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 COVERING THE ACTIVITIES OF 
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 BROWN PRINTING CO. MONTGOME 
 
STATE RETURNS MORE THAN 
 
 IT GETS FROM PROPERTY TAXES 
 
 V ' 1 . Ifl HKen 
 
 - 1 * 
 
 During Four Year Period Just Closed Treasury Received $23,273,150 From Sources 
 
 Directly Touching Average Taxpayer 
 
 DISBURSEMENTS DURING THIS PERIOD EXCEED AMOUNT RECEIVED 
 
 H - ' FOREWORD 
 
 Believing that the people of Alabama are interested in 
 their own government, their own money being paid to 
 maintain this government, the Montgomery Advertiser 
 has begun this series of articles dealing with the affairs 
 of the state of Alabama. Every man, woman and child 
 Alabama has a pecuniary and personal interest in 
 ». every dollar paid into the treasury of Alabama and every 
 pdollar paid out of the treasury of Alabama. 
 
 It will be the purpose of this series of articles to trace 
 -fthe source of every dollar paid into the state treasury 
 .and every dollar paid out of the state treasury. The 
 articles will be nonargumentative, non-personal and if 
 -possible, educative. If mistakes are made, the Advertiser 
 iinvites correction, 
 
 r 
 
 BY ATTICUS MULLIN 
 
 Government is an association of individuals whose pur¬ 
 pose is to protect themselves, to advance themselves, and 
 to insure advance for posterity. This is not the definition 
 of the dictionary, but the definition of the writer of these 
 articles. Beginning with this definition Alabama is a 
 government. Every individual in Alabama pays his dues 
 to the association. He may pay little, he may pay much. 
 He may pay nothing directly, but he pays indirectly. 
 It may be explained that where the word “he” is used, 
 it means “she” also. 
 
 The means, or hands, of government 'are many. They 
 are centered in the Capitol. At the head of the govern¬ 
 ment of Alabama stands the Governor of Alabama. He 
 is the incarnation of the more than 2,000,000 individuals 
 making up the government. He is their chosen repre¬ 
 sentative to preside over the destinies of the state (the 
 state being an incorporation of the people). After the 
 governor there come the many departments whose heads 
 are there to uphold the state, to assist the governor in 
 seeing that the state (the people) is taken care of, to see 
 that the state is honest; to see that the state renders an 
 account to its stockholders, the people; to see that the state 
 gives dollar for dollar to the stockholders, and something 
 more in dividends. 
 
 The present governor of Alabama is Thomas E. Kilby. 
 He was chosen by the stockholders of the state to adminis¬ 
 ter their affairs for a four year period. That four year 
 period is practically finished. It is the purpose of these 
 articles to acouaint the people with the stewardship in¬ 
 trusted to their reigning head. 
 
 A visual outline of the receipts and disbursements of the 
 present state administration can he found at the top of the 
 page wherein this article is continued. This photograph 
 tells more than the writer can. but it does not explain. The 
 explanation of this photograph, as well as of accompanying 
 photographs of other articles will take place. 
 
 During the years 1919 to 1922 inclusive, there was re¬ 
 ceived into the state treasury of Alabama from the peo¬ 
 ple of Alabama a total of $23,273,150 from three sources. 
 These three sources are not all of the sources of revenue 
 of the state, not near all. but they represent the taxes 
 paid by property owners, both real and personal, and 
 in license taxes from the merchants. This sum represents 
 the taxes paid in by you and me. 
 the taxes paid in by the farmers, th^ 
 and JhP merc hants and others' 
 
 Zbctly into the state- treasury, 
 of the taxes paid by the corporatf 
 ties, the fire insurance companies, th^ 
 factoring companies which employ sf 
 because these sums are not paid by you- >r 
 
 The sum represents 
 owners 
 
 along in this series of articles there will be given a 
 summary of taxes paid by all. This article merely deals 
 with the property and license taxes paid by the average 
 man, the man who makes up the bulk of the people of 
 the state of Alabama, in a ratio of about 99 to 1. 
 
 Of the amounts received into the state treasury during 
 the four years mentioned, the division is as follows: 
 
 General fund (.25), $8,098,041. 
 
 Old soldier tax (.10), $3,234,852. 
 
 Schools (.30), $9,699,656. 
 
 License tax, $2,240,601. 
 
 These are the property and license taxes that the farm¬ 
 ers, merchants and corporations of Alabama pay in four 
 years to run their state government, to protect themselves 
 from internal anarchy and to advance the material interest 
 of themselves and their children. 
 
 After having paid these taxes, the payers expect some¬ 
 thing. Where did the money go? Did it go to salaries 
 of state officials for conducting the government? Did 
 it go to paying Confederate pensions? Did it go to the 
 schools? Did it go to protection of the health of the 
 people? Did it go to the care of the insane hospitals? 
 The diagram alluded to tells the whole story. The tax¬ 
 payers paid it in. Did they get it out? He started with 
 paying $23,273,150 into the state treasury in four years... 
 What did he get out in four years? 
 
 During the four years the taxpayers, the stockholders r 
 in the corporation known as the State of Alabama, drew 
 out of the state treasury $19,935,321 for schools. These ^ 
 schools were conducted for the purpose of making his'' 
 children more nearly able to take care of themselves in 
 the everlasting combat, described by some as the “survival 
 of the fittest.” The tax payer received during these four 
 years a grand total of $4,783,672 in the care of the old 
 Confederate soldiers. 
 
 This article began with a statement that there would 
 be no comment on the justice or injustice of expenditures 
 and receipts, but can there be doubt that the money the 
 taxpayer received back for the old soldiers be other than 
 justice to him and them? 
 
 Every state, every incorporation of individuals, has a 
 liability. A liability of the stockholders in the incorpora¬ 
 tion of Alabama is in those who are not able mentally 
 to take care of themselves. If the stockholders were will¬ 
 ing they could do away with this liability. They could 
 cast out the mentally incompetent, the weak minded, but 
 the incorporators of the State of Alabama have decreed 
 that they would not do so but would care for them. There 
 was given back to the tax payers of Alabama during the 
 four year period referred to in this article and illustrated 
 
 by the diagram, $2,446,804. 
 
 The corporation of more than 2,000,000 individuals organ¬ 
 ized into the state of Alabama is concerned with the health 
 of its incorporators and their offspring. They have adopt¬ 
 ed a policy of asking their duly constituted officers tb pay 
 a dividend on health. That dividend during the four years 
 included in this article has been paid. The taxpayers re¬ 
 ceived $518 804 in health work. j 
 
 Thus the taxpayers of Alabama (that is, the Stock¬ 
 holders of the corporation), have received back $27,684,- 
 064 in four years for these four necessary activities alone. 
 These stockholders have paid in during the four years a 
 total of $23,273,150. Thus there has been an actual 
 profit to the stockholders of the difference paid in and 
 the amount paid out, over $4,400,000. t 
 
 Just for the sake of a little comparison, there was\ paid 
 out in the four years previous to the assumption of office 
 by the present officers of the Alabama corporation of more- 
 than 2,000,000 individuals, a total of $10,166,053 less for 
 
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 £ 
 
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 33(o.7^l 
 
 M7Ut.~^ 
 
 the purposes above outlined. Alabama taxpayers through 
 their legally chosen representatives, the state legislature, 
 will say in January whether or not they desire a curtail¬ 
 ment in the dividends for schools, soldiers, hospitals and 
 public health. 
 
 Another thing, during the four year period, the ex¬ 
 penditures from the state treasury for education, public 
 health, old soldiers and insane hospitals aggregate more 
 than the entire revenue derived by the treasury from all 
 property taxes and general business licenses for the four 
 years by $4,000,000. 
 
 The increase in taxes on property and business licenses 
 of the state of Alabama for the four years, 1919-1922 
 
 inclusive, over the previous four years was $4,917,781, 
 or an average annual increase of $1,229,445. The average 
 annual increase of licenses was $331,929. 
 
 While there was a constant increase in property and 
 license taxes in the four years, 1919-1922, inquiry reveals 
 that this increase did not begin to match the increase in 
 dividends which the tax payers received during the same 
 four years in expenditures for the four purposes already 
 detailed. 
 
 How the corporation, the more than 2,000,000 people 
 of Alabama, received a greater dividend out of a revenue 
 which did not increase as fast as the dividend, will be 
 shown in other articles in this series. 
 
 ^1 
 
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 py 
 
 The above diagram shows the amount of money the 
 state treasury of Alabama received from taxes on prop¬ 
 erty, both real and personal, and from business licenses 
 for the four year 1919-1922 inclusive, dating from Sep¬ 
 tember 30 to September 30 inclusive for the four years. 
 The small inside circle shows the division of the tax into 
 four sources with a total of $23,273,150 for the four years. 
 
 On the outside of the circle is shown segments represent¬ 
 ing expenditures in their approximate size. The expendi¬ 
 
 tures are divided into that spent on schools and other 
 educational institutions; on Confederate soldiers pensions; 
 on insane hospitals, and fcr public health work. The 
 diagram shows that there was disbursed for these four 
 activities of the state alone during the four years $27,- 
 684,064, or more than $4,003,000 more than was received 
 from the three sources of taxation, these being the sources 
 composed of 99 per cent of the population of the state. 
 
 I 
 
DISBURSEMENTS FOR FOUR NECE SSARY ACTIVITIES OUTLINED * 
 
 During Four Year Period September 30, 1919-1922 Inclusive $27,684,064 Spent on 
 
 Education, Health, Confederate Soldiers and Hospitals ? 
 
 EXCEEDS OVER $4,000,000 INCOME GOTTEN FROM PROPERTY TAXES AND 
 
 BUSINESS LICENSES 
 
 By Atticus Mullin 
 
 On yesterday morning there appeared in this series of 
 articles a summary of the total receipts of the state treas¬ 
 ury of Alabama from two sources. These sources were 
 property taxes and license taxes. It was shown that the 
 property and license taxes for the four year period in¬ 
 cluding the fiscal years 1919-1922 amounted to $23,273,150. 
 
 It was stated then and illustrated by a photographic print 
 that the disbursements for four necessary activities of the 
 state amounted to a total of $27,684,064. 
 
 The stockholders in the corporation known as the State 
 of Alabama are interested in knowing how these disburse¬ 
 ments were made and to what. It was stated that $19,- 
 935,321 went to public schools and other educational in¬ 
 stitutions; that $4,783,672 went to Confederate pensions; 
 ithat $2,445,804 went to the insane hospitals; that $518,254 
 •went to the protection of the health of the public. These 
 figures were for the four years referred to, or during 
 ■(the administration of Governor Thomas E. Kilby. 
 
 It was also stated and illustrated that the taxpayers 
 of Alabama received in return for their investment $4,900,- 
 000 more than they paid into the treasury. It must be 
 borne in mind that the amounts received into the state * 
 treasury were from taxes on real and personal property 
 and from licenses. It was stated that these amounts did 
 not represent the amounts paid into the treasury by corpor¬ 
 ations, public utilities, railroads, etc.,in addition to property 
 and license taxes and it was explained that there would 
 follow finally in these articles a tabulation which would 
 show the total receipts and disbursements of the state of 
 Alabama from all sources. 
 
 The first article dealing with receipts from real and per¬ 
 sonal property and licenses was chosen because the people 
 of Alabama, the farmers, city dwellers owning property 
 and general business licenses make up over 99 per cent of 
 the tax payers and because the taxes from these sources 
 are the taxes paid by you and me. 
 
 When it was stated that the disbursements for only four 
 activities reached the huge total for the four years of 
 $27,684,064 for 1919-1922, inclusive, it naturally followed 
 that the man who paid these taxes would want to know 
 where it went. A mere statement that'it went to education, 
 soldiers, insane hospitals and health work would not suf¬ 
 fice. 
 
 The first thought of the majority of the taxpayers of 
 Alabama is expenditures for the public school. It is in the 
 public schools of Alabama that the children of the vast 
 majority of the taxpayers of Alabama are educated. What 
 amount did the public schools get? What amount was spent 
 by that corporation representing more that 2,000,000 Ala¬ 
 bamians in the education of the youth? Were the youth of 
 Alabama, the youth coming from the homes of 99 per cent 
 of the population which paid the taxes referred to taken 
 care of in the disbursements? Did Alabama, or the offi¬ 
 cials of Alabama, neglect your children and mine for the 
 children of those who probably in worldly goods are more 
 fortunate than ours? The answer is in the amount spent 
 for public schools. 
 
