by Eric Ture Muhammad
Staff Writer

McINTOSH COUNTY, Ga. (FinalCall.com)�The conviction of two Georgia tax commissioners for allegedly misappropriating funds has the state�s organization of Black-elected officials in an uproar and calling for a federal investigation of both cases. The Georgia Association of Black Elected Officials (GABEO) has declared the convictions fraudulent and a result of dirty politics.

GABEO wants a Justice Department investigation into the convictions of Sheila Atkinson, the 44-year-old former tax commissioner for McIntosh County, Ga., and Carolyn Riles Brown, 55, who served as tax commissioner for Liberty County, Ga. Both locales are along the coast of east-central Georgia, with the nearest largest city being Savannah.

"These women should be given an opportunity to appeal their cases in federal court and allowed to bring charges against those authorities who have illegally persecuted them. This is nothing short of political harassment of Black elected officials," said State Representative Tyrone Brooks (D), who is GABEO president. "These two women were persecuted because of their race."

In the two cases, supporters say there are several similarities: Black women winning elections of coveted seats traditionally held by White men; the uncovering of corrupt practices�a "good ol� boys network" that promoted wrongdoing; a desire to steal Black land; racism and a struggle by White males to take back powerful county positions.

On April 26, Sheila Atkinson was sentenced to 10-12 months in a local detention center, a 10-year probationary sentence and an order to pay a $1,000 fine. She was found guilty of felony theft, following earlier misdemeanor convictions of similar crimes dating back to 1997. She served over 18 years in elected office, 14 of those (1983-1997) as tax commissioner.

A Georgia Bureau of Investigation (GBI) probe suggested by County Commission Board member Stephen D. Jessup, who is White, alleged more than $100,000 was unaccounted for, prompting an indictment in 1998. However, the Superior Court jury found her guilty of taking a mere $4,472.53. This amount was derived from a number of checks written on Ms. Atkinson�s personal account to "cash," stashed in a closet amongst garbage and never cashed by any bank.

On a second count of theft, a check made out to Ms. Atkinson for $987 was paid for fees and commissions that the county commissioners maintained she was not entitled, claiming that her pay-scale had been restructured to reflect only a base salary and not the fees and commission based compensation enjoyed by her White, male predecessors. The last two counts were related to tax checks totaling $2,682, that Ms. Atkinson is not accused of taking, but had not properly recorded entering her office.

"The motion for new trial is going to be set down by the judge on a later date. Right now, we have a hearing set for Bryan County for an appeals bond so that she can be out while the case is pending," said Ms. Atkinson�s court-appointed attorney, Newell Hamilton.

Ms. Atkinson is a married mother of two, with the youngest being 14-years old. Atty. Hamilton was not surprised by the verdict and stopped short of calling the case a conspiracy. The charges against Ms. Atkinson regarding un-cancelled checks had already been presented where she had been convicted of office malpractice, a misdemeanor. Hailing from another county, Mr. Hamilton said it was clear to him that she had already been convicted and put out of office, but the state was simply coming back to punish her some more.

"You�ve got to wonder why they�re coming back and doing this again," attorney Hamilton told The Final Call. "When she was convicted of the misdemeanors they kicked her out of office. Then, they went in there and found this stuff (non-cashed checks) that, basically, she had already been convicted for. Legally speaking, I don�t think it was a case of double jeopardy, but practically speaking it sure was close to it," he said.

Land grab schemes known

Ms. Atkinson, who gave The Final Call an exclusive interview moments before beginning her sentence on April 29, contends the railroading began when she refused to cooperate in schemes to take land from poor Blacks and poor Whites. Property throughout the coastal area�beginning with Savannah straight down the coast passing through Liberty then McIntosh counties, Brunswick, and entering Florida�has been a major draw for tourists, something not left unnoticed by developers.

McIntosh County Commissioner Chairman David Earl Lane, in an interview with The Final Call, refused to comment on the outcome of the case against his former colleague, stating only that he was resolved with the process and that no further pursuit of any missing money would be conducted.

"Anytime a public official is charged with taking funds, it�s always a surprise to you because you expect them to have the confidence of the people. But, I think that it is good for the county now that it�s over with and that its come to a closing," he said.

According to the grand jury indictment, Mr. Lane was called on to testify against Ms. Atkinson. The current tax commissioner for McIntosh County is Wanda Nelson, who is White.

The land-stealing scheme, Ms. Atkinson said, was well known in other counties. Unscrupulous county officials, who were placing squatters on land, wanted tax bills sent out late to legitimate absentee owners, who would be declared as tax delinquents, giving the officials, or their cronies, title to the land because they had paid the taxes, according to Ms. Atkinson.

The scheme allegedly included sending duplicate tax bills and printing bogus notices of tax sales while using a little known "squatters� rights" ordinance to take land, she said. Ms. Atkinson said the schemes could not be conducted in her county under her watch and believes her fate was sealed once she refused to go along with the plots.

"They tried to get rid of me in office, then, they trump up charges against me to try to destroy my reputation and my family. Now they want me to go behind the walls of the county jail and there is no telling what they may do to me in there," she said.

Ms. Atkinson has been remanded to the Camden County Detention Center, until space becomes available at the probation detention center in McIntosh.

First Black female indicted

Carolyn Riles Brown was the first elected Black and female tax commissioner in Liberty County, which is literally just across the road from McIntosh County. After serving just over six years in office, she was removed, charged and convicted in 2000 on four counts of theft by conversion, and one count of violating the Georgia Racketeering Influence Act. Ms. Brown is now serving a 30-year sentence in Atlanta�s DeKalb County Jail. High blood pressure has kept her in the prison infirmary, as she awaits a ruling on a second appeal.

