The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1923-01-17
Governors First Message TO
Legislature Urges Its Impo-
Sition on Every Person in
Alabama For Support of Ele-
mentary Schools of State
SEVERAL CONSTRUCTIVE
MEASURES ARE ENDORSED
Places Highest Importance
on Port Legislation Rec
ommends Industrial Com
miSSi0n--F Abolition of
Tax Exemptions, Adjusters
STATE CAPITAL BUREAU
THE AGE-lIERALD
Mont pnnAerA Ain .Inn LIZ

Montgomery, Ala. Jan. l6
Imposition of head tax of 50 on
every person in Alabama between
81 and SO, male or female, white or
black, for the support of the ele-
mentary schools of Alabama and the
submission of constitutional
amendment providing for mileage
tax for the support of the institu
tons of higher learning were pro-
posed by Governor Brandon in his
first message to the legislature,
which he delivered today.
Governor Brandon said first money
of the people should be expended for
education and that first considera-
ton in education should be given to
the elementary schools. He declared
that he believes all citizens would
be willing to pay the per capita or
head tax In oraer that the state's ed
ucational system might be developed.
Regarding the milage tax Tor
higher Institutions, Governor Bran
don said it is necessary that some
permanent arrangement be made
whereby funds can be Obtained in
sufficient quantity Tor the support of
.ne ihstiCutlois Without oiiiceIs De-
ing FORCED 10 come TO the legislature
at each session and to plead for ad-
ditional appropriations.
Would Abolish Tax Exemptions
Governor Brandon called upon the
r. 81 a RI 70 a n
tions from property in Alabama ex-
eept those on cemeteries, schools and
public buildings, churches and eiee-
mosynaly institutions ana certain
necessary household goods, poultry
and possibly COW and cali.
lie further called Tor the Imposi-
ton of tax on solvent credits, IN
GLIDING stocks and bonds. lie re-
quested the imposition of an annual
tax on mortgages which are in effect
longer than one year, He called for
compulsory per capita tax for the
maintenance of the public roads.
Governor Brandon said it is neces-
sary that excessive tax burdens be
removed from the people and sug-
gested the additional items of taxa
ton to care for the decrease in tax
burdens on the people.
Wants Tax Experts
He recommended the abolition of
the county tax adjusters, that the
tax assessors be required to perform
duties of the tax assessors and that
the tax assessor and collector be pro-
hibited by law from succeeding
themselves. He said he believed the
tax commission should be retained
with the addition of one member
who would be charged with the duty
OF looking after automobile taxation.
given the governor and tax commits
sion TO employ experts for the pur-
pose of checking up the assessors
and seeing that equalization of taxes
is obtained.
In order not TO do injustice to tie
tax collectors and assessors. Cover
nor Brandon recommended that the
terms OF those now in office be e-,-
tended two years and that after that
time they be prohibited from sue
ceeding themselves.
He proposed that license inspectors
as now created be abolished ald in
their place deputies OF the commits
sion be named and paid salaries and
that the Tees and penalties low CO.
ing to the license Inspectors be COW
cred into the state treasury.
Port Legislation Important
Declaring that port legislation
viii be among the most important
subjects to be handled during the
present session. Governor Brandon
close study of the needs of the