The Birmingham age-herald., 1912-10-04

uniformity in the valuation of real prop erty in the different counties of the state
 But if lands of the same character and quality are unequally assessed in different counties this condition Is due alone to the action of tho tax assessors. It must be remembered. however. that the value of lands largely depend upon the pop ulation of the county, access to trans portation and to market. It could not be justly claimed that tract of land of the same quality within five miles of a remote village should be worth the same as similar tract within five miles of Montgomery
 "I know of no way in which to equal ize taxes except by requiring each in- dividual property owner to pay on his real and personal property, subject to taxation, 60 per cent of its actual cash value, and hence early in my adminis- tration l issued circular letter to each tax assessor and back tax commissioner in Alabama stating that, in view of the fact that the legislature had exempted 40 per cent of the value of taxable prop erty from taxation and had fixed the rate at GO per cent of the actual cash value, that I construed this as a legis- lative mandate to assess all property In Alabama at that rate.
 "The principal purpose for the creation of the state tax commission was to equal ize taxes, and in carrying out this pur- pose 1t has already visited most of the counties in the state and has under taken as far as practicable to prevent that inequality which we all concede ex- ists It is claimed that the state tax commission is without power to set aside any assessments made by the board Of revenue or board of county commissioners. If it was denied this power then the chief purpose for which the board was created would be defeated.
 subdivision 12 of section 2223 of the code provides that 1t is the duty of the state tax commission Ito assess or cause to be assessed by tho proper officer any property subject to taxtation; to set aside and hold for naught any valuation or assessment of property made by any coun- ty officer within this state, or by any board of revenue or court of county commissioners, or by any other officer authorized to make assessments and to reassess or revalue said property whether the original valuation or assessment be trade by the property owner or by any officer of tho state or of any county, or board of revenue, or court of county commissioners of the several counties in thie state. unless the valuation or assess ment shall have been previously in the same tax year confirmed or determined by a court of record on appeal.
 q know of no provision of the re- cent revenue law which repeals direct ly or indirectly this power conferred upon the state tax commission. Hence. in undertaking to reassess property which in its judgment has been under valued in Montgomery county the state tax commission is simply exercising the power vested in 1t by law and is but performing it's sworn duty. It is my l,a anI Iaf nff af the state to require all the taxing au- thorities to comply with the plain man dates of the law. which exaots from each individual citizen an assessment on GO per cent of the real value of his taxable property. and this duty I ex-