 For the four year period, 1919-1922 inclusive, there was 
 spent by the state of Alabama, out of its treasury, $12,- 
 039,436.67 on the public schools. This was spent out of a 
 total of $19,935,321 spent for educational purposes. This 
 was not spent for higher education but simply so that your 
 boys and girls and mine could receive the rudiments of an 
 education. It did not go the University or Auburn. It 
 did not go to the agricultural schools, to the normal schools, 
 to the state educational department salaries, to the erection 
 and repair of schools of whatever kind or character. It 
 went directly into the education of your boy and mine. 
 
 Out of the vast total spent for education. Auburn only 
 received a total of $1,030,620. The Alabama Technical In¬ 
 stitute for Women at Montevallo only received of the more 
 
 than $19,000,000 spent for education a total of $352,834.63. 
 Thus it can be seen that the public schools of Alabama 
 received the great portion of the expenditures for the four 
 year period mentioned. 
 
 The people of Alabama, the stockholders in the incorpor¬ 
 ation of the State of Alabama, can correct this situation. 
 They can decree by the next state legislature that there 
 shall be a reduction in the expenditures for education. They 
 can decree that taxable values shall be reduced so that the 
 schools of Alabama will not receive so much money drawn 
 out of the people’s pocket. They can decree by legislative 
 enactment that Alabama shall shorten the school term and 
 shall cease from giving so much education to the stock¬ 
 holders’ children. They can, if they will, cut the school term 
 in half, the maintenance in half, the salaries of the teach¬ 
 ers in half, the allotment per pupil in half. The power of 
 the people as represented in the state legislature is su¬ 
 preme and the legislature during the next four year ad¬ 
 ministration can cut down the expenditures in this par¬ 
 ticular activity, education. Will they so decree? This 
 is the question that the chosen representatives of the peo¬ 
 ple will answer themselves in the legislature which meets 
 in January, and their will is supreme and their action final. 
 
 It was stated in the article Thursday the exact amount 
 of the expenditure during the four years for Confederate 
 pension, education and health department. There was also 
 expended for the child welfare department, $30,746.85 for 
 the four years. } 
 
 There is contained below a statement of how the funds 
 were expended for education, health, hospitals, child wel¬ 
 fare and Confederate pensions, covering the period from 
 September 30, 1919 to September 30, 1922. A perusal of r 
 the items of this expenditure by the people of Alabama 
 will enable them to make up their minds whether or not 
 they desire their state government to “prune” them dur¬ 
 ing the next four years. 
 
 These expenditures are as follows: 
 
 Agricultural Schools .$ 234,000.00 
 
 County High Schools. 808,000.00 
 
 Auburn. 1,030,620.00 
 
 Ala. Technical Institute for Women. 352,834.63 
 
 University of Alabama. 783,000.00 
 
 Boys Industrial School . 421,890.88 
 
 School for Deaf and Blind. 395,597.00 
 
 College A. & M. Arts (Negro). 200,000.00 
 
 State Training School for Girls. 175,068.00 
 
 Negro Reform School . 138,020.45 
 
 Erecting and Repairing Rural School Houses 751.597.10 
 
 Public School Library Fund . 11,650.00 
 
 Bonus School Fund . 752,197.00 
 
 PUBLIC SCHOOLS .$12,089,436.97 
 
 Normal Schools. 647,999.04 
 
 Educational Contingent Fund. 13,945.72 
 
 Vocational Education. 474,527.17 
 
 Educational Revolving Fund. 237,628.59 
 
 Educational Department Salaries . 51,835.00 
 
 Other Educational Activities including 
 Clarke County High School, for Girls, 
 Training for Teachers, Certification and 
 Placement of Teachers, Supervision of 
 Secondary Education, Examination of 
 Teachers, Tuskegee Institute, Agricultu¬ 
 ral and Mechanical School for negroes, 
 State Normal School for negroes, Re¬ 
 
 moval of Illiteracy, Agricultural School 
 at Blountsville, Vocation school for Girls 367,780.00 
 
 Confederate Soldiers Home . 133,974.00 
 
 Pensions Paid . 4,649,698.51}: 
 
 Expenses Insane Hospital . 2,296,807.77 
 
 Alabama Home for Mental Inferiors . 149,999.67 
 
 State Health Department. 518,264.08 
 
 Child Welfare Department . 30,746.8i> 
 
 4 
 
1922 DISBURSEMENTS FROM STATE 
 
 TREASURY SHOW LARGE INCREASE 
 
 BY ATTICUS MULLIN 
 
 The tax question is always a live one and in some widely 
 scattered sections of the state there has arisen criticism 
 of the present valuation on property and the consequent 
 tax flow into the state treasury. This article will show 
 that during the year 1922, there was received into the 
 state treasury from property tax and business licenses 
 a total of $6,752,318. Four years ago, or in 1919, there 
 was received from these same sources a total of $4,839,646. 
 Thus the taxpayers of Alabama were called on for $2,000,- 
 000 in round figures more than they were called on for in 
 1919. In other words, the taxpayers of Alabama, that is, 
 the 99 per cent who pay property and business taxes, had 
 their contributions to the state treasury increased approx¬ 
 imately 50 per cent in four years. 
 
 What became of the extra two million dollars paid into 
 the state treasury in 1922 when compared with the pay¬ 
 ment of 1919, just three years ago? This article with the 
 accompanying diagram will visualize the expenditures and 
 attempt to make clear just where the increased tax money 
 went. 
 
 In the year 1919 there was paid out for public schools 
 and other educational institutions a total of $3,750,882. 
 There was paid out for Confederate soldiers $960,863. 
 There was paid out for insane hospitals $462,918. There 
 was paid out for public health work $34,200. There was 
 paid out of the treasury during 1919 a total of $5,208,776 
 for these four necessary activities of the state government. 
 The amount paid out exceeded the amount taken in from 
 property taxes and business licenses by $369,130. 
 
 Now for 1922. There was received into the state treas¬ 
 ury this year from property and business taxes a total of 
 156,752,318. There was expended during this year for the 
 four necessary activities, schools, old soldiers, public 
 health and insane hospitals, a total of $8,451,513. In the 
 ,year 1922, disbursements for public schools and other edu¬ 
 cational institutions in Alabama were practically as large 
 as the receipts from property and license taxes for the 
 year. In other words, the 99 per cent of the total number 
 of taxpayers in Alabama received a dividend in schools 
 alone of practically as much as they paid into the state 
 treasury of Alabama. 
 
 It is found that in the fiscal year ending September 30, 
 1922, that the expenditures of the state government for the 
 single item of education has increased almost 100 per cent 
 in four years because in 1919 there was only expended $3,- 
 750,822, while in 1922 there was expended $6,269,596. In 
 the tabulated conclusion of this article it will be found 
 that the public schools of the state got the lion’s share of 
 the money spent for education. In 1922 there was spent 
 for public schools more than a million dollars more than 
 was spent for the same purpose in 1919. 
 
 It has been shown above that the taxpayers of Alabama 
 in 1922 received back in education practically all of the 
 money they paid into the state treasury in 1922 from prop¬ 
 erty and license taxes. But it was stated at the beginning 
 that there are four necessary activities of state govern¬ 
 ment, schools, Confederate soldiers, insane hospitals and 
 public health. While the schools got practically all of the 
 taxes paid by the average man and woman, the 99 per 
 cent of taxpayers of Alabama, the administration was 
 compelled to look out for the other three necessary activ¬ 
 ities, old soldiers, public health and insane hospitals. Con¬ 
 federate soldiers were given $1,269,363 in 1922. The in¬ 
 sane hospitals cost $708,752 in 1922. Public health cost 
 $173,056 in 1922. Child welfare cost $30,746 in 1922. 
 This brought the expenditures of the state for these ad¬ 
 mittedly necessary activities to practically two million dol¬ 
 lars more than the taxpayers, that is, the 99 per cent of 
 ’js who pay property and license taxes, paid into the treas¬ 
 ury. 
 
 Further comparisons show that in 1919 old soldiers got 
 ynly $960,836 out of the treasury. In 1922 the old sol¬ 
 
 diers got $1,269,363 from the treasury, showing a steady 
 increase during the present administration of care for the 
 men who wore the gray. In 1922 insane hospitals cost 
 nearly one hundred per cent more than in 1919, while the 
 public health cost three times as much in 1922 as it did 
 in 1919. 
 
 The next legislature will say whether or not property 
 assessments and licenses throughout the state will be 
 lowered. It will say whether or not Alabama is going to 
 spend less in the future for schools, old soldiers, health and 
 hospitals. 
 
 There will be found below itemized expenditures for four 
 necessary state activities for the year 1922. 
 
 1922 Disbursements for Educational Purposes. 
 
 Agricultural schools .$ 75,000.00 
 
 County high schools . 236,000.00 
 
 Auburn . 318,280.00 
 
 Alabama Technical Institute for Women ... 155,281.63 
 
 University of Alabama. 263,000.00 
 
 Boys’ Industrial school . 179,094.88 
 
 School for Deaf and Blind. 111,450.00 
 
 College A. & M. Arts (negro) . 50,000.00 
 
 State Training School for Girls . $... . 111,906.00 
 
 Negro Reform School. 37,519.45 
 
 Erecting and repairing rural school houses. . 139,090.00 
 
 Public school library fund . 3,620.00 
 
 Bonus school fund. 197,000.00 
 
 Public schools . 3,750,451.97 
 
 Normal schools . 236,194.04 
 
 Educational contingent fund. 3,088.72 
 
 Vocational education. 174,163.17 
 
 Educational revolving Fund. 99,774.59 
 
 Educational department salaries. 14,640.00 
 
 Other educational activities, including Clarke 
 
 County High School, Vocational School 4.1' 
 
 for Girls; Training of Teachers; Cer¬ 
 tification and placement of teachers; Su¬ 
 pervision of Secondary Education; Ex¬ 
 amination of Teachers; Tuskegee Insti¬ 
 tute; A. & M. School for Negroes; State 
 Normal School for Negroes; Removal of 
 
 illiteracy; Agricultural School at 
 Blountsville . 114,326.00 
 
 $ 6,269,596.00 
 
 Confederate Soldiers. 
 
 For Confederate Soldiers’ Home.$ 36,970.00 
 
 Pensions paid . 1,232,393.50 
 
 $ 1,269,363.50 
 
 Insane Hospital 
 
 Expenses Insane Hospital .$ 662,691.77 
 
 Alabama Home for Mental Inferiors. 46,060.67 
 
 $ 708,752.44 
 
 State Health Department .$ 155,648.17 
 
 Federal Board Maternity and Infant Hygiene 17,407.91 
 
 Child Welfare Department. 30,746.85 
 
 5 
 
V. 
 
 1 
 
 RECEIPTS FROM PROPERTY TAX AND GENERAL BUSINESS LICENSES FOR YEAR 1922 
 
 
 ? 
 
 The above diagram shows that all of the moneys receiv¬ 
 ed by the STATE from property taxation and business li¬ 
 censes, which includes the taxes paid by railroads and all 
 Public Service Corporations and Corporations of other 
 character, was not sufficient to meet the disbursements to 
 Education, Insane Hospitals, Child Welfare, Public Health 
 and Confederate Soldiers. 
 
 As will be noted above, disbursements for educational 
 
 purposes, etc., amounted to $8,451,513.00 while the re¬ 
 ceipts from all taxable property in the State, including re¬ 
 ceipts from business license taxes, amounted to $6,752,318. 
 The above figures as compared with the year 1919, show an 
 increase of receipts from sources shown of $912,672.00, and 
 an increase of disbursements for purposes named above of 
 $3,242,737.00, which amount is supplied from the General 
 State fund. 
 
 c 
 
 6 
 
INCOME AND OUTGO IN KILBY’S 
 
 ADMINISTRATION EXCEEDS HENDERSON’S 
 
 During Fiscal Years 1915-1918 Henderson’s Treasury Received $17,518,011 From 
 All Property Tax Receipts and Licenses on General Business 
 
 TREASURY UNDER PRESENT STATE’S HEAD GETS $27,684,064 FROM THE 
 
 SAME SOURCES 
 
 Preceding Administration Spent $18,759,861 on Four Necessary State Activities 
 
 Wliile Governor Kilby Spends $27,684,064 
 
 By Atticus Mullin 
 
 There has been a very heavy increase in the receipts 
 and disbursement of the administration of Governor 
 Thomas E. Kilby as compared with the administration 
 of Governor Chas. Henderson who preceded him. Old 
 established activities of the state have been strengthened 
 and more money given to them. Schools, soldiers, health, 
 insane hospitals, etc., have fared better. There has already 
 been shown in this series of articles how these activities 
 alone have gotten more money out of the state treasury 
 than was paid in by the people of Alabama on property 
 taxes and state licenses. Not only have the activities 
 mentioned been more substantially supported by the Kilby 
 administration than any other previous state administra¬ 
 tion, but the state has widened the number of activities. 
 There has been constant progress in bringing the state 
 of Alabama as an institution up to the standard of other 
 .states in looking out for the stockholders, the people who 
 ''pay the money in. 
 
