The Birmingham age-herald., 1912-05-21
IN HOTEL LOBBIES
4 Thoughtful citizen Talks


 Nothing has caused so much comment recently-adverse comment-in business circles here as the state tax commission's s Jefferson county schedule. In speaking yesterday about this matter, and of Ala harna taxation in general, a citizen, noted Tor his well matured views and his con structive ideas. said:
 ] The enormous increase in assessments placed upon certain industries and prop critics in Jefferson county can probably be successfully resisted by an appeal to the courts. It is unfortunate, however, that the administration which came into office as an avowed friends of business interests, and at whose instance a joint resolution was passed by both houses of the legislature promising every encourage ment and a square deal for corporations, should feel forced to resort to such dras- tic measures to maintain the credit of the | state treasury.
 | 'The treaury is undoubtedly in weak condition, but it does not appear that the situation Is so desperate as to justify such extreme measures. There is no evil dence that the state tax commission has endeavored to make proportionate in- creases in assessments in other counties of the state, although there seems to be no doubt that land values have appreci- | ated greatly in many sections of Ala bama. There has been too great a ten dency since 1907 toward recklessness in making appropriations. The idea seems to have been that the appropriations were for the benefit of the state at large, and that the bills should be footed by in- 1 creases in the assessments in Jefferson county The limit has been reached. "The great industries of Jefferson coun- ty, upon whose existence and successful operation, values of business property, and other real estate in this city and county depend may be forced to curtail operations, to abandon proposed improve ments and even to dismantle plants, should these taxable values be sustained. Our Chamber of Commerce will find it difficult. in the face of such raises to attract new industries.
 Now for the remedy. The state con- stitution limits the tax rate to 61a mills, and provides that of this amount three mills shall be used for school purposes.
 
 fund for old soldiers. That both are most meritorious no one will deny, but the local option rule should apply. The con stitution should be amended so as to pro- vide for special tax in the school dis tricts of the various counties, and the school fund should be paid to the different counties only as supplementary fund to money provided by local taxation.
 "The pension fund should be treated in like manner. The county should pay about one-tenth and the state nine-tenths. This would have a tendency to prevent fraud in making Up the pension rolls, and If the school funds in the various counties were made up of two-thirds local money and one-third state money. the expendi- lures would be more judiciously made and better service would result The taxing system of the state should be entirely re- modelled. Abolish the county tax commis- sionerss and the present state tax com mission of three, appointed by the gover nor, should also be set aside.
 "A larger body should be created for the double purpose of raising revenue and for making assessments all over the state, in such manner that the burden of taxation would fall equally and equtably upon the people in every county. This board of equalization and taxation should consist of one member from each con gressional district, to be elected by the ,'people in each district. They should be paid a reasonable salary, which would result in net saving to the state over the fees and salaries now paid. By hav- ing a member from each district the number would be large enough to insure intelligent action on the part of the board and fair deal to every county.'