The Birmingham age-herald., 1919-06-21

Officials at the courthouse were not in
 ciined to discuss the new revenue bill
 as proposed for the summer session of
 the legislature. Some were of the opin-
 ion that the present taxes were heavy
 enough without any additional ones
 Others opposed it on the grounds that it
 might in some way be gathering revenue
 into the state, thereby lowering the
 amount to the federal government. Many prominent attorneys approached
 said they were not familiar enough with
 the bill to discuss it either way. The interviews follow: E. J. SMYER
 T consider the proposal to enact an in- come and excess profits tax in Alabama as nothing less than an outrage" said E. J. Smyer, the well known attorney. It is discrimination of the worst sort, because those who are sponsoring it, feel that fully three-fourths of the tax col lected will come from Jefferson county. Will venture the assertion that with the exemption which will be put in the pro- posed bill, not 25 farmers in Alabama will De called upon to pay any income tax
 The farmer has this advantage over the city man. He does not begin to count his income until after his living expenses are paid. The town man must have his income assessed before his living ex- penses are paid.
 It is said that this tax is proposed to reach the high-salaried man who does not own real estate and woh does not now pay his share of taxes. What is to prevent such men from investing their money in Liberty bonds and state bonds and other tax-exempt securities? h. stead of making it hardship for high saiaried man to live in Alabama, he should be encouraged to spend his money among us and to invest it in things which will be of direct benefit to the state. And yet here it is proposed to force this man to invest in tax-exempt securities and perhaps even store these securities in vault in some other state than Alabama
 If l might offer suggestion regard ing Alabama's tax problem, it would be this: I would proceed upon exactly the opposite course from that which our leg islatures have seemed so eager to pursue l would reduce the taxes to the lowest figure. l would make Alabama the state ot refuge for the tax burdened people of other states.
 Let me illustrate what I mean few years ago l had occasion to look after the incorporation of large Alabama concern. l went to Delaware to do it because Delaware mad even gone New Jersey one better in enacting laws which encouraged outside capital to take ref uge in that state. The secretary of state of Delaware told me at that time that his state did not collect single cent of the running expenses of the state in the form of taxes from their own people All of it was paid by outside concerns. such as I represented. It was a good thing for Delaware and it was a good thing for the Alabama corporation.
 It would be the best thing Alabama could do to make her laws so liberal to- ward outside capital and toward people who wanted to invest here that this state would become haven for them It would help them and it would help us. Instead of that we seem to persist in piling up new burdens upon our own people and encouraging them to seek refuge in other states.
 An income and excess profits tax as proposed will be one of the worst fea- lures or our already unwise tax policy"
 JUDGE R. B. WATTS
 Judge K. B. Watts: T think we have enough taxation of the kind without a state income tax. It is direct taxation and would be ever present and I believe l indirect taxation is better It would | place the private affairs of business men 1 in the hands of politicians and since l we have some office holders who are not !! of the best kind, this would not be fair | or wise. Collecting the tax would be ex- pensive. The federal government already | is imposing an income tax. There are | many and plenty of other ways by which l the state can get revenue and get it in an | indirect way, which seems always more l acceptable to the people.
 "Such tax would be an injustice to ' Birmingham She would pay more than her pro rata part of the statels taxes. | A state income tax law would hit Bir- | mingham hard. It is possible that the | power of the men from the rural dis tricts will be great enough to carry the | bill and these men may do it through | prejudices that have been given them against the cities. But I hope that we shall have no such tax"
 COMMISSIONER BURRUSS
 Commissioner Henry Page Burruss: While the federal government now col