The Birmingham age-herald., 1923-09-10


 most law-abiding, while leading them afar in the constructive field.
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 THE LEGISLATURES TAX DUTY
 Now that the administration has properly abandoned the millage tax through pressure from the lower house, it is hoped that there will not be a frenzied resort to nuisance taxes, such as call for the affixing of revenue stamps to documents of record, finar- cial papers and the like. These nui- sance taxes are all right for emer- gencies, such as war or famine, but they are actual impediments to busi- ness in normal periods. Besides, in Alabama's case, they are merely an evasion of tax responsibility. The plan to place special taxes upon com modities is also to further the plan of the tax-dodger to escape his legiti- mate debt to the state and to fix the burden more firmly upon the small taxpayer whose assets cannot be con- cealed and who recognizes his public duty to help support the government that protects him. The only honorable and effective course is to enforce the present tax laws in such manner as to raise assessments to the legal limit, and to proceed with the policy of equaliza- ton so successfully tested during the last administration.
 The legislature would do we'll to look back to the suspicious situation it occupied in the early days of its first session last winter, with the state in an excellent financial condition, its floating debt materially reduced, it's purchases on cash basis, it's revenue in sight for the coming quadrennial expenditures, and everything working smoothly and efficiently towards that desired goal, the equalization of taxes in such manner as to meet additional revenue requirements with collections from those who had hitherto not been paying their share of the cost of gov ernment. Let the legislature read again and more carefully the message of Governor Kilby upon the financial condition of Alabama at the times of his leaving office. Let them reflec3 that MT. Kilby had already made good in handling public finances, and that he did it by relentless pursuit of the tax-dodgers.
 The only possible objection to the and the system whereby this state was put on cash basis would be that it was too efficient; that it actually did what it was de- signed to do, and was beginning to search out the property that had been escaping it's legal tax obligations. Can the legislature allow considerations of such nature to influence it to plunge this state again into the financial morass? Is there not sufficient. cour. age and understanding among the leg islators to impel them to command the continued and unremitting effort to make all property pay it's fair share? Let the legislators not. fool themselves, as some have sought to fool the people, that this state can get along with reduced revenue.
 This is growing state and it's public obligations are mounting. To reduce the revenue would be compara- ble to reducing the nourishment of rapidly growing child. It would be publicly disastrous. The theory that values in this state are diminish ing is an insult to the intelligence of the people of Alabama. The values of this state are growing by leaps and bounds. Any "deflation'' in tax val nations is due to deliberate tax dodg- ing. Let the legislature stop that process, and it's revenue for all pur- poses is assured.
 The main thing needed at this time is enforcement of the tax laws as they have for years existed. The legal limit in Alabama is very low, and the wealth of the state has been paying much less than the legal rate. This is not subject on which there can be successful evasion of executive and legislative responsibility, and the timo is growing short. The best protection the taxpayers can have is to make the tax-dodger pay his full share. Enforcement of the law will do that, and was doing it, until the medium of that enforcement was interfered with. Will the legislature persist in it's pres ent tinkering? Or will it take the wiser course?