Birmingham state herald. (Birmingham, Ala.) 1895-1897, 1897-02-11
OUR LETTER BOX.
TAX COMMISSION LAW.

Letters and Inquiries addressed to me
show that some persons have misunder-
stood the meaning and purpose or the
tax commission law. These are to cause
to be assessed, persons and property
which have escaped taxation In doing
this, the bill was SO conservativeiy draft
ed and so amended that not one sec
ton or clause or word gives to tax COM
missoners any power which was not al
ready conferred upon assessors and col
lectors, except the duty required by the
seventh section of the act to cite such
persons as fail to pay licenses, to come
before the probate. judge, and show cause
why they have not paid. This power
was conferred in order to prevent travel
ing shows, circuseS, peddlerS, lightning
rod vendors, and all persons who are re-
quired to pay licenses and fail to do so,
from escaping this tax. faa
| have been asked whether valuations
of real estate heretofore passed on by the
commissioners court or board Of equall-
cation, are to be ripped up" This is not
to be done. Section 10 gives the right 10
commissioners to assess any property af-
ter the first Monday in May which the
assessor may have failed to assess prior
to that date; section 2 refers to under
valuations for the. current year; and
both of these must go to the court of
county commissioners to be passed on by
that court. Section II, the most impor-
tant of the bill, refers only to escapes,
and commences with the proposition that
tax commissioners shall have All the
powers" for assessing escaped taxes (but
by implication and necessary construc-
ton none other), NOW given to the as
SCISSORS and collectors" The language
used in this section, is almost Identical
in words and absolutely the same in
meaning, as the code of 1886, section 4S5,
(see revenue code 1895, p. 90, and section
81 D. Is, acts of 1867, page 10, revenue
code) The tax commissioners can ask
no question, and impose no duty upon the
tax payer, not now clearly required lie
has no autocratic nor inquisitorial pow
ers, for his powers are no more than those
which have been on the statute book for
at least twenty years. Sothat the appre-
hension that there is to be great dis
turbing of present conditions, Is without
foundation either in the law itself, or in
the form and manner which l shall re-
quire it to be executed by county COM
missioners In this regard, without per-
sonal preferences, l am toiling to select
reliable, prudent men, such as the pest
citizens of the counties will approve; but
to put the suggestion of oppression or IN
Justice beyond question, and even make
it ridiculous, the first sections of the bill
provide that any commissioner may De
removed by the governor at his discretion,
and Joe Johnston as citizen or governor,
or any governor of Alabama and oppres-
sion, injustice and inquisition of the peo-
pie of Alabama have no possible relation
or connection. .
These objections, aside. this law is
practical and statesmanlilSe. No honest
man need fear it, Since 1879 statute
much more drastic has been on the books
of an adjoining state. There with the
same real value of property, $32S,O0O, 0OO
was assessed in 1894 against $243, 1000, GOO
in Alabama; and the valuation or prop
erty in Alabama has actually decreased
since 1894. In one county of this state
SO 900 acres of land were discovered not
assessed in a city of this state 100000
of real estate was discovered which was
not assessed; in one of the largest coun-
ties of the state the residence of the tax
assessor was actually sold for taxes.
There is a deficit of 100000. How to pay
it is the practical, pending question.
This is not sentimental question. 1t
has to be met. One way to meet 1t is to
raise the rate of taxation, that is, to
make those citizens pay more, who year
after year, have marched up to the tax
collector and paid best, or most, accord
ing to their MEANS The other way is to
require those persons and that. property
to pay this deficit, which has heretofore
paid the least or in many cases paid moth
ing Now what fair man can object to
this? and when this law shall be execut-
ed. as l have indicated herein, is 1t not
certain that the great majority of patti
emit persistent tax payers, who will find
some added to their ranks who have not
heretofore been conspicuous members,
will pronounce this law, as some of our
best legislators say tits, the best PROPOSE
ton made for many years to relieve the
tax payers of the state?
w. J. WOOD,
State Tax Commissioner