The Birmingham age-herald., 1923-07-20
SOL ] NS DEGREE NJ INDUSTRY TO ESCAPE TAXATION
Taxes Must Be Paid On All Raw Materials, IncIud-
 ing Coke
STATE CAPITAL BUREAU
 THE AGE-HERALD
 Mnnt nnr,, nr,- Ala I.,I.- 10

Opponents of tax exemptions jumped on the first section of the revenue bill, which referred to an ex- smption when the house, in commit lee of the whole, began consideration of the machinery sections of the gen. erai revenue bill Thursday, and be- Tore the noon recess had adopted ar amendment striking from the bill the subsection which provided for the exemption from taxation during the current year of all raw materials, including coke. when stacked ct any plant or furnace for the manufacture or pig ison. The vote was 50 to 3l.
 Representative P. <. Glenn of Lau- oerdalo offered the am endElcnt, which was &copted ty ths above vote. He a!6o offered another amendment 2t r32n@factured articles, including pig itcn cCring the first year st'e- the.r production, but d com premise was reached whereby an- ofEer Gcction was amended which VIII require the assessment of manu- fractured articles for taxatlo. CD De- tooor at tho average value oe the nrenufae2ure1 articles on hand dur 'nS tie preceding fiscal year,
 With the adoption of this com promise amendment, which was of- .ieTed ty Rep. cscatative Mike Sollie
 
 s.'uenIolant striking manufacturer articles from the list of exemptions. However, his amendment preventing the exemption of raw materials To- naireG in :he measure.
 A"otI,cr Fight Seen.
 The holSe took up the considefa- tion ot the first revenue bill after rrel;ninarv business was disposed of Thursday. Tho main fights did not dsve!o0 dUr'dg the first day, as the section creating the county boards of review in lieu Of the tax adjusters were not reached. However, it is in dicated that fire will be drawn from many quarters when these sections are reached in the reading Friday.
 In order to prevent the conges- ton of the house journal with record votes on amendments, the house re- solved itself into committee of the whole. Speaker Hugh D. Merrill va cated the chair and appointed F. E, St. John, representative of Cullman county. as chairman of the whole. MT. St. John will preside throughout the deliberation on the revenue pill.
 Little progress was made the first day, although no important fights de- veloped except on the amendments of Representative Glenn. The amend ment adopted struck from the bill d new section which was added by the recess committee on finance and tax ation. The present revenue law does not exempt raw material from taxa ton. The amendment, which was withdrawn, affected an exemption or manufactured articles including pig iron, which had been carried in the revenue law for many years.
 No General Exemption.
 No general exemption of any class of industry will be included in the eXemption sections as adopted by the of the whole. As aQODIeQ, the. following articles will be SeA-
 Bonds of the counties, state, na- tion and cities; all public property, all cemeteries, all property owned and used exclusively for religious or educational purposes, including text books held in book Repositories; all mortgages filed for record, on when privilege taxes have been paid; all money on deposit in banks ana all solvent credits, all warrants lsSueu oi by boards of education for schooi nurposes; all property of literary ana scientific institutions when employed in the regulor business of such or eanizations, the libraries of minis ters and all libraries of profes- sional character and all religious books kept for sale by ministers ana colporteurs; property or all dedl nrutes, insane and blind persons which has value Of SoOe or less' from poll tax persons perfni.nentI,y disabled and who have property Val ned at $500 or less; all family DOT traits all cotton and other agrlcul- tural products grown during the GU, rent year which remain in the hahus of producers or landlords or m hanus of nurchasers for prompt shipmen.' nrovision of hand for ma king ot crop For the current year; all wearing ap- narel farm tools, up to $l0o' prop erty to be selected from the loiloW ing up to value of $loo; CoNsi ra1ves hogs, sheep, household anu kitchen furniture; all but tranchlse taxes on fairs and agricultural shows all manufactured articles Ill., cluding pig iron, in hahds ol PIT t, ducer or manufacturers TOT 11 nlotiuns i', from date of manufacture UT
 tion. .
 rha nrooress made in the consid-
 .a+ion of the revenue bill by the committee of the whole house mas indicated that the bill may not coiiie to a final vote until the middle or next week. Under the rule or @ tne mommittee the bill will be read sec tinn bv section and debate confined tn the last section read. Following Gohate the committee will vote on inc amendment and adoplon or 'he section.
 New Bill Studied.
 No one can tell at this time what onnosition will be developed to the machinery sections, the sections which provide for the r;,ie. assessment sanaf and collection of taxes. Daily meet ings are being held by large nun m har of members of the house, led Dy Dnnrasan+atye Mike Sollie of Hale, win r,IPi the view of reaching an under standing on the sections which Vii he opposed and the sections which will be accepted without protest:
 discussion has arISen llOiii sontion making an appropriation of SIPS. 900 Cor so much more as IS oceeoary)s for the enforcement ol ihe Tsvonue law. The members wEo are making S study of the bl!I to- aother have devoted much attentioh sc.tis ssction and several have an r,,:noed , that they will propose a iiNto,, IN. o,, the amount which may