The Birmingham age-herald., 1909-04-04
EQUALIZATION IF TAXES IN ALABAMA More Important lhan Increase
 In Revenue BAD SYSTEM CORRECTED F
 Commissions Work as Viewed by Arkansas Newspaper Man Who
 Visits the state-Assess.
 ments 60 Per Cent.

Arkansaw Traveller in Arkansas Gazette.
 Montgomery, Ala,-Although the most striking result of the creation of a state tax commission in Alabama was the add ing in one year of S75, ,437, ,971 to the taxa ble values of the state resulting in an increase Of $1e.94S in the yearly revenues Of the state and counties, the equalization of taxes throughout the state which has been effected by the commission is re- garded as of just as much, if not more, importance to the state.
 Previous to the creation of the tax com mission property was assessed on differ ent basis in the different counties, as is the case in Arkansas and many other states. In some counties the assessments represented 60 per cent of the actual value of the property, in other counties 50 per cent, in others 40, and in some as low as 30 per cent.
 The law in this state, as in Arkansas and other states, provides that all proper but 1t was disregarded
 When the tax commission took charge of affairs 1t found that it would be i'm practicable to raise all the assessments to the actual value of the property, as at the existing tax rate more revenue than the state needed would be produced and there was no way to secure a reduction of the tax levy.
 The commission. therefore. adopted the policy of making all assessments on the basis of 60 per cent of the actual values and 1t increased the assessments in all counties where they were below that standard. In this way the taxes were capitalized thoughout the state by coun- ties and now every county pays it's pro- portionate share of the taxes for the SUD- port of the state government. It Is real ized by all the revenue officers that the 1 assessment of all property at it's actual value is the ideal method of assessment and 1t is probable that an effort will be made to secure such additional legisla- tion as will make this practicable. More Legislation Needed. State Auditor William W. Brandon, who l has made close study of the revenue l question, believes that this problem can l be best solved by the legislature delegat- l ing the power to fix the state tax levy, within certain limits, to the tax commits l sion or some other state board. The com mission or board to which this power is l given could determine what tax rate
 would be necessary, after learning what l the assessed values for the year were,
 what revenue would be received from other sources and what expenditures 1 would be required by the appropriations l for the year. This would be business l like procedure, MT. Brandon believes, in- l suring the levying of tax only suffi- 1 cient to meet the current expenses of it's l government. lie declares. that the legis- : ] lature, whether it meets biennially as in most states, or quadrennially, as in Ala bama cannot anticipate what the states revenue and expenditures will be for a period of years. Such a system would also enable the commission to put all assess ments on the basis of actual values and reduce the tax levy eorrespondingly greatly simplifying the revenue system and placing the state in the proper light before the remainder of the country.
 Composition and Powers.
 The tax commission which was created two years ago Is composed of a chairman and two associate members appointed by the governor for terms of four years
 The commissioners, who must have knowledge of the general subject of tax ation, are required to devote their entire time to their duties. The chairman re- ceives S3000 and each of the associate members s2400 per annum. The comnis- sion is empowered to employ a secretary and such experts engineers and assist ants as may be necessary. but the entire appropriation for the commission, includ- Ing all expenses, Is fixed at $25000 per year.
 ~. The commission is empowered and it is made it's duty to exercise a complete su- pervision over the assessment and collec- tion of taxes in the state and over all