The Birmingham age-herald., 1905-01-13
REVENUE ACT IS
 STILL IN JEOPARDY Many Officials However Think
 It Will Hold ELECTORS ARE EXPENSIVE lt Cost the State of Alabama $612.1o to Have the Eleven Men Meet
 Last Monday and solemnly
 Declare the Result.
ELECTORS ARE EXPENSIVE
BY HERvEY W. LAIRD.

Montgomery, January 12.-(SpeciaL)-As the matter becomes more and more sub ject of discussion there is new light thrown on the state revenue act, and the effort now being made to overthrow it on the grounds of unconstitutionality.
 It is argued that the bill did not prop erly pass the two houses of the legisla- ture, as evidenced by the records of the report of the conference committed: also that there are deficiences in the Senate journal and that 1t Is in violation of the constitution, section 221. which pro hibits the state taking from the counties and municipalities the right to levy taxes. The provision regarding taxes on mort gage records Is the one which is said to apply here. This provides a fee of 15 cents on the hundred dollars. 10 cents to go to the state and to the county, with nothing for the municipality. It Is also argued that this mortgage tax is not a property tax. If it should be so regard ed 1t would have to be taxed in uniform ity with other property. and every year, while the present law has the recording fee for one time and no more levies.
 Arguments Against Bill.
 Among the arguments advanced against the justice of the mortgage tax law Is the fact that 1t is taxed in the first county in which it is recorded, and none of the other counties are allowed to have a part. For instance, in the case against the Manhattan Trust company of New York, a fee of $3000 was charged for re- cordng a deed of trust given to cover mortgage by the Louisville and Nashville railroad, on the South and North division. Of this amount 5000 goes to the state and 5000 to the county of Montgomery, because it was first recorded in that county, which fact exempts it from record fees in other counties. As a matter of fact the property on which the mortgage Is given is located in Morgan, Cullman, Limestone, Blount. Jefferson, Shelby. Chiffon, Autauga, Elmore and Montgom- cry counties. none of which, save the county of Montgomery, get a cent for the record of the deed of trust
 Believe It Good.
 On the other hand the state officials believe the law is good and will be able to fights it's own way. The record of its passage has been gone carefully over by several of the officials and the declare that 1t is good. The objections to the out- lawing of the bill lie chiefly in the fact that such action would leave no sort of tax or license on those out of the state corporations which loan money in the state. It would place domestic mortgages back as they were, solvent credits and taxed as Qther property, and 1t Is possi- ble that under this law the state would secure as much money in the aggregate as it would with present conditions, but there would still be the fact that there are outside money lenders doing business without paying for it. It is thought that the Governor will call the legislature together rather than let this feature of the law be eliminated. In view of the fact that the legislature would be allow ed to levy a tax to cover any time that was not collected for under the law now being attacked 1t is somewhat of