 During the administration of Governor Henderson for 
 the fiscal years 1915 to 1918 inclusive, the people paid into 
 •the treasury from property tax and business licenses a 
 total of $17,518,011. During the fiscal years 1919-1922 
 under the Kilby administration the people of Alabama 
 paid into the state treasury from property taxes and 
 business licenses $23,273,150. In round figures the Kilby 
 administration received six million dollars more in four 
 years than the Henderson administration from the two 
 taxation sources outlined. 
 
 An analysis of where the money paid in from these two 
 sources follows. Governor Henderson spent during his 
 four years $13,281,758 on education. Governor Kilby spent 
 during his four years $19,935,321 on education. The analy¬ 
 sis shows that both governors fostered education, but Gov¬ 
 ernor Kilby got more money in than Governor Henderson 
 and therefore had more to pay out. Governor Henderson 
 spent during his four years a total of $3,986,832 for Confed¬ 
 erate soldiers. Governor Kilby spent during his four years 
 $4,783,672. The added expenditures of Governor Kilby for 
 old soldiers was due to a change in the law giving the pen¬ 
 sioners substantial additions and not to a growth of num¬ 
 bers on the pension rolls. 
 
 In the matter of insane hospitals, Governor Henderson 
 spent a total of $1,389,551 in the four years he was in 
 office. Governor Kilby has spent $2,446,804 for the same 
 purpose. Governor Henderson spent in four years on 
 
 Disbursements for Educational Purposes 
 
 Agricultural Schools . 
 
 County High Schools . 
 
 Auburn . 
 
 Alabama Technical Institute for Women . 
 
 University of Alabama . 
 
 Boys Industrial School . 
 
 School for Deaf and Blind. 
 
 College A. & M. Arts (negro) . 
 
 State Training School for Girls . 
 
 * Negro Reform School . 
 
 Erecting and Repairing Rural School Houses. 
 
 Public School Library Fund . 
 
 Bonus School Fund . 
 
 the public health $101,720. Governor Kilby has spent 
 on the public health in four year $518,254. 
 
 Thus while the revenues from property taxation and 
 business licenses were constantly increasing under Gov¬ 
 ernor Kilby, he in turn was constantly increasing ex¬ 
 penditures for schools, and the other activities outlined. 
 The progression of expenditures under Governor Kilby 
 was even greater than the progression of receipts. It 
 should be explained that receipts means receipts from 
 the two sources, property taxes and general business 
 licenses and not the total receipts of the state from all 
 sources. In another article the receipts from all sources 
 will be dealt with and the disbursements to all activities 
 will be analyzed. This series of articles so far has only 
 dealt with property taxes and business licenses as it is 
 these taxes that the vast proportion of the public.pays and 
 is directly interested in. 
 
 To give some examples of the steadily increasing sup¬ 
 port given by Governor Kilby to necessary state activities 
 the following figures are cited: For education purposes 
 1919, $3,750,822; 1920, $4,515,049; 1921, $5,399,854; 1922, 
 $6,269,596. These figures are self explanatory. They 
 simply mean that the schools of Alabama are being rapid¬ 
 ly modernized and that their number is being increased. 
 In other words that Alabama is progressing in an educa¬ 
 tional way by leaps and bounds. 
 
 With reference to Confederate soldiers it is sad, but 
 true, that the high water mark of the state’s expenditures 
 on pensions was reached in 1920 when the total was $1,- 
 290,618. In 1922 with the same law in effect the pay¬ 
 ments had dropped to $1,269,383. In other words the gal¬ 
 lant men who wore the gray and whose heroic devotion 
 to duty astounded the world, are passing to the beyond in 
 ever increasing numbers and year by year from now on 
 the decrease in amounts paid out will be more noticeable. 
 
 A comparison of amounts paid out of the state treasury 
 by Governor Kilby for hospitals, and health show the 
 same yearly increase in the periods 1919, 1920, 1921, 1922. 
 
 There is attached herewith a table showing the dis¬ 
 bursements for four necessary activities during the ad¬ 
 ministration of Governor Kilby year by year. A study of 
 this table will indicate why the state treasury must have 
 money coming in. If the money quits coming in, the next 
 table published will show steady declines in money spent 
 for education, both common school and higher, and for 
 old soldiers, hospitals, the public health, etc., unless new 
 sources of revenue are found. 
 
 1919 
 
 1920 
 
 1921 
 
 1922 
 
 40,500.00 
 
 43,500.00 
 
 75,000.00 
 
 75,000.00 
 
 171,000.00 
 
 171,000.00 
 
 230,000.00 
 
 236,000.00 
 
 174.280.00 
 
 185.280.00 
 
 352,780.00 
 
 318,280.00 
 
 56,673.00 
 
 65,824.00 
 
 75,056.00 
 
 155,281.63 
 
 121,000.00 
 
 121,000.00 
 
 278,000.00 
 
 263,000.00 
 
 53.255.00 
 
 60.850.00 
 
 128.721.00 
 
 179,094.88 
 
 78,479.00 
 
 103.650.00 
 
 102,000.00 
 
 111,450.00 
 
 50.000.00 
 
 50.020.00 
 
 50.000.00 
 
 50.000.00 
 
 22.462.00 
 
 17.175.00 
 
 23.525.00 
 
 111.906.00 
 
 29.679.00 
 
 37 939.00 
 
 32.865.00 
 
 37,519.45 
 
 179.120.00 
 
 149,415.00 
 
 283.972.00 
 
 139.090.10 
 
 2.670.00 
 
 3.080.00 
 
 2.280.00 
 
 3 620.00 
 
 164,000.00 
 
 194.197.00 
 
 197,000.00 
 
 197,000.00 
 
 7 
 
PUBLIC SCHOOLS ... 
 
 Normal School ... 
 
 Educational Contingent Fund . 
 
 Vocational Education . 
 
 Educational Revolving Fund. 
 
 Educational Department Salaries . 
 
 Other Educational Activities including Clarke County 
 High School, Vocational School for Girls, Training of 
 Teachers, Certification and Placement of Teachers, Su¬ 
 pervision of Secondary Education, Examination of 
 Teachers, Tuskegee Institute, Agricultural and Mechani- 
 School for Negroes, State Normal School for Negroes, 
 Removal of Illiteracy, Agricultural School at Blounts- 
 ville . 
 
 Total . 
 
 Confederate Soldiers 
 
 For Confederate Soldiers Home. 
 
 Pensions paid . 
 
 Insane Hospital 
 
 Expenses Insane Hospital . 
 
 Alabama Home for Mental Inferiors . 
 
 Total . 
 
 State Health Department. 
 
 Federal Board Maternity and Infant Hygiene 
 Child Welfare Department . 
 
 2,402,409.00 
 
 112,000.00 
 
 2,868.00 
 
 40,365.00 
 
 8,550.00 
 
 2,905,394.00 
 
 131,500.00 
 
 2,994.00 
 
 109,399.00 
 
 37,951.00 
 
 14,105.00 
 
 3,031,182.00 
 
 168,305.00 
 
 4,995.00 
 
 150,600.00 
 
 99,903.00 
 
 14,540.00 
 
 3,750,451.97 
 
 236,194.04 
 
 3,088.72 
 
 174,163.17 
 
 99,774.59 
 
 14,640.00 
 
 41,476.00 
 
 110,796.00 
 
 101,182.00 
 
 114,326.00 
 
 3,750,822.00 
 
 4,515,049.00 
 
 5,399,854.00 
 
 6,269,596.00 
 
 27,109.00 
 
 933,727.00 
 
 29,845.00 
 
 1,129,960.00 
 
 40,050.00 
 
 1,290,618.00 
 
 36,970.00 
 
 1,269,383.50 
 
 960,836.00 
 
 1,222,805.00 
 
 1,330,668.00 
 
 1,306,353.50 
 
 462,918.00 
 
 559,536.00 
 
 25,000.00 
 
 611,662.00 
 
 78,939.00 
 
 662,691.77 
 
 46,060.67 
 
 462,918.00 
 
 584,536.00 
 
 690,601.00 
 
 708,752.44 
 
 34,200.00 
 
 143,651.00 
 
 159,375.00 
 
 155,648.17 
 
 17,407.91 
 
 30,746.85 
 
 / 
 
 < 
 
 * 
 
 8 
 
ASSESSABLE VALUES IN FOUR ADMIN¬ 
 ISTRATIONS HAVE STEADILY INCREASED 
 
 Average Four Year Assessments of Present Governor For Years 1919-1922 Reach 
 
 $896,471,424 
 
 COMER, O’NEAL, HENDERSON AND KILBY HAVE STEADILY PROGRESSED IN 
 
 STATE ACTIVITIES 
 
 By Atticus Mullin 
 
 Every man and woman in Alabama is interested in 
 taxes. Heretofore in this series of articles the question 
 of taxation has not been gone into but since it has been 
 stated what the revenues from the state treasury are from 
 real and personal property and general business licenses, 
 it is thought well to discuss the source of this money. 
 
 There has been an uninterruptedly steady increase in 
 the assessable values of Alabama since 1903. Governor 
 Jelks had a total average assessment of $339,838,218. This 
 was for the fiscal years 1903-1906 inclusive. Governor 
 Comer had total average assessments for his four fiscal 
 years 1907-1910 of 477,747,854. Governor O’Neal had for 
 his four fiscal years 1911-1914 a total average assessment 
 of $576,135,391. Governor Henderson during his four fis¬ 
 cal year term 1915-1918 had total average assessments of 
 $669,293,010. Governor Kilby had average four years as¬ 
 sessments for his four years 1919-1922 of $896,471,424. 
 
 The above figures show that each Governor has pro¬ 
 gressively increased assessments in Alabama. When Gov¬ 
 ernor Comer went in he found a big balance in the treas¬ 
 ury left by Governor Jelks but he did not deem assessments 
 high enough for the purposes of internal improvement and 
 progressive education he had in mind. So he raised the 
 taxable values of the state an average of $137,909,636 for 
 his four years. When Governor O’Neal went in he also had 
 assessments raised but not in the ratio that Governor 
 Comer had lifted Governor Jelks’ figures. Governor O’Neal 
 *vas satisfied with a raise of $98,387,537. When Governor 
 Henderson came in he did not stand still with the state’s 
 affairs. He raised the assessments $93,157,619, that is the 
 average four-year total was that much more than under 
 Governor O’Neal. These figures are dealing with four year 
 averages. Governor Kilby came in and the assessments 
 were raised $227,178,414. 
 
 A new administration headed by Governor W. W. Bran¬ 
 don will go into office in January. During his campaign 
 , Judge Brandon spoke a great deal of taxation. He knew 
 the people were interested in this subject. He told the 
 people that there would be a more equitable distribution 
 of assessments. If this more equitable distribution of as¬ 
 sessments shows a decrease in the total of assessments it 
 will be the first time any governor has reduced assessments. 
 
 Total assessments, it will be astonishing to many, de¬ 
 clined for the fiscal year 1922. To prevent general jubil¬ 
 ation to the taxpayer on hearing this, it must be said that 
 the decline was due solely to the decline in the assessment 
 of personal property. This is explained by the fact that 
 there has been a heavy declension in the value of personal 
 property from war-time figures and this declension is af¬ 
 fected in the assessments. Real assessments have not de¬ 
 clined. 
 
