The Birmingham age-herald., 1916-06-18

To the Editor Of The Age-Herald:
 In a communication from Montgomery in your paper of this date, I notice that Chairman Thomas W. Simms of the state
 board of equalization denies that the | state board has ever suggested that as- sessments be raised in Jefferson county. MT. Simms' reputation for truth and veracity is perhaps too well established for me to deny the correctness of his statement. but 1t is surprising to me that he has not given such instructions to
 the county board of equalization or given such advice in regard to arriving at values as to lead to the enormous in creases proposed. It is public informa ton that the city commission has in sisted on increased values. and while at the beginning of the work of the county board of equalization given such ad- vice in regard to arriving at values as to lead to the enormous increases proposed. It is public information that the city commission has insisted on increased values. and while at the beginning of the work of the county board of equaliza- ton, MT. Simms and the county board denied the right of the city commission to interfere or have anything to do with the matter of fixing values. They were disposed to ignore the city commission entirely, but at a later date the state commission and the county board of equalization had conferences with the city commission and the latter proceeded with it's work at big expense to fur nish the county board information and suggestions which must have nad strong influence.
 When the county board of eQuallza- ton was formed, consisting of three in- telligent real estate men, l had strong hopes that our property would be as- sessed at something like 60 per cent Of it's true and intrinsic value, and that the | county board being so well informed Of | conditions existing here for the last two years would be governed accordingly l | had no idea that this board would pursue the same policy as had been pursued by ! back tax commissioners for several years l in sending out notices of large in creases without cause or reason, with l the expectation of bringing before them such large percentage of the taxpayers | of the county on a proposition that ii we have made mistakes, come before us and we will do what is right" In other words it means Come up, MT. Tax payer, and we will compromise with you We will get some increase by this method"
 In analysing the subject my conclu- sions are about as follows: The city of
 Birmingham and the state of Alabama are in bad fix financially. The people of the city of, Birmingham voted down constitutional amendment providing for an increase in the tax rate. The people of Alabama voted down a bond issue which was intended to give relief to the state Then what next was done? The city says: We must have more money,
 and the only way to get it is to increase | .l..- iy, fhn Of | mngham." The governor says: "The
 state must have more money, and the only way to get 1t is to increase valua- tions of property throughout the state And it is reasonable to conclude that the machinery was put in good working or der with Chairman Simms at the steer ing wheel. No better authority can be quoted than the state auditors reports and MT. John B. Weakley. author of the present revenue bill, who said in a published statement. that for years the bulk of taxes have been raised by in- clea sed valuations in the larger counties where there has been the least resist ance. To illustrate he had published | table showing that something like 45 counties draw out more money than they 1 put into the treasury.
 Now. as to who Is responsible for pres l ent conditions; 1 am prepared to say that | Governor Henderson can well say, I am l not responsible, for my administration in- herited large deficit from the ONeal administration Governor ONeal justi- l fled himself by saying, My administra- | tion is not responsible for the urgent need | of money for the reason that we inherited l a large deficit from Governor Corners administrator Governor Conner had no excuse to render, and all he had to say l was, Alabama is not progressive. We l need more schools, better schools, better l equipment for the university and at Au- | burn; Conner halls, etc." He said to his l legislature, Make the appropriations. and | 1 will get the money" He not only spent | the surplus left over by Governor Jelks. l but got more money by increased taxa | tion, and still left a large deficit
 The question now is not who is re- sponsible. but to consider a condition which threatens confiscation of much
 property in the city of Birmingham and l Jefferson county.
 | In commenting the situation in an | article from me to the Birmingham News. I mentioned the fact that some of my 1 friends take the position that if our prop l erty Is valued at it's real and intrinsic value, and that speculative values be ig- nored, selling values will be destroyed and | some people hurt. This cannot be denied. but the question is whether or not 1t is | right or wrong to get down to rock bot 1 tom facts and let the truth prevail? l 1 would say, Let truth prevail though the | heavens fall" My idea is that specuIat- | ing and gambling on Birmingham real es- l tate is the curse of the town. 1 am, there 1 fore in favor of eliminating speculative values and have our property assessed at full 60 per cent of it's true and intrinsic | value; that to be determined by its n-
 come producing power Is improved. and | if not improved what would it pay if im- proved in a reasonable way? No legisla | ture of Alabama eyer intended to make laws for the confiscation of private property. IL is hard to believe that it was contemplated in the present revenue bill | that there should be increa sed valuations
 of property without good reason for same.
 1 To say that there should not be reduc-
 ! tions. and material reductions during such
 | periods of depression as have prevailed
 | in Birming ham for the last two years,
 l we might as well say that sick. emaci- ated and worn out horse is worth as
 much today as he was when in prime
 l condition and working order.
 1 There has never been a better time than
 | right now, in this good year 1916, for the
 | owners of property in Birmingham, who
 | would like to own and continue to own,
 l and who have not bought options with a
 | view of selling out at some big profit on
 the gamble. to stand firm Let each and