The Birmingham age-herald., 1915-01-01
MIR. EVANS SUGGESTS TAXATION 0N FULL VALUE OF PROPERTY
Says Reduction From 100 Per Cent to 50 Per Cent by 1911 Legislature Re-
 spOnsible

The statement of Frank " Evans, former mayor of Birmingham and for mer state examiner of public accounts. in reference to the solution of the finan- cial conditions of the state and city. published in The Age Herald on Sun day. has caused much favorable com ment and many are of the opinion he has struck the keynote to the solu- ton of the situation. Yesterday MT. Evans was interrogated by a reporter as to the details of the plan outlined by him and in answer to the tues tions propounded gave out the inter view below.
 Mr. Evans is well versed in state and municipal finances, having beeen formerly connected with the city gov
 ernment for many years. He was elected alderman in 1883 and served Il full term. For the following 10 years he served the city as clerk, tax col lector and auditor. He was elected mayor of the city in 1897 and fol two years served the city in that capacity. In 1911 he was appointed one of the state examiners of public accounts ano unearthed the shortage in the convict system that caused such stir through
 cut the state. He resigned the latter position in 1911 in order to accept a position with the Coal Operators as- sociation. a position he now holds. He has at all times kept In close touch with the affairs of the city and state and in view of his past experiences his interview gives much food for thought
 Mir. Evans said:
 Mir. Evans ExDlaips
 'I feel a delicacy in putting myself forward as an adviser or this Intricate proposition. but I do feel an interest in Birmingham and in the state.
 "The present tax rate of the state is 61a mills on a 60 per cent valua- ton of property; the county raie is z mills. and the city rate Is 10 mills on the same so per cent valuation. Un. der the constitution mills of the state tax must be applied to schools Under statutory law l mill must go to the old soldiers and 21a mills to genera purposes.
 Under the constitution the levy is 10 be made upon each $100 of taxable | property and under the same constitu- l tion all property (not 50 per cent of ;t) is taxable. Therefore when the leg islature of 1911 enacted exemption | of 40 per cent of all property in the state it contravened the evident pur- pose of the constitution to tax all prop | erty. This resulted in an absolute re- duction of assessments provided for by the constitution for schools from 9 l mills to 1.s0 mills and a reduction from 31s mills for all other purposes to 2.10 m,fs.
 One ef the baneful effects of this s-cr or the legislature was to auto- .natically reduce Birmingham's assess- ment from 10 to mills deprive this city of its contemplated and author ized income and thus bring about the present unhappy condition of this rnu- nicipality.
 "If 6k mills on 100 per cent prop erty valuation is an unnecessary bur den upon the state, why not by con- stitutional amendment. reduce the ra.e for all state purposes to mills, on the 100 per cent valuation, divided as fol- | lows: For schools. 1.S4 mills; for gen eral purposes 1.54 mills; for old sol oiers, .62 mills. Then allow Birming- ham to levy 10 mills, which seems so necessary for her relief and advance ment
 Situation In 1898
 Tn the year 1898 Birmingham was confronted by financial inability caused | by increased demand for revenues to | meet the city's growth and the au- thorities submitted an amendment ,o | fhe state constitution granting the right to increase the tax levy from to 10 mills. This amendment was adopted and the city prospered under | its helpful service until 1911 when the | legislature destroyed the purpose of | the said amendment by cutting the val | nation of property from 100 to 50 thus taking away from the city so per ceut of the increased power granted by the constitutional amendment.
 No wonder Birmingham finds itself | stranded today.
 Tn the matter of assessment of val | nations l submit that this should be | no part of the duty of the owner of | property but rather to impartial au- | praisers, who know or can inform themselves of values by proper inves- tigation. The New York and the Geor- 1 gia plans touching this proposition are | correct and valuable. Let appraisers be | appointed by proper authority who will | Investigate. appraise and charge values l Then if there be objection the right !, of appeal to the courts should lie.
 This would certainly equaltze and l fully adjust disputes as to values for l