The Montgomery advertiser., 1903-12-29
ANNUAL WORK OF EXAMINERS John I. German Files
 His Report. SAVED THE STATE MONEY Books of Counties and inStitu- tiOnS investigated Great Defect in Execution of Law is in Undervaluation of Prop
 erty Which Will Be
 Remedied.

Tine annual report of John T. German, State Examiner of Pubic Accounts, made public yesterday by Governor Jelks, shows that during the year just closing A examinations were made by the Ex- aminer and his two assistants and that as a result $43, 3,6lS.54 was found to be due the State
 Examiner German, himself investigated the books and accounts of officials of twenty-six counties, finding $29,S05.7S due the State: Assistant Examiner George F. Sedberry investigated the books of of- ficials of nineteen counties. finding $l1,- 55.62 due the State and Assistant Ex- aminer T. J. Rutledge examined the books of officials of eighteen counties, finding $2..57.14 due the State.
 Each one of the three Examiners had a part in the investigation of the books and accounts of officials of Jefferson, the largest county in the State.
 In addition to the examination of coun- ty officers the Examiners also investi- gated the accounts of State officials and a number of public institutions.
 The complete report as sworn to by the State Examiner is as follows:
 Hon. William D. Jelks, Governor Mont
 gomery, Ala:
 Dear Sir--The following is the recapitu- lation of the examinations. made by the Examiners of Public Accounts during the year 1908:
 Examinations of J. T. German.
 'In compliance with your instructions, l examined the books, accounts and vouchers of the officials of Randolph. FL more, Lowndes, Limestone, Bibb, Wilcox, Marengo, Colbert, Hale, Franklin, Henry Shelby, Blount, Morgan, Baldwin, Mobile Macon Lee, Chambers, Escambia. Conc cuh. Bullock, Tallapoosa, Green, Sumter. Dallas and part of Jefferson County. "In addition thereto, I made a special examination in Russell County. examined the books of the Alabama Polytechnic Institute at Auburn, The Third District Agricultural School at Abbeville and ex- amined the books of the officials of Shelby County for the county.
 This makes a total of twenty-six coun- ties examined and 175 examinations.
 'T found a total of $29, ,S05. 7S due the State. The greater part of this amount was delinquent licenses and corporation fees and the larger part of 1t has been collected and remitted-
 "The amounts due by the different of ficials were of a clerical and technical character and were promptly settled. Examinations of G. F. Sedberry.
 Hon. G. F. Sedberry examined the books. accounts and vouchers of the of ficials of Cherokee, Choctaw. Clay, Gle burne, Coosa DeKalb, Etowah, Geneva, Jackson, Lawrence, Lauderdale, Madison. Marshall. Perry, Pike, Russell, Talladega, | Tuscaloosa, Washington and part of Jef- ferson.
 "In addition thereto. he made a special examination in Lee, examined the office of Secretary of State, the Insurance Com missioner, Montgomery Normal School. lIn InIt trial School Fifth District Agricultural School, a pension examination in Clay County and an examination of the officials | of Clay County for the county, and count | ed the money in the State Treasury three times.
 This made a total of twenty counties examined and 127 examinations. He found total of $11,255 62 due the State. With few exceptions, this was of clerical ] character and most of it has been set | tied.
 Examinations of T. J. Rutledge Hon. T. J. Rutledge examined the
 books and accounts of the officials of Autauga. Butler, Chiffon, Clarke, Golf
 fee, Covington, Crenshaw. Cullman, Dale,
 Fayette, Geneva, Lamar, Marcngo,
 Monroe, Montgomery, Pickens, St. Clair, | Winston and part of Jefferson. Tn addition thereto, he examined the State University, the Insane Hospital the State Superintendent of Education, the Sixth District Agricultural School, the University coal land leases and made ono l count of the money In the State Treasury. This made q total of nineteen counties and 122 examinations.
 MT Rutledge did not begin work until March 1st. 1905 He found a total of s. l 557.1 .14, due the State. These errors were of clerical character and most all of them have been settled.
 This makes total of 424 examinations and $43. .61S.54, due the State. we find decided improvement in the public service of the State. The book keeping is much more methOdical and systematic, Most of the officials are | competent and efficient and show a com mendable spirit to comply with the law in | the discharge of their duties. The great est defect in the execution of the law is in the assessment of taxes Most of the assessors comply with the statutory pro- visions in requiring taxpayers to swear to and sign the assessment list, and in adding the 5 per cent penalty. but the 1 assessment of property is entirely too low As rule lands are given in in most per cent of their actual market value. commissioners court would perform their soon be remedied.
 Respectfully submitted, U. T. German. Examiner
 Examiner Rutledge has been recently appointed State Bank Examiner and has NWr NIy9V .,r