The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1919-08-08

| tVulNdbie TAX law ludL Will De ldlI ant
just to all and that will endure.
Senator West of jefferson introduced
John r. t. Rives of Birmingham, repre-
sentative of the Railway Conductors, who
spoke on the income tax as it affects the
working man.
Mr.. Rives said the federal income tax
of 1913 exempted 5000, but when war
came on the laboring men acquiesced in
lowering the exemptions to 5000 for
single men and $1,000 for married men.
He told of the laboring men buying Lib
erty Bonds, paid income taxes and cheer
fully assumed all other-burdens because
war necessitated it. but that Alabama is
rot at war and there is no emergency
demanding such great increase in reve-
nues.
He asked that the exemptions be in
creased from $1,000 and $1,000 TO $1,000 and
$1,000 for single and married men respec-
lively.
Lewis Bowen of Birmingham, secretary
of the Alabama Federation of Labor,
asked that the exemptions be raised, de-
claring that with the dollar worth only
about so cents, which means that the
exemption to the single man is in reality
on $500 and to the married man only
$1,000.
PULLMAN PROTEST HEARD
When the committee reconvened at 2;3J
p. M, it listened to a statement by
a representative of the Pullman company
protesting against the $4,000 license tax
imposed on sleeping car companies. I'm
der the present law the license is $1,000
The pending bill increases this to $4,000.
The Pullman representative suggested
that it be fixed at 900. He stated that
the Pullman company's receipts in Ala
bama in 1918 compared with 1917 was II. |
per cent with a decrease mileage of IL
per cent Decreased revenues of the COM
pany throughout the United States IN
1918 was 3.3 per cent and net earnings
decreased about 80 per cent.
The tax assessors are not pleased with
the revenue bill as passed by the house
Judge Evins of the state board of equal
ization stated that the legislature must
adopt one of two systems of assessing, the
old assessor system where every man Is
the appraiser of his own property and
tie one whereby a board passes upon and
equalizes values.
He said the bill insofar as it relates to
the taxing machinery had been mutilated
by the house. He said some system of
equalizing values was imperative, not only
equaliZing in the counties but as between
the cOuHLleS. oOf1o IIldCUIIl61y IOE
these equalizations, he said, must be set
up. Such machinery he said, was pro-
vided in the original BILL but the house
cut. it out.
He contended that if there was a proper
equalization of property throughout the
state, there would be no further ques-
ton of taxes
He pleaded for the retention of the tax
assessor and insisted that the district tax
courts written into the original bill by
himself, but stricken out by the house
should be restored to the bill. He declared
the state tax commission, district tax
commission district tax courts and coun-
ty tax supervisors made the most effica-
cious system of equalizing values he could
think of. He said the system would be
less expensive and largely reduce the
number of appeals.
He suggested as an alterna tive for the
system in the original bill if the senate
objects to it that the county tax super
visor be retained with the right of APP
peal to county commissioners or board of
revenue. If the old system of every man,
his own tax assessor is to be continued,
then nothing else is material. He said II
was his opinion that one supervisor Civ
ing his entire time to the duties of his
office would be much better than three
men giving only part of their time.
! Answering a question put by Senator
Ellis of Selma Judge Evirs said with a
proper taxing system there would be nc
need of any other tax than ad valorem,
but where the assessor must accept the
valuation given by the taxpayer orHS7e
defeated there could be equitable valua-
lions. fes
David Grassland, tax assessor of Mont
gomery county, said the income tax woul6-
impose additional work on his office with
out additional compensation as he is on
a salary basis. In Jefferson county the
assessor is on a salary also. but the
board of revenue can increase or decrease
his salary and the number and compensa-
ton of his assistants, but not so In
Montgomery where the board of revenue
has no power in this respect.
Special school district taxes, he said,
imposed heavy additional work on the
assessors and suggested that more
time be given to get these on the
books. -
He Said tax collectors under existing
laws get more compensation than the
assessors, which he thought was not
right.
The assess<'s. he said, oppose the
creation of district tax courts and the
county tax supervisors. He said he did
MOxuuito RItex