The Birmingham age-herald., 1909-05-20
Except a> Temporary Loan and Asks Aldermen to An-
 range Another Loan
SENDS FIRST MESSAGE
 TO BOARD OF ALDERMEN
Incorporated In Message Is Financial Statement Showing Exact State of Affairs In the City's
 Treasury.

or Aldermen in Which he points out some of the problems facing the city One of his most striking assertions Is that with the exception of temporary loan the city has absolutely no funds on hand. He asks the aldermen to make q temporary loan to bridge oyer the in- terim until the collection of taxes for next tax year can be made. The mayor s message is as follows
 Mayors Office May 19, 1909 To the Honorable Board of Aldermen of
 the City of Birmingham, Ala:
 take this method of communicating to your honorable body my views on the various subjects that go to make up the proper governing of the municipal ity over which the executive and legls- lative departments are called to pre- side.
 have classified these subjects under appropriate sub-heads and ask your care ful consideration of same.
 For years it has been the custom of the incoming mayor to outline the policy of his administration, In so lar as ne Is personally concerned, with faith that the members of the board associated with him will sanction his efforts in all req sonable and just recommendations. Financial Condition and Prospect for
 Relief.
 As l have been indueted into office since the date of your last meeting deem 1t proper to transmit to you to- night the result of recent investigation and information given me by the city treasurer and city auditor as to the con dition of the citys finances at the pres ent time
 1 am informed by the officers named that, excepting a temporary loan, there are absolutely no funds on hand; that the sources from whence revenueof every name and nature is to come have been pratically exhausted by the outgoing ad- ministration, and the fact is presented to me that in order to preserve the credit of the city l am forced to request your honorable body in conjunction with the mayor to exercise the power vested in both by sections Nos. 11S0 and 11S1 of the municipal code, to make a temporary loan sufficient to bridge over the interim between this time and the collection of taxes for the next tax year.
 After a careful reading of the recent exhibit of the financial condition of the city gotten out by its efficient auditor. MT. notwithstanding the fact that there is no money in the treasury as stated-I am not one of those who are welded to the conviction that be- cause the city has been deprived of a large revenue through the operation of the prohibition law that this municipality is on the verge of bankruptcy. While it is true that the deprivation causes great financial loss, 1t Is also true that the resources of the city are increasing from other directions and that in the near fu- ture matters financial will be in a healthy condition.
 MT Peterson's able and highly compre- hensive report will convice the student of municipal affairs that, notwithstanding the foregoing stated fact of the present condition of the treasury, the city of Bir- mingham is in a much better condition than many cities of the south.
 As you are aware, under a recent law enacted by the last legislature, 1t is pro- vided that a tax commission be appoint ed whose duty it shall be to equalize as- easements of property throughout the state.
 The valuation of property in this city has been increased by this tax commls- sion $7,S59,941, which increase in assess ment increases our revenue on that score alone $7S,59941.
 Another item of revenue to the city not heretofore enjoyed Is what Is known as the intangible tax" levied on all corporations doing business within its confines
 While on the subject of the city's financial condition and prospect for re- lief, l desire to call your attention to a matter that will sooner or later re- quire attention at your hands and some relief given to the situation.
 The legislature some years ago in- creased the tax rate of the city one- half of l per cent for the purpose of paying interest on bonds outstanding and upon bonds to be issued by the city l., AF lor Inc OF this fund has never been properly upon the books of the city, but I called a meeting of the finance and judiciary conn., mittees on Tuesday, and they have, by @ resolution which you will be asked to pass tonight, instructed the city attorney to pass upon the matter in such a way that the credit of the city may be protected as well as the interest on bonds be taken care of.
 I can hardly understand how this mat ter has been so long delayed and consider it imperative that this be disposed of at once.
 Collection of Revenues.
 It is an undisputed fact that the as- easements for purposes of revenue are not equitably levied. While I recognize that it is not popular statement to make, simple justice to a class who form the backbone of every community forces me to confess that the mercantile inter- ests pay an undue proportion of the cost of running the city government. The merchant is not only taxed heavily in the way of license on each and every line he carries, but is also required to pay the property tax levied and paid by real estate owners who are not in trade. Ev- cry progressive citizen should show his loyalty to the city by willingly contribut- ing his or her proportion of the ex- pense necessary to economically admin ister the affairs Of government. Hence it is that the merchant class, recognizing the importance of sustaining the credit of the city, submit to the heavy tax inn posed.
 Administrations of the Laws.
 No law enacted by the last legisla- ture is being more fiagrantly violated than is the law prohibiting the sale of in- toxicating liquors. This is deplorable. It is time we were setting a good ex- ample to our young mon and women by rigid enforcement of this statute A little helpful influence exerted by every law-abiding citizen would do good. Gen. erally speaking. there is altogether too much dependence upon the law and the law officers and too little effort among the masses to stamp with their disap- proval failures to execute the law by those whose duty it is to enforce, it. The best laws are evolved from virtuous pub lie opinion, and this same. opinion must aid to enforce the laws and frown down on the officers who are derelict in the