The Birmingham age-herald., 1915-08-21
Ky l.. s. BETTY

Montgomery, August 20.-(specia1D nxcmptionists won the first fight in the senate today on the passage of the revenue hill and although the final vote has not yet been taken the initial ballot. it is believed, was fair in- dication of the sentiment of the ma- iority of the senate on the question of granting certain large corporations freedom from taxation for limited pe- riod.
 The senate spent the greater part of the day in discussion of only one feat. ure of exemptions but the debate, which was indulged In by the strongest members of the body. covered the entire scope of the subject.
 The fight today was on the question of adopting an amendment of the senate committee on finance and taxation. which reported the bill. providing that ''all other property of every character In this state rot herein expressly exempted shall be subject to taxation" This amendment was added to the section which provides that the rate of taxation for state pur- poses shall be on the basis of "65-l00ths of per cent per annum on the assessed value of the taxable property within the state"
 Opposition Offered
 Opposition to the amendment was at once offered by the north Alabama sem ators. They claimed that the amendment. if adopted, would prohibit exemption from taxation of the Muscle Shoals project. in- asmuch as that great project had not been put into operation.
 They made the contention that where as tho Alabama Power company, cotton factories and other large concerns would not be touched by the amendment. since they are already enjoying freedom from taxation for a limited period. the Muscle Shoals development project. since 1t had not begun operations. would not be abl6 to share the privileges enjoyed by the other corporations.
 The proposed amendment, while reiat- ing only to new concerns. furnished ma terial for a general debate on the broad subject of exemptions Senators Lusk. Lewis Hill, Bulger and others fought for the amendment purely on the theory that it Is wrong to grant any sort of exemp- tions while Senators Pride. Hartwel Thaeh, Key and others contended for the amendment on the grounds that the state cannot prosper and grow unless 1t invites foreign capital to invest in Alabama.
 Amendment Defeated
 The vote came after four hours de- bate the senate defeating the proposed amendment by 16 to 10 However. .he vote as indicated above was pretty fair test of the sentiment of the senate on tine question of granting exemptions. and it is expected that the final result will not show much difference. though several sem ators purposely declined to vote today.
 The vote on the senate committee amendments. eliminating from the bill all sections relating to exemptions. will not be taken before next week. when the senate will conclude consideration of the bil1 Before adjourning this afternoon. the sen ate defeated that section of the bill re- latng to the taxation of solvent credits, which was passed by the house. The ef- feet of this action means the defeat of the tax on solvent credits.
 The senate also defeated the committee amendment allowing the governor by proclamation the privilege of reducing the !
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