The Montgomery advertiser., 1904-09-24
RELIEVED MIR. ROBERTS
STATE BOARD OF COMPROMISE Es-
 TABLISHEs PRECEDENT.
Members Held Varied Opinions as to Right of Collector of Barbour Where State Bank Had
 Failed.

The case of Tax Collector Bob I. Roberts of Barbour County which was passed upon several days ago py the State Board of Compromise ihVoiNeu an important precedent.
 In the settlement which was maue by the State Board there was dif- ,ferent opinion expressed by every member. Only the sum of slOo was a' issue but the case was of special nm portance because of the precedent es- tablished.
 Mir. Roberts had deposited the sum of $100 in the Citizens Bank of Clay, ton, a State institution which 1aileu in May. The questions at issue was did the Board of Compromise have tne authority to relieve him of the 1n- had that power.
 After all. the questions were not an swered in a way to establish a pre- cedent for other officers who might find themselves in a similar situation The three members of the State Boaro had three different opinions upon the subject. The majority of the Board composed of Attorney General Massey Wilson and Auditor T. L. soweli agreed on a compromise of $50 rom MT. Roberts in payment of the debt Governor Cunningham dissented from this opinion.
 The three opinions by the three mem bers of the Board are as follows:
 Tn the matter of the application Of Bob T. Roberts, Tax Collector of Bar bour County for relief.
 "In this matter application was made by MT. Roberts to the Governor, Attorney General and State Auditor to relieve him from payment into the | Cfot Traa t1,A of Is chargable him on account of State taxes collected by him.
 MT. Roberts had been In the habit of depositing money collected for State and County taxes in the Citizens Bank of Clayton as collections were made and at short intervals remit ting the money thus deposited to the State Treasurer by New York Ex- change. The bank failed in May of the present year. At the time of the failure MT. Roberts had on deposit in the bank S106 collected on State taxes. It appears that MT. Roberts had no mo- tice and was in possession of no facts sufficient to put him upon enquiry of the insolvent condition of the bank at any time before the failure and that he acted in good faith in the premises.
 Upon this state of facts the Attor- ney General is of the opinion that the Governor, the Auditor and the Attor- ney General or a majority of them have the authority to relieve Mir. Rob erts of the payment of the sum named or of such part of 1t as they deem proper; and further that under section 3753 of the code which authorizes the officers named to adjust. compromise and settle on such terms as seems to them just and reasonable of the State against any public officer because of neglect. or default in the safe keep ing collection or disbursement of pub lie money" that it would be just and reasonable to relieve Mir. Roberts from the payment of tho entire sum by the failure of the bank The opinion Is based upon the consideration that a man of reasonable prudence would have done as Mir. Roberts did under the circumstances of this case and there is nothing to impute a want of ordinary care or good faith.
 State Auditor concurs in the con- clusion above stated so far as the authority of the officers above named to adjust. compromise or settle the claim and also to the equity of the case under the facts stated, but Is of the opinion that inasmuch as the law does not authorize the collector to deposit money in the bank the Col lector should not be relieved from the payment of the entire amount all though he acted In good faith and ex- ercised reasonable prudence in de- posting the money.
 Tt is ordered by the Board that up on the payment into the State Treas ury of $50 that the Collector be re- lieved from the payment of $100 be- fore mentioned and that the State have no further right against him on ac- count of said item but upon condition that whatever amount he may be en- titled to receive from the bank on this account he will speedily as possible reduce to possession and pay into the State Treasury to the extent of the balance that would be due the State after payment mentioned or so much thereof as he may be able to collect.
 Massey Wilson,
 Attorney General.
 T. l. Sowell. Auditor"