The Montgomery advertiser., 1905-11-26

Charges of a shortage of $1,791 IF against former Tax Collector James A [. Ridley, of Jackson County. were made ; in a report submitted to Governor Jelks yesterday by Capt. c. F. Sedberry, As- distant Examiner of Public Accounts.
 Former Tax Assessor L. M. Prince Of Jackson County was the subject of un- restrained criticism for his work In ls04 in yesterdays report of the Examiner.
 Captain sedberry's report covered the work of former Collector Ridley also for 1904 and finds the shortage due Tn three items. One Is for $SS3.94 due the State because of an error in recapitu- lation of the values in the assessment book. It is claimed by the Examiner that the Collector either collected the money or he received credit for the amount in allowances by the Court or County Commissioners as errors or ln- solvencies-
 The report had earlier shown that sss3 94 was the amount of the former Assessors error in making the assess ment book for the tax year of 1904. But the Examiner holds that the names of the individual tax payers appear on the Collectors book and that credits Of some sort were allowed by the Com missioners on this account.
 The second item of ex-Collector Rid- fey's alleged shortage consists of credit amounting to $S92.57 allowed by the Commissioners as an error in the taxes of the United States Pipe and Foundry Company. The Examiner in- sists positively that the Commissioners made a mistake in giving MT. Ridley this credit, as the error was not an error and the mistake of the Commits sioner is admitted now by the present Judge of Probate. Hon. w. w. Mo- Cutcheon. -t
 An Unreasonable Mistake"
 sIn discussing the matter with the present Judge of Probate" says the re- port of Captain Sedberry, he says it was a very grave mistake and one which was inexcusable as there was no earthly reason for it.
 This mistake of the Commissioners. the report says, appears strange" to the Examiner.
 The third and last item in the alleged short account of the ex-Coflector is for balances due the State on collection of interest on taxes and lis due by reason of error of MT. Ridley in making up his final report on interest collected.
 This item amounts to $14.61.
 The criticism of the Examiner on ex- Assessor Princes work in his last year in office seemed to chronicle errors in his book from cover to cover.
 T find the tax assessment book for 1904 in very bad condition" declares lilc EAdMtHGIs 0AdHy CIOLSs anu small. were discovered. Indeed, the book is erroneous as to almost every precinct in the county"
 A Report on Mir. Prince.
 The report on the books of Mir. Prince is in full as follows:
 Montgomery. Ala. Nov. 24. 1905. sHon. William D. Jelks, Governor of
 Alabama.
 Dear Sir:-In obedience to your in- structions. I have examined the books of Mir L. M. Prince, ex-Tax Assessor of Jackson County, Alabama, and beg leave to submit the following report.
 This examination covers the tax year 1904, the former years of MT. Princes term of office having been examined and reported on previously. find the tax assessment book for the year named in very bad condition, many errors, large and small. were dis covered Indeed. the book is erroneous as to almost every precinct in the county. I find that the actual value Of real estate and personal property as it is assessed in the several precincts aggregates $4,244.SS9, and that the ab- stract made up by the former judge of probate shows only $410S,S47. show 1 ing an error against the State of $135,- | 992, on which amount the State taxes | would be $SS3.94, as more fully ap- pears in Exhibit "A" hereto appended | and asked to be considered as part of this report.
 While this error was made by the Assessor, MT. L. M. Prince. in making he assessment book, the names of the individual tax payers appear on the oIlectors' collection book. and the ioney was either collected by him, or e received credit for same in allow nee by the court of county commis- toner's as errors or insoIvencies, or , lher proper credits. and the amount ( sving never been properly charged to {