The Birmingham age-herald., 1923-10-07
HAWKINS DEFENDS AUTO LICENSE TAX AS NOW OPERATED.
Says 480 Cars On Which Taxes Not Paid Brought
 Before Assessor

The new law requiring the assess ing of all automobiles for taxes be- fore @ license will be iBsued Is de- tended by Tax Collector J. F. flaw kins in a statement on the law and its effects prepared for Tho Age Herald He points out that 4so cars on which taxes had not been paid were brought to the notice of tax officials during the first four days of the operation Of the new law.
 Mir. Hawkins admits that the law has caused much confusion and in conveniencsd few automobile owners but he points out the same thing is true O. any law for the benefit of the state and county as whole. He predicted Saturday that the confusion resulting from its operation would gradually disappear ns the general public becomes more accustomed to 1t.
 Objection has been made to the law on the ground that 1t imposed tax on the county !n the form of extra clerks and assistants needed to handle the additional work in- volved, but Collector hawkins points
 
 was borne by the state and that, even if 1t were borne by the county, the back taxes on the several hun dred automobiles shown tC have es- capped taxes would more than com pensate for It. The tota! cost to the county. according to an official in the probate office, amounts to the salaries of the three extra clerks voted at Tuesdays meeting of the board of revenue .tnd three regular clerks transferred from their usual duties 60 help handle the new business. The average salary of these clerks, this official estimated, was 6pproxi- mately $125 month,
 Some confusion has been caused by two laws recently passed, the statement explains. one requiring that all ad valorem taxes due for the preceding year mus; be paid before the probate judge is authoriz- ed to issue license on any motor vehicle and the other providing that $1 must be deposited with the pro- bate judge with 'certificate of title for motor vehicle" before license may be issued. The second law is quite distinct ..orn the first, accord ing to Mr. Hawkins. ane probably was pasBad at the request of insur- ance Companies and automobile as- sociations 10 prevent theft of cars -sand reduce insurance rates. x
 . O O
 Says Charge slight.
 Limiting his discussion to the first law. the abatement points out that it is practically the sane as other automobile jaws in the past.
 There Is no change whatever as to the date when the lien accures. nor as 10 when the ta2 Is due" he says. "The only change is that the tax, if any due. must be paid before license can oe issued. Under the law as it has been in the past and Is now, 1t was the duty of any person own ing or having in his possession any motor vehicle which was in the state of Alabama at any time between October. 1922, and the last Monday in March, 1925. to appear at the tax assessors office end have same as- sessed. The fact that so many fall ed to do this caused the legislature to enact the present clause requiring payment co be made. if due. before license Is issued.
 Tt Is not contendsd that these persons Intentionally eyaded this as- sessment, but 1t wal through ignor- ance of the law. However, the re- suit Is that person owning real estate would come in and make his assessment, end upon being question ed by the assessor, 1t would develop that he owned sn automobile, which would then and there be assessed to him. whereas the person who did not own real estate. ip most in- stances, would not come to the as- sessors office at all and would naturally escape payment of the ad valorem tax
 Not Collected In Advance.
 There IS no collection of the tax in advance. according to MT. Flaw kins. If it Is shown that a persons cd he tween October |, 1922, and the last Monday in March, 1923. (required by the old law), a certificate of ex- emption is, obtained. In cases where one car has already been assessed and a second bought, no one suffers except a person who has assessed a certain ear on a regular assess ment between October, l. 1922, and the last Mond1y in March. 1923, and, after disposing of this car, bought another one. in this caso, the owner is required to pay taxes on his new in spite of the fact that he has al ready paid axes on one car. which has since been sCld. This seeming hardship is .eally none at all. MT Hawkins rays, ns the owner was sup posed to have had the old car assess ed and taxed under the old law.
 "A great many people complain that they Ire being required to pay full years tax on cars bought after most of -he tax year has expired the statement continues. This Is true, but the tax is and was against the car and not the person. If this car was sub1se to tax when he came into possession of 1t then he accepted the car with len gairst 1t, just the same IS If 1t had beei mortgaged. There Is no difference between this and deal in which you purchase real estate nwnich tax if due; yet, in the real estate, case. you generally look into the title to sec if tax Is due In the future, every person purchasing car will look into the question IS to whether e not there is any tax lien and can protect him self right .hen by deducting such amount from the purchase price'
 Confidence of public support of the new law, when t Is fully understood. is expressed oy MT. Hawkins, who adds that it does not add cent to the incomes If county officials, most of them being regulated on a salary basis On the other hand, it adds