Birmingham age-herald., 1895-01-19
2 -
 LOCAL TAXATION.

A special committee appointed by the president of the Commercial Club, consist ing of s. Steiner chairman, Joseph k. Johnston, J. D. Moore, E. H. Cabaniss and M. A. Porter, to investigate the pro- posed O'Erien school tax and advocate the passage of the same by every orabie means possible, have, after th Qrough in- vestigation and mature consultation had between the committee and the most emil nent lawyers in the city, arrived at the cor clusion that the proposed legislation asked would be unconstitutional; and, although few very able lawyers had in- sisted that the bill would b 2 strictly con- stitutional still the concensus of opinion of a majority of the legal fraternity was that such an act would not be coustitn- tional. The com mittee does not think it wise to continue pressing a measure, as much as it may be desired, which surely will be tested and may not be upheld by the Supreme court.
 While it is not the sphere of the com mittee to make any recommendations, but simply to report upon this measure, it will nevertheless suggest to the Commercial Club that steps be taken to CO., operate with the city authorities to secure the authority
 
 to levy special local assessments, which will come under the head of police regu- lations, such as for street cleaning, street lighting, garbage, sewer, etc., upon prop erty directly benefited by these depart ments and Improvements, thereby making these departments through these assess- ments seli-sustaining. It was the uni versal opinion and expression of the law
 
 lawyers represented the most eminent counsel of the Alabama bar, that these assessments can be legally levied.
 Authority will also be sought from the Legislature to authorize the city to tax both life and fire insurance companies certain percentage upon policies written. The right and legality of this is admitted. The only difference is as to the mode of assessment, whether it should be uni form tax on every policy written, or per centage upon the amount represented on the face ofthe policy. The most practica- ble way appears that the insurance com. panies, both life and fire, should be re- quired to pay five cents on the hundred dollars, or 1a of 1 mill on the amount of insurance written, to be paid to the City Treasurer, and the policy then officially stamped tax of five cents on the hundred dollars would be on a $500 policy 25 cents, on S10 ,O00 policy S2.50.
 This tax would not, strictly speaking, be paid by the property owners, but by the insurance companies. Basing the insur- ance on property in the city to be as much as the assessed values on real md personal property, which ought to be about S1S,- 500, coo, the revenue from that source would be S9250 per annum. However, the committee believes that the insurance car- ried on real and personal property in the city exceeds the present values of assess- ment for taxes by several millions, since people invariably insure in excess of the amounts for which their property is as- sessed; besides, household furniture and other articles are insured, which are only in few instances given in to the assessor for taxation. This income would maintain altogether, or any way contribute materi- ally to the maintenance of a good fire de- partmeBt.
 IL is estimated that there is annually written s3,0C0,oo0 Of fIifeinsurance, upon