The Birmingham age-herald., 1911-06-28
EXAMINER REPORTS
 ON FAYETTE BOOKS
Finds Many Funds Dis
 bursed Without Authority CLERICAL ERRORS
Examiner Frank V. Evans Makes Ex- haustiye Examination of Fayette County Books, Though Many
 Records Were Burned

Fayette. June 2.-(speciaL)-Frank V. Evans, examiner of public accounts, has filed for record his report to Governor o.Nea1 on the condition of Fayette coun- ty books.
 Most of the charges are upon technical errors and not due to an effort at cor ruption. Sixteen hundred and seventy-two dollars Is charged against Treasurer Jones, due to failure of proper indorse- ment, while varying amounts are charged against other officials, due to lack of legal authority.
 Here are the important parts of Mir. Evans report, emitting the detail tables:
 ITO His Excellency, Gov Emmet ONeai,
 Montgomery, Ala:
 Dear Sir-Under your instructions have examined the books, accounts and vouchers of the county officials of this Fayette county. that are available, and beg to report as follows:
 "On the morning of March 24, 1911, the courthouse of this county was totally de- stroyed by fire and with the building quite number of valuable books and papers of record and on file were con- sumed Therefore, find it impossible to make complete examination and report upon all the records of all the officials. However, many books and papers were saved, and from these and by the aid of bank books and personal memoranda pre- served by some of the officers, I am en- abled to submit a report which covers with a degree of completeness and ac- c,,racv the status of official conditions in this county.
 Probate Judge and Commissioners | "Nearly all the books and records Of this office were saved, but none of the accounts for which warrants upon the treasurer had been drawn. Therefore, I was forced to depend upon the minute book of the commissioners court to ascertain the number and amount of war rants drawn and for what purpose. Cn- fortunately in many instances, the orders of this court for the payment of accounts fail to record for what specific items, and to which account or fund the warrant was chargeabe To illustrate, items like this appear of record, to-wit: Ordered that warrant be drawn in favor of A B. for merchandise furnished the county Fayette county. in addition to It's gen eral tax, levies special tax of 10 cents on the s100 for roads and bridges and special tax for schools. The treasurer in- variably charges these for merchandise' accounts to the general fund, no matter for what use the goods purchased may have gone, thus rendering it impossible for said treasurer to keep separate and | to be informed of the status of the sev- eral funds.
 q have suggested to the chairman of the commissioners court that in passing upon and ordering payment of accounts the said orders stpulate character of claim and from what fund it is to be paid The destruction by fire of original accounts against the county which were on file renders it impossible now to sep arate the claims.
 My examination of the books and ac- counts of the county commissioners and the probate judge embraced period from January, 1907, to June. 1911. In 1907 Thomas E. Goodwin held the office of probate fudge and ex-officio chairman or the board of county commissioners. Tn my examination of taxes on mortgage l find that he undercharged fees to the amount of 15 cents in each of two cases, to-wie 90 cents 20 cents of which amount is due the state and 10 cents the county. With this single exception the late Judge Goodwins books are in perfect condition.
 Tn April, 1908, the said Thomas E. Goodwin died, his clerk. F.. P Goodwin, assuming the office immediately and act ing therein through April and May. In the month of April the office collected mortgage tax for the county to the amount of S1605, for which the official had no receipt and the books of the county treasurer failed to show payment at the time of this examination. l, there fore. charged F. P. Goodwin, former act ing probate judge $16o5, less per cent commission on this item, which said amount he paid into the county treasury as soon as his attention was called to the omission and before the completion of this examination
 .Jn June, 1908, E. P. Goodwin was ap pointed probate judge by the governor and in November, 1910, was elected to the office An examination of his books and records shows that the present judge, E. P. Goodwin. has correctly charged and accounted for all mortgage, corporation, charter and license taxes, and that all funds derived from said assessments and collections have been paid through the proper channels, and he has proper re- ceipts for same except in his settlement of mortgage tax for one month he mad vertently paid s more than was due the state and $1 less than was due the county
 "The record of hunters license in this effice was destroyed by fire.
 At the April term, 1911, of the commis- sioner's court the following accounts were allowed and ordered paid and warrants drawn upon the treasurer for same, the order of the court reading as follows
 s'It is ordered by the court that Felix Howton be allowed $24.20 railroad fare to New Albany, Miss, to look at courthouse and five days service as commissioners and making arrangements for temporary offices Following this order are orders of like tenor and verbage in favor of the following commissioners of this court, Total, $120.
 Finding TO statutory authority for ap- propration of the county's money for such purpose, I charged the amount thus paid back to thestreasurer of the county. The treasurer's receipt to E. P. Goodwin for a return of amount received by him on this account has been shown me since this finding.
 At a special term of said court. April tnF1 hot ha