The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1907-01-10

eral estimate Every effort has been put
forth by the auditor to get personal prop
erty on the list and to have real property
assessed at a reasonable per cent of its
value. The back tax commissioner Of
flee has been constantly In touch with
the auditor in this fight for a proper
showing with what. / consider. a pitiful
result. The assessment for the year 1900
amounted to $266,O00 600 and for the year
1906 to s3s400O,000. an increase unequalled
at any time In The history of the state.
A billion dollars would however, hardly
be a fair assessment. We are sharing in
q very great prosperity all over the conn
try. Our immediate sister states. Georgia
and Mississippi, have increased their as
sessments i'm a larger degree which I
assume is the result OF superior tax laws
and not the result of really increased
values.
Back Tax Law.
The tax commission law is effective n
increasing the assessment against a few
people in an average of one-half of the
counties. 1t does not reach one person
in one hundred whose property deserves
to be raised. In ono half of the counties
1t is entirely Ineffective with any eXecu-
ton this administration could give it; and
with any execution indeed, it ever had at
any time since the passage of the act.
The whole tax system should be radically
changed. Personal property, except such
as that represented by corporation
shares, or such as pay record tax. as
have said, practically bears no part Of
the tax burden. At your last session You
provided for the taxation of mortgages at
tie small rate of 10 cents a hundred. This
departure has not only been effective in
raising a considerable revenue, S75,667.21
in T. &c for the state alone. but 1t suggests
an extension along the same line. ! am
Oh the opinion that ultimately the law
must be so changed as to exclude alto
gether for consideration all such personal
property as may be entirely hidden from
the assessor, except such as the law re-
quires court or state records to disclose
I am inclined to believe that the principle
of a mortgage tax might profitably and
fairly be extended.
The commission law has been more eff
fectve in securing unpaid licenses than In
raising valuations or discovering escapes
1t seems that the law should provide for
greater diligence on the part of judges
of probate in the collection of licenses
Now it requires that the judge of pro-
bate shall report the list of licenses col
lected to the grand jury. Some of the
judges content themselves with receipt
ing for licenses when handed them or
perhaps, notifying parties that they are
due such license They do not count t
as a part of their duty to enforce collec-
ton Their Indifference. on the whole,
has probably increased since the passage
of the back tax law. 1t would be feast
BILE. it seems to add to the duty of the
probate judge a requirement that he ex-
haust whatever remedy the law Is made
to give him to the end that those who
might otherwise, may not escape such
tax.
Curious to know what has been done.
have gone over the returns for four years
covering the years 1898, 1899, and those
of 1905 and 1906. The law was established
in 1896 I found that in 1893 in thirty-one
counties there was either no back tax
commissioner, or If there was such an
officer he made no raises and furnished
no escapes. In 1899 tWenty-four counties
had no raises and reported no escapes.
There were six other counties of the sew
enty-seven in which the tax from escapes
and raises from the work of the commits
sioner amounted to less than $50 in gem
eral state and special tax.
For the past year I find there have been
no raises and escapes from the commits
sioner in thirty-five counties. For 1908
there was no raises or escapes in twenty
eight counties. 1t will, am sure, appear
to you at once that as at present written
in the books the law is only effective
against a few of the parties 1t ought to
reach. You will agree with me that 1t
is most undemocratic to make fish of one
and fowl of another. Tn some of the
counties of the state the law has never
operated for any one of the ten years
which 1t has been on the books.
Our assessment laws are not operating
to the states advantage. Our neighbors
on either side of us are better equipped.
Their increase in assessment the past
year or two has been greater than ours
and / am sure the real valuation of prop
erty in Alabama has far outgrown either
of them.
Railroad Assessment.
The railroads were assessed by the
board charged with that duty last March
for the total sum of S5S,4-I072, an in
crease in the six years of this admins
tratlon of So 227,S34. This amount is far
below their value, though ] think it in
contestable that it is a higher valuation
than that set upon property generally in
this state by owners and assessors. may
go further and say that a greater value
is placed on personal and real property
in any county in the state
Inheritance Tax.
| think that the state can fairly pro-
vide for a reasonable inheritance tax.
Vaerancy.
The law on the statute books has been
ineffective to suppress yagrancy. No
lines that you may write will likely be
entirely satisfactory That will not
hinder you from undertaking solution
of this most serious question. more eff
ficient vagrancy law should be passed pr
the present one amended. The supreme
court has held that the burden is upon
the state to prove that the defendant has
no property or means to support him.
Under this ruling of the court the state
is required to prove a negative. which IL
cannot do. The burden of proof should
be upon the defendant charged with va
grancy to establish the nature. kind and
amount of property. If any. he has from
which he gains a support
Department of Archives and History.
1t is gratifying to me to be able to
make special mention of the continued
growth of the department of archives
and history. Although the newest of our
state departments. it has reached ell
viable position of dignity and influence.
Under the treless zeal and intelligent en-
thusam of its director DR.. Thomas NJ.
owen. its development has steadily pro-
ceeded until it has organized and made
accessible the archives or public records
of the state and has collected a vase
mass of valuable historical. materials,
such as books, maps prints, charts, his
torical memoranda. original documents.
relies. portraits, views, and newspaper
files etc. etc The collections aggregate
many thousands of dollars in value.
Since itc establishment the department
has been without adequate quarters, and
has been compelled to conduct its work
under Very trying co. lions, temporarily
using the senate chamber for a historical
gallery and the senate cloak room for an
office.
The plan of the department as means