The Montgomery advertiser., 1906-11-10

ton in the administration of those ent for funds with which to carry safe- ly the government of great State
 The Judges of Probate, as chief ad- ministrators of the revenue laws for haps, the more fAultifarious duties to perform, and may say, without sug4 gesting any specific thing, that I am charge of their duties all along the line.
 Tax Assessors have, perhaps, the more onerous and delicate like this, 1t Is impossible to say more, than to call their atention to the fact that. if they discharge their duties in accordaneo with law and good judg- meut, 1t will result in great benefit and saving 10 the State, and confusion and heaFt-burnings. which may arise after the assessments are made. The tax payer is not required to value his prop erty. but to return a correct list of the same, and then it Is the duty of the money, according to the bestj judgment he can form upon information, inspec- ttons or otherwise, taking into consid- eration, if real estate its location, whether In town, city Vr country, and whether 1t Is vacant or lying Idle, or is occupied, and in use, the rent deriv- ed therefrona, it's proximinty to local advantages, or coal beds. and the AAAAO6Akt anu GA&G&&tGG 0E LH6 lmRIOE0~ ments thereon, etc. See Code, sec- tion 3940; Revenue Code, page 37.
 Collectors VIII pardon me for sug- gesting to them 10 request the payment of poll tax--true, the collection of poll tax cannot be enforced-it must be vol- untary, but tho insfstence upon the part ot collectors, that the poll tax be paid, will result, possibly, in much benefif to the school fund, and giving to men who ought to desire the right, the privilege Of voting.
 ted. A. 0l "1''A '' respectfully 'aSmit-
 J. M. Carmichael,
 State Auditor.
 This letter Is copied in this report. because of the fact that it contains 8 number or suggestions not generally recognized. but. nevertheless, useful to those charged with the administration or the revenue laws of the State. 1t ts gratifying to know, that ali the ofl- cers named in the circular, with pos- sibly an exception or two, have been very faithful in the discharge of their respectlye duties which faithfulness merits the thanks of the Governor, of the head of this department, and of she people generally
 Heesthy Coaattlsn of Treasury.
 The unprecedented healthfulness of the Treasury is largely due to the strict supervision exercised by your- sell, over the financial affairs of the State. through the nstrumentalities--- Rhat Is your suburninates-created and autnoTlzed Dy law to discharge duties the collection and disbursement of the revenues of q great Commonwealth.
 1t VIII be observed bS referen6e to the exhibits contained in this report, that the sum total of revenues from all sources collected during the year end- ing September 30. 1906. Is $3,776,54e 94. and the amount of the expenditures for the same period of time, is $s.S7s. .591, ,s5, saowing net balance of collections oyer dtsbursements amounting to $S96,eS4.9s. This net balance is m ex- cess of the net balance Of any previous year in the history of the State, ex- vept one year, andNHhey are following the present will be stiil better due to the Lnchsased assessments and' the res debt.
 And this extraordinary result has peen afteineds notwithstanding the re- daction Of one Aaill, or ten cents on the hundred dollars, in the tax rate. be. ginning with the year 1908.
 when the constitution of 1901 was on trial before the people for ratification of rejection, it was freely predicted. that the reduction of one min in the tax rate, would bring about deficit in the treasury. The constitution was ratified kthe tax rate was reduced by Treasury increased, the appronria m tions si rog Confederate Veterans and public schools increased. the public debt cared TOT, and interest thereon reduced to take enect January l, 1907. every in- terest of the State supported and pro- tscfed, with greater amounts of money than at any time heretorore expended and notwithstanding all these thinna the Treasury has in it today a surplus not heretofore known The increase in the amount of the assessments beS gan about the year 1896 and has con uhueo 70 STOW steadily 10 the pres- ent and is still growing, and, with the proper fegisiat ton, will continue fn increase for some years, until every worthy interest of the State, may hs properly cared for and the tax rate re- dnced. These statements are made in the interest of the matters indicated.
 Suggestions Are Made,
 While there has been an ixnproya- ment' a very great improvement, with in the last few years, in assessed val nations Of property, it is fact known 10 many persons in the State of Ala Dama, that valuations in assessments Of the property of the state% are Tar below the real value Of the propertv assessed, the amount of assessments not snn sn,ounung 10 greatly more than fifty per centum of the real value of theI property--in many counties not mere than thirty or forty per centum.
 The Tax ASsessorssof the State stand. as " were upon the ground floor in relation to the valuation or property ln making assessments. It should be inc duty of the State Auditor. made so by law, to examine carefully the assess- nenIs n or the respective, counties, as turned by the Judges of Pre- re- oates and if 1t shall appear in any sase. that the assessments have fallen J sn. without good reason therefor. or nave nor been increased like other l counties, similarly situated, to report l she facts, as the case may be, to the | 3overnor, for Investigation to be made | oy the Governor. the State Auditor. and 1 board to investigate said matters, and 1 t # shall appear to the reasonable sat- | lsfaction ot such board. that any tax assessor has failed to discharge his I duty as such tax assessor. with req ,onabie digilence and without good | reason therefor, 1t should be made the | iuty of such board 10 instruct the Att | eeachment against such oflcer. such | Q discharge his duty as required by | sw. having been made by law a cause |
 If a law like this were enacted ana there would soon be no neces- lity for back tax commissioners. and | properly cared for. and the tax rate re- | iuced. One Reasonabte cause for com 1iaint of the back tax law is predi- | breed in ali the counties in the State. | md that it is in the nature of an in- | luisition not heartily approved of by | he people generally; nevertheless, in | Iuty of Judges of Probate. grand juries, | .ax assessors and the like. there is d | ieed for the law, looking after escaped | axes. licenses and undervaluations. | The way the laws now are. the State | smpIoys men whose office it is to dis I harge certain duties, and then employs | lther men to come along behind them, | nd discharge dutieB which should have | leen diacharEad by the nrat amnloYes