The Montgomery advertiser., 1903-07-04

ferdant was charged with breach Of the peace and the State does not pay Tor feeding prisoners charged with sucn ot- lenses. until an execution has been ts- sued and returned mo property found As no execution was issued in this case. MT. Cox owed the State this $lz.90, which he promptly remitted on his attention be- ing called thereto. For the year ending October 1st, 1901. the State paid s6oe Tor feeding prisoners in Shelby County. For the year ending October 1st. 1902, 1t paid sl .sas.eO an increase of $7lA2O. in one year, or over 100 per cent. A oonsiderable part of this increase in caused by the large number of commitments to jail for ''unlawfully riding on trains" In little over a year there were 104 commitments for this offense, most of them by Q mag istrate at Calera.
 Tax Collector.
 'T have examined the books and ac- counts of Hon. J. H. Robertson, Tax Col lector flor the years 1899, 1900 and 1901. His books are fairly well kept. During this period, he was charged with the col- lection of Sl03, ,26s72, ail of which he col lected or properly accounted for. In 19OO the Commissioners' Court raised an as- sessment s, 600, the State tax thereon be- ing $44, special soldier tax $S. and spe- ClaA 8CnOOA tax o. tuahAAA8 - SOe0A OA w The Probate Judge failed to furnish the Auditor an abstract of this assessment and also failed to enter 1t on the abstract book furnished the collection, but 1t was entered on the recapitulation of the as- sessnent book for 1900 The collector dis covered it, collected 1t and remitted II to the State Treasurer, but 1t was res funded to him, as it was not charged to him in the Auditors office. In Novem- Der, 1900. there were some tax sales oi escaped property. Some of the lands sold at said sale was purchased by the State, but the Auditor refused to issue certificates, because the sales were made in November instead of at the time re- uuird by law. At said sales, however some of the lands were purchased by in- dividuals and the taxes paid, the ptlrN chasers paying the taxes on said lands since said sales. The collector has been holding this money until the matter was adjusted.
 ''The sales of the lands purchased by the State have been set aside as erron- eous, and said lands will be released by the assessor.
 '"The collector had in his hands from this fund, $SO4e. duo the State. This made total of S14049 due the State by the collector, which he promptly remitted the State Treasurer. I have examined the lists of errors and insolvencies allowed by the Commissioners Court and found them correct.
 Tax Assessor.
 T examined the books and accounts of Hon. J. Pitts, Tax Assessor, for the years l9OO,. f9M and 1902 His books are correctly kept. He complies with all the statutory provisions. in the assessment of taxes. His assessments show an an- nual increase of several hundred thous- and dollars, in the valuation of property. The action of the Commissioners' Court in Shelby County, in sustaining the as- sessor and the Tax Commissioner, in making 6 fair valuation of property in said county is commendable verified his additions and recapitulations and found them correct.
 Ex-Sheriff.
 T examined the books and accounts of Hon J. L. WalthaIl, ex-Sheriff, from July 1st, 1S9o, the date he assumed charge of the of1ce, to September 1st, 1900, the date of his retirement from office. His books were kept in accordance with the law. verified his feed bills and found them correct.
 Respectfully submitted, "J. T. German, Examiner"