USA > Alabama > History of Alabama and dictionary of Alabama biography, Volume II > Part 112
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During all the varied history of the fort, it continued to hold an important place in the relations of the French with the Indians. The cordial and affable manners of the French
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and their fair dealing gave them the respect and friendly regard of the natives.
After the treaty of Paris, when France ceded all of Louisiana east of the Mississippi River to the English, the French commandant Chevalier Lavnoue at Toulouse spiked the cannon, destroyed much of the property, and abandoned the fort. The first British gov- ernor of West Florida, Capt. George John- ston, ordered a detachment of soldiers to Fort Toulouse, which they garrisoned and occu- pied for a short time. They were soon with- drawn, and the place in a few years fell into ruins. However, the old fort was still to render another service, for Gen. Andrew Jack- son in 1814, at the close of the Creek War marched his forces to the site of the old French fort, one hundred years after its erec- tion by Bienville. He caused it to be re- paired; here he established a cantonment; and here, August 9, 1814, concluded a treaty of peace with the Creeks.
Because of its historic associations, 5.26 acres of land, including the site, was pur- chased by the State department of archives and history, August 19, 1911, for $265, from Hardy Simmons, the owner, a former negro slave. On July 25, 1912, a granite shaft, erected near the center of this tract and over- looking the Coosa River, was formally un- veiled and dedicated by the Colonial Dames of Alabama, under the leadership of Mrs. Har- vey E. Jones, to perpetually commemorate the notable events of which the old fort was the center. Later, May 21, 1915, Peter For- ney Chapter, Daughters of the American Rev- olution, placed a marker on the site to pre- serve the memory of the presence of Gen. Jackson in 1814.
REFERENCES .- Pickett, History of Alabama (Owen's ed., 1900), pp. 192-196 and other refer- ences in the index; Hamilton, Colonial Mobile (1910), pp. 96 and index; Hamilton, Mobile of the five flags (1913), pp. 78, 79, 117, 130; Ala. Hist. Society, Transactions, 1897-98, vol. 2, pp. 42-45, 132, footnote, Alabama History Commis- sion, Report (1901), vol. I, p. 396.
TOWN CREEK. Post office and station on the Southern Railway, in the northwestern part of Lawrence County, about 20 miles northwest of Moulton, ahout 2 miles east of Town Creek, and 8 miles south of the Ten- nessee River. Altitude: 545 feet. Popula- tion: 1890-201; 1900-280; 1910-344. It has a branch of the Tennessee Valley Bank, of Decatur.
The earliest settlers were the Towne, Ed- wards, Jones, Hall, Seay, Pruitt, Brocken, Houston, Bates, Hazlewood, and Odom fam- ilies. The town was first known as Jones- boro.
REFERENCE,-Manuscript data in the Alabama Department of Archives and History.
TOWNLY. Post office and station on the "Frisco" Railway in the west-central part of Walker County, about 12 miles southwest of Jasper. Population: 1910-235.
REFERENCE .- Manuscript data in the Alabama Department of Archives and History.
TOWNLEY MINING CO. See Pratt Con- solidated Coal Co.
TRAILS AND INDIAN ROADS. See Roads and Highways, Historic.
TRAVELERS PROTECTIVE ASSOCIA- TION. An organization of traveling salesmen who sell by the aid of samples, price lists and the like, numhering throughout the United States 300,000 members. The organization was formed in Alahama in 1891 by J. J. Gil- more, who later became connected with the steel corporation, and who was first president of the state division.
The first post formed in the state was "Post A," in Montgomery, after which posts were formed in Birmingham, Mobile, Selma, Annis- ton, Tuscaloosa, Demopolis, Decatur, Gadsden, Huntsville and Sheffield. The membership on January 1, 1917, was approximately 1,700.
REFERENCES .- Letter from W. R. Mabry, sec- retary, Alabama Division, T. P. A., in Alabama State department of archives and history.
TREASURER, COUNTY. county of- fice in existence during the whole history of the State, dating from an act of December 17, 1819. However, in the belief that the office was no longer needed, since it had become a mere custodian of funds, it was abolished by act of the legislature, September 15, 1915.
From the creation of the office until 1839, county treasurers were appointed by the county courts for terms of three years; and absence from the county for four months va- cated the office. From 1839 to 1903, they were elected by the commissioners' courts of roads and revenue for similar terms; and from 1903 until the office was abolished, by the voters of the counties for terms of four years.
