The Birmingham age-herald., 1924-06-28
BIRMINGHAM MAN LOSES LICENSES
 AS ACCOUNTANT
Iehman's Certificate Re-
 voked After Long sss Fight In Court
'(state Capital Bursaa) :,

.Sa. tSbaSo CapiCaI BuroauD
 MONTGOMERY, Ala, June 27.-- The Alabama state board of public ac- -cotlntancy has revoked the certificate of J. H. Lehman of Birmingham as a certified public accountant, on the grounds of unprofessional conduct, it was announced today. The order of the board was made after a prolonged legal battle, beginning more than two years ago, Lehman having carried the case to the supreme court of the United States contesting the power of the board of aecountancy to hear the charges. The supreme court, in it's decision, upheld the authority vested in the board of ac- fcountancy by the legislature.
 Charges were filed against Lehman with the board in November, 1921, by ]. F. Kahtner, formerly of Birming- ham, now of Chicago, Lehman being charged with unprofessional conduct in connection with the affairs of the Tray lor Optical company of Birmingham. Charges were brought under provision of Section z of the act of 1919 creat. ing the board of accountancy, the sec. tion giving the board the power to re- woke certificates of certified public ac- seountants for unprofessional conduct, br for other sufficient cause. Date of hearing was set for a date in January, 1922, and continuance granted to January %. 1922.
 Injunction Granted
 On the afternoon before the date set for the hearing, members of the board of accountancy were served with an injunction from Montgomery circuit court, restraining them from hearing The case. In taking the case to court, Lehman contended that the act creat- ing the board was unconstitutional, and further that the board had not de fined what constituted "unprofessional Conduct and had not prescribed a form of procedure for cases heard by 1t. After a hearing in Montgomery circuit court, Judge Walter B. Jones issued a decree dissolving the temporary injunc- tion- in the. case. Lehman appealed to the supreme court of Alabama, which affirmed the lower courts decision, and later overruled an application for re- hearing. Lehman then took out writ of error to the supreme court of the United States and the case went before the highest tribunal in the land. Z
 The supreme court, speaking through Justice McKenna, affirmed the de- cision of the Alabama supreme court, December 10, 1923. Referring to the contention of Lehman as to the absence of rules governing the procedure be- fore the board, the supreme court stated that it could not assume "that the board will be impelled to action by othae than sense of duty, or render judgment except upon convincing evil dence introduced in regular way, with opportunity of rebuttal. We cer- tainly cannot restrain the board upon the possibility of contrary action. Of- ficial bodies would be of no use as in- Btruments of government if they could be prevented from action by the SUD- position of wrongful action"
 The supreme court pointed out also that the state,, through the board, hay. ing the power. to issue the certificate, also had the, power to take it away. He knew the condition of its issue, knew that the conduct that. secured it was c0ndi ton of it's retention, that fo1 inconstancy of merit it could be forfeited the supreme court stated. 'sand forfeited if it had been impro- vidently granted or procured by con cealment or deception, and necessarily 50 or the certificate would be a means of pretense."
 G GOAOWlnB LuS uecISlOu or the supreme court, the board of accountancy heard the charges against Lehman April 21, tA424, In the hall of the house of rep xesentatives at the capitol. The case was taken under advisement by the board, whose decision was announced today. The order was signed by M. w.. Aldridge of Montgomery and George T. Rosson of Mobile, comprising a ma iority of the board, the third member, E. B. Latady of BiFmingham, having excused himself from sitting in the ease.
 Parking Restricted Drivers of auto mobiles will no longer be permitted to park their machines in the streets while they are served by cold drink stands. Lhe city commission today adopted an oEdinance prohibiting the pH etice and