The Montgomery advertiser., 1907-03-30

0& S0nNft6HlOutF C4M dO ttAAh H uO wants to. but the State Commission is not urging 1t.
 But the Commission is urging that the Back Tax Commissioner of every county keep informed from the books of the Judge of Probate of every real estate transfer in the county. He is to take full notes of every such transfer and carry them to the Assessor. The assessment of this particular item is to be looked into. The Commission ir not insisting in it's policy that the As sessor put down that piece of prop erty at the figures at which it was sold and bought, but 1t is insisting that it takes cognizance of the sale and tho price and uses as a basis of fixing the assessment not only on that piece of property but on property adjoining 1t or property existing under the same conditions and having the same rela- tions.
 This phase of the Commissions policy was most in evidence throughout the Eufaula meeting.
 To Secure Cooperation.
 It was made clear. too, that in its first tour of the State. the Commits sion's purpose was to secure the as- sistance and cooperation of the County Boards of Revenue in regulating the tax system of Alabama. This will be the first labor of the Commission. The future plans of the Commission depends In greatsmeasure upon the success of this part of its work--of Its efforts to secure cooperation in the new endeav- or. from the county Boards. Other problems may arise after that Reve- nue Boards may hold back from mak- ing assessments that the Tax Commis- sion thinks should be made. If it is reasonable to look forward to any such contingency 1t Is also reasonable to A,& sion will have its way when it is con- vinced that assessments are too low or that county's assessment abound in inJustices and inequalities.
 Just now in tax assessments the State Commission assumes under the law creating it the same relation to- ward a County Board Of Revenue that the Supreme Court sustains to sn Ala bama Circuit Court. For the present the causes are to arise in and be set tied fin the County Board. Appeals may be taken to the State Commission and the Tax Commissioners of the counties are being given to understand If they make just raise and are not sustained for local reasons by the County Board. they can bring the cases to the State Board
 The future may bring about such a condition in which the Tax Commission may take the initiative fin a local sit- uation. But that's TOT the future to determine. The local tax officers are assessments. and if they don't do 1t. while no official declaration of the pur- poses of the Commission has been made, the fact Is known that the law gives them supreme powers. in county tax matters.
 Inequalities in Ksarhour.
 The purpose of the Commission is made Nffa9f l4r~S NRAx recent real estate transfers as basis than on anything else. The transfers figure largely, more largely than any thing else, in their conferences. At the Eufaula meeting, attention was drawn to the sale of a piece of property for $S.0o0, and its assessment for taxes at $900. Another incident in point invoIv- ed the sale of property at $4 800 which was assessed at $4.s00. Attention was drawn to the inconsistency in this as sessment. The members of tho Coun- ty Board, however, explained that one piece was a piece of Eufaula city prop erty, which was assessed bv the city at practically its market value, while the other piece was country property given in by its owners.
 It was developed. too, n the study of the Barbour County tax situation which has been so widely discussed, that the city of Eufaula paid more than so per cent of the taxss of the county. This Is entirely out of proportion 10 the actual value of property in the city and out of the city. EufauIa paiI more taxes than the county becansA it's county assessment was made the saI'1e as it's city assessment. It's city assess ment was large because of the activ- ity of a City Assessment Board work ing industriously to keep the city's finances abreast of the cIty's expendit- ures.
 The County of Barbour for the last fiscal year raissd $2S475 in taxes. Of this amount the city of EufauIa alone paid $22,562, while the balance of the county paid $15.s23. Much was said of the fact that tax values in Bas bour County had decreased. There was a decrease, but the city of EufauIa had nothing to do with the der.ease.
 Tn those years Eueaules taxes cor- tinued to increase, but in the lower country beats there was decrease. Tn three lower beats. particularly. tte farmers gave in their taxes at lower rate. There was no explanation of their action. The assessments in those beats were simply lowered.
 4 violation of Law.
 An unexpected incident which came up during the conference evidenced the policy of the Tax Commission to have the Boards of Revenue "hew to the line" in the carrying out of the tax laws In looking over the tax books the Commission had discovered that the assessment of a Barbour County citizen living in the lower edge of the County had been so raised until he paid S3 an acre on his land The rec ord showed that the year following the raise the property owner in question had his land taxes reduced to $2,5o an acre. Incidentally 1t was brought out that the land owner in question repre- sented Barbour County in the Legisla ture. But the Commission took notice of the incident.
 You gentlemen of the Board of Rev enue are no doubt familiar with the law which provides that when an as- the raised figures for two years,' said Judge Mitchell Tn permitting this property owner to lower his own taxes and fin permitting his action to slip by the Board you know the law was vio- lated"
 It is ai interesting fact in connec- tion with the present personnel of the State Tax Commission to know that Judge Mitchell some ten years, ago. while a member of the Legislature. took the initiative in the establish ment of a State Tax Commission. He introduced bill much upon the lines of the present law, but in which the salaries were not so large and the provisions for making trips and secur- ing information not so generous. But the hill was drawn before It's time The Legislature would not have 1t at that time But for that matter the Legis- Im.-