The age-herald. [volume] (Birmingham, Ala.) 1897-1902, 1898-10-08
BUTLER OFFICIALS
WERE BEHIND
Due the State and County More
Than 100000.
EXAMINER COWAN'S REPORT
Charges Tax Collector Peagler With
$2O4.S1 Shortage, and Ex-Collector
Boiling With $57e. 25-Assessor's
Books Found in Bad Shape.

Montgomery, October 7-(Special)
sstant Examiner of Public Accounts
Cowan has filed with the governor the
following reports on the books of Butler
countys officials:
have examined the books and accounts
of the tax collectors of Butler county for
the years 1892, 1893, 1894 and 1895, and I re-
spectfully submit the following report. In
order to ascertain the correctness of the
amounts, with which the collector was
charged, 1 found it necessary to refer to
the books of the assessor for each of these
years. 1 found the books for 1898, 1891 and
1895 a conglomerated mass of errors and
Irregularities Incapacity and ignor ance
seem to have been the predominant fea-
lures in the preparation of these BOOKS
They should not have been received by the
commissioners court and reject anything
else but credit upon the assessor VINO pre-
pared them. l was compelled to make
recapitulation for each of these yeas,
which has required a great deal OF time
and vast amount of labor. CANNOT see
how 1t was possible for the probate Judge
to make a correct abstract from these
books, and it is remarkable that the alb
stracts sent the auditor are as near cor
rect as they are. Judge CASTOR informs me
that 1t required a great deal OF time ana
he did the best he could. l found a great
many of them against the co.lsc or MY
conclusions have been reached by cnaig.ng
the collector with the errors against the
state and credting him with those against
himself The collector, who was elected in
August 1892 failed to make bond as re-
quired by law, and Mr.. c. }. Armstrong
was appointed. In the month of DECEMBER
shortly after his appointment, While In the
discharge of his duties, he was mu-dered
M the hooks he
used escape taxes to the amount of $26.9S,
which were not reported, and this amount,
with accrued interest of $11.33, making an
aggregate of 1851 is due the state. have
deducted his commissions from TN
amount A detailed statement of these
items will be found in exhibit AZ attach
ed to this report.
Shortly after the death of Mr.. Armstrong
Mr.. S. ]. Boiling was appointed to fill the
unexpired term. He collected the remain
der of the taxes uncollected by Mr.. Arm
strong for the year 1882, and he also col
lected the taxes for $685. 1894 and 1885. L
find that Mr.. Boiling is due the state the
sum of $579.25, interest included. His COM
missions have been deducted. A portion OF
this amount is due on account OF raises
made by the commissioners court in 1894,
which appears not to have been included
in the abstract sent the auditor. The co..
lector's abstract book shows that he has
collected same. Among other errors dis
covered are quite number of escape taxes
collected, with which he has never been
charged. Instead of reporting these es-
capes to the probate judge and having him
, enter them upon the book of assessment as
the law requires, 1t has been the custom
in this county for collectors to give these
assessments to the assessor and have him
enter them. Mr.. Boiling has found nearly
all these lists; but the assessor failed to
enter many of them upon the assessment
book, consequently they have never been
charged to the collector. A correct alb
stract of those entered upon the book was
sent to the auditor by Judge CASTOR.
l also find that number OF 1nsoiVent
taxes have been collected, none of which
have been paid into the treasury. Mr..
Boiling claims that he reported these an
solvent collections to the probate judge
and was under the impression that he had
been charged with them when he made his
final settlement. The law requires month
" settlements of these insolvent coles
lions as other taxes. The abstracts from
the auditors office of his settlements do
not show that any of these insovent taxes
collected were ever turned into the treas
ury. tabulated statement of all these
items will be found in Exhibits B, and
e. attached to this report.
I find that MI Boiling is also due the
county the sum of $2S5.50, interest In
cluded. His commissions have been de-
Quoted from the amount Mr.. Boiling
he paid all with which he was charged and
was not aware he owned the state anything
prior to this investigation.
Collector Peagler's Report
have examined the books and accounts
of r. Z. Peagler, tax collector of Butler
county for the years 1896 and 1897, and
submit the following report:
For the year 1896 find that he is due the
state the sum of $S291 including interest,
his commissions having been deducted. OF
this amount $67.07 was caused from not be-
ing included in the abstract sent the audi
tor. 1t was raises by the board of revenue.
The remainder, apart from the accrued in
terest, was clerical errors in the insolvent
list He is also due the county s56.25, in
GLIDING interest, for this year. For the
year 1897 I find he is due the state $751; SO,
including interest, his commissions having
been deducted. These errors were caused
from the leaving off the abstract two as
sessments of the back tax commissioner,
the failure to report a few escapes and a
few clerical errors in the insolvent lists.
Mr. Peagier states the taxes collected as
escapes and not reported was on account
of tn failure of some of his deputies to
port them. He Is also due the county for
this year the sum of s12.32, interest inciud-
ed.
The total amount due the state is $136.24,
and the total amount due the county is
s6S57 AS a general thing his books are
well kept; but there is one thing 1 desire