The Birmingham age-herald., 1905-03-28
clTYs REVENUES DISCUSSED.
Col. R. H. Pearson Opposes Increased
 Tax Values.

To the Editor of IT. Age Herald:
 l have read ths position of Mayor elect Ward to increase the tax values of real estate in Birmingham as being the only solution of the city's financial con- dition, as well as the approval of this proposition by Ned Brace in the Sundays Age-Herald. 4
 There are so many objections to be urged to a present increase of tax values that l fear these gentlemen have not duly considered tho proposition. One great objection to the same is that for every dollar realized by the city In this way the tax payer will have to pay $2.s5-- s1 to the city and sLs5 to the state and county.
 If an increase of tax values was the only solution of the difficulty: or if the state and county now needed the increase; or If we could separate our city assess ment from that of the state, there might be more merit in the plan urged. But fortunately neither one of these contin- gencies exist. To increase the tax val ues is not the only solution of the diff eulty. The state nor the county now need the additional revenue. We cannot now change the mode of assessment. and if we could separate the city assessment from the state l very much doubt the wisdom of making such a change. The law which requires the city to as- sess from the state assessment for the year previous is good law and a very necessary restriction. It was enacted af- ter due consideration of all the conditions and circumstances. It was then and is now admitted that there should be some restriction to the mode and amount of taxes to be assessed by municipal govern mnets. It Is the history of all such gov ernments that they will in eevry instance assess and collect to the full limit of their authority, and oftentimes go far beyond. They not only will assess and collect for the full limit, but they always find some way to expend every dollar collected, and oftentimes more. Our own municipal gov- ernment Is no exception to this rule. but we should not criticise them too severely for doing that which every other city does
 Again, 1t may be true that real estate in Birmingham Is now assessed less than it's full value But the primary objects of all government. state, county and mu- nicipal. is having first in view the amount necessary to be raised to equalize values and not an increase of values, unless. of course, it becomes absolutely necessary for raising the needed amount The tax values of real estate In Birmingham are now much higher in proportion to the cash value than those of any other city or county in the state. Jefferson county pays more than one-sixth of all the reve- nues of the state. This inequality in values was brought about, in a measure at least, years ago when the city succeed ed in having a law passed by which they were authorized to appoint tax assessors whose duty 1t was to go along with the county assessor and from year to year in- sist upon an increase of values. This may have been a proper thing to do at the time 1t was done. for not only did the city then need more revenue for the nec- essary expenses, but the state and county needed the same as we'll. Now fortun- ately. neither the state nor county Is in- sisting upon, or needing. additional reve- nue. and I very much doubt if the city of Birmingham now needs more than they are collecting. What I mean to say by this is. not that the Mayor and Alder men of Birmingham could not expend more than they are now expending, but that the taxes now collected by the city government are sufficient for all neces- sary expenses If properly and economi- cally administered
 If an increase of tax values was the only solution to save the city from de- faultiug in it's obligations, there might ha iass obiection made to 1t. But such is bv no means the only solution. The bet fer solution of the difficulty is not the invention of my brain. but has been urged so often and so long that now when sug- gested the Mayor and each alderman lis- len to if with impatience and brush 1t . eide with the statement that it cannot ba done. It can and should be done. It is simply thls for the Mayor and Alder men not only resolve. put 10 see to 1t that they will not expend or allow to be