The Birmingham age-herald., 1911-01-01

brought total net revenue to the state and county of $1,253.153.59, of which amount the total net revenue to the state was $656, ,227.1S, and the remaining to the county. As consequence, it Is seen that the county tax commissioners during this period have played no small part in aid ing the finances of the commonwealth. During the year of 1910 the total revenue to the state and county was $314, 45S. .43, brought by the commissioners.
 It cost the taxpayers exactly $32, ,25O. .6S to assure this net revenue, an amount paid by the taxpayers outside of the $314, 45S. 43. The $32. 250 .6S represents the fees paid by the taxpayers to the county tax commissioners in only 40 of the counties, 2l of the counties at the time of the re- port, having no county commissioners. The average salary paid to each commits sioner. accordingly, was only $SO6. .26 for the year of 1910.
 The best money getters among the county commissioners were the commits sioners in Jefferson and Mobile counties, Calhoun and Walker. The Jefferson coun- ty commissioner earned $14S90. 42; Mobile. $4763. .9s; Calhoun. $1937 .03 and Walker, S1S3S. .61. A "water-haul' was made by the tax commissioner of Washington county, who was paid during 1910 1 8-10 cents. In all probability two mills were thrown in for good measure. thus allow ing him 2 cents. The county tax com missioner of Fayette and Monroe were paid, respectively, cents and cents for their services.
 That the tax commissioner of Jefferson county had a most valuable year, not only for himself but for the county and state as well, Is evidenced by the fact that he collected in delinquent taxes and licenses $143,904.22.
 Vnlue of Office
 From the above it is seen that the of fee Is a valuable one to the state When it is considered that the county tax com missioner is in sole charge of the assess ments from the period between the first Monday in May and October, it is seen that the office is not to be treated with derision County tax assessors finish their work in May, after which time 1t is against the law for them to make as- sessments.
 Between May and October all supple mental assessments are made by the county tax commissioner. an item which In itself, is a healthy one.
 For the purpose of fully instructing the county commissioners in the requirements of their office, the state tax commission Q short while ago issued circular No. 1,' in which the duties of the commission VI dho AiiS NoiiiPChSdtioH oIC luhy sct fcrth
 A feature of this circular which hac not been fully stressed up to that time was the county commissioner is entitled to collect delinquent licenses not only for the current year, but for five years back.
 This in all probability is another "causa belli,'' such as is being waged against the commissioners. When such delinquent licenses are collected, should they ex- tend back period of five years, the fee which would go to the commissioner, in addition to the full value of the de- linquencies, would constitute a cause for complaint.
 Another reason that might be assigned for the war on the county commissioners is that such an official serves as some what of check on the tax assessor of his particular county. For should the tax assessor fall to make the taxpayers come strictly up to specifications, the county commissioner coming behind him reaps the profits.
 With respect to the counties In which there are no tax commissioners the state tax commission has exhausted its efforts to supply the want, but to no avail. And it might be added, sotto voice, that many of the county commissioners already in harness are negligent in the performance of their duties, if their inability to find escapes or make raises should be any criterion.