The age-herald. [volume] (Birmingham, Ala.) 1897-1902, 1899-02-01

adroitly putting together his opinions OF our
crimes and misdemeanors, derived from
sources which a court of justice would not
for moment consider as evidence. and
many acts which were not even intimated
were wrong. but all so blended as to cause
the casual reader likely to think that every
thing stated was the subject and proof OF
a grevious crime.
Judicial Acts Assaulted
Above all the judicial acts of the court
are most fagrantly assailed. This volume
is delivered to the governor and now con-
stitutes the sole pretended evidence of our
guilt and the sole basis for our prayed for
expulsion from office.
We said the purpose and supposed effect
of the proposed legislation, is nothing but
our summary expulsion from office. 1t
does, in addition, work change in the
name of the tribunal from commissioners
court to "beard of revenue,e we believe,
and authorize the filing of the vacancies
created by our expulsion. until the next
general election, by the people, by appoint
ment of the governor Beyond this the
proposed legislation leaves the tribunal
substantially where IT found 1t. It is not
abolished. 1t continues to live the same
life. The new christening does not affect
its vitality. "There is nothing in name"
The law regards the Substance, not the
form of things. The governor simply SAYS
to you to change the name of this tribunal,
thereby expeliHg as supposed these objec-
tionable commissioners and let me fill the
vacancy by appointment until the people
at the next election can choose successors.
No precedent exists in this state for such
a proceeding.
The Days of Rccc ktion
No board of revenue created in the awful
days of reconstruction or the dark period
following. gives precedence for it. The
boards, the creations of that time, were
built upon different orders. We think the
principle we law down undeniable Is the
general assembly of Alabama ready to UNI
dertake, even, our expulsion in the matter
here proposed?
When these remarkable proceedings are
brought to the conterlplative mind, the in
qury naturally arises, as there not some
special incentive to the unauthorized, Vlo-
lent and grievously hurtful attack upon
us? We would fain leave incentives out
view, in an answer like this but then, as
here, they clearly give color and chaI aeter
to tire entire assault and are essential 70 us
correct interpretation We feel that the de-
Tense of self justfies their Introduction
What we must say is thus alone prompted.
Peculiar common knowledge advises that,
during the administration of his excellency,
Governor Johnston, the office of back tax
commissioner" we believe he is commonly
called, was created under the advocacy or
the governor for the more efficient collec-
ton of escape taxes and the more just and
correct assessment of future taxes. 1t was
a measure in which the governor manifest
" felt peculiar pride and zeal, and, meeting
with considerable opposition, 1t became
sharp issue in the gubernatorial campaign
following.
Aimed at the Corporation
The opposition; however, largely abated,
resulting, We think it may confidently be
stated, from the general belieI ehgendereu
during the campaign that the measure
would not hnd scope for execution against
the masses OF the people and was not IN
tended to reach them, but to reach certain
classes of corporate interests which were
not thought TO have dealt fairly IN the mat
ter of taxation of their property. 80 IL was
however, that in Jefferson county, Wheis
many Industrial corporations exist, ana
any contention touching assessments OF
Corporate property, under the operation OF
the back tax law, arose and came before
the commissioners court for judicial trla
These trials were had, the state and tax
payers being represented by able counsel
Evidence was introduced and the questions
arising zealously itigated and the causes
decreed by the court. Some of these de-
cisions We're highly displeasing to the gov
ernor and tax commissioner and though
ample redress of erroneous decision was
open to any dissatisfied litigant through
the system of appeals provided by law, I'M
friendly criticism by tho court and its jul
dicial integrity was INDUCED in,no little Of It
finding its way in a part of the city press
in a way calculated to endanger prejudice
against the members of the court in the
minds of the thoughtless.
Keeping the Records
We remark, in passing, that if the records
of these trials were improperly kept and
made up by the probate judge upon whom
the law casts the duty of keeping the rec
ords, whereby appeals taken were rendered
unavailable it was upon the parties appeal
ing to see that such records We're put in
proper shape before being certified to the
appellate court. At any rate, no duty per-
tanning to the records devolyed upon us.
We have not for some time been without
information that the governor, in the in
tensity of his displeasure with the judg
ments of the court in these matters, had
formed, if not openly manifested purpose
to compass, if possible, by his great influ-
ence. personal and official, the end of our
official expulsion in the mode now being
attempted The utter hopelessness of the
success of such an effort before the general
assembly of Alabama, or any other con-
ceivable body of civilized men, based alone
upon an assault upon the judicial decisions
of court of justice made by the dissatls-
fed party litigant, or the chief representa-
parent, and we, therefore. submit to your
calm judgments and the judgments of the
people at large, il the unwarranted and I'M
paralleled intrusion and action of Mr.. Cow
an touching our ministerial administration
of the affairs of Jefferson county, was not
more expedient suggested and resorted to,
in the hope of ferreting out some malfeas-
ance or misfeasance which might induce
the desired legislative action.
Guard the Principles, of Liberty
When our fathers met to build our new
republic, with a prophesy amounting, it
now seems to more than mortal ken, they
conceived the written constitution with
it's grand and ever-enduring system Of
checks and balances-the distribution of the
powers of government into the three great
divisions, legislative, executive and judi
cial coordinate, yet each separate and
distinct from the others and supreme in its
department. This system, this freedom of
encroachment of one upon another, is the
keystone of the arch of American freedom.
Under it, three millions of souls have grown
in century to more than seventy millions.
Millions from other nations have given I'D