The Birmingham age-herald., 1914-12-04
L|DE WRITES ON
 NEED OF SYSTEM
 T0EQUAL|zE TAXES
Suggests Law Allow Pur- chase of Property at 50 Per Cent Over
 Assessment

Pass law whereby any person can pur- chase the property of another by offering to the judge of probate 50 per cent more than it's assessed value and the lSnotty ia axation problem that confronts the city of Birmingham is solved by self correc- tive means
 This Is the suggestion of Martin J. Lide u well known consulting electrical and mechanical engineer in a letter to the editor of The Age-Herald T
 Mir. Lide points out that the present evil of local taxation Is the absolute lack of equalization, the burden of the taxa tion falling upon the small property holder, while the giant corporations es- cape lightly.
 MT. Lide further stated to reporter that his suggestion contained the mini- mum of injustice. He averred in some cases persons would not be willing t. sell. but that these isolated instances would have to suffer for the general good.
 "A man about to be hung" said MT Lide, feels that grave injustice Is about to be done to him. However. so- ciety decrees that he shall hang on grounds of public policy. A railroad cut ting through a mans back yard hurts that individuals feelings. but that is ever looked In the general benefits of the new railroad
 No Equalization of Taxes Tt Is the same with taxation. At the present time there is no equalization of taxes By placing on the statute books a law making 1t compulsory to sell property at price 50 per cent above the sworn assessed value you equalize taxes auto matically as property owners will swear truthfully on what they believe their property is worth. In fact. it is my be- lief that if all property in Jefferson county were taxed as prescribed by law there would be enough revenue to lower the tax rate instead of increasing it."
 The letter of MT. Lide follows: To the Editor of The Age Herald: l read with interest the attack of Mir. T. c. Mcdonald on Commissioner Ward. No one can object to the criticism by citizen, of the public actions of city offi- cial when the citizen in pointing out the wrong offers remedy. MT. McDonalds s | article Is full of censure for conditions | over which he knows. or should know, the commissioner has no control, while fail to find any possible suggestion of a rem l edy.
 Now. 1t seems to me that this tax situa- tion is not such difficult matter when
 1t is reduced to its final analysis. Here
 are the local conditions: This city Is run
 ming behind hand about $30o,oO0 per year
 under the present tax rate It Is evident
 to the casual observer that the most rigid
 economy in the conduct of the city af-
 fairs is being enforced Our police and fire departments have been reduced to
 the lowest possible limit consistent with
 public safety The city Is woefully lack ing in public school facilities and the
 streets are half lighted. On every hand
 one sees the need of municipal improve
 nents for which there Is no money. One of Two Things
 l It is evident then that either the tax
 rate Is too low or that the property Is not
 assessed at its actual value, for 1t Is cer- tain that the license schedule is higher ;, here than in most cities. It readily fol- lows that if the total assessment could | be sufficiently increased, the revenue
 
 l fcient. It Is pertinent, then, to investi- gate for moment our system of assess ment. Under the law each owner assesses | his property. under oath at about '5j per cent of It's value. A local commissioner
 has the power of reviewing and of raising
 these assessments. subject to the further review of a state tax commission. A It, tie thought must reveal the fact that under our present system of taxation the
 appropriation for. and the equipment of, l this important office are totally made 1 quate for the thorough performance of It's duties. It is simply futile to expect one man with one or two assstants to ap- praise and make an accurate inventory of the value of the multi-mlion dollars worth of property in Jefferson county. 1 It is also generally believed that a great deal of very valuable property. especially
 in this city. is being listed nt a small frac- tion of its value. There is an incident on record in which property assessed at $1b.0O0 was offered for sale at $200,000. The net result of this under assessment has been a continuous wrangle with the tax commissioner and a lack of legitimate revenue to the state, county and city. Greatest Problem in State | About month ago the state sen4 tor elect from Mobile county remarked to the ! writer that the greatest problem confront ing the entire state was the lack of equal ization Of taxes, and that in the main the
 burden of taxation fell upon. the poor and
 honest--that the large land and property
 owners were not bearing their share of the burden of taxation. I remarked to
 him that if this were true, I thought the
 remedy was exceedingly simple. and sug- l gested to him that If a law could be placed upon the statutes whereby any man could buy the property of another by offering
 to the judge of probate 50 per cent more | than the assessed value of the property, the problem would be solved by self cor l rectIve means. The back tax commis- ajpner could be dispensed with. as all ar 1 gunent as to the value of property would vanish.
 1 The only man who could be hurt by such l a law would be the man who was trying
 to defraud the state by assessing the I value of his property below what he knew l it to be worth. Moreover, 1t is very prob
 able that the revenue derived under such | a system of assessment would be 50 great | that the tax rate could be lowered and 1 the burden be distributed over the people as a whole instead of, as now. upon the poor and honest as a class.
 | A possible objection to such a system
 is that 1t might not be constitutional. {. Now, the constitution Is an instrument devised by the representatives of tho peo- 1 ple for the protection of the weak and poor against the strong and wealthy. If l through the instrumentalfty of the con- l stitution the purpose for which it was | devised, is defeated. then the constitution 1 should be 50 amended as to achieve this l purpose. It is becoming apparent to every