The Montgomery advertiser., 1903-03-05
EXAMINER REPORTS THAT NO ACCOUNTS
 ARE KEPT WITH MEMBERS OF REVENUE BOARD
each member of said Court could not ex- ceed $72 in any one year.
 Compensation of Members.

| Cee0 SiS III any one year
 | Compensation of Members. l An act approved February F, 1881, to regulate the duties and compensations of 1 the Board of Revenue of Montgomery | County provided that the members of
 the Board except the Clerk of said Board,
 shall hereafter be $4 per diem. each with | mileage, but not to exceed in any one | year more than $200."
 This act was amended by an act ap-
 proved February $. 1893. which provides
 that the pay of the members of the Board shall be "s4 per diem. each, with
 mileage while engaged in the discharge | of their duties as members of said Board {; | provided. that the members of said Board | shall not be paid for sitting more than | seventy-flve days in each year"
 It is thus shown that the maximum per | diem of the members of the Board of Revenue was limited to $100 per annum | from March H. 1875 to February F. 1881: 4: that from the latter date to February S.,
 1893, it was limited to $200 per annum, and since the latter date it has been limited
 to $300 per annum.
 An act approved February 2s, 1889.
 makes it the duty of the Clerk of the l Board of Revenue to procure and keep
 one or more well bound books in which
 he shall enter all payments made to or
 for the benefit of the County of Mont | gomery, stating the name of the person | by or to whom each such payment is
 IT ade. the amount and date of each such
 payment and to what or on what account
 each such payment was made. It pro- l vides that the Clerk of the Board shall
 receive as compensation for the increased | labor imposed upon him by the act such
 sum per month as shall be allowed by ] the Board, to be paid in addition to the 1 salary then allowed him by law. Since | that time the clerk has been paid a sal | ary of $l50.00 per month.
 An act approved February 5. 1891, ere
 ated board for the equalization of tax ! TT wit hn nf r. | gomery to consist of the members of | the Board of Revenue of Montgomery County and four members to be elected | by the City Council of Montgomery. This act was amended or superseded by an | act approved February 23. 1899, reducing the number of members to be elected | by the City Council from four to three. The latter act, like the former one, con- tains provisi pms empowering the City Council to provide such compensation to | be paid to the members elected by 1t as | 1t may deem proper, the same to be paid | out of the revenues of the city and de- ciaring that nothing in the act shall be | construed to repeal or alter any law per- taining to the Board of Revenue of Mont gomery County, except so far as the | same is inconsistent with the act The latter act makes the president and clerk of the Board of Revenue president and clerk of the Board of Equalization. An act approved February 21, 1SS7 con stituted the Board of Revenue Board
 
 that each commissioner should receive, in full for all compensation, the same gay as a member of the Board of Reve-
 nue, which should be paid by the County Treasurer upon the certified statement of
 the president of the Board of Jury Com missioners, of the amount due each com missioner. This act was repealed by the act of March 2, 1901, which act provides
 that Board consisting of the Judge and Associate Judge of the City Court, the
 Probate Judge, Sheriff and Clerk of the Circuit Court shall constitute a Board of Jury Commissioners
 Clerk Keeps No Accounts. There are no individual accounts kept by the clerk with the members of the Board, or with any of the county officials whose salaries are paid by him. It is therefore impossible to ascertain from the books as they are kept with absolute certainty the exact amounts paid to the members as per diem and mileage. The members have been paid per diem and mileage as members of the Board of Revenue, the Board of Equalization, the Jury Commission and as Inspectors. The only method by which I could approxi- mate correctness was to ascertain as far as possible from the records of the Board the number of its meetings in each of its several capacities, and the amount of each warrant dra Hn by the clerk in their favor respectively. and on what account 1t was drawn. The minutes of the Board Of Revenue, as a rue show the names of the members present at it's meetings. but there are some omissions to record the names of those present. The min utes of the Board of Equalization are not complete. The warrants do not always show the service for which per diem is allowed. nor do they show separately the amounts of per diem and mileage, but are generally drawn for the aggregate sum allowed for per diem and mileage
 In this connection I will state that it appears that there has been some con- sideration by the Board of the manner of 1yAH .tts~ that at meeting held July s. 1901, when all the members were present that ''on motion of MT. Dreyspring the clerk was requested to keep double SCI of books for the office and furnish an itemzed statement for each member of the Board at the first of each month. showing the receipts and disbursements of the county for the previous month"
 Again l find the following minute in the proceedings of the Board at a meeting held August 12, 1901, all the members be- ing present: The question of requir- ing the clerk to keep synopsis of county came up before the Board and several witnesses were examined, pro and con, after which the Board decided that the clerk should keep the accounts as adopted by the Board" I do not dis cover. however, any change in the mode of keeping the books
 Much Work Was Necessary.
 Pursuing the m ethod above outlined I md that the number of warrants issued curing the period beginning April 10, 1859 and ending September 20. 1902 was about II 424 Consequently it required time. labor and care to search the rec ords of warrants and select the warrants which had been issued to each member of the Board and ascertain the amount or each and the account upon which 1t had been drawn. The current term of the Board Board Of Revenue began April 1O 1899. The persons composing the Board at the beglnnlng or the term were Messrs James G Gilchrist, Charles A. Allen, N H. Me Drummer, John C. Carter and A T Dreyspring. The Board organized that day by the election of Mir. Giichrist as president and MT. Allen as clerk, MT. " l. k Thompson succeeded MT. Gill | christ, June 4. 1900. and on that day Mr. mcO&Ammen was elected president Mir. | warren D. Brown succeeded MT. Thomp- | son, February "A. 1909, and Mir. Henry | June g. 1902 SP' 'e'
 I find from the minutes of the Board | or Revenue that MT Gilchrist was present | at meetings Of the Board in the year 1899 tWenty-seven days and in the year 1900, | hIhe days; that MT. McCrummen was present in the year 1899 twenty-seven days; the year 1900. thirty-eight days. the year 1901, forty-fve days and in inc year 1902 thirty three days; that MT Garter was present during the year 1899 twenty-seven days; the year 1900, thirty nine days; the year 1901. forty-six days and the year 1902, thirty-three days; that MT. Dreyspring was present during the year 1899, tmenty-seven days; the year 1900 forty-one days the year 1901 fortv- | two days, and the year 1902 tWenty-one |