The Birmingham age-herald., 1913-06-28

be a compulsory county levy of mills
for county schools and such an add-
tlonal county levy, not exceeding total
of mills, as may be authorized by the
voters of the county. Any state tax or
bond issue falls with unjust and special
severity on jefferson county and for that
reason this county ought to favor local
taxation, rather than state taxation, for
any local purposes such as county schools.
county roads, etc.
Increase City Tax Rate
THE justice of this proposition to levy
taxes for county schools as a compul-
sorry county tax and not as at present,
as a state tax, is so manifest, and our
confidence in the honesty of the people
of the state Is such, that we believe it
feasible, by vigorous campaign, to pass
such an amendment and the annual saw
ing to Jefferson county would be, as
above shown, about $135000.
THE interest charges on Birmingha m S
already comparatively large general bond
ed debt, and the expense of caring for
its abnormally large territorial area,
leave little hope that Birmingham can be
operated on less revenues than other cities
of similar size.
'It appears that Birmingham not only
has a much lower city tax rate than
other southern cities, but that the total
amount collected on this property tax
is just about half that collected in
other cities of similar size. One chief
trouble with the citys finances now lies
in the fact that for years past 1T has
attempted to get along on an abnor-
mally low tax rate which has resulted
in the accumulation of a large amount
of general deficiency bonds on which
the city now has to pay annually large
SUMS for interest We would there
fore suggest that the constitution be
so amended as to permit the city tax
rate to be increased to 1919 mills, or
$l.25 on the 800 of taxable property.
This rate would still be considerably
lower than the average city rate and
there. should be authorized an addi~
tional city tax of II mills to be levied
only in case of emergency and after
being authorized by a vote of the cit
liens We should state that in our
opinion, unless propositions / and :
hereof are adopted, this emergency rate
Will surely be very sorely needed and
all hope OF. revising the citys license
schedule downward. and of the city
paying one third of the roadway pav-
ing, as is done in most cities. will DO
Indefinitely postponed.
The California Plan
We have been unable to see how
the California plan will help Birming-
nam or Jefferson county. On the con-
trdry, 1t appears reasonably clear to
us that such plan would increase the
burden of taxation now borne by prop
erty in Birmingham and Jefferson coun-
ty. This plan plainly attempts to shift
the burden of state taxation on the
public service corporations and in re-
turn to relieve them of local taxation
The last report of the state auditor
shows that of the total assessed val
uations of the franchises and intan-
gible properties of public service cor
porations in this state, amounting to
$24,000,000, over s7,000,000, or nearly
one-third of this class of property, Is
located in Jefferson county. Hence 1t
would seem to follow that while JEFF
ferson county. under the existing sys-
tenn, is now paying about one fifth of
the taxes of the state. under the Cali
fornia plan this unjust proportion would
be increased rather than diminished.
Moreover, local taxes on this class of
property. which is now one of our local
mainstays, would be wholly lost to the
city and county The reason why the
California plan is feasible in some
other states and not In Alabama is
explained by the fact that the popu-
lation of Alabama Is largely rural and
the public service corporations are
principally located in the more popu-
lous counties and in cities having a
population of more than 5000. In Ala
bama the percentage of population In