The Birmingham age-herald., 1914-09-20
EXAMINATION SHOWS .R0GERS' BOOKS TOBE
 IN FINE CONDITION
Models of Accuracy" Says Examiner FOster-Duties of the County Treasurer
 Are MultitudinOus

Declaring that the books and accounts of c. B. Rogers. treasurer of Jefferson county, are models of accuracy; that he has correctly charged himself with all monies coming into his hands; that he holds vouchers for every item disbursed by him, and that he is an officer of un- usual caution and business ability, ". R. Foster, examiner of public accounts, made report to the governor of his ex- animation of the books, vouchers and accounts of the county treasurer.
 The report shows that the total re- ceipts of the office from January 20, 1913, to July 3l, 1914. were s1, ,9s9. .225.0S and the disbursements s1, ,429, ,7s9.1O. The report fol- lows:
 Fosters Report
 "In obedience to the executive orders I have thoroughly examined the books, vouchers and accounts of Hon. c. B. Rog- CTS. treasurer of Jefferson county. Ala bama. from January 20, 1913, date last ex- amned, to July 31, 1914
 "He has correctly charged himself with all monies coming into his hands as coun- ty treasurer, and holds vouchers for each and every item disbursed by him, from the date on which he took charge of the office, having a balance due the several funds of the county as shown by the statement below:
 General Fund-TotaI receipts, $961. 1888 .s5 disbursements, $674, ,917.16.
 Ten-Cert Road Fund-Total receipts ss15,O09.4l disbursements. s30s, ,5s6. .60
 Three-Dollar Road Fund-Total receipts, e5657S .0S; disbursements, $43, 405 .S1.
 Bridge Fund-Total receipts, s1176.51 disbursements, 1928 .SS.
 Bridge and Public Building-Total re- ceipts, $l99,749; disbursements, $l25, ,69S .9S. Sanitary Sewer Fund-Total receipts, 171,1S2.27; disbursements. $7S,141.46.
 Solicitors Fund-Total receipts, S25,- O3S. fl; disbursements, $21, ,0S1.s 80.
 Special Road Fund-Total receipts, s35, O66.5s: disbursements. s33. .906 9S.
 Redemption Fund-Total receipts. CHA. 70; disbursements, S5S02 31.
 Overplus F'und-Total receipts $4995 or disbursements. s176.s3.
 Fine and Forfeiture Fund-Total re- ceipts. $40, 770.73: disbursements, s3l,526. .57. State Aid Fund-Total receipts, $l4, ,452. 75 disbursements. $S969. AT.
 Hillman Hospital Fund-Total receipts, Sl0o,413.1o; disbursements. slo0, ,1S2 .o3.
 Special Witness Fund-Total receipts $1257.57; disbursements. N165 22.
 Total receipts. sl.s39, ,2250s; total dis bursements, S1429 zsa 10.
 The books and ,unts of MT. Rogers are models of accgn 4cy, and he is an of iicer of unusual caution and business abil- ity.
 "All of the above is certified and very respectfully submitted
 IVY. R. FOSTER,
 Examiner of Public Accounts" Relative to the duties of the treasurer uf Jefferson county it is interesting to know that Ire is required to make the heaviest bond of any official of the state; namely $400.0O0; the next heaviest bonded officer is the state treasurer, whose bond is fixed at $250.000 per year
 The treasurer is liable under his bond for every dollar paid out against all funds in his hands. He is required to keep IA separate accounts, for which he Is liable, consisting of one general fund and 13 special funds created by law. The con- stitution provides that all monies shall be spent for the purpose for which the tax levy is made, and if by oversight or ignorance a warrant is not properly drawn. or when properly drawn is for illegal purposes, the treasurer is liable to the county for the money involved even though the mistake or fault is with another
 He is required to check every witness certificate as to rate per day and mileage allowed and if the certificate is incor- rectly drawn and is paid the blame falls on the treasurer.
 Something of Treasurer's Duties The county treasurer handles and re- cords about 65,000 warrants per year. in- volving the keeping of IA sets of books, which must all balance with the expendi- lures of the year which amount to about $1,30O,0O0. It is also the duty of the treas
 (Continued on Page seven.)