The Montgomery advertiser., 1903-07-21


 the amount due the State as soon as col lccted.
 l examined the lists of errors and in- solvencies allowed by the Commissioner S Court and found the same correct. Tax Assessor.
 I examined the books and accounts of Hon. M. C. Allgood. Tax Assessor, for the year 1902. His books are fairly wch kept. He substa ntially complies ztl the law in the collection of taxes. l verified his additions and recapitulations and found the same correct.
 Respectfully submitted,
 J. T. German. Examiner. sworn to and subscribed before me this 18th day of July, 1903.
 Notary Public and ex officio J. P. Hon. 'illiam D. Jelks. Governor of Ala
 bama. Montgomery. Ala.
 Dear Sfr-1n compliance with your in- structions. I examined the books. ac- counts and vouchers of Hons. w. E. Skeggs. Probate Judge. J. S Fowler Circuit Clerk. J. H. Wiggins. Sheriff, c. c. Hardwick. Tax Collector and A. w. Sharpley, Tax Assessor of Morgan coun- ty and respectfully submit the follow ing report
 Probate Judge. I examined the books and accounts of Hon. w. E. Skeggs. Probate Judge from Jan. 1st, 1902, the date of the last exami- | nation. to June 3Oth, 1903. The clerical work on. tss hooks Is excellent He | promptly reported and paid into the State Treasury. all moneys collected from Ii. | censes and the redemption of lands sold at tax sales For the quarter ending
  ton. he made an overpayment of 5000 license into the State Treasury, less his commission and the cost of transmission There is due him on this over- yment $S.65. For the quarter ending Sept. 30th 19O2, he made an overpayment of $96S on corporation fees, this makes a total of $19.33 due him.
 On Jan. Sth. 19O33. he collected from the l Decatur Cotton Exchange" $200.O0, li- cense. That was the amount due when | the license was collected but the new revenue code increases this license tc $250OO making a balance of $50.0 due the State. Judge Skeggs' attention being called to this matter, he stated the addi. tional license would be promptly col | lected.
 There is due the State by a bottlinl works $1500O. license and by three corpo rations. $4t0.00, licenses, making a tota or $62O.OO, due the State. These matters were placed in the hands of Hon. w. . Preston. Tax Commissioner, and he has taken the necessary legal steps to collect the same. Judge Skeggs promptly re mitted all corporation fees collected. Or Dec. 31st. 1902. 'The New Morgan County Building and Loan Ass h." increased ifs capital stock from $100 000.0O, to $2OO 900 % the proceeding being duly recorded in tn, corporation record of Morgan county Judge Skeggs failed to collect the addi tional 5000 franchise tax. required by section 127 of the Code. consequentIy h, owes the State this fifty dollars, whicf he promptly collected on his attention being called thereto.
 Circuit Clerk. | l examined the books and accounts ot Hon. J. s. Fowler, Circuit Clerk, from Jan. 1st. 1902, the date of the last exami. nation, to June 30th 1903. His books arc | fairly well kept. On account of the ap. pointment of special solicitors, no soIi- citors' fees were paid into the State Treasury during the period covered by this examination. Removal bills are cor. rect. The cost bills are correct, except No 25,94 Austin Griffin, convicted al l the fall term of the Circuit Court of rob bery. The amount of this cost bill is $1O045. including clerks, sheriff's, magis- | trate's, witnesses and solicitors fees and was paid Dec. 5th. 1901. This defendant appealed to the Supreme Court. the case was reversed and the defendant has been discharged on his own recognizance. Hon J. M. Carmichael, President of the Board of Convict Inspectors approved the pay. ment of this cost bill by an oversight | Pending the appeal of the case, the sen | tence of the court was not suspended | and when the cost bills were presented the records showed this defendant had been delivered to the agent of the Pen l itentiary, consequetly Judge Carmichael | approved the cost bill under section B. of the Act approved Feb. 18th, 1897, Criminal Code, page 2l4. This bill should not have been collected until the final termination of the case, consequently MT. Fowler owes the State this $lGO,45.
 Sheriff.
 | l examined the books and accounts oi Hon. J. H. Wiggins, Sheriff, from Sept | 1st 1901, the date of the last examination | to Oct. 1st 1902. 4Iis books are kept ir accordance with law. I verified his feed bills and found them correce.
 Tax Collector. | I examined tho books and accounts of l Hon. G. H. Hardwick, for the year 1901 His books are fairly well kept. During this year Mir. Hardwck made overpay- mentS into the State Treasury of $2S1 % divided as follows:
 General State Tax .. ........S .S2n5 &,
 Special Soldier Tax .. .. .. ........ 37 | Special School Tax .. .. e. ........ s.
 '"tdl'' = '' '' ': .'''':'''': %-oI -- This error was caused by double assess ments made by the a 'sessor One of them alone The Decatur Water | Works" dOublY assessed at a valuation of $25,OOO.OO, made $1S7.5O of the above amount.
 | These double assessments were incud- ed in the abstract of the assessment for l 1901, furnished the Auditor by the Pro bate Judge, and were charged against the collector, but they were not entered on the abstract book furnished the collector by the Probate Judge for 1901 These double assessments were duly all l lowed, as additional errors in assess ments by the commissioners court of Morgan county on Feb. 10th. 1903. MT Hardwick failed to report one poll tax, $l50. assessed by the tax commissioner as an escape for 1901. and after deducting that the State is due him $2S0.72 on these overpayments l examined the lists of er- TOTS and insolvencies allowed by the com missioners court and found them correct Tax Assessor. 1 I examined the books and accounts of Hon. A. w Sharpley. Tax Assessor. for the year 1902. His books are very imper- | fectly kept There are many double and erroneous assessments and too many sup plements. There were $1,SS9.59, allowed as errors in 1901. and $1, 1,3479O, errors in 1902 Much property also escaped assessment