The Montgomery advertiser., 1907-09-18

at the time he walked the length of the hall and hung the coveted trophy around her neck.
 And this Is still the spirit of that nor. And as the noble act of that boy was cheered then, so would 1t be done now. What we are seeking to do for this school for our young men I conceive to be the most merftorious work yet attempted
 =. Are Fair to the Railroads. They say that we are expressing the railroads. It is not true, and tion that Alabama is fairer to the rail- roads than any other State in the Union. sv By realizing returns for an assess ment of $21,000.000 intangible assets, the Governor defended the creation of the State Tax Commission. He called upon all of the assessors to do their duty. and promised that at the end of this administration there will not be a back tax commissioner in the State of Alabama. He said that if there was one apointment he disliked to make 1t was back tax commissioner. | Chairman J: J. Mitchell of the State Tax Commission, was then introduced and spoke for half an hour. showing the policies of the Commission. In opening his remarks he said the | question of taxation had been dihi- cult one among all nations, and wher- ever organized society existed it had | called forth the best thoughts of able | statesmen and astute students of po- liticsl economy. Many ssytems have been evolved but none perfected, not one that does not work hardships in particular cases"
 | Outgrowth of IneuuaIities. He said that the enactment of the law creating the State ~iTax Commis- sion was the outgrowth of the re- l cognition of the gross inequalities that exist in the assessment of taxes in l the Statel In almost every county property was asses5ed all the way from and the average assessment in some counties was as low as 25 or 30 per cent, while in others 1t was as high as 60 per cent.
 Such a condition, he said, was intol- erable, and made necessary the crea- | tfon of some officer or department CO., erciye in its nature with power suffi- | cient to remedy the inequality Other under different names and with vary ing powers. That there was 8 neces- sity for the law no man familiar with the tax laws and the manner of their just and fair every man who favors an equalization of taxes will concede.
 Coming to the policies of the Com mission. Mir. Mitchell said: q
 Its prime policy is one of absolute fairness. The Commission realized from the start that 1t must play no favorites. that it must not only have but must deserve the confidence of the tax payers of the State. It must lind Ia way not to overtax the poverty of the State and not undertax the wealth; to tax equitably and fairly the small property holder and not yield to any demagoEic clamor for an over-assess. ment of the corporations and wealthy classes
 Referring to the adoption of the sy per cent standard, the speaker said the Commission recognized the hopeless ness of trying to get all of the prop erty assessed at its full market value, that to undertake 1t would result in c perpetuation of the present inequal- ities, in that the counties which are now assessed highest in their effort to attain 100 per cent. would go etjll higher, while the lowest assessed coun- ties would probably not get higher than so per cent.
 He recognized that the Commission had no right or authority to require assessors and Commissioners Court to Ignore the law requiring full market value, but said the Commission being charged with the duty of equalizing 1t wise to say to such officers that 1t would be satisfied with 60 per cent. of market value.
 Taxation of Franchises.
 The taxation of franchises, he said. was new thing in Alabama, though not new in many other States, and marked forward step in taxation.
 No man can deny that a franchise subject of taxation. The remarkable thing Is that 1t should so long have been allowed to escape"
 The present administration, he said things @ sam and lived lived up lt to the party plat: form and pledges, the full fruition of which was not yet realized. but that if 1t had done no other thing than se-