davidaulloa/AmericanStories huggingface dataset:
McNairy County independent. (Selmer, McNairy County, Tenn.) 1902-1969, 1920-08-27

FOR SALE-By owner, 52l acres
of land, good orchard, pasture,
Broom house, and barn, 35
acres in cultivation; close to
good school and church. Cum
berland Phone 1850.
J. B. Varnel.
876E. Chester St,
Jackson, Tenn.
See the beautiful art Shell
Spex, the best and snappiest n
the market. Chas. Dunaway.
Selmer, Tenn.
McNairy County independent. (Selmer, McNairy County, Tenn.) 1902-1969, 1920-08-27
United States Tire

W. M. Barnes, N. D., Finger
W. E. SEWELL, Leapwood
The Birmingham age-herald., 1920-12-19
THE BIRMINGHAM AGEHERAID SUNDAY, DECEMBER 1e 1920

found statements showing the salaries paid county officers and their employees, where the salaries of such officers, or any of their clerks or employees, are fixed by the board of revenue. These statements show a comparison of the salaries paid with the fees and com missions arising in each of the pro- ducing offices. We wish to direct at tention to the excellent showing made by the judge of probate. where the net earnings were $114,892.72, and the ta= collectors office which has earned a net profit of $7S,S62.06. It should be borne in mind that the statement of the assessors office shows three years salaries and only two years collections. This is due to the fact that the asses sor's fees and commissions are col lected during the year following the year the Assessments are made. The losses shown on the statements of the circuit clerk, circuit clerk Bessemer division and sheriffs offices are due in part, at least, to the fact that a large portion of the earnings of these offices are not collected until long after the work is performed.
 Your attention is especially directed to the explanatory notes on the title sheet and recapitulation of this sec- ton of the Statemen.
The Birmingham age-herald., 1920-12-19
M. V. HENRY,
 COUNTY TREASURER

The books and accounts Of the treas urer were neatly and correctly kept in accordance with the requirements of law. Proper vouchers were on file for all dis bursements except such are listed in this report and charged to him as be- irg illegal and without authority of law. It should be remembered, however. that our exar;iiation did not cover the so- licitors fund nor any of the vouchers in his hands ccming from sources other than the board of revenue.
 The county funds are deposited by the treasurer with the American Trust and Savings bank of Birmingham. the treas urer being secured by an indemnity bond. Evidence submitted to us shows that no consideration in the way of interest or otherwise has been paid the treasurer for the depositing of public funds with said bank, other than the free services of the banks attorney and the payment by the bank of one-haf of the premium on his bond.
 The courty receives no interest on the
 trea surer's bank balances. The average
 baanc= during the past year figuring or a basis of the balance on the first
 of each month, was S55S, 27.55. If this
 balance had been drawing interest at the
The Birmingham age-herald., 1920-12-19
FINANCIAL CONDITION
 OF THE COUNTY

In the proper place in this report will be found statements showing the debt Of the county at the beginning and the end of the period covered by our ex- animation, as well as all obligations of every character issued and sold or paid and retired during this period, except such bond issues as were refunded and did not change the amount of debt. The issues refunded were as follows: Two hundred thousand dollars of court house bonds of 1887 maturing in 1917 were refunded by an issue of like amount of per cent refunding bonds maturing in 20 annual installments of S10.Oo0, beginning in 1918; $20O,oOo of courthouse and jail bonds of 1889 matur- ing in 1919 were refunded by an issue of per cent refunding bonds matur- ing in 1949, which sold at a premium; S19S,000 of the new issue, bringing an amount sufficient to retire the old bonds and $50,000 of 1889 road i'm provement bonds maturing in 1919 and refunded by an issue of like amount Of per cent refunding bonds matur- ing in 1949.
 Il The relation of the debt on August + 1920, to the constitutional limit of indebtedness is as follows:
 Constitutional limit of jn-
 Ndebtedness s5.s71. sS4 eo 3h per cent of $170,62S,14s
The Birmingham age-herald., 1920-12-19
ROAD CONSTRUCTION
 INTO TUSCALOOSA COUNTY

