The Montgomery advertiser., 1901-08-09

ohucT the prOVlSlOn or the Olu SOii- sutution. 1t has brought about a great deal of trouble to municipalities throughout the State in the assessment of taxes. The law as t now stands. and as it will stand if this section IS adopted as it now stands, requires the | municipalities of the State to go one year back on the aSse essment made Tor state and county taxes and simply De- cause the word preceding was put III the old Constitution. Under It's ope- ration 1t is necessary, the law requlr- ing that the assessment of every mu- nicipality be gotten from the Tax AS sessor's office. it Is necessary to go to the court of record and get the assess ment from the books of the present year and then make the assessment | according to that of the preceding year. This has worked great hardship to the municipalities. As an lliustra- | ton take the city of Ensley. TWO years ago a lot there. possibly might be assessed at $50. At the next assess | ment for State and County purposes that same property might be worth SIX thousand dollars. There are a num- Der of instances of that Kind Tn that city. According to the law as II now stands. if the assessment was made on the valuation of fifty dollars on
 
 sessed at six thousand dollars. not Withstanding the increae in value or improvement upon that lot. the munl- cipality is required to assess at the sum of fifty dollars. whereas the 9td" and County Is assessed at SIX thouSdil dollars. The Supreme Court mas con strued the meaning of this constilu- tioral provision, and in it's declsloh It | is 1T, ted by the learned justice WHO dcli\ -.ul the opinion that IL was a wrong. put that the Constitution re- uuirinz it the Court must adhere to what the Constitution said. and not what was just and right. In the case of the Elyton Land Company Vs. May or and Aldermen of Birmingham In the year 1SS6. they assessed thelr prop erty. and there was not included III | the assessment a large amount or per I sonal property which would nave Itt- ted the municipality some four or i've | thousand dollars. but in the year Tn whieh rIhS assessment was mane | on - the. personal property to, State and County they hau | a large amount of personal property, and twthstardng the t1ct that 'h' l city of Birmingham has passed an or dinsrce recurring them to pay taxes on the first day of January in the year | in which the assessment was made. | vet in construing this law the supreme | Court of Alabama said they were not | entitled to the taxes upon this proper ty. Notwithstanding that on the frst | of January it was within the conhneS of their municipality, and ;he result was that they lost the taxes on person. al property to the amount of four thou sand some odd dollars. The court In | its opinion In this case said: we have | carefully considered the question raised because of it's importance, and that 1t is brought for the first time before | the court, and have arrived at the con | cIusion, announced with some reluct- ance. but with the policy or expedlency of the constitutional provision We have no judicial concern. Our duty is to in terpret # as it is ordained by the peo- | ple We are forced to hold fhat the provision of Section 70 of the charter | of the city above questioned is uncon- | stitutional."
 Mr. President. what reason can there | be to require a municipality to take | the assessment of the preceding year. when it would be just as easy to get the assessment for the present year? | The assessment is made during the last three months of the year. in October | November and December. This matter l | tax collector of Jefferson county. and the various municipalities throughout | our county. and with this explanation l am sure that the Convention will adopt | this amendment and allow the assess ment for the municipalities be made on the same year that it is made for the State and county.
 MT. Sanford CPike)-I desire to of fer an amendment relating exclusively to the city of Troy It is a local mat ter and 1 offer it as an amendment to the amendment.
 The Secretary read the amendment as follows:
 Amend by adding at the end of the section and providing further that the additional tax authorized to be levied by the city of Troy shall be applied when collected exclusively to the ad-
 justment of the present indebtedness of said city"
 Mir. Samford-I desire to say simply that 1 have conferred with my col league. Mr. Murphree, with reference to that addition. and he thinks it is wise, and l think it is wise. We agree about and l ask the Convention to adopt it.
 The President-The question will be upon the adoption of the amendment offered by the gentleman from Pike.
 MT. Beddow--l do not think it is ger mane to the amendment 1 offered. It relates entirely to separate matter.
 The Pres.dent-It seems to the Chair that the point of order is well taken.
 Mir Samford-I think the gentleman | is right and l will ask unanimous con sent to withdraw the amendment for the present.
 The President-The gentleman from Pike asks unanimous consent to with draw the amendment. The Chair hears no objection.
 MT. Chapman-I rise to support the amendment introduced by the gentle man from Jeffersoi--
 MT. deGIaffenreid-I will a. k the gen
 tleman to yield for moment. The hour of l o'clock approaches, and l wish to introduce short ordinance so that it may be referred to the proper com mittee. @ *."
 The President The gentleman from Hale asks unanimous consent to in troduce an ordinance. The Chair hears no objection. "..--.'. s.""s
 The Secretary read the ordinance as follows
 Ordinance No 445
 Be it ordained by the people of Ala
 bama in Convention. that Section @S o1 the article on judiciary heretofore adopted by this Convention be repealed and the following section substituted in its stead:
 Sec. x. A solicitor for each judicial circuit or julieial subdivision of tn