The Birmingham age-herald., 1920-05-03

county commissioners a tax payer has an i appeal to a jury of twelve men. This
 gives him great advantage. Failing to
 obtain an assessment which he seeks. he
 may appeal from the commissioners court to a jury of men who have resided in the same county with him and who
 probably face the same proposition. Talk ing these things into consideration, it
 may be seen that the state is facing se- i rious obstacles in attaining revenue sui ficient to meet appropriations. If the revenues already provided by law are not sufficient to meet the appropria-
 tions made by the legislature, an extra
 session will be necessary and figuring that the revenues will not be sufficient.
 friends of the administration are attempt li-g to determine how the additional rev enue may be obtained
 The first suggestion is that the basis for assessment be placed at 100 per cent instead of 50 per cent as now provided by law. This would mean an increase in state revenue of 66 and two-thirds per cent an amount sufficient to meet gall obligations of the state. It would also give the counties and municipalities an increase of the same amount, which would meet their crying need for addl- tional funds.
 But efforts in the past to change the old method of assessment have failed. The legislature has been unwilling to make the change. It was tried in 1919 when the income tax and tonnage tax were being considered-and failed. It may be the amendment providing such change failed because it was regarded as sub terfuge, an effort to get away from the methods under consideration, but it failed and may fail again.
 In such event. the state will be forced to turn to other sources of revenue, to so-called fancy taxes. The first sug- gestion under this head would be small tax on certain bottled drinks. It is esti- mated that two hundred million bottles of a certain soft drink are sold in Ala bama annually. A tax of one cent a bot tie would place in the state treasury two million dollars a year. tax of one- quarter cent would bring in five hundred thousand dollars a year. This amount, with the increase in net revenue of the convict department, would meet the states obligations. Various other sug- gestions have been made, which will be considered during the next few days in order that a definite plan for relief may be worked out.
 . If Governor Kilby does decide that an extra session of the legislature is neces- sary. there will be other matters of legis- lation to be considered besides revenue. There is a great demand for changes in the law TeSulallnS puDilC utllllleS. 1n1S matter was scheduled to come before the legislature at the regular session but was not reached because of the general rev enue measure It is certain to be in- fcluded in call for a special session of the legislature.
 It is also certain that bill will be in- eluded requiring all state officials to re- side in Montgomery. A bill was passed at the last session but was invalid because the enacting clause was un1ntentionally omitted.
 Local legislation based on population which was rendered invalid by a recent decision of the supreme court will also be considered again. Governor Kilby may include it in his call but if he does not it can be brought up anyway under Sec tfon s6 of the constitution which requires two-thirds vote. This vote can be ob- tained on practically any local bill
 The section does not prohibit the intro duction of any bill during the session It merely says any bill not included in the governors call shall receive a two-thirds vote Therefore, any legislation may be considered. This let's down the bars and it would be surprise If large numbers of bills were introduced at a special session.
 The general situation in Alabama leads one to the conclusion that if Governor Kilby does decide that Alabama must have an extra session of the legislature it will be an important one and prob ably a long one and that many measures not included in the call will be taken up by the law-makers