The Birmingham age-herald., 1912-02-24

day:
 Tom Ennis of Dadeville to Miss Amelia Jenkins.
 John B. Castle of Kansas City.to Mrs Iva Herne.
 
 many persons as they deem fit as over- seers and may work and maintain such dirt roads or any part thereof by em- ploying labor.
 "'Section 10. The said board of revenue may in it's discretion for convenience di- vide said county into road districts, mak- ing as many districts it deems fit; and may change such districts or make new districts as it sees fit, or it may have no road district if it sees fit, and may employ such person or persons to oversee tha working of such road or roads as 1t may deem proper or necessary. And said board of revenue may purchase such live stock tools machinery, implements, wag- ons and material as may be necessary Tn tho working and maintenance and build ing of the roads and bridges in said coun- tv. and may make such provision for the care of all live stock belonging to the county used in the working of the roads as 1t deems fit. And said board or rev enue may from time to time sell any property purchased or used in and about the working of said public roads. And said DOArd or revenue Slldn nave iiit iS iii to employ such hands as may be required or deemed necessary in the working. main taining and building of the roads and bridges of said county. The cost of all purchases of live stock. machinery and implements to be used in the working of the public roads of said county shall be paid for out of the road funds of said county: that is, out of the s3 fund. and out of the road fund.- raised by taxation in such proportion as the board of revenue may deem best
 Law Strictly Observed
 "I find that the board strictly observes this law.
 Under an act to provide for the crea- ton of the office of auditor of Jefferson county and to define the powers and duties thereof, approved January 9. 1899. it is practically provided that said aud itor shall act as bookkeeper for the conn- tv Under section of said act, that he shall with the approval of the state auditor, and in accordance with the exist ing laws, prescribe the forms to be used by all county officers. collect and keep the accounts of all and make returns to the county board of revenue.
 ''rhe auditor is clothed with power to prescribe whether or not the board Of revenue should keep ledgers, cash books etc It must be remembered that the  elves no money. but does draw upon the treasurer for such funds said board in it's judgment may deem necessary Tor conduct of the business of the county
 "The minutes of the board of reVenue show that this has been done in every in- stance.
 Not Within Their Province
 "It would be superhuous for the board of revenue, as for any other court of record. to undertake a system of com mercia bookkeeping. It is not within their province.
 Under the law governing the office of county treasurer system of bookkeeping and form is prescribed by the code as to how this should be done, and it ap- pears that it is the treasurers duty to be able to state how moneys have been expended by the board of revenue.
 '"rhe grand jury charges that the board of revenue during the year 1911 expended over ss00.O00 of the public's money and mar no ledger. no regular accounts were kept by said board of revenue of money ex- pended.
 "A call upon the board Of revenue elcits the fact that the minutes Of said board of revenue (which is court of record) shows every voucher issued and for what purpose. If the methods adopted by the board of revenue be primitive and crude, it appears to be neglect of the legislative authority rather than of the board of rev enue that said custom prevails.
 ''I find nothing 10 indicate that said board has in any wise neglected or violat ed any part of the law in the premises.
 "The law seems to indicate that the aud tor and the treasurer are the financial bookkeepers of the board of revenue of Jefferson county. Respectfully submitted, FRANK V. EVANS. State Examiner