 Representative governments do not raise assessments for 
 the delight of doing so. Governors do not seek more taxes 
 for pure delight. The governors of Alabama enumerated 
 above had vision. They saw an Alabama growing, expand¬ 
 ing, educating, becoming broader and a better place alto¬ 
 gether. A vision costs nothing, but to put a vision into 
 execution the coin is an essential which cannot be over¬ 
 looked. When Governor Comer had his vision of education, 
 he was business man enough to know that the great beau¬ 
 tiful new school buildings he would construct all over the 
 state of Alabama could not be constructed without money. 
 He knew that the treasury must get more money than 
 Governor Jelks had or progress could not.be made. He 
 raised assessments, he reached into the pockets of the 
 people for money to build schools. But he put it right 
 back. He built the schools and they stand for posterity 
 
 monument to vision. 
 
 And. so it goes with the other governors. Governor 
 O’Neal had visions. He wanted Alabama to go forward. 
 He could accomplish nothing in the way of progress if he 
 stood still with the things Governor Comer did. He want¬ 
 ed the people of Alabama to progress, wanted the state 
 made a better place for its people, and he reached intc your 
 pockets and took your money. But he put it right back 
 again. He increased educational appropriations and other 
 appropriations for necessary state activities. He pro¬ 
 gressed, he did not drag Alabama backward. Governor 
 Henderson and Governor Kilby wanted Alabama to go for¬ 
 ward. They reached right out into your pockets and mine 
 and took our money. They put it back. 
 
 Would you say that Alabama is not a better state from 
 having these four progressive governors, these men with 
 vision who wanted to do something for the people of their 
 native state? And, furthermore, there has already been 
 shown that when they reached out and took your money, 
 they put more back than they took out. But you say this is 
 impossible. How could they put more back than they 
 took from you? Because when ’ they were taking your 
 money, they also took money from the corporations, the 
 railroads, the telephone companies, the mining companies, 
 and others, and they took that money and built your 
 schools, paid your old soldiers and made up the deficit 
 generally which you did not pay on real and personal prop¬ 
 erty and business licenses. Another article will show 
 where this money came from which was not paid by you. 
 
 Below there will be found an interesting comparison of 
 assessments in Alabama year by year under the adminis¬ 
 
 tration of Governor Kilby. 
 
 1919 
 
 Lands and improvements.$259,288,844.00 
 
 City real estate and improvements .%. 198,204,959.00 
 
 Personal property. 138,409,223.00 
 
 Public utilities. 136,371,851.00 
 
 TOTAL .$732,274,877.00 
 
 1920 
 
 Land and improvements .$318,415,067.00 
 
 City real estate and improvements. 253,737,689.00 
 
 Personal property . 208,674,402.00 
 
 Public utilities . 142,249,131.00 
 
 TOTAL.$923,076,289.00 
 
 1921 
 
 Land and improvements.$336,342,906.00 
 
 City real estate and improvements . 281,086,210.00 
 
 Personal property . 209,813,866.00 
 
 Public utilities. 144,357,697.00 
 
 Ten per cent penalty on delinquent assess¬ 
 ments not included above (estimated) . 3,000,000.00 
 
 TOTAL.$974,600,679.00 
 
 1922 
 
 Land and improvements.$344,134,232.00 
 
 City real estate and improvements. 282,557,456.00 
 
 Personal property. 180,413,750.00 
 
 Public utilities . 145,828,413.00 
 
 Ten per cent penalty on delinquent assess- , 
 
 TOTAL.$955,933,851.00 
 
 (NOTE: The above total for 1922 includes an estimated 
 amount of $3,000,000.00 covering assessments in litigation 
 not yet reported to the state auditor. It also includes an 
 estimate of the assessment in two counties from which 
 abstracts of the assessment for 1922 have not yet been re¬ 
 ceived. However, the actual figures, when finally reported, 
 can make only a slight difference from the above total.) 
 
 9 
 
PERSONAL PROPERTY IN STATE DECLINING IN ASSESSABLE VALUES 
 
 Fiscal Year of 1922 Shows Big Reduction 
 
 By Atticus Mullin. 
 
 Personal property tax furnishes quite a considerable 
 revenue to the state treasury of Alabama. On yesterday 
 in this series of articles, it was stated that the assess¬ 
 ment on property in Alabama for the fiscal year 1922 
 showed a decline over 1921, also over 1920. It was further 
 stated that this decline was probably brought about by 
 
 the fact that personal property was considerably less 
 
 valuable, item by item, in 1922 than m 1920 and 1921. 
 This article is for the purpose of analyzing the schedules 
 of personal property assessments in the 67 counties ox 
 Alabama for comparative purposes. _ _ 
 
 As an example of how the property owners of Alabama 
 follow the market and follow values, it can be stated that 
 in 1920 household and kitchen furniture in Alabama was 
 assessed at $8,192,808. It must be understood that assess¬ 
 ments are made, or supposed to be made on 60 per cent 
 of value. In 1922 this same household and kitchen furni¬ 
 ture had deteriorated until the property owners of Ala¬ 
 bama only considered its assessable value at $4,883,650. 
 This loss of almost 50 per cent m the valuation of kitche 
 and household furniture might have been due to the fact 
 that the value of new furniture, new stoves, etc., m the two 
 years mentioned had shown a considerable decrease. Nine¬ 
 teen hundred and twenty was the peak year. . 
 
 A very interesting comparison of personal property is 
 the assessable value of jackasses. Jackasses in Alabama 
 were assessed at $115,552 in 1920. In 1922 jackasses m 
 Alabama were only assessable at $70,226. This easily in¬ 
 dicated a very grave falling off in the assessable value ot 
 jackasses or a very material reduction in the numbers of 
 the jackass himself. The jackasses assessed, it should be 
 explained, are the jackasses of the long-eared variety 
 which brav incessantly during the hours when people de¬ 
 sire to sleep, and not the jackasses commonly known 
 who only bray and bore others when they are awake. 
 
 In 1919 the watches and clocks of Alabama were as¬ 
 sessed at $656,016. It should be remembered that this 
 does not include watches and clocks in stock. In 1922 
 these same watches and clocks had deteriorated in value, 
 according to the assessors, to $465,487. In other woids, 
 “Big Ben,” which used to wake up the taxpayers of 
 Alabama at an early hour to begin their day’s duties, 
 had become less valuable. Whether or not this was due 
 to the fact that the owners and taxpayers of, and on, 
 old “Big Ben” were less prone to work, or because their 
 work did not require such early hours of rising, is not 
 known to the taxing authorities. 
 
 Another interesting feature of the assessment of per¬ 
 sonal property is the decline in either the number or 
 value of goats within the confines of the state. In 1920 
 the animal who is fond of tin cans was assessed at 
 $323,638. In 1922 the animal had either reduced m.value 
 or reduced in quantity until he was only worth in as- 
 sessment $44,656. This refers to goats and not goats. 
 If the “goats” had been assessed, tax experts believe that 
 Alabama might have reaped a much greater harvest m 
 
 tax money. . . . 
 
 That the farmer did not value in 1922 his products so 
 high and that he followed the market is indicated by his 
 very material reduction of personal property assessments, 
 insofar as it referred to hogs, sheep, poultry and cattle. 
 The farmer is the man who harbors the great bulk of hogs, 
 sheep, poultry and cattle in Alabama. In 1920 he assessed 
 his hogs at $2,505,103. In 1922 his hogs were only as¬ 
 sessed at $775,164. Hogs were worth very much less in 
 Alabama in 1922 than in 1920 and evidently there were 
 fewer hogs. In 1920 the farmers assessed their sheep at 
 $200,643. In 1922 these same sheep were assessed at $110.- 
 318. The decline in the value of the sheep as a food prod¬ 
 uct and as a producer of wool is considered responsible for 
 the decline in assessments. 
 
 The “old hen” is becoming a very ordinary and a very 
 poor source of income to the farmers and to the state. 
 
 Either the old hen is becoming modernized, and adapt¬ 
 ing the flapper ways, or the old hen is becoming less numer¬ 
 ous. The old hen in 1920, so far as Alabama is con¬ 
 
 as Compared With Two Preceding Years 
 
 cerned, was assessed at $323,638. The old hen had either 
 become less valuable, or so much less numerous in 1922, 
 that the farmer of Alabama considered her assessable 
 value at only $44,656. Either the Alabama hen has be¬ 
 come practically extinct or she may have adopted the 
 slogan of “let father do the work,” because she has de¬ 
 teriorated to the point where she becomes almost negligi¬ 
 ble in the affairs of our government. 
 
 Another thing that is striking, either Alabamians are 
 becoming blase to the value of paintings or the painters 
 of Alabama are being sent elsewhere, because in 1920 
 Alabamians assessed their paintings at $73,938, while in 
 1922 the assessment was only $24,236. This does not mean 
 the painting on sign boards throughout the state or house 
 painting, but the supposedly valued interior portrait paint¬ 
 ings, scene paintings, etc. 
 
 The musical taste of Alabama is either less appreciated 
 or the musical instruments of Alabama are fast wearing 
 out, or some of the musical instrument owners of Alabama 
 are “holding out” because the assessable value of these 
 instruments is constantly decreasing. In 1920, the people 
 of Alabama thought so much of their pianos and other 
 musical instruments that they valued them at $5,000,026. 
 In 1922, presumably with the same instruments and many 
 more added, the assessable value had shrunk to $3,257,620. 
 Either the people of Alabama are becoming less musical, 
 their instruments are becoming less valuable, or they are 
 “spoofing” the assessors. 
 
 The misers of Alabama are wise in their generation. 
 They know how to take care of themselves. When times 
 are good and everybody has plenty of money they go to 
 the tax assessor and make their declarations. When things 
 get tight the miser is tight. In 1920 the owners of money- 
 hoarded, whether in custody of the owner, or in safety! 
 deposit vaults or elsewhere, was given in the assessment, 
 at $1,509,016. In 1922 there was either. little hoarding, 
 or the hoarders made themselves conspicuous by their 
 absence from the assessor’s office in the. various counties' 
 of Alabama, because they only gave in this value at 
 $ 200 , 222 . 
 
 But while we are mentioning personal property de¬ 
 creases it might be well to paint a rosy tinge occasionally. 
 In 1920 the holders of stocks in banks and banking institu¬ 
 tions, assessed their holdings at $9,815,094. In 1922 these 
 same holders .assessed themselves $18,351,284. Either this 
 stock in banks and banking institutions has shown an al¬ 
 most miraculous increase in value or the people of Ala¬ 
 bama have more feely invested in these securities. And 
 another thing, in 1920 the assessment on capital stock of 
 domestic corporations was $10,172,485. In 1922 the people 
 of Alabama had either invested more money and there had 
 been a greater expansion in domestic corporations or they 
 had considered this stock more valuable, for they assessed 
 it at $18,005,427. 
 
 A very significant decrease in personal property assess ¬ 
 ments is in the assessment given in by the farmers of 
 Alabama. The farmer was hit a body blow by defla¬ 
 tions and when he went to the assessor’s office he deflated 
 his personal property value as much as he could, but 
 probably not as much as his property had really been 
 deflated. Take for instance farming tools: In 1920 the 
 farmer valued his farming tools at $2,558,188. When 
 1922 came along they were only worth for assessment so 
 far as he was concerned, $1,376,949. 
 
 This article on personal property assessments in Ala¬ 
 bama, while not of paramount importance in this series 
 of articles, is merely written to show that here there have 
 been decreases in the valuation of property assessments in 
 Alabama and an attempt in some measure to account for 
 these decreases. Summarizing, the total assessment on 
 personal property for 1920 was $208,674,462. In 1922 
 there had been a reduction of more than $28,000,000 in 
 this property assessment. The total being $180,413,750. 
 
 NOTE—The decrease in assessments on poultry for 
 1922 is probably due to change in the exemption for this 
 particular property.) 
 
 10 
 
 1 
 
FIFTY TWO COUNTIES GET BACK 
 
 MORE THAN TAXES AMOUNT TO 
 
 t 
 
 Analysis of Amounts Paid Into State Treasury From Direct Taxation Show That Only 
 
 15 Are Self Supporting 
 
 By Atticus Mullin. 
 
 This series of articles began on the assumption that the 
 people of Alabama banded themselves together willingly 
 to form an incorporation. This incorporation was formed 
 and is known as the State of Alabama. The purpose of 
 this article is to deal primarily with the sub-divisions into 
 which the stockholders of Alabama have armed themselves 
 These sub-divisions are known as counties. These counties 
 have officers and they are directly governed by these offi¬ 
 cers, who fix the county tax rate. Under the present law 
 the state has the right, through its county adjusters, to 
 equalize tax values. 
 
