The Birmingham age-herald., 1904-09-04
COL. J. H. BANKHEAD TALKS
 OF HIS NEW ENGLAND TRIP
Inadequate Tax Assessments in Alabama Topic of Much Discussion at the State Capitalization to Have High
 Assessment and Low Rate Than Vice Versa
BY HERVEY w. LAIRD.

A well known business man of Birming- ham said yesterday that he did not be- lieve the property of Jefferson coun- ty is assessed at twenty-five per cent of It's actual worth.
 A Georgia paper made the statement recently that more mercantile stocks are insured in the city of Macon than are given in for taxes in the whole state. A merchant bought a stock of goods in large Alabama city for $4000O and had 1t assessed at $20,0O0. He owned another in neighboring city and county which stood him $l9,000 which the tax assessor valued at $13,000. This is given to show that there Is no uniformity of plan for making the assessment
 This kind of talk invariably brings up the question of tax commissioners with the result of melting expressions for and against the law by which they operate. The viciousness of the tax commission law Is In the fact that county men get no money unless they make raises. The in- variable result is increase in valuation, too often without study of the merit of the case. A bushes man stated not long since in the presence of the writer that he always gave in his property at just about as much below what he considered It's value as he thought the tax commits sioner would raise it. His idea was, whether right or wrong, that at no mat ter at what he placed the value, the commissioner looking after his commits sion, would raise it. His plan, he said. had worked admirably, the final figures of the tax official being about what he considered equitable.
 Many ways of remedying the evil are suggested. One Is, and many agree here, to have a salaried man in each county, whose business 1t Is to equalize the valu- ations, paying him for his work, no mat ter how much or how little there was to do. Others think the best way to get at It is to have a state board of equaliza- ton whose duty 1t would be to class all worth as seemed just. Still others see in the present commission law a basis for regulations that will go a long way to- ward solving the problem.
 The object of securing higher range of value schedules is not to increase the returns of the state, for they seem now fully adequate, but to make it possible to lower the rate of taxation. It is always much better to have a high valuation and a low tax ate than the other way. The main idea of careful scrutiny of val ues, however, is to prevent wealthy in- terests from shirking their part of the states expenses,
 Escapes and undervaluations of rich holdings in remote localities are things that are now entirely too general, and the tax officials believe that Adequate regulation and business methods will re- cover enough of this source of loss to largely increase the returns to the com monwealth. It is also a fact that many escape licenses who shourd pay and 1t Is expected that with more care at this point a great deal now lost may be secured. In word the men who discuss the rev. enue situation, look to the discovery of those interests not now bearing their just share of the public burden and the forcing them to so list their assetts whatever they may be, as to bring them into pay envelope territory.