The Birmingham age-herald., 1911-03-25

stock was not a true basis because of tht frequent insurance under-valuation. Ht said that he thought there was law of the statutes which prevents cruelty tt men and animals.
 Senator Spragins closed the debate bA offering further suggestions as to the in tentions of the amendment He said that the committee did not believe that the amendment was perfect, but that it was as near perfect as could be written al this time
 Motion was then offered by Senator Spraglns to table the amendment of Sen ator Crumpton. The motion prevailed by vote of r 10 16 The committee amendment was then put to vote and prevailed unanimously.
 Votes to table the Crumpton amendment were as follows:
 Ayes-Allen, Atkins, C. W. Brown. Espyi Fife. Frazer, Justice, Kelly, Moody Nance, Plowman. Renfro, Sherrod Spragins. Stokes, Tunstall, Walden.
 Noes-Morrow, Beasley. w. T. Brown Crumpton, Curry, Folmar, Godbold. Love- lace, Merrill, Moulthrop, Norman, Rogers, Screws, Sloan. Sprott, Stearns.
 Automobile Section Under the automobile division of the revenue bill Senator Morrow proposed an amendment such as will make re- duction in the amount of taxes to be paid by dealers In the general bill a tax of $25 was designed to be paid, while in the Morrow measure it was sought to reduce the tax to $20. Small dealers who under the original bill were required to pay s15 will have the tax reduced to $7 50 under the Morrow amendment.
 Senator Morrow's amendment prevailed by a unanimous vote. The sections in the bill provided tax of s1 for each horse power of said car. up to 20-horsepower; and 50 cents for each horsepower above 20-horsepower. The Morrow amendment makes the taxation on the fiat rate.
 Senator Crumpton, under the occupa- ton clause of the general bill. proposed his peddlers' clause, but withdrew 1t in order to introduce it at later moment.
 Senator Allen proposed an amendment such as prohibits the cities of the state from placing a tax on professions great CT than the tax on such professions as are levied by the state. The amepdment was defeated by a vote of 21 to [.
 Senator Sloan offered an amendment to the measure to strike out the occupa- ton amendment known as section 331a. which taxes professional men $10 per year. The amendment of Mir Sloan was defeated by a vote of r to 7 Vote was then taken on the amendment, which prevailed 21 to 3.
 Back Tax Commission
 The back tax commissioners clause of the general revenue bill was called up immediately after consideration of the occupation section Amendments to the clause as introduced by the committee were explained as almost identical with the provisions of the Pegram bill, which was the subject of the afternoon debate in the house of representatives. The committee amendment which brought forth the greatest storm was the one which sought to deny such back tax cor, missioners fees on tax raises, though permitting them fees on licenses and es capped taxes as at the present time. The emoluments of the office. however. under the committee amendment would prac- tically bring about abolition of the of- fee.
 The amendment further called for an appropriation of s25.G30 with which to em- ploy experts to help equalize the taxes.
 Senators Sherrod and Moulthrop argued at length against the amendment, which in turn was supported by Senators Moody and Cruinpton, who argued that at the present time the system is unfair and un- just
 Senator Stevens stated that it is funda- mentally unwise tn tag on to the reve- nue bill an amendment which. in ef- feet. has split the state wide open.
 What. time have we got to incorpo- rate this amendment?' he inquired "Dclt we by this amendment. which Is sought to be tagged on. ring the death- kneil to the revenue bill at this session of the legislature?"
 Senator Stevens stated that should the amendment be tagged on the result wou. |.