The Birmingham age-herald., 1911-06-22
Copy of Letter Sent To All Tax Commissioners
 In Sts
STRICT COMPLIANCE
 WITH LAW EXPECTED
Governor Says Some County Assess ment Are Ridiculously Low and That Condition of Treasury
 Makes Action Necessary

Montgomery, June N-(Speclal.)-Con- struing the recent enactment of the gen. eral revenue bill as a legislative com mand that all property subject to taxa ton must be assessed at 60 per cent of
 it's fair and reasonable cash value and declaring that the condition of the treas ury is such as to be In need of this fair and reasonable value, Gov. Emmet 1 O'Neal has written to the tax commits 1 sion urging that board to comply as strict I ly as possible with the enactment. Pursuant to the executives request the commission has forwarded the gov- ernor's letter to all the county tax com-
 missoners of the state, instructing these officials to use every proper effort to secure an assessment along the lines sug-
 gested.
 Action of the governor in demanding the 60 per cent assessment has created
 somewhat of furore in property cir cles of the state. While it is unprece- dented in the history of Alabama, cit
 izens of Alabama have for a long time been supposed to pay the arbitrary valua- ton. but not until the recent legislature
 was the SO per cent valuation made stat utory. Strict compliance with the law is expected to net the state such sums as will relieve the state treasury of all embarrassment.
 The letter of the tax commission to the 67 county commissioners is as fol- lows:
 Dear Sir: We inclose for your perusal letter addressed to the chairman of the state tax commission signed by the Hon. Emmet oNeal. governor of Ala bama.
 We, therefore, instruct you to use every proper effort to secure an assess ment of all property in your county sub ject to taxation at 50 per cent of it's cash value in fair open market. The con- dition of the treasury demands that this be done. Very truly,
 THE STATE TAX COMMISSION OF ALABAMA"
 The governors letter to the tax com- mission, explaining the full situation, is given below:
 Hon. J. Lee Long, Chairman Tax Com
 mission, Montgomery, Ala. Dear Sir: As you are aware, during the last administration the custom had prevailed of assessing all taxable prop erty in the state at 50 per cent of it's cash value. As the supreme court has since decided that there was no authority in law for this custom, the legislature, in the revenue law adopted at the recent session, provided that all taxable prop erty within this state should be assessed for the purpose of taxation at 50 per cent of its fair and reasonable cash value.
 Tt is well known fact that the average assessment of property in this state is less than this amount oonstrue the recent enactment as a legislative command that all property subject to taxation must be assessed a SO per cent of it's fair and reasonable cash value. In view of the condition of the treasury, l suggest that your board urge every county tax commissioner to use every effort to secure an assess ment for the full amount now required by law The statue undertakes to le galize the custom which has heretofore prevailed and makes it the duty of those clothed with power to assess and collect our taxes to see to it that no assessment shall be less than so per cent of the cash value of the property l liable for taxation.
 T request that you urge every coun- 1 ty tax commissioner to carefully eX- anime the assessments and 10 take proper steps under the law to raise all assessments which are returned at less | than 60 per cent as now required. 'I call your attention also to the lact | that the auditors report shows steady | decline in the amount of stocks of goods assessed during the past four fiscal years No one can justly claim that | stocks of goods in Alabama have de- creased during that period, and hence | the cause must be that proper returns | have not been made
 "The auditors report also shows that | the amount of jewerly, household furni- | ture and other items of personal prop erty are ridiculously low in many coun- | ties of the state.
 | If the commissioners court or boards | of revenue should decline to increase | assessment of taxable property so that | 60 per cent of it's cash value is assessed
 as now required, I suggest that you | instruct that county tax commissioners | take appeals as they are authorized l to do by law. It is the purpose of the present revenue law to secure equality and uniformity in taxes in all parts or the state, and in view of the condition | of theS treasury, and the clear legfsla- | five mandate as expressed by the re- l cent enactment we shouh no longer tolerate assessments which are less than
 60 per cent of the fair and reasonable
 cash value of the property subject to l taxation Very truly yours,
 "EMMET O'NEAL, Governor"