The age-herald., 1898-03-10
Have Been Busyin Lawrence and
 Monroe Counties,
MAJORITY BOOKS CORRECT
Confusion of Descriptions and Ownership of Property Criticised-Assessor OfMonrOe Should Not Take Books Away
 From County Seat.
Special to the Age-Herald.

few days batch of six reports have been filed by the examiners on the books and accounts of various officers in Lawrence and Marion counties As rule, the reports show that accounts were kept with both neatness and correctness.
 The books of Tax Assessor Simpson were found to be correct with the exception of one error of little consequence. In all of the reports on tax assessors the examiners recommend better descriptions of the tax able property The books and accounts of Tax Collector Jeffreys of Lawrence were found to be absolutely correct. In the books of F. D. Robinson, the collector of Monroe county, was found error of something like sS, but this was promptly settled
 The only errors found in the records of Superintendent of Education c. w. Mcclure of Monroe county was that pay rolls had been overdrawn. These amounts were turned back to the state, and often occur with all such officials, being practically un- avoidabe. The books of W. G. Robinson, late tax collector of Monroe county, were found in perfect condition.
 Regarding the books of Tax Assessor George H. Gray of Monroe county, Exam iner Purifoy says.
 The Books of Gray
 nave eAaInlneu the assessment anu pun tax books prepared by George H. Gray, tax assessor of Monroe county for the tax year 1897, verifying the footings and the recap ftulations in each l found the property book correct and in execution model of neatness. There is an error in the reca- pitulation of the poll book of ten polls amounting to s15, in excess of the correct number and sum. Like their predecessor, examined and reported upon by me in this county, the certificate of the presiding off of the commissioners court is not at- tached. See section g of ian act to amend the revenue laws of the state of Alabama, approved Feb. IS, 1897. I examined the land book required by law to be prepared and filed in the office of the judge of probate by the assessor. Like such books hereto fore examined by me in other counties of the state, 1t shows a confused condition of ownership of a large part of the lands In the county. Many parcels are listed by two or more claimants and many other parcels are listed by no claimant Upon inquiring at the office of the judge of pro- bate for this book I was informed that 1t was in the possession of the assessor, some twelve or fourteen miles away at his home The assessor claims that section 3960 of the code of 1896 gives him the authority to take 1t away at any time after the 1st of October. This provision of law, 1t seems to me, clearly contemplates that the assessor has an office at the court house or in the court house town of his county.
 "The evidence before me showed that this book not completed and filed until late, and has been allowed to remain in the court house or in Monroevine, the county town, but very few days by the assessor causing thereby great incoqlven- fence to the interested public and to the interested public and to the tax commits sionsr in the discharge of his official duties.
 While under oath requested the asses sor to give me the area of his county in square miles, the total acreage of land, the proportion of such acreage subdivided into lots the number of acres of taxable land the number of acres belonging to the United States and the state not taxable. He could not even approximate an answer to either of the questions without inves- tgation.
 .In cases where property for taxation is understood and the county tax commits sicner is authorized and required to bring such undervaluations to the attention of the commissioners court as provided in section Il of "An act to provide for the more efficient assessment and collection of taxes in the state of Alabama" Approved February B. 1897. foud that 1t was ex- peeted by the commissioners court and the county tax commissioner that the assessor should issue and execute the notice on the tax payer provided for by said section, whereas it is clearly the duty of the com missioners' court to issue it or to cause it to be issued and the assessors duty to execute it upon its delivery to him."
 Error in Smiths Accounts
 I'm regard to the books of Tax Collector Smith of Marion county the examiner says:
 His abstract book and list of polls were footed and the fooings compared with the sums charged against him by abstracts In the auditors office. found that an &C., count of errors in the assessors books for 1896 from the footings and recapitu.ations of which the abstract in the auditors of- fee were copied. MT. Smith was not charged with the full amounts of taxes shown on his books by the following sums:
 State tax. .............. .......'soo.t4 Special state tax... ............ .....'... s.oo "These sums, less comni nisgtons, with in- teress. on the balance, being found due by the collector, he promptly remitted them to the state treasurer when the matter was called to his attention. The sums due the county from the same error were County tax. ....... oo Bridge tax ........ ...........'''' '.'.s'' 0iN" ,rotas ........ .$1o4S sThese sums were also promptly pahd ln- to the county treasury by the collector. .orhe footings of hds books for 1897 show that he is charged with the correct sums on property, but there is an error in the assessors footing of the poll book by which inc collector is charged with 10 polls, amounting to s3,4O5. The correct footings are 2.26O polls amounting to $3,39O As the collections for 1897 are not compfeted, l yecommend that the auditor adopt the iatter figures as a basis of settlement"