The Montgomery advertiser., 1907-06-26
MITCHELL'S LETTER
WILL. INSIST ON MAXIMUM TAX AS-
 SESSMENT.
State Commission SeEds Out Circular to Various County Boards Insisting on Average of Sixty Per
 Cent.

The State Tax Commission in a let ter signed by President J.J. Mitchell and sent out yesterday to members of the Boards of Revenue and Courts of County Commissioners announces that it has been determined that the State Tax Commission would insist that all counties of the State bringing the av should attain an average of at least 60 per cent of the fair cash market value of the property assessed.
 The letter Is written 1t is explained because the Tax Commission finds it impossible to visit all the meetings of the Courts of County Commissioners and Boards of Revenue before time for the Boards to take action on the as- sessments at the July session. The let ter reminds the Board members of the law to secure an equalization or all the taxes and speaks of the cordiality mission in the counties which it has visited It also speaks of the condi- ton it found in some of the counties of the State and of some or the ln' eQualities 1t encountered.
 The letter states that the Commits sion realizes that to insist upon all the counties fthe State bringing the av- craze assessing at the highest per centage of value carrying their assess ments still higher, while those that are assessing lowest might not be able to bring values above .bO thus per petuating inequalities.
 It will be impossible for the State Tax Commission of Alabama to Vlsit all the Counties of the State before County Commissioners or Boards of Revenue. It is. therefore. important to remind the Courts and Boards that have already been visited and to bring to the attention of those that have not that the purpose of the law creating the Commission Is to secure an equal ization of the taxes.
 The Revenue Laws Of the State pro- vide that all taxable property shall be assessed at its fair cash market value. and the Assessors and Boards of Equal ization are sworn to so fix it, and yet ment in Alabama falls far below it and that there is no uniformity of per centage of value at which property Is assessed.
 The average assessment in some of the Counties Is as low as 30 per cent of market value while in others 1t is as high, as 5s per cent. The assess ments against different tax payers vary in all the Counties from 10 per cent to 100 per cent of market value. This is manifestly unfair and unjust and 1t was to remedy this condition that the State Tax Commission was created and to this end it is working.
 The Commission realizes that to in- sist upon the Counties Of the State
 
 full market value would result in the counties which are assessing at the highest percentage of value carrying their assessments still higher while those that are assessing lowest might not be able to bring values above 60 per cent. and thus the present inequal- ity would be perpetuated Instead of remedied It is, therefore. determin . ed to insist that al the Counties again attain an average of at east 60 per cent of fair cash market value, thus taking a standard that even the Coun- ties that are now assessing lowest can readily reach without any chance of do in0 injustice to any tax payer who is already approximating his duty. This policy Is so manifestly just and fair sioners and Board of Revenue. so far visited has promised cordial and hear ty sco- operation. The support and CO., operation of vour Court, or Board in carrying out, the policy above outlined is respectfully asked and expected. The Commission believes that the people of the several Counties of Ala bama are fair. and that they will en- dorse the action of their County Boards in thus helping to perfect the revenue system of the State so as to properly distribute the burden of taxation.
 In case the Equalization Boards of the Counties fail to comply with this policy the Commission Is empowered to set aside any assessments which fall below the standard and to re-value them. Your County Is expected to do it's full duty Respectfully.
 THE STATE TAX COMMISSION OF
 ALABAMA,
 The State Tax Commission has been holding daily sessions at the Capitol with a full attendance nf members for several weeks.