The Birmingham age-herald., 1911-10-11
EXAMINERS FIND OFFICIALS OWING MONEY ID COUNTY Nearly 5000 is Due, But Books Are in Good
 Shape PAYMENTS MADE NOT ACCORDING TO LAW Boards of Revenue and Former Sher- if Were Allowed Money for
 Which There Was No
 Provision


 Provision
 The report of the examiners oi poohs and accounts, who were oecupieo ioi several weeks of August ana Sepeeiiiosi in going over the books Of the Nari u' officials of Jefferson county, was receiN- ed yesterday by Judge Frank Cahalaa' senior judge of the criminal court me report shows that while nearlN SsooV ls due Jefferson county, the books or the ei- ficials examined were kept properly anu were in good shape.
 The exact amount due the county ls sssl7. .53, according to the report or 'his amount s1772.3S is due from corporations s, in number. which have been organized since January l, 1911; sl966 from ex-Sherltt E I. uisdon. ex-officio fees allowed from August 9, 1907, to January l6, l9ll' sS93O 65 from the former board or reVe- nue for increase of salaries reeeVea py them while they were in ofiice' ana SPAS 50 from the present board Of revenue for the same reason.
 It is explained in the report that uh- der a local law passed February b, Ssf' and amended February 8, 1899, the board of revenue of the county of Jefferson was authorized to allow the sheriiI sum not exceeding $500 per anum TOT eN- officio services On August 3, lsot tue legislature passed an act repeating all lo- cal, general and special laws relative 10 ex officio allowances, and proVlding ae tnae sheriffs whose net incomes exceeds $tooV should not receive any ex-officio allow ance. Sheriff Higdon's ex-officio allow ance was continued after the act or Au- gust g, 1907 was passed, and by an opiii7 ion of the attorney general rendered sep tember 19, 1911, the payments after 'ha. date were held illegal and returnable 10 the county with interest.
 Amounts Due
 The amounts due from the present board of revenue and the former one .e- suit from a provision of the state consti- tuition that "the salary, fees or compensa- tion of any officer holding any civil of- flee of profit under this state, or any county or municipality thereof, snail not be increased or diminished during the term for which they have been elected or appointed" The salary of members of boards of revenue was increased All gust 15, 1907, from $SS.S3 per month to Slzo' and the members of the former board drew this increased compensation from August 15 1907 to November 10, 1908. The increase was s4166 per month Tor eaea member of the board, so that the totdi increase drawn by each member was s62613 The present board has drawn the same amount of increase per member pue for a shorter time, the total amount drawn by each member being S2io.l5' The ia st increase of salary was by act or me legislature of March 1, 19ll
 The report of the examiners also shows that the total taxable valuation of prop erty in Jefferson county was in 1910 Sio"- 94S. .54S little more than one-fifth Of that of the entire state, while this counsy maid into the treasury of the state about one-seventh of it's total receipts, no. counting more than si91.o0o paid into the state treasury for the hire of state con victs.
 Text of Report
 The full text of the examiners report is as follows:
 Mobile. Ala, october I, 1911. "Hon. Frank Cahalan, Judge Grim inal Court, Jefferson County, Alabama. Dear Sir: In obedience to instruc- tions received from the Hon. Emmet O'Neal. governor of Alabama, we have examined the books. accounts ana vouchers of the Hon. F. A. Hewitt, tax assessor, and the Hon. George B. Tar rant. tax collector of Jefferson county, for the years 1909 and 1910, and re- spectfully submit the following report;
 Tax Assessor
 "The books of the Hon. F. A. Hewitt. tax assessor for said years were 1ound to be correctly and neatly kept. The fees. allowances and compensation col lected from the county are correct.
 "In 1910 the total taxable valuation of property in Alabama was $50S,56S.- SIG and of Jefferson county 1t was s1O794S,543, little over one Of the entire state.
 Tn 1910 the total receipts Of the state were s5,36S,144.24. of which Jef- ferson county paid S711.062 30. In ad dition contractors in Jefferson county maid into the state treasury $491, 621 96 for convict hire of state con- victs.
 .In 1910 S92059 acres of land were given in Jefferson county for taxa ton for s1S,1S4.046, an average valua- tion of about $20 per acre. This is q fair valuation of agricultural lands in Jefferson county. but it is impossible to estimate the value of the large body of mineral lands
 "City lots and improvements were given in in 1910 in Jefferson for s52, 459,O5O. and personal property for $a7,- O11,263.
 "In 1910 Jefferson county paid into the state treasury the following amounts:
 Taxes ............ .Sioo, ,Zi3 3l Licenses ................... 51,942 .51 Mortgage tax ............. 22,4S3 0b Miscellaneous receipts. .... 15,S79 50
 s795.57s. 3S "In Jefferson county received from the state the following amounts: Schools ................. s1S6,71 @ Industrial school for boys. 19,7o0 % Pensions 49,53l. 40 Feeding prisoners .......... 22,S77 SC Miscellaneous ............... S2,955 %
 $361 ,574 32 Excess of receipts over payments s434.OO4 .O6, exclusive of convict hire. Tn 1911 the assessed valuation of lands and improvements Is $12,549, 909. .'In 1911 the assessed valuation of city lots and improvements is $60,793,- BPS.
 Tn 1911 the assessed valuation of personal property is $40.310,033.
 Total, s113,65S,270, an increase of $5.704,717 over 1910.
 'The total state taxes for 1911 will