The Montgomery advertiser. [volume] (Montgomery, Ala.) 1885-1982, 1909-11-15
SCORES COUNTY OFFICIALS
UxAMENER COMPLETES WORK ON
MAUENG0 hooks.
n Ueport TO Judge, Refers TO Many
oeetions OF Code which Have
Been Dfsregarded In
The Fast.

- r.
- neDert TO Judge, Refers 10 Many
oeetiens OF Code which Have
Been Disregarded in
The Fast.
Den1opolis, Nov. la--tSpecial.1--H. Y.
Brooks. Assistant state Examiner. has
5uek completed an examination OF the
books OF Marengo County.
His RI port is as follows:
Hon. }. T. Lakeland. Judge First Ju-
dicial Circuit Court Grove HILL
Ala.
~sir:
pursuant to orders issued TO me by
Governor B. b. Conner. have exam
lined the books. accounts and vouchers
~ the various county oficiais OF Ma
rsngo County. Ma. and report as fol-
lows:
I'm this county. statutory require
ments have been more honored in the
breach than In the observance. Pre-
cedent has been the shrine OF official
tdolatry. For several decades there
has been q form set out In the Code
fSee Section 21S) for the guidance of
County Treasurers In keeping their ac-
counts. vet 1t has been ruthiessly ig-
nored bv the Treasurers of this coun-
".
..The Code (see Sections 1900 and
efo8) provides a limit of time within
which the TAX Collector and Probate
Judge shall settle their accounts with
the County Treasurer. These officials
have not complied with the law. The
Constitution OF Alabama lSee Sections
2i1-21s) places a limit on the rate of
taxation, but the Court Of County
Commissioners dlsregarded the organic
law In the year 1908, and in some of
the road districts exceeded the limit by
a Aogk he
Section lad as to itemizing and
swearing to accounts has been ignored
to an alarming extent. For the tax
year OF 1904 there was no legal levy
Of taxes--the Court of County Com
missioners being der..ect in the duty
OF entering the tax levy--if there was
one--on the courts records. The Tax
Collector was not allowed any credit
on the minutes OF the court for his err
ror' Of assessment in this county Is
beyond the bounds of reason. due In
large measure to the practice of allow
ing errors without adhering to the
plain provisions of law set out In Sec
tion 21ss. The descriptions of prop
erty on the Tax Assessors books DO
not comply with the law as set out IN
section 21I3. and all such imperfect
descriptions should be re-assessed by
the Tax Commissioner unless the AS
SCISSOR corrects his books. A fair SAM
pie af such misconceptions reads
thus: House and lot in Dayton ten
acres In NV Ia Of NV Ia. Sec t.
r. The method of preserving the
assessment sheets (which are the
original tax records) is so crude as to
be worthless. 1t should be changed
for system that would be of some
value. The list should be bound In
book and in the order Of the en-.
tries on the Assessment Book
The time saved by the Commissioners
Court. which engaged In examining
them as REQUIRED by law tSee Section
2147) would more than pay for the DIFF
ference in cost of printing and binding
The assessment valuation for the year
1903 has materially decreased from
the year 1908. This should attract the
attention of the Court of County COM
and the COUNTY Tax Com
for instructions as to their
duties. advised them to secure the
which advice they acted upon favor
ably. commend to the consideration
of the grand jury to whom this report
will be referred. the Importance of
to the Court of County
Commissioners the necessity for the
purchase OF an adding machine for the
nae OF the Court fof County Commits
sioners and the county officials. With
IL the Court Of County Commissioners
could verify the additions OF the adj
ditions of the tax books and audit the
bonds OF the County Treasurer as re-
quired OF them nv law with more ac-
curacy than II has been In the past.
The time saved In the proper perform
Rnce Of these duties would more than
pay for the machine each year. There
has never been an entry made on the
records OF the Court OF County Com
missioners allowing any compensation
TO the County Treasurer, as provided
for In Section PIT of the Code. A rep
rehensibie practice has been In vogue
of allowing a member OF the Court OF
County Commissioners to draw paw for
the work OF the new jail. Il
know of no law that would authorize
such employment. but the same could
be ratified under the clause IL of Sec
tion 3313. For this reason content
myself with calling attention to the
act In the hope that II will not be con-
tinued. My examination began where
Examiner Sedberry left off and II COW
ers a period of In some cases six years
have been rendered every possible
assistance by the officers, all of whom
seem to be anxious to properly per-
form their duties. The report of Ex-
anainer shows that the Treas
urer Is due the county $369.96 as was
per the books of that officer and the
accounts. The net Indebtedness of the
county, July /. 1909. amounted To
s54.27s.ss."
james J. Duggan Dead.