The Birmingham age-herald., 1923-10-02
BOARDS OF REVIEW
 HOLD SUPERVISORY HAND IN. COUNTIES
State And Taxpayers Have Right Of Appeal From
 Body'S Decisions
STATE CAPITAL. BUREAU !
 THE AGE HERALD AHnraArnranrr Ala 0nf

b0uyS UeClSlOnS
 STATE CAPITAL BUREAU
 THE AGE-HERATn
 Montgomery. Ala, Oct. U
 Alabamas new revenue law en- acted by the legislature which closed its session Saturday morning be- came operative Monday. The tax ad- Justers of all counties ceased to exist with the stroke of 12 midni ght sun day and the authority for the as- sessment of taxes passed into the hands of the tax assessors with the newly created boards of tax review holding the supervisory power.
 Under the new law the tax as- eessors will make the assessments of real and personal property for taxation and will file report Of the assessments with the state tax commission Is the tax commission approves the assessments they Will become final. But if the commission does not approve the board of tax review of each county will have au- fhority to make new assessments. However, any taxpayer will have the right to appeal to the board of tax review from the decision of the tax assessor or the state tax com mission may direct the board of tax review to go over the assessments again. The tax commission has the authority to designate one person to sit with the county board He will have no vote but will be able to obtain information for submission to the tax commission and on this fH- formation the tax commission may determine whether or not the as- easements are proper.
 Those who will compose the coun- ty boards of tax review are the members of the board of revenue or court of county commissioners and the tax assessors.
 From any decision of the board of tax review the state and the tax payers have q right of appeal to the circuit court of the county and from the circuit court to the court of ap- peals and supreme court.
 AUTHoRITY IS BROADENED
 Wherever Congress has not pro- Vided regulations for utilities en- Eaged in interstate commerce, this authority will be upon the Alabama public service commission in the tll- ture in bill which met the ap- proval of Governor Brandon today. The authority over utilities engaged in interstate commerce will be the same as that over those engaged In intrastate business.
 The bill was introduced by Repre- sentative R. c. Smith of Lee. In re- cent months several minor cases have arisen wherein the Jurisdiction of the public service commission was questioned because the utilities were engaged in interstate commerce and the authority of the commission was limited to those engaged in intra- state commerce.
 Under this bill the commission will take jurisdiction over the operations Iof the Georgia Alabama Power com bany in Alabama. It is Georgia corporation. but has transmission lines in southeast Alabama. Under the original utility act the public service commission had no authority to prescribe rules and regulations, although the corporation Is selling power to Alabama consumers.
 COMMISSIONS ISSUED
 Secretary of State s. H. Elan is- sued commission today to Judge Virgil Bouldin, associate justice so1 the supreme court sof Alabama,r re- centlv appointed by Governor Bran hon to fill the vacancy caused, by hhe resignation of Judge Mcclellan. Judge Bouldin took the oath of ot- flee this morning, administered by lCIief Justice John c. Anderson.
 A commission was issued today to the first woman judge in the history of Alabama, Mrs. Virginia Maytleld, associate judge of the court Of do- mesttc relations of Jefferson county. Judge Samuel D. Murphy. ST.. re- ceived his commission as judge of the same court.
 Another commission issued today Was that received by J. H. Scruggs or Birmingham, associate members or the state highway commission, Other commissions issued were as follows:
 $. E. Roper, road superintendent, Morgan county;s E. T. eBlazengame Justice of the peace. Precinct D. Lee county A. Olmstead, notary pubic and ex-cfficio justice of the peace ot Precinct 15. Tuscaloosa county; Miss Alberta Amos, notary public, Eyer green. Conecuh county; w. Il. Mc- bowell, notary public. Halselle Choctaw county; Jack A. Reynolds, bounty commissioner, Clopton, Daie Double Springs. Winston county; Wv. R. Bradford, notary public, Al bertville, Marshall county; Miss LOIS CaddeIl, notary public. Birmingham.
 GOODWIN BILL SIGNED
 Governor Brandon attached his signature today to the bill of Repre- Tentative Tyler Goodwin of Mont Ecmery, which gives the state unllm- bted authority and money for the ac- huisition of additional property con tiguous to the capitol. which will be hlsed as sites for additional Nistate buildings. The approval was made in the presence of delegation or citizens of Montgomery wno had been interested in the purchase ol additional property in order that the state might have sufficient hoIdihgs
 The Dill created a commission com posed of Governor Brandon, Judge Holm c. Anderson, chief justice or the supreme court. and Harwell U. DaVls' attorney general, and gave It au- hhority to make the purchase or the nropertv If it be unable to make satisfactory trades, 1t has the priVl- Aere of bringing condemnation pro bsedings in the court Although the Jaw does not say what property snall be purchased. the idea of the aulnor Mas that the state would acquiFe two blocks on Dexter avenue, whfcn tace the capitol and three blocks m hhe rear of the capitol, that the blocks in front of the capitol VIII De hsed first and that those in the rear will be converted into state parh hntil such time as they are needed Tor state buildings.
 The state now has two buildings located on one of the blocks in front bf the capitol, in which are domlciled the highway department ana tue health department An effort prop. hblv will be made at once to acquire a nortion of the block across Dexter avenue for the state buildings, wnich' ks now owned by the Scottish Kite Masons and Shriners. .
 finder provisions of the bill no ex- penditure can be made until the com mission regards the condition or the state treasury as jusufying II.
 OYSTER TAX APPROVED
 Governor Brandon approved the hill of Representative Holcombe in- creasing the tax on oysters rom to K cents per barrel effective May l, Eao4 and providing for the preserva- .--------------- .----------