The Montgomery advertiser., 1905-01-10
5. P. PrOWell is Due State
 $3,O39.3S CONFUSION IN OFFICE He Failed to Make Statement
 of Licenses. MT. sedberry Also Criticises Tax As- sessor Grayson and Declares That Tax Assessments in Alabama
 Are Affected by Politics.

or MarengO County, Assistant oldle CA aminer c. F. Sedberry severely arraigns that official for his official methods and reports a shortage of $3,039.3S.
 The alleged shortage consists in the failure of Judge Prowell to remit col lections of licenses sold between April 26 and November 30, 1904.
 In such confusion did Examiner Sed- berry find the office of the Marengo County Judge of Probate that he re- ports that gross negligence or crfmi- nal carelessness seems a mild name for it"
 Tax Assessor T. W. Grayson is sub jected to some very adverse criticism from the Examiner also, it being charg- ed that instead of fixing the value of property as required by law, he allows the property owners to assess at their own valuations"
 Politics i'm Tax Assessments.
 In this connection, Examiner Sedber- ry takes occasion in the report on As sessor Grayson to express the opinion that the State and some counties are suffering from alleged political activi- ty on the part of the Tax Assessors. Such passages of the report on this point as the following cannot be mis- taken.
 Tt does seem that some means ought to be adopted to bring up the valua- tions of lands to something near their value.
 q am convinced the trouble is largely with the Assessors who in some of the counties appear to be afraid to do their duty under the law and assess the lands themselves for fear that at the next election day some one else will be chosen to take their places.
 The indications point plainly to this rCfr their official positions for electioneer- ing purposes to keep themselves in office.
 T don't mean to say the assessor of this (Marengo) county is doing this" continued Examiner Sedberry, "but do say that values in this county are far too low and ought to be increased largely"
 According to the report of the Ex- aminer, Judge of Probate Prowell has not for the past year kept any record at all of licenses in Marengo County.
 Although a great many licenses have been sold and collected for, no entry has been made in the record" says the report.
 The alleged shortage of Judge Prowell consists of two grand items set out in seperate exhibits. He Is re- ! ported to have sold, collected for and Issued license stamps to the amount of $1.642.f5 on which he never made re- port to the State Auditor and which was never remitted to the State Treasu- rer."
 Besides $36.SS of mortage taxes which are alleged to have been collect ed in September, October and Novem- Der, 1904, the remainder of the alleged shortage reported by the Examiner, or $1.360, consists of that amount of | license sold and collected for between April 26 and November 30, but never | issued nor reported nor remitted to the State Treasurer.
 Full Text of Report. The report on the books of Judge Prowell in full Is as follows: Tn filing this report I regret to say that I find the business of thi office as conducted by Judge ProweIl in very great confusion. He mas to- tally disergarded the plainest require ments of the law. Indeed. he has ut terly ignored them to such an extent that gross negligence or criminal care lessness seems a mild name for 1t, This is especially true in reference to the manner in which he has hand | led the license account.
 I find that the license record re- quired by law to be kept by the judge of probate has not in fact been kept at all, not single entry of any description has been made in this book for the year 1904. Although a great many licenses have been sold and collected for no entry has been made in the record.
 Judge Prowell did enter some of the license sold in what is known as | the license stub book or book of li- IcanSa fnrOilhpd him Inv the State Auditor. But not all, perhaps not more than half, and many of these l have not been reported to the Audi | tor nor paid to the Treasurer. 1 'I further find that he has sold and collected for a large number of H. censes which he has neither issued nor reported, nor has he remItted the amounts or any part thereof to the State Treasurer
 After the first day of February, and up to and including the 26th day of April 1904. Judge Prowell sold. is- sued collected for, reported to the auditor, and paid to the treasurer H. censes amounting to $1,240, as shown in detail statement hereto marked eX- hibit A which statement embraces all the license sales reported by Judge Prowell during the year 1904 Between April 26th, and November 30th, 1904. Judge Prowell sold, col lected for and issued a number of li- I'cense stamps which were never re- ported to the auditor. Nor did ne re- init the money so collected or any part therof to the State Treasurer. For Il detailed statement see exhibit K hereto attached, amounting to $1,- 642.15. The amount cf licenses sold. and collected for, during the same time. (April 26, to November 30, 19O4O but which have never been issued nor reported nor remitted to the state treasury, amounts to $1,S6O, as showh by exhibit e hereto appended max ing a total due the State on license accounts of $3,002.50, as shown oy condensed statement hereto attached
 Tn addition to this amount Juose Prowell owes the State $36.SS. balance due on tax on mortgages recorded during September, October and No- vember. which has never been report cd nor remitted as shown in exhibit ID, making a total amount now quo the State to date $S039SS
 All of the exhibits and condensed statement are hereby expressly re- ferred to and requested 10 pc con- sidered as a part of this report
 ITO make this investigation ana to get up all the information necessary | to establish beyond doubt that eaen and every item charged against Judge ! Prowell is right, has requlreu hiue, a. 1 time and work, and while am no' absolutely certain that nave uiscoV cred and charged him wltn e"cn "he ny |