The Birmingham age-herald., 1919-04-29
For the Good of
 The Community

P EVENUE and taxation is one of the big mat ters that will come before the legislature this summer
 It is one of the most vital subjects of legislation affecting as it does nearly every individual in the state.
 Governments cannot function without rev. enues but all nations and states where the peo- pie have voice in the government have found the taxation problem most difficult one
 In Alabama it has been and is no less difficult problem The state is in debt and so most of the counties and municipalities.
 Revenues are said to be entirely inadequate to meet the legitimate expenses, despite the high rate of taxation.
 It is stated that an income tax bill will be added to the statutes at the summer session of the legs- lature, and that it will bring into the treasury something like S1 ,OOO,O 900 year.
 But will that be enough to materially relieve the situation?
 In Birmingham the tax rate is $1 on the $100 of valuation; very low rate for city of the first magnitude under the existing system.
 The taxation system as it is in Alabama today not only is susceptible of abuse but it fact that some property practically escapes taxation. Prop erty is supposed to be assessed at 60 per cent of it's market value.
 Located on prominent street corner is one of the desirable lots in the city of Birmingham The owner is reported to have refused a recent offer of over $15000O for this lot, yet it is on the tax duplicate at less than $20,O0O, or about 13 per cent of it's real value
 Other instances of totally inadequate assess ments might be pointed out, but this one suffices to illustrate the abuses of the present system.
 Jefferson county's total assessment is approx mately $166, ,O00,000. The fair market value of the real estate and improvements lying between the Alabama Great Southern railroad and Seventh avenue and Eighteenth and Twenty streets is probably equal to the total assessment of the tire county.
 Taxable property at present assessed values and tax rate yielding insufficient revenues to meet legitimate current expenses of the city of Birming ham compels resort to system of license taxes. The schedule of licenses is higher in Birmingham than in any other city in the United States. This is admitted by the city commissioners. Business and occupational license taxes except as police regulatory measures, unjust if levied in any sum, and should never be countenanced ex- cept in extreme emergencies.
 Some states have worked out reasonably good solution of the problem For instance, one state, few years ago. adopted flat mill tax for all purposes-state, county, municipal, district, school, road and bridge and all purposes.
 The same law provided for state board and local board for each county to have supervision of listing and assessing all property. Experts on real estate and buildings values were employed to appraise every piece of property in the state. Result All taxable property in the state paid it's just share of the taxes. The of the state and of each political subdivision thereof were largely increased In some instances property owners actually paid less taxes, while those who had been consistently cheating the state were com pelled to bear their just share of governmental nxnnnseS