The age-herald., 1899-08-29
THE INCREASED VALUATION
Has Prime Reason for ReduCtiOn-ROad
 and School Tax Same.
BOARD WILL WIND UP THURSDAY
And Adjourn Until September Iowa ter Company and Railway & Electric Co.'s Assessments Raised Open
 Accounts Not Solvent Credits

The board of revenue has reduced the rate of taxation for Jefferson county 10 cents per hundred dollars of valuation, which according to a conservative esti- mate will save the taxpayers of the county about $35000.
 This action was taken at a meeting of the board held yesterday afternoon after due consideration and in the face of some technical opposition which, however, was satisfactorily adjusted and the reduction put through.
 The reduction was made in view of the increased taxation but does not effect the school or road funds, which will be corre- spondingly benefited by the increased val uation thus assuring a larger amount of money in these two funds, while the gen. eral expenses of the county will be kept within the present limit.
 Will Wind Up Thursday
 The board will probably wind up most of the tax cases by Thursday and adjourn over until the 10th day of September when taxpayers who heretofore could not be reached will be cited to appear.
 The first case before the board yesterday morning was the case of the Moore & Handley Hardware company, in which the tax commissioner sought to raise on "solv- ent credits.''
 ! Attorney E. K. Campbrell who repre- . scented the defendants raised the point that open accounts were not solvent credits and was sustained by the board.
 A number of corporation cases were dis posed of. among them the Birmingham Railway and Electric company, which was raised from $l96,27O to ss75 5.OOo. an increase of $179.7SO
 ] The Birmingham Water Works company was raised s4S 696 and the Smith Sons Gin company $25,000, the latter raise being on solvent credits" in the shape of collateral securities.
 An increase of $35,OO0 was made against the Alabama Breat Southern Railroad com- pany by agreement.
 In the case of the Birmingham Powder works, an increase from s75O to $25,750 was made, the commissioner having asked for s52.0
 Couldn't Get Insurance
 An officer of the company, who was placed upon the stand. tated that the prop
 
 that they could get no insurance on the plant which was liable to blow up at any moment
 The case of Captain ". c. Ward, one of the members of the board. was taken up by the other members, the captain being disqualified from sitting. His assessment as trustee of the Boddie estate was raised sSO0O and his personal assessment $40O.
 Other increases were made as follows Hillman. Handley & Co.,, s1O,0OO; Caheen Brothers, s6,5OO; Mrs c. Worthington, $2,- 700; A. A. Clisby. trustee, $2.O00; E. L. Cox. s1 300; J. l.. Worthington. sl200; Mrs. J. P. Wood SLIGO; T. T. Hiliman. $1,0O0; T. r. Wimberly. sl.OOO; Armour & Co.,. $1.OOO; J. E. Wilson, s9O0; W. and c. s. Eubank. S750; L. c. Worcester. $500: T. E. Lappoge, $500; Harry Harsh, $500; J. T. Jernigan, $500; Oliver Chalifoux, s25O.
 At Afternoon Session
 At the afternoon session after disposing of several minor cases the question of a re- duction of the county rate was brought up by a resolution providing for a reduction os 15 cents per hundred dollars for the general fund.
 Tax Assessor Mclaughlin was in the room and registered a protest, based on the fact that the board had already fixed the rate and that change at this time would entail large amount of additional work upon him and would prevent him from completing his report in the time pre- scribed by law. heated argument be- tween the tax assessor and Captain Ward of the board followed in which the charge and countercharge of neglect of duty was made but the matter was finally settled by an understanding that the board would pay the expense of the charge. based on an es- innate to be made by Auditor Gus Camp. It was suggested that the increased yalua- ton would be less this year than last and although the returns would average a little more. as a whole, the taxable val nations would be very little larger than last year. In view of this fact it was decided to make the reduction 10 instead of 15 cents, making the county rate 45 against 55 cents heretofore. The following resolution was then intro- duced and was unanimously adopted. "yVhereas, on, to-wit June 5, 1899. the Board of Revenue made an order, which Is recorded on page 15 of the minute book. among other things, fixing the rate of tax alton for general purposes for the county at 35 cents per hundred on each $1O0 of valuation; and whereas, the valuations have increased to such an extent as to jus tify a reduction of the tax for general pur- poses; therefore.
 'tBe 1t resolved, That the Board of Rev. enue does now amend its order of June 5, 1899, so that the words Twenty-Five cents be substituted for 'thirty-five eents,' so that for general purposes the Board of Revenue orders that there be levied gen. eral tax of twenty-five cents on each s1eo of property listed and assessed for taxa tion." After the adoption of the resolution the board adjourned until this morning at g o'clock.
 IT.. <l Esa. l-s.