The Birmingham age-herald., 1914-07-06

represented by congressman from the state at large.''
 "A special committee will be raised to prepare a plan and report to the legis- lature and it is barely possible that by this means the redistrioting may be ac- complished.
 New Counties
 Already the advocates of new coun- ties are preparing for the fight. Res semer will lead the fight for a county to be created out of portion of Jefferson, Tuscaloosa and Bibb with Bessemer as the county seat. Just as vigorously as Bessemer fights so will the counties to be cut oppose the plan. Other would-be counties will rally to Bessemers aid and 1t may be that ths incoming legislature will create Pettus county. Birmingham is not expected to oppose Bessemer as strenuously as of old as that city will need Bessemer's aid in creating a spe- cial taxing proposition. And further the fact that Bessemer has representation on the Jefferson delegation will have it's weight.
 Solicitors
 'sTf the talk heard in the different sec tions of the state is indicative of the desires of the people 1t seems certain that the circuit, county and other solc- itors will have new and "onerous" du- ties put upon them by the incoming leg islature. It Is said that bills are being prepared that will require the solicitors not only to prosecute offenders as pres- ent. but will require these officers to prosecute violations. however small. of the revenue laws and that all of the so- licitors assistants will be placed under the same rule.
 Examiners of Accounts
 Already rumblings from the various counties are being heard relative to ex- aminers of accounts. The efficiency of the law Is not questioned but the com pensation paid and the technical short ages reported are coming for oondem- ration.
 The law authorizes the appointment Of seven examiners (expert accountants) one of whom will be known as chief ex- sminer and the others as examiners of accounts. The compensation of the ex- aminers Is fixed at $1So0 per annum ''and an additional sum computed on a month- ly basis of A per dy for expenses, and in addition thereto all transportation ex- penses incurred in going and returning m filing assignments and going to and this provision 1t has been held that the examiners are entitled to S4 per day regardless of whether or not their ao- tuai expenses are greater or less than this amount. Some legislation will be considered looking to a saving in this department by putting the examiners on salary and actual expenses incurred.
 Governors Salary
 The incoming governor will draw the highest salary ever paid the chief executive of Alabama. The salary will De $fhOO per annum with a mansion provided. A fund of Sa000 per annum TOT maintenance of the mansion Is also provided. Should the spirit of econ omy lead the legislators to consider reduction of these items 1t could only reduce the mansion maintenance fund as the governors salary cannot be re- duced during his term. It Is not at all likely that these items will be dis turbed
 Officials Must Live in Montgomery
 The spirit, If not the letter, of the constitution and laws of the state re- quire state officials to reside at the seat or government The lawmakers will em- phasize this and the next administra. ton will see all of the state officials residing in Montgomery.
 Last, But Not Least, Taxation
 Every candidate for office in the recent primaries decried the enormous burden of taxation placed upon the people and various means were sup- gested as to how relief~might be had It remains for some statesman with the wisdom of Solomon to work out a scheme that will levy taxes equitabIy on all classes of property and at the same time provide revenue enough for the running expenses of the state
 The constitution fixes the tax rate at 6R mills. or 65 cents on the slO0 Of property returned for taxation. Of the 6b cents the common schools re- ceiye 30 cents and the old soldiers re- ceiVe 10 cents, leaving for general pur- poses 25 cents. From these figures it will be noted that of the total amount collected that less than one-half can be used for general purposes as the constitution specifically provides the portion assignable to schools and the code fixes amount for old soldiers.
 Corporations seem to be the favor fte prey of the legislature and unless prevails in dealing with this class of property Alabama will suffer. At pcesent foreign corporation can do business within this state at a less cost than domestic corporation; yet the burden placed on the foreign cor poration Is almost prohibitive and the domestic corporation Is so tax-burdened that it takes the very wisest manage ment to secure a foothold. Absolute ly no incentive exists for the thrifty citizen to invest his earnings In a do- mestic corporation.
 "It will be recalled that in 1907 an attempt was made to enforce a drastic tax law against foreign money and the howl set up by the business in- terests was so loud that the 1egisla- ture lost no time in repeating the fool fish law. Just at this time the state needs for development purposes all the foreign and domestic money that can be had
 Just how the tax levy vii be made Is one of the unanswerable questions