The Montgomery advertiser., 1901-06-29


 tutional limit of 75 cents. When this
 act passed calling this Constitutional
 Convention, there was no guaranty of
 a decrease in the limitation of tax rate;
 we simply promised that we would not
 disturb the present rate of taxation It
 is true that the Democratic party came
 on and said if it was possible, we would
 make a reduction, but Gu the figures of the Auditor for the year 1900, and for years past say that We can afford to do it? I asked the gentleman a while ago the question in regard to the re-
 newal of the States debt, bonds at
 1-2 per cent. if that estimate was not
 largely upon the fact that the State of Alabama had mamixum rate of 75 cents. He differs with me in his an- swer to that question. It is not worth
 while to argue to a man for a moment that when a person undertakes to
 handle bonds that he is going to in-
 vestigate not only the maximum tax
 rate. but he is going to investigate the valuations of the State or municipality for years past, and when he investi- gates the fluctuations of Alabama val nations. whether boom or not. he is go- ing to fix his estimate on the average he strikes of the years he examines. Now I cannot undertake to follow the intricacies of those figures, but I re- fer you to page 15 oe the Auditors re- port, of his estimate for the year end- ing September 30th. 1901, and let us see how it tallies with the estimate of this Committee. On page 15 he makes the estimated total for receipts $2,547, 800 for the year 1901.
 MT. Browne--Will the gentleman ai- low me to interrupt him a moment.
 MT. Graham-Certainly.
 MT Rr0Wne-Tha estima te was of thA receipts and disbursements for this fis- cal year, and are identical to a frac- tional part of a cent with the estimate made by our Committee-with Judge Cook of the Auditors office. The fig ures you have before you-if the gen. tleman had taken the trouble to in- quire in the Auditors office, he would have found that estimates were made a year ago, and that the receipts were $SO0,000 more than the estimate. and the disbursement $240,000.
 Mr. Graham will answer in a mo- ment. I am quoting from the Auditors report made year ago, and the re- ceipts are $2,547 800. and the disburse. ments $2,526, ,970, showing only a sur- plus of $21, 900, in round numbers. and that does not include what the State of Alabama had to pay back to the University on account of the land sale which did not go into effect-s56.000 is the sum
 MT. Samford-Does it include what was to be paid back?
 MT. Graham-Does not include any extraordinary appropriation made by the last legislature. As to the differ ence of the gentleman's estimate and the present, I say 1t in the hearing of men who were in the last legislature, and of men who have served Alabama in many legislatures, that we have to- day upon our statute books the most drastic revenue law ever framed in AIaOama. rou cannot undertake to make estimates for future years upon the income or the estimated income which this revenue act will bring in framed by the last legislature. Shall we give the Governor Of AlaDama-lne then acting Governor and the present Governor-any credit for financial sense and for the investigation of fig ures when we read his able and we'll considered message to the legislature of Alabama, which said in substance: Gentlemen. you have reached the limit, you must make no more appropria- tions. Can we not trust our lamented Governor whom. as soon as he was able to assume the duties to which the voice of the people had call ed him. in his very first message to the legislature said in substance: Gen. tlemen, you must cali halt. you have reached the limit and you must pro- tect the credit and the good name of Alabama, you cannot do iu if you make any more appropriations. Now I at- tach some weight to these messages of these two Governors. I attach some weight to the opinion of such men as Richard Clarke of Mobile, who made a speech upon this very floor and told the legislature of Alabama that they had reached the limit and that they must protect the good name of the state. l ask you, gentlemen, why did a bill which passed this House appro- $l00,000 to the Confederate sol- diers of Alabama, why did that bill die in the Senate? Was it because men in that body did not esteem and revere the patriotism and the memories of the men of 1860 and 1865? No, gentlemen, 1t was not for that because Alabama does love her soldiers, dead and those alive. they refused to do it simply be- cause the business sense and wisdom Of the State said that the Treasury would not bear the appropriation at the present rate of taxation. Now. gentle men, l did not expect to make this argument. l did not want to do it be- cause you well know that when the question of the reduction of taxes Is suggested to some people they are will Ing to reduce without reference to the sffect that 1t may have upon the State pr upon the credit of the municipality whose rate is to be reduced. said in the outset that I appreciated the bur liens Of the people, and of the tax pay CTS and l would be the first man if this were to fix a rate to it could not be ;hanged or reduced, I would be the lrst man to come up and say that would stand by 1t If 1t had to be the 1xed rate. But when you come to fix limitation. and leave 1t to future leg slators to fix the rate, I am, out of abundance of caution. in favor of leav- ng 1t to the Legislature. Was there my demand. gentlemen, when this question of calling the Constitutional convention was up, that the tax lim- tatlon should be reduced. It never vas heard of until the Democratic Con- 'ention and it was not heard of in the canvass, no man urged his election here hat he might reduce the taxes, on the contrary the only pledge that 1 was lsked to make by any of my fellow 'ltlzens was, that I would not vote to 'atse the limit either of State, county IT city, and am here to abide that pledge, and when I do abide by it, I lave kept faith with every constituent
 have and with the sovereign people If the State of Alabama
 MT. Reese-May ask the gentleman ! question?
 The President-Win the gentleman permit an interruption?
 MT. Graham-Certainly.