From 1819 to 1826 the compensation of the county treasurer was fixed by the judge of the county court, and never exceeded 5 per cent on the money paid out. An act of Janu- ary 19, 1839, increased the maximum allow- able compensation to 10 per cent on the money paid out; and an act of March 5, 1903, prescribed that the compensation of the county treasurer should be fixed by the court of county commissioners, "in no case exceeding two and one-half per cent on the money re- ceived, and two and one-half per cent on the money paid out by him, nor in any case ex- ceeding the aggregate sum of one thousand dollars ($1,000) in any one year."
When the office was established, the law provided that county treasurers should fur- nish bonds in such sum as the different county courts might direct. In 1839 the amount of the hond was fixed by law at double the amount of the estimated county revenue. In 1907 it was enacted that additional bonds should be furnished whenever any special fund was to be received by the county treas- urer.
See Depositories of County Funds.
REFERENCES .- Toulmin, Digest, 1823, pp. 676- 677, 682, 736, 757-759, 764; Code, 1907, secs. 208 et seq .; Acts, 1819, pp. 42-46; 1825-26, p. 11;
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1838-39, pp. 19-23; 1892-93, p. 1091; General Acts, 1903, pp. 115, 406, 449; 1915, pp. 348-350: Townsend v. Everett, 4 Ala., p. 607; Wilson v. Cantrell, 19 Ala., p. 642; Moore v. Madison County, 38 Ala., p. 670; Arrington v. Van Hou- ton, 44 Ala., p. 284; Randolph Co. v. Hutchins, 46 Ala., p. 397; Barbour Co. v. Clark, 50 Ala., p. 416; Edmondson v. DeKalb Co., 51 Ala., p. 103; Commissioners v. Moore, 53 Ala., p. 125; Mor- row v. Wood, 56 Ala., p. 1; Speed v. Cocke, 57 Ala., p. 209; Barnes v. Hudman, Ibid, p. 504; Lewis v. Lee Co., 66 Ala., p. 480; Boothe v. King, 71 Ala., p. 479; Coleman v. Pike Co., 83 Ala., p. 326; Grayson v. Latham, 84 Ala., p. 216; Bur- gin v. Hawkins, 101 Ala., p. 326; Jackson Co. v. Derrick, 117 Ala., p. 348.
TREASURER, THE STATE. A constitu- tional State executive officer, who is elected by the people for a term of four years. No person not 25 years of age, a citizen of the United States 7 years, and of the State 5 years next preceding his election is eligible to the office; he is prohibited from receiving any fees, costs or perquisites other than his prescribed salary; he may be removed only by impeachment before the State senate, for wilful neglect of duty, corruption in office, incompetency, intemperance, or an offense in- volving moral turpitude while in office, on charges preferred by the house of representa- tives; he is ineligible to succeed himself; and he must keep his office at the State capitol.
Duties .- The statutory duties of the State treasurer are to receive and keep the moneys of the State; to pay all warrants legally drawn by the State auditor; to take and keep on file, in chronological order for each fiscal year, receipts for all payments; to keep ac- count of the receipts, including taxes, licenses, or other revenues, and the expenditures of the public money, "so that the net proceeds of the whole revenue, as well as every branch thereof, and the amount of disbursements, [will ] distinctly appear"; to give information in writing to the legislature, or to the gover- nor, when required; to make an annual re- port showing the amount paid in by each county, distinguishing such counties as have made partial payments from those which have paid in full; to act as agent for the State, to receive and receipt for the two and three per cent fund.
Payment of Interest on State Bonds .- Since January 22, 1885, it has been the duty of the treasurer, with the written approval of the governor, "to designate some well-known, re- sponsible, solvent bank or banking house" in New York City as fiscal agent of the State. Payments of accrued interest on State bonds are made through this fiscal agent. It is the further duty of the treasurer to prepare an advance estimate for the governor of the amount needed for the payments to be made at the next interest period; and to remit to the fiscal agent by express or otherwise, and without taking out special insurance except upon specific instructions from the governor, the necessary funds.
Reports .- From the creation of the office the treasurer was required by law to make
reports, and give information to the legisla- ture and the governor. In 1815 regular re- ports for the fiscal year closing November 1, were required. When the State government was organized in 1819 the constitution con- tained the provision that "a regular statement and account of the receipts and expenditures of all public moneys shall be published an- nually," and the limits of the fiscal year es- tablished in 1815 continued in effect.
