The age-herald., 1901-01-30
State of Alabama, Executive Department, "Office of the Governor
OIHCt UT lIIt NUNtTHUI Montgomery, Ala, January 29, 1901.


 "Ofice of the Governor
 Montgomery, Ala, January 29 1901.
 "Gentlemen of the General Assembly-As- suming the responsibilities of the Chief Exc cutive of the State of Alabama by the au- thority of the registered will of a generous and confiding people, it would be exceedingly appropriate for me to embrace the first op- portunity presented to observe custom, unbroken through the course of many years, of giving to the General Assembly brief expression of my views touching the mat ters of interest to the State. The observance of this custom is rendered largely unneees- sary by the fact that my physical condition prevented me from assuming the duties of the office until you had consumed half the time of the session in performing your leg islative duties. However, with your permis- sion, l wish to call your attention to a few matters that, in my humble opinion, you will do we'll to consider, in the remaining days of the session of the General Assem- bly,.
 Before doing so, allow me to say that it is a matter of congratulation to all the peo- pie, and of profound personal qualification to myself, that peace, prosperity and good will prevail practically in every section and community of the State The asperity and individual alienation growing out of the political dissensions of recent years are happily forgotten in the era of good feeling and cordial neighborship observable among
 
 zenship.
 "I trust and believe that we are enter ing upon the enjoyment of that desirable condition for which the patriotic heart of the great Houston longed, when he eX- claimed: The State needs rest With the material blessings necessary to the wants, the comfort and even the luxury of hu- manity, stored away by loving Fathers hands in the hills and valleys and prairies of this great commonwealth, with prodi- gality as limitless as human desire and boundless as divine love, it will be our fault if discontent and disquetude should prevail amongst us as a people. l need not remind you that the happiness of whole people will be largely contributed to by the enactment and execution of legislation that is wise, just and conservative.
 Subject of Taxation.
 'For thirty-five years past, owing to the impoverished condition of the south, caused by the great civil war, the subject of taxation has engaged the attention of the lawmakers more earnestly and absorb ingly than any other That our revenue laws still far from perfect is manifest from the constant dread and apprehension of deficit in the treasury. How to raise sufficient revenue properly to administer the affairs of the State with as little incon- venience and annoyance possible to the taxpayer has been the uppermost problem in the minds of conservative, thoughtful legislators, at each recurring session Of the General Assembly, for great many years past. The hope to have revenue laws per fectly free from inequality and just crit icism is a hope that never has, and, pos sibly, never will be fully realized The pa- triotic effort to solve this problem has caused frequent changes in the revenue laws of the State; which changes are>made with such rapidity that often the law is amended before it's merits are demonstrated by experience.
 .As has been well said, 'Self-taxation Is the foundation of English freedom. Ala bama enjoys that boon of free men today, but the great mass of citizens of this com manwealth honestly desire a sufficiency Of taxation to pay public obligations, to pro- vide properly for the education of children and to administer effectively public affairs While this is true, and while our revenue laws are enacted with the view of having the burden of taxation to bear equally on all, it is a fact that practically there is more or less inequality in this regard. There are many reasons conducive to thls unfortunate condition. The tax assessors of the counties, being elective officers, with short terms, and in most cases candidates for reelection, are partially disposed to al- low the taxpayer to value his own pToper- ty There being no fixed values, 1t Is not surprising that wide differences exist in the assessment of property of equal value and as the law generally requires construction as the meaning of terms, that construction is generally indulged by the taxpayer that is most favorable to him. So much so that there has grown up an idea voiced in the expression that there is real value of prop erty and tax value that IS lower than the real value, notwithstanding the law re- quires all property to be assessed at US real value. There being no board of ap-
 li iCt will naturally continue to prevail and in- equality of taxation naturally result. AS long as the assessments are thus unequal1y made we can expect nothing else than that values of property will remain low and the rate of taxation necessarily corresponding ly high. It Is the part of wisdom to recog- nize facts as they are and deal with them accordingly.
 The Back Tax Law.
 What is ample remedy for the defect in our revenue law is not so apparent Other states have appraisers, appoint as- sessors with long terms of office and the like Such departures are too radically dif- ferent from what has long been our ma chinery, to be attempted at this time. The Legislature very recently attempted l remedy in the passage of what is common ly known as the back tax law. That It has. in it's administration, been abused In some instances, may be true, and on ac- count of such abuse 1t has become quite unpopular but that it has had a salutary effect in securing more nearly equal taxa ton than existed prior to its enactment will be apparent to any one who will take the trouble to look into Its practical re- sults It has really not been in operation long enough to test it's efficacy. It has added several millions of dollars to the tax values of property in the State That it has had the effect of causing some men to assess their property at a fair valuation is apparent from tax returns. Indeed, l have heard it reported that some taxpayers q am willing to believe they are few) see ing a movement 10 abolish the law, are refraining from giving in their property for taxation until the result of the move ment to abolish the law Is seen. That such a law is unpopular in some sections, we are fully apprised That unpopularity has been caused not entirely on account of any just objection to the principle underlying the law, but, possibly, because some, un- fortunately, desire to evade a proper as- sessment of their property, and possibly because of the abuse in the administration of the law. Any law, however just, wLss and proper, can be rendered unpopular by abuse in its administration.