 Inasmuch as the state of Alabama has this right in these 
 sub-divisions, the counties, it is pertinent to inquire into 
 the amounts paid by these subdivisions, these counties, to 
 the state treasury of Alabama. Alabama, the parent cor¬ 
 poration, owes an accounting to these sub-divided incorpor¬ 
 ations, the counties. This article will attempt to show 
 whether or not the parent corporation has been fair or 
 just to its subsidiaries, the counties. 
 
 It is manifest that a state comprising the boundless pos¬ 
 sibilities such as the state of Alabama comprises, must 
 have liabilities. These liabilities are those sections of Ala¬ 
 bama which in the inscrutable wisdom of the Creator, suf¬ 
 fered in their agricultural, mineral and timber wealth at 
 the expense of other more favored sections of the common¬ 
 wealth. 
 
 What did the counties of Alabama pay into the state 
 peasury in those forms of taxation touching 99 per cent 
 of their inhabitants? What did these counties receive 
 back from the parent corporation, the state of Alabama, 
 in necessary expenditures of the parent corporation for 
 Such things as public schools, court costs, Confederate sol¬ 
 diers, etc? 
 
 We will take for instance the county of Jefferson. This 
 county is rich in mineral wealth. It has boundless re¬ 
 sources in coal, iron ore, limestone and, surprising to many, 
 agriculture. It is the most thickly populated sub-division 
 of the state. It paid into the state treasury in the year 
 1922 from general property tax, business licenses, hunters’ 
 licenses, mortgage tax, solicitors’ and trial fees and poll 
 taxes, a total of $1,692,468.22. It must be explained that 
 this county paid in a great amount more than this, but it 
 was on franchise, corporation and other taxes, which are 
 not paid by you and me. This great country received in 
 return from the state treasury $846,779.75. In other 
 words, this county paid into the state treasury $845,688.47 
 more than the taxpayers of Jefferson county received in 
 return. This excess amount went to the less favored and 
 less thickly populated counties of Alabama for their 
 schools, for their Confederate soldiers, and for their health. 
 
 And Montgomery paid into the state treasury $135,- 
 643.03 more than it received for the same activities. Mo¬ 
 bile paid in $239,204.34 more than it received. 
 
 An analysis of the amounts paid in and the amounts 
 received by each county in the state of Alabama during the 
 year 1922 shows that 52 counties of Alabama do not con¬ 
 tribute directly to the support of the higher educational in¬ 
 stitutions of the state, of the insane hospitals, or of the ex¬ 
 ecutive, judicial or legislative departments of the state. In 
 other words, these counties are preferred stockholders in 
 the incorporation known as the state of Alabama, getting 
 out of the state treasury more than they directly pay in. 
 These facts are known to but few of the taxpayers of the 
 state, but they are given here for the purpose of enlighten¬ 
 ing the taxpayers of Alabama and not for the purpose of 
 arguing that the taxpayers of every county should pay in 
 more than they take out. 
 
 *The incorporation of the state of Alabama is cooper¬ 
 ative and there is nothing in the bond of the incorpora¬ 
 tion which implies that every subdivision should pay in 
 more than it receives. In other words, that portion of the 
 
 state, the property of all the stockholders of the state, is 
 expected to, and does pay taxes in proportion to what it 
 receives. The less favored counties pay in proportion to 
 their wealth and receive in proportion to their population. 
 We may take for instance Coffee county, which has been 
 most insistent in the reduction of taxable values: Coffee 
 county in 1922 paid into the state treasury from general 
 property tax, business licenses, hunter’s licenses, mort¬ 
 gages taxes, solicitors’ and trial fees, and poll tax, a total 
 of $69,062.69. Coffee county received from the parent cor¬ 
 poration, the state of Alabama, $93,727.78 for public 
 schools, court costs, Confederate soldiers, etc. In other 
 words, Coffee county received back from the parent cor¬ 
 poration a total of $24,665.09 more than it paid in as out¬ 
 lined. It may be explained that this county has not as yet 
 made its final settlement as required for the year 1922 and 
 the amount it finally pays in may be slightly increased. 
 
 The counties in Alabama which are on the credit side of 
 the ledger and which paid more money into the state treas¬ 
 ury from direct taxation than they received are Baldwin, 
 Calhoun, Colbert, Dallas, Etowah. Greene, Jefferson, Lime¬ 
 stone, Madison, Marengo, Mobile, Montgomery, Morgan, 
 Tuscaloosa and Walker. 
 
 The counties of Alabama which received more from the 
 state treasury than they paid in for direct taxation during 
 the year 1922 were Autauga, Barbour, Bibb, Blount, Bul¬ 
 lock, Butler, Chambers, Cherokee, Chilton, Choctaw, Clark, 
 Clay, Cleburne, Coffee, Conecuh, Coosa, Covington, Cren¬ 
 shaw, Cullman, Dale, DeKalb, Elmore, Esambia, Fayette, 
 Franklin, Geneva, Henry, Houston, Jackson, Lamar, Lau¬ 
 derdale, Lawrence, Lee, Lowndes, Macon, Marion, Marshall 
 Monroe, Perry, Pickens, Pike, Randolph, Russell, Shelby, 
 St. Clair, Sumter, Talladega, Tallapoosa, Washington, 
 Wilcox and Winston. 
 
 A reduction it is manifest, in the assessable values of 
 property in Alabama will reduce the amount paid in by all 
 counties of the state. It is also manifestly a fact that the 
 reduction in the valuation of the counties in the state will 
 mean a reduction in the amount received by the sixty-seven 
 counties of the state from the state treasury for the pur¬ 
 poses outlined in this article. In other words, if the as¬ 
 sessable valuations of the state are reduced, Coffee county, 
 a county which gets back more than it pays in, will pay in 
 less and get back less. This inevitably leads to the conclu¬ 
 sion that there will be less money, if assessable values are 
 reduced, for schools, old soldiers, the public health, insane 
 hospitals, etc., unless new sources of revenue are found. 
 
 The publication of this statement may lead to the con¬ 
 clusion in 15 counties of the state that there are 52 coun¬ 
 ties in the state which get back more than they receive, 
 and that therefore valuations should be increased so that 
 each of these 52 counties may pay in at least as much as 
 they take out of the state treasury. This is not the con¬ 
 clusion sought for in the publication of these statistics. 
 
 These statistics are merely to inform the people of the 
 various counties of Alabama the exact status of their rela¬ 
 tionship to the state government. Each of these counties 
 has a representative or representatives in the legislature 
 of Alabama. These representatives meet in January and 
 their will is supreme. They can decree that there shall be 
 a material reduction in the assessable valuation of the 
 state as a whole. Their decree will mean that there will 
 be a material reduction in the amount received by each 
 county from the state treasury unless new sources of rev¬ 
 enue are found. 
 
 There is furnished below a tabulated statement of re¬ 
 ceipts, disbursements and excess of disbursements over re¬ 
 ceipts of each county in the state. Where dashes are 
 shown in the third coumn it means that this county has 
 paid in more than it received. 
 
 Statement showing receipts from the several counties of 
 the State and also the amounts returned to the several 
 counties by the State Treasurer. 
 
 11 
 
For Fiscal Year Ending September 30, 1922. 
 
 Counties. 
 
 vy Ui rf, 
 
 W * +2 QJ 
 V G X, <u 
 
 '•S * 5 5 
 § -3 ® ort 
 
 O ►» 03 £®*E 
 n-p 0) cS-p 
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 cSc 
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 JR a> 3 
 
 U o-; 
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 +>■« s 
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 Counties. 
 
 1 ia . 
 
 I “5 3 g to" 
 
 oo • rj jw a) 
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 ^ ^ 0) aJ 
 
 O >* ® tfl’C 
 
 O -m 1) 03 +J 
 
 w CO fcx . 
 
 S O) c -*-> 73 
 fiS^Cu 
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 (1) 4) •- C ^ 
 
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 f J, £ 
 
 o <n 
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 42 - 
 
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 §° 
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 w o o c 
 
 O O O a 
 -M J3 7, 
 •*; <■> g a! 
 3 “> «« 
 
 °.H « - 
 
 3^3? 
 
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 3 ° ,p - 
 
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 T3 8 ^ 
 
 Autauga . 
 
 « • 3 O 6 c 3’3 TJ .X 
 
 KomsMiS 
 
 .$ 44,186.29 $ 57,719.70 $ 
 
 <2 *•§ 
 13,533.41 
 
 Jefferson. 
 
 P o o d 
 
 wonsffl§ 
 
 .1,692,468.22 
 
 Pi a as 
 
 846,779.75 
 
 JP XJS 
 
 H y to 
 
 Baldwin . 
 
 . 80,460.35 
 
 70,068.40 
 
 
 Lamar . 
 
 . 37,628.49 
 
 69,562.58 
 
 31,934.09 
 
 Barbour . 
 
 . 62,983.88 
 
 98,614.22 
 
 35,603.34 
 
 Lauderdale .... 
 
 . 112,470.20 
 
 121,068.15 
 
 8,597.95 
 
 Bibb . 
 
 . 43,671.30 
 
 69,108.29 
 
 25,436.99 
 
 Lawrence. 
 
 . 43,440.20 
 
 68,656.85 
 
 25,216.65 
 
 Blount . 
 
 . 51,255.23 
 
 87,426.29 
 
 36,171.06 
 
 Lee . 
 
 . 86,200.09 
 
 100,080.64 
 
 13,880.37 
 
 Bullock. 
 
 . 44,685.22 
 
 66,040.08 
 
 21,354.86 
 
 Limestone . 
 
 . 98,042.06 
 
 81,797.07 
 
 Butler. 
 
 . 61,641.03 
 
 87,425.65 
 
 25,784.62 
 
 Lowndes . 
 
 . 43,997.76 
 
 60,462.91 
 
 16,465.15 
 
 Calhoun . 
 
 . 188,783.03 
 
 147,297.56 
 
 
 Macon . 
 
 . 47,802.78 
 
 60,170.20 
 
 12,367.42 
 
 Chambers . 
 
 . .95,469.95 
 
 113,965.60 
 
 18,495.65 
 
 Madison. 
 
 . 189,313.31 
 
 131,728.39 
 
 Cherokee . 
 
 . 39,374.66 
 
 62,625.66 
 
 23,251.00 
 
 Marengo . 
 
 . 92,160.98 
 
 83,303.56 
 
 8,857.00 
 
 Chilton. 
 
 . 154,690.62 
 
 83,591.48 
 
 28,900.86 
 
 Marion. 
 
 . 48,067.25 
 
 84,524.27 
 
 36,457.20 
 
 Choctaw. 
 
 . 47,827.31 
 
 62,265.26 
 
 14,437.95 
 
 Marshall . 
 
 . 70,600.89 
 
 105,522.23 
 
 34,921.34 
 
 Clarke . 
 
 . 58,840.90 
 
 87,533.58 
 
 28,692.68 
 
 Mobile . 
 
 . 504,697.01 
 
 265,492.67 
 
 Clay . 
 
 . 37,522.57 
 
 82,922.16 
 
 45,399.59 
 
 Monroe. 
 
 . 55,420.23 
 
 80,640.11 
 
 25,219.88 
 
 Cleburne . 
 
 . 25,450.17 
 
 51,262.88 
 
 25,812.71 
 
 Montgomery .. . 
 
 . 363,484.71 
 
 227,841.68 
 
 Coffee. 
 
 . 69,062.69 
 
 93,727.78 
 
 24,665.09 
 
 Morgan . 
 
 . 146,233.08 
 
 121,700.86 
 
 
 Colbert. 
 
 . 106,692.02 
 
 80,038.14 
 
 
 Perry . 
 
 . 48,972.66 
 
 65,446.19 
 
 16,473.53 
 
 Conecuh . 
 
 ...... 45,533.59 
 
 86,686.18 
 
 41,152.59 
 
 Pickens . 
 
 . 54,792.31 
 
 78,255.92 
 
 23,463.61 
 
 Coosa . 
 
 . 27,040.09 
 
 51,178.75 
 
 24,138.66 
 
 Pike . 
 
 . 76,361.06 
 
 93,405.70 
 
 17,044.64 
 
 Covington . 
 
 . 103,989.02 
 
 112,727.72 
 
 8,738.70 
 
 Randolph. 
 
 . '49,000.32 
 
 88,013.41 
 
 39,013.09 
 
 Crenshaw. 
 
 . 40,879.02 
 
 77,710.12 
 
 36,831.10 
 
 Russell. 
 
