The Birmingham age-herald., 1921-07-03
BUILDING LETHARGY
 WILL BE REPLACED
 BY NEW ACTIVITY
Labor Department Officials Have Many Agents in the Storm Centers of Build
 ing Trades Troubles
By ABANDON COLFAX Special Correspondent of The Age-
 Herald

Copyright. 1921, by The Age-Herald)
 Washington, July 2.-(Special.)- J. Building construction. key log in tn, business jam. appears to labor de. partment officials about to move.
 Strong currents, great and grow ing moving so far under the sur. tace as to be unseen to the casua observer, give cause for hope tha' paid their poll taxes. If this be true, they will be qualified to participate Tn the road bond election If they pay thelr poll taxes on or after October .
 IL Is certain that Governor Kilby Will include in his call for the extra session of the legislature a provi- sion for the resubmission of the poll tax amendment, also.
 Two Other Decisions
 Two other decisions of great mo- ment to the state were those which gave the state tax commission the right to examine the books of all taxpayers with the purpose of ob- taining some basis for the assess ments. and the one rendered Thurs day by the court of appeals which requires all corporations in Alabama,
 
 10 years, to pay a franchise tax as required by the constitution.
 Under the book inspection decision, the tax commission proposes to ex- anime the books and records of some of the largest corporations of Ala bama with the intention of deter mining what their tax assessments shall be for the tax year beginning october l. 1919, and for future years
 Franchise Tax
 The decision requiring all corpora tiQns to pay the franchise tax regard less of any laws exempting them from taxation or relieving them of this particular tax will put into the state treasury an amount of money which is estimated from $500, 900 to Sl 100000. The court of appeals, act ing on a decision given it by the su- preme court, held that the legisla- ture had no power to relieve any corporation of the payment of this tax because the constitution express ly provides that the tax shall be levied against all corporations In other words, the franchise tax must be paid even though the laws of Ala bama in the statute books may be silent on the subject. Alabama banks, which have been relieved of this tax because of the special tax levied against them for the support of the state banking department. must pay the tax in the future, and the state may collect 1t for any years which have not been barred by the statute of limitations.
 Tax AdJusters
 Another case which involved much to the state, but which was dismissed because the plaintiff did not appeal within the time allowed by law, was the one attracking the validity of those sections of the revenue law creating the tax adjusters for the various counties. The case came from Marengo county. where Mrs. Bessie c. Minge sought to prevent the tax collector from collecting the taxes leived by the tax adjusters, but the supreme court dismissed it Thurs day because the complaint did not appeal from the adverse decision of the Marengo circuit court within the time allowed by law. and because she did not do ether things necessary for the perfection of the appeal.