The Birmingham age-herald., 1914-12-06
MIR. ALLEN SAYS THE CITY COMMISSION
 FOUGHT SHY OF THE
 QUESTION OF TAXES
(Continued from Page Five)

possibly at prohihitory prices, and un- willing to improve. You can look around Birmingham and without difficulty dis cover numerous examples of this As to adjoining and contiguous property, there may be as much difference in compara- tive values as there is between a three- legged mule and a normal, healthy, strong animal.
 FavOrs Separate Assessment
 T am in favor of separate assessments (on the same blank, of course) of real improvements, and personal property, and to encourage the building and ownership of better improvements that the general public has a pride in as well as the actual owners.
 T think there should be different rates of taxation. I would favor the full 100 per cent tax valuation on all property and let the state rate, as now, be 61k mills on real property and 31a mills on improvements personal property, house. hold goods. The data available indicates that about 45 per cent of the states ad valorem taxable property is in real es- tate and Improvements, and about 55 per cent various characters of personal property. The average assessed value of our lands eco per cent value) is be- tween $5 and $6 per acre, including im- provements. This is, doubtless, greatly less than 60 per cent of the real value. The county rates are made, by the board of county commissioners of each county and in some counties the requirements might justify less rate than the state rate. If the city of Birmingham rate be put at 10 mills on real property and 619 mills on Improvements and personal property. 1t is my judgment sufficient revenue would result to provide for all its requirements.
 ."The average city assessment of all property Is now about $150,OO0O00 which, at 60 per cent, gives a yearly return of s900, 000-- If 1t can be legally done, clause in the new revenue law, providing where fire insurance is carried on Improvements and personal property, that recovery in case of destruction by fire shall in no case exceed the amount represented by the tax assessment on such property, 1t is most likely that all the money re- quired for the state, county and city would be raised and surplus, too, and within a year or so the tax rate be reduced to the more reasonable require- ments of government.
 Franchise Tax OnerOus
 T believe our state and county fran
 chise tax on foreign and domestic cor | porations is onerous and am quite
 sure the license taxes and privilege
 tdAtS tAdtlcu Dy tie Sldtc dIlQ IiluulCA-
 palities are in many cases bordering
 on oppression. Probably it would be
 too far-reaching to attempt a refor-
 nation of this feature of our tax laws,
 until results can be seen from a change
 of the ad valorem tax, but l have no
 doubt that with the proper change in
 our ad valorem tax laws the state and
 the city will be able to afford relief
 in the direction indicated. It Is a
 ffn,, tf, ho xurfph cd fnr
 merchants are excessively taxed with
 all kinds of privilege licenses by the
 state, county and city, and really
 need relief, as also do the corporations,
 some of whom pay privilege, as we'll as
 corporation or franchise tax.
 Ut has been my duty for the past
 three years to enforce the collection
 of state and county delinquent priv
 ilege and franchise taxes 1 have col-
 lected probably $75,OOo in that time,
 and have felt reluctance to enforce
 the laws in many cases. because of a
 sense of it's injustice.
 Returning to the ad valorem tax mat ter: The real and personal property O Jefferson county for 1914 is assessed a approximately 314S, ,0O000o. including thu city of Birmingham. about $95,000000. Th' revenue to the state and county will no be materially changed, while the city'' revenue will be increased by the adoption of the rates proposed. The following fl my estimate of the city's income updel operation of the rates suggested:
 Improvements $s0.00O,O00, personal
 $50000,000, at 65 cents ............ S45,00 Total ............... .Q,S S46,O0 While Il have no reliable statistics. think theseA figures are conservative.
 '3. V. ALLEN"