The Birmingham age-herald., 1903-08-04
JefferSon's Affairs Have Been
 We'll Looked After
FEW MINOR ERRORS FOUND
With These Exceptions Books Are In Excellent Order and Show Care of County officlas-The
 Report in Full.

'
 ing into consideration rhe enormous bust ness transacted through their offices, this showing is considered wonderful. The only books which show errors, as iepc,ted by the examin ,is. are those of 5hcii1 Burgln, and these ar O. such na- ture ss to amount to but little-errors ee- eurr ng both in favor and against the state. sherin Burgin made errors against the state In feed bills to the amount of 80, and he collected one removal bill where the prisoner was afterwards found to be the wrong man and was released Tfis amounted to $2s 80, making the total sum due the state s40.9o.
 Probate Judge Stiles had not collected franchise tax from a couple of corpora tions. but the examiner does Jt charge this error to Judge Stiles. In the case of the increase of stock by the Birmingham Railway, Light and Power company. Judge Stiles collected the sum of s225 when the examiner claims that $75 should have been collected. There are two sections of the code relating to these franchise taxes and the error of collec- ton was caused by this The attorney general in a written opinion sustans Examiner German. as to the amount due, but holds that the money should be paid direct to the treasury.
 The books of Tax Collector Francis. Tax Assessor Mclaughlin and Clerks John G. Bradley and w. K. McAdory are reported correct and the officials complimented
 Probate Judge Stiles.
 All three of the state examiners went to Birmingham about two weeks ago to assist in the examination of the books. | The full text of their report follow: 1 "I examined the books and accounts | of Hon. J. P. Stiles probate judge, from September 1, 19O0 the date of the last examination, to July 1, 1903 His books are correctly kept His office is a model of business methods. Every department is systematically arranged which greatly facilitates the transaction of the immense amount of business in this office.
 During the period covered by this ex- animation Judge Stiles collected and paid Into the state treasury S25S, 409.24 license money All money collected for the re- demption of land sold at tax sales was promptly remitted.
 During the period 39S corporations were organized in Jefferson county, for which S13,275 corporations fees were collected and remitted to the state treasurer. On April 10, 1901, the City Loan and Banking com pany of Birmingham was organized with a capital stock of s5O,0OO The declaration as required by section 10S7 was duly filed in the office of the probate judge, and at the request of subscribers a certified | copy of the declaration and affidavit of said bank was filed with the secretary of state by the probate judge as required by section 10sS of the code. The certificate | of incorporation was issued by the sec- retary of state but the corporation fee, $25, was not collected. This bank now | owes the state this $25.
 On February 23 1899, the Birmingham 1 Railway, Light and Power company was l organized under a special charter with capital stock of $5o00Oo. On October 10, l 1900, this corporation increased its capital stock from s5OO00O to 1,5O0O 900, and paid Judge Stiles $225 franchise tax on said l increase This increase in capital stock was not made under the general incorpor- ation laws of the state and the amount 1 paid is the amount that would have been due under section 12sS of the code, but this | company being incorporated under a spe- oial charter had to increase It's capital | stock as provided in section 1270 of the code and pay the additional amount of franchise tax as required by section 1271 of the code which provides as follows:
 Franchise Tax.
 "A franchise tax of s25 shall be paid on every $50,0O0 increase of capital stock until the capital stock amounts to $1,- 100000 The franchise tax for all increase of capital for over $1,OOOOOO and under $50OO,OOO shall be $500, and for all increase over $5,0OoOOO, 5000, to be paid Into the state treasury
 This company should, therefore, have paid $725 instead of $225 leaving a balance of $500 due the state. There being some question as to the construction of these several sections, of the code l submitted the question to Hon. Massey Wilson, at torney general, who rendered the follow ing opinion:
 "'You desire my opinion as to the amount | of the franchise tax for which the Bir- mingham Railway, Light and Power com | a corporation created by special act of the legislature, with capital of $500,000 Is liable for increasing this capital to $l,- 500 900. In my opinion the proceedings are | governed by sections 1270 and 12n of the code. Under section 12n a corporation which is created by special act of the legislature is liable for the franchise tax | required in that section, amounting in this instance to $750 The proceeds being before the probate judge, he should col lect the franchise tax and pay the same into the state treasury.
 Judge Stiles should therefore have col lected $725 instead of $225, and l am in- formed the matter will be promptly ad- justed, and the amount due the state col- lected and remitted to the state treas urer J. T. GORMAN."
 Attorney E. K. Campbell came to Montgomery today to arrange the set clement for the Birmingham Railway, Light and Power company After con ference with the attorney general that official wrote the following letter to Ex- aminer Gorman
 Wilson's Letter.
 Hon. J T. German, Examiner of Public
 Accounts Opelika, Ala
 Dear sir Referring to my letter of the 30th utimo, relating to the amount of franchise tax which the Birmingham Railway Light and Power company should have paid for increasing capital stock from GOO to $1,500,00O l beg to say in so far as I advised you in the let ter above referred to that the tax re- auireed to be paid by said corporation was S725 instead of s225, my opinion was | correct interpretation of the statute, | but in so far as 1 advised you that 1t was | the duty of the judge of probate to col-