The Birmingham age-herald., 1914-08-07
.MARENGO OFFICIAL
 DEFENDS ACTION
Says Commissioners Court Observed Law Strictly in
 Handling Tax Cases
ro tbe Editor of The Age-Herald:

To the Editor of The Age Herald
 Since it has been made to appear by re- peated reports of some of the representa- tives of the state tax commission tha' the court of county commissioners ol Marengo county have wilfully and delip- erately violated the revenue laws as to the assessment of property for taxation and sir ce the gentlemen officiating in Mont gomery county saw proper to class the court of that county along with Marengo and citing the two counties in a disgrace full light, Marengo county officials say
 that they acted within their duty. that
 they in all things compiled with the la" and that their only offense is that they thought, and think now, that they know more about tax matters and property values in Marengo county than the pres ent county tax commissioner or the repre- sertatives of the state tax comms sion who have been in Marengo.
 The offense of the Marengo court was in not admitting their absolute ignorance
 and accepting without question every sug the state board and doing without ques ton the things that they demanded
 The fact as to Marengo are these: Sec ton PAT of the code prescribes the duties of the court at the June term. as to the receipt and examination of the books and lists of assessments, and the giving of the notice to the public that the as easements and books were open for in. spection etc.
 Mr n D. hame county tax commissioner, and MT Blue of the state commission appeared before the court and filed an immense package of assessments against 900 tax
 payers in which they alleged that there vas serious undervaluation of property for taxation
 These supplemental assessments were submitted to the court, each one examined and such as the court considered true and the property undervalued the court ordered that the same be docketed and notice issued to the taxpayer to appear at the July term to show cause why his as sessment should not be raised Such as the court considered us fully valued 1t dis missed and refused to put upon the docket In this the court feels that it was clearly in the right and within the law. Section 225O provides that whenever a tax com missioner of any county shall find or it shall otherwise come to his knowledge that any property has been assessed al what he considers an undervaluation. he shall make an additional assessment against such property and return the sa me to the court of county commission CTS at the next succeeding term thereof which court shall hear such commissioner on such -underyaluation, and unless they are fully satisfied that such undervalua | tion does not exist, they shall give notice l try and dispose of such assessment as | in other cases of undervaluation.
 | The Marengo court considered every as- sessment submitted to them by the coun- | ty tax commissioner, and the representa- tives of the state board sent out to as
 sist him, and put upon the docket and | issued notices and heard at the July | term of the court every case of underyal- uation. They heard the tax commissions l CT as to the other cases. but were of opin- l ion that in these cases there was nc
 undervaluation and thex refused to docket them and cite the taxpayer.
 | At the July term the state commission sent Mr. White to represent the board l MT. White first made motion that the court reconsider it's action taken at the June term refusing to docket and issue | notice upon all Nthe lists of assessments
 of undervaluation submitted to the court | The court refused the motion, stating that | it had examined every Une of said assess. l mentS, that II ndu lsSueu nOtlce9 ana wal ready to try such cases as in their opin
 ion showed undervaluation; that in tho other cases they had ruled that no un. dervaluation existed and had refused tc docket and issue notices thereon Ther MT White filed a motion made and signed by Mir George Cuninghame as a citizer of Marengo county. obiecting to 6OO ol
 700 assessments made by Marengo count, ! taxpayers, and demanding that the cour docLxef each aSgeasmouf {sor1a v,otioou v,< | hear these cases. To this motion was at tached each and every assessment mad, | by MT. Cuninghame as county tax com missioner and submitted by him to tn. court and by them, as stated above. ex amined and refused as not showing ar 1 undervaluation. The court again refuset this motions saying that 1t had passed upor each and every one of these assessments The simpression sought to be made b,