The Birmingham age-herald., 1923-09-09
THREE PER CENT TAX ON ALL RAW RESOURCES ASKED
Walton Bill Put On Calendar For Action After Sale Tax
 Is Thrown Overheard
STATE CAPITAL BUREAU l
 THE AG EMERALD Montgomery, Ala. Sept. 8 ]

Shall the legislature levy sever- ance tax of per cent on the market value or price of the natural re- sources taken from the mines, forests and streams of Alabama?
 This has become the important question in Alabama as result of the abandonment of the fight for the submission of a constitutional amend ment providing for special levy of mills against all property assessed for taXations for the support of edu- cational institutions.
 The bill of Representative Will O. Walton Of Chambers providing for the severance tax was given favor able report in the house Friday by the ways, means and appropriations committee. It was placed on the calendar after the committee had reached the conclusion that the bills providing for taxes against tobacco, cigars, cigarettes, candy ct cetera. should not be returned to the house with favorable reports.
 Is Last Hope.
 The severance tax bill now is tho only method left to the administra- tion for the obtaining of aditionat revenue. The time has passed for the reporting of revenue bills. The con- stitution requires the submi of all revenue-producing measures to the governor not later than the forty fifth legislative day of a regu- lar session and no bill still in conn mittee can be passed within the time prescribed by the constitution.
 MT. Walton's bill went on the cai- endar of the house Friday. It cannot lose one legislative day during the remainder of the session. It must be passed by the house at the next session, which will be Tuesday, and must receive it's first reading in the senate on the same day. It must be given q favorable report by the sen ate committee on the following day and must be passed on the next day or it cannot become law.
 Severance taxes have received It, tie consideration during the session of the legislature until the adminis- tration reached the conclusion Thurs day that the 4 mill tax amendment could not obtain the constitutional majority in the house. Then they were taken up by the committee on ways, means and appropriations as the only method left for the obtain ing of additional revenue during the next four years.
 Many estimates have been made about the revenue which will be made available to the state by fre imposition of the severance tax. Legislators expressed the opinion be- fore they left Montgomery for the weekend that sufficient revenue would be available from this source to care for the needs of the state.
 o o o
 The BilI In Full.
 The severance tax bill which VIII be the absorbing topic in Legislative circles next week, follows:
 "A bill to be entitled an act to pro vide for the levying and collecting or A license or privilege tax upon each person, firm, corporation, joint stock company or association engaged in the business Of severing from the soil of this state any natural pro duct such as timber or turpentlnes or any minerals. such as oil, gas sulphur. salt. coal, iron ore, bauxite' limestone, marble, graphite, sand or gravel. or severing from the waters of this state any of the products thereof, such as oysters or shrimp; or engaged in the business of sever ing from the soil or waters Of this state any other natural produce or resource, and to provide penalues for violations of this act. or failure to comply with the provisions of this act. .,
 "Section 1. That the word person when used in this act shall Anciuoe nersons firms, corporations, 1ofnt stock companies or associations
 "Sec. 2. That every person en- gagged in the business of seNer1nK from the soil of this state any nat ural produc. thereof, such as timber or turpentine. or any ninerai' suen
 fContiuued O. Following PaEe)