The Birmingham age-herald., 1920-11-07
SECURITIES PRICES


rect to the probate judge. who dld not deny same.
 "In numerous counties I have found the probate judge placing constructionsN N on laws utterly at variance with inc constructions placed by the attorney. general and the state tax commission
 and advising people not to pay. when the state license inspectors were around the probate judges then wl'h. drew from the standpoint and noIileo 1 the people they would have sucn IT, censes to pav. This viewpoint; how ever, had had the effect of causins the delinquent to pay a fifteen Ter cent penalty and the s1.50 citation Tee when the fault was not his, put the fault of the probate judge. It IS rue | that the law makes it incumbent upon | the taxpayer to know the law, ana IL
 is also true that the law does not ailo" | the judge of probate to construe license | laws but requires that he snail issue ;! licenses as called for. However, III
 practice. the people rely on the probate | judges to give them proper const 7uc- tions and when the probate judges VIII not abide by the instructions or the ! state administration forces, It causes an unnecessary financial burden on the taxpayer. | ADVISE RESISTANCE l "In all of the fourteen counties lhave visited I have found that the plo- bate judge will not accept the con struction as passed by the attorney general and the state tax commisSioi | on Schedule 30 and TO- but lns'SaH when we bring proceedings asaihs' ! such taxpayers they advise the tax nayers to resist paymnet. I have per sonally seen one probate judge refuse Ia license to a delinquent coming 'noer 1 these schedules. when such delinqqsht wanted to pay the license, stating mat l he was not legally liable.
 | "In several counties I have found, Tn | investigation of county license inspec- l tors. that some probate judges are willing to issue citations and warrants
 for people who are not their pollti;al friends but refuse to issue laIonS and warrants to the county license m spectors for any that may be shelr l friends, assuming the authority of ee- ciding in advance whether such dehh- auent is guilty or not, although sec ] tion 366 of the revenue act of -9ls lplaces the responsibility for the eoi- Ilection of licenses upon the county it- cense inspector, under the superVlalon iof the state tax commission, ana ur the l says that when the county license, ii- spector has reported that parry IS Idelinouent the probate judge shall have Inc authority in determining hapiiisies Iby using the following worus;
 1 "The license inspector shall report the same in writing to the probate 1 iiudee. who shall forthwith cite Such ldelinouent to appear beforeS him and l take out such license, but such pro- 1 bate judge shall not have authority 'o determine the liability of such delin- ouent for such license, but shall in each ease issue a licnese to the applicant therefor upon the payment by him or ithe amount or amounts prescriped III | this act"
 | "As the county license inspector IS on a. fee basis, he must have the o-opera- tion of his probate judge, under these loonditions, in order to make living Iwaee out of his office, and theref ,re,' he is forced to recognize unauthoriz2d 2d ldecisions of probate judges or else rely ,upon the courts to collect his licenses.
 lAs such probate judge, in the majority
 jof counties. is also the judge of the jcountv court he cannot make col,sc- ltions successfully by criminal proced- lure but must make them, if at ali,t'py ,ciyil suit. In case he adopts the latter 3procedure the attorneys fees are great Ter than he gets out of the licenses, lwith the result that he in fact works
 ion the basis of collecting what he can land allowing the judge to dismiss 2 ose
 !that he wishes
 AS Q result of this policy the slate
 ilicense crews checking behnid the
 lcounty license inspector in fourteen
 icounties in four and q half monchs
 Hound 3,096 delinquents due for various
 privilege and automobile licenses.
 q believe. that if the matter was
 handled by the tax adjusters of the
 istate, who are the direct representa-.
 lives of the state, the Sate's interests
 iwould be better protected, and by sl-
 flowing the same fees as now receI ved
 lby the probate judge for issuing such
 license and such citation, in the major
 lity of counties in Alabama this. fee
 lwould >pay the annual salary of such
 tax adjuster. thereby effecting great
 lsayinE tO the state