The Birmingham age-herald., 1912-01-16

Montgomery. January 15.-(SpeciaL) In a letter which the state tax com mission has just written 10 J. E. WeaN- CT. tax assessor of Winston county, is revealed one of the most important retrenclment steps undertaken in this commonwealth in a decade. At the same time. il gives notice of a new ln- depreciation of the law, which will serve the purpose during the present year, according 10 members of the tax commission. of reducing the commis- sions ordinarily allowed tax assessors of the 67 counties of Alabama.
 Incorporated in the letter Is an opin- ion by Assistant Attorney General w. L. Martin, written June 27, 191 1, which advises Judge C. E. Mccall, chief ex- aminer of public accounts. in so many words that the section of the code which specifies tax assessors commissions can be interpreted only to mean that tax assessors are legally allowed fees only on taxes which they themselves, assess. Heretofore. the assessors have been al- lowed commissions on all assessments made by themselves, the state tax com mission, the county tax commissioner,  lie state board of assessments and the court of county commissioners.
 The new interpretation of the statute is expected to reduce the fees in tax assessors office by at least 10 or 15 per cent
 According to the scale of fees allow ed tax assessors. they are paid com missions as follows. Eight per cent on the first thousand dollars per e. nt on the second thousand dollars 2 per cent on the remaining thousand dollars np to S12,O00; 1 F per cent on assessments from s12,0Q0 up to S6O,- GOO and l per cent on assessments eX- ceeding $60,000 These fees still hold good but only on their own assess lnents.
 Every year the assessments made by the state tax commission, the county tax commissioners, the court of county Commissioners and the state board of assessments amount to about Sl25.OOO - --sr6A, fees on all of which VIII be here after denied the tax assessors. The result will be that in the future the tax assessors, in order to maintain their hlgh commissioners, must assess all property at 'jamb up values, thus lessening the work of county tax com lnissioners and other bodies. The letter to Mir. Weaver and the official opinion follow
 Mr ]. E Weaver, Tax Assessor, Double
 springs, Ala
 Dear Sir. Ne desire to call your atten- ton especially to Section 2111 of the Code of l997 which requires the assessor to fix the value of each item of property assessed in his county.
 At the request of the governor, we arc sending you a copy of ah opinion of the attorney general. submitted to the chief examiner of public accounts, June, ?, 1gl1
 Yoa will carefully note this opinion for your future guidance. Respectfully. THE STATE TAX COMMISSION OF ALABAMA
 Montgomery, Ala, June 27, 1911. . Hon Charles E. Mccall, Chief Examiner
 of Public Accounts, Capitol;
 Dear Sir: In reply to your favor of the 22nd inst requesting this office to ad- wise you d1 whether or not an increase of compensation allowed a probate judge for diseharging his duties in relation to public roads is effective for the term of the judge during which the increase was provided for: @ the valuation at which escaped property should be assessed; (S) the authority of the tax assessor to col lect commissions on assessments made hv the tax commissioner; (D whether or moi the tax assessor is entitled to any commissions on state taxes except such as are assessed by him, l have the honor 10 advise you SIS follows:
 t1) An increase of the fee or compen-