The Birmingham age-herald., 1919-08-24

the senate. Senator Leith took a lead ing part in the senate opposition to the bill and Representative Benners was one of the leaders of the anti-administra- tion- forces in the house.
 There has been some criticism among the administration people over the per sonnel of the senate membership of the committee. The administration expected either Senator Acker, flooNleader in the senate, or Senator Carmichael of Colbert county to be on the committee, and the fact that Leutenapt Governor Miller ap- pointed neither Is said to have been a very great disappointment to the admin istration. This disappointment was voiced by a number of administration Hobbies last night and today but this is one time they are powerless to arrange things to suit themselves.
 The fact that two-thirds of the mem bers of the committee are known as administration men, it is contended by sntis, ought to satisfy the administra- tion, especially in view of the fact that it is out of proportion to the relative strength of the two factions.
 MUNICIPALITIES PROTECTED
 The interests of the municipalities and the counties were looked after by the members of the senate in the matter of the distribution of the income tax. Under the original draft of the revenue bill the municipalities and the counties each would have received 25 per cent of the income tax and the state 50 per cent As amended in the senate the cities get D per cent. the counties a per cent and the state 40 per cent Not satisfied with this, however, another amendment was written into the bill which provides that the income tax shall be deemed as arising at the place of and where's the property on which ad valorem taxes are paid. Under the lat ter amendment, if it is retained in the final draft of the bill, Birmingham will lose large part of the revenues from this source that it would have received under the original draft. In the case of the large iron and coal corporations, whose main offices are located ia Bir- mingham, where only aF small propor- ton of their tangible property is locat- ed, Birmingham would receive only a small part of the income tax. Take the Tennessee Coal, Iron and Railroad com pany, for instance. Birmingham would participate in the income tax paid by the company only to the extent of the ad valorem taxes paid in the city. Jeff ferson county would receive 25 per cent of all the income tax paid in the county.
 The conference committee, which or ganized this morning, will be in session until Wednesday unless an agreement is sooner reached, which is not believed to be possible at present.
 WILL NOT SURRENDER
 The opponents of the income and ton mage taxes and of the taxing machinery and the exemption laws, have not given up the fight They say they will not surrender until the last trench is taken and their forces are overrun and beaten beyond hope of recovery.
 Representatives of all these interests are remaining over in Montgomery dur ing the four days recess and they will not be inactive
 As soon as it was seen that the admin istration would win in the senate the governor, it is asserted, once more turned his attention to the house with the view to welding together, the forces there The administration, it is under stood. is determined to have the tax ing machinery retained in the, bill and despite the present large majority in the house against this portion of the reve- nue measure, there win be no compro- mise, it is said, by which it would be weakened.
 The machinery as provided for in the revenue bill is not just what the admin istration wants, according to the best information obtainable here. It provides for appeals from the district tax courts to the circuit courts, and therefore a jury trial wherever there is contest over property values. It was the very thing that was intended to be avoided when the tax courts were set up. It was realized that jury verdicts would, in the main, be in favor of property owners and that under any system guaranteeing jury trials there could be little hope of eoualizing property values upward to anything like the 60 per cent prescribed cto int