The Birmingham age-herald., 1914-10-25
Maj. J. T. German Points Out Difficulties Placed in
 Way of the Governor
LEGISLATURE DOES
 NOT DO FULL DUTY
Last Legislature Not Only Increased Appropriations Enormously But Made 40 Per Cent Decrease
 in Taxable Values


 examiners of public accounts. who passed through Birmingham yesterday, declared that during the last four years the state in collecting and disbursing s9iooo,ooo made n splendid record.
 The examiner criticized the legislature which. in it's last session. increased regu- lar and contingent appropriations. and reduced the revenue by making property
 taxable only on 60 per cent of its value. Contingent appropriations. the exam iner eontended. are fundamentally wrong and he declared that the only sane way in which tho legislature, in it's next ses- sion, can do business will be to prepare a budget and limit appropriations to in- come.
 In the following interview the exam iner gives list of appropriations for educational purposes made by the legis- lature in it's last session
 Major Gorman's Interview
 There have recently been much dis cussion and criticism relative to taxa tion and appropriations.
 Most of the critics do not seem to rec ollect that not one dollar can be paid out of the state treasury without an dppiupTlatlOn Dy the leElSlaiure.
 The legislature Is primarily responsible
 for all appropriations. Since 1905, and especially in 1911, the legislature has been making contingent appropriations; that is appropriations that the governor will approve when he thinks the condition of the treasury will permit.
 Tt is evident the legislature considered such appropriations meritorious, or other wise if wnil6 haUa m da Such appropriations are fundamentally wrong, unless the revenue is provided to pay them.
 Tt places the governor in very diff ficult position.
 "Continuous appeals are made to him by all interested parties for the approval of these contingent appropriations.
 Tn these contingent appropriations the legislature practically delegates it's duty and responsibility to the governor with out giving him the authority to provide the revenue to pay them. ''The governor does his best to pay tho most deserving appropriations but there are hundreds of thousands of dollars that he cannot pay.
 For instance, in 1911. the legislature in- creased the regular annual appropriations $500.000, and made contingent appropria- tions to over s1,0o0,0o0 annually.
 'In four years, during one administra- ton, this will amount to S6.000.0o0 Reduced the Income Instead of providing the revenue to pay these increased appropriations, it in corporated the following section in the revenue law of 1911: "'Section S6-A--That the taxable prop erty within this state shall be assessed for the purpose of taxation at Go per cent of its fair and reasonable cash value "The supreme court has decided this section is legal and constitutional "In other words, in 1911, the legsa- ture made regular and contingent aps populations to the amount of $1.6o0.O0 annually, and then reduced the valua- tion of property for taxation 10 per cent. There was a contingent appropriation of $250.O00.0O0 for schools, and one for
 s5o0.000 for pensions annually. These two appropriations alone amount to $750.000 annually, and there
 was no provision made to pay them. '1n 1911 the regular and contingent ap- lproprlations for educational purposes and institutions were as follows: List of Appropriations Alabama Polytechnic institute, $27 900 Agricultural work. No strings. Paid. Alabama Girls Technical institute. S2o0, l 600. Building. String. l Alabama Industrial School for White Boys, s160 per year, per inmate; s75OO on | indebtedness. String. Alabama Industrial School for White Boys. $3O,0O0. Building. etc. String. State Normal school, Livingston, $40,O00. Building, indebtedness. etc. String. l Alabama Polytechnic institute, $160,000 Building, etc.; $10000 annually for main- tenace.
 Alabama Reform school for juvenile ne- gro law breakers. Q75 per week main tenance; sSO00 for buildings. No string. C~-lx- ~l R-~ Iiwx1 l S65. GOO. Land, building, etc. No string. | Alabama School of Trades and Indus try $30.0O0; buildings; 5000 annually main- tenance. String. District agricultural schools, 5000 addi- | tional appropriation. String. Daphne Normal school, $l0,000 for build l ings, etc. String. Fifth District Agricultural school, We | tumpka, $7500 dormitory; string. Eighth District Agricultural school Relief of Gildwell Bros, contractors $595 with interest No string Libraries in rural and village schools $670o. String.
 Normal schools, Class A. Jacksonville Livingston, Troy. s2O,000 each. Class B Daphne, Moundsville. 5000 each. Moundville Normal school, buildings
 $10.0O0. String.
 Ninth District Agricultural school, s1o.- l 000.- String.
 1 Northeast Alabama Agricultural ant l Industrial institute, 5000 annual appro- priation. No string. Randolph County High school, s75OO String.
 Rural schoolhouses: declared unconsti ! tutional.
 Montgomery Normal school s15,0O0
 building; $7500 further maintenance l String.
 Jacksonville Normal school, 5000 buildings, indebtedness. String. | Troy Normal school, 5000; conditions | on raising 5000 locally. String | Florence Normal school, $500O0; building.
 conditional on raising sl5.ooo locally String
 | Second District Agricultural school Evergreen. $10000; building. String. l Sixth District Agricultural school, Ham
 ilton, $25,OOO; conditional on raising $500
 locally. String.
 | Seventh District Agricultural school
 Albertville. $1O,000; building. String.
 Southeast Alabama agricultural and ex pertinent station, Abbeville, S10.0O0. String 1 The List Continues ] Southern Industrial institute. Caml l Hill. $3S99; annual maintenance. String l perintendent of education. contingen l fund, 5000 annually. No string | Public schools, $500.000 annually, $250, ,O0 | of which shall be paid on the approva I of the governor. This law provides tha 1 the balances not released accumulate an, l may be released later. l Alabama School for Deaf and Blind 5000; Ninsurance. repair etc. No string. Canebrake experiment station, 5000; an nual appropriation. No string. Teachers institutes. $G50O; annual ap | propriation; comes out of educationa | fund. No string.
 University of Alabama, $s0000; annua