The age-herald., 1899-08-25

poraticnsa should be taxed upon the fair market value of their property. Chairman Earle had retired from the board during the discussion of this ques- tion. MT. McAdory was presiding as |, chaifsnan.
 The board consulted and raised the | assessment from 5000 to s7.O0o. l MT. VanHoose retired. The Eiyt0n and Other Companies The Elyton Land company case was the | first called yesterday, but it was postponed because the receiver had not been notified. It had turned in it's vacant property at one million and had been raised to the ceiling leby Commissioner wetmore. The case will be cried soon. The Birmingham Building and Loan asso- citation was raised $2,000. The Three Rivers Coal company was raised on its mineral rights to lands from $2 to $2.50 per acre. The cofnmissioner ap- pealed. The company will go to the courts with three jacks to draw to. The Sheppard Lumber company was raised $3,750 without much barley.
 J. H. Roll. the wall paper man. had his stamped sheets raised from s70O to $i,OOo, and gave up gracefully.
 MT Crelln, the Birmingham Boiler Works man. put in 5000. He was raised $500 and gracefully stood the raise.
 Tire Tutw eiier Case
 The Tutweiler Coal and Coke company drew up to the table. in the person of Major Tutweiler, and took hand to save it's pile from the hand of the back tax commission CT.
 What is your capital?" asked Mr. Cab aniss.
 Fifty thousand dollars" answered Ma jor Tutweiler.
 Then it developed that the company had 5,s75 acres of coal lands The land and stock of goods in the commissary had cost s5O,O GOO.
 In response to an inquiry Major Tutweiler stated they usually carried stock of $l0.- 900 of goods in the commissary.
 Major Tutweler further stated that some of the land had cost $25 an acre, some as high as $2O and some as low as $15O
 Major" asked MT. Cabaniss, ais not the stock in your company worth $100,000? Would you sell it for that?"
 "It is not for sale but I think I would"
 .'Would you have sold 1t last October for s75OOO?"
 That's a leading question"
 "Well, I won't press you on that" said MT. Cabaniss.
 Then MT. Cabaniss addressed the board, saying this property had cost $50 900 and an additional $75OO had been expended on it. The board cauld do what 1t pleased with it. The board did. The property had been ;,x for ,nnh alt was raised $20,OOO. Major Tutweiler stood the raise and retired.
 4 MT Minor. of the Ensley Brick company. had turned in his property at $25,0O0-the full amount of his capital stock, and all it was worth. Yet the back tax commits sioner had seen him raise. Attorney Cabaniss asked few questions. ascertain- ed the error of the raise and laid down his hand with the remark, 'I dismiss this case"
 The board then heard the Van Hoose Au- ditorium case given above and adjourned for dinner. '" Afternoon Session The first houP of the afternoon session was devoted to the work of drawing juries for the circuit court. made necessary by a change in the law. fixing the time for hold ing the fall term of the court.
 For this work the board met in its reg ular quarters, and three venires of thirty six names each were drawn by order of Hon. A. A. Coleman, circuit judge, and W, K. McAdory, clerk of the court
 In the meantime the attorneys and off, ficers of the corporations who had been summoned in tax cases waited in the cir cult court room. It was shortly after 3 o'clock when the members of the board came into the room and resumed the hear ing.
 The first case called was the Alabama Rolling N1ll Company. but on account of