The age-herald., 1899-08-25

the absence of an important witness it went over until this morning.
 The case of the Pioneer Mining and Man ufacturing Company was passed at the suggestion of the state, as was also the case of the Birmingham Water Works company in both of which large raises had been made.
 The case of the Consolidated Electric Light company was called, and both sides announced ready for trial, MT. Cabiniss in- sisting upon the attendance of MT. Arm strong, secretary of the company. who was telephoned for. Mir Cabiniss suggested that the Southern Bell Telephone case might be taken up after the Electric Com pany case was disposed of. and MT. Wood ruff. the local manager of the company. was notified, in order not to delay the court.
 While waiting for MT Armstrong the questions of law in the Electric company's case were discussed. The original assess ment returned by the company was BPS, ,13O. An increase of $572O00 was asked by the tax commissioner, including the tax on gross income, which was shown to have been repealed by the last legislature as to this class of corporations, and which was not insisted upon by the state.
 Captain Ward, of fhe board. wanted to know what was the issue in the case. stat ing that as es1e understood the question it was to ascertain the real value of the property as an income producer
 It was necessary to hear the testimony of the witness in order to proceed further with the case. and as MT Armstrong had not arrived it was decided to take up the telephone company's case. In this case the original assessment was $25 900 on property and $3S50O on gross income, which is still liable and $6,5O0 on building.
 The commissioner asked for an increase of s279,S56. running the assessment up to $5oO0Oo. Walker Porter x Walker ap- peared for the defense. w. l.. Woodruff, the manager of the local exchange was called by the state and testified concerning the property of the company in this coun- ty. He stated that he had been the mana ger of the local office for the past four years and that the gross income of his of flee for last year was $3S,5OO. After deduct ing local expenses he had remitted to the home office in New York about $21 50O but was not informed as to the general ex- penses which were chargeable against this sum nor to the amount of material which had been used in keeping the system up, all of which was purchased and paid for by the home office.
 Mir. Woodruff was questioned concerning the improvements which had been insti- tuted prior to October i. 1S93 when the assessment was made and gave it as his opinion that about $4O,O0O had been ex- pended on the new system which was at less.
 The witness was closely crossed by MT. Walker, who wanted to show that as local manager he was unacquainted with the general expenses of the company.
 D. c. Simms district superintendent, tes- tified as to the general expenses in addi- ton to the local expenses. consisting of salaries of the head officers. superintend- ents, attorneys and other items. What these amounts were MT. Simms was unable to state. but he produced telegram from New York showing that the total ex- penses chargeable to the Birmingham office we're about $33.OO0. The state objected to tine telegram, but the board allowed 1t to be read and the case was submitted with out argument. After a short deFberation the board announced it's decision raising the assessment S,500. Mr. Walker, for the defense gave notice of an appeal.
 After disposng of a small individual case the board adjourned until this morning at 9 o'clock. when the Consolidated Electric Light company's case will be taken up.