Atlanta semi-weekly journal. (Atlanta, Ga.) 1898-1920, 1912-02-02
HUDSON COMES CLEAR
BY AUDITORY REPORT
AS OFFICIALLY MADE
Every Penny in Every Depart
ment Accounted for, Says
r. w. Jemison, in Exhaustive
Report to Committee

The report OF r. W. Jemison. OF Ma
con. upon his audit OF the state depart
ment Of agriculture and all its branches
under the control OF Commissioner OF
Agriculture Hudson, was submitted
Tuesday 10 Chairman I. A Bush. OF the
legislative investigating committee.
II bears out entirely The Journals
prediction OF several days ago that the
commissioner OF agriculture would be
entirely exonerated BY It.
The severest criticism is directed to-
ward the oil inspection department. I'M
der the charge OF Judge S. w. Harris.
Every other criticism is mild All OF
the auditors comments are favorable.
The report would occupy nearly full
page OF The Journal II it were repro
duced in fun. 1t contains several pages
O. tsbulations. showing the detailed fig-
ures which have all been checked by
the auditor and found correct. All bal
ances shown in the banks were verified
BY him in person and certified by the
bank officials Not a penny is unac-
counted for.
The report covers the period from jan
uRry /, 1910, 70 June %, 1871, as the COM
mittee instructed
II goes into the details OF SIX sepa-
rate funds under the supervision OF the
department-the general appropriation
for maintenance OF headquarters at the
capitol. the special appropriation for the
pure food and drug department, the sale
o. pure food stamps, the special appro-
priation for the prevention OF contagious
diseases among cattle. the special appro-
priatlon for the chemical department.
and the sale OF tags for fertilizers and
cotton seed meal. and the tax on their
bulk sale.
The auditor follows this preliminary
viii full statement OF the finances OF
the several funds. showing every cent
accounted fer in each.
Remarking upon the fertilizer tax
and tax fund. he says:
NO EXPENSE MONEY ADVANCED
Auditing this fund involved the
handling OF 1,s0O to 2,000 monthly re-
ports Of inspectors. which. together
with the accompanying vouchers Tor
the expenses incurred in the prosecu-
ton Of this work. aggregating some
thing Ike $500 TO $1,000 it was to be
handled for the Is months. No ex-
psnse money is advanced to these in
spectors. Each one is required TO ad-
vance all the money for his expenses.
which includes railroad fare, express
charges on supplies sent him from the
office. preparing express charges on
samples sent to the office. hotel bills.
livery and other items OF legitimate
expense incurred BY him in the perfor-
nance Of his duties
These monthly reports consist OF an
account against the department for the
expenses as referred 10. showing the
amount incurred each day and indicat7
ing the territory operated In and thu
work done each day. note that IN
a good many instances the inspector
10 paid only for the day actually at
work. and that his report must show
the number OF days. Besides the vouch-
srs accompanying this report must be
sworn 70 by the inspector before IL is
paid by the department
"A few OF the original reports with
the vouchers attached taken at random
from the office files are submitted
herewith to more fully illustrate this
feature.
In the funds previously noted there
were absolutely no discrepancies in the
books either as TO receipts or disburse-
Inents. thorough accuracy existing
throughout In this account there were
some inaccuracies, which are set out
in detail below so that they viii speak
for themselves:
His compilation of the overpaid figures
shows this
Total amount overpaid. s.
Deduct since paid Davis Tod. T.1o
Balance amount overpaid ...-.--. SO
similar compilation OF the amounts
underpaid shows this:
Total underpaid..-. ..-- 49,. .-.....-.-S l4se
Net difference underpaid.........--... sSs
Then he goes on TO say:
In this connection IL may be further
stated that fertilizer inspectors are fire.
auentIy used in the food and drug de-
partment while they remain on the pay
roll Of the fertilizer department. This is
done under Section is OF the act Of 1906
specifically authorizing this use OF the
fertilizer inspectors