The Birmingham age-herald., 1912-09-24
GOVERNOR STUDIES TAXATION SYSTEMS IN OTHER STATES Purpose Is to Present to the Legislature Advanced
 Ideas on Subject TAXES IN COUNTIES SHOULD BE EQUALIZED O'Neal Believes Public School System Biggest Drain on Treasury-Has Many Reforms to Recommend
 to the State Solons

Montgomery, September 23.-(special)- Eovernor O'Neal has, been much engaged for the past few days studying systems of taxation which obtain in many of the states of the union. The governor ss seeking to familiarize himself with the taxation systems of other states in order that he may devise a more equitable system for Alabama than that which the state has, and 1t is probable that when the legislature assemblies in special ses- sion, the chief executive will have many recommendations to make to the state solons with reference to important changes in the revenue bill.
 Governor O'Neal announced today that he was studying the systems of taxa lion of other states for the purpose of presenting to the legislature the most advanced ideas which obtain in the coun-' try on that subject He said that he would present these suggestions to the legislature in the event he called a spe- cial session, intimating rather strongly that he would issue his call within the near future.
 The governor, while cognizant of the fact that many of his friends are op- posed to an extra session, maintains that other friends and political advisers strongly favor it, and insists that in his opinion 1t will be hard to avoid calling the legislature together in view of the many important reforms that are needed.
 Taxation the Greatest Reform
 In Governor O'Nears opinion, there is an imperative need for many changes in the states system of taxation He be- lieves that many of the defects of the sys- be euualzed, and that a condition should be brought about which would prevent county commissioners, for the sake of popularity. from influencing the tax as sessor in making low assessments.
 At the same time the governor believes that fl would be impossible to obtain an equitable system of taxation, for he main tans that no really equitable system has ever been devised. But the executive be- lieves that many of the defcts of tn sys- tenn in Alabama can be corrected, and that q more equitable system can be se- cured than that which al present obtains.
 According to the governor, every au- thority on the subject of taxation advo- cates a centralized board of taxation, similar to the tax commission of Ala bama which shall superintend the task of making assessments in all the coun- ties of the state These authorities also advocate, according to the executive, an equalized system of taxation on farming property local taxation for the support Of schools, and many other measures for which the governor has stood.
 Schools Big Drain on Treasury
 Governor O'Neal believes that the pub lie school system of the state offers the biggest drain on the treasury. He main tains that the state should not be re- Quired to pay out so much money every year for educational purposes, but that, on the other hand, the counties, by sys- tenn of local and district taxation, should be required to maintain the public schools