The Montgomery advertiser., 1901-06-30

a popular tninS To Qos DuLs MT. EIesi- dent and gentlemen, 1t Is not always a wise thing to do. Who are the most prosperous classes in Alabama. and,
 not only in Alabama, but throughout
 the whole length and breadth of this great land of ours Are the prosperous
 classes those who pay the smallest tax
 rates? I hope the gentlemen of this | Convention will listen to this: Are the | prosperous classes of Alabama, and are
 the prosperous classes throughout the l length and breadth of this land. are they the classes that pay the smallest | taxes? As you go out from this place, out over this State of ours, not only over this State, but over all the States of this Union, what do you see as you go out into the rural districts. where | the tax rate is the smallest? What do you see-often times you see desola- | tion and ruin up to the very corporate limits of tho great cities and towns. What produces this change?
 MT. Sentell--Will the gentleman al- low me to ask him a question? Mir. Banks-In a minute. what produces this change? Not one thing except the power to provide for the general good and the power that Is given by taxation, that is all. As you go throughout the length of our coun- | try do you see the urban population, | the tax ridden population, fleeing from those conditions out into the rural dis | tricts? No. sir, you see the rural dis | tricts greatly depopufated, people are leaving them and coming into cSndi- | tions of greater prosperity and greater | convenience. The lowest tax rates are | not always the most beneficial thing l for the people at large.
 MT. Cornwell-Don't you think the effect of the reduction of taxation will l be to increase the valuation? Don't you | think 1t would tend to increase the val uation of property in the State? Mir. Banks-I do not. MT. Cornwell-Don't you think the assessments would of necessity have to | be increased.
 MT. Banks-Of course the assess ments would have to be increased. Mir. Cornwell-And wouldn't they fall upon the small tax payers?
 MT. Ranks-Of course, but without | adding one dollar of real value to prop | erty.
 MT. Cornwell-I understand that, but | to meet the necessities of the State and counties
 MT. Banks-Yes, sir. 1t would be nec-
 essary to do that.
 MT. Cornwell - Consequently the
 smaller tax payer would have the bur den to pay instead OL tuS AasSO OhS' MT. Banks-Ye9. Mr. Cernweil-Would 1t not also in- crease licenses on corporations! MT. Banks-Of course the State would have to raise revenue. Now, there is one other thought. Mir. President. and | that is this. this Convention has had before it the reduction or taking on of the fertilizer tag tax. What has been the plea? To refer it to the Legis- | lature. Now what are we doing? We are depriving the Legislature ot the very power to do that which we think | they ought to do. What must the
 Legislature do in the face or reduo- | tton of the tax rate when there comes | un a demand that the fertilizer tag l tax shall be taken of. The legislator will say our hands are tied, the State of Alabama is obliged to have this
 money, there are no other resources from which it can be raised so the State of Alabama is compelled not only to keen that which it should not keep, but also put in the condition where IT
 Is obliged to adopt other methods oi taxation. in order to meet urgent and imperious demands.
 MT, F'ittS-Mr. President and gen. tIenen of the Convention: am not
 member of this Committee on Taxation which has made this report. l am not
 disposed to he a partisan in this mat ter. But when this able committee at- Ire careful examination makes a unan- i,no,ls report recommending this reduc- ton in the limit upon the tax rate and when 1t states that this has peeh done after the most careful examlna-
 ton and study of the conditions. that
 fact taken in connection with the
 pledge of the Democratic platform, up- t-l- nf R0.
 should lead us to concur in the report. MT. O'Nein (Jefferson)-May l beg
 the gentleinan's permission for an in-
 terruption? ..# ..'
 MT. Fitts-Yes. sir. ~..,t -'...
 MT, O'Neill-I wish to say that tfis
 Ia not the unanimous report or the
 committee. I am a member of that
 committee and I did not agree win
 the committee as to this reduction in
 the tax rate. The committee maae us
 report during my absence.
 Mir. Fitts-I am obliged for the cor rection. I would not Intentionally mis- state anything but had heard 1t said'
 without contradiction. that this was tha unanimous report of the committee,
 there was no minority report. and cer-
 tainly from these facts was warrant
 ed in making the statement dlo. but
 even if it be that one member or tnls
 committee does differ from the able
 committee upon this proposition the
 fact that the committee after the ab-
 Iest and most careful consideration
 have recommended that this reduction
 is entirely possible taken in connection
 with the pledge made that we would
 make this reduction in the limitation
 unon taxation if found possible. per
 susdes me that this Convention ought
 to vote not for the substitute onereo
 hv the gentleman from Hale 10 Take IL
 seven mills but to sustain the report of the Committee and make 1t six ana
 Q half mills as the constitutional nm-
 itation upon the xight to gather taxes.
 Now surely this Committee would not
 have come to this conclusion without
 lie most ample and conscientious con
 IiAaratIon. Surely then it must be
 within the range of possibility to make this reduction when it is reported py
 such a Committee and by such ma
 tority of that Committee.
 In addition to that let us look at the
 past history of the State ana at the
 natural laws of human nature and see
 if they do not demonstrate that this IS
 not only possible but in view Of the
 pledge in our platform and in view oI
 inc expectations of the people of this
 State. if 1t Is not our solemn duty to
 make this reduction in the limitation or
 the right to gather taxes.
 Far back during Governor Seay's ad-
 ministratiOn the tax rate was fixed far
 too low, four and a half mills. There
 ,vo. n con hafwean the income of the