Birmingham state herald. (Birmingham, Ala.) 1895-1897, 1896-12-02

large acquaintance with the state. We
all know that there IS a difference of val
ue in different sections but we find from
this report that lands of the same char
acter lying in almost contiguous counties
are assessed at values entirely irreconcil-
able with equality in the distribution
or the burdens of government. A study
OF the detailed returns also shows that
mule loses a large part of its value in
crossing county line. To remedy these
e. l suggest that a state board of
:. ..alization be created, consisting of the
Ssditor, treasurer and commissioner of
agriculture, part of whose duty it shall
e to fix the average value of lands in
zach county and also correct such other
as shall seem best in your
wisdom.
1 also suggest that you enlarge some-
what the license list and charge some
official with the duty OF enforcing the col
lection. Amongst the articles that can
be added to this list Is the bicycle which
has almost wholly escaped taxation,
whilst it has reduced the demand for
horses and mules, and to that extent di-
mnished one source of income to many
of our people.
1 recommend also that instead of add
ing interest to the amount to be paid by
tax payers who fail to pay by a given /
date at the present rate fixed by law, that
fixed per cent. be added of, say one per
cent. for each month in default. So that
all payments made during any one month
Will have the same addition in the way
of interest and thus enable the auditor
to keep a proper check upon all collec-
tors. | recommend also that all licenses
not paid during the first fifteen days of
January shall have a penalty of 10 per
cent. added for each month so in default
I recommend further that you multiply
the objects of taxation and add a tax on
collateral inheritances and gifts and be-
quests.
to 4
predecessor in regard to the payment of
costs upon the receipt of convict, upon
the propriety of covering solicitors fees
into the treasury, and also to meet the
decisions in the cases of Purifoy. auditor,
vs.. Andrews and same vs.. Godfrey.
l recommend that where the average
number of prisoners in jail is more than
ten or fifteen that the compensation for
feeding shall be reduced to % cents.
EXECUTIVE MANSION.
Whilst our state pride would be graft +
fed to have an executive mansion worthy
of our commonwealth / do not think the
present condition of the treasury justities
us in taking that step now.
ESCAPED TAXES
l also recommend that a commissioner
of escaped taxes be provided for, with
full power to nominate deputies In the
several counties, for the purpose of add
ing to our assessments all real and per-
sonal property that has escaped taxation,
and that his compensation be a fixed per
cent OF the actual money recovered and
paid into the state and county treasur-
les so that no expense shall be incurred
except for benefits actually received To
this officer might be committed the duty
of looking after and selling land bid fm
by the state for taxes.
EXAMINER OF PUBLIC ACCOUNTS.
I recommend that the examiner of pub
lie accounts be paid a fixed salary and
that the ba attf N
ploy assistants whenever needed in or,
der that frequent and efficient SUPER
vision may be had of all officials charged
with the collection or disbursement oG
public funds. The records of the audi =
tors Office show that the present SYSTEM
is wholly insufficient, and that but very
few Offices have been examined and
some OF them too late to prevent serious
loss to the people The fact that such
examinations will be made and that there
will be no temporizing with wrong will
secure the payment to the state of large
ly more than the cost OF the work
CONVICT SYSTEM.
That the state should have steadily in
view the necessity for getting entirely
rid of the lease system of convicts and
of withdrawing them from competition
with skilled labor but few deny. In the
present condition of our treasury and the
inability of our people to contribute more
largely to the support of the government,
we are constrained to proceed carefully,
but the efforts in this direction should
should adhered to until the whole system
shall be rooted out and at the earliest
possible moment. Humanity, justice and
fair dealing require this. That policy has
been declared, some progress made and
there should be no hesitatng or faltering
in pursuing It, l fear that the cotton fac
tory established at Speigner will not bring
the anticipated returns, from the char
acter of the labor to be employed and
the frequent changes that must take
place in 1t. The convict bureau has
grown to large proportions. The receipts
and disbursements annually aggregate
several hundred thousand dollars, and
the supervision reaches the proper care
and punishment of q large number Of
human beings. 1t Is growing more COM
plicated and am inclined to think larger
compensation will have to be provided
in order to command adequate talent.
All of the inspectors and officials con-
nected with the department should be
required to reside at such places con-
venient to their work, as the Governor
may designate, and the whole of their
time be at the command of the state.
The travelling expenses of these officials
and employees In visiting their families
should not be paid by the state. Larger
power and discretion should be given the
board, under the governors approval, to
hire convicts either publicly or privately
and for such work as the best interests
of the state and the convicts may re-
quire. Inspectors should be prohibited
from appointing TO any service under
them persons related to them either by
blood or marriage, so that nothing shall
prevent their holding each employe to rig
i'd accountability. / am inclined to think
this would be a wise law to make appli-
cable to every public official having the
power to appoint or employ men to serve
the people.
LYNCHING.