The Birmingham age-herald., 1912-01-05
MAY REVOLUT|ON|ZE TAXATION METHODS .Of THE WHOLE STATE Important Cases Come Up for Trial Before Ne
 smith Monday TESTS VALIDITY OF
 NEW REVENUE LAW State Will Contend That an Assess ment on SO Per Cent Valuation
 Is Contrary to the State
 Constitution

In it's effort to sustain the action of the state board of assessment. the state of Alabama, on Monday next, on the occa- sion of the trials of the cases of the Bir- mingham Southern Railway company and the Birmingham Railway. Light and Pow CT company, will assai the constitution ality of section No. 36-A of the recently adopted revenue bill
 Should it be proved that that section of the bill is unconstitutional the pres ent system of taxation in Alabama will be revolutionfzed and from comparative poverty the state will instantly attain a position of affluenee. The cases will he tried Monday in the city court before Judge C. c. Nesmith and are considered as important as any others In the recent history or the state. Col. Jesse F. Staii- ings and R. B. Evins of Greensboro will represent the state in the litigation Walk CT Percy will appear as special counsel for the Birmingham Southern, and Hugh Morrow for the Birmingham Railway Light and Power company Inasmuch as following the success of the state, the revenue of the city of Birmingham will be materially increased the commissions CTS of Birmingham are interested in the litigation, and yesterday were in consulta- tion with the attorneys for the state.
 The action of the corporations grew out of the assessments against them for tax Nation on the part of the state board of assessment. The corporations will claim that the assessments of the board are in violation of section No. 36-A of the reve- hue bill, which provides that no property shall be assessed more than 60 per cent of it's cash. value. The state will retaliate by the claim that this section of the reve- nue bill is unconstitutional on account of the fact that the constitution of the state in section No. 211 provides that taxation of property in Alabama shall be in proportion to the face value of the property, or 100 cents on the dollar.
 Asked to explain what would occur in case the state should win it's contention that section No. s6-A of the revenue bill is constitutional, Col Stallings yesterday sa-~. Tn a nutshell, the situation Is this; Should the state succeed in throwing out that section of the revenue bill, property in Alabama would be turned in For as- sessment in accordance with its req value, and not in proportion to 60 per cent Of its value as at the present time. In other words, a corporation. instead of turning it's property in for assessment on $6o00o0, would turn it in for assessment on $1,000,000. As can readily be seen, should the state win the case the system of taxation in Alabama would be revolu- tionized, and the state would become so wealthy that the rate of taxation would be reduced in the near future"
 Asked If in case section No. 36-A were proved to be unconstitutional the entire revenue bill would not also be uncon- stitutional. Colonel Stallings replied In the negative That would be prevented through the saving clause in the bill," said he. Tt is especially provided that in case any one of the sections of the bin Is proved unconstitutional, such will not affect the constitutionality of the bill as a whole"
 The state tax commission consisting Of J. Lee Long, chairman John Powell and A. A. Evans will attend the trials of these cases as material witnesses.