The Birmingham age-herald., 1907-07-04
RAILROADS MUST OCCUPY NEW DEPOT Order is Directed in the Mobile PICTURE OF HOUSTON Commissioner of Agriculture Can Not Use More Than $500 Per Month
 In His office-State
 Tax Ruling.
PICTURE OF HOUSTON

no other course to take. The citizens i'll large number have contended for the road to enter the depot, as the accommoda tions at Mobile for the patrons of the Louisville and Nashville are very poor at this time
 The commissioner of agriculture has es- tablished plant at Mapesvlle for the creosoting of old field pine out of which to make fence posts. The work will be done under the oversight of the forestry service of the United States, which is enterprising the work in number of southern states
 Governor Conner left tonight for Mobile, and will go to Daphne tomorrow for the Fourth of July festivities, where he will make an address on education. Gen. Will Ham w. Brandon will speak at Chandler Springs and Commissioner of Agriculture Wilkinson at Wetumpka
 Picture of Houston.
 Dr. Thomas M Owen, director of the state department of archives and history has received a life size bust of George H. Houston, governor of Alabama from 1874 to 1878, presented by his daughter, Mrs. D. M. Drennen of Birmingham. It is painted by Samuel Hoffman of Birmins- ham, formerly of Montgomery, and is pronounced good likeness by those who have seen it.
 Houston led the forces of democracy when the state was redeemed from carpet bag rule in the early seventies, and made great record as executive. He was a resident of Limestone county and na- tive of Tennessee He served many years before the war in Congress and enjoyed i the distinction of being chairman of the ways and means committee, member of the military affairs and also the Judiciary committees at the same time.
 Many old friends Of the late governor have called to see the picture, which Dr. Owen is showing wit hmuch pride. They say it Is a good likeness and speak in com plimentary terms of the patriotism of Mrs. Drennen in giving 1t to the state.
 Funds Limited.
 The commissioner of agriculture will net be allowed to use more than $500 per month for the work of his office, accord ing to ruling of Attorney General Gar Der. Commissioner Wilkinson wishes to use more than this allowance in hold ing institutes, but will be restricted, it seems.
 At the request of the state tax commis- sion, Attorney General Garber has ren- dered opinion construng the law In reference to the tax on agents for pie lures, picture frames, photographs, etc, holding that no matter whether or not the agent represented a firm outside of the state he was subject to the tax.
 q have your favor of the 27th ultimo requesting me to advise you whether un der sections 46 and AT of the code. con structed with reference to section S97. the expenses of the farmers institute. as well as the expenses of the office, will all come from the $500 per month. nor can the com missioner of agriculture and industries spend 5000 in addition to the $500 under section AT out of any moneys to the credit of the department In the treasury
 The Law Quoted.
 "Section 4l6 authorizes the commissioner to hold in different sections of the state farmers institutes, and section AT pro vides that the commissioner is authorized to pay the necessary expenses incurred in conducting such farmers institutes, in- cluding the expense of employing lectur- CTS when necessary and for distributing the reports thereof and for this purpose there is annually appropriated out Of the funds of the department of agriculture $SO0O, or much thereof as may be neces- sary to be paid from the monthly esti- mate and allowance for expenses of the pttlip1l DiVNidto ioi eii' monthly estimate and allowance for the expenses of your department
 You may retain for such expenses, with the approval of the governor. an amount not exceeding $500 per month It is my opinion that the last tause of sec tion 417 to be paid from the monthly es- innate and allowance for exfenses of the department limits the appropriation therein made to the monthly estimate and allowance provided for in seclon 397; and. therefore, the expenses of stth institutes must be paid from the fund hnd the s3O00 appropriated for that purpobe Is not in addition to the $500 which heIcommission- CT may retain under section i17'
 Tax Ruling.
 In a letter to the tax commission quoted here the attorney general sats: Your favor of May IA was July received requesting me to advise you whether, un- der the facts shown in the papers en- closed to me. the defendants ire liable for the license tax imposed by lection IT of the act of March ', 1907. Section Y of this act is as follows:
 "'That each person, firm Ior corpora ton, either in person or thrfugh agents, | who soicits orders for the enlargement | of photographs or pictures q any char | acter, or for picture frames, Whether they | make charge for such framei or not; or 1 any person, firm or corportid, either h | person or through agents. Who sells or | disposes of picture frames, thall pay | license tax of s25 in each couHy in which | they may do business; but ths act shall | not apply to merchants or de4ers having [ permanent place of busirfss in this | state and keeping picture ffmes as part or all of their stock in Jade
 Facts Are Agreed qn.
 "The agreed statement of facts en- closed in your letter is not sifned by ei | ther the defendant or county dtorney. It ! may or may not be correct. l suggest that you take the mater u1 with the county attorney and ascertain whether i, he agreed to this statement adbeng cor rect It is indefinite and evaSve in sev- eral features. If the travelling representa- | tive of the Chicago Portrait 3mpany, a | corporation under the laws of Illinois, and | doing business in that state Bolicits or | ders for the enlargement of pictures in | this state and in connection herewith l solicits and receives orders ,or frames | and such orders are forwardedko the DOT | trait company in Chicago, to6ther with 1 the pictures to be enlarged aid framed | and the pictures are returned t this state | when enlarged and delivered iri the frame | ordered in the first instance h the pur- chaser the transaction constitutes inter i state commerce. But the pracfce of this | company and, in fact, of neark all com panies engaged In this busiless, is to | solicit orders for the enlargentnt of pie l lures and at the same time tale condi- | tional order from the custoher for n