The Birmingham age-herald., 1911-09-29
1910 First Ave.

get this money except through taxes the letter concludes, and the legisla- ture expects you to get it with the as sistance of all the tax officers of the state"
 The letter of the commission is as follows:
 september 29th, 1911. Dear Sir:
 We are writing this letter to each Of the tax assessors of the state of Alabama by virtue of section 222S of the code of 1907, whereby. among other powers, au- thority and duties, the State tax eommis- sion is:
 "1. To have and exercise general and complete supervision over the assessment ! and collection of taxes and the enforce ment of the tax laws of the state, and over the several county tax assessors, tax collectors, and county tax commits sioners in the several counties of the | state, etc.
 '2. To confer with, advise, and direct county taxes and county tax commits sioners as to their duties under the laws l of this state.
 | Tt is the purpose of the law, and 1t l is the mandate of justice and common | honesty, that each piece of property in the state subject to taxation under the laws
 
 the burdens of taxation without regard to who the owner may be.
 Impress upon the taxpayers that it is their duty-section 2104 of the code code of 1ST-to render to the tax assessor, under oath, a full and complete list of all of the property of which he was the owner or in which he Cor she) had any interest whatever, or of which he was trustee or agent, on the 1st of October, 1911.
 ''We insist that you comply with sec tion 2l07 of the code of 1907 in the event the taxpayer shall fail to give in his taxes, by making demand upon him.
 Remember that it is the duty of the tax assessor to fix the value of the prop erty assessed by him, and that it is neith- CT the duty nor the privilege of the tax payer to fix the value of his property for the purpose of assessment. If the tax payer is to fix this value, then we should have as many tax assessors as we have taxpayers. You may ascertain the value of property by any means you think best, and by all the means reasonably within your power This duty of the tax assessor to fix the value is clearly set out in section 2111 of the code.
 Assessment of Values
 "Section 2232 of the code of 1907 provides that When any assessment has been made or valuation fixed by the tax com mission or by judgment of any court of record, the property so assessed shall not be assessed at any less valuation, CT for any less amount, for any succeed ing year, if the property shall remain sub s.antially in the same conditions as to inn provements, except by consent of the state tax commission If this rule is not compiled with the tax assessor or tax col lcctor will be charged up with the diff ference. The court of county comms- sinncrs or board of revenue have no au- thority to make reductions in such eases, and their orders to that effect are void ana will not protect the tax collector. l 'We are trying to have the taxes equal 1 ized on the property in each county and then between the property in the differ l ent counties. This is indeed a great un- 1 dertaking, but it is right and is the ! law, and is a part of our sworn duty. 1 ''The legislature has fixed the value at I which the taxable property in this state | silall be assessed at Sixty per cent of it's | fair and reasonable cash ue.'-Acts | 1ei1, page 1855, section 36A.
 | We urge that you do your utmost to realize this value in your assessment We feel sure that you will, as your oath of office provides that you will diligent- | ly and faithfully discharge all the duties ! which are or may be imposed upon you | by law.
 'rhe state is in great need of money
 Besides the fact that there was a defici at the end of the fiscal year 1909-10 the legislature made largely increased appro-
 priations to schools and for pensions fol
 old soldiers and their widows. There is
 no way to get this money except through
 taxation, and the legislature expects you
 to get it with the assistance of all the tax
 officer sof the state. Very respectfully
 THE STATE TAX COMMISSION OF ALABAMA"