The Birmingham age-herald., 1911-03-30
O'NEAL CITES OBJECTIONS TO THE CONFERENCE REPORT
 ON MOOTED REVENUE BILL

and licenses in the state or of any coun- ty in the state, to the end that all as-
 sessmens on property, privileges ana
 franchises in the state shall be made in
 exact proportion to the just and true value thereof In substantial compliance with the law.
 'sThe provisions of subdivision 13 Of section 2223, still dealing with the pow CTS of the state tax commission, are Tn part as follows:
 "The assess or cause to be assessed by the proper officer any property sub- ject to taxation and to set aside and hold for naught any valuation or as- sessment of property made by any coun- ty officer within this state. or by any board of revenue or court of county commissioners, or by any other officers authorized to make assessment, and re- assess or revalue said property, wheth- CT the original valuation or assess ment be made by the property owner or by any officer of the state or of any county, or board of revenue or court of county commissioners of the several counties in this state, unless the val uation or assessment shall have beer previously and In the same tax year confirmed or determined by court of record on appeal
 Tt will be observed from these pro- visions that the county tax commission CTS. although they are not called as sistants to the state tax commission, are from the very nature of their office and from the powers of the state tax commission, in reality its assistants subject to it's control, to the end that there may, be a fair and just equali- zation of properties throughout the state. This, as I understand it, is the main purpose of the proposed provisions relative to assistants to the state board of equalization sought to be achieved by the bill in question.
 since this is true, no change should be made unless benefits are to accrue from the change. I do not see any visions of this bill relative to the coun- ty tax commissioners, and I do see where 1t might be accompanied by SC. rious detriment to the state.
 T do not believe. in the first place. that there will be that active perform ance of duty secured by salary paid at all events as follows where the indi- vidual is benefited in exact proportion to the manner in which he performs the duties of his office. Furthermore, the tendency of the day In the effort to se- cure the proper performance of official duty Is not to divide but to centralize responsibility. It is on this proposition that the commission forms of govern ment have attracted the favorable at tention of the country.
 Under the provision of this bill one branch of the taxing power would be given to the assistants to the state board of equalization. and another to the back tax commissioners. 1 think the purposes intended to be subserved would be far better accomplished with out a separation of these powers. The county tax commissioners, where such as will faithfully execute their duties can be secured should be retained in full powers, and In those counties where none are now situated or where they are inactive. the assistants to the state board of equalization could very prop erly be appointed.
 The justice of these recommendato will, I hope, commend themselves to you. They are so apparent to me that I could not, without consciousness of perhaps imperiling the best interests to the state, give my assent along other lines than those which I have indicated
 "The provisions of section of the bill might permit the escape for one year of considerable taxable value growing out of natural increase, and I, therefore, think it should be omitted
 'EMMET O'NEAL, Governor"