The Birmingham age-herald., 1915-07-31
No More Tax Exemptions

ihe AidpdHd HouSe Ol representa- tives at Montgomery by a very close vote yesterday decided not to strike from the revenue bill the sections exempting from taxation cotton mills, shipbuilding plants, water power plants and air nitrogen fertilizer plants.
 It is only just to the members of the house that it be stated that many of them had committed themselves to these propositions, based upon an ap- peal to their patriotism to help build up the state. They had not considered the justice of the proposition, nor the fact that they were discriminating against the taxpayers of the state who have borne their burden silently and have taken their chances in busi- ness with other business men.
 When the revenue bill reaches the senate the chances are the members of that body will consider it with a sense of fairness and justice to all other interests and that the tax exemption discriminations in favor of certain interests will not hold in the bill.
 The water power people have been given encouragement in exemption from taxation for ten years in the works that they have already built. This should be permitted to stand. But further exemptions would be unjust to other interests.
 II nitrogen fertilizer plant is ex- empted from taxation, why not the fertilizer plant at Ensley which is making fertilizer from slag-the lat ter heretofore a waste product?
 The Age-Herald only desires to be just and fair to all interests; and if the water power people have made request of the legislature to exempt their further works from taxation it would advise them to withdraw the request. It will do them little good and will undoubtedly arouse antaponism on the part of other interests to them. The people managing the water power development of this state are too broad and big and just, as men go. to get themselves so favored by legisla- ton as to arouse a public prejudice against them.
 The cotton mills of this state have been target for politicians and dis satisfied ones because of the favorit- ism shown thep in exempting them from taxation for a period of years. It IS true they employ labor, but all other industries employ labor.
 The cotton mills of this state haven't profited by being exempted from taxation and possibly no single cotton mill has been built in this state by virtue of the inducement held out to the people with money to invest of tax exemption. If there is profit in cotton mills, they will be builded here. If there is not, exemption from taxa ton will not attract capital. The whole principle is wrong; and while the acts of the past should be carried out for the period promised, in work already done, in future there should be no more of this favoritism in legislation.
 In another column The Age-Herald prints the section of the revenue bill describing property which shall be ex- empt from taxation. Under this section anything that calls itself shipbuilding plant with more than $100,000 invested therein shall have all of its buildings, ma chine shops and appliances exempted from taxation for ten years. A steel mill that makes plates for ships could be exempted under this clause, as there is no definition of a shipbuild- ing plant. And the developer of hydro electric current has the widest of priv ileges.
 The whole principle is wrong. While that which has already been granted should not in justice be re- pealed there should be no more tax eXemptions.