The Birmingham age-herald., 1912-06-03

Company E: c. P. Andrew, Macon, Ga, captain; Miss Nellie Wood Wiley, Montgomery, sponsor
 Company F: c. D. Sauls, Columbus, Ga, captain; Miss Jean Griffin, Mont gomery sponsor.
 Company C.: F. R. Curtis, Auburn, captain; Miss Emma Drew, Macon, Ga, sponsor; Miss Pitard, Mobile. maid. Company II; J. B. Richardson. Harris, captain; Miss Virginia Sanders, Ath- ems, sponsor; Miss Malone, Columbia, Maid.
  the power and authority conferred in this article upon the court of county com missioners shall be literally construed
 What Do They Desire?
 Tt is, therefore. very difficult to un- derstand what the gentlemen who were so active in these protest meetings desire to accomplish.
 What would the public think of body of leading citizens of Jefferson county, composed of representatives of corporate | interests. should appear before circuit | or city judge of that county and urge | him to refuse to docket or try causes l seeking to recover damages for personal injuries on the ground that the records | show that the corporations of Jefferson | county pay more damages to employees | than all the other counties in the state? Would they not regard such action as a fragrant defiance of the law and of con- stituted authority? Why then is it not | equally improper for a body of taxpayers, even if representing millions of property, as Is proudly proclaimed, to go in a body | before the board of revenue of Jefferson county--the court vested with jurisdiction |! over tax matters-and seriously ask that | court to refuse to docket all causes l a oai ct otb a n allow any hearing or investigation, on the spacious plea that the county of Jef- ferson pays more taxes than any other county in the state?
 Don't these gentlemen know that the statute in plain, unambiguous and manda- tory terms makes 1t the duty of the board of revenue to docket all cases where ob- | lection is made to an assessment on | docket in the name of the state of Ala bama, as plaintiff, and the taxpayer as defendant?' And do they not also know that before entering upon the discharge l of their duties the members of that | board each take a specific oath that they will fix value on all property assessed for taxes at it's fair cash market value, and that they will in no case, where the | facts are brought to their knowledge, | reduce the value of any property for taxa | tion below the fair market value Of the | property? Do these gentlemen wish that
 
 | Knowledge of the court? and that each case should not be decided on it's indi- vidual merits? What would be thought of circuit judge who would arbitrarily refuse to allow a cause brought in his court to be placed on the docket or heard 1? What would be the remedy? Would not even these gentlemen at once say that such a judge should be impeached? Do they wish then to put the board of rev enue in the absolutely indefensible posi- ton of refusing to comply with the plain mandates of the law. and thus forcing the state to invoke the remedy which they concede would be applicable against any judge who would deny ltigant the right of trial as provided by law?
 Anxious to Aid Reform If it is the purpose of these gentle men to reform the tax laws of the state so as to secure greater equality and uniformity in taxes I pledge them my hearty cooperation. If they are opposed to a 60 per cent valuation that is mat | ter over which I have no control and l their only remedy is an appeal to the leg islature. It is idle to say that no prop | crty should be assessed unless it yields an income. Thousands of acres of the most valuable lands in Alabama-tim- Der and mineral lands, vacant property in cities and towns-held for speculative CT investment purposes yield no income and the application of such a rule would exempt from taxation an enormous amount of property in the state The law has very plainly fixed test: Not the amount of income, but the value | which would be realized by cash sale 1 Would it not be puerile to say that a vacant lot in a city which. while it might not yield any income. would command | thousands of dollars at cash sale should be exempt from taxation?
 'Is it not the part of folly to claim that because Jefferson county pays more l taxes to the state. on account of it's great wealth and population, than any of its sister counties, and because inequali- | ties may exist in other counties, that l the individual taxpayers in that county 1 should be exempt from paying what the law requires-taxes on an assessed valua- tion of 60 per cent?
 | Information which has been carefully gathered by competent tax officials shows l that many of those who were loudest | in their protests and most indignant in | their denunciatons are assessing their 1 property at less than 30 per cent of it's cash value, and some as low as 19 per | cent. Unfortunately, the officers of the | state cannot allow the individual citi- l zens in Jefferson any other county. 1 even though they own millions, to con stitute themselves their own tax assessors l or to value their property at less than what is required by law.
 Have Not Discriminated
 "The state authorities have no disposi- tion to oppress or discriminate against the people of Jefferson county in the | matter of taxation, or to exact one penny | in excess of the amount required by law. l On the contrary. the commonwealth Is proud of the marvellous industrial develop ment of that county, and it's enterprising, intelligent and patriotic citizenship. | While Jefferson county contributes large l ly to the states revenues 1t must not be forgotten tharuits wealth and population correspondingly increases its demands upon the state government.
 | We should not forget that it is the duty of every citizen to pay the taxes the law eXacts however unpleasant the performance of that duty may be. It is not the part of law-abiding, patriotic citizen to undertake to soothe his con science or to excuse his own omissions in matters of taxation or his failure to pay what he justly owes by the derelic- tons of his neighbors or friends" lMADERO WILL NOT
 TDEAT HxTITH OD0ZCn