The Birmingham age-herald., 1921-12-23
LEAGUE LOSESAS
 TAX ASSESSMENT
 FULLY SUSTAINED
Two Year Assessment Seo- tIonS of General Revenue Law Upheld By Su-
 preme Court
By FRED H. GoRMLEY Montgomery Bureau The Age Herald, ael-a Flrat National Bank Building

| OcG6AlOtI GEs"AoPN- cial.) .)-The Alabama Taxpayers league was defeated in It's supreme effort to invalidate the two-year as aessment sections of the general rev Thursday not only reversed the deci- sion of Judge Walter B. Jones of the Montgomery circuit court, which hell l the sections to be unconstitutional. i but rendered a decision sustaining the validity in toto of the sections.
 The decision was concurred in by six members of the court, while the other. Justice Sayre, dissented from the majority and prepared an opin- ion in which he insisted that the two year assessment was a violation of the9 state constitution The opinion of the majority was prepared by Jus tice Mcclellan and was concurred in | by Chief Justice Anderson and Jus tices SomerVille, Gardner, Thomas and Miller.
 In reaching the conclusion that the legislature did not go beyond the power conferred by the constitution whom 1t provided for a two-year as sessment, the supreme court ruled that any taxpayer who objects to tho assessment nus medHh Ol dppedi each year, either for the first year or the second year of the assessment.
 The court went into a general re view of the assessment sections of the revenue law in showing that the legislature never intended to restrict or prohibit the right of appeal on the part of any taxpayer who felt aggrleved at any decision of the tax adjuster regarding the value Of his property.
 The court did not pass upon the right of the petitioners to bring their appeal In the form of an application for writ of mandamus, but confined the discussion of the ease 10 the main point as to whether or not the legis- lature was within its power to pro vide for a two-year assessment and whether or not a taxpayer had right of appeal from the assessment of the second year or the two-year period,
 Ends Important Issue
 This decision disposes of one of the most important Issues ever raised in Alabama courts. The Alabama Tax payers league insisted that the con stitution required annual assessments of property and when the tax com mission last year declined to order general revaluation on the ground that the law provided that the assess ments should stand for two years the league brought 8 petition for writ of mandamus requiring the tax commis- sion to order general revolution of property The suit was brought fin the name of w. c. Braswell of Coffee county, but attorneys were employed by the taxpayers league to prosecute the case.
 Judge Jones held that the constitu- tion was violated by the assessment sections and awarded the writ of mandamus which required the state tax commission to provide for a gen eral revaluation of property. The state appealed to the supreme court and the case was submitted on briefs last month.
 Had the state lost 1t would have created endless confusion in the state government as the time for assessing property had expired and the time for collecting taxes had begun. There was no machinery in law for the re- assessment of property at this late date and many feared the defeat of the assessment sections would force a third extra session of the present legislature.
 or ldNeS III Il ltW tObH- ties has also been held up by an ap- peal of the Alabama Taxpayers league to It's members not to pay their taxes until the supreme court had passed upon the question. With the averse decision today the state will be able to collect without great delay all taxes which fell due October l.
 Governor Kilby did not comment on the decision Thursday because he had not found the time to read the ma jority and minority opinions which consumed 12 typewriter pages. How ever. he said he was greatly pleased that there was not to be any inter ference with the orderly admlnistrd- tion of the affairs of the state.
 Members of the state tax commis- sion said they were not surp tissd at the decision as they had been con vinced from the beginning that there vas nothing in the revenue law which conflicted with the provisions of the constitution regarding the assessment of property for taxation.