The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1923-01-17

l believe the present values could be
somewhat reduced on property now
being assessed without materially
diminishing the revenue OF the state.
In order that equalization in taxes
may obtain, L recommend that the
state tax commission be retained
with one additional member to look
after automobile taxation. And that
power be given the governor and
commission tp employ experts as may
be needed to check up the assessors
and see that the equalization obtains.
l recommend the adjustment of tax
adjusters and the lax assessors be
required by law to perform all the
duties incident to the assessment of
taxes under the state tax commits
sion. That no tax assessor or collec-
tor be allowed to succeed himself in
office and that the taxes be equita-
bly, and fairly assessed as provided
by law and subject to review and
revision by the tax commission-the
taxpayer having the right of appeal.
In order that no injustice may be
done by any assessor or collector,
suggest that the terms of those now
having office be extended two years.
at the end of which term they be
ineligible to succeed themselves. And,
II necessary. a clerk be employed to
assist them in their duties.
In the matter of license inspector,
7 recommend that the tax commission
appoint, with the approval of the
governor, a deputy or deputies, as
may be necessary, to be paid a SAL
ary.s whose duty 1t shall be to lock
after delinquent licenses, and be a
part of the law enforcement organi-
rot ar T.
smaller counties combined, two or
three) would have a law enforcement
officer. That all fees and penalties
arising from delinquent or escape
licenses to go into the state treasury.
In this way, considerable sum
would go into the state treasury, and
an all-time officer would be attached
to the sheriff's office to aid in the
enforcement Of law.
Agriculture
Alabama is essentially an agricul-
tural state. Most of our people make
their living by tilling the soil. The
success of all business and the prog
ress of our civilization rest upon a
contentsd, happy and prosperous
farming people. Rural life should be
made more attractive and farms more
productive. There should be better
marketing for farm products and bet
ter facilities for getting to market.
The platform of the democratic
state convention of last summer gave
deserved emphasis to the training Of
agricultural leaders, agricultural re-
search, extension work, soil improve
ment, cooperative marketing. farm
credits and inspection work of vari-
Gus kinds.
-. l., -.
have given sympathetic consideration
to research and extension work Be-
ginning in 1911, the legislature pro-
vided $4,000 per annum for farm
demonstration work. Coneurrently
an act was passed appropriating
$4,000 per annum for agricultural
experiment work. following in the
wake Of the appropriation II $4,000
per annum by the federal govern
ment years ago for similar work.
In 1915 the legislature made addi-
tional appropriations for extension
work, in cooperation with the fed
eral government, under the terms of
the Smith Lever act, until today a
sum of approximately a half million
dollars annually is available from
federal. state and local sources for
experimental and extension work IN
no more than 1t ought to have done.
AS its resources permit, it will be
glad to do more.N The passage of
the millage tax, as set forth else
where in this message, will Increase
its power to render yet greater
service.
l recommend % that provision be
made to meet the Smith-Lever fed
eral appropriations for extension
work; ca that the federal appropri-
alton TO experimental work be sup
plemented from time to time as re-
sources may be made available; go
that, so far as practicable, the work
CT county farm and home demonstra-
ton agents in the several counties
be made compulsory and permanent;
(4) that our marketing laws be care
fully studied with a view to such
changes as will facilitate the organi-
cation of cooperative commodity
marketing associations; (5) that all
inspection work and enforcement of
agricultural laws be done at the
state capitol as part of the work
of the state department of agricul-
ture, as recommended by the inconi-
ing commissioner of agriculture; (G)
that the state board of agriculture
be authorized and empowered to sit
In an advisory capacity with the COM
missioner of agriculture and indus
tries in making rules and regulations
regarding regulatory and inspection
work, with the restriction that all
fees derived from such work shall
be fixed by statute and shall be paid
INTO the state treasury 10 be dis
bursed or appropriated item by item
as heretofore. by acts of the legis-
a n lie 81.
fees are exacted from the public or
whenever public money is disbursed
or appropriated, there should be def
mite statutory authority. Such au-
thority alone Will suffice to safe
guard The public interests.
Law Enforcement
Laws are made to be obeyed. All
laws should be rigidly enforced and
the governor is responsible for such
enforcement. Every power should be
given to see that laws are enforced
As far as possible. this should be
done locally, but there should be a
force to see that there is rigid
enforcement of all laws. To this end
1t should be left with the executive
as to what force is necessary for the
state to maintain in order that proper
cooperation may be given to local
authorities.
sabbath Observance
commercialization of the holy Sab
bath should be prohibited. By law
all businesses, games and amusements
where admission is charged and the
Sabbath desecrated should be stopped.
Providence will smile upon the people
who remember the Sabbath day to
keep it holy"
Workmen's Compensation Act
Ihere has been no piece of social
legislation in recent years of more
Importance than the workmen's COM
pensation act. Its impt rtance to the
employer as means of reducing
ana almost eliminating litigation for
injuries to employees Is recognized.