The age-herald., 1898-08-27
CRENSHAW HAS BAD BOOKS
Examiner Puriioy Says They Are Full Ol
 Errors and Untidy.
Ex-AssEssoR WARD OF TUSCALOOSA
Is Due the State and County $737.e3 According to Assistant Examiner Foster-Amount Will Be
 Made Good.

IlOhl5OiHCiyt August 6o-NOpCSldi.I-L hS state examiner today filed the following re- port of his recent examination of the books and accounts of Tax Assessor John D. Hud- son, of Crenshaw county:
 When l reached Luverne, the county seat, on the evening of the 18th inst. I learned that the assessment book for 1898, which was filed in the office of the judge of probate, on the 18th day of June last, as shown by the receipt on file in the audit or's office, had recently been carried to the residence of the assessor, sixteen miles dis tance, to be completed. At my instance the judge of probate had 1t promptly re- turned to the court house.
 "A cursory glance at it showed that the footing of it had been completed in fourteen of the fifteen precincts into which the coun- ty is divided. However, a careful examin- ation of the footing in the first six precincts developed innumerable errors, hardly "a sin gle page balancing. The remaining eight completed precincts, excepting few slight errors that did not materially effect the re- suit, were correctly footed. The book was completed on the 18th instant, the work on the first six precincts having been revised and the certificates of the presiding officer of the commissioners court required, by section 3,9S6 of the code, attached.
 'The evidence of several witnesses, as well as the admissions of the assessor
 
 ings and descriptions of real estate, re- quired by section 3,950 of the code, were not on the books delivered to the judge of probate. l received the information from the assessor that he employed what he supposed was competent help to do the footing and the work on the first six precincts, which had to be revised, as noted above, was the outcome of his help. He also informed me that the de- scriptions of real estate were not entered until the receipt of the instructions from you to do so, he being of the opinion that such was not required, as it had never been done in any previous year. The enter of these descriptions thus on insufficient space in many cases gives the book an untidy appearance In many cases where the space following the tax payers was not sufficient the descriptions are entered on a blank page in the back of the book and reference noted after the name.
 'The work of descriptions of real estate and placing the footings on the book have been done since the 1st of August, except the footings of the first six precincts. and we have seen that this from its character was useless.
 'I also checked the raises suggested by the tax commissioner and authorized by the commissioners court to be made on assess ments for 1897, and found that the assessor had failed to enter on the book items in which the combined state and county tax amounted to $2314 On the other hand, noted several raises entered by the assessor not suggested by the tax commissioners, nor authorized by the commissioners court, of which the state and county got the benefit These amount to considerably more in taxes than the items left off. The as- sessor admitted that they were errors Of his. He also informed me that where par ties were thus raised and had called on him he had cheerfully refunded their money from his private purse. Several or the er- TOTS were discovered in time and were all lowed the collector as errors Some of the raises authorized by the commissioners court seem from the collectors abstract book. from memoranda shown thereon, and the evidence of Tax Commissioner Brooke' to have been allowed as errors to the col lector The list of errors filed by the col lector could not be found by the judge or probate, hence was deprived of inspecting it. and could not determine what items were allowed Among the items so raised and allowed to the collector as an error was one by which the combined state and coun- ty tax reached the neat sum of $ln The judge of probate seems to have re1useu 10 grant a decree of sale for the property. On what grounds I could not learn oen- nitely as there was no record maoe oi u on the land sale book. The evidence as to the reason for this failure was conflicting"
 Assistant Examiner Foster has made thorough examination of the books, pa ners and accounts of J. M Ward, ex-tax collector of Tuscaloosa county. from the beginning to the end of his term of office, and in his report to the governor says: eI find that the assessment DOCKS or 18a3 1894 and 1895 were carelessly made up. many errors occurring pro and con. l further find that the abstracts furnished the auditor by the judge of probate Tor the years 1893 and 1894 do not correspond with the recapitulation as shown by the assess ment books. The investigation also shows that the abstracts of the collectors as sessment' furnished the auditor by the fudge of probate for the years 1893, !Ss4 ana 1895 are not correct, errors in addition ana omission occurring in each year.
 After having charged MT. Ward with all the errors against the state and coun- ty. and allowing him credit for all errors against him, find that MT. Ward Is due the state $458.61 and the county $279.32, com- mission having been deducted and interest added"
 Mr. Ward states under oath relative to these matters substantially as follows:
 ''I have settled with both the state and county, paying all that was charged against me. I did not check up the books. but took 1t for granted that they were correct. will make good to the state ana county all that is due"