In 1848 it was made the duty of the treas- urer to make a report to each house, during the second week of every biennial session of the legislature, showing the amount paid into the treasury for the two preceding fiscal years, arranged by counties, distinguishing such counties as had made partial payments from those that had paid in full; and show- ing the disbursements of State funds, with the amount, the name and office of the payee, and the purpose for which paid, together with an exact statement of the balance in the treasury to the credit of the State.
In the code of 1852 the fiscal year was changed so that it should end September 30, and a provision was included that an account of the receipts and expenditures of all public money must by published annually in two pa- pers at the seat of government. The treas- urer is now required to report annually, in writing, to the governor, and "to condense his report, as far as is consistent with an intelligent understanding of its material parts, and to have fifteen hundred copies of the same printed for the use of the legisla- ture, as soon as possible after the close of the fiscal year," but the requirement of newspaper publication has been repealed.
History .- The office of treasurer is one of the four original executive offices provided for in the constitution of 1819. It was first es- tablished by the General Assembly of Missis- sippi Territory in 1803 as "Territorial Treas- urer," was continued without change in the organization of Alabama Territory, and was carried forward into the State government, with only one change the substitution of the word "State" for "Territorial" in the official title. The office continued unchanged under the constitutions of 1861 and 1868, except that elections thereto were made biennially instead of annually as before.
Development of Powers and Duties .- The duties assigned to the treasurer by the Terri- torial legislators were not dissimilar to, though naturally less numerous and complex than, those now imposed on the State treas- urer. The act of 1803 required him to receive and keep the moneys of the Territory; to dis- burse the same according to law, taking re- ceipts for all payments made; to keep ac- counts of receipts and expenditures of public money; to make reports and give information to the legislature, or the governor, in person or in writing, as might be required; "and generally to perform all such services relative to the finances as he shall be directed to per- form."
He was further required to prepare for the legislature at the commencement of each session, a report on the subject of finances,
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which should contain estimates of the public revenues and expenditures, and to keep rec- ords in suitable books of all money received for taxes, debts, fines, penalties, forfeitures, or any other account whatsoever, and the amount of disbursements for all purposes.
By an act of March 1, 1806, the treasurer was forbidden to pay or receive any public money except on warrants issued by the au- ditor of public accounts; and an act of Febru- ary 6, 1807, made it incumbent upon him to examine all such warrants before payment to see whether issued agreeably to law or not.
On February 4, 1807, the legislature di- rected the Territorial treasurer to procure from the United States Government a set of standard weights and measures and to send, within 12 months from the passage of the act, tested duplicates of them to the clerk of each county court. In 1828 the duty of caring for and distributing standard weights and meas- ures was transferred from his office to that of the secretary of state.
Upon the organization of the State of Ala- bama, a law was passed, December 17, 1819, providing that the State treasurer should per- form the duties and be subject to the respon- sibilities formerly appertaining to the Terri- torial treasurer.
Special duties have been assigned to the State treasurer at various times, some of them temporarily, and some permanently. He was appointed the agent on the part of the State to receive from the United States Government the three per cent fund, December 31, 1822; was made custodian of the funds of the State university, subject to the order of the board of trustees, in 1823; was required to pay over all money to the State bank, where it was held subject to his draft or check, in 1824; and was directed to examine the books of the clerk of the supreme court twice each year and report all defaults to the attorney gen- eral, in 1824.
Reorganization and Enlargement of Pow- ers .- The offices of the treasurer and of the comptroller of public accounts were reorgan- ized by the legislature, March 3, 1848. Numerous changes in the administration of the offices were made, and several additional safeguards were thrown about the transac- tion of the public business, particularly in the office of the treasurer. It was made the duty of the comptroller to keep a record of all ac- counts between the State and the treasurer, and to countersign and enter all receipts for money paid into the treasury, and no such re- ceipts should be evidence of payment unless so countersigned. These regulations were in- tended to constitute a system of "checks and balances" against the treasurer's office for the greater financial security of the State.
The duty of submitting a financial report or budget to the legislature was at this time taken from the treasurer and given to the comptroller. The administration of the two and three per cent funds, and the custody of all bonds and other securities belonging to the State, were also transferred from the treasurer to the comptroller, the former being responsible only for the care of the actual
money received upon the certification of the comptroller.
The penalties for diversion or misuse of the State's funds provided in the act were for- feiture of office, future ineligibility for any State office of profit or trust, and liability to the State in twice the amount of the sum mis- applied. The act further prescribed that the treasurer's and the comptroller's offices should be kept open for business from 10 o'clock in the morning until 1 o'clock in the afternoon every day except Sundays, the Fourth of July and Christmas.
