The Montgomery advertiser., 1905-05-20
COMMENDS OFFICIALS
EXAMINER REPORTS ON BALDWIN
 AND EsCAMBIA COUNTIES.
Men in Control Are Efficient, hut
 Valuations of Lands Owned by speculaters Are Assessed Too Low.

W. F. Wilkinson. Assistant State Ex- aminer of Public Accounts yesterday filed reports with Governor Jelks on the result of his investigation of the books and accounts of officials Of Bald- win and Escambia Counties. He com mends the officials for efficiency, but says tax valuations in both counties are too low.
 Reporting on the accounts of Probate Judge J. H. H. Smith. of Baldwin Coun- ty, Examiner Wilkinson says:
 Judge Smith qualified and took charge of the office on December 1st, 1904. and is conducting his office in a business-like manner. In his re- port on licenses collected for the month of March. 1905. his clerk. in making up the report. omitted to put in license the attention of Judge Smith was called to this omission he remitted the amount with interest to the State. All other moneys collected by him for the State from mortgage tax, licenses issued and the redemption of lands were promptly remitted. His books, accounts and vouchers. except as above noted. were neatly and correctly kept"
 In making the Governor a report on the books and accounts of Tax Assessor Gus Stapleton of Baldwin County Ex- aminer wilkinson takes occasion to criticise the low assessments of lands there. After commenting Tax Asses sor Stapleton for the excellent clerical work on his books the Examiner con- tinues:
 'The valuation of lands in Baldwin Is increasing. The tax valuation this year over last. amounts to over $soo.- 900. Still there Is room for further improvement along this line. There Is an average tax valuation per acre or $2,09. A large per centage Of the lands cannot be bought for less than s1o or SIP per acre and only small per cent of them can be bought under S2 per acre. Spectators are in pos session of large tracts and hold them for higher prices"
 The books and accounts of Hon. Charles Hall. formerly Probate Judge of Baldwin, were examined by MT Wilkinson for the time from May lst to December lst, 1904. Judge Hall is commended for the excellent condition of his accounts.
 The books of Sheriff J. M. Arm strong, Circuit Clerk James M. Voltz, and J. S. Lambert, Superintendent of Education, all of Baldwin County, were examined and they are complimented highly for their eficiency.
 Examiner Wilkinson pays high tribute to the efficiency of the officials of Escambia County all of whom he says are painstaking and faithful In the conduct of their offices. These officials are: Hon, M F. Brooks, Probate Judge, J. M. Raley, Sheriff; C. T. Ran kin. Clerk of the Circuit Court. and J. B. O'Bannon, Superintendent of Edu- cation. He also comments the books of Hon. N. R. Leigh, ex-Probate Judge w, s. Neal, ex-Superintendent of Edu- cation and Nj. F. Brooks ,ex-Clerk Of the Circuit Court.
 Tax Assessor W. R. Mcclellan is for the condition of his books, but MT. Wilkinson has word of criticism for the tax valuations In Escambia County. He says.
 'arhe average valuation of lands and thereon Is $2.27 per acre. This Is entirely too low, but am glad to state that the Tax Commissioner IS preparing to have better valuations and if the Commissioners Court sustains him there will be a considerable in- crease in the tax valuations of the county. As it Is, there Is considera- ble increase this year over former years. Like the lands of Baldwin, the lands of this county are rapidly in- creasing in valuation and attracting emierants from the North and West. are getting possession or some of the most valuable and are de- manding high prices. The Commls- sioners Courts should make all such pay taxes accordingly.