The Birmingham age-herald., 1911-03-17

levied shall become delinquent, was also | adopted by the committee of the whole. l Before the committee of the whole acted upon the last section of the bill, MT. l Arnold sent up an amendment to strike out section 33-B, relating to the tax of $l on one-horse vehicles and s1 50 on two horse vehicles Mr. Arnold said he thought the liverymen were already taxed to their greatest capacity. The commits tee adopted the Arnold amendment. | The committee then adopted section 37 of the bill, providing that all laws in conflict with the revenue act as passed, be repealed
 | On motion of MT. Brindley the commit tee of the whole reported the bill back | to the house, when, after some discus sion as to the parliamentary method to | be pursued. the house adopted the amend ments to the substitute revenue bill as a whole.
 Smith Amendment
 After the amendments as whole were adopted, MT. Smith of Montgom- cry offered to amend the bill by strik- ing out the Mastin section providing for a taxation of $5 on professional men who maintain offices in incorpor- ated cities and towns of the state. In speaking for the amendment MT. Smith declared that the taxation upon professional men was a discrimination and that it was not fair and just. He said furthermore that he did not be- lieve it was constitutional. The Mont gomery representative made an impress sive appeal to have the Mastin section taken from the bill. declaring that it would work a hardship upon the young
 lawyer and professional man, and that l if was not right in nrin ciDle
 .,z..-z Fundamentally Wrong ~--ar
 This view was also held by MT. Rice
 who declared that such a system of
 taxation was fundamentally wrong MT
 Rice thought it was wrong in princi- pie, and should not be allowed to re- main in the bill. He said he doubted
 the constitutionality of the section, and urged the <housei to adopt the Smith amendment.
 l Mr. Mulkey of Geneva thought the section a wise one and spoke against I the Amendment. This view was also taken by MT. Fuquay, who declared that he thought lawyers, physicians and oth- CT professional men were amply able to pay the tax of $5 as provided by the Mastin section.
 Time in Trivialties
  losing considerable time in trivalities, stating that it was absurd to say that professional men were not able to pay the small license provided for under the Mastin section. pr. Huddleston favored the Smith | amendment, declaring that he did not re- gard the special license on professional men as right in principle.
 '"The lawyer or other professional man who cannot pay $5 annual taxation" said Mir. Milner, speaking for the Mastin sec- tior, should go back to blowing or to some other occupation"
 MT Milner declared that it was absurd to protest against so small a tax and ex- pressed surprise that so many lawyers were against the proposition. MT. Stollenwerck favored the taxation, stating that he did not consider it would work any hardship upon the professional men of the state. He was followed by Mir. Mastin, who made short speech against the amendment, after which he moved that the amendment be tabled. This motion prevailed by a vote of 52 to 31. An amendment was offered by Mr. Hud- dleston to section 33 A to exempt Con- federate soldiers practicing law and med- icine from paying the s annual tax MT. Brindley moved to table the Huddleston amendment which motion was lost by vote of S1 to AS. The Hhddleston amend ment was then adopted.
 The last amendment to the bill was one by MT. StollenwerclS relating to section Il, in which automobiles are taxed. The Stollenwerck amendment provides that the state license shall be in lieu of all other taxes and privilege licenses. On motion of MT. Brindley the substi- ute bill as amended was adopted by a vote of 60 to Il. The house then concurred in the third reading and passage of the bill. MT. Brindley made the motion and the bill passed the house by vote of 54 to 20 The house then adjourned until Il o'clock tomorrow morning.