The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1916-07-28
Contends Judge Act Was
Repealed by Later Act
Which Included "Joker"
PRESIDENT WARD
MAKES STATEMENT
No Arrests to Be Made for Failure to
Pay Tax Unless Absolutely Neces-
sary-Tax Necessary to Keep
the City Running

The Age-Herald that Glover Moore ha6
questioned the right of the city to i'm
pose street tax, City Attorney NJ. NJ
Ullman issued a statement in which he
reasserted the consttutionality of the
street tax law and President of the City
Commission George B. Ward issued a
statement outlining the policy of the local
government in regards to the collection
of street taxes
Mr.. Ward opens his statement by writ
ing that it is the first announcement on
the collection of street taxes by the city
commission. From the statement 1t is
gathered that no one will be arrested for
failure to pay street taxes unless they
absolutely refuse to pay after a reason
able notice.
City Attorney Ullman announced that
his ordinance did not make it necessal
to issue notice to the citizens that they
should pay street taxes, but as a mat
ter of administration and diplomacy it
was deemed best for all concerned to is
sue a formal demand for the street tex
to the public
ULLMAN'S STATEMENT
Following is Mr.. Ullman's statement on
his Interpretation of the street tax law:
The act of the legislat ure of 1915 with
reference to exempting all persons in
counties having assessed valuation of
$1oo, 100000, from all obligation to work on
the public roads and from penalties for
failure to so work, has absolutely no APP
pllcation to the street tax ordinance.
Under the statutes existing at the time
the legislature passed the act referred to,
all inhabitants residing in incorpora ted
cities and towns in Alabama were exempt
from road duty Therefore the act 4
only field of operation was upon persons
who were then liable to road duty Tho
persons liable to road duty prior to 1913,
where persons not residing within the cor.
porate limits of municipalities. The act
In question, therefore, is confined IN its
operation to persons not heretofore .x-
empt from any obligation to work the
public roads
ACT REPEALED
Five days after the approval of the act
referred to another act of the legislature
was passed, which in effect repealed the
act exempting residents of counties hav-
ing S1O00O0,000 taxable property That act
provides that all persons are liable to
work on the public roads except the per-
sons exempted by the next section. The
next section does not exempt persons
residing in counties having 800, 900, 900 tax
able property. The later act is there
fore, in irreconcilable conflict with the
earlier act and repeats it, by implicat ton
But there is another, more cogent rea-
son why the act in question has no ap.
pl1cation to municipalities. The act pur-
ports to exempt certain persons from
obligation to work the public roads of
counties having $100, 900 600 taxable prop
erty.' The supreme court has decided that
the streets and highways of an inoor-
porated city are not public roads within
the meaning of that word as used in the
statutes of Alabama and the constitution
of Alabama with reference to road .axa-
ton. .
There is specific authority in the code
fer cities to collect S. per annum for the
su oort of the public streets There is
no\ asonable doubt about the legality OF
they treet tax ordinance. The supreme
cour\ has sustained a similar ordinance"
WARDS STATEMENT
President Wards statement on the
policy of the city commission in re-
CARDS to the collection of street taxes
follows:
1t might be we'll to state that this is
the first announcement the city has
made on the collection of street tax.
During the last 10 days the press has
carried several announcements, sup
posed. programmes, etc.. which were
una uthorized. Considerable confusion
and i'll feeling has been caused by such
notices.
1. The city does not expect to make
arrests Immediately after the first of
August. No arrests at all will be made
unless. citizen refuses to pay the tax.
1t is expected that all people will
pay promptly who are able to do so.
Where they show that they are abso-
1utely unable and need reasonable time
70 raise the money, a reasonable time
will be given them.
q Collectors are not acting as police
Officers. These men have been with
drawn from the police department tenn
porarily in the interest of economy and
are serving simply as street tax coll
iectors.
8. The city Is not serving pick and
shovel notices. which means that they
have either the right to work on the
streets or pay 81. so as formerly. Work.
ling on the streets does not satisfy the
present law. The law calls for $3.50 in
cash.
OF course the city has the right to ac-
cept service instead of cash in cases
where it Is desirable to do so. The OPP
ton, however. Is with the city and at
present it calls for cash.
UNIONS ASKED TO ASSIST
4 The city is arranging with corpor-
atoms, business houses and other large
employers of labor to turn in Hist of
those employees subject to the tax and
to assist in collecting 1t conveniently
md promptly. The labor unions are
Also asked to aid.
1t was the custom in past years for
A'.sinAss houses to assist in this way
and large number have already vol
unteered to do 1t again.
The city appreciated this assistance
very much and now expresses its
thanks.
Such arrangements go far towards
winding up the collection speedily anu
gives the collectors chance to devote
time TO perambulators and outsiders
who have no fixed place of business and
do much lodging.
For the benefit of the public it is
stated here that there Is nothing In the
law cited by Mr.. Glover Moore that
prevents the city from enforcing and
collecting this street tax.
This tax is absolutely necessary to
keep the city running and the prompt
response made bX over thousand per-
pie so far shows that the public real
t1es its necessity.
Under the law nobody is exempt ex-
cept those outside the specified age.
Mccormick to Cooperate
New York. July 27.-vance C. Nc
Cornick, chairman of the national
democratic committee, announced to-
day he would appoint an organization
committee to confer with state commit
%AAs thrnurhout thA rountrv ~ ra~a ~