A bond reduction hearing is scheduled for May 16. The previous property bond of $1.2 million dollars was raised by members of her church and later revoked by the judge, claiming the value of the properties needed reappraising.

Ms. Brown is accused of stealing $1.6 million from Liberty County. She maintains no money was stolen and the amount in question is legitimate compensation, based on salary structure that was determined by tax collection rates, fees and commissions she was entitled to.

Her base salary was $55,000-a-year, and under a traditional arrangement, she benefited from effective tax collection, as had her White predecessors, according to Ms. Brown.

"It was understood that one of the more lucrative positions was tax commissioner," Rev. Leonard Small, a Brown supporter told The Final Call. "She followed a White commissioner who had become a millionaire in office and she paid herself the way her predecessor got paid. That�s what angered them (Whites)," he said.

Ms. Brown served two-terms as county tax commissioner�from 1993 to 2000. She said racism and her determination to protect county funds led to her being targeted. She says she became a threat once she tried to have irregularities in tax collection and handling of funds investigated.

In published reports concerning Ms. Brown, Liberty County commissioners claimed there was no vendetta against her and believe her conviction is just.

"All I�m after is the money," commented County Commissioner Jimmy Smith, regarding the allegations. "I think it�s rotten," said Liberty County Commissioner Tracy Groover. "I think she�s where she ought to be and ought to stay there until she does most of her time. She has really put a hurt on Liberty County," she said according to published reports.

But according to affidavits provided to The Final Call, there appears to be ample evidence to suggest otherwise.

Mr. Tom Durden, the district attorney in the Atkinson trial, is also involved in the Brown case. Liberty County Commissioner Noel Osteen, who brought the case against Ms. Brown, and presiding Judge A. Rahn III, according to Ms. Brown, are related (first cousins) and even promoted their relationship in old campaign literature belonging to Mr. Rahn.

Ms. Atkinson claims that Judge Rahn was involved in previous actions against her, heightening speculation by GABEO of the good ol� boy network in action.

Low down, dirty politics

Three jurors have sworn out individual Liberty County affidavits alleging the DA�s special advisor to the grand jury, Reggie Sage, had a personal vendetta against Ms. Brown. They claim he vehemently argued with presiding jury foreman Johnny Walker and badgered jurors into returning criminal indictments. The affidavits accused Mr. Sage of leaking privileged information concerning the case to the Coastal Courier newspaper and other mass media outlets.

Mr. Sage, who is White, was the jury foreman on the second grand jury that failed to indict Ms. Brown on civil charges. Three grand juries were convened in total�two civil, one criminal�with the first two civil juries being majority White. Only the last jury�which was criminal and predominantly Black�secured indictments. Some speculate the fear of Whites in power had an effect on the jury. There are reports of jury tampering in the Atkinson case as well.

Ms. Brown rejected a plea bargain deal with the state that would have landed her a two-year sentence and a restitution fee. She told The Final Call that while she was in office not one Black land owner lost property because of a loophole allowing for lenient tax payment plans. As developers built and property taxes skyrocketed, Ms. Brown said she used an existing county ordinance to encourage Black landowners to make regular tax payments that would in effect keep their property from being taken.

"The banking and land developing interests in the county couldn�t afford to have an honest person in the tax office," said Modibo Kadalie, an associate professor at Savanah State College and a city council member in Riceboro. "It was widely held that Carolyn was keeping people from making a lot of money."

"When she came into office, they didn�t even have computers," recalled her son Anthony Brown. "They did everything in that office with paper and pencil. You didn�t know where any of that money was going. So, when my mom came in, she installed a computer system that tracked every dime coming into the office and cut-off the access the ol� boy network had to the money and peoples� records," he said.

Once computerized, Ms. Brown said she discovered at the end of each fiscal year, beginning with 1993, hundreds of thousands of dollars unaccounted for. When she balanced the books for her predecessor�s final year, Ms. Brown discovered an overage of $511,000.

"Nobody would answer my questions about where this money came from. They got quiet, so, to balance the books after my first year in office, I wrote a check for the overage and turned it over the county administrator. I never knew what happened to that money, but every year I experienced I was over," she said.

"Even after paying myself my commission and fees, I was still over. By 2000, I had over $1 million sitting in an escrow account and they would not tell me what to do with it," she said.

"We are the only two Black females, who are tax commissioners in the state of Georgia as elected officials. They didn�t just happen to pick on us, it�s organized. The judges work with the lawyers, the lawyers work with the judges and they (the White commissioners in both counties) have control of the press. So, by the time they get through putting out half-truths, you�ve already lost the battle and they are all in it together," Ms. Brown said.

Ms. Brown went from an average of $140,000 per year to earning $55,000 by 1996. Ms. Atkinson said her salary eventually became $15,000.

Ms. Brown said that local NAACP Director Rev. J.C. Shipman encouraged her to challenge the salary issue, and then later asked her to play ball with the good ol� boys.

" �You should apologize to those White men and give them your salary back!� That�s what he told me," Ms. Brown revealed. "He said, �you know how this game goes, just play along.� " Calls to Mr. Shipman were not returned.

Ms. Atkinson could not find any local support for her plight. It took Reverend Zach Lyde, a retired pastor and head of community based Save Our People Inc., in Glenn County to intervene and serve as a family advisor.

"We tried to take this message all over Georgia for not just these two, but for all of the African American women in this region who have been assaulted because they have dared to run for office. Many of them have lost their minds, their homes, families and everything," he said.

"All of these towns are based in what is known as the Sherman�s Reservation. People have a tendency to believe what is written and said by the confederate forces of this community," he said.