The Birmingham age-herald., 1911-03-30

Montgomery, March 29.-fSpecial.) )-Gov- ernor ONeal today sent a lengthy doc ument to the senate and house conference certain objections to the conference re- port agreed upon.
 In his communication to the conference committee. in which his views on the tax commission question are set forth, the governor said:
 '1 have examined with care the bill presented to me last night, dealing with the state and county tax commissioners, and as a result of the most thoughtful consideration I have come to the fol- lowing conclusions:
 q assent to the proposition to in- crease the appropriation to be used by the state tax commission, and I think 1t proper that they be allowed to ap- point, with the approval of the gover- nor, where necessary. assistants, who should be compensated out of the sun appropriated.
 T do not see any good to be accom- plished by changing the name of this board, though this objection is not ma terial.
 'I am also in favor of increasing the salaries of the members of this board, if such raise can be made under the constitution. I am very doubtful as to whether under the provisions of Section 2s1 any member of the board could get the benefit of this increase, and I am in still graver doubt as to whether. un- der the provisions of Section 59 of the constitution the office of the chairman of the board might not thereby be va cated. l should be loath to accomplish this result.
 q am not In favor of increasing the compensation of tax assessors for rais- ing past assessments. I think it would be well for them to have the power to raise past assessments, but since, if the as- sessment was inadequate in the first place it was an improper performance of their duties under the law I do not think they should receive extra compensation for now doing what they should have done In the first instance.
 'I think that the secretary of this body, whether it be called the state tax commission or the state board of equal ization should have a salary of as much as S2400 a year.
 q am opposed to that provision of the bill which takes from the county tax commissioner his present duties with reference 10 raises of assessments and confer it upon the assistant to the state tax commission.
 Under the existing law the county tax commission is in reality an assistant to the state tax commission. Under the pro- visions of Section 2236 of the code he is appointed by the state tax commission with the approval of the governor in exactly the same manner in which it is proposed to appoint the assistants to the state board of equalization mentioned in this bill The state tax commission now has over these county tax commissioners and for the same purpose, all the super visory powers that it is proposed to give to the state board of equalizat tion over it's assistants provided for in this bill.
 Section 2223 of the code provides: It shall be the duty of said state tax com mission and it shall have power and authority D to have and exercise gen eral and complete supervision over the assessment and collection of taxes and the enforcement of the tax laws of the state, and over the several county tax assessors, tax collectors, and county tax commissioners in the several counties of the state charged with the duties of as sessing, or collecting escaped delinquent and back taxes and licenses in the sev eral counties of the state, and over each and every state and county official charged with the duty of assessing, col lecting or enforcing the payment of taxes