The Montgomery advertiser., 1907-09-19

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 snouid share alike. If property Is as-
 sessed too high according to the value. II should be reduced. If too low, 1t snouid be raised. The last Legislature nxed a value on intangible assets.
 which Is in the hands of the State Tax commission .9nd they have fixed the values in Alabama at a little more
 than $2l.000,000. With this, of course, you. as an assessor, have nothing to do. except to see that the proportion ate share of your county is properly placed upon the tax books of your cunty.
 The poll tax, as you know, is volun-
 tary, but think the people generally should be given notice at the time of tax payment that are due poll tax, and be given an opportunity to pay
 same. as many do not pay it rather from neglect than a desire to be re-
 lieved from the payment. In connec- ton with our system. assessors cannot be too careful in the description of
 property, and should use every en- deavor to avoid double assessment, for many pieces of property are illegally
 sold for taxes, because of erroneous
 assessments by assessors. The ques- ton of solvent credits Is a much mo ooted question. It is my opinion that any
 deed of trust. contract of conditional
 sale, mortgage. or paper of like char acter, upon which no privilege or mort
 gage tax has been paid. would be sub 1 ject to taxation, for the reason, that if no recording tax had been paid, it
 would escape taxation altogether. If the mortgage or recording tax has been paid. 1t would be exempt from | advalorem tax, otherwise 1t would be double taxation.
 Where the Money Comes.
 The revenue collected on the mort gage tax which is IS cents on every $100 filed for record during
 the current year. was 03,625.S6. In addition to the levy of taxes, revenues are raised by special taxes. not on
 value, but in the nature of licenses, or privileges taxes levied on persons car rying on business for which a license
 Is required. From this privilege or license tax during the current year. the sum of $43S,927.49 was realized. There is now franchise tax upon the capital stock of foreign corporations
 which is paid through the Probate Judge of the various counties into the State Treasury, and surely foreign capital invested in Alabama should equally bear the burdens of govern ment as well as home capital. The Insurance Department also brings revenue to the State by tax on in- surance companies doing business in this State, and from this source we realized the current year the sum of SII5.S9S.01. The Convict Department. as now managed, Is a source of reve- nue to the State. and we received from this department during the current year the sum of $646.344.30. and 1t will probably increase this year.
 The sale of fertilizer tags is also a source of revenue and from this source was raised about $90,9SS.4S.
 This about covers the sources from which revenues are derived and shows the system from which your State re. ceives it's funds. These funds are con- stantly being placed back through va rious channels into the development of the State in the execution and main- tenance of law. Through these vari- ous mediums since October lst, 1908, to date, Alabama collected S3,972, ,22f.93, and has spent $3.S60.167.05.
 believe with the new laws passed by the last Legislature and the en- hanced value of property, that the com Ing year will be largely increased, but 1t must be remembered that there are more than a million and one-half lia- bilities for appropriations made by the last Legislature, over a million Of which is for schools and old soldiers. Revenue is necessary to fast-growing State. but only so much revenue should be taken from the people as will meet the demands of a properly adminis- tered government.
 The discussion led by Hon. J. B Powell on Assessments of Banks and Other Corporations was highly in- structive to those who have found deal- ing with smart corporation attaches a problem. Nearly every Assessor pres ent spoke on this subject or asked questions.
 Hon. Dave Cowden. of Calhoun. and Hon. E. D. Laurendine of Mobile led the discussion of Double Assessments and Preventions Therefor" Following addresses from these two gentlemen. who had posted themselves well on the subject there was a general discussion.
 Judge J. T. Cooks talk on How Assessors Books, Abstracts and Reports Should Be Kept" was highly instruc- tive and entertaining, after which an adjournment was taken for dinner.
 At the afternoon session, after some discussion on matters of general in- terest, Attorney General Alex M. Gar Der spoke for nearly an hour in which he maintained that Assessors are to fix values and not to be receivers. Hon. A w. Metcalf followed Colonel Garber in a most interesting talk.
 The Attorney General indicated the duties of the Assessors, and their great benefit to the State when their ener- gies are directed in the sight direction He said that 1t has been too true that every system of revenue in the State . was. for a long period stamped with the brand of corporate influence. This, he | said, is what the State Is fighting | against and 1T the Assessors will do their duty, there will be no danger of | any individual or corporation getting | off without paying the full tithe to the | State.
 Louisiana Man Talks.
 Colonel Garber was followed by Sec | retary David Blackshear of the Louis jana Fax Commission. MT. Blackshear came to Montgomery at the invitation of Judge J. J. Mitchell, arriving here ! yesterday morning. He said. in part; We have a Tax Commission in Louisiana which was created by the ast Legislature. The Alabama Com mission has in view great many objects but our Commission las in view one great object The great purpose is to investigate the tax ;ystems of the other States in the ;nion and to recommend for enactment nto law by the respective Legislatures of our States improved systems of aXation.
 On the common ground: better tax avs for our respective States, we are with you and for you and with this great object in view. the Tax Comhis- sion of Louisiana desires to cooperate with you.
 "The bringing together the tax authorities of your State in a conVen- ion such as this for mutual informa- .ion and assistance is laudable under taking. But I want to remind you that most of the tax laws of the State of Alabama and also of my own State are