The Birmingham age-herald., 1915-01-19
tContinued from Page Five)

of property as between the different the taxpayers in the respective counties and municipalities. The law to contain provisions so that the assessed value will be fixed by a competent, disinter- ested, honest, nonpartisan board after &C., tually viewing each parcel of real prop erty to be assessed.
 Suggestions
 I've make the following suggestion for the consideration of the committee, tax payers of the county and taxpayers of the entire state, not with view of any present effort to put the same into effect, but for the purpose of inviting careful and thoughtful investigation and consid- eration as to whether or not a change in our organic law in regard to taxation is desirable.
 We are of the opinion that it Is to the interest of the state, and to the tn- terest of each county and municipality in the state for a divorcement in taxa tion of the state from the county, and municipality, so that the subjects and objects of property taxation by the state will not be taxed by the county and municipality, and so that the subjects and objects of property taxation by the county and municipality will not be taxed by the state. but without discrimination i'll favor of or against any class of prop erty, or any class of taxpayers "As suggestion, the state to have the exclusive power to tax for its revenue, railroads. telegraph and telephone lines, and similar public utilities or quasi public corporations, and all depots, buildings and real and personal property owned and used as an incident to the operation of the same. The county and municipality to have the exclusive power to tax for their revenue all other real and tangible personal property in the county and mu- nicipality.
 If this could be done, the state would not be directly interested in the valua- ton fixed on property in the county, nor would one county be in anywise directly interested in the valuation fixed on prop erty in any other county. The taxes paid locally would be expended locally, with direct responsibility and accounta- bility of the local officials to the local taxpayers. which. we believe would result in value received for money expended and would be check on profligate and improvident expenditures. and tend to healthful economy in administration of public afairs and would be in further ance of the fundamental principle of local self-government. This suggestion is not
 
 and is now in force in several of the states.
 This suggestion, if adopted would do away with much of the machinery, ex- pense and irritation incident to and caused by our present system. The territory embraced within the state is too large for a practical equalization of tax values throughout the state, but the county is small enough in territory for practical equalization, and if the sugges- tion should be adopted, the tendency would be for the propertyholders in each county to force substantial equalization in their county. Respectfully,
 FRANK NELSON, JR.,
 Chairman.
 w D. HAWKINS,
 "R. S. MUNGER.
 LEE c. BRADLEY,
 T. B. GIBSON,
 ''J. B. WOOD.
 ''E. J. SAfYER,
 e. c. BURKE,
 HILL FERGUSON.
 TOM O., SMITH,
 'J. H. BARR,
 w. w. CRAWFORD,
 e. E. MCCORMACK,
 WALKER PERCY"