The age-herald., 1901-07-19
NEW TAXATION OF
 GREAT PROPERTY

under. as was alleged, a recent decision of the Supreme Court
 Following is the cotton factory taxation exemption act of the Alabama Legisla- ture, which was approved March 5, 1901:
 .'To Amend Revenue Laws-sec. 4. Be it further enacted, That to further pro- mote and secure the erection of cotton mills and factories in this State, 1t Is also hereby enacted, that where any per son, copartnership, association of indvid- uals. or corporation incorporated under the laws of the State of Alabama, since the 18th day of February, 1897, has invest ed, expended, laid out and paid, or shall by the 18th day of February, 1902 invest. expend, lay out and pay not less than s50,O00 in money in the erection, building and construction of cotton mills or fac tories in this State. and the buildings, plants, works machinery and appliances, and appurtenanees. proper or necessary for the practical operation of such cotton mills or factories, such person, partner ship, association or corporation shall be entitled to claim and have exempt from assessment and collection for State, coun- ty and municipal taxation such cotton mills or factories, and the said proper or necessary buildings. plants, works, ma chinery, appliances. and appurtenances thereof, for the period of ten years only from the 18th day of February, 1897, etc. Lands not exempt.
 paratively few of them are good spoilers or good grammarians. and fewer still know the rules of punctuation" said a man of wide experience.
 "Our commercial colleges should pay more attention to the study of English. Right here in Birmingham there are many typewriters holding certificates from some well known business colleges somewhere who misspell ordinary. every day words. There Is no excuse whatever for this sort of siovenly work
 We cannot agree with the "man of wide experience" and cannot but think that his remarks must have been superinduced by one of the few incompetents who dis grace the profession rather than by one of the many who grace It. The majority of the stenographers spell and punctuate we'll and have O good practical knowl- edge of the English branches. our "nan of wide experience' to the contrary not withstanding, otherwise they could not hold the positions which they do and con- tinue to draw their salaries. In fact, no class of professional men and women are better prepared for their work than are stenographers. Of course there are some poor stenographers, but then there are poor doctors, poor lawyers, poor teach CTS, and poor business men.
 After attacking stenographers general ly, our unknown friend then pays his compliments to the business colleges and says: Our commercial colleges should pay more attention to the study of Eng fish," Does he know how much attention Is now paid by the business colleges to grammar and spelling? Evidently he does not. The majority of the business colleges have very thorough course in English. have examined the curriculum of large number of the business colleges throughout the United States and find that grammar and spelling are generally taught. As for the business colleges of Birmingham, I wish to say that no more thorough or practical course could be de- vised In fact, asspecialty Is made of the study of English, as the necessity for 1t is fully realized. T''a
 There may be few stenographers In Birmingham who are poor stenographers, but not many, and those who are, are probably earning their money. as on ac- count of their lack of proficiency, they are obliged to work for those who will not pay a respectable salary. We will venture the assertion that not one of the poor stenographers holds a diploma from any business college in Birmingham.
 WILLARD J. WHEELER.