The Montgomery advertiser., 1903-03-17
REPORT ON LIMESTONE
PROBATE JUDGE HORTON MADE
 ERRORS.
With This Exception, Examiner Cor man Says Books of the County Officials Were Found in
 Good Conditio:-.

The report of J. T. German Examiner of Public Accounts, submitted yesterday to Governor Jelks shows that officials of Limestone County excepting Probate Judge J. E. Horton. have transacted their public duties without error.
 Judge Horton is charged with S366 13 on account of errors, which amount Ex- aminer German says was promptly re- mitted to the State Treasurer by Judge Horton.
 The full text of the Examiners report follows:
 Hon. William D. Jelks, Governor, Mont
 gomery, Ala.
 Dear Sir-In compliance with your in structons. I have examined the books, accounts and vouchers of Hon. J. E. Horton. Probate Judge; E. F. Puryear, Sheriff; George Malone, Circuit Clerk; J. NJ. Russell, Tax Collector; Perry Hender- son. Tax Assessor and L. N. Gilbert, ex- sheriff of Limestone County and respect fully submit the mollowing report:
 Probate Judge.
 q examined the books and accounts of Hon. J. E. Horton, Probate Judge, from April 1st, 1899 the date of the last ex- animation, to December 31st, 1902. Judge Horton Is competent judge, but is negn- gent in the discharge of some of his duties. He fails to make the certificate required by Section 3986 of the Code on the assessment books of the county and also falls to enter tf~ assessment and collection of escapes made by the collector in the back of the assessment book, as required by Section 4B1 of the Cade. His books are fairly well kept. He promptly reported and paid into the State Treasury, all moneys collected from opd hn 70 1o,, l. l at tax sales.
 Judge Horton entirely misconstrued, or misinterpreted the law relative to cor porations. Since the last examination he has issued commissions to six corpora tions and failed to collect the fees there for. as required by Section 12S7 of the Cade. These fees amounted to $50, and the interest thereon from the dates they should have been collected is S28. 63 nfak- ing a total of s17s.S3 due the State. Also, owing to a misconstruction or msinterpretation of the law, he failed to collect all the licenses due the State by these corporations. These amounted to $1s750. Judge Horton's attention being called to these mistakes, resulting from this misconstruction of the law, he promptly collected the $366.13 due the State on these corporation fees and
  State Treasurer.
 Sheriff.
 T examined the books and accounts of E. F. Puryear sheriff. from September 1st, 1900 the date he assumed charge of the office, to September 30th. 1902 MT. Puryear Is a competent sheriff His books are correctly kept. I verified his fed bills and found them correct
 Circuit Clerk.
 'I examined the books and accounts of George Malone. Circuit Clerk, from April 1st, 1899, the date of the last examina- ton, to December 31st. 1902. MT. Malone Is a competent and efficient clerk. His books are correctly and accurately kept. I examined his cost and removal bills and found them correct.
 On account of the appointment of special solicitors no solicitors fees were collected and remitted to the State Treas ury, during the period covered by this examination.
 Tax Collector.
 "I examined the books and accounts of J. M. Russell, Tax Collector, from Octo- Der 1st, 1900. the date he assumed charge of the office to October 1st, 1902. MT. Russell is very competent and efficient collector. His books, which are kept by
 
 ness and accuracy.
 During this period. he was charged with the collection of $57, ,469. .31, all of which he collected or properly accounted for. examined the lists of errors and insolven- cies allowed by the Commissioner Court and found them correct.
 Tax Assessor.
 'I examined the books and accounts of Perry Henderson. Tax Assessor. from October 1st, 1899. the date of the last ex- animation, to October 1st 1902. MT. Hen derson is a capable and efficient assessor. His books are correctly and accurately kept He complies with all the statuto- ry provisions in the assessment of taxes. I verified his additions and recapitula- tions and found them correct
 Ex-Sheriff.
 'I examined the books and accounts of L. N. Gilbert, ex-sheriff, from April 1st, 1899. the date of the last examination, to September 1st, 1900, the date of his retire ment from office. MT. Gilbert was a competent sheriff. His books were kept in accordance with law. l verified hs feed bills and found them correct.
 Respectfully submitted.
 "J T German Examiner"