The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1912-07-23
Committees Issue Statement
Regarding Governors
Letter to Long
URGE CITIZENS TO
STAND FOR RIGHTS
If Governor Has Right to Condemn
the Board of Revenue He Can
Condemn Any Court of
Record in State

After reading carefully Governor
O'Neal's letter TO Chairman J. Lee Ions
of the state tax commission. the COM
mittees of the Birmingham Chamber OF
Commerce and the real estate association
yesterday issued Joint reply.
The reply maintains that the governor s
action is further proof that discrimination
is being made in matters against Jeffer-
son county and it urges every tax payer
TO stand firm and not be inundated into
making a settlement of his case.
The statement issued is as follows:
1.-THE tax cases before the board of rev.
enue are being tried by a duly constituted
court elected by the people of Jefferson
county. Under the law, that court and
Its judgments are entitled TO as much
respect as is any other court from the
supreme court down. That court is hear
ing the evidence, and rendering judg
rnent, in each case, under oath of office.
The governor has not heard the evidence.
and the report to him from his own
statemenD. is ex-parte, and by the COM
missioner whose compensation depends on
the raises.
Could Condemn Any Court
"As to the right, or propriety of the
governor of the state, the executive de-
partment of the state. TO make an as
sault on the court, coordinate depart
ment of government, let the people of
the state decide. II the governor has the
right. If it is proper, to criticise and con-
denim the honesty or integrity of this
court, he has the same right as to all
courts from the supreme court down.
IF the court is rendering corrupt judg-
ments, impeachment, not attempted in
timidation. is the lawful way to handle
the matter
THE governor has directed the state
tax commission, to set aside these judg
ments of the board of revenue (of JEFF
ferson county, and fix the values
This order to set aside judgments of
a court (which are based on the evidence
and which are rendered by sworn, disin-
terested judges, elected by the people,
has for its only foundation or iustifica-
ton the ex-parte report of the county
tax commissioner. who Is interested,
whose compensation is based on per-
centage of the raises.
This order has about 1t that which
does not harmonic with a country
where freemen live and are governed
by law; it has about 1t the clank of
chains and smell of dungeons.
This order has about IL the atmos-
phere of a country where a king can
do. no wrong, and where czars Will is
supreme
THE GOVERNOR by law, without cause
Is given the power to remove the men,
bers of the state tax commission, but
we are not aware of any law which
authorizes the governor to direct the
commission. The law defines the duties
and powers of the conunission
Law Applies All Over State
1.-The governor says that the attor-
ney general has given it as his opinion
that section 36-A of the revenue bill
Is unconstitutional and further says in
his order to the state board:
IL therefore further direct that In
the event of any appeal from any re-
assessment made by your board, that
you claim in the court to which the
appeal is taken an assessment of the
property, not at 60 per cent of its fair
and reasonable cash value. but at its
full, fair and reasonable cash value
IF the provisions of section 36A as
to the 60 per cent valuation are uncon-
stitutional, then it is an unconstitution-
al law all over the state.
"If it is right that some property
holders should pay taxes on 60 per cent
valuation, it is right that all should pay
on a 90 per cent valuation, and if it is
sicht that some taxpayers should pay
on a 100 per cent valuation, then 1t is
right that all should pay on 100 per cent
valuation.
by this order we have the spectacle
of the governor of the great state of Ala
bama threatening the taxpayers who
dare exercise the rights conferred on
them by law for resisting in a lawful
manner what the taxpayers may con-
slider an injustice
IF the taxpayers will submit to what
ever raise the state board sees fit to place
on his property, regardless of whether
IL is just unjust, he is to be given
Immunity 10 the extent OF 40 per cent
that is, he can pay on TO per cent basis
of values. but the one who dares protest
by appeal through the court, is to pay
on the basis of the full value.
This has about it the sound of Stand
and Deliver, or / Shoot
1.-THE people of this state have been un-
der the impression that the constitution
of the state guaranteed to every citizen
uniformity and equality in taxation, but
the governor seems to think otherwise.
Must Finish jefferson First
I'VE have been told time and again,
that the state tax commission had to
make a beginning somewhere, and in
the bye-and-bye would reach all the