The Birmingham age-herald., 1906-09-27
Joseph F. Johnston'S Expenses
 Amounted to S1597
WILSON MAKES RULING
The Solvent Credits Statute Exempts Them From Taxation From and After the Year Beginning
 October 1, 1903.


 paign club at Ensley spent I36.
 He notes in his account that on two oc- casions he had brass bands at his ap- pointments which were complimentary but paid for any way. Also that news l paper supplements sent out free were paid for, even after they were offered free.
 He also calls attention to Section 24 of the election act, which provides for the filing of expense accounts by campaign committees filing that of his Ensley club in accordance herewith.
 The doctor was in the best of humor as he visited his many friends in the capitol. He asked that it be said that he was grateful to those friends who had supported him, and had shown apprecia- tion of his record. He would always re- member that they had done so and feel kindly to them.
 The full list of the account filed is as follows: Typewriting. B; printing in news papers and announcement letter, $l6S; sup plements in newspapers Complimentary S334 75; Ensley Cunningham club letter, $lOo; mimeograph letters $500: engrav- ing, &.44; advertising appointments, Ss5; 4 fares, s51.71; hotel and livery S219 .05: ex- press on literature. s44.73; telegrams. sl5; bands Complimentary. $40; committee as- sessment, s60; stenographers and clerks, sl25 postage, etc., S75; subscriptions to papers, $55.
 Others who filed accounts today were 1 D. J. Meador. for lieutenant governor. S965. 4S; Thomas W. Coleman, for supreme court $9S9.2s Joseph F. Joinston, alter nate senator, $l597; supplemental report of Emmet o'Neal, S75.9O: c. B. Smith, for auditor, s154S.
 These candidates for office in the pri- mary have not yet filed statements. though the sme is up: W. E. Sorsby, for | secretary of state. John B. Knox and Jesse Stallngs, alternate senator; c. A. Allen. Treasurer; W. M. Selden and J. B. Ward, commissioner of agriculture: R. J. Lowe and H. A. Skeggs, Jr., railroad com missioner; J. A. Bilbro, supreme court justice.
 N R. Clarke. brother of R. H. Clarke who ran for alternate senator, wrote to say that his brother would have his in in time. However, the death of Mir Clarke in St. Louis prevented it, Of course.
 Solvent Credits.
 In an opinion given the state auditor interpreting the statute as regards sol- vent credits, Attorney General Massey Wilson has ruled that 1t does exempt solvent credits from taxation from and after the year beginning October 1, 19O3 The opinion in full follows:
 "In a recent decision the supreme court held that subsection of section 3911 of the code, taxing solvent credits, was re- pea1ed by the statute 1evying a privilege tax for recording mortgages (general acts, 1903. page 22D. and that solvent credits are not now taxable.-Barnes vs. Marange Ms. The statute referred to was approved March f. 1903. The statute is not made re- troactive. It does not, therefore relieve solvent credits from taxation for the year beginning October l, 1902 and ending September 3O 1903; but It does exempt solvent credits from taxation from and after the tax year beginning October 1, 1903, and ending September 30. 1904. Hooper vs the state, 40 Ala. III, 118.
 "The act approved September 29, 1903, (gen. acts, 1903, D. 27S), makes provision for refunding to any person owning prop erty subject to taxation in this city money which has been paid enormously for taxes. Under the provisions of the act mention- ed, a person owning property subject to taxation in this state who has paid taxes on solvent credits for the tax year 1903-4 and 19o4-5 may have the same refunded upon complying with the provisions of the statute referred to-
 It is understood that this will cause re- turn by the state of at least s4O,0OO, col lected under the statute.
 Two Pardons. The governor has pardoned Dave S. Matthews and I. J. Jackson, both Jeffer- son county convicts. Matthews has been serving a sentence of ten years since October. 1903. of one year and nine-four days since March 20, last. ID each case the pardon was requested by the board of pardons and the trial officers. The following was the statement made in the case of Matthew's: This man was charged with assaulting two bailiffs They | undertook to arrest him for playing craps without a warrant. The two were in effect one case, the two offenses being commit ted at the same time. In the first case Matthews was fined $50 for assault to which the judge added 90 days additional punishment. Having worked out the first sentence he was brought up again and l this time convicted of assault with intent to murder and the judge assessed a sent ence of ten years. The trial judge con- cludes a long summing up of the case by the statement that the ten-year sent ence now seems to him tp have been too severe. The trial judge believes that he has suffered sufficiently. having been in the penitentiary on account of this last case since October 6. 1903 The board of pardons is of the opinion that he was not guilty of anything more than that of fense' assault and battery, in the second case. The board recommends clemency A pardon is ordered"
 Scott Is Pleased. Charles H. Scott national republican committeeman from Alabama, has re- turned from Birmingham, where he at- tended a meeting of the state republican executive committee.
 MT Scott states that he is of the opin- | ion hat the action of the committee in not putting out a state ticket would help the republican candidate for the senate and legislature.
 | He stated that at first he thought it would be advisable to put out this ticket, | but he is convinced the action of the | committee was a wise one.
 New Corporations. The secretary of state has been informed of the following new corporations: Alabama Hardwood company, Mobile, | capital stock $4O,0O0. Incorporators, Hugh Murphy James A. Lewis. D. B. Scott and B. J. Gregor.
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