The Birmingham age-herald., 1911-10-11

collected from the county are correct. Respectfully submitted.
 "W., T.. WILKINSON, "J IT. GORMAN
 "Exabiners of Public Accounts.
 worn to before me this 7th day of 1 October. 1911.
 l (Signed) "P. WILLIAMS, JR.
 Probate Judge, Mobile, Ala" | Honorable Frank Cahalan, Judge of the
 Criminal Court of Jefferson County, | Alabama.
 Dear Sir: In obedience to instructions received from the governors office, we have examined the books, accounts and vouchers of Hons. J. P. Stiles, probate judge. s. E. Greene, ex-probate judge w. K. McAdory, sheriff. E. L. Higdon, ex-sheriff, and the Board of Revenue of Jefferson county Alabama. and respect fully submit the following report:
 Probate Judge l I've examined the books, accounts and vouchers of Hon. J. r. Stiles, probate judge, from January 16, 1911, to June 30, 1911. His books are correctly kept. He l paid into the county treasury all moneys collected for the county. The fees, all lowances and compensation collected from the county are correct.
 From January 1, 1910, to June 3o 1911 PAS corporations were organized, or in creased their capital stock, in Jefferson l county, making a total aggregate capi- l tai stock of $20,050,200
 | From January 1. 1911, to June 30 1911 12S corporations paid franchise tax in Jeff 1 ferson county, under the old revenue law. and which owe the county balance of s106S. 39, under the revenue law of 1911. During the same period 6l corpora at,iz Ipl, how aat the franchise tax, and which owe the county $2S2 .52.
 "One corporation has become subject to the franchise tax and five have in creased their capital stock and owe the county s326.47.
 This makes a total of s17723S fran chise tax due the county. by corpora tions.
 "A statement of the amount due was furnished the tax commissioners office for collection. 70.
 EX-PrObate Judge
 We examined the books accounts and vouchers of Hon. s. E. Greene, eX-pro- bate judge, from January 1, 1910, to Jam uary 16 1911.
 His books are correctly kept. He paid | into the county treasury all moneys co., | leeted for the county.
 "The fees, allowances and compensa- ton collected from the county were cor rect.
 Sheriff
 "We examined the books, accounts and vouchers of Hon, w. K. McAdory. sheriff, from January 17, 1911, to July 31. 1911.
 fHis books are correctly kept. The fees allowances and compensation collected from the county are correct. r,a 4
 Ex-Sheriff it 7. '"
 .1Kro tho hooIfc accounts and vouchers-of Hon. F.. l.. Higdon, eX- sheriff, from August 1. 1907, to January 16, 1911.
 His books were correctly kept. The fees, allowances and compensation col lected from the county were correct eN- cept as follows: Under a local law ap- proved February 15, 1897, and amended February s, 1899. the Board of Revenue | of Jefferson county was authorized to allow the sheriff q sum not exceeding $500 per annum for eX officio services.
 "On August 9, 1907. the legislature passed an act repeating all local, spe- | cial and general laws, relative to eX officio services and provided that sher- l iffs whose net income exceeded $500 1 should not receive any eX officio all l lowance.
 "Section 6S of the constitution pro ;, rides that the compensation of any | official shall not be increased or diminished during his term of office, but excepts eX officio allowances from the operation of this section of the con- | stitution. From the best information obtainable, the sheriffs fees in Jeffer- son county have exceeded S7500 -et Ter annum for a number of years -' | From August 9. 1907. the date of, the repeal of the local act, Colonel Higdon collected from Jefferson county for ex officio services the sum of Sl7oS.
 AS to the legality of these allow ances the attorney general rendered the following opinion:
 Montgomery, September 19, 1911. Hon. J. T. German, Examiner of Pub lie accounts, Capitol.
 | "'Dear Sir--Your two letters of the 14th and 18th inst. calling my atten- tion to the local act of Jefferson county in reference to the eX officio fees of sheriffs, and asking further advice in reference to eX offcio compensation of the sheriff of that county. received | An investigation of the local laws shows that the act approved February 10, 1897, providing for compensation for ex officio services of the sheriffs of Mobile, Jefferson and Montgomery counties, was amended by an act ap- proved February S, 1899, and by this act the courts of county commissioners were authorized to allow them not ex- ceedng $500 per annum for eX officio services. The legislature on August 9, 1907, passed an act amending section l1377 of the civil code of 1896, which vas then in force providing that sher- ifs whose annual income exceeds $500, should not have any ex officio allowance. Section 2 of the act of Au- gust g. 907, provides that all laws local special or general, in conflict with the provisions of the act are repealed This clearly operated a repeal of the local act for Mobile, Jefferson and Montgomery counties, above referred ;o Section 6S of t..e constitution pro | vides that neither the legislature noi any county or municipal authority shall have power to grant to any officer, any extra, fee, compensation or allowance after a service has been rendered noi to increase or decrease the compensa- | ton of such officer during their term but provides that the provisions of this section shall not apply to-. allowances 1 made by commissioners courts or boards of revenue to county officers for ex officio services, thus evidencing an intent on the part of the framers of the constitution to leave the legislature the utmost latitude in dealing with the | subject of ex officio services.
 tThe act of August 9, 1907. having repealed the local law for Jefferson county, the Board of Revenue of Jeff ferson county was, without authority to allow the sheriff of that county. provided his office paid him more than