The Birmingham age-herald., 1919-06-01

to efforts intended to relieve such con- ditions.
 The income tax is the fairset of all taxes It is based on the idea that the citizen should pay in accordance with his ability to pay. Varying with the income of the tax payer, 1t is the greatest in amount when he can best afford to pay and the smallest in amount when he can least afford to pay. It is automatically fair and just. The smaller the income, the smaller the tax: the smaller the ex- cess profits, the smaller the excess prof it's tax If there is no income above 5000 Gin the case of married man). no tax is levied: if there are no excess profits above the fixed exemption of 5000 and per cent on the amount of capital em- ployed, there is no excess profits tax to be paid. It sems to me that a man mak ing $5O00 a year could afford to pay into the treasury $60 out of the s5000 without having any just cause for complaint. and surely a business earning s20,0o0 per year on the capital employed of s100,000 can pay in s1S0 out of the S20,0o0 without feel ing any very great burden.
 It has been suggested that the assess ments of property should be equalized before other methods of raising taxes are adopted We do not propose to over look the inequities in taxation; we ex- pect to try to remedy them. It is all enormous task, but are hoping for some success I know it to be fact that ir. some sections of the state property is assessed at less than 25 cents on the dollar This problem of the equalization of tax burdens has vexed the officers of the state for many, many years It glS hardly to be expected that within the shcrt time at the disposal Of this au- ninistration more than fair amount or
 IYn the recess committee on finance and tax alton will propose to the legislature the creation of machinery which will be ef- fective toward the equalization of taxes, but we cannot hope for more than good beginning in that direction. The equalization of taxation is an operation that requires time Complete reforma- tion cannot be expected in a day or year, or even four years l feel Justi- fled, however, in giving the assurance that a marked improvement in the mat ter of tax assessments will be accom- plshed during this administration
 Income and excess profits taxes are d necessary part of the plan for relef or the distressing conditions l have men tioned above if relief is to be expected within a reasonable time. Opposition to these taxes, like opposition to equailza- tion of any other movement or the klho IS opposition to our elioi tS eo
 illiteracy; opposition to our efforts to afford a living wage to school teachers opposition to our efforts to prevent the spread of communicable diseases and to preserve the public health; opposition to our efforts to properly care for the un- fortunate boys and girls of the state opposition to the effort which will DC made for the care of the Predetermined people of the state; opposition to chile welfare work and opposition to general progress
 I speak plainly because l believe the case calls for plain talk. If the wheels of progress are to be stopped and Ala bama is to go backward the responsibility should be located and made known in advance.