The Birmingham age-herald., 1923-08-18
] NLY GOVE ERNOR'S APPROVAL NEEDED. FUR NEW TAX PLAN
Under New System Term Of Tax Assessors And Col
 leCtorS Is Extended
STATE CAPITAL BUREAU I
 THE SE-AEkALD

passed before the closing days of the session were reached,
 The house voted S0, to 13 in favor of concurrence in the senate amend ments, which were adopted shortly before the bill was passed by the upper house Thursday. The concur renee was approved without even a motion being made for the appoint ment of committees of conference for the adjustment of differences between the two houses.
 The vote caused a great surprise. There had been a feeling that the differences would be adjusted and that the revenue bill would be de- livered to Governor Brandon during the early days of next week, but the abrupt adjournment of the house Thursday while the senate amend ments were being read caused the belief that the bloc which forced radical amendments when the bill came up for consideration would attempt to force the senate to re- cede from some of it's amendments Surprise Action.
 The memberfs gathered Friday with the belief that a battle royal would come. Alfred M Tunstall of Hale, veteran legislator, made mo- tion to concur in the senate amed- ments. J. Lee Long of Butler, one of the leaders of the bloc which forced the amendments, supported MT. Tunstall with the statement that legislation is a matter of give and take, matter of compromise, and that he believed this revenue bill to be the best ever enacted.
 MT. Long told the house that 1t shuld concede something to the sen ate and that the amendments re- ported by the other house were mod crate ones. Representative Tun- stall, Werner of Tuscaloosa and Wal ton of Chambers made addresses in favor of concurrence.
 Judge Mike Sollie of Dale, who worked with J. Lee Long Tn the fight against some of the provisions of the original bill, announced that he would be forced to vote against concurrence but that he did not ap- peal to any other members to vote with him.
 Others who objected to concur renee were Representatives Ware of Randolph, Burton of Cham bers, Glenn of Lauderdale and Jeter of Jefferson.
 AS result of the concurrence of the house in the senate amendments which brought a full agreement be- tween the two houses, the following genreal plan for the assessment ana collection of taxes will be in effect in Alabama beginning October II.
 The state tax commission, composed of five members, vii vbgk q nave of five members vii have general supervision of the assessment and col lection of taxes. It will operate with an appropriation of $125,000 plus an additional appropriation which will run the total to about S165, ,OOO. Each member of the state tax commission will receive salary of S40O0.
 The original assessment of property for taxation will be made by the tax assessor who will report to county heard of tax review created by the The county board of review will be the authority in determining whether or not the tax assessor has made as- sessments on the proper basis. Ihls hoard of review will be composed Of the members of the court or county commissioners and the tax assessor, TLo state tax commission will have authority to send a field agent into d county to sit with the board or re- view. authority to set aside the assess ments of the board of tax review and tax payers not satisfied with as- easements may appeal to the circuit court and upward to the supreme
 The board of tax review will take the place of the tax adjusters who were abolished effective September 80.
 O O O
 Term. of Office Extended.
 The senate amendment concurred ir by the house extended the terms of office of all tax assessors and tax collectors of Alabama two years. Instead of being elected next year, they will be elected again Tn the elections of 1927.
 After the house had concurred in the senate amendments, J. Lee Long took the floor and in short adarsss 3s congratulated MT. Iunstsid TOT biii iii1 feat in piloting revenue blll through the legislature without it's heinz sent to committes of confer ence for adjustment. Tt IS some thing which has never been done hefore in the history or law making, said Mir Long, and the gentleman from Hale is entitled to the credit.
 MT. Tunstall replied with the state ment that he appreciated the Worus of MT. Long and appreciated the ac- tivities of those who had stood With him in the fight for the enactment of the revenue measure.
 The concurrence of the house in the senate amendments mans that the legislature next week VIII pe- pin seriously the consideration of inc other legislation which has been held back pending the disposition Of the revenue bill.
 The state budget commission will make a report during the early days n ncndations regarding appropriations
 If ia not thought these appropr.a- lions bills will be opposed as they will be based on the estimated rev enue which will come to the state as a result of the enforcement Of the revenue law.
 Seaport Bill Yet.
 TWO of the important measures vet to be disposed of provide Tor the construction of a state seaport at Mobile with revenue derived from state bond issue and provide Tor inc codifcation of state laws re- iating to agriculture. The port enabling act has been made spe- cisI order for the thirty-fifth legis- 1ative day. which probably will be next Thursday. The agricultural code probably will be reported to the house Tuesday or Thursday
 The vote on the motion to concur ;, t6e senate amendments to the revenue bill, which brought an emu to the contest, follows; ,.
 For-Mr. Speaker, Adams, Adcock' Arlington. Ashcraft (Fayette), Asn- well. Lewis Bowen. L. K BoWen' iSe'eusa Rovkin Burns, Galloway, Elliott, Embry. Tanning, Terrell, Forman' Goodwin, Graves, Grove, Guy I1I AlI- fer Henley, Henson. Hodgson, hol- combe Mornsby, Howard; a. aoM4e Tee, Letson, Long Love Luck, Mo Gowen, Melton, Mooneyham, Moorer' Moxley, Nichols, Norman i Ouoin' mar1-ey Patterson, Pickens, Poole PoweIi Ringer, Rountdree. st. John, sanders (Pike), smith (Clay), Smltn Gee1. Smith (Jeffersonl, sieWar' T,I,er fBibb), stewart (Caihounl IIier' Tunstall, Tyson, warner x.1;iian n,s Walker. Wall, Walton, WlilainS' Wyatt. Young. elem
 Against-Byars, burton, Inav Ses-