The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1916-07-29
SEVERAL LAWYERS
J. CLAIM STREET TAX
ILLEGAL MEASURE
Robert III. Thach Says City
Already Gets Money
From Road Tax
.ULLMAN DEFENDS
FORMER POSITION
Horace c. Wilkinson and ]. @. Smith
Both Think the Recently En-
acted Ordinance Is
Illegal

The street tax ordinance is stirring III
all kinds of discussion.
Three we'll known lawyers wrote state
ments to The Age Herald yesterday ques-
tioning the legality of the tax Robert
H. Thach, former city attorney, states
there is two sides to the question, to say
the least.
Horace c. Wilkinson points out what he
considers it's illegal features, as does
J. Quincy Smith, and Mr.. Smith also
calls attention to the exemption of mill
tiamen.
City Attorney M. M. Ullman also is
sued another statement yesterday up
holding the tax:
Mr.. Thach writes:
To the Editor of The Age Herald:
read with interest the statement of
the learned city attorney, Mr.. M. M. Ull-
man, that the street tax ordinance re-
Gently passed by the city of Birmingham
was clearly legal. 1 fully appreciate
the fact that the city is in financial
straits, but it does not seem to me right
that it should resort to the imposition of
illegal taxes in order to increase it's rev.
that the legality of the liquor inspection
ordinance would be upheld, and as he
was woefully mistaken in that instance,
1t Is barely possible that he may be
wrong in the matter of the street tax.
NO REAL CONFLICT
The evident purpose of the legislature
iii passing the act of 1915, exempting all
persons in counties having an assessed
valuation of $100,000,000 from all obliga-
lions to work on the public roads, and
from penalties for failure to so work
was to relieve each and every persons
from the performance of road duties the
idea being, l presume, that when the
citizens of county paid taxes upon 500,
100000 of property, they should be free
and exempt from the performance OF
road duty | see nothing in the act of
September 16, 1876 exemptng persons in
counties having an assessed valuation of
500, 100000 from road duty, in conflict
with the act passed six days afterward
setting out those persons liable to work
on the public roads. The two acts can
readily stand together, and a fair con-
struction by the courts would hold that
the legislature intended to incldue in the
exceptions from road duty those persons
which six days prior to the last act they
had stated should be exempted 1t is not
the policy of the courts to repeal acts of
the legislature by implication, and where
two acts can reasonably stand together
they will both be allowed to stand. Sec
ton 1886 of the code of 1907 says that
the inhabitants of any municipality shall
be exempt from working on the roads or
highways outside the limits thereof. and
may be required, for the support of the
streets within such limits, to pay a street
tax not exceeding S. per year.; but if all
-, 10
empted from road duty, a municipality
has no right to impose street tax,
which, in my opinion, is nothing more
than road tax
ACT OF 1909
At the special session of the legislature
in 1909, page 304, the following act was
passed:
IAN act to require courts of county
commissioners and boards of revenue in
the counties where there is levied road
tax, general or special or where, by the
tax levy portion of the tax is levied for
or devoted to the purpose of constructing
repairing or maintaining roads or high
ways of any description of the county,
to pay over each year to each munich
pality therein one-half of the money coll
lected on such road tax on the property
located in such municipality, and to pro-
vide for the disposition of such money.
Be it enacted by the legislature of Ala
bama
Section l. That the maintenance Of
streets of municipalities in the state OF
Alabama is hereby. for the purposes of
this act, declared to be a county mat
ter.
Sec 2. That ucorts of county commits
sioners and boards of revenue, where
there is levied road tax, general or spe-
cial or where by the tax levy a portion
of the tax is levied for or devoted to the
purpose of constructing, repairing, or
maintaining roads or highways of any
description, in the county, shall pay over
each year to each municipality therein
one-half of the money collected on such
road tax on the property located in such
municipality.
Sec. 8. That SUCH sums when paid
ever to the municipalities shall be used
exclusively for maintaining the streets In
the corporate limits of such municipality,
provided that if the tax is levied for
any particular class of roads or highways,
such sums shall be used on the streets
of the municipality for roads of a SINH
lar character to such roads or highways.
Sec. 4. That all laws or parts of laws
in conflict with this act, general or spe-
cial, be and the same are hereby re-
pealed'.'
COLLECTING FROM COUNTY
Under this act, the city of Birmingham
has been collecting road or street tax
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