The Birmingham age-herald., 1904-07-30
COTTAGES EXEMPT FROM TAXATION Attorney General Rules on Cot-
 ton Mill Property MILITARY MEN TALK Rumor That Decatur, Huntsville and Jasper Companies Are to Be Mus
 tered Gut H.. Caused
 Much Comment.
MILITARY MEN TALK
BY HERVEY w. LAIRD.

Montgomery, July 29.-(special. .)-Cot- tages and mill help houses are exempt from taxation, according to ruling made today by Attorney General Massey Wil- son, on the ten year cotton mill exemp- ton law, passed by the session of the legislature of 1901. The question came up some time ago in controversy over col lection of taxes on houses owned by the cotton mills
 The tax officers of Etowah county were held responsible for taxes assessed to the Alabama City cotton mill, and the mat ter was brought to the attention of the governor by the examiner of public ac- counts, who found that this charge to the collector still stood against him. The latter had not tried to enforce it because the county commissioners instructed him that the property was not subject to tax aticn The same question came up re- garding other mills in the state.
 The ruling is contained in a letter to State Auditor Sowell who was desirous of getting himself right on the matter. An swering Mir Sowells inquiry, MT. Wilson says
 Attorney Generals Ruling. q have your favor of today asking my construction ofthe statute approved Feb ruary 13, 1897, exempting cotton mills and additions to cotton mills from taxation. You desire to know whether or not under that statute houses built by corporation, owning and operating a cotton factory as residences for it's operatives, are taxa ble.
 "It' will be seen upon the examination tt.. 41a, 1a,a 1cya 1aGprih- ing the exempt property is very eompre- hensive. It exempts said cotton mills and the buildings proper or neees- sary forthe practical operation of such mills or factories It is common knowl- edge that corporations oTning cotton fac tories as usually constructed and operated in this country, own the houses which are used for occupancy by their laborers. The legislature must be presumed to have known this fact when the statute was en- acted While statutes allowing exemp- tions from taxation are to be strictly construed, they are not to receive such a strict construction as to defeat the evi- dent intention of the statute. It seems to me that the cottages of corporation whose plant Is within the terms of the statute above cited, are exempt from tax ation, where such cottages are used con clusively for occupancy by the operatives of the factory. In such cases the build ings, it seems to me. would at least De proper" buildings for the practical oper- ation of the mill.''
 Fine Showing Made. | State Examiner J. T. German in his re- port on the examination of the books of | Tax Commissioner H. M. Friend of Mo bile county not only pays that official | number of compliments, but asserts tha' his administration is a demonstration oi the efficiency of the tax commission law when properly enforced. Under MT Friends guidance the tax values have in creased s603,052, while he has collected and turned into the state treasury $27,7s9. X in delinquent taxes and licenses.
 MT. Germans full report is as follows; q examined the books of Hon. II. M Friend, tax commissioner. from July | 1903, the date of the last examination, to | June 30 1904. MT. Friend discharges his | duties in accordance with the law. He | is doing all i'll his power to enforce the | tax commission law in the collection ot | delinquent licenses and increasing the taxable valuation of property. His ad- ministration is a demonstration of the | efficiency of the tax commission law when properly enforced. If he is properly sustained by the board of revenue there will be fair and just valuation of prop | erty and equalization of taxes in Mobile | county In few years.
 During the period covered by this ex- animation MT. Friend has redeemed. through the auditor 2SS pieces of property |, sold at tax sales, for which SlSO2l T have been collected. He has been instrumen- tai in collecting s10. 366.9 90 delinquent licen. ses, reported due in my last examination, l iIa dalfpnnput licensees are in process of collection.
 He has made assessment of escape property of the valuation of s2Sl,572, upon which $1, ,96l .63 taxes have been collected | He has increased the valuation of the regular assessment $321, ,4S0, upon which | g, 433.99 taxes have been collected. This makes a total increase of $603OJ2 in the valuation of property in Mobile county, and total of $27, ,7ss 79 delinquent taxes and licenses collected and paid into the | state treasury"
 That Military Story.
 The report that three companies of the Third regiment. Alabama National Guard will be mustered out has caused a great deal of talk among not only Third | regiment members, but others of the sol dier commands as well. The report had it that the companies at Decatur, Hunts l vile and Jasper were to be dropped | Captain Adams of the Decatur company | was here today to look into the matter having heard that Lieutenant Colonel Me Connell, commanding the Third regiment had suggested the aforementioned ae- tion He wanted to be sure he and his as- sociates had chance to speak for them selves before action is taken.
 It Is not at all certain that the recom mendations of the colonel, if such haYt been presented, will be carried out though there Is nothing mace public t' the contrary. Local military men poin out that the suggestion of the coone will have to go before the state militar! board, whose action will be approved O rejected by the governor If these thre companies were mustered out it wouli leave two very important sections in tn state without soldiers.
 Jasper would not be so badly situate for troops could be hurried quickly iron Birmingham to that point. It has bee considered good thing, however, to kee the company at Jasper, and there VII be opposition to retiring it.
 For New Bridge.