On August G. 1919, the board of reve- nue executed a contract with Pat Wal lace for the construction of a road from oak Grove to Lock IT, in Tusca- loosa county. For many years prior to the legislative session of 1915 the boundary line between Jefferson and Tuscaloosa counties was about quarter of a mile from Lock 17--which was on the Tuscaloosa side of the line, but an act was passed al that time, see local acts of 1915, page 491, changing the county line and moving it, at the point where this road crossed the line, about one mile farther from Lock IT. Construction work on this road was begun at two places. one of which was near the county line and the other on the Oak Grove end. The forces at work near the county line worked to- wards Lock IT, and continued the con struction over the line and into Tus- caloosa county distance of 1885 feet, when the work was stopped by order of the board of revenue. We have no evidence that the board or the county engineer knew the exact location of the county line. The contractor was paid the sum of S7537.91 for the work in Tuscaloosa county, as shown in the statement of work done under this con
 
 sum of s1,79S.36 has been paid by the treasurer the remaining being repre- sented by outstanding interest bearing warrants payable in the future. The amount Illegally paid out by the treas urer on this account has been charged to him and the remainder listed with the illegal items of warrants unpaid. In addition to the amount paid Pat Wallace for work on this road the sum of s1,454.S0 was also illegally paid to A. F. Bearden for culverts built on this road in Tuscaloosa county, making total of $S,992.21 of illegal warrants for work on this road. The amount so paid said A F. Bearden was paid under a verbal contract executed without au- thority of law and wholly void and the entire amount paid to him for work on said road, whether in Jefferson county or not, has been charged to the treasurer with the other items of the same cha
The Birmingham age-herald., 1920-12-19

rate oI per cent the sum of 1,O5751 would have been realized from this source and had the rate been per cent S16,5s6.26 would have beenl added to the treasury. On December we wrote the treasurer letter, a copy of which is set forth elsewhere in this report, asking if She board of revenue should request and direct him to deposit the public money in his hands with bank or banks where it would be amply pro- tected, the county to receive interest on average balances, would. he as a county official the bank or banks giving him an indemnity bond. comply with such re- quest. No reply has been received other than a verbal statement from the treas urer, in which he informed us his at torney was absent from the city; that he would as soon as possible consult him in regard to the matter; that he had been informed such action on his part would be illegal. but that if it was not Illegal he thought he would comply with such a request,
 The books of the treasurer are balanced only on the first day of each month. For this reason it was necessary for us to let our statements of receipts and disburse- ments begin with the first of November 19if, instead Of the exact date the mem bers of the board assumed office.
 CONCLUSION
 We have suggested to the board of rev. enue that a system of bookkeeping in keeping with the magnitude and impo-- tance of the financial affairs of the county should be installed at the earliest possible time, that the minutes of the court should be kept in such a manner as to show definitely and specifically each and every action of the board and that all the claims audited and allowed by the board should be filed and kept in accordance with law.
 The sums found to have been paid without authority of law and charged to the treasurer or the former treasurer,
The Birmingham age-herald., 1920-12-19

GENERAL FUND Premium on bond of assistant
 treasurer ................s 25OOo legislature .....t,.....,... 27497 Travelling expense of health
 officer ................. 1l9.9s counts .,............e..... a12.97 treasurer's bond ,......... 1.275.oo Damages caused by automo
 bile collision ............ s2.Se Automobiles furnished county
The Birmingham age-herald., 1920-12-19

approval of an act of the legislature of 1919 requiring the county to pay the premium the treasurer's bond. Sub sequent to the passage of this act the treasurer presented his claim for the pre- mium paid by him for the year 1919 and same was allowed and a warrant issued therefor. on the sanitary fund, which was paid accordingly. This being clearly an appropriation of special taxes for purposes other than that for which they were levied, same being illegal The pay ment so made, as well as all the pay ments on this account made to him prior to the approval of the act referred to above were charged to the treasurer
The Birmingham age-herald., 1920-12-19
EXPENSE ACCOUNT OF
 COUNTY HEALTH OFFICER

