The Montgomery advertiser., 1902-06-12
FOR MADISON COUNTY STATE EXAMINER 0ORllAN sUB- MITs HIS REPORT. Several oficers of the County Highly Commended for the Excellence of Their Tax
 Reports.

John T. German. State Examiner of Public Accounts, yesterday filed with Governor JeIks copies of his reports upon the result of investigation into the books and accounts of the officials and ex-offi- cials of Madison County. Mir. German having spent several days at Huntsville conducting the examinations. The reports of MT. German are highly complimentary to Hon. s. M. Stewart, Probate Judge of the County; A. D. Rog- CTS, Sheriff, and J. E. Gardiner, Tax Col lector, who. he says, have compiled with all of the statutes and have kept their books ina correct and accurate manner. Of Tax Collector Gardiner, Examiner German says he collected $n, .S5 during the tax year 19o0-01, which is the best collection of taxes that has been made In Madison County in many years. Referring to, the books and accounts of J. w. Garner, Tax Assessor of Madi- son County. Examiner German says the clerical work on hts books is fairly good" The additions and recapituiation were however, verified and found to be correct.
 'The greatest defects in Mir Garner 8 books" continues the Examiner. ''are the numerous vague. indefinite descriptions and double assessments. He also failed to assess large amount of property this year."
 Examiner German then cites the num- Der of escapes and continues: This is a large amount of escapes and shows much negligence and carelessness. The land book in this county is very imperfect and is almost valueless in assisting the As sessor to make his assessments"
 It is reported by Examiner German that a land book is being prepared and that NF. hot er would be left undone to discharge the du- ties of his ofYice in an efficient manner hereafter.
 Referring to the books and accounts of W. T. Lawler. Circuit Clerk of the Coun- ty. Examiner German says he found the books had been neatly kept. but clerical errors had been made due to a miscon- struction of the statutes. He reports to the Governor that Mir Lawler is due the State $12S.5o on account of errors iu re- moval bills and $13o on account of errors In final records.
 The Examiner reports that J. E. Wind- ham. Tax Commissioner of the County Is an efficient officer. The report covers the year 1901 and 1t is shown that Mir. Wind ham has been very active in securing a fair valuation of the property in Madison County. His raises and escapes in 1901 amounted to over $1,000.00o.
 There seems to have been some fric- ton between MT Windham and the Con- missioners Court" says MT. German in his report, and from the best informa- ton obtainable, the court failed to sus- tain him in some cases in which his raises should have been sustained. Mir Wind- ham is proceeding very cautiously and conservatively and I think in the future there will be entire unity and harmony ktSo %u~ nf7rial~ Of Nadiaaf1 Conn. ty."
 The report upon the books and accounts of Oscar Fulghum, ex-Sheriff of Madison County, was examined from January l, 1s9s. the date of the last examination. un- til September 1, 1900. the date of his re- ,tirement from office Mir. German finds that he is due the State $S5l 9S on account of errors in feed bills and removal bills. Examiner German makes 1t clear that the errors are due to a misconstruction Of the statutes by Mir. Fulghun. He says:
 ..The failure to enter these fees on the books Is purely a clerical error and is no reflection upon Mir. Fulghum's honesty and integrity, but the provisions of the law on this subject are plain. explicit and mandatory"
 T. B. Connally, ex-Tax Assessor of the County. is reported to be due the State s2137s on account of his failure to add the 5 per cent penalty to delinauents.
 D. P. Gardiner. ex-Tax Collector. and H. B. Roper, ex-Circuit Clerk, are com plimented by Examiner German for the neatncss and correctness of their books and accounts.
 Summing up his reports. Examiner Cor man shows that Oscar Fulghum is due the State $S51.9S: T. B. Connally. S21S7s: W. T. Lawler. s255.5o-a total of H.3H.26. He adds that there has been considerable friction between the tax officials of Mad ison County but, in his opinion. it has been adjusted and they will act harmon