The times-news. [volume] (Hendersonville, N.C.) 1927-current, 1933-10-24
n. c. REVENUE
DEPARTMENT.
REPORTS MADE.
Think Suggestions on Re-
organization, Handling
of Funds Made
By J. c. BASKERVILLE
The Times-News Bureau
Sir Walter Hotel

RALEIGH, Oct. 24.-The two
reports affecting the state depart
ment of revenue have been COM
pleted and are now in the hands
of Governor ]. c. B. Ehringhaus
and Commissioner of Revenue A.
]. Maxwell, it was learned from
reliable sources yesterday. One OF
the reports has to do with irregu-
laritieS found in the handling of
funds by employees and is based to
a large extent upon the audit
made of the various divisions by
George R. Scott, Charlotte ac-
countant. The second report
deals with the survey of the de-
partment made by Executive As
sistant Commissioner of Revenue
M. c. S. Noble, Jr., and contains
his recommendations with regard
to the reorganization of the de-
partment. This second report IS
also based in part upon some of
the findings and observations OF
Mr.. Scott and his associated &C
countants, it is understood.
Governor Ehringhaus has so
far declined to indicate whether
or not he has received these re-
ports. Commissioner Maxwell has
not vet returned from the meet
ing of the National Tax Associa-
ton in Arizona. Executive Assis-
tant Commissioner Noble smiles
and insists that he has nothing to
say when questioned. But it is a
known fact that Mr.. Scott and his
accountants ceased their work IN
the department of revenue about
two weeks ago. There are also in
dications that DR.. Noble complet-
ed his survey of the various divi-
sions about the same time. For
while Mr.. Scott was here, he and
Noble were in almost constant
conference, both day and night,
and it was almost impossible to
see Noble. Lately, he has been in
his office more and does not APP
pear to be as busy as he was.
All of which tends TO substantl-
ate the belief that both of these
reports were complete and sub
mitted to the Governor and Com
missioner Maxwell about October
z or 9 and that they are now in
process of being read and digested
by these two officials. 1t also in
dictates that all Executive Assis-
tant Commissioner of Revenue
Noble has done has been to make
these surveys and submit his rec
concentrations and that whatever
action is taken will be taken by
the Governor and Commissioner
Maxwell and not by Noble. A
good many believed at first that
Noble had been given full author
ity to hire and fire even over
Maxwell's head But subsequent
developments have shown that
this is not the case and that most
of his authority is now confined
to making Investigations and rec
concentrations, with the authority
to act upon these recommends
tions still lodged in the Commits
sioner of Revenue and the Cover
nor. Hence Commissioner Max
well is still commissioner of reve-
nue. sin fact as well as in the
ory'' and on one will be fired and
no reorganization done until ap-
proved by Maxwell and the gov
ernor.
While many of the recommen-
datiOns made by DR.. Noble will
undoubtedly be carried out. since
it is generally known that he was
appointed to this job by the gov
ernor to do just what h has been
doing, it is believed that they will
be put into effect very gradually.