The Birmingham age-herald., 1905-03-24
TAX ASSESSMENTS
 REACH $22,095,376  A Very Low Rate os City
 Valuation TAX RATE ONE PER CENT a Estimated city Taxes This Year Will Amount to Over Two Hundred
 Thousand DolIars-Much
 Property Exempted.

Sonal property Tn the city or BlrmlnBnan amounts to s22, 2,O95,S16 for this year. This means that the tax collections of Bir- mingham In 1905 should net the total reve- nue of s22O. The collections for real and personal taxes in the city last year amounted to s192,99O2s
 The state law fixes the tax assessments for Birmingham at 1 per cent It is gen orally remarked that the assessments are very low.
 No assessment is made on municipal and county property, city parks, schools churches and charitable organizations, inasmuch as such property is exempt from taxation. This means that the s22,095,S7C of assessments this year does not include the city hall, the court house and county jail, the several public schools, the seven large parks owned by the municipality, nor the churches of Birmingham. If as- sessments were made on all of the above described property millions of dollars would be added annually to the assessed valuations of the city.
 The Birmingham Railway. Light and Power company Is the biggest tax payer in Birmingham. This company assesses it's property at $931, ,1O2, paying 1 per cent of that amount for taxes. Tho Birming- ham Realty company comes next on the list with total assessments of $6S3,s12. A great part of this is for real estate.
 Railroad Assessments.
 The railroads entering Birmingham are big tax payers, as the following state- ment of assessed railroad property will show:
 Louisville and Nashville .......... .$292, ,66C Southern .......... ....-........... 25z'llt Alabama Great Southern ............ 2l3,5Ss Central of GeVorgia, ,.................. 74,2& Birmingham Belt ...................... l4o,4Ou
 The Tennessee Coal, Iron and Railroad company assesses it's property in Bir- mlngham at $S0 900.
 Considerable property is owned in Bir- mingham by the financial institutions Here are some of the banking houses as- sessments
 Jefferson County Savings bank, s7s.2 Peoples Savings bank. $i5.Oo0; First Ma
  and Savings company, S45O,ooO; American Trust and Savings bank, $sO,0OO; Alabama Trust and Savings bank. 5000; Alabama National bank, $l54,25o.
 Individual Tax Payers.
 There are many large individual prop erty owners In Birmingham who pay large taxes. M. l.. Potter of New York, fol instance, assesses his property on First and Morris avenues at $122,550 paying, oi course, the required l per cent for city taxes. Dr. Joseph R. Smith assesses his property at $1O3, ,750, while the assessed valuations of his two sons, Joseph R Smith, Jr., and Charles J. Smith, are given in at $12494O.
 B. F. Roden values his Birmingham property at $1O4S7O. and R. S. Munge; gives his in at $32,25O. The assessment of T. T. Hillman amounts to $73,915, and of Robert Jemison. exclusive of his Gler Iris property. which is not in the city limits, $26,5e0 w. H. Woodward values his office building on First avenue and Twentieth street and the site on which il is located at s16O, 900. The lot on which the ten-story First National bank is located is assessed at $50,OOO and taxes are paid on 1t correspondingly.
 S. L. and M. G. Earle own a large amount of property. the assessments against them amounting to $106,2OO.
 Loveman, Joseph and Loeb are perhaps the largest tax payers among the mer- chants of Birmingham, their assessment amounting to slO1,45O. The estate of Will liam A. Walker, deceased, assesses its property at $92,245
 In Business District.
 The figures which follow obtained from the books in the office of City Tax Col lector J. T. Garretson, show valuations in the business sections of Birmingham the table giving the street or avenue, the frontage name of owner and assessed val nations:
 West side of Twentieth street between First and Second avenues-45 feet, l.. A Bates, owner, SIS, 900; 45 feet, Birmingham Trust and Savings company, owner, S75,- GOO; 25 feet, R. II. Pearson, owner, 5000; 25 feet, A. H. and J. w. Roebuck, owners $S000 20 feet, Mrs. Paula Simon, owner, 5000; % feet, c. E. Mccoy, owner, $135O0
 South side of Second avenue between Nineteenth and Twentieth streets-25 feet c. D. Smith and A. B. Vandergrift, own CTS, s75OO; 25 feet, w. H. and H. U. Sims owners, s12,000; 20 feet, s. B. Marks and E. T. Bragg, owners, $12. GOO; 25 feet, J M. Gillispie, owner, $12,000; 20 feet, Mrs. E P. Lgon, owner, s130O0; 50 feet, Mrs L. F. Hudgns, owner. S24,000; 25 feet Miss h. F. Rackett, extr., owner, $12.000; 2G feet, Dr. T. F. Cheek, owner, l1,O0o; 2i feet, Mrs J. N. Thompson. owner, $500 25 feet Mrs. Eula Riser, owner $S000; 5( feet, E. T. Terry and John A. Rogers admr., owners, s25,0Q0.
 tEastside Nineteenth street between First and Second avenues-45 feet, Fleming Jor- dan. owner. s12.0OO; 40 feet Mrs. M M Morre. owner, $20.OO0.
 Northslde of First avenue between Nineteenth and Twentieth streets--5O feet Mrs M. M. Morre, owner, 80, 600; 25 feet John M. Parker, admr., owner 5000; 2E feet, D. C. Cooper and II. H. Con- stantlne. owners. $l0.000; 25 feet. Mrs. D. T. Bragg, owner $120O0 9 feet, Miss Irene Cosby. owner, s11 GOO; 25 feet. J. R.