The age-herald., 1900-08-29
THE BACK TAX LAW
 IN JEFFERSON COUNTY
To the Editor of the Age-Herald:

luS mOHlSOHitIy JOuIHdl, uuutT udle Ol August and 21, editorially takes occasion to speak of us Wery unpleasantly, how everl, and comments on our letter in the Age-Herald of August in reference to the Back Ttax Commission Law. We have he's itated to reply to them for the same reason that a citizen hesitates to bring suit against an attorney, i. e., 1t does not cost the attorney any attorneys fees to fight you, and to fight back at a newspaper, and particularly for a novice to do so with paper so ably edited as the Journal, is enough to make one hesitate. MT. Cory, who terms us "a most lovable and esti- mable humorist of note," intimates that our article was palmed off on the Age-Herald as joke, inasmuch as wv. B. Leedy Co. selected the special edition of the Age-Her- aid, whose columns teemed with millions upon millions of Jefferson's growth and prosperity to open the war on the tax com mission law, and why? All because this same tax commission law has increased the assessments of property in Jefferson some five or six millions" The Journal does us an injustice when they say we fired the opening gun of the movement for repeal be- cause of this increase in Jefferson" It Is not the increase in Jefferson alone that we complain of. It is the injustice, inequality and many other defects that we find fault with.
 Jefferson ever stands ready to bear her part of the burden of taxation, but we must not bear it all. We have not the re- suits for 1897, but in 1898, as we stated in a former article, Jefferson contributed five and one-half millions of the raises, when the total for the State was only $S9 900. The total in 1899 for the State was $10 445,0 900, as shown by the State Tax Commissioners report for 1899 (see page 29). Jefferson, you tRih led leaving 6i other counties to furnish only S5,- 445, ,00O The results for 1900 we cannot as- certain now, as the books are not made up, but Jefferson will go this year again over the five million mark-what the bal ance of the State contributed we cannot learn definitely until the auditor Issues his report for 1900. Now the millions of growth and prosperity of Jefferson, as shown in the Age-Heralds special edition, mark you Ed itor of the Journal, might have been mill lions more had it not been for this unjust and unequal law that must keep capital away. Now look what it cost the taxpayer in addition to his raise The Tax Commis- sioner of Jefferson County gets 10 per cent of the amount of taxes received from the five million raises, he gets another 10 per cent on amount of mortgages In this coun- ty, 3 per cent from the city on solvent credits, 25 cents for each citation issued to the taxpayer whose assessments nave been raised, end 9 cents for each witness subpoenaed to prove or diSprove the raise. Next comes the Board of Revenue, who sat this term, we believe, about thirty-three working days at an estimated expense Of $40 per day, which for six working hours Is near S per hour. And last but not least the regularly elected Tax Assessor and Col lector get their legal commissions on these raises so we are informed, but just what commission they are allowed we have not taken the trouble to look into. The Journal says Why this little faction would make of Governor Sanford a mere understrapper in their war on everything that Governor Johnston has done to Improve the public service" Bless your soul, we are not mak- ing war on Governor Johnston; he acted, no doubt in this case for the best inter- ests of the people, but laws when enacted often appear for the best interests of the people, but when put into operation and are found to be oppressive to some or the people and not to others, they should be amended or repealed. We claim that this is the case with the tax commission law. Let by all means the glaring defects be emasculated and they are many particu- larly the sliding process that gives the commissioner his fees and makes no more revenue for the State and county As H. lustrated in former article;
 A corpora ton will assess for one million and the commissioner raises 1t to three millions. Next year the corporation gives in its property for one million again, and 1t Is raised to three millions. Who is ben- eftted by this trading process? Only the back tax commissioner. No, no, MT. Edi- tor, our article was not intended as joke, as the results will show at the next meet ing of the General Assembly, we have no doubt We will admit we are fond of a joke and do indulge sometimes. Looking hack to 93 '94 and '95 (which was no joke) when we saw times in Birmingham that tried mems souls," we had the good for tune to be associated with MT. Cory when he was the much esteemed secretary of the Commercial Club of Birmingham-the times were so dull that the club held their meet ings on the ground floor of the p0tser building the most central part of the busi- ness center of Birmingham at a nominal rental, if any rental at all. We were all "whistling to keep up our courage in those days, and when a croaker would raise his head MT. Cory and the writer would iump on him with both feet We would however take the omnibus situation good naturedly, and though an effort to do so would intersperse our remarks on every oc- casion with wit and humor. This must have impressed MT. Cory so forcibly that he styles us as a "wag of note" Not so with our friend; he took the situation so seriously that 1t affected his nerves to the extent that he resigned his office as sec- retary of the club, that he had served so ably and a position that he could have kept for life at an increased salary annual ly, and actually fled the country. We, next heard of him in Europe with an Electro boise attached to each ankle. This subtle