The Birmingham age-herald., 1904-10-13
CORPORATION TAX
 MAY BE UNLAWFUL
Part of Revenue Law Said to
 be Unconstitutional
WAS PASSED ON 58TH DAY
New Constitution Says That No Rev enue Law Shall Be Passed Within Last Five Days of the Legis-
 lative Session.

In the final moments of the recent meet Ing of the Democratic state executive l committed a point was sprung inadvert- ently in a resolution offered by MT Eys- ter of Morgan, wlnch may have import ant bearing upon the revenues of the state of Alabama unless Governor Cum ningbam finally consents to the calling of an extra session of the legislature.
 The latter part of the resolution offered by MT. Eyster contained the following
 'Be if further resolved, That the acting governor be requested to convene the ies- islature for said purpose, and to dennltely fix the terms of office and that part or the revenue law taxing foreign corpora tions."
 The resolution was defeated, but that part relating to the taxing of foreign cor porations conceals rather interesting state of affairs that has beep known to state officials and some corporations Tor some time.
 Well known legal authorities assert that there is really no law now on the statute books by which foreign corpora tions can be taxed in Alabama. This was brought about by the legislature failing to comply with the constitution in the matter of passing revenue laws.
 Provisions of Constitution.
 Section 7o of Article " of the new con stitution says;
 NO revenue bill shall be passed during the last five days of the session"
 In the general acts of the last legisla- ture appears a bill which was passed ITO provide further for the raising of revenues for the state, approved March A." This bill contains the following sec tion:
 'See. 9. Every foreign corporation ex- cept railroads, telegraph, long distance telephones, express and sleeping car, lie and fire insurance companies, building and loan associations, bank and banking in- stitutions authorized to do business un- der the general law, shall pay to the judge of probate of the county in which IL has resident agent, a license fee Of one- tenth of one per centum for the use or the state and of one-half of that sum for the use of the county for the privilege of exercising the corporate franchises or for carrying on It's corporate business In such corporate or organized capacity In this state to be computed upon the basis of the actual amount of the capital em- ployed by it within this state"
 This tax would mean many thousands of dollars to the state, but unfortun- ately, so lawyers say, the act is uncon- stitutional, and the state thus loses con siderable revenue which is said to be much needed at this time.
 Wherein Bill Failed. The bill failed to comply with the con stitution in that 1t was passed within the | last five days of the legislature. The | journal of the house of the last legis- lature shows that the bill referred to was brought to the house from the senate on September 29, the fifty-eighth day Of the session The journal further shows thai, it was signed by the speaker of the house on that day. The journal further shows that the legislature adjourned or the sixtieth day of the session after ar adjournment from September 30 to Octo Der 8. The fact of the signing of this bil on the fifty-eighth day of the session car be found on page 2169 of the house jour nal
 An interesting question now arises unde the apparent unconstitutionality of thii act Can the corporations which have paid this tax recover the same from th' state? It Is hardly probable, according tc persons oncerned that such action will be taken, but it is believed if they so de. sired the corporations could put the state l in very enbarra aasing attitude