The Birmingham age-herald., 1919-08-13
SENATE FIGHT OVER
 THE REVENUE BILL
 IS ON IN FULL FORCE
tContinued from Page Twoo

house be restored. In the original reven- nue bill the act was amended to provide that no such exemption should extend beyond nine years from the passage o- this act Senator West of Jefferson op- posed the exemptions.
 Senator Ellis of Dallas said it had been shown that about s25, 900 had been in- vested in shipbuilding plants at Moplie' and it would be unfair, not only to the shipbuilding companies but to the state itself It may not be binding contract, but it is a moral obligation. and Alabama can't afford to advertise that she has no regard for moral obligations, he said.
 Senator Acker of Calhoun contended that aside from the moral obligation II was good business and good morals to exempt industrial plants for period or years because of the increased values of other property and the influx or population and capital.
 Senator Brown of St. Clair said It was good tax getter, encouraged capital to come to the state, and he wanted the exemptions continued.
 The same arguments were made in re- gard to water-power companies, cyaniue plants and other industrial plants, The anne ndments were adopted, Sections 423 and 423% which repealed the exemption sections of the lsUI coor
  Sections IA and IS were amended on motion of Senator McDowell to prov1de that one-third of the corporation franchlse | taxes shall be apportioned to the couh- i ty where it is located or does puslness and where it does business in seVera counties the third shall be apportoneo | among them in proportion to the ao valorem tax paid in the respective cour- l ties The franchise tax is 60 cents or nna 1r l ttr,- shall be paid to the state board of equal ization which shall apportion 1t among the state and the counties,
 i EXPRESS LICENSE REDUCED The license tax required of express companies was reduced to the sams l schedule of rates existing under the present law which is s250 in municipalities 1 population, $5 1000 to 200 population s25: 2oo0 to 5000, s35;s 3oo0 to 4Ooo popuia 1 ton, s45. 4.0oo to 5,o0o populauon, s'' I 5.0oO to 10000 population, $l0o; 1o,oeo t' 1 of 500 or less population: 800 to l,VV [ 15. 900 population, s125; 15000 to 10000 to z5 ooO population, s25O 25.000 to So,OoO, Ssoo sO,00O and over 500
 I The committee had quite an argumen over the license schedules relating U automobile dealers and dealers in acces sories. etc, some contending the pay ment of the maximum license Tn tn county where niS pilHCiPai DN'AASo' located should entitle him to solicit pusi ness orders in other counties withou the payment of additional license. Other opposed the proposition, but it was nnaii' adopted The bill as passed by the nous required such dealers to pay one-hai of inc license in each county where m might solicit business.
 TO ATTACK ENTIRE BILL At a meeting of the committee repre- i senting the commercial and civi bodies of the state, held in Montgomer. today it was determined to attack ta
 entire revenue bill, point out its lncon
 sistences. the crude and unscientIl
 manner in which it was drawn. ana Tn 1 total absence of any conception or tn amount of revnue it might produce
 As an instance of the lack of knowledg l of the things they attempted to tax will be shown that the one item of bot tiers of soft drinks from which the bud get committee estimated the license ta would be about $10o,O00 year, would | l fact, have produced about $6O0.c0O on tn
 one fourth of one per cent bottl fixed in Athe bill as originally drawn.
 When the bottlers discovered th
 enormous tax that was being levied upo their business they held conferene
 with the ways, means and appropriation committee of the house, convinced
 that the revenues from the bottle ia
 could exceed the budget committees e innate by five or six times, and the con mittee thereupon amended the bill provide for, a license based on gas GOT sumption.
 The opponents of the income and e; Icess profits tax have presented figur' showing that the revenues to be derive
 from that source under the original pr