The board allowed and the treasurer paid certain claims of the county health officer for travelling expenses incurred by him attending the meeting of the diff ferent medical associations. There be- ing no authority of law for the allow anceS and payment of such claims, we have charged the amounts so paid to the treasurer
The Birmingham age-herald., 1920-12-19
I9.sO7.l9

officers ................ Ig,5Ud.l9- Appropriation to octavia
 white Home ..... 5,1op.OO Appropriation to Alabama
 Home of Refuge .......-t i4V.VV Annropriat tion to Mercy Home 5OO.Oo APptfRl1msnt" Settlement association sS @ . 2s5.Oo APp504[id'on bospital to ...a.'.'I.. i'1 5,15s.s1 Home ............. sooo9 dustrjaI school .... 50o.00
 (COntinued on Page Fifteen)
The Birmingham age-herald., 1920-12-19
JEFFERSON AUDIT SHOWS
 THOUSANDS PAID OUT IN
 TECHNICALL ILLEGAL WAY
oContinued from Page EighD

should be stated that the materials purchased while similar were not identical.
The Birmingham age-herald., 1920-12-19
CHARITABLE AND ELEL-
 MOSNARY INSTITUTIONS

The board of revenue made monthly appropriations to various charitable and eleemosynary institutions. The attorney general having instructed us that the provision of Section 94 of the constitu- | tion saying the legislature shall have no power to authorize any municipality of | the state to grant public money in aid of any individual, associa ton or corpora | tion, we have charged the amounts SO
 raid out to the county treasurer.
 EXPENSE ACCOUNTS-LOBB 1 The board of revenue had their chief clerk to spend considerable time in Mont gomery during the session of the 1egisla- 1 ture of 1919 lobbying for or against cer-
 tain bills in which they were interested,
 and claims for his expenses incurred in
 connection herewith were audited and allowed by the board and paid by the treasurer. There being no specific au- thority of law for the payment of claims | of this character, we have charged the
 amount paid out this account to the 1 treasurer.
 PREMIUM ON ASSISTANT
 TREASURER'S BOND
 At the session of the legislature of 1919
 an act was passed providing for the pay
 ment by the county of the premium on | the bond of the assistant treasurer. Sub sequently to the approval of this act the assistant treasurer presented a claim | for the refund of the amount paid by him as premium on such bond for the years 1 1917 and 191S Such payments were il- | legal and without authority of law and
 were charged to the treasurer
 PREMIUM ON COUNTY
 | TREASURER'S BOND
 l Before entering upon the duties of his office the treasurer is required by. Sec | tion >210 code of 1907, to give bond in double the estimated amount of the an- nual revenues of the county, to be de- ] termined by the board of revenue. This section provides also that the board of
 revenue shall require additional bond | whenever any special fund is to be re- Eceived by the treasurer. and pay the
 premium therefor" It has been the cus- | tom here for a long time to regard half | of the original bond as covering the spe- 1 cial funds referred to in the above quo | tation and the county has paid the treas urer one-half of the amount paid by him
 as a premium on his original bond. Ac- | cording to the opinion of the attorney general the original covers all of the or dinary revenues of the county, composed l of the general and special taxes and I other ordinary revenues, and the special taxes ordinarily collected as part of the
 annual revenues and covered by such
 original bond cannot be held to be such llegalize the payment by the county of
 the premium or any part of the premium paid by the treasurer such original bond. The foregoing applies only to the period subsequent to the passage and
The Birmingham age-herald., 1920-12-19
PURCHASE AND MAINTE-
 NANCE OF AUTOMOBILES

The attorney general having in- structed us, as provided by law, that there is no authority of law for the purchase of automobiles for the use of county officers not connected with the road work and probably another branch of the county activities not concerned in this connection, we have charged the treasurer with all payments for the purchase of automobiles, together with all sums expended in connection with their maintenance, except such as were paid from. the road fund.
 There being no law authorizing the purchase of automobiles for county of- ficers, all sums paid out as a result of their illegal purchase and use, were paid without authority of law, and we have therefore charged to the treasurer the amount paid on certain claims for damages to other cars occasioned by collisions with the Packard automobile purchased and used by the board of revenue.
 GARAGE
 The board of revenue has established and is operating a garage for the stor- age and repair of the county automo- piles, including those illegally pur- chased for county officers. The sal aries or wages of mechanics and as- sistants employed in this garage were paid from the road fund, notwithstand- ing they were devoting a large portion, if not the greater portion of their time, to work on the automobiles il- legally purchased and paid for from the general fund. This was clearly a misappropriation of the road fund con trary to the provisions of Section 215 of the Constitution requiring special taxes to be used solely for the purpose for which they are levied, and we have therefore charged the treasurer with the amount paid out of the road funds for the salaries or wages of the garage employees.
 ALMSHOUSE
 We are including in this report a statement of the cost of operating the almshouse during the entire period of our audit.
 CONVICT DEPARTMENT The statement of costs of working the cinvicts on the public roads else. where in this report shows all infor- nation relative thereto obtainable by us. Some of the items properly charge able to this account are intermixec with other road work in such a man | ner as to preclude exact figures. The | cost of working the convicts as showr l by this statement is intended to cover such items of expense as were occa. | stoned by the use of convicts-that is such as would permit a comparison with the wages paid free labor. SALARIES OF COUNTY OFFICERS In the back of this report will be
The Birmingham age-herald., 1920-12-19
Excess of limit
.s3.7OO.O72O9

