The age-herald., 1898-10-22
,upreme court and the legislature.

supreme court and the legislature.
 Second. Section a907 of the code of Ala bama of 1896 has been the law of Alabama fof great many years. see this same law in the code of 1876. the code of 1ss86 and the code of 1s96 This section provides that all property devoted to religious or char1t- able uses, all school furniture and prop erty, all property of agricultural or hort- cultural associations, all property of law and scientific institutions and law assoea- tions the libraries of the ministers of the gospel, all the property to the value or $1 900 of deaf mutes, insane and blind per- sons, all family portraits, household and kitchen furniture of every family to the value of $150 one yoke of oxen, one cart or wagon, two cows and calves, twenty head of stock hogs, twenty head of sheep, all cotton and agricultural products which
 were raised or grown during the preceding year, provisions and supplies on hand for the current year, and wearing apparel, etc., to be exempt from taxation, and the eonsu- tutionality of the act has never been as- sailed. This act so recognized the right of the state to exempt certain species of prop erty from taxation, and there is no reason why, If the state elects to do so, 1t should not exempt cotton factories from taxation for ten years as household and kitchen fur niture, hogs, sheep, cows and cotton on hand enumerated above. The provision in the constitution of Alabama which provides that "all taxes levied on property shall be assessed exactly in proportion to the value of such property in no wise conflicts with the foregoing views. This simply means that when taxes are levied on certain spe- cies of property they shall be uniform. I am inclined to think, however, that the act approved February 13, 1897, exempting cotton factories in Alabama from taxation TOT ten years, being a general statute, is a general license in the nature of bounty, and revokable at the pleasure of the legis- lature, but affording protection until re- pealed. Grand Lodge vs. New Orleans, 166 U. s. Report, pages 143 and 147. No officer Of the state or set of officers of the state could revoke th,s license except the legisla- ture, and it is not probable that such would be done, as it would be a breach of good faith towards those factories which were erected under 1t. If, however, a cot ton factory should be incorporated by a special charter from the legislature con- taining this provision as to exemption from taxation, and the charter should be &C., cepted and acted upon. whether or not it would constitute a contract such as legis- lature could not revoke, is another question. l will not discuss this, as you have not re- quested my views on this subject. Yours truly, J. l. WILLETr
 AS yet the Manufacturers Record has not received any reply from Hon. Hoke Smith, but in last Saturdays Atlanta Journal which Is owned or controlled by MT Smith, our letter Is published with heading whcih has entirely misled the public, and based on It a dispatch was sent to the New York lO the ellecI that the editor Of the Manufacturers Record was taking the position that these exemptions from taxation are not constitutional. The editor or the Manufacturers Record did not in any way whatever take such position On the contrary, the Manufacturers Record Is constantly urging the wisdom of exemp- tion of manufacturing industries from taxa tlon, and it is impossible to account for the letter to Mr Smith having been used in such s, way in the Atlanta Journal other than to suppose that it is an effort on the part or that paper to question the constl- tutionality of the exemption in other states. hoping to keep manufacturers from locat- ing in them.
 Just as the foregoing is ready for press we nave the following letter from Mr. Smith:
 e.Fhere can be no !es'a, tax exemption in Georgia. We accomplish municipally tax exemption by making a nominal assess ment.
 T presented paper on this subject to convention which met in Atlanta a few months ago, and I will have a copy of it sent to you.'