The Birmingham age-herald., 1915-10-28
BOARD 0F REVENUE ]. DENIES PETITIONS FOR BRANCH OFFICES Holds The Act Establishing County Offices In Lower
 End of County Is Not
 Constitutional

Bessemer was yesterday morning de- nied all acquisitions and petitions of county officers for quarters and sup plies for branch offices as provided by recently enacted act of the legisla- ture by the board of revenue. It was held by the board of revenue that the act was unconstitutiona1 and there fore 1t would refuse to comply with it's provisions.
 Three requisitions were filed with the board of revenue and all were de-. nied. D. F.. McLendon tax assessor. and F. B. Bowers. tax collector, had peti- tions for branch offices at Bessemer. While the demand of Thomas r Huey and ]. A. Estes of Bessemer that the board of revenue appoint a clerk and also have branch office in compliance with the provisions of the legislative act was also denied. The resolution or the board of revenue on all the pe- titions follows
 Resolution on Bessemer Petition
 The petition of J. A. Estes and Thomas T. Huey. resident citizens and taxpayers at Bessemer, in Jefferson county, Ala a place other than the county site where court of record is authorized by law to be held and is HOW being held. that the board of revenue of this county appoint a clerk of said board at Bessemer and establish and provide an office of the board of revenue of said county at said city of Bessemer and hold regular terms of this court there under and according to an act of the legislature of Alabama, approved September 16 1915. upon due consideration of said petition and demand of said Estes and Huey, the board is of the opinion that said act is unconstitutional void and Imperative, and that the board is not required to establish an office at Bes- semer. It is therefore considered order and adjudged by the board of revenue of said county, that said petition and demand be and the same is hereby overruled and denied, and the board declines to comply with the provisions of said act in any manner looking to the establishment of branch offices for the county officers at Bessemer.
 Denies McLendon's Acquisition
 The requisition and demand of D. E. 'McLendon, as tax assessor of Jefferson county, Alabama. filed with and made upon the board of revenue of said county demanding that the board provide offices or quarters and needful books and other supplies for tax collection office of said county at Bessemer, Ala, a place other than the county site where a court of rec ord is now authorized and being held un- der the laws of the state, being before the board on motion and demand of said tax assessor, the board upon due considera- tion of the questions presented is of the opinion that the act of the legislature of Alabama approved September 16 1915, purporting to provide for such branch office is unconstitutional imperative and void. It is therefore considered, ordered and adjudged by the board of revenue of Jefferson county that said motion, requisi- tion and demand of tax assessor above referred to be- and the same is hereby overruled and denied.
 Denies Bowers Acquisition
 "The requisition and demand of F. B. Bowers. as tax collector of Jefferson county. Alabama. filed with and made upon the board of revenue of said county demanding that the board provide of fees or quarters and needful books and other supplies for the tax collectors of- flee of said county at Bessemer, Ala, place other than the county site, where a. court of record is now authorized and being held under the laws of the state, being before the board on motion and de- i, mand of said collector, the board upon adue consideration of the questions pre- lsented is of the opinion that the act of kthe legislature of Alabama, approved Sep tember 16 1915 purporting to provide for such branch office is unconstitutional, imperative and void. It is therefore con- sidered. ordered and adjudged by the board of revenue of Jefferson county that said motion, requisition and demand of the tax collector above referred to be and the same is hereby overruled and denied"