The Birmingham age-herald., 1924-04-08
THE BRANDON TAX DILEMMA

| financial statement covering tne perlou Tfom | October 1, 1923, to March 31, 1924. The treasurer's figures show that the total re- ceipts during that short period were $14,051,- 013.76. with an expenditure of S1391S, ,553. IS, leaving an excess of receipts amounting to $132, 2,46o.5S. The treasurer remarks that the first few days of April turned that excess into Q deficit. To be sure, treasury balance as of any given date is not reliable indication of the states real financial condition, as Gov ernor Brandon will be glad to admit now, al though when taking over his present functions he assumed the opposite view with respect to the Kilby finances, and sought to show that the Brandon administration began under a financial handicap, instead of, as everybody knew, with the best situation the state had had in many decades. It is disconcerting, however, to learn that the deficit begins so early in the year and so closely on the heels of the collection of the greater part of the years revenues.
 The total state revenue from all sources during the last fiscal year of the Kilby ad- ministration was approximately 15,700,0 900. | iAe expenditures for the same period left a balance for the year of little more than four hundred thousand dollars which is re- garded as a good working balance for the state. When Governor Brandon took over the states affairs he sent to the legislature a message purporting to show considerable deficit instead of a large surplus in the state treasury" It is interesting to note that the governor, curiously enough, computed out standing warrants but disregarded prospective revenues in arriving at his alleged deficit. This is not the custom usually followed in arriving at an index of the states financial condition at any time. In this regard Mir. Kilby, under date of February II, 1923, wrote to Governor Brandon ss follows; I have read your message of January 25 purporting to show the condition of
 the finances from October 1, 1922, to Jan
 uary i, 1923. It is sufficient to call at
 tention to the fact that the last men
 tioned statement reflects the condition of
 the treasury immediately before the De
 cember tax collections were reported to
 the treasurer. Taxes become delinquent
 January 1, and naturally large portion
 
 of the month of December; but this
 money does not reach the treasury until
 a few days after January 1. It is, there
 fore, plain to be seen that the condition
 of the treasury on January 1 bears little
 relation to the financial condition of the
 state, because of the money outstanding
 in the hands of the county tax collectors
 on that date. l am surprised that you,
 a former state auditor, did not see all
 this and withhold your approval of the
 publication ofs such a misleading state ment. 3
 It is noted that, because of the efficiency of the tax adjusting and collecting machinery set up by Governor Kilby, the total of as- sessments for the state during the four-year period increased $227, 7,17s,414. this increase was in progressive ratio during the last two years as this machinery became better per fected and organized Governor Brandon's first act, however, was to urge upon the leg islature the destruction of this equalizing machinery, thus inviting the very disaster against which he was warned by his prede- cessor and by many others who were sin cerely concerned for the states welfare. -1In reply to the Brandon slogan of no increase in taxation, Mir. Kilby remarked: There is no reason in the world why taxes should be increased, except the one reason that the tearing down of the adjustment machinery, with. the consequent reduced amount of ad valorem taxes, makes necessary the levying of some other tax or the increase of the present tax rate so as to make up the difference and give to the educational institutions adequatel support"
 At this time when the Brandon admins it's own showing, and remembering the pre- cipitancy with which the Brandon admins tration hastened to disturb system that was showing remarkable results and to oust the personnel that had sso efficiently contributed to the states. financial betterment, it is per tinent to remember the statement of MT. Kiby: 'If the present system &that is, the system Brandon displaced) of assessing prop. erty were retained and the system operated honestly and fairly, bringing all assessments up to the legal rate of sixty per cent, all needs of the state, educational and otherwise, could be fully met from an overflowing treas ury." Kilby's warning and his record of con spicuous success in financing the state went all unheeded, and only the other day the en- frightened teachers of Alabama petitioned the governor to call a special session of the leg islature to provide the public needs that his own policy has caused to be neglected Bran don's chief slogans were reduced taxation and the educational advancement of this state. Later he changed that to mo backward step" But when the world is going forward, even no backward step means that commonwealth is falling behind and losing ground. To stand still is to lose ones place in the procession. IGNORING WALTER HINES PAGE
 At the unveiling in England Sunday of memorial tablet to Americas war ambassa- dor to the court of St. James, Frank B. Keb | 1opo Rapuhlicop i1 to NoItar Iinas pooa