The Birmingham age-herald., 1916-06-21
HIGH TENSION IS NOT
 RELIEVED AT SESSION OF
 BOARD OF EQUALIZATION
Time Limit Too Short to Hear All Complaints Is ContentiOn-Real Estate Exchange Soliciting Property Holders to Resist Tax Raises System of Taxation to Blame For Conditions Is State ment of Dr. Lovelady
By CLARENCE G. THOMPSON

try to have day set apart for the pres entation of their claims to the board one day next week. Upon the outcome of thIs hearing depends the action of the real estate men in the future. In the event the meeting is not satisfactory with the exchange a protest will be filed and the cases carried to the circuit court for adjustment.
 As an outcome of the indignation meet ing Monday afternoon in the office or the board of revenue, cards have been printed and circulated to the property owne rs in the lobby and halls of the courthouse stating that if they are sat- isfied with their tax raises to see the Birmingham Real Estate exchange or some agent of real estate. On the back of the card is printed this inscription: "A raise of 5000 means s23.50 per. annum increased taxes in the city, and S13.50 out iE the country. These increases stand for four years. The Birmingham Real Estate exchange offers you representa- tion before the board of equalization and on appeal to courts for jury trial at $1 for each 5000 of your raises"
 Among men who have made a study of the taxation laws of the state, the blame for the dissatisfaction is placed mora upon the system of taxation than upon the three men who constitute the board of tax equalization. It is held that the men who compose this board are among the best informed men on real estate in the state and that they not to blame for the staggering figures of the countrys increase. The system under which they have had to work is generally held responsible for the increase.
 SYSTEM ALL WRONG
 ''The taxation system is all wrong,' said Dr. R. F. Lovelady, president of the board of revenue. ''The idea of only allowing the board of equalization six months to value and assess the prop CT ty in the county is absolutely absurd. There Is not. three men, or dozen men for that matter. who can form a correct estimate of the values of the property in Birmingham alone in six months. The question of taxes is delicate one. It is a question that concerns every one. whether property owners or not, and if there is a single issue where fairness to the full extent of the definition of the word should be shown. it is in the matter of taxing a persons property.
 "A system should be worked out whefe- by correct value of property could be arrived at. Whoever assesses the prop erty should investigate it thoroughly and be sure of his grounds. This cannot be done in any six months or several times that period
 The system and the tax law now being enforce is unfair in every way-unfair to the board who tries to follow the in- strucuons or the law, and to the people whose revenue support the county state and nation. It should be torn up and remade into law wherein there is some fairness.
 q believe that when a person goes to place tax value on piece of prop erty. he should be thinking of the actual value of the property and never consider the needs of the state. Whether the state needs revenue or not is not a quea- tion to be considered in placing value and it should not be considered"