The age-herald., 1898-02-05
 PIXIES EX-TAX COLLECTOR Examination of Books Shows Bad
 State of Affairs. HE IS DUE THE STATE S943.O6 His Tax Books Were Kept Without System and the Task of Examination Required
 Much Unnecessary Time.
Special to The Age-Herald.

Montgomery, Feb 4.-State Examiner James G. Cowan has just completed his report of the examination of the books of M. V. Gibson, ex-tax collector of Pike county. He finds him due the state al- most s1 900. The substance of the report is as follows:
 "Mr. Gibson held the office of collector for four years, from 1892 to 1896. His books and accounts were examined up to and in- cluding the year 1894 by Col. J. A. Reeves, former state examiner, hence I did not go back of his examination. My examination was for the year 1895, and I found many errors against the state, which are fully set forth in exhibit A, B and c, attached to this report and asked to be considered a part Of same.
 "Under the system pursued by him in the collection of taxes, or rather lack of sys- tenn, it has been a very tedious and labor ious task to check his books properly and has consumed great deal more time time than it should have done. There are fif- teen beats in the county, and instead of using one stub-book for each beat, he has used and partially used seventeen, and the names of some of the taxpayers of every beat of the county appear in nearly all the different books. The plan pursued by me is to check the names of the taxpayers on these stub-books and compare the items of taxes with the names and items of taxes as they appear on the abstract books. Had the collector used one stub-book for each beat his books could have been checked in one-third the time it took to accomplish It.
 His abstract had never been footed up. I af,,1Ix d f md a siderable difference between these addi- tions and the abstract sent the auditor, the difference being against the state. In the abstract sent the auditor the collector was charged with $19245.61 taxes on real and personal property and $1,737.22 special taxes on same. The footings on this abstract book show that he should have been charged with $19,713.S2 state tax on real and personal property and s1,792.7 special tax on same.
 Deducting the amounts with which he was charged on abstract sent auditor from these amounts on the abstract book, and I find he is due the state $44S37 state tax and $52.62 special tax. find that he was charged with &, 3,787.50s poll tax auditors abstract when the footings the absract book shows he should have been charged with $3, ,SS3.50. This shows he is due the 3 state s96O0 on this account. The correct ness of these figures is more apparent by reference to the transcript of his final set clement with the auditor. From this tran script, find MT. Gibson was given war rant for over payment of s55O64 This er- TOT is further apparent by reference to the assessors book for that year. The state tax on personal property for Troy beat, including the supplemental assessment foots up $S,126.22 on the final recapitulation made by the assessor at the close of his book, the taxes personal property for Troy beat are entered as s7,,5S2.6s. This alone makes a difference of $54354 very near the amount paid back to Gibson as over payment. How this error occurred I have been unable to learn. It seems the figures were changed as the original entry on the recaptulation was in red ink and corresponded with the footngs on the assessors book, but the figures s7,5S26S, are made in pencial over the origi- nal figures After deducting his commits sions and including interest from July 1st, 1896, find he is due the state $44S.37 state tax, $52.62 special tax, and $112H poll tax. A statement of this account appears in exhimit A attached to this report
 Upon examining the error list allowed him by the commissioners court, find he is allowed number of improper credits. | In two instances the amounts seem to have been raised s10 each, and in others, | he was allowed more credit than he was | charged with. I have charged these va | rious amounts back to him. He Is due l the state, interest included on this ac- | count. state tax $3s.93, and special tax | $4.9O
 T find he is also due the state, interest | included, state tax s4.e5 and poll tax $176O | on account of insolvent taxes collected and | not reported. A statement of these charges | appear in "exhibit B. attached to this | report. I also find he is due the state in- | terest included, state tax $S7.25, special | tax $6.99 and poll tax s17294 on account of | taxes collected from persons whose names have been unable to find on the abstract | book nor are they reported under the | head of escapes. statement of these | taxes appear in "exhibit c" attached to this report
 Footed up the total amount due the state | is $943.06.