e
 A bond issue of s5,O00, 900 was voted by the people early in 1920. of which only $500, 900 has been issued and sold. Of the remainder s1,000,000 cannot be issued before January 1, 1922. It can easily be seen from the foregoing state. ment that all of these bonds cannot be sold unless there is much greater in crease in the taxable value of property in this county than can reasonably be expected in the near future.
 We have included among the financial statements one showing the estimated receipts and disbursements for the year following the period of our examir1a- tion. This statement shows the ordi- nary expenses and maturing obIiga- tions, including contractural obliga- tions, will exceed the revenues by $421- 959.91. This excess will be cared for in part, by the issuance of interest bearing warrants in payment of road construction work, all of the contract road work since August 1, 1920, having already been financed in this manner.
The Birmingham age-herald., 1920-12-19

and which should be refunded by each of them respectively, are as follows:
 to"M V. Henry ................. .s21s, ,749 4 Illegal disbursements charged
 to c. B. Rogers .,............... 5,950.2s Total disbursements without au-
 authority of law .............$ $225. .ss9.ee Illegal interest bearing war
 rants outstanding and un-
The Birmingham age-herald., 1920-12-19
Ia, illegal disbursements and

Fetal illegal disbursements and
 invalid warrants unpaid ...S354,9 ,9i5.4 A
 The sums so charged the present and former treasurer and the illega, warrants outstanding and unpaid are shown in the following statements each of the items listed being properly itemized elsewhere in this report:
 Statement of amount charged to NJ. X Henry county treasurer.
The Birmingham age-herald., 1920-12-19
taxable property, debts and obligations of all kinds ................. 4,174,S27.91

Excess of limit over debt $1,797, 05699
 It is expected that the value of the taxable property in the county for the current year, of which about s75,000,- 900 is in litigation, will be finally fixed at about s225, 5,O0O 900. If this expecta- tion is realized, the relation of the limit to the present debt will be as follows;
 Constitutional limit on
 s225,oOO,OoO s7,S75, ,ooO oO Debts and obligations of
 kinds ..............,.... 4,174,927. .s1
The Laurens advertiser. (Laurens, S.C.) 1885-1973, 1920-06-30
CHILDREN'S ROW
RESULTS FATALLY
Parents Take Up Dispute Near Sum
ter and Abrnilum Davis, Negro.

Parents Take Up Dispute Near Sum
ter and Abruilum Davis, Negro.
Dies.
Sumter, June Wednesday after
noon about o'clock, the small chill
dren of James Servant and Abraham
Davis, both negroes, who live about
four miles from Sumter on the J. NJ.
Foglc place, got into a fuss over
small matter. The mothers of the
small children took the dispute up,
it is said and when Servant and Da-
Wis came in from the fields they got
into the row.
Servant is said to have gone over
TO Davis house and threatened to kill
him and TO have returned to his home
nearby and loaded his single barreled
shot gun. Servant is said to have shot
at Davis and Davis is alleged to have
had an axe in his hands, telling Ser
want to stop shooting. Davis was shot,
the load hitting him in his hips, body
and face. Davis was within about 30
feet OF his home when he dropped
dead
1t is said that Servant then returned
TO his house and took his wife nnd
children and went into the swamp.
Sheriff Hurst and Deputy Sheriff Ma
kagin were notified OF the tragedy
and we're on the place in few min
utcs. They searched the woods and
swamp until midnight and returned
there early Thursday morning looking
for traces OF The fugitive Servants
wife and three children returned to
their house carly in iht mo"ling I'd
told the officers tha; Servant would
return and give himself up. While he
Las not come in, the officers are in
possession Of information that they
feel will lead to his arrest soon.
Servant Is about 40 years Of age,
his right foot is crippled, his right
hand Is wilhcred, and his upper front
teeth ere missing. Davis loft wife
and two children. Both negroes were
share croppers on the farm of j. NJ.
Fogle, who lives in what is called New
Sumter.
The Laurens advertiser. (Laurens, S.C.) 1885-1973, 1920-06-30
COAL FIGURES SHOW
INCREASE IN PROFIT
Production Statistics Completed by
Federal Trade Commission from
Submitted Reports.