 . 53,270.72 
 
 64,240.49 
 
 10,969.77 
 
 10,607.24 
 
 Cullman. 
 
 . 85,665.79 
 
 103,626.76 
 
 17,960.97 
 
 Shelby . 
 
 . 78,619.94 
 
 89,227.18 
 
 Dale . 
 
 . 60,672.81 
 
 78,363.90 
 
 17,964.09 
 
 St. Clair. 
 
 . 61,224.16 
 
 85,570.66 
 
 70,934.16 
 
 24,346.50 
 
 Dallas. 
 
 . 165,706.93 
 
 129,822.14 
 
 Sumter. 
 
 . 60,700.92 
 
 15,233.24 
 
 DeKalb . 
 
 . 83,959.63 
 
 113,571.64 
 
 29,612.01 
 
 Talladega . 
 
 . 126,809.33 
 
 136,665.70 
 
 9,856.37 
 
 Elmore. 
 
 . 55,155.72 
 
 95,769.02 
 
 40,613.30 
 
 Tallapoosa. 
 
 . 63,807.67 
 
 94,584.48 
 
 30,776.81 
 
 Escambia. 
 
 . 65,340.59 
 
 72,103.85 
 
 6,763.26 
 
 Tuscaloosa . 
 
 . 190,432.57 
 
 143,518.68 
 
 
 Etowah . 
 
 . 180,733.15 
 
 138,510.17 
 
 Walker. 
 
 . 164,690.71 
 
 135.116.87 
 
 
 Fayette . 
 
 Franklin . 
 
 . 40,015.43 
 
 67,275.57 
 
 27,260.14 
 
 Washington . . . . 
 
 . 38,917.07 
 
 45,266.68 
 
 6,349.61 
 
 . 58,194.71 
 
 70,331.10 
 
 12,136.39 
 
 Wilcox . 
 
 . 50,639.48 
 
 73,897.72 
 
 23,258.24 
 
 Geneva . 
 
 . 66,570.43 
 
 69,329.66 
 
 2,759.23 
 
 Winston . 
 
 . 31,093.33 
 
 47,698.34 
 
 16,605.01 
 
 Greene . 
 
 . 40,822.76 
 
 38,189.62 
 
 As will be noted from the above statement fifty-two 
 
 Hale . 
 
 . 49,718.52 
 
 67,352.07 
 
 17,633.55 
 
 countries of the 
 
 State do not contribute directly to the 
 
 Henry. 
 
 . 37,511.46 
 
 68,828.47 
 
 31,317.01 
 
 support of the 
 
 Higher Educational Institutions of the 
 
 Houston . 
 
 . 95,191.57 
 
 110,494.41 
 
 15,302.84 
 
 State, or the Insane Hospitals, or the Executive, 
 
 Judicial or 
 
 Jackson . 
 
 . 85,408.66 
 
 97,420.81 
 
 12,012.15 
 
 Legislative Department. 
 
 
 i , 
 
 12 
 
LESS THAN TEN PER CENT OF MONEY 
 
 IN TREASURY PAID OUT IN SALARIES 
 
 Investigation Develops That in the Event Every Official’s and Every Employe’s Place 
 is Abolished, Taxpayers Would Benefit 9.5 Cents on Every Dollar Paid in 
 
 $47,650,048.15 EXPENDED THIS ADMINISTRATION OF WHICH ONLY $4,376,- 
 
 207 WAS FOR SALARIES 
 
 Comparison With Pay in Private Life of Similar Employees Shows That Alabama De¬ 
 partment Heads, Clerks, Etc., in General Are Not Overpaid as Many People Think 
 
 By Atticus Mullin. 
 
 This series of articles has dealt so far with the receipts 
 by the state treasury from real and personal property 
 taxes and from general business licenses. It was ex¬ 
 plained that these taxes are the taxes paid by you and 
 me. In other words these are the taxes paid directly 
 into the treasury of Alabama by 99 per cent of the peo¬ 
 ple of Alabama who pay taxes. It was explained that 
 there would follow in due course of time articles showing 
 the total amount of taxes paid into the state treasury. 
 
 This article will deal with the cost of running the gov¬ 
 ernment, in other words, the salaries, etc., of all depart¬ 
 ments, boards, and commissions, together with executive 
 and judicial department salaries and expenses, and the 
 expenses incident to legislative sessions. 
 
 It has been the custom in Alabama for many candidates 
 for state offices to go up and down the borders of the 
 state preaching economy. To secure the plaudits of their 
 audiences many of these speakers, or candidates, have con¬ 
 veyed to the minds of the voters of the state that the 
 money paid into the state treasury from taxation has gone 
 principally into the pockets of office holders and employes 
 of the state government. These assertions on every public 
 stump in this state have always fired audiences to a frenzy 
 of excitement and applause. When these assertions were 
 re-enforced with promises of abolition of a great many 
 offices and reduction in salaries of the state’s employes, 
 they have resulted in vast numbers of votes for the can¬ 
 didates making them. 
 
 Whether or not the statements of these candidates and 
 speakers are borne out in facts, or whether or not they can¬ 
 not be borne out, is the purpose of this article. There is no 
 intention in this article to justify the number of employes 
 of the state of Alabama, or the salaries received. It will 
 be the purpose of this article to show by cold figures the 
 amount received by the employees of the state to adminis¬ 
 ter the affairs of the state and a comparison of the 
 amounts received by these employees with the amounts 
 received by employees of private institutions for the same 
 services. 
 
 In the four years of Governor Kilby’s administration 
 the disbursements amounted to $47,656,048.15. It would 
 be imagined from stump speeches of candidates, and can¬ 
 didates’ supporters, that probably three-fourths < of this 
 amount was expended in salaries for the administration 
 of the state government. Frankly, the writer of this 
 article, who was for many years an employe of the state, 
 thought that a great proportion of the money expended 
 by the state was expended in saleries for the administra¬ 
 tion of the affairs of the state. But a non-partisan, un¬ 
 biased inquiry into the expenditures for the administra¬ 
 tion of affairs of the state has produced a rude awakening. 
 
 Of the $47,656,048.15 expended during the Kilby admin¬ 
 istration. being the fiscal years October 1, 1918, to Septem¬ 
 ber 30, 1922, there was only expended a total of $4,376,207 
 for administration. This amount includes the salaries and 
 expenses of the executive and judicial departments of the 
 state of Alabama and for the expenses of the legislative 
 sessions, and for all departments, boards and commissions 
 and for all other administrative expenses and employees 
 during this four year term. In other words, in round fig¬ 
 ures, only 9 5-10 cents out of every dollar disbursed by the 
 
 state treasury went for expenses of the administration of 
 the state government. 
 
 To go further, it only cost the people of Alabama 
 9 5-10 cents out of every dollar disbursed to pay the salary 
 and expenses of the governor of Alabama and his execu¬ 
 tive employes, the salaries of all the judges in Alabama 
 (supreme court, appellate court, circuits and solicitors) 
 and the salaries of all department heads, boards and com¬ 
 missions and their employes, together with the cost of the 
 three legislative sessions. . . . 
 
 It cannot be denied that the present administration has 
 been more liberal in salaries of employes of the state of 
 Alabama than any previous administration. This was 
 brought about by the fact that the salaries of persons 
 engaged in private affairs reached a higher point during 
 the years of this administration than had ever been 
 reached before. The present governor of Alabama went 
 into office assuring the people of Alabama of a business 
 administration. There was named at the outset of his ad¬ 
 ministration a budget commission whose duty it was to 
 inquire into every department of the state government, tne 
 salary of every employe and to fix a budget of expenditures 
 which would be economical, but would at the same time in¬ 
 sure competent employes to handle the vast funds and to 
 direct the vast activities of the state of Alabama. Gov¬ 
 ernor Kilby was a business man, schooled in the thought 
 that the cheapest employe was not the most competent 
 employe. He found that competent employes m other lines 
 of business were drawing greater salaries than had prev¬ 
 iously been fixed for employes of the state. Desinng 
 competency, he was not niggardly in fixing the salaries 
 of employes of the state. 
 
 Chief clerks in the various departments of the state of 
 Alabama, handling the expenditures of millions of dollars, 
 are not paid in proportion to chief clerks in public utility 
 corporations of like magnitude of expenditures. 1 he heads 
 of departments in the state government responsible for, 
 and handling millions of dollars, do not receive a stipend 
 from the state which is comparable with managerial heads 
 in private corporations of less magnitude. 
 
 The hue and cry in every legislature has been to de¬ 
 crease the compensation of stenographers and office men 
 and women in the state government. A member of the 
 state senate on one occasion in an impassioned speech de¬ 
 clared that “no stenographer is worth more than $60 
 per month and half of them are worth $40. This is said 
 to be the attitude of the average legislator who speaks 
 for home consumption. The stenographers do not receive 
 salaries which are comparable to salaries received by the 
 same class of employes in private life. This statement is 
 not made on hearsay, but after a careful investigation 
 by the writer of these articles of salaries paid to this 
 same class of employes in private life in Montgomery. 
 
 The inestimable conclusion must be reached that were 
 the next legislature to abolish the executive department, all 
 of the judges and solicitors of Alabama and all the heads 
 of all the departments, boards and commissions of the 
 state, that there could not result to the taxpayers of the 
 state a reduction of more than 9 5-10 per cent in the 
 amount that they pay to the state treasury. No well in¬ 
 formed man or woman could argue for a moment that the 
 state of Alabama could exist without a judge, without a 
 
 13 
 
solicitor, without a department head, or without minor 
 employes. Should a reduction of as much as 25 per cent 
 in the salaries of the employes of the state be made by the 
 next legislature of Alabama it would only result in a 
 little more than two per cent decrease in the amount of 
 taxes paid by the people of Alabama. The will of the 
 legislature is supreme that it can or cannot decide to make 
 this reduction. 
 
 On Sunday morning there will appear in this series of 
 articles a diagram showing the receipts and disburse¬ 
 
 ments of the state of Alabama from all sources. This 
 diagram, the writer considers, is the most instructive 
 diagram which has been shown in this series of articles 
 and will give a bird’s eye view of the operations of the 
 state of Alabama during the four years of the present 
 administration. It will show the receipts from all sources 
 and it will show the disbursements to all activities. It 
 will be an educational exhibit which should prove of help 
 to those people of Alabama who are genuinely interested 
 in their state government. 
 
 LETTER TO THE EDITOR 
 COMMENDATION FROM DR. HART 
 
 New York City, Dec. 1, 1922. 
 
 “Mr. Atticus Mullin, 
 
 Cfo Montgomery Advertiser, 
 
 Montgomery, Alabama. 
 
 “Dear Sir— 
 
 “In preparing a special report on the social institutions 
 of Alabama, I have read your articles in the Montgomery 
 Advertiser, from November 9 to 22. I want to congratu¬ 
 late you upon the skill and understanding with which these 
 articles have been prepared. I have recently visited nine 
 of the prison camps of the State, together with the four in¬ 
 stitutions for children and the two hospitals for insane, 
 and have gone over the work of the State Department of 
 Health, the Prison Inspector’s Department and the Child 
 Welfare Department. You are entirely justified in the 
 
 opinion expressed in your articles, that the State has got¬ 
 ten value received from the increased expenditures of the 
 past few years. 
 
 “The increase of expenses was absolutely unavoidable, if 
 the State was to meet even partially its obligation toward 
 its dependent and neglected classes. 
 
 “I believe that such constructive criticism as appears in 
 your articles is far more advantageous to the State than 
 the destructive criticism which too often appears in polit¬ 
 ical campaigns. 
 
 “I do not know whether you are familiar with my report 
 of 1918, on “The Social Problems of Alabama,” but if not, 
 I think that you would be interested in reading it. You 
 will find it in the Department of Archives and History. 
 
 “Very truly yours, 
 
 “H. H. HART, 
 
 “Russell Sage Foundation, 130 E. 22d Street, New York 
 City.” 
 
 14 
 
BIRDS EYE VIEW OF KILBY ADMINIS¬ 
 TRATION GIVEN JN FORM OF DIAGRAM 
 
 Vital Information to Stockholders in the Corporation Known as the State of Alabama 
 
 is Given 
 
 CITIZENS AND TAXPAYERS ARE GIVEN LARGE DIVIDENDS FOR THEIR IN¬ 
 VESTMENT, FIGURES SHOW 
 
 By Atticus Mullin. 
 
