The Birmingham age-herald., 1912-07-22
Is Informed That the Local Body Has Failed to Administer Fairly and
 Justly Tax Laws of the State
ORDERS APPEALS TO BE PUT
 ON FULL 100 PER CENT BASIS
Attorney General Thinks State Commission Has Power Set Aside Any Undervauatons of Board of Revenue. Governor Says Such Acts Reported Can
 not Go Unchallenged

Montgomery, July H.-(Speclal.)- )--De- claring that 1t has been reported to him that the board of revenue of Jefferson county has failed to "administer fairly and justly the tax laws of the state in that the board has failed and re- fused to increase assessments on certain property, whrich was shown to have been undervalued, Governor ONeal has writ ten a letter to J. Lee Long, chairman of the state tax commission, directing him to set aside the judgments of the board of revenue of that county and to fix such regulations as the evidence may justify. In his letter to Chairman Long, the gov- ernor does not mince matters He de- clares that such actions by the board of revenue as have been reported to him cannot go unchallenged. and that it is his duty, as the head of the taxing pow to secure an enforcement of the tax laws of the state.
 Attorney Generals Opinion
 The governor refers In his letter to Chairman Lee Long to an opinion of the attorney general in which the latter ex- presses the belief that that the tax com mission has the power to set aside any undervaluations of the board of revenue
 The chief executive further directs Chairman Tong that in the event any appeal Is taken from any reassessment that he claim in the court in which the appeal Is taken an assessment of the property, not at 60 per cent of its fslr and reasonable value, but at its f1ll cash value, in order that the constitution ality of the 60 per cent valuation law may be fully tested in the courts.
 The Governors Letter
 The governors letter is as follows:
 "Hon J. Lee Long, Chairman State Tax
 Commission, Montgomery.
 Dear Sir: It Is reported to me by the tax commissioner of Jefferson county that in large number of cases the board of revenue of that county has failed and re- fused in recent cases before 1t, to in crease assessments of property where the evidence. as well as in Inany cases, inc admissions of the property owners themselves plainly showed that the prop erty was grossly undervalued for assess ment This report shows such fragrant failure to administer fairly and justly the tax laws of the state that cannot per- init to go unchalenged. It is manifestly my duty as the head of the state taxing power to use every legal means to secure a just and impartial enforcement of the tax laws of the state and prevent all evasions thereof.
 Directs Him to Proceed
 .It being the opinion of the attorney general that the state tax commission has the power to set aside these under valuations and properly revalue the prop erty, I, therefore, direct that you proceed to set aside these judgments of the board of revenue and six such valuation as the evidence may justify. The tax com- missioner of Jefferson county will fur nish you with the same information he has given me and will cooperate with you in securing all proper evidence.
 "The attorney general is of the opinion that section 36-A of the revenue bill is unconstitutional I. therefore, further di- rect that In the event of any appeal from