The Birmingham age-herald., 1912-02-24
Fails to Bear Out the Con- tentiOns of Recent
 Grand Jury
FOLLOWS THE SYSTEM
 PROVIDED BY LAW
Examiner Says if Any Fault Is to Be Found It Should Be With the Legislature Which
 Enacted the Law

State Examiner Frank V. Evans yes inaI court of Jefferson county his re- port on the examination of the books of the Jefferson county board of revenue. Mr. Evans does not sustain the findings of the recent grand jury which severely criticised the board of revenue for it's system of bookkeeping. MT. Evans finds all vouchers properly indexed and ac- counted for and takes occasion to say that if there is fault to be found it should be found with the legislative act which created the system in use, as the board of revenue is complying with the law in every particular The report is as follows:
 "TJ the Honorable Judges of the Criminal Court of Jefferson County, Alabama: Under instructions from the governor am ordered to make report upon the sys- tenn of bookkeeping and accounting of the board of revenue of Jefferson county. as per charges preferred by the last grand jury as to the method of the bookkeeping system exercised by said board.
 Under the law establishing the office of board of examiners of the state, 1t is specifically designated that said exam iners shall not dictate to officials any method of bookkeeping or accounting, but merely to suggest. The law establishing the board of revenue of Jefferson county. and for the abolishment of the court of county commissioners of said county, specifically designated that said board shall exercise the function of a board of county commissioners. The duties thereof are well defined in the code of Alabama; said code makes the board of revenue a board or court of record, and the spirit of the law. does not seem to indicate in any way how they shall keep their books, except that they shall record every transaction made by them. q find that the board of revenue keeps a minute book of every transactions; that it indexes it's proceedings; that ti requires an itemiZed and sworn statement of every account presented that it requires parties presenting claims to receipt not only on the account but on the warrant stubs for every warrant received in payment of services rendered
 Blank System Used
 This law the board of revenue of Jeff ferson county has strictly observed, I find that they use the following blank system of accounting against said board:
 "Office of Board of Revenue,
 Jefferson County, Alabama. Case %o. -.
 Docket No. -.
 Month.
 Auditors No. -
 Tn account with -.
 .ro itemized bill attached -.
 "Approved
 s.....'...............,
 County Road Supervisor.
 Allowed and warrant ordered by board of Revenue. ........................,
 President Board of Revenue. "fhe State of Alabama, Jefferson County. beloFe me, ........t......., notary pup Ii in and for said county, in said state, personally appeared ................, who upon oath says that the above account for S- is a just correct and proper charge against said county. and no part thereof has ever been paid
 sworn to and subscribed, before me this - day of --, 19-.
 ..................,.,
 Notary Public. Received warrant No = in full pay ment of above amount this = day of -, l9-. .......................... "Distribution of claims:
 "Chg. 10c fund district No. -. "ghg. s3 fund district No. -. "@''~ bridge fund district No. -