The age-herald., 1899-03-14
REPORTS OF THE
 PUBLIC EXAMINER On Books of Officials of RuSsel
 County. FORMER JUDGE OF PROBATE AleSeu to Be Due the State the Sum
 of S4S7.67. SAID TO BE RESULT OF ERRORS Tax Collector F. B. Long Found by the Examiner to be Delinquent $150.79 John Ferguson, Escaped Con- vict, Recaptured.

state and county treasuries, as required by the several statutes applying to said of flee. My examination being directed chiefly to state matters this report includes items due the county only where they were in- cidentally connected with similar due the state. I respectfully report that he is due the following sums by reason of his hay ing failed to collect and pay them into the respective treasuries:
 "To jail board in sundry eases
 of conviction where judgment
 was confessed in the county
 court as shown in detail by
 Exhibit A, hereto attacned.. 30.60 ~To accrued interest on the
 ..slO25 ''To corporation tax The Scale
 Lake and Improvement Co.,. 2o.5O ''To interest years and Il mos. 11.72 .'To corporation tax on The G r.
 ard Land and Loan Co........ 25.0o "To interests years and mos. HOO .To balance on license of Spar
 tenburg Medicine Company to
 peddle medicine.... 1O0.O0 .ITo interest years. ...-.......... S.00
 Total...,.. .-... ....'@1o'9i s4oooV "To Russell county, Dr.:
 ITO balance on license issued to
 the Spartanburg Medicine Co.,,
 to pedde medicines. $2VO0o '"To interest 1 year. -.-.$l6.00
 "The jail board accrued under a provis- ion in section 4505 4S72) of the code. The corporation tax accrued under an act ap- proved February 13, 1893, and amended February IS, 1895, the provisions of which are embodied in sections 12S7, 12SS, 12S9 and 129O of the present code. The balance on license issued to the Spartanburg Medicine company, to peddle medicine in the county, is the difference between the amount col leeted by Judge Glenn, which amount was $1OO for the state and $50 for the county, and that provided by an act approved De- cember 6, 1896, found on page 156 of the acts of 1S96-7. The act referred to is not general law, applying to several counties in the state, Russell among them.
 "The total, with interest due to the state, is $221.57; the sum due to the county Is $216.
 Attached to this report is a written statement by Judge Glenn, showing in each case his reasons for failure to collect these fees, the gist of which is that he failed to note the statutes regulating them. You will note in this written statement he says 'these matters shall be adjusted at once" T found his books neatly and correctly kept. His docket of criminal cases tried in the county court, which includes cases where habeas corpus proceedings were had before him, model record, showing min utely all his proceedings in these matters. He has regularly entered the escaped taxes reported by the collector as required by law
 Collector Long's Books
 T have examined the books and accounts of F. B. Long, tax collector of Russell county, for the tax years 1896 and 1897, the period he has served as such, having veri- fled his abstract books, the footing of which corresponds with the assessors books, and having checked his stub-books with his abstract books and the list of es- capes assessed and collected by him as shown by his reports to the judge of pro- bate and accounted for. l note that he had failed to report and pay over the fol- lowing sums on escaped taxes assessed and collected:
 To escaped poll taxes for 1896,
 not accounted for ........... .$4200 To interest from July 1, 1897,
 year and months ...... ...... 5.60 $4760 To escaped property tax for
 1896, not accounted for. 6.SS To interest from July 1, 1897,
 year and eight months .91 ITO To escaped special tax for 1896,
 not accounted for .... ......... 63 To escaped poll tax for 1897, not
 accounted for ........ .......... 4.5o To interest from July 1, 1898
 months ........ ................ 2.21 All To escaped property tax Tor
 1897, not accounted for .... .... 21.S9 To interest from July 1, 1898,
 months ........ 1.l6 SOo To escaped special tax for 1897,
 not accounted for .... ...... .. L96 To interest from July 1, 1898, months ..........-.... .lU zUo- Total .. .... ........ ...... s123.S4 The above sums were due the state. MT. Long promptly remitted them to the treas urer as soon as he was informed of the sums due. The following sums are due the county from the same source To escaped taxes for 1896, not .. accounted for ...$ 56l To interest from July 1, 1897,
 year and months "A $63o To escaped taxes for 1897, not
 accounted for l5ol To interest from July l. 1898,
 months ...........' lu9 zo.oo To.o, .. s2ss5 .When inquired for MT. Longs stub- books I was Informed that they had not been deposited with the judge of probate, but upon notice from me he brought them in, together with his abstract books, and when he turned them over he informed me that he had, the day before. discovered that he had not reported all the escaped taxes assessed and collected by him. His stub-books were in fair condition. found several stubs, however, from which re- ceipts had been detached, on which there