The Birmingham age-herald., 1920-12-19
FILED WITH CIRCUIT COURT


 county at any time.
 FILED WITH CIRCUIT COURT
 Simultaneously with the release of the rorort for publication, Governor Kilbv announced that the examiners had filed copy with the circuit court of Jeffer- son county for such action as it may see IT to take The law requires every grand Jury to make an investigation of any charges contained in any report of the state examiners and Governor Kilby said thls was matter which would be left for the present with officials of the county and the nquisitorlal body.
 Included in the list of interest bearing warrants issued illegally were those to- totaling S,7S9 55 for the construction of a portion of the road leading to Lock II m Tuscaloosa county. The examiners also charged as illegal all warrants is- sue for road work wherein the work was not given to the lowest bidder as re- quired by law. The total warrants reg stered as illegal in this respect wers Sio5,o54'4. These warrants. having been issued Illegally, cannot be paid by ths county treasury and the holders will be deprived of their funds unless some ad- lustnent can be made and this adjust ment cannot come without authority os the legislature. There is some doubt that even the legislature has~ authority to validate the warrants
 ILLEGAL AUTO EXPENSE Automobiles purchased by the county for the use Of county officers not con- nected with road work were also listed as an illegal expense and Treasurer Henry vas charged with q total of Sl9 10 for l this account alone. In addition, all costs 1 et maintaining an automobile repair shop 1 and paying salaries Of employees of tho shop were charged back as an irregular 1 expense not permitted by law Large appropriations made to the various elem osynary institutions were also listed as illegal and charged to the county treas urer.
 In view of the fact that the treasurer alone is responsible for the proper dis pursement Of county funds, all irregular disbursements were charged to him The examiners explained that the treasurer ! holds properly approved certificates from the board of revenue for the disburse- ments. but he did not satisfy himself of the legality of the claims before pay ment
 Another item charged back to the treasurer was for the expenses of tha chief clerk Of the board of revenue while attending the session of the legislaturs of 1919. Referring to this charge report said; "The board of revenue had their chief clerk to spend considerable time in Montsomery during the session or the legislature of 1919 lobbying for and against certain bills in which they were interested, and claims for his ex- penses incurred in conhection therewiti were audited and allowed by the board and paid by the treasurer There being no specific authority of law for the pay- ment of claims of this character wa have charged the amount paid out on this account to the treasurer
 ACCOUNTS NOT AUDITED
 Minutes of the board of revenue have not been kept in compliance with law and contracts have not always been let under competitive bids, according to ths report. Although the county has an au- ditor who is required to audit all claims this work has never been done in Jeff ferson county, the examiners continued
 Jefferson countys total indebtedness on August 1 was s,l74.927.9l. or s1.7a7. .056a3 less than the constitutional limitation Figuring that the total value of tax able property in Jefferson county this year will be fixed at S225 .0000o0. the eN- aminers reported the relation of the debt to the constitution limitation of indebt- edneSs would he as follows: Consttu< tiona limit on s2e5 100000 s7, ,s75. GOO: debis and obligations of all kinds s4t74.921.at: excess of limit over indebtedness, $37O0.- O79t9. This is important because it means Jeffersou county will be unable to issue all of the s5O00O0 bond issue for publs roads voted in February. Up to this time only s600ooO of the bonds have been sold
 Tn an oral statement made with the
 submission of the report, the exam
 iners stated that the Illegal road war
 rants mentioned and charged as H.
 legal are not the per cent road war
 rants of Jefferson county, issued
 after August 1, 1920. Tn other words
 the per cent warrants recently is
 sued are still valid and binding obli-
 gations of the county. This eXplana-
 ton was made so holders of thoSe
 warrants may understand that their
 securities are good.
 Tho report of the examiners contains i5Z typewriter pages. Separate tables and compilations are made of the Va rious subdivisions of the general fund sof Jefferson county and the explanation was made that the examination did not Include the solicitors fund and fine and forfeiture fund
 Governor kilby announced that the full report including the compilations, will be kept on file in the executive depart- ment and may be examined by any per- son interested He pronounced it fiHs piece of work and one which reflected credit upon the examiners who made ths investigations and examinations and pre- pared the report. Those who took part in the examinations are c. C.. Brooks, G. q. Dean. J. A. Hankins P. B, JaF- man. Jr., and !. II. Chapman TEXT OF REPORT The renort pot including the vario9g