The Birmingham age-herald., 1914-12-06
Jefferson County Back Tax Commissioner Gives His Views on Changes Need
 ed to Remedy Matters
REFERS ALSO TO THE BOARD OF REVENUE
 AND ITS ATTITUDE
Favors Full Valuation on All Property and Separate Assessmen. of All Real Estate-Says Merchants
 and Corporations Are
 Excessively Taxed

That equalization of taxes is Ire greatest need of the city and county in curing the financial ills is the opinion of Capt. J. V. Allen, back tax com missioner of Jefferson county. He fur ther asserts that the board of city commissioners has fought shy" of CO., operation with the tax commissioner in the endeavor to arrive at a solution of the matter and that the board of revenue being perpetual candidates for re-election or for some other office are unconsciously biased against the gov ernment and in favor of the taxpayer
 In the matter of assessments he de- clares that 1t is the rule for some peo- pie to acquire valuable property and to hold the same indefinitely for en- hancement in value and ride" the state and county for taxes alleging that they derived no benefit from it, but were both unwilling to improve or to sell except at prohibitory prices.
 Captain Allen stated that the mer- chants of the city as we'll as corpora tions are excessively taxed for all kinds of privilege licenses by the city, coun- ty and state. which. in his opinion. would be unnecessary if the holders of valuable property would pay their law ful part of the taxes.
 He favors separate assessments of real property, Improvements and personal property with view of encouraging the building and general improvement of the city. He favors a full 100 per cent valuation on all property. He states that If the city of Birmingham rate be put at 10 mills on real prop erty and 61a mills on improvements and personal property 1t is my Judg- ment that sufficient revenue would re- suit to provide for all its require ments."
 Statement of Allen
 The statement of Captain Allen fol- lows:
 q have been interested in the dis cussion regarding the tax problem and the financial ills of Birmingham ap- bearing in your paper from time to time and have thought possibly my ex- perience in tax matters might be or some benefit in endeavoring to solve the question. We will hardly ever at tain perfection in taxation and no mat ter what laws are passed, it will be inn possible to please all. My experience has convinced me that many large owners of property consider them mselves in a measure immune from the full op- eration of tax laws; if others pay taxes on 60 per cent valuation they are do- ing their full shart when they pay 30 per cent CD, and I have come to think some are sincere in their posi- tions.
 One of the troubles of the system is that as rule, boards Of county commissioners have the final say as to values and members of boards are hu- man and, generally, being perpetual candidates for reelection or some oth- CT office are, unconsciously perhaps, biased against the government and in favor of the taxpayer. Then again, members of such boards have other and various duties to perform and cannot be chosen because of their proficiency in the performance of only one of the many duties incumbent upon the of- flee. In my judgment, they should be entirely relieved of the duty of equal ization. B. A. Thompson's suggestion for the appointment of appraisers In my opinion. Is a good one, and would tend greatly to proper equaiiza' ton.
 with regard to equalization of city values I have endeavored to obtain the cooperation of the city commission here tofore; I considered 1t matter the city was very much concerned in. However, they declined to lend any assistance: for some reason fought shy of the question. My idea was that the city appoint fnde- pendent appraisers to work in concert with the tax officials.
 "Another trouble with the law is its ambiguity as to arriving at values of property: First, the clause as to cash value should be changed to a reason able value if sold on the usual terms of sale and possibly usual terms indicated because there Is not one case in a hun dred possibly where all cash is paid for property. Second, references as to income, the assessment of adjoining or contiguous property. should be eliminated in my Judgment; reasonable value should con sider all facts and details. It is a rule for some people to acquire vacant, valu- able property and hold for large en- hancement in value. in the meantime riding the state, county and city for taxes, because of no income from It. At the same l time, they are unwilling to sell except (Continued on Page six)