Ex Officio Duties .- The State treasurer has, at different times, been charged with various ex officio duties. In 1877 he was made a member of the board for the assessment of railroad property, which in 1885 became the State board of assessment. In 1889 it became his duty to approve, with the governor and the auditor, the contract made by the secre- tary of state for newspaper publication of all laws passed by the legislature at each session. In 1893 the legislature required his presence at the destroying of all fertilizer tags .re- maining on hand in the office of the commis- sioner of agriculture at the close of the year. In 1903 the capitol building commission was created to supervise the enlargement and improvement of the capitol grounds and building, and the treasurer is a member. In 1915 the governor, the auditor, and the treas- urer were constituted the State board of pur- chase.
Terms of Office, Salaries and Clerical As- sistance .- When the office of Territorial treasurer was created no definite term of of- fice was specified, the act of 1803 simply pro- viding for his appointment by the governor "from time to time." The State constitution of 1819 required his annual election by joint vote of both houses of the legislature, and that of 1861 changed the term of office to two years. The constitution of 1901 provides for popular election of the treasurer every four years.
The salary of the first State treasurer fixed by the act of December 13, 1819, was $1,000 a year, payable quarterly. In 1848 it was in- creased to $1,200; on February 10, 1852, to $1,500; on February 22, 1866, to $2,800. It was reduced to $2,100 on January 19, 1876; and increased to $3,000, February 22, 1907.
The first clerical assistance for the treas- urer was provided by act of February 23, 1866, which authorized the temporary em- ployment of a clerk (salary not stated), when- ever it appeared to the governor and the treasurer that the work demanded it. Per- manent employment of three clerks, at a sal- ary of $1,500 each, was authorized March 4, 1903. On August 6, 1915, the present sal- aries for the clerical force were authorized, namely, one chief clerk at $1,800; two as- sistant clerks at $1,500 each; one assistant clerk at $1,200; and one stenographer at $750. One of the assistant clerks is desig- nated as pension clerk.
Bonds .- The amount of the guaranty bond first required of the Territorial treasurer was $20,000. On December 18, 1811, the amount
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was increased to $60,000. In 1823 the law charging the State treasurer with the custody of the State university funds increased his bond, to $100,000. In the code of 1852 the amount was increased to $250,000.
On December 1, 1898, the legislature amended previous laws as to the amount and character of the bond to be given by the treasurer, established the amount at $150,- 000, and required that it be made by two or more guaranty companies which are quali- fied to transact business in the State, and shall have deposited with the State treasurer at least $50,000 in securities. The premium on the bond, limited to $500 a year, is paid by the State. In all actions upon such bonds, the State courts have exclusive jurisdiction. It is provided, however, that if the treasurer can not procure bond in guaranty companies which are "satisfactory to himself and the governor," he may make bond with personal sureties to be approved by the governor.
Examination of Books and Accounts .- In 1848 the governor was given general super- vision over the offices of the treasurer and the comptroller, and empowered to appoint a competent person to examine their books and accounts and report the result to him. Pre- viously these offices had been subject to peri- odical examination by a committee of three members from each house of the legislature, during the first month of each biennial ses- sion. The committee usually submitted a formal report, showing the results of its in- vestigations, which were printed in the jour- nals.
On December 8, 1862, the legislature di- rected the governor to appoint three commis- sioners to examine the books, accounts, and vouchers of the treasurer and other State of- ficers once each year or oftener, and report in writing and under oath. Since February 16, 1885, the examination of the records and ac- counts of all State executive offices has been in charge of the State examiners of public accounts (q. v.), who work under the direc- tion of the governor.
Defalcations .- In 1849 it was discovered that the accounts of Samuel G. Frierson, State treasurer, whose term of office expired in 1846, showed an apparent deficit of $21,- 574.56, representing payments received from the United States Treasury to apply on the three per cent fund. Subsequently an addi- tional apparent deficit of $14,556.07 was dis- covered. Gov. Reuben Chapman directed the attorney general to institute legal proceed- ings against the former treasurer for the re- covery of the amounts due the State. In his message of November 27, 1849, the governor submitted his correspondence with Mr. Frier- son for the consideration of the legislature. An adjustment of the shortage was finally ef- fected.
On January 31, 1883, Gov. E. A. O'Neal notified the legislature that State Treasurer Isaac H. Vincent was short in his accounts, and had left the city. The legislature ap- pointed a joint committee, February 23, to investigate his accounts, conduct, bond, etc., and made an appropriation for its expenses.
