The Birmingham age-herald., 1904-11-10
Wants County Disbursements
 to Come Under One Head
DISCUSSES THE FINANCES
While the County Receipts Show Ma terlaI Increase and Balance Also Increases the Expenditures
 Pile Up In Proportion.


 some important matters touching the financial condition of the county. Per sonally he is of the opinion that one body or department should be in charge of the disbursements of the county and that body should be responsible. He sus- gests the board of revenue, but certain existing laws precludes this arrange ment Just now
 In his report MT Morris says;
 Receipts Have Increased.
 'The general receipts, from all sources, for the present fiscal year have proba- bly exceeded those of any year In the history of the country, and certainly those for the two previous years. This, of course, includes the recent issue of sanitary bonds. amounting to sSS0 000.O0.
 By reference to my consolidated cash report it will be seen that there remains in the treasury a gross cash balance or Si28, 30656, subject to draft for the usual 1 county purposes. However, we cannot consider in this cash balance the balance 1 to the credit of the Sanitary Commission. because this fund is a fund, the proceeds of which are levied and collected by special law for specific purpose. No other fund of the county, general or special, can De called to its aid. nor es,l | 1t be called upon for aid to any other 1 fund of the county general or special; l therefore, when this balance is deducted l from the gross balance, a net balance of $4S, il560 is shown, with which to meet the eusr -nt expenses of the county, save that of the Sanitary Commission.
 Increase in Balance.
 "An increase is shown in the balance to credit of every fund, except the gen. eral fund which is less by $349.25 than q faFT Ia1o orIas ln $33, IS greater than that of last year, or in other words the general fund should show a balance to It's credit of 4,O2iS6 instead of SlO3992S
 By virtue of the above stated facts, and especially the condition of the gen eral fund, with the courts now getting into full operation, and with the eN- penditures necessary and incident to their operation, as well as the other usual general county expenses which ag- 1 gregate something near $l2.O0O per month. with only about slo0o0 with which to meet said expenses, and with practically very little relief, financially, in sight from the tax collector until De cember, the negotiations of loan Tor general purposes becomes at once inn | minent, and in fact has already been ne- gotiated to the extent of sl5,O00, and Is now in the hands of the treasurer.
 "The tax rate for the fiscal year end ing September 30 1903, was an increase over that for the year ending September 30, 1902 and the tax rate for the coming fiscal year will be an increase of ter cents oyer that for the year ending Sep tember 30 1904.
 Tt may be fact that the county is not in business for the money there Is in 1t, and yet from a business point oi view, with the steady increase in It's tax able values as hereinafter shown, 1t would appear that methods should be adopted whereby the tax payer would receive additional benefits, not only in the shape of roads and other public im- provements, but in a reduction of the tax rate.
 Increase in Expenses.
 Tt was sincerely hoped tat in this my second annual report since my in- cumbency as auditor of the county. to be able to note and call attention to a material decrease in the departmental l expenses of the county, but an eNamlna- ton of exhibit "E'' of this report will show that In a majority of eases there has been a very decided increase over that of last year, and while it Is but Tar to say that in certain departments there has been a noticeable decrease of ex- penditures, yet upon the whole net in- crease of $20S. 370,66 is shown. Principally among these increased expenditures IS an increase of $63, 132S7 in the road and bridge department, $2.0742 In the tax department $4,561. .75 in the miscellaneous expenses, which increase is due prin- cipally to an appropriation made by the Eoard of Revenue to what is known as the Vulcan Exhibit Fund, for an exhibit at the Worlds fair in St. Louis, Mo-, the sail amount being paid to the Com mercial club of Birmingham.
 coroner's Office.
 "Attention is called to the increased expense in connection with the coroner's office amounting to a,&.29; this in crease is the result of the construction by both the lower and our suprem court of the act known as the "Dalla Act" which act was passed for the pur pose of increasing the fees of the corone for holding inquests. The question o , the right of the Board of Revenue to re view the proceedings of the coroner an to allow or disallow, as the case migh te, arose, which was contested in th lower court end decided in favor of tn coroner, and from there carried to tn supreme court and by that body tn lower court was sustained. and in sul } stance held that the Board of Revenu really had no Jurisdiction over the pay l lnent 10 the coroner of any of the fec : of his office, or the allowance or disa lowance of same, thereby removing froi 3 the said Board of Revenue, or any otht
  t over the disbursement of the county . | finances, SO far as the same relates c pertains to the coroners office. crea' ing thereby another financial disbursln head in addition to the many already ! : l existence. IL Is not my intention 10 Il anywise criticise the heads of any oe partment, or the sdminst; ation or toh duct of the affairs or duties touchlh'
 their respective offices, nor to cast an reflections upon their integrity ana aDlil aDlil
 ty as officers, tut I hold now, as here tofore. that there should be but one gen
 eral disbursing head of the county
 finances and that head the Board O
 Revenue. and this board should m som'
 manner be made responsible to the peo
 nie for the disbursement or thel finances.
 SheriTs Office.
 "An increase of expenses for and or hahaIf of the sherins office of $l, oVer that of the previous year is noted However it Is but just and fair to thu sheriff to say that $500 of this increas ] should have been charge to last yeari expense account, the same being e' offcio fees about which there was som ,- contention which was not adjusted untl f this year. This will therefore show : net increase of only S,l5s4s
 Tn the total increase of expenditure for the present fiscal year Is include' that which was expended upon order o l inc Sanitary Commission amounting t r SIPS 584.92. showing thereby that the com mission is making good headway towar the completion of its labors.
 Court Expenses.
 |. 'The increase in the expense of tn