The Birmingham age-herald., 1919-07-15

VI 70 ines edcn, making a total of ap pro&lmately 9o,ooo words. equivalent to nne average modern novel. At the rate Of 100 words a minute it would take a person over Is hours to read 1t.
 COAL TAX SECTION
 Section 361, schedule 66, of the license schedule, which levies a tax on coal mined, reads thus:
 Every person, firns corporation, par trership, joint stock company, or asso- ciation engaged in the business of op- erating coal mine in this state shall pay to the state treasurer for the use Of the state a license or privilege tax, by the twentieth day of each month, for the privilege of operating such coal mine during the current month in which payment is made, in amount equal to five cents per ton on all coal mined dur ing the last preceding month in which such mine was operated. according to the run of the mine, whether such mine be an open or an underground mine, but the tax shall be paid to any county in the state"
 Schedule q reads the same as schedule 66 except the words iron ore" are sub stituted for the word ''coal," and three cents for five cents"
 Section 4lS reads: Every person. part rership, joint stock company or asso- citation engaged in the business of min ing iron ore or coal in this state, shall by the twentieth day of each month make report, duly sworn to before some officer authorized to administer oaths. to the state auditor of the num- her of tons of iron ore or coal mined dur ing the preceding month, according to the run of the mine, and where mined, by such person, corporation, joint stock company or association"
 Section 419: Every person engaged in operating. or assisting to operate in any capacity whatsoever any coal or ron ore mine in this state, upon the output of which report has. not been made as provided by section AS of this act, or upon which the license or privilege tax has not been paid and is past due, shall be guilty of a misdemeanor and upon conviction, therefor be fined not less than ten or more than five hundred dollars, and may also be sentenced to hard labor for the county for not more than six months"
 Section 42o: Every person or corpora tion receiving coal or ipon ore from any mine in this state for transportation or use, shall render to the state tax com mission by the twentieth day of each month a statement in writing, duly sworn to by some person having knowledge of the fact. before an officer authorized to administer oaths. of the number of tons so received the preceding month
 Section 421: Every person or corpora- tion receiving coal or iron ore from any mine in this state for transportation, or use who shall fail by the twentieth day of the succeeding month to render the statement required by section 420 of this act shall be guilty of a msdemeanor. and upon conviction therefor shall be fined not less than ten or more than five hundred dollars
 NO SOURCE OVERLOOKED
 It is divided into 425 sections, and deals with every subject ordinarily re- quired to bear it's proportion of taxes, and a few that it has not been GUS tomary in the past to include in reve- nue measures The framers of the bill. it is evident from the fruits of their work, have overlooked nothing that suggests a source of revenue to the state Neither the farms nor the city homes. the banks, the merchants, the transportation highways, utilities, min erals. forest products. animals, fac tories. nor any other thing of value has escaped, except certain specified ar ticles of not to exceed specified values. which are exempted
 Section 1 defines the terms used in the bill. Section ? relates to exemptions, Section 3 fixes the rate of taxation at 65 cents on the $100 of valuation. Sec tion apportions the revenues collect- ed. S5 cents on the $100 to the public schools. 10 cents to the Confederate sol diers and their widows and 25 cents to the state ion general purposes Section describes the subjects of taxation. which includes lands and all interests in lands. minerals, timber, docks. wharves. wharf boats, landings and warehouses, toll bridges. ferries, canals. passes, channels, turnpikes; all e>fr anf v~li ir.Ao r~tv materials, steamboats and all water craft. stocks of goods, wares and mer- chandise, household furniture, libraries jewelry. silverware and all articlesr either useful or ornamental; live stock farm implements. and in fact all sorts of personal property of whatever de- scription except as specifically exempt ed under another clause
 Money hoarded, which includes that kept in safety boxes or vault or else where except on deposit at bank; in vestment bonds, except United States state, county and municipal; railroads and all their property; earned but not divided dividends; gross amount of merchandise in the state sold by non-residents; gross amount of commissions received by brok- CTS, commission merchants and autcoin- eers: real and personal property of water companies; electric light and power and gas companies.
 Section provides that taxes of unfn- corporated banks. private banks or in stitutions doing banking business in the state are due and payable on october and become delinquent if not paid be- fore the first day of January succeeding.
 50 PER CENT ASSESSMENT
 Section provides that all property shall be assessed at 60 per cent of it's fair and reasonable cash value.
 Section provides that unincorporated