On February 22 the governor, the auditor, and the secretary of state were authorized to settle with the sureties on Vincent's hond. Investigation showed the amount of the defal- cation to be $230,569.65; and the governor offered a reward of $5,000 for the arrest of the fugitive treasurer.
In his biennial message of November 12, 1884, Gov. O'Neal stated that settlement had been made with the sureties on Vincent's bond, for an amount equal to only a small portion of the amount in default; and that he was still making every possible effort to discover Vincent's whereabouts and have him brought to trial. On November 10, 1886, he reported to the legislature that "every con- siderable detective agency in this country has been furnished information of his great crime, advised of the large reward offered for his apprehension, and supplied with photographs of him and description of his person, manner and hahits, and the cooperation of American consular and commercial agents abroad has been solicited. No clue to his hiding place has yet been found."
In 1887 a citizen of a county adjoining the one in which the ex-treasurer had formerly resided, went to Texas, brought Vincent back to Montgomery, and claimed the $5,000 re- ward, which was paid to him in cash.
Vincent was tried at the fall term of the City Court of Montgomery in 1887 on 39 in- dictments for embezzlement, was convicted on three counts, and was sentenced, Decem- ber 7, to serve 5 years in the penitentiary on each count, a total of 15 years. The trial brought out the fact that the embezzled funds had been used by Vincent in cotton specula- tion, extending over a considerable period of time. He began serving the sentence at once, being assigned to the Pratt coal mines, but was in a state of failing health almost from the first.
Early in 1893 numerous petitions for his pardon were circulated and signed by citizens of several different counties. On May 23, 1893, Gov. Thomas G. Jones issued a full par- don, believing, according to his proclamation, that the ends of justice had been attained by the prisoner's service of nearly two-thirds of his sentence, less deductions for good be- havior.
The foregoing represent the only defalca- tions, so far as the records go, in the office of State treasurer during the 98 years of its his- tory.
Treasurers .- Jack Ferrell Ross, 1819- 1822; John C. Perry, 1822-1829; Hardin Perkins, 1829-1834; William Hawn, 1834- 1840; Samuel G. Frierson, 1840-1846; Wil- liam Graham, 1846-1860; Duncan B. Gra- ham, 1860-1865; Lyd P. Saxon, 1865-1868; Arthur Bingham, 1868-1870; James F. Grant, 1870-1872; Arthur Bingham, 1872-1874; Daniel Crawford, 1874-1878; Isaac H. Vin- cent, 1878-1884; Frederick H. Smith, 1884- 1888; John L. Cobbs, 1888-1892; J. Craig Smith, 1892-1896; George W. Ellis, 1896- 1900; J. Craig Smith, 1900-1907; Walter D. Seed, 1907-1911; John Purifoy, 1911-1915; William L. Lancaster, 1915 -.
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PUBLICATIONS .- Biennial reports, 1847-1859, 1888; Annual reports, 1865-1886, 1889-1916, 54 vols. Earlier reports may have been published, but copies are not available.
See Auditor, The State; Examiners of Pub- lic Accounts.
REFERENCES .- Constitution, 1819, art. 4, sec. 23; 1861, art. 4, sec. 23; 1865, art. 7, sec. 1; 1868, art. 5, secs. 1-3, 18-20; 1875, art. 5, secs. 1, 3-5, 7, 19, 23-25; 1901, secs. 112, 114-116, 118, 132, 136, 137; Toulmin, Digest, 1823, pp. 757- 764, 765, 766, 878-880; Clay, Digest, 1843, pp. 575-577, 586, 596; Code, 1852, secs. 52, 371; 1867, p. 163; 1907, secs. 616-633; Acts, 1848, pp. 112- 116; 1849-50, p. 89; 1862, p. 106; 1882-83, pp. 141, 155; 1884-85, p. 412; Gov. R. Chapman, "Message," in Senate Journal, 1849-50, p. 53; Gov. E. A. O'Neal, "Message," Ibid, 1882-83, p. 307, and Ibid, 1884-85, pp. 14-16, and Ibid, 1886- 87, p. 31; Joint Committee of the General As- sembly, Report of investigation of conduct, transactions, etc., of Isaac H. Vincent, lately State treasurer (1883); State treasurer, Report, 1883, p. 5; and publications supra. Ala. His- tory Commission, Report (1901), p. 105; and publications supra.
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