The Montgomery advertiser., 1907-11-08
In 1906 the average tax rate on s10O valuation was:

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 l In 343 prohibition towns. $2.54. In S4s license towns. $1.5S. l The tax rate was therefore 61 per | cent higher in the prohibition than in | the license towns.
 These towns were located in forty one States. The prohibition towns and | the license towns were neighbors. with nothing in the general or local coudi- | tions which favored either Whatever difference there was was due to their | respective policies on the license ques- tion.
 In most of the. license towns the va riation in tax rates has been slight dur ing the past four years. Following the adoption of prohibition the tax rate has almost invariably increased. Pro- hibition deprives the community, not only of the revenue derived from li- censes but, also, of the taxes paid on property employed both In the liquor business and in other lines of business more or less dependent on the liquor trade, most of which Is driven from the community.
 It may be admitted that the rate of tax is not the only factor to be con- sidered and is not entirely conclusive. The financial condition of the various towns and the condition of their pulp lie improvements, etc., must be taken into account to arrive at a fair conclu-
 
 hibition on the public welfare. Investigation shows that the average per capita indebtedness of the prohibi- tion towns in 1906 exceeded by 16 1-2 per cent that of the license towns.
 In getting at the condition of the public improvements. etc, In the vari- ous towns, no actual percentage could, of course, be obtained. The over whelming testimony, however, is that in respect to streets, public buildings, schools, and other public utilities, the license towns were in much better shape than those under prohibition.
 From this investigation it appears that taxes and public debt increase un- der prohibition, while public improve ments deteriorate. Such result might be reasonably anticipated. If very considerable revenue Is taken away from a town that revenue must be either made good by additional taxes, or else the community must administer its affairs on a smaller revenue. As a matter of fact a middle course seems to have been pursued. The communi- ties adopting prohibition appear to have raised a portion of the lost revenue by increased taxes, and met the remaining deficiency by reduced expenses-such reduction in expenses resulting in poorer schools, poorer streets, poorer public buildings, fewer repairs and va rious other economies.
 There is an indirect increase in taxes in prohibition communities greater than appears from the above figures. The enforcement of the law vacates many store rooms in which various branches of the liquor business, and other lines of the trade dependent upon the liquor business, are conducted, together with 8 considerable number of dwelling houses made vacant by their occupants seeking homes else where. This excess of business and dwelling houses cannot find occupants, and the competition for tenants forces rents down to a disastrous degree.
 With increased tax rates. reduced rents and undccupied houses, values of real estate suffer speedily and severely. Nor does labor escape. Those engaged in the liquor business and dependent lines are thrown out of employment to compete in fieldS-already overcrowd- eti. if aff these clements are taken into account the conclusion Is probably not far from correct that prohibition doubles the actual tax burden.
 Instances in which the tax rate has been largely increased by proht htbition might be quoted at great length.
 The Galveston. (Texas) News of March 26, 1907, says:
 Ut appears now that in prohibi- tion counties. where no license is derived from Te the beer and whiskey. business a special tax will have to be leviedP
 The Cincinnati (O) Enquirer says:
 The Auditor of Xenia, O., says that the saloons there are still run in a quiet way the city having lost only a portion of the former Dow tax, which is largely made up by the fines from time to time assessed saloon-keepers. The city levy was increased after the local option election, and to further meet the deficit the police force was decreased from seven to four men and the patrol wagon was discontinued"
 The Auditor of Mt. Vernon, O., says: This cityswent dry in March. 1903, and in July of that year the tax was made to the limit--12 mills for city pur- poses. In July, 1904, we were able to reduce the rate to 11.20 mills. Then in April, 1905, the town voted wet and in July of that year we reduced the rate to 8 1-2 mills"
 "In Washington Court House, O.. the elimination of'the street cleaning force was necessary, as well as reduction in the police force"
 The Cincinnati (OD Times-Star says: Because of a recent local option cleo tion at East Liverpool, O., during which the city was voted dry the City Council has been compelled to increase the tax levy $2 on each $1,000. The re- vised list now stands seventeen and one-twentieth mills for all purposes, the greatest in the history of the city. The assessed valuation is $6,840, 900.
 At Wellsville the City Council has l gone the limit and fixed the new tax levy at ten mills, the limit permitted by law. This city also went dry and in the budget of Mayor Fogo no pro- vision was made for the police depart ment."
 The Bismarck (N. D) Tribune says: Dickinson with three tifths the popu- lation of Bismarck, licenses the sa- looms, and her annual budget is $6,500. as against Bismarcks proposed $27,740. Mandan, with a population about the same as Dickinson. has license and an appropriation of SIP 900. Such figures are rather convincing." The average tax rate in eighteen North Dakota | towns has been as high as s5.4S on the $100 under prohibition.
 In Kentucky many of the towns which have gone dry are facing tn- creased taxes.
 The tax rate in Atlanta increased 40 per cent in one year of prohibition and the city had to sell S60.000 worth of gas stock. which 1t owned. to meet expenses.
 The average tax rate in twenty-nine Kansas towns has been as high IS $5.63 on the $100.
 The Indianapolis Gnd.) News says:
 "ClarR's Hill. Ind, is in a financial fix. There is no money to pay running expenses. This condition has resulted from the closing of saloons. Salaries