The Birmingham age-herald., 1907-09-18
TAX ASSESSORS
 OF ALABAMA ARE
 NOW IN SESSION
CONTINUED FROM PAGE 1.)

attached was handed to him. His old mother sat way back in the hall, and braving the curious gazes of all in the room at the time, he walked the length of the hall and hung the coveted trophy around her neck. And this is stlll the spirit of that grand old institution, said the governor. And as the noble act or that boy was cheered then, so would il be done now What We are seeking to do for this school for our young men l conceive to be the most meritorious work yet attempted.
 "They say that we are expressing the railways. It is not true, and l say It without fear of just contradiction that Alabama is fairer to the railroads than any other state in the union."
 By realizing returns for an assessment of $21, ,000 in intangible assets the gov ernor defended the creating of the state tax commission. He called upon all pl the assessors to do their duty, and prom ised that at the end of this administra- ton there will not be bad tax collec- tor in the state of Alabama (Not colec- tor but commissioner) He said that 1T there was one appointment he disllked to make it was a back tax commissioner.
 Chairman J. J. Mitchell of the state tax commission was then introduced and spoke for half hour, showing the polcles of the commission.
 In opening his remarks he said the question of taxation had been difficult one among all nations, and wherever or sganized society existed it had called forth the best thought of able statesmen and .astute students of political economy. Many systems have been evolved but sndne perfected not one that does not work hardships in particular cases
 He said that the enactment of the law creating the state tax commission was the outgrowth of the recognition of the gross inequalities that exist in the assess ment of taxes in the state. That In al most in every county property was as- sessed all the way from 10 to 100 per cent of market value and the average assess ment in some counties as low as p or go per cent, while in others 1t was as high as 60 per cent. That such a condl- ton was intolerable and made necessary the creatin of some officer or depart ment coereive in it's nature with power sufficient to remedy the inequality. Other states had such officers or departments under different names and with varying powers That there was a necessity for inc law no man familiar with the tax laws and the manner of their execution could deny that the law is just and falr every man who favors an equalization of taxes will conceed.
 Policy of Commission.
 Coming to the policies of the commis- sion. MT Mitchell said 'Its prime policy is one of absolute fairness. The com mission realized from the start that IT must play no favorites, that 1t must not only have but must deserve the confidence of the taxpayers of the state. It must find a way not to over tax the poverty of the state and not under tax the wealth, to tax equtably and fairly the small property holder and not yield to any demagogic clamor for an over assessment of the corporations and wealthy classes.
 Referring to the adoption of the sixty per cent standard the speaker said the commission recognized the hopelessness of trying to get all of the property as sessed at it's full market value, that to undertake it would result in a perpetua- ton of the present inequalities, in that the counties which are now assessed highest in their effort to attain one hundred per cent would go still higher while the lowest assessed counties would probobly not get higher than sixty per cent He recognized that the commission had 10 authority to require assessors and com missioners courts to ignore the law re- uuiring full market value, but said the commission being charged with the duty of equalizating taxes did have the right and did think 1t wise to say to such of- fcers that it would be satisfied with sixty per cent of market value.
 Franchise Tax
 The taxing of franchises he said was a new thing in Alabama, though not new Tn many other states. and marked for ward step in taxation. No man can deny that franchise Is a thing of value and a legitimate subject of taxation The remarkable thing is that it should so long have been allowed to escape" The pres ent administration. he said, had done many wise and patriotic things and lived up to the party platform and