The age-herald., 1901-02-01

penny in 1901, unless he raises again. Now, are we to pay him again in the same man ner? Years ago the State commissioner re- ceived the 10 per cent. and paid the county commissioner out of that; but that did not yield them enough, so the law was changed and the State commissioner for several years has received salary of $2400, besides perquisites. If he institutes suits any of the counties, and every citation is suit he gets 10 per cent, making in these cases 20 per cent. for the raises. Last year the State commissioner received from this coun- ty $3S36.57. Of course, he had to give some of that to his attorneys. The Montgomery Journal being in favor of the back tax law naturally reproduces articles from other papers that side with him, If he publishes all, he has but few papers that do not wish the law repealed. The notably few com- ments appearing in the Montgomery Jour nal for the present law are taken from the Wilcox Progressive New Era, the Union Springs Herald, the Fort Payne Journal, the Ozark Star, and there may be a few others. These papers have a right to their opinions, and we do not charge political or selfish motives, many do when any one takes issue We know they, like the Mont gomery Journal, are honest in their conVic- tions, but we feel sure they have not had the same opportunity to observe the oper- ations of the law as those that live in more populous counties. Nor do we care to draw odious comparisons, but simply to show that the papers named have no kick coming rom them as to the operations of the law. For instance, Bullock assessments decreaseo from 1897 to 1900, S363, GOO. It did not pay a dollar to the commissioner. DeKalb de- creased in the same period $l6S,00O, but some how contributed sS.25 to the commissioners. Dale decreased for the same period SliSo0p, and did not contribute dollar to the com missioners Wilcox increased for the same period $49,000, and contributed $55SO to the commissioners
 Jefferson increased for same period $lO- 490, 733O0 and paid the county commissioner just for one year, ending September 5O' 1900 $5, ,992. 50 and the state commissioners S3S36.57. Thirty-two counties Of the state paid the county commissioners $S025.O1 (Jef- ferson paying s, ,992 60 of thaD, and thirty six counties of the State did not pay one dollar to the commissioners. We may add Barbour decreased from 1897 to 1900 $359,So6 and paid $10.SS0 to commissioners.
 The Governor says in his message, as to the back tax law, That it has, in it's ad- minstration, been observed in some in- stances" may be true and on account Of such alone it has become quite unpopular, but that it has a salutary effect in securing more nearly equal taxation than existed prior to it's enactment will be apparent to any who will take the trouble to LOOK into it's practical results
 We do not doubt it has in some instances
 
 that it has secured more nearly equal taxation than existed prior to its enact ment." If so. why then do thirty-sN counties pay no fees to the commissioners. The county commissioner finds it too trou- blesome, life too short or he makes enough money in this city, beats 2 and 37, not to go outside. We suppose this Is the case in all other cities and towns that are populous. But why not all these years has the county back tax commissioners taken up every acre of land in their respective counties and raised them-they have all enjoyed, in some measure, the general improved condi- tion of affairs throughout the entire United States. The Governor says "If there are defects in it. amend the law so as to have it operate fairly, justly and equally upon all" Equalization has been our cry all the time but this can never be accomplished with back tax commissioner who can earn the salary of a Supreme Court Judge of the United States each year by proving on the property owners and corporations or their agents, whose place of domicil is in the populous cities.
 The General Assembly can do away with the enormous expense of the tax commits sioners subttute another method. make every one bear their equal part of the bur den and the State will not be subjected to the modification of being unable to meet her new appropriations and other public demands.
 w. D. LEEDY.
 Birmineham Ala. January 30 1901.