The Birmingham age-herald., 1919-07-22
GROWING OPPOSITION
 TO TAX EXEMPTION

| phoutSOmery, July 2l.--tSpecldL) -OppoSi-
 ton in the exemption from taxes of in
 dustrial plants is said to be gaining strength in the house of representatives.
 The pending revenue bill continues the present exemptions up to the aspirations of the ten-year period allowed under eX- isting laws and provides that after the expiration of nine years from the passage of the act no further exemptions shall
 be grantec. The sections of the act re- llating to exemptions of industrial plants reads as follows:
 ] All shipbuiding plants in the erection. construction and equipment of which not 1 less than one hundred thousand dollars | shall have been bona fide expended in 1 that time. together with the buildings. l works, machinery appliances and ap" 1 purtenances thereof, and all additions | necessary or proper for it's practical op- | eration made to any such plant, its buildings, works. machinery appliances and appurtenances. shall be exempt from state, county and municipal taxation and licenses. except a franchise tax as pro- vided by the constitution, for a period of ten years from the time of the begin
 ming of such construction. And all capi- tai stock of any such shipbuilding plants, shall likewise be exempt from taxation covering said period. Provided that such exemptions shall in no case extended be- yond nine years from the date of the passage of this act After the expiration of such nine years all such exemptions not already terminated shall cease and terminate, and provided further that no exemptions shall In no case extend be- ten years from the time of the commence ment of constructions but this section shall not be construed to exempt from such taxation any lands upon which such plant is erected or which may be used in connection herewith. Provided, that no house or building inhabited by any person or used for the sale of any goods, wares or merchandise shall be exempt from taxation under this section.
 That no licenses or taxation of any charac cter, except franchise taxes as pro vided by section 229 of the constitution ot the state of Alabama shall be collected or required to be paid to the state. or any county or municipality therein, by any state or county fair, agricultural asso- sociation, stock poultry show.
 To encourage the development of the various unused water powers of this state the plants and the property. busi- ness and franchises necessary for the production, transformation and distribu- ton of electric current. of any person or firm, or of any corpoation oganlzed for the purpose of developing hyoro- electric power for the use of the public, shall, in consideration of the benefits to be derived by the public from the de- velopment and operation of such proper ties and plants, be exempt from state, county and municipal property and priv ilege taxation of all description, either under general or local laws, except franchise tax as provided for by the constitution until 10 years after the be- ginning of the construction of any such plant; provided that such exemptions shall in no case extend beyond nine years from the date of the passage or this act After the expiration of such nine years, all such exemptions not al ready terminated shall cease and termi- nate: and provided further that no ex- emption shall extend beyond 10 years from the date of the commencement Of construction. Nothing in this sectOn shall be construed as to exempt from taxation the lands upon which such plants are erected; nor shall this section be so construed as to exempt from taxa tion any of the property, business or fran chasise of any hydro-electrlc power plant already developed.
 The plant, property and business neces- sary for the manufacture of calcium cyanamid, of any person, or firm, or of any corporation organized for the purpose of manufacturing calcium cyan amid, shall be exempt from state, county and municipal property and privilege taxes of all descriptions, either under general or local laws, until 10 years after the beginning of the construction of any such plant, except a franchise tax as required by section 229 of the constitu- ton of the state of Alabama; until 10 years after the beginning of the con- struction of any such plant; provided that such exemptions shall in no case extend beyond nine years from the date of the passage of this act. After the expiration of such nine years, all such exemptions not already terminated shall cease and terminate and provided fur
 ther that no exemption shall extend be- yond 10 years from the date of the com mencement of construction. Nothing in this section shall be so construed as to exempt from taxation the lands upon which such plants are erected.
 All manufactured articles including pig ;rop ;p the hapdc of the DrOducer ar