The Birmingham age-herald., 1919-08-01
THE BIRMINGHAM AGE-HERAID, FRIDAY AUGUST l. 1919

love. mercy. justice. First let us be just. We are mal.lng a new departure. going into fielIss hitherto unexplored. Yos have putfon an income tax and now an exesess profits tax"
 MT Hare of Monroe said this tax will nct touch the big corporations. but woCSd fall upon the smaller concerns I'd will retard development in the state.
 MT. Lynne suggested the rate be changed to and 3 per cent and Mir. Van de Graff agreeing, this was adopt ed. whereupon the entire excess prof it's provisions were adopted.
 As adopted the rate will be per cent of the excess profits up to 20 per cent and per cent in excess of 20 per cent, subject to sSoOO exemption.
 Under this act earnings in excess of per cent are declared to be excess profits.
 phree and adopted provides that no excess profits taxes should be collected after January l, 1923.
 LICENSE SCHEDULE
 Passing to the license schedule the committee began its consideration by schedules.
 Mir. Benners secured an amendment to the schedule relating to amusement parks exempting parks owned by mu- nicipalities.
 The first intimation of opposition to the state highway programme came
 when the automobile license schedule was reached. Mir. Tunstall, calling at tention to the 50 per cent increase in the license fees, said it might be that the highway programme would not be carried into effect. and on his motion these schedules were passed to the foot of the list.
 The license tax on building and loan associations was eliminated in lieu thereof a franchise tax of 60 cents on each 5000 paid in capital. The schedule of licenses on express companies, was increased. s being the minimum and $500 maximum. Dealers in fire works will be re- quired to pay double the amount fixed in the original bill, while gypsies and rowing traders will be required to pay s100 in each county in which they oper- ate. The original tax was $25. WRANGLE OVER INSURANCE Quite an animated discussion took place over the insurance schedule. MT Jones of Montgomery offered an amendment eX- empting mutual and reciprocal insurance companies from the provisions of the sec tion MT. Jones, Mir. Tompkins of Hous- ton MT Truss of Jefferson, Mir. Long shore of Shelby, and Mir. Tunstall of Hale advocated the adoption of the amend ment,, while Judge Murphree opposed 1t The Southeastern Rating bureau, it was claimed, fixes premium rates in Alabama and because it has it's office outside the state cannot be reached by our law. To require these mutual and reciprocal cons panies to pay a license would put them out of business and tighten the grip or the insurance companies on the mer- chants. These mutual and reciprocal companies were organized by merchants for the purpose of carrying their own fire risks at less cost than the old line fire insurance companies charge. The amendment was adopted. thereby relieN- ing this class of associations of the pay ment of license taxes.
 WOULD TAX CASES FILED
 MT. Shaw of Colbert offered an amend- ment providing that a fee of 5 be taxed as part of the costs in each case hled m the courts of this state to be paid into the general fund and used for the pur- pose of increasing salaries of judges. long discussion ensued in which every body said he wanted the judges to ger larger salaries, but those opposing it de- clared it would result in injustice in the trial of many cases, as the judges would have their minds on the fee. Others ex- plained that while primarily intended to increase revenues available for the pay ment of judges salary, the salaries would not be dependent upon the fees. On mo
 ton of Mir. Dansby of Choctaw the amendment was tabled.
 TONNAGE TAX REACHED
 On reconvening at 2;SO, the. committee took up the coal and iron tonnage tax sections. MT. Benners of Jefferson moved to strike out both sections.
 MT. Harrison of Jefferson, speaking on the motion. said he did not oppose this tax as an insurgent against the admins tration's constructive programme, that he realized the necessity of raising more