The Birmingham age-herald., 1907-09-20

Montgomery, September 19.-(Special.)- l Following is the address delivered by
 Auditor w. W. Brandon before the state
 tax assessors, assembled in Montgom-
 cry this week:
 state derives it's power to tax from
 its constitution. The purpose of revenue is to properly administer government, and no state should raise by taxation more than is necessary for the economical ad-
 ministration of that government That law-maker Is wise who first learns what revenue is for. How much revenue IS essential for the proper conduct of the public business, and only levy such taxes and raise such revenue as will properly maintain the government, develop and support it's institutions and keep alive all public enterprises, for the development of the common good. Taxes are merely the contribution of the people to maintain government, all should share alike this responsibility and alike receive the bene- fits derived from the proper administra- ton of law, and the expenditure of funds for support and maintainence of the gov ernment. In the levy and collection of the revenue, the poor must not be oppressed and the rich and thrifty should not be held up." Individual and corporation should share alike this burden of gov ernment and each should share alike the benefits accruing from a proper adminls- tration of the laws, for which this rev enue is raised. In other words, the law should impose, and I think does impose, upon everyone a responsibility to share int i,,iy is defective that places a burden upon ons class which is not carried by all. Taxes levied upon property should be equal and all property should be assessed, and taxes paid upon it's value without regard to ownership, and all species of property m the state should bear its equal share of taxation. Revenue being raised directly from the people, it should be returned to the people in wholesome laws properly administered, in which all should share alike it's benefits. An occasional inventory by the state of it's institutions and it's liabilities for the proper and economical administration of. its affairs would enable us to know how much revenue ought to be raised and the amount of revenue so raised should not exceed the liabilities of such government for it's proper and eco- nomical administration. We would inn press upon the the responsibility of every one to contribute to this government under revenue laws equally as they own property, and receive benefits accruing from a well organized and properly ad- ministered government. Thus all are alike shareholders in the fund and have ac
 cordingly the same holdings and entitled tN fIaa t,f. -1.. of our state. For the object of govern ment Is not to give the worthy and we'll to-do a comfortable and easy time, but is to develop all of its citizenship, bring peace and prosperity to all alike and guard alike the life. liberty and property of all of it's people in the enjoyment of life and liberty being the object of revenue given from the earnings and holdings of all, should be zealously guard ed and properly expended for our devel- opment and prosperity. The revenues of Alabama are raised in the following way:
 1. By a levy of taxes on all real and personal property situated within tRe state, upon which a tax of 6la mills is paid. The revenue derived from this source for the current year was $2,289- 145.62. The value of property in the state being SS74,6 ,927 of this amount $1,072- BOA IA was received for the public schools, the same being mills of the tax levy. The sum of $357, 69 was received in pensions to worthy Confederate soldiers and their widows. the same being 1 mill of the tax mill. The sum of SS59.S2 19 was spent on the administration of the laws and maintenance of tbe general gov- ernment, the same being 21a mills of such tax levy. Under our laws this assess ment is made in the main by the body of men who l am addressing, and 1t should be your pleasure and is your duty to see that assessments in your county are equal according to value, and none of your citizens should bear a burden unequal to his neighbor, judged by the real value of their holdings, and you should evolve some plan so that the ob- ject of the tax commission law will be