The Birmingham age-herald., 1924-12-14

up, AS the time required, in my opinion, would be out of proportion to the re- suits achieved, and that is, we did not niake check of the correctness of the interest accruing from the various as sessments paid. To do this a separate calculation would have had to be made of every receipt issued. It would, of course, be perfectly possible to draw receipt for the tax payer for the prop CT amount of interest paid and have the carbon copy show a different amount. In this way the city would be defrauded and the records still be in balance. You can readily realize, however, the vol. ume of work required to, make a thorough examination of this feature. therefore contend myself with testing few items.
 Again referring to the direct confir- rhation with the tax payer of the amounts shown to be due, according to the assessment ledgers:
 Tt developed that nine checks were received, duly deposited in bank, in the aggregate amount of $47 ,S55.S9, for which apparently no receipts were is- sued or credit given.
 "As all moneys (with the exception of the small difference before referred to) for which receipts were issued has found it's way into the bank accounts, 1t is only reasonable to presume that actual currency was purloined in the amount of $47 ,S55.S9 and these checks deposited to cover up this defalcation. This deduction is strengthened by the fact that ill numerous instances receipts were not issued for a considerable period after the check from the tax payer was received and deposited. Copies Of Checks
 T am including in this report photo- static copies of the nine checks in ques- tion and a schedule giving the details as to dates, pro numbers, etc.
 "1n addition to this SAY ,S55.S9, you have charged off as of July 1, 1924, on account of the Leham dedication, S4, ,472.36, thus making the total short age so far ascertained, $52,32S.25. In order that the records may reflect the facts, the general fund has taken up this shortage of $47 7,S55.S9 as of Sep tember 30. 1924. appropriate entries covering the clerical errors detected having been made as of that date.
 Il do not consider it my province to attempt to fasten the guilt on any par ticular person, as this is the function of the grand jury
 Tt must be distinctly understood that there may be checks other than the nine above referred to for which no receipts have been issued. As an instance, the Elmwood Cemetery corporation con- flrmed the amount as shown by let ter sent them by me as being correct. it later developing that they had paid the assessment, as is shown by photostatic copy of check forming part of this re- port. Other tax payers may have done likewise. Further, there arc numerous instances where the tax payer clamied that q reduction in the assessment had been allowed, but we can find no evi- dence that these apparent promises to the tax payer have gone through the rec l ords, and would strongly recommend that each case be investigated, so that the records will show the true state of affairs.
 ''There are also numerous assessments standing in the name of the State. I have lao way of verifying these times the States name may, therefore. have been inserted to cover up a defalaca- tion. This also holds good for the hun dreds of cases where letters have been