The Birmingham age-herald., 1920-12-19

Sltateu an lnCFeulDie aulount or laDor examining the vouchers or claims on file and making statements for such claims, whereas had proper accounts been kept same could have been verified and statements made therefrom with much less time and labor In fact, this examination alone will probably cost Jeff ferson county enough to have paid the salary of bookkeeper for two years.
 BOARD OF REVENUE MINUTES
 The minutes of the board have been kept in a careless and indifferent man Ter and are in many instances vague and indefinite. For instance, the minute en- tries relative to two of the annual awards of contracts for gasoline and oil white stating the lowest bids were accepted, do not state the amount of the bid Of even the successful bidder. As a consequence it could not be determined whether or not the gasoline and oil was furnished at the rate named in the bid
 There was no orders on the minutes allowing the claims passed upon and or dered paid by the board of revenue after March 1, 1917. After that date the claims allowed were entered in a book which was intended to be a combination docket of claims and supplement to the min ute book, upon each page of which was HI tTteT dS 1OllOWS- OTQeTeO DY the beard of revenue of Jefferson county that the following itemized filed and re- corded claims, which have been duly proved and examined, be and the same are hereby authorized and allowed. ---- President of the board of revenue" This method of handling the claims allowed, which was adopted on the suggestion of J. H. Craig, examiner of public accounts, and which was a nj f-r of hn trcfar of hNf, inc in stalled by him< as explained under the subject of books and accounting, Is not in strict compliance with the law and all payments by the treasurer or war rants drawn in settlement of such claims are technically illegal for the reason that there are no orders on the minutes showing the allowance of such claims by the board. In justice to the board or revenue, we deem it proper to say they believed that in following the method suggested by Mir. Craig they were act ing within the law and that their action would rot be questioned. It was unques- tionably intended by the board to improve the records of the office by showing on this book at least a limited ciassifica- toIi of the accounts ordered paid by the board and by the same entries comply with the law requiring docket of claims and minute entries of all claims allowed and ordered paid For the work of planning and installing the book re- ferred to and corresponding book in- tended to be used by the treasurer, the said ]. H. Craig presented bills to the board Of revenue in his own name and the same were allowed and paid to him personally, for a total of $312.S. Mir. Craig was at that time holding the of flee and drawing the salary of an ex- aminer of public accounts under the laws of the state of Alabama, his time be- tonged to the state and he was required by law to make out his bill in the name of and payable to the state against Jeff ferson county for the time devoted by him to auditing the books of the county officers. The presentation of such a claim by MT. Craig, even though the work was done out of regular office hours. as claimed by him, was improper on his part. and the allowance of the same by the board of revenue and the payment by the treasurer was without authority of law and illegal. We have.