The Montgomery advertiser., 1909-01-03
COUNTY GETS
 INTO LISTS Swift Sword to Hold
 Tax Money. oNE-rHIRD FRANCHISE TAX County Attorney Watts Expresses Fear of Losing Fund. Fisht Is Supplementary Te states Battle with Railresds Which sse To Recover Frsnchise
 Taxes.
oEE-rHIRD FRANCHISE TAX

Montgomery county. through County Attorney E. 8. watts. and by authori- zation of the Board of Revenue. will enter at once into legal fight for the recovery of si4,ooo in foreign fran chise taxes, the payment of which is contested by four railroads operating in the state and county.
 The tour railroads, the Louisville and Nashville, the Atlantic Coast Line. the Central of Georgia and the Sea board Air Line have paid the tax re- auired. about $42,000 from all. but under protest. and the amount is held up pending the. legal fight now on' waged by the roads to determine the constitutionality of the law on foreign franchise taxes xS
 The figh. has been entered long age by the state. but the defense of the state failed to cover one point made by the railroad: that the tax, even 1T payable to the state. Is not due the county. The states claims are cover ed, by its attorneys, but the county. SO far. has been defenseless. County Attorney Watts, discovering the dam ger Of losing the tax, asked the Board or Revenue. at the meeting Saturday. to give him authority to prepare brief, covering the county's legal claims to the amount in dispute.
 The contention of the railroads that the county cannot collect It's tax is based on a section of the constitution, Section 4s. in which 1t Is set forth thai d law shall not contain two subjects.
 Contrary to, appearances the fight a~afnst the county's right to collect the tax will not be waged in every county, but only in Montgomery as the railroads have chosen this county as the one in which the constitutionan- ty of the foreign franchise law VIII pc testea. The contest. therefore has . much wider significance than if one county solely were interested, as the result win be taken in application 70 every county in the state.
 The case Is at present before the Sus rreme Court of Alabama. having been taken there upon appeal from a oe- cislon of Judge sayre in the City Court of Montgomery. adverse to the rah' roads' claims. sa from the Louisville and Nashviiie' es.24s from the Atlantic Coast Line; s1f .a71.44 from the Central of Georgia. and A1qO3sS from the SeaDoaro AT line Of the aggregate amount, the state fs entitled to two-thirds. ana tne county to one-third, according to- tne statute in dispute.
 RAY0Il0 LnO IGNCl0StVtb OA ~N-S +v,ss ssanrer in this respect. the meet inc of the Board of Revenue Satur- aay brought forth little of interest. ,rha Hoard met in unusual seclusion, tbevA heinz no. audience whatever ana fine meeting, which took up largely yoatiTe business Of roads and ntlis' was conducted in the chamber occupieo solely by the board merabers. ~,
 eni,citor Stern introduced hinself to .hs Roard in an official capacity. com ;,,v hefore the members with a request far letter heads with official title, ana asirf,,r for repairs to the furniture iA stsT oef,ce of the Eolicitor at the Cours Horse. His request was granted.
 For the first time In months mat. fer of passing interest was reveaieS srFa,, the bills. against the county were ,.s~eanted hy inc Board members be- snrn ,,avnaent was authorized. It was diacoyered that the bill for lights ID .Isa aaiI were out of ''all reason, as .hs roYnnnfasioners claimed, being SSs sar tha month, whereas the bill for court house lights was only $le. " was decided that the matter would oe investigated, to ascertain the reason for the discrepancy. ... =
 The matter of the bond election to h. held on Monday, January {. Tor the s.uance of S1B0,00O in bonds to De ae- yoted to the improvement Of tne .o,,,4v roads was taken up. The press ~S Mcrteomery was asked, through p rs.oIufion. to .'boost''' the issue or tne honda in every way possioie. AoiA resolution Is as follows:
 aBe it resolved that the press ,. AFo..tgomery be respectfully requested ta ai6 in advising the citizens of the sSt,e ana county of Montgomery Tn .nSa,srce 10 the bond election to Do hsIS next Monday. January 4. 1ses."