The Marietta journal and courier. (Marietta, Ga.) 1909-1918, 1913-12-05
GEoRGIA-cobb County.

Il.
Judge of the Superior Court Of
Cobb County:
We, the Grand jury, selected
chosen and sworn for the County Of
Cobb. for the November term, 1914
of Cobb Superior Court, beg leave
to make these. our general present
ments:
Flrst-All the county officers of
Cobb county have filed their reports
according to law, with the Grand
Jury. These reports hays been ap
proved and are made a part OF orr
presentments.
Second-Through our commit "a
we have examined the books of the
Tax Collector, and beg to submit the
following report: The examination
of the Tax Collectors books by the
committee appointed for that pur
pose was not as extensive as desired.
The books, however, for neatness and
accuracy were found creditable to
the occupant of that very RESPONSE
BILE office. The special taxes are prop
erly entered and accounted for on
the cash book We find that 27S
taxpayers made their returns after
the tax digest had been closed. and
others are coming in daily, but these.
returns appear on a supplementary
book, kept by the Tax Collector.
marked mot on the Digest" We
note that the Tax Receiver has been
diligent since his books closed in get
ting these delinquents to make their
returns, thus very perceptibly swell
ing the total amount over that of last
yea on which he receives no com
pensa ion. The returns on tax book
marked mot on Digest carries no
record of acreage, lot numbers, dis
tTicts and sections, as the law re-
quires, neither personal property, but
simply gives ones total tax liability,
in the form of receipt, thus losing
to the tax officers Information for flu
ture use SO indispensable to accurate
tracing of property and the collec-
ton of taxes thereon Some means
should be adopted to induce property
owners to make returns before the
Tax Receiver closes his books, even
if the required penalty of double tax
81 10 ho Il
pOrtant that the tax digest left N
the Ordinary's Office should prove a
reliale and complete record of all tax
payers and land lot numbers for pub
lie inspection.
Third-We find the Tax Receivers
books correctly and neatly kept, in
business-like way, and we are glad
to say that, with a few exceptions,
the increase as shown by the digest
is an evidence that the real estate
of Cobb county has been returned at
a reasonable and fair valuation We
also find the total increase to be
$275,S45.00 on all property, which
speaks volumes of praises in favor OF
the Tax Receiver, Mr.. George s.
Owen, and shows a faithful dis
charge of his duty, and that $176,-
$500 has been found and entere
on mot on Digest" book by him
since the digest was closed. The
average per acre for the farm lands
we find about $14.f2 per acre.
Fourth-We haove examined the
books in the Office of the Sheriff,
and find the same to be kept in
nice, systematic and correct manner.
We wish to commend the Sheriff and
his Deputy in the very highest terms
for their efficiency.
Fourth-We have examined the
fee and books of the Clerk of the
Superior Court, and find them neatly
and correctly kept, and We COM
mend Mr.. McCleskey and Mr., Carrie
for their neat and correct manner
in conducting the Clerks office.
Sixth-The attention of this body
has been called to the fact that many
volumes of the Supreme Court reports
and reports of the Georgia State
Court of Appeals are missing from
the files in the Clerks office. Upon
investigation we are informed by
the present Clerk that ali of the vol
umes issued by the State during the
term of Office of ]. NJ Austin, eN-
Clerk, and Virgil McCleskey, the
present Clerk, are now on file, and
that the missing volumes are the
older numbers, which were issued
years ago. In as much as there has
been no inventory filed by the former
Clerks. it is impossible to determine
in whose administration these vol
umes have disappeared. We, there
fore, recommend that the present
Clerk make a diligent search for
these missing volumes, and have as