The Birmingham age-herald., 1915-04-06
Testify Before Legislative Recess Committee Which Is Now in Session in
 Birmingham
M'LENDON WILL BE
 FIRST WITNESS TO
 TAKE STAND TODAY
Committee Has in Mind Combination of Offices of County Treasurer and Tax Collector-Bowers
 Makes Recommendations
 as to Improvements

If Probate Judge J. P. Stiles and Tax
 Collector Phil B. Bowers are spokesmen
 for Jefferson county officeholders, the fee
 system has no enemies in the courthouse.
 The two officials above mentioned told the members of the legislative recess
 committee yesterday that in their opn-
 ion the departments over which they pre-
 side can best be operated under the pres
 ent basis of remuneration.
 The committee convened in Birmingham yesterday morning at 10 o'clock but trans acted no business before o'clock. Be- tween that hour and time of adjournment only two witnesses, Judge Stiles and MT.
 Bowers, were examined. Tax Assessor D. F. McLendon occupied the stand for just moment, but was finally excused with
 out having been questioned with the un- derstanding that he would be the first witness this morning.
 One of the significant questions asked Mr. Bowers indicated that the committee has in mind the combination of the of fees of tax collector and tax assessor. MT. Bowers answered very frankly that in his opinion one man could give jus tice to neither of the offices were he re- quired to run" both.
 Bowers Suggets Improvements
  dations to the committee regarding im- provements which he holds could be made. He suggested that a discount of 2la and l12 per cent be paid on collections of October, November and December, re- spectively, and that 1, and per cent in- terest be charged on collections of de- linquent taxes in January, February and
 March. He contended, however, that the
 delinquent fee of 90 cents be continued
 in force, and explained that in his insist
 ence he was displaying no selflshness be-
 cause of the fact that that delinquent fee
 is always paid to sub-collectors working
 is always paid to subcollectors working He recommended, too, that certain inn
 provements be made in the dockets
 which he Is required to use, and pointed out that much valuable time is lost
 through the necessity of making two copies of the description of lands adver- tised for tax sales. He declared that in his opinion the custom existing throughout the state of collectors and as- sessors visiting the several beats was
 unwise. and resulted in a loss of time
 and money. He explained that he found it. as a rule, that the people had rather
 pay their taxes at the central office dur ing their visits to the city
 Running Office Is Expensive Regarding the details of the work of the collector and deputies, MT. Bowers
 
 question, explained that running for office in Jefferson was expensive pas time.
 T made report to the probate judge,
 he added, Following the campaign in which I was elected tax collector and
 on the date set out by law, told of the
 money that up to that time I had eX-
 pended in pursuit of office The amount.
 as given in, was in round numbers 5000.
 found, however that just at the time
 I was required to make the report, the
 bills began coming in. l can't tell ex- aotly how much I spent. But | poured
 out all that I had made in my r years of service in the collectors office Mr. Bowers declared that in his opin- ion the fee system should be continued In force as far as his office was con cerned He gave as a reason the prob
 able fact that inasmuch as collector is paid more money for big collections
 than for small collections he would en-
 deavor. naturally to secure every cent
 due the state. county and city. He told
 the committee. however, that in his opln-
 ion the tax collector of Jefferson county,
 if put on salary, should be pald Soooo
 net-that is, the county should pay him
 that sum. pay his clerks hire, and the premium on bonds.
 Stiles Explains Office Judge Stiles, in reply to questions, explained in detail the manner in which the business of the probate court was
 conducted He stated that he thought
 the fee system should be continued in
 effect as far as his office Is concerned that in his office, that office could bet ter be conducted under the fee system than the salary system. He explained that the fee system was an evil when it permitted officials through unneces sary exertion to increase their own
 wages, and explained that the only way
 he could earn an extra penny was "to go out and kill somebody and adminis- ter to his estate" Judge Stiles added that in speaking of the fee system, he was not speaking for publication In respect to the system of taxation, Judge Stiles gave it as his opinion that real estate should be assessed without consideration of the owner. His plan would be the compilation of all prop erty in such concrete form that it could be referred to by name or number or
 description, and assessed by board of "equalizers" only once in every four years. Under this plan, anyone who de- sired could pay the taxes, the personal
 element being of no moment to the col lector. In the event that no one paid
 the taxes the property could be sold, he said.
 | It was his opinion that the board of l"eQualizers" should be appointed by the governor. the county and the tax col- | lector.