The Birmingham age-herald., 1914-08-19

Before the bin is completed the au- thor will confer with members of the commission for the purpose of ascer- taining from them what other im- provements in the present system should be made. 1t is possible, there fore, that another provision of the bill will so arrange the distribution of the sion, the president, will be the exec utive head, and that four will act in the capacity of legislators.
 
 exception of the short interval between 1903 and 1907 solvent credits have been taxed in the state of Alabama certain ly since the code of 1852.
 The legislature in 1911. in section II of the revenue bill, practically reaffirmed the provisions of the code of 1907.
 'It has, therefore, been clearly the duty of every tax assessor in the state to as sess solvent credits for taxation, and the form of tax assessments prepared by the state auditor has contained pro vision for the assessment # solvent cred it's since the adoption of the code of 1907.
 Tt is difficult, therefore, to understand why subject of taxation which has existed in Alabama for over half cen tury without interruption except for foui years, should suddenly be denounced as unjust and oppressive, and that the op- position should become so intense as to demand that the tax authorities of the state should by failure to perform theii sworn duties suspend it's operation.
 Tn speaking of this subject,- in the very able opinion of the supreme court, delivered by deGraffenreid, justice, they said that while the Legislature had the undoubted right to require privilege tax from all recorded mortgages and deeds of trust and to exempt such recorded in- struments from an ad valorem tax the imposition by the legislature of an ad valorem tax upon all solvent credits not included in the above classification was not only not discriminatory. but was Tn fact an effort on the part of the legsla- ture to meet the letter and the spirit of our constitution, which extends, inso- far as healthy public policy will per- init, equality in taxation
 Tn none of the protests or denuncia- tions of taxation of solvent credits which have appeared in the public press has a single argument been advanced why this species of property should be exempt from taxation.
 Tt was clearly the duty of the legisa- ture in establishing a system of taxation for revenue purposes to embrace every species of property that equitably should bear its proportion of the annual taxes for the support of the state government.
 No reason has yet been shown why the legislature should exempt property and persons enjoying the protection oI the government from contributing to it's support and maintenance this large class of property which has been esti- mated to include at least one-fourth of the taxable property of the state.
 Would Equal Burden of Taxation
 "Solyent credits are usually pos sessed by those who have been fortu- nate in business, by those who haze ac- cumulated much property, by the wealthier class of our population. Why should the wealth of the state be eX- empted from contributing it's just bur den of taxation to ethe support of the government which gives it protection
 This question was so clearly an swered in the opinion of the supreme court by deGraffenreid. justice, that quote what he says: The property of the average man is open to the eyes of him who gathers taxes for the state If he is farmer, his fortune consists
 in his lands. his animals, and his farm ing utensils. If he is merchant, it consists in his home and in the con tents of his modest store. It would seem. therefore, in justice to this grea; rredominating class in the state, that those who are so highly favored as to possess solvent credits not secured by It corded mortgages, should be required to discover them to those who assess taxes to the state and to pay an ad valorem tax on them. The law is the exponent Of a square deal, and in re- quiring such solvent credits to be list ed for taxation the legislature has simply responded to the demand which the doctrine of 'sequality of burden placed upon it. This act was a leg islative effort to meet the letter and the spirit of the constitutions.
 "It is clear, therefore. that this pro- test and hitter denunciaton of the tax on solvent credits does not come from the great predominating classes of the state,' from the farmer, or merchant, or small taxpayer, whose property, in the | language of the court IS open to the eyes of the tax gatherer, but only from the i highly favored classes. the rich and wealthy corporations and taxpayers. 'They may succeed in inducing the next | legislature to repeal the law requiring solvent credits to be listed for taxation l hut in the language of the supreme court !! such q repeal would not make the legis- ] lature the exponent of square deal mol | would it be in response to the demands of the doctrine of equality of burden which the letter and spirit of the consti- tuition exacts.
 "The repeal of the tax on solvent cred l it's would result in exempting from taxa tion a large proportion of the property 1 of the state, property held by those best able to bear their just burden of taxation and would be a confession that selfsl | special interests are powerful enough tC control our taxing laws.
 Those commissioners courts ant | boards of revenue which yielding to tn,
 unjust clamor of this favored class O our taxpayers, seek 10 delay or defea
 the collection of taxes on solvent credit i will not succeed in their efforts to nullif,
 the taxing laws of the state. The stat tax commission is clothed by law witt
 ample power to act where boards of rev
 enue or commissioners courts decline t
 docket cases and perform their duties il
 accordance with the requirements Of law Authority With Tax Commission
 Tt is not necessary that the state shoul, undertake by mandamus proceedings t enforce action by these courts The stat
 tax commission has full power to super
 wise or set aside all actions or judgment
 of the commissioners court and board of revenue, and they will proceed in ac cordance with the law to enforce tn collection of the taxes justly due tn
 state. From their action oach taxpaye
 has the right of appeal and no injustic
 will be done to any citizen. There is m disposition on the part of the state t
 be unjust. arbitrary or oppressive in tn collection of the states taxes on solven
 credits or any other subject of taxa ton.
 Tt is the duty of the state tax com
 mission to undertake to equalize taxa