The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1912-07-10

tate Exchange, made motion to dis
miss the on the eround that proner
notice had not been served on Mr.. Adj
Ter. inasmuch as his citation to appear
before the board did not specify each item
of property nor show specifically the
amount of raise.
Mr.. Smyer argued that the board Of
revenue exercised executive, judicial and
legislative functions. and that they We're
bound by the same rules of procedure
and rules of evidence hs courts of record.
He pointed out the fact that the state
tax commission. in citing property holders
to appear before them in reference to
raised valuations, served a complete list
of the items of property and the amount
of proposed raises. He introduced copy
of a citation issued by the state tax COM
mission containing % pages of typewrit-
ten matter as evidence of the procedure
law provided by the code of Alabama in
such cases.
Johnston Makes Explanation
Forney Johnston. attorney for the tax
commissioners. stated that If the point
raised by the counsel was mere captious
objection for the purpose of delay, he
would object to the motion, but that IL
Mr.. Adler desired a more complete sched-
ule of his property and the proposed
raises, for the purpose of properly pre-
senting his case, he had no objection
and was sure the board would grant the
continuance.
MIR. Johnston argued that there was a
difference between the requirements or
the state tax commission and those OF
the tax commissioner of the county.
Does the gentleman contend that a diff
ferent procedure prevails in the citations
of the state tax commissioner than Of the
1,yv,ie Of acka1 Mr.
SINGER.
II do,r answered Mr. johnson.
THAT is certainly a most unusual prop
osition."
II will agree with you. but that comes
from the constitutional sloppiness of our
tax laws was the reply.
Questions Are Asked
Questions were asked by Messrs. Love-
lady and Rogers on the mode of procedure
to which Mr.. Johnston replied the tax
commissioner had followed a precedent
and that he had no objection to reissuins
an itemized citation.
Then move the case be dismissed.
said Mr. Smyer.
las there Is no case before the court
we will agree to quash and reissue cita-
ton replied Mr.. johnson. The board
voted to quash the proceeding
b. A. Thompson here stated that they
had no desire to delay the hearing of
the cases and that the question had been
raised at this time to bring the matter
before the board that In the event a
property holder desired more complete
statement from the tax commissioner he
would be entitled to 1t.
Mr.. Adler announced he was ready to
proceed.
Taking UP the Hawkins Springs proper
ty containing several hundred acres which
was sought to be raised from valuation
Oh $50 per acre to 500 per acre, after
hearing the evidence the board disaliowed
the raise and the original assessment
stands. This was also the decision OF
the board on the land adjacent to the
septic tanks at Bessemer. On a number
of pieces of mineral lands the tax COM
missioner and Mr. Allen agreed on q raise
of s2767.
.Age-Herald Case Called
The proposed 5000 raise on the property
valuations Of The Age-Herald Publishing
company were disallowed by the board
f. w. Barrett president of the company
stated the present assessment OF s25.O
en- the realty and $4,000 on the machiner,
was fair valuation and higher thar
ordinary business property.
He presented the fact that the building
was specially constructed for newspaper
plant which added materially to its
cost, and that IL could not DE used exce1l
for newspaper purposes.
The raise by the tax commissioner was
ssllowed and the case dismissed
Tho afternoon session was largely
taken up with the docketing OF cases
agreed upon by the property holders ane
the commissioner.
Cases Disposed of Yesterday
The cases disposed OF yesterday were
as follows:
Age-Hera1d Publishing company. dis
missed.
Morris Adler, raised $2767
Mrs. a. s. Annersley. raised $500.
c. f.. Archibald, raised $1,000.
Arlington Land company, raised $500
J. O. Armour, raised $4,000.
Louis Arstein. raised $500.
Lucinda Arthur. raised $1,000.
f. w. Aveyrt, raised $1,000.
Avondale Stove and Foundry company
! raised $7400.
J. NJ. Baker, raised $500.
p. p. Baker, raised 5000.