Washington, June 2i.-COal produc-
ton statistics compiled by the federal
trade commission from reports sub
mitted by 1,0Sl operators for the
month Of March, Indicate an increase
in the profit per ton of 13 cents, or
45 per cent.
The margin of profit per ton in
March. the commission declared today,
was ~ cents against 30 in February.
Average cost per ton was reduced 4
per cent. in the intervening month
and the output per working day in
creased per cent. The average num-
Der Of days worked by each miner dur-
ing the month was given as 10 against
II in February.
Production in March by the opera
tors to the commission aggregated
l3,O976f2 tons as compared with 49,
774.955 tons in the preceding month.
and a monthly average OF 14,f07O0O
tons in 1918.
The commissions detailed analysis
of the months report showed an aver
age cost per ton Z. o. b. the mine of
1888 and an average sale price OF
$@.74 approximately. Under the head
Of expenses, labor led with SLIP per
ton. Supplies cost 81 cents ard gen
eral expenses" "a cents per ton. In
1918 the labor item was $l.40, supplies
The Laurens advertiser. (Laurens, S.C.) 1885-1973, 1920-06-30
hGED ATTORNEY DEAD.

Joseph J. Darlington, Native Of South
carnliHn, Snccumbs.
Washington June 2i.- Joseph j..
Darlington, II years Of age, widely
known attorney, died here today. He
was born in Due West, S. c., in 1S49
and graduated from IErskine College,
and later received his degree Of bache-
lor of laws at George Washington uni
vcrsity. Several years afterwards he
received the honorary degree of doctor
of laws from the latter university. For
a time he was an instructor at boys
school at Rome, Ga
The Laurens advertiser. (Laurens, S.C.) 1885-1973, 1920-06-30
WHIsKEY CAUSES DEATH or FOUR
Negro Noonshincrs Near Columbus
Murdered at Sill. Three Whites
Arrested,

Murdered at Sill. Three Whites
Arrested.
Columbus Ga, June 25.-Throc
"llte men had been arrested UP to q
late hour tonight in connection with
the mysterious murder OF four negroes.
whose bodies were found at a moon
shine still four and a half miles from
this city early today. The dead nc
groes were Naff Bryan, Willie Will
liams, Jesse Nelson and Ollie Odom.
The white men under arrest give
the names of Bernard Vardeman. -
Coins and Hubbard.
The bodies Of the negroes lay as ii
they had been shot from ambush The
whole countryside along Hamilton
Road was aroused by the tragedy and
an all-day and all-night hunt has been
in progress.
The negroes had evidently met at
the still to make a run of liquor, as
it has been definitely established it
was their property. The position Of
the bodies indicated they were fired
upon when meeting. One negro was
found some fifty yards from the 9TH
crs with bullet hole in his head and
briars indicated that he had fallen in
these after running from the still.
The officials state that two of tho
white men, Coins and Hubbard, had
visited two homes Of the negroes on
"Wednesday afternoon and searched
their homes for liquor alleged to have
been stolen from their still. They did
not find any, however, and left i,
was stated. Wednesday night the ne
groes left their homes for the purpose
Of making liquor and their absence
from home Thursday led the families
to believe foul play had befallen them.
Sheriff Beard was notified early this
morning and deputies searched for
some time in an effort to find some
trace of the negroes. After hours OF
fruitless searching, they were led to
the still by negro who was afraid
to go there alone.
The bodies Of the negroes were
searched and no pistols were found on
them. There was no weapons found
in the vicinity of the killing and no
signs of a struggle evident, although a
very heavy rain could have washed
such signs away Thursday.
Vardcman stated late tonight that he
would prove his innocence at the pre-
liminary trial, which may be held to
morrow.