The Montgomery advertiser., 1903-09-01
OFFICIALS OF MOBILE
EXAMINER 0oR1rAM REPORTS
 TO THE GOVERNOR.
Collection of Licenses Has Been Deficient and the state is Due SIS, ,462. 2.72-whisksy Money
 Paid to Schools.

SIS, s,462.72-whisksy Money Paid to Schools.
 Reports submitted to Governor JeIks yesterday by John T. German. State Ex- aminer of Public Accounts show that of f,cials of Mobile county were found to be due the State s1s.4s2.72. mostly on delin- quent licenses.
 Amounts due to clerical errors were promptly remitted to the State treasurer and the State will take steps immediate iy to collect the amounts due for delin- quent licenses.
 Examiner German takes occasion to point to the low assessments of Mobile property and to praise Tax Commission CT Friend for his efforts to raise the values. The reports of Examiner German to the Governor are as follows: 'In compliance with your instructions. IT examined the books, accounts and vouchers of Hons. Price Williams. Jr.. probate judge, J. F. Powers, sheriff, J. A. Shelton. clerk of the City Court, Phe- Ian B. Dorion. tax collector. E. w. Har- ris, tax assessor. J. P. Afford, judge of the Inferior Criminal Court, and H. M Friend, tax commissioner of Mobile county. and respectfully submit the fol- lowing report:
 Probate Judge.
 T examined the books and accounts of
 Hon. Price Williams, Jr., probate judge. from July l. 1902, the date of the last ex-
 animation, to July 1. 1903. He keeps his books in accordance with law. He has an excellent method of keeping the record of the redemption of lands sold at tax
 sale. He promptly reported and paid into the State Treasury. all moneys collected kt 4f Ia Ia sold at tax sales and all corporation
 fees collected. except the license from l retail dealers. which under a special statute is paid to the public schools of
 Mobile. This license amounting to $52.000
 was paid to the treasurer of the school board.
 "on Jan. 12, 1903. Judge Williams is- sued license No. ATS. to the Christian
 Moerlein Brewing Company. collecting only the county license. Owing to mis-
 construction of the law. he failed to col
 lect the State license. $l00. Judge Williams states that. this company produced a cer- tfficate that 1t had paid the State license | in another county and consequently he did not collect 1t in Mobile county. I sub mitted the question of the liability of brewers to pay State license in each coun- ty in which they transact business. to Hon. Massey Wilson. attorney general, who decides as folloWS:
 "A brewery which has an agency in one place in the State and pays license tax for such agency is not entitled to
 do business through an agency in an- other locality in the State without the payment of another license. The statute imposes a license for each agency"
 Judge Williams therefore owes the State $100 for failure to collect this license.
 In addition thereto there are H.270, due fthe State on licenses issued to two electric light companies, one electric railway
 company, one gas light company. seven plumbers, one dealer in ponds. one pawn
 broker, one distiller and two dealers in futures. These licenses were issued in
 1903. and Judge Williams collected the amounts due at the time of the issuance thereof, but the new revenue code in- creases the licenses on these occupations. This makes total of $1.37O, due the State on licenses issued in 1903, the nec-
 essary, legal steps have been taken to
 collect said licenses and the same will
 be promptly collected and remitted. Sheriff.
 l "I examined the books and accounts of
 Hon. J. F. Powers, sheriff. from May 1, | 1901, the date of the last examination to Oct. 1, 1902,i MT. Powers is a very compe- tent officer and keeps the books required by law in an excellent manner. His mitti-
 muses are consecutively filed. which greatly facilitates the examination of his
 books. a, ''A .'. ... ,. ,,,,,--..,n | T verified his feed bills and found them correct, except he made clerical errors
 of 103 days, amounting to $3Q90, against
 the State. which he promptly remitted on his attention being called thereto | During the period covered by this ex-
 animation, the State paid $l2016.2O. for
 feeding prisoners in Mobile county. Fully | 50 per cent of this amount was for feed ing prisoners charged with misdemean-
 ora. For each of these prisoners. MT. Powers had a mittimus and was com pelIed to receive them into his custody
 For the year ending Sept. 90. 1901, the
 State paid $S6.S10, for feeding prisoners
 and for the year ending Sept. 30, 1902
 S97, ,632. 40, making total of $1s4 4,442.40. for
 two years. This feeding account increas-
 es annually and probably nearly 50 pel
 cent. of 1t is for feeding prisoners charg' | ed with msdemeanors. many of them oi a frivolous or malicious character. The only apparent remedy for this would
 be the enactment of a law requiring the
 State to pay for feeding prisoners charg-
 ed with felon;es, and the counties, those
 charged with misdemeanors.
 l This would doubtless result in saving
 the State between $30.00o and $.J,000 an
 nually and would also result in a large I dimunition of misdemeanor cases. "The enactment of the law requiring
 the State to pay for the removal of pris-
 oners charged with felonies and the | counties, those charged with misdemean- ors has proven very beneficial. l Tn misdemeanor cases where there are convictions and fines collected, or hard labor imposed, the counties receive the | benefit.
 Clerk of City Court.
 1T examined the books and accounts
 of Hon. J. A. Shelton. clerk of the City | Court, from Oct 1, 1902, the date of the last examination. to July l. 1903. His
 books are kept in accordance with law
 There are no solicitors fees paid into
 the State treasury from this court. Or removal bill No. 2S600. Mack West was re- moved, charged with a felony, and con victed of a misdemeanor.
 MT. Shelton failed to tax the removal bill against him or issue execution there for, as required by law. His attention
 being called thereto he promptly remit
 ted the amount thereof, $15.30. to thC
 State treasurer.
 Tax Collector.
 q examined the books and accounts O. Hon. Phelan B. porlon. tax collector
 for the year 1902, MT. Dorlon is a very efficient collector and his books are cor
 rectly and accurately kept. For this yea
 he was charged with the collection O SPECIAL, all Of which he collected o properly accounted for.
 A After deductinp hia commissions an(