 In this series of articles there is printed today for the 
 first time figures showing the total receipts and total dis¬ 
 bursements during the administration of Governor Kilby. 
 Previous articles have dealt with the receipts of the state 
 treasury from real and personal property tax and from 
 general business licenses. It was explained that this was 
 the direct tax which vitally affects ninety-nine per cent 
 of the stockholders in the incorporation of the state of 
 Alabama. It has been shown that Governor Kilby spent 
 for the four necessary activities, schools, old soldiers, in¬ 
 sane hospitals and the public health, considerably more 
 than he took in in these taxes paid by you and me. It 
 was stated that there would follow an article showing total 
 receipts of the state treasury from all sources which would 
 explain why the present administration was able to give 
 to the stockholders more in just four activities than the 
 stockholders paid in. This article explains. 
 
 There will be found in the continuation of this article 
 on an inside page a diagram showing the receipts and dis¬ 
 bursements of the administration for the four years. Re¬ 
 ceipts from all sources are segregated in the diagram, 
 as are the disbursements to all activities. The diagram 
 shows that it is not from real and personal taxes and 
 general business licenses that the state of Alabama gets 
 the bulk of its revenue. The diagram will show that out 
 of total receipts of over $49,000,000, you and I only paid 
 into the treasury a total of a little over $20,000,000, or 
 less than half of the total receipts of the state from all 
 sources. Governor Kilby disbursed during his adminis¬ 
 tration as shown by the diagram $47,656,048. In other 
 words Governor Kilby gave back to the stockholders who 
 paid in around $20,000,000 in property and general busi¬ 
 ness license tax, $27,000,000 more than they paid in. This 
 is why Governor Kilby was able to enormously increase 
 school and other necessary appropriations. 
 
 The diagram will show that the public utility and other 
 corporations of Alabama were the great contributors to 
 the treasury. The insurance companies, fertilizer compa¬ 
 nies and banks paid into the treasury in four years $2,- 
 651,035. The coal companies and furnace companies paid 
 
 into the state $1,335,235 in ore and coal tonnage taxes. It 
 must be explained of course that many of these companies 
 also paid real property taxes, franchise taxes, etc., in addi¬ 
 tion to this tonnage tax. Corporation franchise tax, en¬ 
 trance fees for corporations and charter fees cost the cor¬ 
 porations in the four years $1,903,800. Such corporations 
 as railroads, power companies, electrical, gas, telephone 
 and other public service corporations paid into the treas¬ 
 ury during the four years a total of $3,630,093. In other 
 words the particular class of corporations enumerated 
 above paid into the state treasury a total of over $10,000,- 
 000. A number of them not only paid these special taxes 
 but also property taxes and others. The diagram shows 
 more clearly than words where the money comes from 
 which enables the state government to give its stockhold¬ 
 ers more than they pay in, in other words, a dividend of 
 over 100 per cent each year. 
 
 The diagram shows that the state convict department 
 is a great source of income to the state. During the four 
 years of Governor Kilby’s administration the convict de¬ 
 partment paid in actual money into the state treasury a 
 total of $7,987,409. In other words the convict department 
 pays into the state treasury practically two millions of 
 dollars per year. This figure does not include the labor 
 of convicts which went into the construction of Kilby- 
 prison and other accomplishments. 
 
 Motor vehicles do their share for the treasury. For 
 the four years of Governor Kilby’s administration the 
 man “who steps on the gas” paid into the state a total 
 of $3,427,237 for the privilege of so “stepping.” This 
 does not include the personal property tax which he pays 
 on his automobile. In other words during the four years 
 the autoist in Alabama paid half as much privilege taxes 
 as all of the holders of property outside of the cities and 
 towns of Alabama paid in property tax. 
 
 The diagram shows disbursements as well as receipts.. 
 The comparatively small amount paid out in salaries for 
 the administration of the state is shown in the diagram. 
 Miscellaneous receipts and small miscellaneous expendi¬ 
 tures are shown. A glance at the diagram will spot them,, 
 in a moment. 
 
^o<° fX,*" i •' YvV* • k\\ 
 
 s «■ ••%>< „p-1 
 
 M\ CON 
 
 ^ICJ- 
 
 ' 7 9« 7 ^ 
 
 V 
 
 r fjA*^ 
 
 , '////a 
 
 4,1w ^ v 
 
 I Ft**"*??- 
 
 I - ? ?x 
 
 ^ OOLS *% , 
 
 ^Z>X\ 
 
 ' G/c O^ 0>, 
 
 ' 0.4 
 
 
 ,/ > s « ?z 
 
 \' r ^n Ce '%«, 
 
 &*'**'■ I w- °*CTc_&^—^ 
 
 _ _ J K/ , . ce «r>& _Jt ee pL/for circle) 
 
 M,sc*u<,r,. 0 «, y^ eyy Construction 
 
 - lE2£EL££sL 
 
 , From all sou rc e. - 
 
 Vd I# 1918 +°5e P i 30* )9ZZ 
 
 *4-9.689.-4-16. 'll 
 
 ■-—" •/-«» — - • ' ' 
 
 F 
 
 • 6 \& e 
 
 ^2*2 
 
 -.v** 
 
 (Se<? cuT&r circle) __k —--—- 1 —- 
 
 . . % — ■ — | 
 
 DlSBUKSE-IxlENTS ] Confederate 
 
 Oct )$±l 918+° Scot 30^ miL Sn/^.' 
 
 e r^ 
 
 le Zs. 
 
 Ke^ipt, L» ,CQ l^ft oo -UlZXUKi’eW.CJ'i i O 1 Wi/ea 
 
 #ar4jjiz-\ 4’ F-Aoct.\m9\8+°Se.p*30*i , )ttL s 0 u,- 
 
 ttairo * 6 ' 1 e ,Tln^ r A& d^dsee secono/c/rde.) ^ ' 
 
 i F jX~^ 
 
 w i c tdS^^^Mfiff 
 
 r>-$ o I 
 
 [Te^^ r<3rV L0 ^ | 
 
 \Keiund of Bonds 
 
 \Hi$hway Dept- 
 
 'Total of 
 
 ~ S - 3,S ' 793." 
 
 Oo 
 
 r s/' C>4 P, ^ 
 
 (fi^'y4^tht4 wwi' 
 
 £ 'K O rfk '^ ) / 6 0) «7 r,. 
 
 >WAo A J ^ 
 
 ‘"it&xtesfc 
 
 N/cV 
 
 5 K^ Cl'V 
 gyffjT $ 1 °- 
 
 ■-/ From Fax or> 
 
 £ e / a L^ 5 ^ e m C/ttes &7Z t 
 hn c/ uaf /r)$ /mproveme-n-hs. 
 
 5.985,963.00 
 
 8> 
 
 § ff i 
 
 *& £■ 4. 
 
 s' !/ K 
 
 ' <C ;Gd ^ 
 
 / / o 
 
 «<“(?' 0 <° / / 
 ^ ^V\> a 
 
 ■ **<**Fys-° 
 
 A 
 
 
 .«/ 
 
 
 NOTE: Of the excess receipts, viz.: $2,033,428.56, as shown in diagram there was in the Treasury 
 on Sept. 30th, 1922, the sum of $878,141.64, and approximately all of the balance was used in the pay¬ 
 ment of warrants outstanding Oct. 1st, 1918 in excess of warrants outstanding Oct. 1st, 1922. 
 
 The above diagram presents a birdseye view of the 
 ^activities, of the state of Alabama during the four years 
 of Governor Kilby’s administration. The seeker for infor¬ 
 mation will find on this diagram the source of the state’s 
 income. This is shown in the outside segments. In the 
 middle segments are shown the disbursements of the 
 state and to whom disbursed. They show who gets the 
 money. The small circle at the center of the diagram 
 merely shows the total receipts and disbursements for 
 the four year period. One looking at this circle might 
 draw the conclusion that the state of Alabama now has a 
 two million dollar surplus in the treasury. This is not 
 
 true, but the note below the diagram explains the differ¬ 
 ence. However, it may be said that the Kilby adminis¬ 
 tration not only paid off a large floating debt but retired 
 $500,000.00 in bonds. It also built the $1,215,000 new 
 prison at Kilby, new prisons at Speigner, Number 
 four, new buildings at the several Eleemosynary and 
 Educational Institutions, which are eternal assets to the 
 state. This diagram, as has been the case with all 
 others emphasizes the enormous progress Alabama has 
 made for education. Look at the size of the segment in the 
 middle circle which carries appropriations for public 
 schools and other educational institutions. 
 
 16 
 
GROWTH OF EDUCATION IN 
 
 ALABAMA VERY STRIKING 
 
 Figures For Four Administrations Show 
 
 Constant Effort to Abolish Ignorance 
 
 By Atticus Mullin. 
 
 A previous article in this series carried a comparison 
 between the Kilby and Henderson administrations in the 
 amount of money disbursed by the state treasury for 
 four necessary state activities, education, health, old 
 soldiers and hospitals. It was shown in that article that 
 Governor Kilby took in a great deal more money than 
 Governor Henderson in four years but that he also paid 
 out a great deal more for these activities. A careful stu¬ 
 dent of state affairs suggested to the writer that the Ad¬ 
 vertiser should go further and compare the amounts paid 
 out to these four activities for five administrations, or be¬ 
 ginning with Governor Jelks and ending with Governor 
 Kilby. 
 
 This article will show the astounding growth of edu¬ 
 cation in Alabama as no other article has done. During 
 his four years in office Governor Jelks spent $5,254,586.41 
 on the development of education in Alabama. During his 
 four years Governor Kilby has spent $19,935,321 on edu¬ 
 cation. Governor Kilby spent the enormous total of 
 $12,089,439 on common schools alone in four years. In 
 other words he spent more than twice as much on com¬ 
 mon schools alone as Governor Jelks spent on all educa¬ 
 tional activities. 
 
 It should be explained here that this article is not in¬ 
 tended as a criticism of Governor Jelks, or of any of the 
 governors mentioned in the article. It is not intended as a 
 boost for any of them. The purpose of the article is to let 
 the stockholders in the Alabama corporation have a 
 glimpse at the enormous strides Alabama has made in fos¬ 
 tering four things which are vital and necessary to the 
 " stockholders. Another article will deal with the receipts 
 and disbursements of these administrations and will show 
 that Governor Kilby spent more because he received more. 
 
 Property tax, both real and personal and general busi¬ 
 ness licenses are the taxes paid by you and me and we 
 compose ninety-nine per cent of the number of taxpayers 
 in the state. On this class of taxation Governor Jelks 
 received $9,379,308.40. Governor Comer received $12,- 
 086,536. Governor O’Neal received $15,414,293.68. Gov¬ 
 ernor Henderson received $17,518,011. Governor Kilby 
 received $23,598,012. The names of the Governors are 
 merely used for the purpose of identifying the quadren- 
 niums and not for the purpose of identifying the governors 
 themselves. Using the names of the Governors instead 
 of the quadrenniums, the writer believes, makes it simpler 
 for the reader. 
 
 Now what did these governors do with the money they 
 received from these sources touching you and me? The 
 answer is found in the table of figures accompanying this 
 article. The answer is that Alabama’s strides have been 
 so rapid and so marked that the average citizen will 
 hardly believe. Governor Jelks spent $7,603,225.37 for 
 the four necessary activities, health, old soldiers, schools 
 and hospitals. Governor Comer took the reins and he 
 rslammed his foot on the accelerator and the result is as¬ 
 
 tonishing. He spent $13,632,902 on these four necessary 
 activities. Of this total he jumped the schools expendi¬ 
 tures over Governor Jelks to $9,309,828, or eighty per 
 cent in four years for schools alone. 
 
 Governor O’Neal took the reins and .the progress con¬ 
 tinued. He spent $17,132,205 on the four necessary ac¬ 
 tivities. He spent of this amount $11,798,932 on educa¬ 
 tion. In other words he jumped Governor Comer almost 
 thirty per cent in his expenditures for schools. Governor 
 Henderson took the reins. He spent for the four necessary 
 activities $18,759,861. Of this amount he spent $13,- 
 281,758 on education. He jumped Governor O’Neal around 
 twelve per cent in education. 
 
