The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1914-12-02
SUGGESTIONS FOR
HANDLING STATES
BIC TAX PROBLEM
Frank V. Evans Points Out
Unwisdom of Property
Returns on 60 Per
Cent Basis

To the Editor of The Age-Herald
According to official report recently
submitted the total amount received by
the state for ad valorem taxes for the
fiscal year ending September 30 1914. was
just $3.50 $685. while the amount re-
oeived from other sources was 2,67o, 69l "a.
thus showing that actual real and per-
sonal property in Alabama falls far
short of bearing the burden of govern
ment. and yet we find an almost uni
versal complaint or protest from property
holders at the heavy charges made
against their holdings, and still greater
complaint at the inequality OF assess
ments
For the latter expressions of discon-
tent there may be, and probably is, Just
basis; but actual property tax in Ala
bama is below normal, and inadequate
as compared with the dragnet process by
which every business interest great and
small is forced to make up the neces-
sary difference for governmental pur-
poses, merely for the privilege of doing
business in the state.
Alabamians are deceiving themselves
end hndering an influx of population and
Investments in this state by the IDEA ana
! the announcement that our tax rate is
| Glh mills whereas 1t is only 9-1o mills
! on actual taxable property. That is was
unwise for the legislature to permit re-
| turns of property to be placed upon a
| 60 per cent basis of value for taxation
| is demonstrated by the present embar-
| raised condition of the treasury ana the
| unequal and oppressive burden placed
! upon privileges.
The 80 per cent valuation indicates that
all property in Alabama amounts TO only
! $615, $50, 500 whereas real valuation is
| s., 025, 6SS 100.
| As an advertisement for the state ana
an inducement to investments ana popu-
lation and relief of the treasury how
much better Il would be to assess at
| full value and cut the rate of taxation
| to four mills TO do this would require
no constitutional amendment and would
afford stranded cities like Birmingham,
power to relieve themselves OF the debts
which Cypress and to keep apace with
the requirements of rapid growth and de-
velopment. In the absence of this change
| in plan, Birmingham must and Will ask
| for constitutional amendment that VIII
ena BILE this city to double its taxation
rate, else suffer the humiliation of de-
| fault and thus be retarded In her on
| ward march to greater greatness.
What the state most needs is not an
| increased rate, but a much reduced rate
| on the property within its limits.
For more than 10 years the matter OF
| adjusting or equalizing returns OF prop-
| erty for taxation has puzzled the minds
| of the people and each year the spirit
| of dissatisfaction has Increased. until
now there is popular demand for thought
and action on this subject as never be-
| fore.
| 1t is suggested that independent and
disinterested appraisers be appointed In
subdivisions of the counties, whose duty
| it shall be to fix fair valuations on prop
| erty after thorough inspection and inves-
| tigation, and that the property holder be
required to affix his signature opposite
the property described. central board
of appraisers could assemble the returns,
form digest and permit inspection by
the owners who would In turn have the
right of appeal to boards Of county COM
mssioners. This would eliminate the d.
versity of opinion which seems to exist
among property holders as to values,
would make unnecessary the office OF tax
assessor and county ana state back tax
commissioners. The work could be done
as cheaply and as rapidly as that of
the census-takers, and on a per diem
basis, thus saving thousands of dollars
of the peoples money and perfectly
equalizing the burden.
The writer does not arrogate the abil-
| ity to fully solve this problem which
has eluded the wisdom Of some OF Ala
| bama's strongest men for more than 40
years. nor does he claim that the plan
proposed is a specific for the Ill which
affects the state and the people. Whether
| the plan proposed shall prove acceptable
and effectual thought and time must de-
termine. am aware that all reforms