The Birmingham age-herald., 1913-08-19
BOYD WRITES SIMS
ON TAXATION PLANS
Still Thinks Solution He and
Eustis Suggested is
the Best

In answer to request from Henry Up
son Sims, chairman of the Chamber of
Commerce special committee on taxation.
that each member of the committee ex-
press their opinions on the different plans
submitted, City Attorney Romaine BOYD
yesterday addressed the following letter
to Mr.. Sims:
Hon Henry Epson Sims, Chairman,
City.
Dear Sir: Replying to your letter of
last week in which you request each OF
the members of the special committee on
finance and taxation of the Chamber of
Commerce. to express in writing. what
plan, submitted to the committee for
the financial relief of the city. comes
nearest to meeting with his approval, and
to make any additional suggestions,
would define my views as follows:
T. am still of the opinion that the
plan outlined by Mr.. Eustis and myself
comes the nearest to being a compIete
and adequate plan for the permanent re-
lief of the city, and same is not expert-
mental, as substantially similar plans are
in successful operation in a number of
other cities.
- beliye the California plan would
increase the burden of unjust taxation
now borne by Birmingham property.
g. The suggestion made by Mr.. Nc
Dowell to increase the percentage of the
assessment valuation from 60 to 100 per
cent and to reduce the state ana county
tax rates accordingly, except the 2-mill
state tax for local schools, would. at the
present city tax rate, probably provide
adequate revenues for the city, but this
plan would also result in an increase Of
about 662-3 per cent in the amount OF
taxes annually drained out of Jefferson
for local schools in other parts of the
state. In the report signed by Mr. Eustis
and myself, we estimated the sum an
nual5y drained out of this county bv
the 3-mill state school tax at $135 50O0. but
we failed to consider the special state
appropriation out of the general funds
for local schools, and when this is in
cuded, the total diversion Cor Iegalized
larceny from Jefferson to other counties
for school purposes for 1912, was about
100000, instead of $135,O0O. And consid-
ering the enormous tax raises in Jefferson
last winter and this year, this diversion
of school moneys raised in Jefferson
would, under Mr.. McDowell's suggestion.
probably exceed $4,000 per year.
However, If this school tax be shifted
from levy by the state to a levy by the
kept in the counties where raised. Mr..
McDowells suggestion may form the
basis for feasible plan for relief And
would suggestion the consideration of
same as an alternate plan for that pro-
posed by Mr.. Eustis and myself.
"Of course. any fight on the present
system whereby Jefferson is being bled
for the support of local schools in other
counties will meet with strong opposition,
but present conditions are not less servile
and discriminatory than those which pre-
cipitated the Revolutionary war, and with
case so plain, fight for justice ought
not to be hopeless, and IL successful, the
proposed increase in city taxes can be
materially decreased.
II am leaving the city Wednesday for
a few days rest and regret that I will
therefore, be unable to attend the next
meeting of the committee.
Yours very truly.
"ROAIAINE BOYD"