GENERAL LAWS (AND JOINT RESOLUTIONS) OF THE LEGISLATURE OF ALABAMA PASSED AT THE SESSION OF 1927 HELD AT THE CAPITOL, IN THE CITY OF MONTGOMERY, WATT T. BROWN, President Pro Tem. of the Senate. 1. LEE LONC, Speaker of the House. I, JOHN BRANDON, Secretary of State in and for the State of Alabama, do hereby certify that this volume is published by the authority of the State of Alabama, and in accordance with law. Montgomery, Alabama. The Brown Printing Company, 1927. JOHN BRANDON, Entered according to Act of Congress, in the year 1927 by BIBB GRAVES, GOVERNOR OF ALABAMA, for use of said State, In the office of the Librarian of Congress at Washington, D. C. 359921 MESSAGE OF THE GOVERNOR To the Members of the Legislature of Alabama: Gentlemen: It gives me great pleasure to welcome you back to the Capitol and to congratulate you upon the spirit and harmony that has pervaded your organization during the Extra Session so recently held. This spirit of co-operation means much for the State and I am sure that wisdom and sound business judgment will govern your actions during your regular session. I am sure that if the same harmony prevails, the same thoughtful consideration is given that characterized your Extra Session this State will be the beneficiary. I have full confidence in your fidelity, patriotism and wisdom. You as law makers are charged with grave and solemn obligations. You make the laws-The Governor executes your will as enacted into law. The people then are dependent upon, in a large measure, the laws you enact and the fidelity and afithfulness with which they are executed. Therefore, Legislative and Executive authority should approach these duties with a feeling of fairness to all, having in mind the good of our Commonwealth and the betterment of our race. During the term of my administration much has been accomplished-Much more is to be done. Every platform promise made by the Democratic party has been fulfilled, and it may not be amiss to recapitulate. TAXATION 1. We entered upon the duties of the office pledged to the people of this State that farm property and homes should not be raised in taxation, except where improvement and increased value demanded-This promise has been fulfilled and farm lands have not been increased. The Legislature of 1923 passed laws giving us a Tax Commission that has not ruthlessly levied higher taxes upon that class who are unable to bear it. Taxes were assessed and equalized without court procedure and property has been held at its fair value and no complaints are being heard among our people. New capital is being attracted to our State, tax values are growing daily and our repealing of certain exemption laws, together with new industries producing pay rolls are rapidly advancing our tax assessments to enormous figures. This is shown by the figures taken from the report made by the State. Tax Commission, which show that our total assessments for 1922, was: $943,516,122.00, while for 1926 it was $1,108,005,144.00, or an increase in the last four years of $162,278,892.00 |