The Birmingham age-herald., 1923-07-11
EARLY ACTION .UPON REVENUE:
 BILL |S ASKED
Measure Prepared By Com- mittee On Budget And Tax ation introduced In House
 Is Now Up To Committee STATUE TO GEN. WHEELER DESIGNATED BY SENATE AboIiShing Of Tax Collectors
 In All Counties Of PopuIa-
 ton Of 35,000 Or Less Also
 Plan Of Revenue Measure
STATE CAPITAL BUREAU 1
 THE AGR-HERALD Mont AIa

STATE CAPITAL BURFAu1 il
 THE AGR-HERALD }l
 Montgomery, Ala, July 10 U
 Within 30 minutes after the Ala bama legislature began it's adjourned session early Tuesday afternoon, Gov- ernor Brandon sent tC the two houses a message in which he an~ nounced that the state budget com- mission would not attempt to con- slider appropriations until the reve- nue bills had been handled This message came about the time Rep resentative Alfred M. Tunstall of Hale introduced the house general revenue bill prepared by the recess committee on finance, taxation and the budget commission. The revenue bill went to the house committee on ways, means and appropriations Ad- ministration leaders announced that they will urge the immediate consid- eration of it in the hope that it may be written on the statute books before the end of July.
 Governor BraHdcn's announcement that revenue must come first, the adoption by the senate of 6 resolu- tion designating the statue of Gen. Joseph Wheeler for one of the tv7o positions allotted to Alabama in the National Hall tf Fame and the ad3p- tiop by the senate of a resolution by Senator George W. Duncan of Lauderdale and Limestone calling fer an investigation by a joint commit tee of the clerical forces of the tp71p houses featured the first session, Recess Until Friday.
 The two houses were in session only a short time, recessing until Friday after the introduction of bills and resolutions and the considerations r1s . resolution was adopted when 1t be- came apparent that the commi tteeE which have made Investigations dur ing the long recess were not ablsa to submit their reports and recon -. mendations during the day and re- qutred further time. Since much of the work of the adjourned session. will be on measures handled by the recess committees the conclusion wax reached that recess until Friday would mean an expedition If legis-' lation. means and appropriations will take up the general revenue bill Wednes- day and will grant public hearings to any interests which may desire to be heard Representative TunstalI and c. W. Ashcraft, chairman of the committee, expressed the hope that the bill can be reported back, to the house during the next few days.
 Tax AdjuStors.
 The revenue bill does not depart radically frtm the revenue system established by the legislature of 1919, except in the machinery for the en- forcement of the taxing laws. Tax adjustors, about whom the revenue Dill was constructed in 1918, are not included in the new bill. Instead. he mi aF placed on the tax assessors with an, appeal to county board of review. composed of the assessor. members of the board of revenue and one per- son designated by the state tax com- mission. Any person dissatisfied with hls assessment may appeal to the board of review and if dissatisfied With the assessment of the board may carry his case to the circuit court of the county. Further appeal may be taken to the court of appeals and supreme court as at present.
 However, the state tax commission Is granted the power of supervision of tax assessments In all counties. It may order q general reassessnent of property by the county taxing off, ficials CT may proceed to make as- sessmeuts independent of the county officials.
 The bill provides an appropriation of $125, GOO a year for the work of the tax commission. from which would be paid the salaries of the persons designated by the tax com- mission as its representatives on the county boards of review.
 Would Abolish Collectors.
 Provision also is made for the ex- tension of the terms of tax assessors in all counties for two years and the election of tax assessors for four years terms in the general election in November, 1926. A similar exten- sion is granted to the tax collectors. However, the revenue bill provides for the abolition of the tax collectors In all counties having population of @3,OO0 or less and puts the dutles Of the tax collector on the sheriff or the county. This provision, If con- tuued by the law. would become af- fective at the expiration of the terms of the collectors which are extended for two years.
 Governor Brandons message re- garding state revenue is as follows:
 T cannot intelligentIy deal with the various departments of state in a message until I know the approxi- mate revenue of the state.
 For the purpose of securing the most Intelligent and economical ad- mlnistration of the financial affairs of the state, the law requires the budget commission to submit to the ICE lSIdt tuIe well NelneQ financial plan for the state.
 This report by law and of neces- sity is required 10 embrace an es- innate Of the amount of revenues tlat will be available for the ensuing quadrennium. The purpose of a bud. get is to prevent the expenditures Of the state from exceeding it's income. It Is evident that neither the letter nor the spirit of this law can be com piled with until the fate or existing revenue producing laws and the pro- posed revenue measures are definite ly settled.
 o o O
 Income Comes First.
 "'rhe budget commission has deter mlue1 not to recommend any appro- priatioUs. regardless of the worthi- ness of the cause for which it is sought, unless it is evident that there will he sufficient income to meet the expenditure. It is therefore urged in the interest of intelligent action on appropriations, that the legislature as quickly as possible definitely and
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