The Birmingham age-herald., 1912-09-04

ing to the counties and cities the exclu- sive right to tax such property for local purposes.
 This will take the burden of direct state taxation off real estate, and save the owners of real estate about A,000, 00C annually.
 ''It establishes at once home rule in matters of local taxation.
 Tt aboishes at once any necessity for equalization between counties, and cures the evils state equalization fails to reach
 The property belonging 10 the subjects selected for state taxation shall, so far as 1t is reached by the state, whether through it's earnings or directly, be 'ex- empt from local taxation.
 Separation, while not & remedy in and of itself, except for the evils arising from the breakdown of so-caled equalizas sion, opens the way for proper classification of the subjects of state taxation. and makes it possible to tax each class with greater approximation to equality than is possible without it.
 The exact boundary line, the line of "separation" between the states power of taxation and the powers to be exer- cised by the counties and their sub divisions, will be defined in connection with each class of subjects selected for state taxation"
 
 franchises and corporations were taxed on gross earning basis, i. e., railroads, including street railroads, per cent; sleeping car companies, per cent; tele phone and telegraph companies, BE per cent electric and gas companies, per cent.
 .I am not prepared to say that the necessary laws could be enacted putting into effect the findings of a state com- oh xutth ing the constitution as was necessary ir California, but it is certainly worth while for the various citizens committees and tax officers to secure this report and read i:.
 "It is an innovation in Alabama to think of separating state and local tax ation, but it will eventually be done, and the California statutes prove the Misdon of such action. The recommendations of the California commission along this lin gre most interesting. The arguments ir support of separation are sound and time has demonstrated that both the stat and counties and municipalities have prof ited and the taxpayers have secured re- lief from the worry of being beset by officers of the state, the county and the city who were compensated. no doubt, by the fee system.
 ''The report says among other things, 1T support of separation of state and local taxation The right to do business that Is enjoyed by corporations is privilege granted by the state and not by the cities or counties. Therefore, any tax that may be levied upon the revenues derived from the enjoyment and use of the state priv ileges used by corporations, especially public service corporations. ought to be paid into the state treasury for the sup port of the state government, from which the privileges are derived Preparation of local and state taxation Is in operation in several eastern states Pennsylvania, New York, Connecticut Ohio and Minnesota are enjoying the ben fits of separate taxation. "The proposition in our state of givins to the state the entire revenue derived from certain taxes and leaving the prop. erty tax and local tax for the countie. and municipalities is worthy of seriou. consideration.
 "The states deficit is large and make shift revenue laws have failed to pro vide adequate revenue. If for no othe reason than to firmly fix and establish same stable system the experiment f. worth while.
 Tt seems to me that the state of Ala bama should establish a commission b, legislative enactment similar to the Cali fornia commission, and see that an ex pert in tax matters is appointed and le this commission prepare a report fo submission to the legislature in 1915. Thi' suggestion Is based on the assumption that an extraordinary session of the leg islature is called this year otherwise thu commission above could be created 1T 1915.''