The Birmingham age-herald., 1912-10-06
Believes One Necessary in Order to Repeal Con-
 tingent Appropriations
GOVERNOR TAKES A
 MORE HOPEFUL VIEW
Treasurer Does Not Look to Increased Tax Values for Relief-O'Neal Will Propose Certain Changes
 in the Revenue Bill

Montgomery, October 5-(Special )-That a special session of the legislature Is imperative in order that all contingent appropriations may be repealed. and that all appropriations in force for current expenkes may be so adjusted as to bring them on a parity with the receipts of the government. is the opinion of State Treas urer John Purifoy, who sees in the large deficit which the state is carrying an octopus which threatens the most dire re- suits.
 Judge Purifoy sees no way out of an extra session of the legislature. He be- lieves that one must be called in order to repeal contingent appropriations for the purpose of adjusting current expenses and for the further purpose of providing additional revenue for the state. But he thinks 1t will be more difficult to pro- vide the latter than to cut off certain expenditures, which. he maintains. are in- creasing at an average annual rate of over s45o,OO0 more than the receipts of the state.
 ITO continue to attempt to meet the current appropriations, says Judge Puri- foy, which so greatly exceed the re- ceipts, will result in increasing the pres ent deficit and will compel the authori- ties to secure funds for immediate de- mands by methods of doubtful legality.
 Startling Statement
 This statement of Treasurer Purifoy is probably one of. the most startling that has been made with reference to the states deficit. That tine condition of the treasury has been deplorably low for the past year or more has been matter of common knowledge, but 1t Is doubtful if anyone has regarded the present stua- ton as the forerunner of any financial crisis. Treasurer Purifoy however, has another opinion.
 "A special session of the Legislature is not desirable" he says, "and neither is an increasing deficit. The latter if allowed to continue, will become so large that 1t cannot be adjusted.
 There are hundreds of thousands of dollars of appropriations. made by the last legislature, which the governor of the state, in his discretion, may ap- prove when they become ella ms against the treasury. All such contingent ap. propriations should be repealed and ap- propriaticns in force for current ex- penses should be so adjusted as to bring them on parity with the re- ceipts. All this can be done by the legislature"
 How Purif0y Views Situation
 Treasurer Purifoy points out, in ad- vocating an extra session of the leg islature as the only means of inn proving the financial condition of the state, that during the past four years the average annual increase of dis bursements over receipts has been more than s450,000. He says:
 At the close of the business year, September 30, 1906. the balance in the state treasury is shown to have been $1,S26. 326.09. On the same date year later the balance is shown to hare been s1.S19, 9,736S0. At the close of the, fiscal year. September 30. 1911, the bal ance Is shown to have been s7,071.26. Thus in four years the large balance at the end of the fiscal year, Septem- Der 30. 1907, was dissipated. showing an average annual increase of dis bursements over receipts of over $450,- 900. On September 30. 1912. there were outstanding claims against the treas ury of a. least s400,000."
 A Remedy That Is Not a Remedy
 Treasurer Purifoy does not put much faith in the statement that the states revenues may be Increased by an extra session of the legislature, or that tax values will 80 materially increase ss te remove the large deficit
 "If tax values are increased for the current year by s100,000,0o0. which Is not probable, the total increased in- come to the treasury will be $650, 000. and 1t will not be available until after January, 1914. Of the increased income shown. s300,000 of 1t is already ap- to common schools and s100.000 Is appropriated to pensions to soldiers. This will leave s250,O00 to be used for general pur- poses It is not probable, however. that the increased tax values will reach the sum of s100,000."
 It will be seen from the above state ment that Treasurer Purifoy does not look to increased tax values as a means out of the present financlal difficulty. According to the state treasurer there are only two remedies: First. repeal ing the contingent appropriations, and. second. the adjustment of all presen { an adjustment by which the disbursements will not exceed the receipts
 Some of O'Nears Remedies
 Governor ONeal does not consider that the present financial situation Is as grave as Treasurer Purifoy thinks. He has taken a more hopeful view of the situation, maintaining that the large deficit did not accure during his administration, and that the expenses of the present state government are be- Ing kept at the lowest possible ebb.
 Should Governor ONeal call the leg islature together in special session. as is more than probable notwithstanding the remonstrance of a large number of his friends, he will suggest certain changes in the revenue bill, looking to an increase of revenue for the state, a system of local taxation for school and other remedies by which he believes the present deficit can be relieved.
 He is willing to concede that the state is paying out too much money. Governor O'Neal has maintained for the past year or more that the treasury bears more than Its share of the ex- pepses of the state, and In this he means that the states treasury should not be required to support the entire school system of Alabama without aid from the various countless; that the state should not be required to feed county prisoners, and that the state should not be required to bear large of other expenses which more properly belong, in his opinion, to the counties and individual communities.
 Will Call Legislature
 For this reason Governor O'Neal will