The Birmingham age-herald., 1907-11-06
Assessor Hewitt's Letter.


 In reply to the foregoing letter Tax Assessor r. A. Hewitt, Jr., writes the chairman of the grand jury as follows:
 Birmingham, Ala, November f. l9o1 Hon. James A. Downey, Foreman Grand
 Jury, Jefferson County, Alabama
 Dear Sir: have received copy of reso- lutions passed by present grand jury in reference to statement of fees and com missions received up to date by the vari- ous county officials l beg to say, that if so desired. 1 could render a statement practically true as to receipts, but could not as to office expenses. 1 have, to date, served two years and part of three, ana have received payment for one year. Hence the statement would be misleading and evasve. I do not propose to render such statement l keep no account of expenses. The tax collector keeps the ac- count between the state and me, and pays me the fees collected and the com missions allowed by law, and it is not known what the amount Is until the final or annual settlement is made by tax collector.
 1 have seven men employed in the office, besides the outside work done by deputies, and sundry expenses, such as making rounds over the country and posting same. As to the amount of these sundry expenses as stated before, l have kept nO dttOunts tiioi oAo"N "'' interested in the net profits in the office. As to the wages I pay my clerks 1 de- cline to publish. As to the gross emolu- ments, permit me to refer you to the recapitulation In the back of the tax as- sessor's book in the collectors office for each year.
 This recapitulation is according to law, and is certified by the chairman of the Board of Revenue. That gives every 1,f, nd inGD1Nantg fees remitted. The tax collector has record of that. and will gladly show you, as all these are public records and open for inspection, especially to members of the grand jury. That gives the Valuation of property as assessed and amount of assessors fees.
 I will now refer you to section Ss25, revenue code, for rates of commissions allowed tax assessor. which makes it simple matter of multiple aton. After that deduct the office expenses and you have it. l trust this response to youi resolution will prove more acceptable to your honorable body than any statement | could make in strict accordance to wording of original resolution. In other words, a direct reference to the law and access to figures subject to any ones perusal is certainly preferable to gar bled and misleading statement-the only kind that could now be rendered, one in which estimates and guess work would predominate.
 In conclusion, beg to say in the great est of respect to the honorable body that voted the above mentioned resolution. and without referring to. or discussing the motive prompting it. that no one will contend for moment that there ia any authority of law providing for it. | f heartily indorse looking into the accounts of all public officials, without fear or favor. Our law makers have also in- dorsed that idea. and have deemed 1t so essential as to provide at the states expense examiners, whose duty is to check up these public officials and render sworn report of their findings. In ad- dtlon to this safeguard the county of Jefferson pays out of it's funds salary duty is to protect the county's interest in all things pertaining to Its eXpendi- lures.
 Furthermore, if l am not mlsinformed, it is the duty of each grand jury to examine into the condition of books of all county officers, and not to inquire of others This law is obligatory. and 1 trust you will pardon me for suggesting, that had it been compiled with you would now be in possession of as much infor- nation as l could render you in' such statement as required by resolution.
 Assuring you that now, and at all times, I will take pleasure in showing either personally or officially any book, paper or record in this office, am, yours truly,
 F. A. HEWITT. JR.,
 Tax Assessor for Jefferson County.