The Montgomery advertiser., 1904-03-31
POSITION OF BOARD
PRESIDENT M. B. HoU0HToN
 GIVES HIS VIEWS.
Reasons Members of Montgomery County Board of Revenue are Not Before People for Votes.
 Some Salient Facts.

Many citizens interested in the manage ment of the affairs of the county of montgomery have inquired why no mem- Der of the present Board of Revenue has offered for the position in the forthcom- ing primary and President M. B. Hough- ton of the Board yesterday voiced the position of himself and associates. The question of an elective or ap- pointive Board was discussed in the last Legislature" said Mir. Houghton. and an efort was made to change the rule prevailing for more than thirty years, but our able representatives decided that local conditions justified continuance of the custom and hence the passage of a special law for Montgomery County dividing the county into five revenue dis tricts and authorizing the Governor to appoint five members to hold offlce for four years from April 4th, 1908 and until their successors were appointed. The present Board, consisting of w. D. Brown, M. W. Hudson, H. H. Barnes. pr. Thomas Duncan and myself was ap- pointed under this law which we are advised is not in any manner repealed.
 Tt Is claimed by some people that an act to further regulate elections in Ala bama passed about six months after the special law became effective at an ad- journed session of the same legislature, providing for the election of various of fcers including Commissioners and Boards of Revenue in each of the coun- ties of the State repeals the appointive
 
 special act was not mentioned in the act. and it requires a violent stretch of the imagination to apply the repeating clause to the special law. It was examined at the time of passage and subsequently by competent attorneys and the conclu- sion formed that no part was repealed.
 Our Supreme Court has clearly and forcibly construed the law applicable to the repeal of special statutes and the laws of construction have become we'll settled.
 'It would be unreasonable to suppose that the same legislative body would with care and particularly enact a special law and soon after in a lengthy general law in which the constitutionl requirement. necessary to be embraced in the caption was omitted, repeal only part of the special law and leave 1t in utter con fusion as to beginning of term or division of voting districts. not even referring to the special statute in any manner.
 we believe that our law-making body intended to repeal this special statute which 1t had so carefully, after full dis common sense and be severe reflection on the honesty and ability of our rep resentatives in the legislature.
 Many, If not large majority of our people believe that an appointive Board Is more suitable to our conditions than an elective one for the reason that the management of the county's finances and internal affairs should be conducted from
 
 eve are satisfied that the ofice is not at this time an elective one and we do not desire to be parties to contest for an office not vacant, bring the law in derision, possibly promote confusion and damage to the county's affairs. and If elected, get no title to the position sought. we are not aware of any complaint that the present Board has not been faithful, dillgent and competent in the discharge of It's duties. However, one of the liquor dealers. speaking for him. self and some others made formal peti- ton and request for a return of the countys portion of the license tax, on the ground that 1t was, in addition to the State and city tax, unduly burdensome. This was made after exhaustive resist ance in the courts and the license money collected and paid into the county treasu- ". Many other kinds of business paid ! their licenses but made no formal demand for a return of the amounts paid in.
 'SThe Board took the position if it re- | funded one class what they had paid 1t should refund to all impartially, and be- sides the Board was advised that 1t was doubtful if it had the right to return taxes legally collected and covered into the treasury.
 "An agitation was stated to bring pres ! sure on the Board to return to the liquor | dealers their license money, when 1t was | discovered that possibly the agitation for an elective Board would prove more ef-
 
 County Democratic Executive Committee against the protest of the chairman, MT. l Rushton, who is considered a sound law yer and who advised that the office was not elective.
 ''The names of some prominent men have been printed on the ticket as can | didates who, if by any possible chance, can secure the office, will be favorable to refunding the liquor license money. Whether they express themselves so or not they are urged by this special in- terest and stand for 1t in the estimation of the public.
 ''The people have an opportunity now by voting for the names presented and urged by this special interest, to join the aRitators, perhaps to the detriment Of the interests of all the people of the county. The movement if by chance it should succeed, will be a forcible argu- ment against an elective Board.
 ''The present members of the Board believing in the integrity of the law as 1t stands, unrepealed, and being desirous of discharging their responsible duties faith fully and impartially toward all citizens alike. not wishing o1, names used as can didates to carry out special purpose inimical to the general interests of all the people of the county. declined to enter a contest which might result in confusion and damage to our county"