Birmingham state herald., 1897-03-07
GOV. JOSEPH f JOHNSTON
Expresses His Opinion of the
 State Tax Commission.
OBJECTION TO THE LAW
Is Based, He Says, Upon Misconception of Its Text-No Reflection Upon
 Tax Assessors.

state tax commissioner, Judge Wood, will soon complete the appointment of county commissioners and the law will be in full operation.
 The governor has taken and is taking great interest in the organization of this new branch of the revenue department of the state.
 It is well known that Governor John ston approved the bill before it's intro duction and lent his influence to it's pass age, believing it to be the best remedy any che has yet suggested for the inc qualities of taxation which everybody ad- mitsand deplores. He has been too busy since tho general assembly adjourned for any public discussions on any subject but today the governor gave to your cores pondent the following interview;
 'eI.le objection to the tax commission law" said the governor, "is based large ly uTon a misconception of its provisions and Purposes. The question that con fronted the general assembly was how to meet a deficit, admitted by all, ana variously estima ted at from $225,00 to over $500, 900. There were but two ways to meet this deficit and secure a larger reve- nue to the state that would enable us to improve our public schools. One was by increasing the rate of taxation and compelling those who are now bearing the burdens of government to contribute more IdrS6ly, anu tue OlItI was tO iS- uuire those who have been evadng just and fair taxation to contribute their share. The legislature chose the latter plan, and think chose wisely.
 'aTo say that this act reflects upon the assessors is absurd, for it is well known that the census of 1890 shows the taxa ble property of the state amounted to more than $623, 900, whereas the as easements for taxation amount to only $260, GOO, GOO.
 ''If there is single honest tax payer in the state who objects to this law be- cause it will compel his neighbor, who has been evading or escaping fair taxa tion, to do his duty, I have not yet found him, The law will not touch single man in Alabama who is returning his property at 75 per cent of its real value; 1t will reach those who are making no return at all or returning their property at one fourth or one-half of it's value. It is in- tended to reach them, and so far as l can direct or control it's operations 1t will compel every citizen and corpora- tion to bear his fair and just share of the public burden.
 ''It has been represented that the law added a penalty of 20 per cent. on all taxes not paid by the first of March.
 There is no such provision.
 Tt has also been represented that the county commissioner could arbitfarily raise man taxes, and from his decision there was no appeal.
 ''There is no such provision. The truth is, if the commissioner believes that any man or corporation has not fair ly been assessed, he can make the as- Sessment and submit it to the assessor or to the commissioners court. The tax payer has notice of this, and the oppor- tunty to appear before the commiss1on- CTS court and to show that his valuation should not be increased, and the com missioners court or court of county rev enue passes upon it and settles the ques- ton and fixes the value. and if the tax
 %1,O .lrrx1a ONt of that court he may appeal to the cir cult court. Could any fairer hearing be desired by an honest man?
 'sThen, again, the tax commissioner cannot himself finally assess any man. He acts through and by the county aS- sessor, and subject as stated, to the re- vision of the commissioners court.
 ''The commissioner has exactly the power that the assessors have had for years in this state He has no power that the assessor has not He cannot open a door that is not wide open to the as- sessor, nor make an assessment that the assessor cannot make. He cannot ask question nor exact an oath of taxpayer that cannot be asked or exacted by the assessor. His work is supplementary and in aid of the assessor. The theory of the act is that the commissioners will have more time to search for escapes end ascertain undervaluations than the assessor, who has his time fully occu- pied in meeting all the taxpayers. All the officials under this act are a part of the revenue department, and report to the auditor. They are allowed no com pensation except a commission of 10 per cent. on the taxes actually brought into the treasury by their labor and research and compensation for other services act ually rendered. They do not take any money out of the treasury but bldng it in.
 "When this bill was passed creating these sxty-seven offices mot appointed by the governor, and that are no charge upon the treasury, state or county) an- other was passed repeating a law that au- thorized the governor to appoint sixty six men as equalizers, and the county commissioners to appoint sixty-six more, all of whom drew their pay out of the public treasurieS.
 ''If the assessors do their duty, if they permit no property to escape, if they see that flair assessments are made then Lthere will be no work and no pay for the commissioner. It is a fact that in one city of the state over $500 900 of real es- had entirely escaped assessment by the assessor, the city having employed an agent to review the work of the asses sor.. Should not this property have borne its fair share of the public burden? The tax commission bill does for the state what that special agent did for that city
 Tt is legalized robbery to compel one man to pay. on the full value of all his ploPCity oho PCiihll HIS utlSuDOT IO eS- cape.
 ''This is no new evil My predecessors were confronted with the same diff culties and in his biennial message to the legisla ture in 1894 Hon. Thomas G. Jones, then governor of the state said:
 Tt will not be denied that the value of property which is assessed and that which escapes taxation, is at least twice as great as the values shown by our assess ments. If all this property could be fair lv assessed the present rate of taxation . would more than suffice for our wants; but it seems idle to expect this, or any near approach to 1t. in the light of the repeated failures of legislative efforts, during the past seventt-five years, to cure the admitted evils of escapes from taxation and unfair and discriminativ values. It Is certain that just equaliza- ton of the burdens of taxation cannot be. effected, without a radical departure from old methods one of the most im- portant of which Is to change the mode of selecting tax assessors
 And Governor Johnston then proceeded