The Montgomery advertiser., 1905-02-13
RTowAH AFFAIRs.
State Examiner Makes Report of His
 Examination.

Examination.
 Gadsden, Feb. 12.-(Special.) )-Hon. J. T. German, the State examiner. who was called here to make an examina- tion of the affairs of the county, has made the following report of his fnd- ings:
 Hon. w. W. Haralson. Judge of the | Ninth Judicial Circuit, Fort Payne, | Ala.
 Sir-on December 21st, 1904, the commissioners court of Etowah coun- ty adopted the following motion: On motion of Commissioner Cambron, sec- onded by Commissioner Sturkie, the State examiner was requested to ex- anime the books of the officials of the county with view to ascertain the exact financial condition of the county | upon the first day of December. 1904. In compliance with the instructions of Lieutenant and Acting Governor Cunningham. I have made said exam ination as required by the above moe tion and respectfully submit the fol- lowing report:
 I examined the books of Hon. J. H. Lovejoy. ex-probate judge, J. T. Brooks, clerk of the court, and A. H. | Barnes, tax collector from the date of the last examination to December 1st, 1904. They have paid into the county treasury all moneys collected for the county.
 The books of Hon. o. S. Rails, ex. | county treasurer, were correctly kept. | Claims against the general and the special funds. which were allowed by l the commissioners court were regis | tered according to law. The djsburse- ments of all the funds were legally made and proper vouchers for each fund are on file.
 As your honor knows, in the exami- nation and allowance of claims, the action of the commissioners court is executive or administrative and not ju~ dicial, and much is left to their judg- | ment and discretion. AS far as I could | ascertain, the claims against the sev- eral funds allowed by the commission CTS court of Etowah county were le- gal. but many of them seem extrava- gant. The annual expenses of the county are quite heavy. In addition to the general current expenses, thero are special taxes for bridges, roads and the court house and Jail The rate of taxation Is seventy-five cents, the constitutional limit. | Having both circuit and city courts l and working the county convicts by the county are heavy items of exs pense.
 In 1891 Etowah county issued $75,OO0 bonds for the erection of a court house
 
 | thirty years and bear six per cent in- terest, making the annual interest | $4,500.
 The taxes, licenses and other sources of revenue, not being sufficient to pay | the current expenses of the county, lo- cal acts were enacted by the legisla. ture in 1898 and 1901, authorizing the commissioners court to borrow S10,- 900 annually for five years to pay cur- Tha oP vided that the warrants issued should not be sold at less than par and should bear six per cent interest. Un- der this act $20000 warrants were is- sued. The act of 1901 made no provis- ion as to the price for which the bonds should sell, but provided that they should bear four per cent interest Under this act $30,O00 bonds were is- sued. $25,000 were obtained for these bonds. The difference of $4,964 being allowed as discount and commissions for negotiating them. On these war rants and bonds, the county pays $2,- 400 interest annually. This makes the total bonded indebt- | edness of Etowah county $125,000, with an annual interest thereon of $6,9O0 In addition, there are old. unpaid registered claims against the county amounting to $1,014.60. Just previous to his retirement from office on December, 1st, 1904, Ex- Treasurer O. S. Rails borrowed $1S,- | 499.3S from a bank in Gadsden and paid all registered claims against the several funds of the county, which had been allowed by the commission CTS court to December 1st. 1904, except the Sl,014.60 above mentioned.
 This makes the total indebtedness of the county on December 1st, 1904, $144,513,9S. as per exhibit "A" at tached.
 This does not include any claims not presented and allowed by the com missioners court to December 1st. 1904.
 The $1S,499.SS borrowed money will have to be paid out of current expenses which are due this year. The county taxes and licenses amount to about $45,0 annually. From these figures, it Is evident that a serious financial condition confronts Etowah county and reform, retrench. ment and strict economy are necessary to meet 1t.
 Respectfully submitted, J. T. German,
 Examiner of Public Accounts.
 Sworn to and subscribed before me this 17th day of January, 1905. J. B. Lyons, Judge of Probate. Lee county, Ala. Exhibit "A" Registered indebtedness of Etowah
 county December, 1904: Court house and jail bonds..$ : 75,00O0O County warrants and bonds 50,00OO0 | Registered claims unpaid... 1,O14.6O Overpayments .. ., .. .... 1S,499.3S Total .. .. .. .. ..........$144,513.9s 
 MOTHER VICTORIOUS. @-o-