The Birmingham age-herald., 1912-04-01
AXS|TUAT|ON|S
 ACOMPLEX ONE Understood Governor Will Again Look Into Matter ALLEN IN CONFERENCE State Intends It Should Make All Raises-Understoo Allen Loses
 Large Fees Under Pres-
 ent Conditions
ALLEN IN CONFERENCE

Montgomery, March 31.-(Special.)-It Is
 understood that Governor O'Neal will again look into the tax assessment mat ters in Jefferson county, though it Is doubtful If he will arrive at any definite conclusion on the subject until he returns to Montgomery and has looked over the opinion of Judge A. A. Evans, a member of the state tax commission, relative to the powers delegated to the state in tax assessment matters.
 The situation is rather a complex one,
 and upon it's determination probably hinges the fate of the 5s county tax com missioners in the state. The question at present pertains only to Jefferson coun- ty, and has to do primarily with the power of the state tax commission to make raises in that county.
 It is known that under the law, the state has no appeal from the decision of the county board of revenue, as the last legislature failed to incorporate in sec- tion S6-C of the general revenue bill of 1911 a provision allowing the right of ap- peal to the state, though this right is del- egated to the individual
 The state contends, in view of this er- TOT on the part of the legislature, that it should make all raises, inasmuch as the assessments made by the state officials are allowed to stand, unless revoked by the circuit court. On the other hand, the board of revenue fixes the assessments of the county tax commissioner, and from this board the state has no appeal.
 It is estimated that the state would realize saving. in Jefferson county alone, of $30000 or $l0000 if all raises are made by the state tax commission. If these raises are made by the county tax commissioner. this immense profit will belong to him, under the law allowing 10 per cent of all raises to the back tax com missioner.
 It is understood that J. V. Allen, tax commissioner of Jefferson county, ob- jects to the operation of the state tax commission in Birmingham, inasmuch as it takes from him these large fees. Dur ing the week MT. Allen has been in con ference with the governor and the mem bers of the state tax commissioner. and it is said these matters were generally discussed at this conference MT Allen, it is claimed, expressed his objection to the state tax commission, maintaining offices in Birmingham for the purpose of making assessments, declaring, it is said, that he regarded this as some infringe ment on his rights m
 On the other hand the state thinks that Mir Allen should be contented with the fees he collects from escapes and delinquent taxes which amounted last year to nearly $10,0Oo. This amount added to the fees which would be realized from raises would bring the county tax com missioner's salary for this year up to around the s4o0Oo mark.
 The question is this Shall the state realize these fees for its own coffers, al- lowing the county tax commission the remuneration to be derived from escapes and delinquents, or shall the county off ciaI receive the whole?
 The matter will probably be decided within the next few days and upon its ultimate determination probably depends the fate of all the county tax commissions CTS in the state.