The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1923-02-25
Ne VI REVENUE BILL
WILL Be DRAWN UP.
FOR LEGISLATURE
Budget Committees Will DeIve
Deep Into Taxation System
Under Governor Bran
don'S Direction !
STATE CAPITAL BUREAU 4
THE AGE-HERALD
Montgomery, Ala, Feb. "a

call the state budget commission
and the recess budget committees
of the house and senate into ses-
sion early in April for a general
inquiry into the financial condition
and the needs Of the state. He in
Dictated during the week that the
work be started as early in April
as possible, though no definite date
has been set.
When the commission and COM
mittees hold their first session they
will have before them information
gathered by state examiners Of
public accounts as a result Of indie
pendent Investigations. Through
out the deliberations of the COM
mission and committees the services
of the examiners will be available
and in order to have this expert as
sistance at all times Governor Bran
don obtained from the legislature
during the short session authority
to employ five additional examin-
ers when they were regarded as
necessary.
Work OF Commission.
The first work of the budget COM
mission and the budget commits
tees will be to convince themselves
of the financial condition or the state.
After this Information has been OBJ
tanned an inquiry will be made in
the various departments of the state
government with the view of deter
mining what additional financial help
is needed and where officials and
employees should be eliminated.
Governor Brandon came into office
with the belief that some depart
ments of the government were top
heaYy and that too many persons
We're on the states pay roll, but J
advised the legislature that he did
not desire to make any recommended
lions based on his belief, but that
he desired to have information that
would convince himself of the needs
of the departments.
When the commission and commit
tees have determined to their own
satisfaction the needs of the state
NSRNA N4AASIN5 tACy Will WTlIe a TeEe-
nue. bill for presentation to the Leg
islature at the adjourned session.
This revenue bill will be introduced
during the first days session as the
history of legislation does not .ecord
the enactment of any revenue meas
ure without contest. The consti-
tuition requires the enactment of each
revenue bill at least five days before
the final adjournment of the legis-
Iature. 1t must be placed on Gov
ernor Brandon's desk not later than
the end of the forty-fifth day. Six
teen legislative days have already
been used, therefore there remain
only 2s legislative days for tho con-
sideration of the revenue bill.
Fight on Kiiby Bin.
Persons in public life remember,
the memorable fight for and against
the revenue bill of 1919 which was
finally enacted practically without
change from the proposal OF Cover
nor Kilby. This bill was introduced
on the twenty first legislative day,
which was July s, 1919. On the forty
fifth legislative day, which was Sep
TENDER Is, 1919 the bill was delivered
to Governor Kilby for his approval.
The journals of the house and sem
ate record some action on this bill
at almost every session between July
and September Is. The house made
large number of amendments. When
the bill reached the senate many OF
the house amendments were eIImi-
mated. The house refused to accept
the senate proposals. Four confer
ence committees were appointed but
they were never able to harmonize
the differences between the two
houses. The house committee insist
ed upon the house amendments. The
senate committee insisted on the sem
ate amendments. Each COMMITTEES
reported to its body that an agrees
ment was not possible
On the forty-fourth legislative day
1t appeared that Alabama would not
have new revenue bill. The con-
stitution required that it be delivered
to the governor not later than the
next afternoon. Henry P. Merritt.
speaker of the house, called another
to the chair and in memorable
address urged the house to concur
in the senate amendments with the
understanding that the governor
would return the bill to the legis-
lature with suggestions which would
harmonic the differences.
The house concurred and Cover
nor Kilby the same day returned the
bill with the suggestions. On the
afternoon of the forty-fifth legisla-
I tive day the revenue bill. which has
been the states revenue law for four
years was delivered to the COVER
nor for his approval.
o 0 o
Conditions Similar.
Differences regarding the method
Of collecting revenue in 1919 were
quite similar to those of 1923. In
1915 the state tax commission was
abolished and a state board of equali-
cation for each county was created.
! This county board consisted of three
| members.
As soon as the legislature was
/ organized in 1919 there were calls
for the abolition of the county boards
| Of equalization. The charge was
that the county boards took too much
money out of the public treasury
and returned too little to the public
/ treasury.
The 1919 Legislature was forced to
find a substitute for the boards or
equalization. The state tax commits
sion was created again to replace the
state board of equaliza ton and the
county tax adjEsters were created to
take the place of the county boards
of equalization.
The people became dissatisfIad