The Montgomery advertiser., 1907-04-21
TAX VALrEg


 been on their rounds there has been much curiosity as to the line of pro- cedure to be adopted in raising the as- sessment of property. It has been as- serted time out of mind that there is great inequality in the way in which property is taxed in Alabama There has never been any denial of this as- sertion because it is true. Any plan by which one man will not be made to pay more than his share of taxes. while another pays less than he should will give satisfaction.
 It seems from what the commission CTS said in Mobile that they have come to the conclusion to have all proper ty assessed at 60 per cent. of its value. In some States it is the law that prop- erty shall be assessed at a certain proportion of it's value and this has worked we'll In Alabama the tax pay- CTS have adopted a plan of giving in property below It's value. but this does produce equality of taxation as would be the case if there was a law fixing the proportion.
 How are the Tax Commissioners to arrive at the proper valuation of prop- erty? It will be unjust if because one piece of real estate in a certain To- cality brings big price, that the value of all other property near 1t must be considered the same. There may be many reasons why a piece of prop erty in twenty-fi feet of another may be worth different price It Is q hard problem the Commissioners have before them and one which however worked out will produce a plentiful crop of bitterness and heart burning.
 Property in the Middle and Southern parts of the State will be as compar- lson with any other as to amount of tax paid There can be no greater in- crease in the assessment of property in this part of the State than in the Northern part of the State if a rigid rule of proportion is adhered to. pro vided the rate of value is correct There, will be the difficult part for the time in which the Commissioners have to investigate is too limited to enable them to do equal and exact justice.
 The Commissioners told the Mobile Board of Revenue in effect that the assessment In that county must be in- creased s15,000,000 or $2O,000,00O In | discussing the matter The Register | says:
 There is reason in the mission of the State Board, as it is of common knowl- edge that the assessment here is In many instances much below true values; and that the inequalities are numerous. There is no good reason why Mobile County property should not pay its due portion of taxes for the support of the State government and especially so in view of the priv ilege the county enjoys in the matter of exclusive possession of liquor H. cense money for the support of its pub lie schools.
 It is questionable, however, wheth- CT it will be a fair thing to make sc great an increase of assessments as is proposed all at once. or in one year That, indeed, would seem to be hard ship, and very difficult to be, borne. moderate raise the first year. an l other increase the year following and final increase the third year would enable the property owners to reach the standard set by the commission without great inconvenience. We have had no intimation of the opinion held by the state Board on th's suDJect but note that the President of the Board expressed his appreciation of the heaviness of the burden the prop erty owners will be called upon tc bear; and we think he and the board will be disposed to leniency rather than harshness. It must be remem. bered that the present situation is not wholly by fault of the property own CTS. It is the result of a long-agC part of the State that has permitted low assessments. The State has beer much at fault, and is primarily the cause of the present situation as to as sessment Therefore, it would hardly De reasonable for the State now to take the property holders by the throat saying, as did the Biblical character Pay me all that thou owestH Oul people are Alabamians. law abiding and patriotic, and should be treate eC not as enemies or even as offenders, but as the States own children, who are entitled to the full sympathy and con sideration of the State.