Birmingham age-herald., 1894-10-13
STATE TAX EQUALIZATION.

STATE TAX EQUALIZATION.
 It is conceded that the Legislature this winter will be called upon to increase the tax rate or in some way provide sufficient revenue for the State to meet it's obliga- tions. The State consultation provides that the Governor may borrow as much as $1OC, ,O00 on the State's credit to meet any temporary exigency or deficiency. This re medy has already been exhausted. At best it is only temporary, and the Legisla- ture must provide some permanent method of meeting the States liabilities. The ex- penses of the State government have al- ready been reduced to the minimum by economical Democratic administrations, and some method must be devised to ln- crease the revenue. If the enactment of a higher tax rate was a sufficient remedy that could easily be done; but experience proves that this does net meet the requirement.. A high tax rate means lower assessment. Again it is objectionable because of the bad effect it has on investors. One of the first enquiries made by the investor is as to the tax rate. If it is too high he becomes frightened. He is not told that while the tax rate is high property is only given in at one- half it's value.
 It being admitted that higher tax rate is not the solution of the problem, then we must come to the matter of assessment. And here the Legislature will find the field for working reforms that will solve the difficulty. The present law for the assess. ment of taxes provides that each tax payer must give in his values, and if he refuses to do so it is then assessed to owner un- known. It is not good principle in morals to make man testify as to that In which he has direct pecuniary interest. It is a temptation to do wrong. A man IS almost sure to be biased in his own favor, and at the same time he will imagine that he is acting in an honest way. We see this in the settlement of State debts-in every State where the settlement of the State debt was left to the people they voted for repudlation. It is rot human nature for man to vote to pay money out of his own pockets. A tax payer, then, should not be called on to criminate himself in giving in his taxes. This could be obviated by changing the law so that property and not the owner shall be assessed. The law should recognize the property and not the owner. The property should stand for itself. Under the existing law, where a man is allowed to give in his property, it is almost impossible to in- crease the revenue of the State. If the Legislature increases the tax rate, property owners meet 1t by giving in their property at a lower valuation. A high tax rate in- variably means lower assessment. A board of equalization Is the true remedy. Under the present law there is great inequality in the assessment. One county gives in it's property on one basis of valuation, and the county across the line on another basis. There must be a uniform assessment. The escaped property must be found. If there was uniform assessment and no property allowed to escape it's just share of taxation the State would have ample revenue for all it's needs. Then each county would pay into the State treasury no more and no less than it's sproportionate share. No doubt Jefferson has suffered in this respect in the past. The values of mineral lands In other parts of the State would be more equitably fixed, and agricultural lands in the differ ent sections of the State would be placed on a uniform basis. Live stock, the valpe of which varies so widely in the different counties, would be assessed equitably.
 The true remedy of these evils is found in the appointment of a State board of equal ization. The board should be composed oi one representative from each Congressional district. This board should co-operate with the county officials, and the members should give their personal attention to the work before them. The board will be free from local influences and prejudices, and can deal with the property in it's entirety and will have time to prosecute the investi- gntions and gather the information neces- ssry to proper discharge of it's duties.
 This same problem has presented itself to other States beside Alabama. Only last year the State of Ohio took @ decided stel in the way of reform. For the purpose ol throwing light on the subject and getting the benefit of the experience of other States the AaE-HHRALD requested information oi MT. Samuel M. Taylor, Secretary of State of Ohio, and promptly received from himia reply, in which he sayss
 s'Ohio has been wrestling with the ques-