Birmingham state herald. (Birmingham, Ala.) 1895-1897, 1897-02-11

no one willingly and cheerfully pays
taxes, that all taxpayers pay only such
an amount of tax as they are lawfully
compelled to pay. In this state when the
statutes required taxpayers to list their
property and fix the value under oath,
many taxpayers refused to swear to the
value because they were afraid they
would perjure themselves If they valued
their property as similar property was
valued by their neighbors and other cit
liens of the county and state.
The statutes of Alabama fix the rate
at which tax on property shall be paid,
and the value on which this rate is levied
is required by law to be what the prop
erty will bring in money, when sold In the
usual manner of selling such property.
On this basis the state should get taxes
on at least $500, 100000 of taxable property,
which would yield. at the present tax rate
an annual income of $2,750000 sum far
in excess of its necessities. If the law
was enforced, the state government would
have ample for all purposes and would
be able to pay off its bonded indebted
ness before it becomes due. With these
undeniable facts tax values have depre-
ciated from 1915 000,0 900 in 1891 to $242, 000,-
600 in 1897, II per cent, and to meet the
necessities of the state, the rate has had
to be advanced from four mills to five and
half mills, an increase of 371s per cent.
the state is not amply provided with rev.
enue. The values are here, we have the
rate and the statutes are ample. Why
do we not get the revenue? The trouble
lies in a failure to properly execute the
laws.
Tax assessors are clothed with ample
powers to execute the assessment laws.
The courts of county commissioners or
county boards of equalization are clothed
with equal legal authority to equaliZe
and adjust the taxable values of the prop
erty in their respective counties. Yet 1t
is an undeniable fact that the state gets
taxes on less than so per cent. of the real
value of taxable property. the percentage
being about Al. The examination of the
tax records, in any county, will reveal
a great diversity of tax values in property
of equal intrinsic value, belonging to diff
ferent owners. This disparity exists TO
greater or less extent in the several
counties of the state as compared with
each other.
Is it the small tax payers taxable prop
erty, which is readily found and its val
lie easily estimated that escapes taxa
ton? AS a rule, this class of tax payers
very nearly comply with the require
ments of the law, both as to items and
value. Among the larger tax payers
majority would willingly comply with the
statutory requirements if they did not
feel that they were bearing an unjust
proportion of the burdens of taxation,
imposed by an unnecessary high rate.
because of the evasions practiced by their
neighbors and other tax payers in the
state. Under this condition of things it
becomes almost a universal practice to
try to get rid of all taxation possible. Do
the county assessors discharge their duty
by requiring all to value according to the
standard required by law? Investigate
the tax records. 1t is fact, and general
ly known, that the assessor who faith
fully discharges his duty rarely succeeds
himself.
In some states of the federal union,
to prevent the assessors from using their
positions to continue themselves in office,
such officials are not only debarred from
succeeding themselves as assessors, but
they are legally prohibited from holding
any county office whatever for two years
after the expiration of their terms, as
assessors.
Thousands of dollars levied as privi-
lege taxes, annually escape. Are we in
need of any statistical facts to sustain
these assertions. The annual reports of
the auditor to the governor are teeming
with such evidence. The tabulated state
ments of taxable property. found on
pages 341 to 372. inclusive. will furnish
ample evidence that the proper valua-
lions of the several items are not reached
by taxation. Tabulated statements in
same report from pages 327 to 1888, inclus-
i've, will furnish ample evidence as to
escape license taxes.
Every dealer in cigarettes is required
to take ont and pay for license annual
ly, the price of which is governed by the
population of the city or town in which
the business is carried ON. The extent of
this business will readily lead to the con-
clusion that the state does not get from
it the sum the law provides. In sixteen
counties of the state not dollar is re-
ported from this source, last year. Do
the owners of theaters, public halls,
shooting galleries, dominoe tables, bill
Hard and pool tables, pay all the license
due by them?
AS q remedy for the evils shown above.
the general assembly has recently enact
ed law entitled an "act to provide for
the more efficient assessment and col
lection of taxes In the state of Alabama"
and is generally known as the tax COM
missioners act.
About the only charges against the
measure worthy Of note are. that the
commissioners, to get the benefits of the
10 per cent. penalty, will use the law
as an engine of oppression.
That the appointees are clothed with
power to assess escaped taxes for five
years back. That they have the power
to reopen assessments which have been
made and adjudicated and on which the
taxes have been paid. AS to the first the
statutes have, for years past, fixed the
pay Of assessors and collectors by COM
mission on the amounts assessed and