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

ation, declaring that he did not think this was right and just He declared it was discrimination. He was followed by MT Lavender. who said he considered this tax too small; that the license should be $10O instead of $25.
 MT Lavender asked MT. Hollis if he did not run a commissary
 "Yes, sir. I do,'' said Mir. Hollis, and near my place of business there are three other establishments with whom I have to compete, and to tax my place without imposing like taxation on my competi- tors is unjust" This. view was held by MT. Darden, who stated that he believed the principle of taxing these commissaries was fundamentally wrong.
 Rice Substitute
 Mir. Rice offeged a substitute to section 3S- providing for a license on all com missaries. According to his substitute provision is made for license of $15 for commissaries that emp.oy under 50 men; S25 for commissaries employing over 50 men; and $50 for commissaries that employ as many as 100 men. This sub stitute was adopted.
 Section 33-B proposed by MT. Brind- ley, was then offered. This section pro-
  vehicles and s1.50 on two-horse vehicles. This section was opposed by Mr Mer- ritt. who declared that he thought 1t was unjust. MT. Merritt then moved that the amendment be tabled. This motion was lost and section 33-B was adopted.
 Another amendment, known as section 33-C. relating to the taxation on produce dealers, was offered and adopted.
 Section 33-D, relating to taxation on nd 1rpsS sim merchants also adopted. As was section 33-E, re- lating to the taxation on freight lines and equipment companies. These lines are taxed per cent on their gross in come. This section applies to companies operating refrigerator lines.
 The committee also adopted amend ments providing for sections 33-F. S3-G and SS-I, the last section relating to the enforcement of the various amendments to section s.
 MT. Horton offered an amendment to section ? of the bill, relating to the tax to be paid by express companies. Mir. Horton's amendment provided that there should be no limit to the tax which mu- nicipalities might assess. The amendment was lost.
 Almond Amendment Speaker Almon offered an amendment to the franchise tax to be paid by corpor- ations, which was being debated at the time of adjournment for recess. Arguments Resumed
 The afternoon session convened at } o'clock, at which time Judge Almon renewed his argument before the com mittee of the whole on his amendment providing that the amount of franchise tax paid by public utility corpora tions shall be credited 10 the intangible property tax.
 Judge Almon declared that the state through the opening of the Panama canal would enter upon a great era of prosperity He said that by pursuing q "wise policy of inviting capital to the state millions will be brought to Ala bama and the much talked of deficit will disappear.
 q ask that the legislature will not go to extremes in taxation and make capital shun the state and our own people kept from investing their money.
 The speaker declared that if the state has it's natural growth that there will be no deficit in the state treas ury as the tax values will increase $1,0O0,000 a year.
 MT. Brindley did not agree with Judge Almon, decla ring that he had spent considerable time in working on the revenue bill and that representa- lives from the biggest business inter ests in the state had been consulted be- fore the section had been agreed on. q do not believe that tnere is cor poration in Alabama that pays too much tax and I hope the house will vote down the motion of the gentleman from Colbert to amend this section of the bill" concluded MT. Brindley.
 MT. Bush Speaks
 MT. Bush. in speaking against the AL ant cniA hn pfo bo house to do what was equitable, Just and fair but that he did not think the proposed amendment was fair. MT. Pitts said he favored the AL mon amendment. that he believed it was wise to credit the privilege tax to the intangible tax and urged the committee of the whole to adopt, the amendment. A motion was made by MT. Brindley to table the Almon amendment MT. Brindley said he did not want to cut off legitimate debate but that he thought the question had been consid- cred long enough.
 Almon Again Speaks Before the Brindley motion could be put Speaker Almon said he would like to explain a few points which he did not think were clearly understood The speaker of the house said that he had heard considerable complaint among corporations in regard to the amount of taxes which they had to pay.
 The purpose of this amendment" said Judge Almon, lis simply to relieve cor porations of one of the two franchise taxes He said corporation should on- ly be required o pay one franchise tax, and not a double system of taxation as section 12 of the bill provided. MT. Pegram followed the speaker of the house. declaring that if the franchise tax were cut off 1t would deprive the state of $23,000,000 of assessments. He then moved that Judge Almon's amend ment be tabled, his motion prevailing. Other Sections Adopted The remaining sections of the bill were disposed of in that order. nearly all or the last four sections of the bill being adopted without material amendments. l. Section 34, relating to the constitutions allty of any or all of the sections, was adopted without amendment. Section B, referring to the time at which the taxes