The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1919-09-03
For the Good of
the Community

peruSaI OF the revenue Oil uOW
pending in the legislature at Montgomery
reveals some very interesting things IN
connection with revenue raising for state
purposes.
The first tax bill ever written perhaps
was simple thing, but not so with such NJ
bills enacted in recent times. Take for in
stance, the subjects of taxation IN Ala
bama as set forth in the revenue bill which II
has occasioned such bitter and determ-
med fights between the administration
and opponents of certain subjects Of tax
alton therein enumerated.
Under the title "Subjects of Taxation
are included the following: Every
piece, parcel, tract or lot of land in this
state, including therein all things pertain
ING to such land, and all structures and
other things so annexed or attached there
to as to pass to a vendee by conveyance
of such land; and every separate or spe-
cial interest in any land, such as mineral,
the right to mine minerals, timber, and the
right to turpentine, or other interests
when such interests are owned by per-
sons other than the owner OF the surface
or soil, except growing crops.
This would appear to cover the land
and everything on, in or above It, but see
what follows: Cali docks, wharves,
wharf boats, landings and warehouses,
toll bridges, ferries, canals, passes, chan-
nels, turnpikes; all street railroads, print
ing presses and materials All steam
boats, vessels and water craft OF every.
name and kind plying on the waters OF
this state All stocks Of goods, wares ana
merchandise All household furniture,
libraries jewelry, precious stones, plate
and si]verware. ornaments and articles OF
taste. pianos and other musical lnstru-
ments. paintings clocks, gold, silver and
other watches, and gold and other safety
chains. wagons and other vehicles; motor
: cars automobiles and bicycles, typeWrlt-
ers cash registers, monographs, and all
machines Of like character iron safes,
store fixtures, office furniture and Tx
t,1res: mechanical tools and farming I'M
plements canes, pistols and guns, cattle
and horses, mules, studs, jacks and Jen-
nets, hogs, sheep goats
Money boarded investment bonds,
capital invested in bonds where such capt.
tai is reconverted into money, bonds or
property which is taxable; roadbeds,
track and other property, real ana per
sonal, of railroads, pole roads, canals,
bitches and channels used for Transporting luIn-
ber LOGS or valuable commodities OF commerce;
Dividends declared or earned and not dlvloeo
bv corporations in this state; shares OF stock II
companies or associations not Incorporated IN tnls
state: gross amount of sales of goods, wares ana
merchandise owned by non-residents at auction,
wares and merchandise kept in stores for sale IN
ordinary course of business; gross amount OF COM
missions or sums charged and received by prok-
ers factors and commission merchants
Real and personal property OF water companies
including pumping stations, reservoirs, stand
pipes, towers pipe lines, gates valves tunnels,
canals and dams used in the business OF supplying
water to consumers all real and personal prop
ertv of electric light and power and gas light COM
panies, including machinery, engines, dynamos,
wires, poles, pipe lines and appliance, OF every
nature used in connection Herewith; all real ana
personal property of furnace, rolling mill !, NINE,
quarry or manufacturing establishment; all dams
across rivers and creeks all real and personal
property of cotton gin, cotton MILL cotton com
presses. cotton seed oil mills, grain elevators
flour and grist mills.
And as # the above was not sufficiently com
nrehensve list the makers of the revenue bill al.
ded: "All other property, real, personal ano
mixed. not hereinbefore specified"
| And not satisfied with the long list just emu
merated. the authors of former tax measures look
/ inc about, saw intangible property, such as cor
i noration franchises, utilities companies and ther
/ to make it all comprehensive they provided Ii
cense schedule covering every line OF business
,,or oond,,ctad mr. that ever will be conducted IL