 Governor Kilby took up the burden and unloosed the 
 brakes and poured in the gas and Alabama took another 
 hop towards complete enlightenment. He spent on the 
 four activities $27,684,051. Of this amount he spent the 
 enormous total of $19,935,321 on education. Tn other 
 words he exceeded Governor Henderson in expenditures for 
 education around forty per cent. In other words Governor 
 Kilby exceeded the expenditures of Governor Jelks for edu¬ 
 cation alone by nearly three hundred per cent. In other 
 words education in Alabama has gone along three hundred 
 per cent since 1902. 
 
 Some evidences of enormous progress by the state since 
 1902 are found in the table of figures printed on another 
 page. Governor Jelks during his four years spent $17,600 
 on the public health. Governor Kilby spent $518,254. 
 The gradual increase in expenditures for health under 
 the various administrations is shown in the table. 
 
 For Confederate soldiers, Governor Jelks spent $1,481,- 
 664. Governor Kilby spent $4,783,672. In other words 
 Alabama has enormously increased its expenditures for 
 the care of the men who wore the gray and who endured 
 sacrifice and privation and death for the lost cause. The 
 table will show that each governor from Jelks to and 
 including Kilby, gradually increased the amount alloted 
 to old soldiers. 
 
 Alabama has not neglected her duty to the insane or to 
 other eleemosynary work. Governor Jelks in four years 
 spent $849,374 in this very necessary work. Governor 
 Kilby in four years spent $2,446,904 for the same cause. 
 A study of the table will show that all of the governors in 
 the period 1902-22 inclusive were not negligent but in¬ 
 creased the appropriation for this activity. 
 
 A study of the accompanying table shows how Alabama 
 was able to make progress. The table shows that the 
 people of Alabama have enormously increased their con¬ 
 tributions to the state treasury for real and personal 
 property and for business licenses. The table will show, 
 beginning with Governor Jelks, that each succeeding gov¬ 
 ernor increased assessments because the demands for 
 schools, old soldiers and other necessary activities were 
 increasing. 
 
 The accompanying table shows the progress that Ala¬ 
 bama has made. 
 
 (Gov. Jelks) 
 
 Property Tax (Real and 
 
 Personal) . $8,094,178.04 
 
 General Business License 
 
 Tax . 1,285,130.36 
 
 (Gov. Comer) 
 $10,984,901.57 
 1,101,635.70 
 
 (Gov. O’Neal) 
 $13,985,622.51 
 1,429,671.17 
 
 (Gov. Henderson) 
 $16,114,774.00 
 1,403,237.00 
 
 (Gov. Kilby) 
 $21,357,411.00 
 2,240,601.00 
 
 Total . $9,379,308.40 $12,086,536.27 
 
 ■(Note: Property tax in¬ 
 cludes railroads, Elec¬ 
 tric and Power Com¬ 
 panies and all other 
 Public Service and 
 other Corporations. 
 
 $15,414,293.68 
 
 $17,518,011.00 $23,598,012.00 
 
 17 
 
EXPENDITURES FOR 
 County Public Schools .. 3,732,271.17 
 
 High Schools and other 
 Educational and Elee¬ 
 mosynary Institutions 
 Including Erection and 
 Repairing Rural School 
 
 Houses . 1,522,315.24 
 
 Total . $5,254,586.41 
 
 Insane Hospitals . 849,374.50 
 
 Confederate Soldiers ... 1,481,664.43 
 
 Public Health . 17,600.00 
 
 6.294.632.20 
 
 3,015,196.68 
 
 $9,309,828.88 
 
 1.219.808.20 
 3,033,530.12 
 
 69,735.00 
 
 8,422,351.45 
 
 3,376,580.58 
 
 $11,798,932.03 
 
 1,377,050.35 
 
 3,858,406.65 
 
 97,816.05 
 
 $17,132,205.08 
 
 9,326,945.00 
 
 3,954,813.00 
 
 $13,281,758.00 
 
 1,389,551.00 
 
 3,986,832.00 
 
 101,720.00 
 
 $18,759,861.00 
 
 12,089,439.00 
 
 7,845,882.00 
 
 $19,935,321.00 
 
 2,446,804.00 
 
 4,783,672.00 
 
 518,254.00 
 
 Total 
 
 $7,603,225.37 
 
 $13,632,902.20 
 
 $27,684,051.00 
 
FIVE ADMINISTRATIONS COMPARED 
 
 AS TO PRO GRESS OF ALABAMA 
 
 Figures for Two Decades of Management Shows That State Has Gone Forward in All 
 
 Activities 
 
 CONSTANT INCREASE OF RECEIPTS HAS BEEN MET WITH THE STEADILY 
 
 INCREASING EXPENDITURES 
 
 By Atticus Mullin. 
 
 The progress of the state of Alabama beginning with the 
 Jelks regime and including the Kilby regime is of vital in¬ 
 terest to the people of Alabama. A tabulated statement of 
 the receipts and disbursements of the state of Alabama for 
 the twenty years included in the four year administration 
 of Governor Jelks, of Governor Comer, of Governor O’Neal, 
 of Governor Henderson, and of Governor Kilby, is a tri¬ 
 umphant story of continued progress in all activities of the 
 state government. The writer of these articles, desiring 
 this information, asked Governor Kilby to furnish him the 
 technical assistance necessary to secure this information. 
 In spite of the fact that the request involved a great 
 amount of bookkeeping and technical information, Gov¬ 
 ernor Kilby immediately and tersely informed the writer 
 that the information would be secured. 
 
 The information contained in the table of figures accom¬ 
 panying this article is startling in its nature. Not even 
 the most inspired dreamer of the progress of Alabama 
 could have conceived of the advancement of the state and 
 of the people through its state government, which took 
 place during the four administrations succeeding Governor 
 Jelks. 
 
 A preceding article detailed the progress of Alabama in 
 its assistance to four necessary activities, schools, old sol¬ 
 diers, hospitals, and public health. This article showed 
 that Alabama had progressed by leaps and bounds in its 
 -r care of the activities mentioned. It showed that from Gov¬ 
 ernor Jelks to Governor Kilby there had been an almost 
 unbelievable increase in the disbursements from the state 
 treasury for the four things that Alabamians hold nearest 
 to their hearts. It was shown then that this increase in 
 expenditures of the state kept pace with the increse of the 
 receipts of the state. It was shown then that each gov¬ 
 ernor of Alabama from Jelks to Kilby inclusive, believed 
 in progress. 
 
 The increase in assessment for real and personal prop¬ 
 erty and business licenses during the period 1903-1922, in¬ 
 clusive, was shown in Monday’s article. Inasmuch as these 
 taxes, which are paid by you and me, who compose 99 per 
 cent of the stockholders of the incorporation known as the 
 state of Alabama, are a small part of the receipts of the 
 state treasury of Alabama it is competent to inquire into 
 the sources of other receipts into the state treasury. Sun¬ 
 day morning The Advertiser carried a diagram showing 
 the receipts and disbursements of the State of Alabama 
 for the four fiscal years that Governor Kilby has had his 
 hand on the helm of the ship of state. This article is in¬ 
 tended to go further and show the total receipts and dis¬ 
 bursements from all sources and to all objects during the 
 quadrenniums in which the ship of state was guided by the 
 hands of Governor Jelks, Governor Comer, Governor 
 O’Neal, Governor Henderson, and Governor Kilby. 
 
 During the years when Governor Jelks presided over the 
 destinies of the state the franchise tax, charter fees, per¬ 
 mits, etc., of corporations only netted the state of Alabama 
 $74,238.78. The governing authorities of the State must 
 have realized that these particular privileges of a corpor¬ 
 ation or of corporations, were worth more to the State of 
 Alabama, because in the period of Governor Kilby’s admin¬ 
 istration this same source of revenue had increased to $1,- 
 938,800.71. A study of the table will show that there was 
 a constant increase in revenue from this source, except 
 during the administration of Governor Henderson. 
 
 * None of the governors of Alabama during this period 
 were responsible for the increase in revenue derived from 
 the payment of poll tax. In spite of this fact the increase 
 
 was enormous. During the four years of Governor Jelks 
 the state treasury only received $202,232.94 in poll taxes. 
 During the four years of Governor Kilby’s administration 
 there was paid into the state treasury $554,009 by people 
 who desired the privilege of suffrage in Alabama. 
 
 Dealing with one of the most important sources of reve¬ 
 nue of the state of Alabama a most startling increase is 
 shown. 
 
 We will take the convict department: During the four 
 years of Governor Jelks’ administration, the convict de¬ 
 partment paid into the state treasury of Alabama $2,154,- 
 497.11. Governor Kilby, during his four years, boosted the 
 receipts of the convict department to the enormous total 
 of $7,987,409.03. A study of the table accompanying this 
 article will show that each governor including Comer, 
 O’Neal and Henderson, built up the receipts in this de¬ 
 partment in almost the same proportion. Governor Hen¬ 
 derson, however, had the greatest increase in receipts in 
 this department when he boosted the O’Neal receipts al¬ 
 most two million dollars. Governor Henderson gave a 
 great deal of personal attention to the convict department, 
 and it was due to his efforts and the efforts of the compe¬ 
 tent men which he had in charge that he reached the high 
 water mark in receipts prior to the Kilby administration, 
 which latter administration reached the peak in practically 
 every activity of the state government. 
 
 Going to the other side of the ledger, the accompanying 
 table of comparative receipts and expenditures for the five 
 administrations enumerated above shows that the stock¬ 
 holders in the incorporation known as the state of Ala¬ 
 bama have received amounts commensurate with the 
 amounts paid into the state treasury. The article Monday 
 explained the greatly increased amount, in fact, the enor¬ 
 mously increased amounts, gvien back to the stockholders 
 during the Kilby administration as compared with the 
 amounts given back during the Jelks administration. The 
 accompanying table shows that each succeeding governor 
 of Alabama gave back to the people of Alabama, the 
 stockholders in the incorporation, more and more as they 
 received more and more from the people. 
 
 In this connection it is shown in the table that Governor 
 Jelks received $1,055,793.14 more than he paid out. In 
 other words, when Governor Jelks surrendered to Governor 
 Comer, the state of Alabama had a huge surplus in the 
 treasury. Governor Comer, during his four years, paid out 
 $1,521,108.33 more than he received. It must be explained, 
 however, that Governer Comer expended this money for 
 permanent additions to the sum total of the assets of the 
 stockholders of Alabama. In other words, Governor Co¬ 
 mer took the surplus of Governor Jelks and took the in¬ 
 creased amounts that he received into the state treasury 
 over and above what Governor Jelks received and spent 
 it to give the stockholders of the incorporation of Alabama 
 countless new school buildings and school appropriations 
 and expenditures on other necessary activities, which 
 brought him $1,521,108.33 in the hole, so far as the state 
 treasury was concerned. 
 
 Governor O’Neal expended during his administration a 
 total of $1,328,743.18 more than he took in. The excess of 
 disbursements of Governor O’Neal will be shown in a later 
 article to have resulted from the fact that he added to the 
 physical assets of the incorporation known as the state of 
 Alabama considerably more than the excess of disburse¬ 
 ments over receipts shows. Governor Henderson spent 
 $769,542.66 more than he took in. A later article will show 
 that Governor Henderson not only added to the assets of 
 the stockholders of the incorporation known as the state of 
 
 19 
 
Alabama, but that he used the money that he received to 
 retire more than one million dollars in the floating indebt¬ 
 edness of the state which he inherited when he took office. 
 
 And now we come to the administration of Governor 
 Kilby. The accompanying table shows that Governor 
 Kilby received $2,033,428.56 more than he spent. And an 
 accompanying note to this explains the difference between 
 the amount that Governor Kilby received and the amount 
 that Governor Kilby spent. This note explains that there 
 is not now a surplus in the state treasury of the difference 
 between what Governor Kilby received and what Governor 
 Kilby spent. 
 
 The table does not show in its total the results financially 
 of the administration of Governor Kilby. In spite of the 
 enormous increase in the receipts and the accompanying 
 enormous increase in the dividends of the stockholders, of 
 the incorporation of Alabama, Governor Kilby paid up 
 more than one million dollars of the floating indebtedness 
 of the state and at the same time gave the stockholders in 
 assets a great amount. We will take, for instance, Gov¬ 
 ernor Kilby’s great accomplishment, the construction of 
 what is said to be the most modern, the most commodious, 
 the most practical state prison in the United States, known 
 as Kilby Prison and located at Montgomery. 
 
 This prison cost the people of Alabama a total of $1,- 
 215,000 in round figures. This money as a matter of fact 
 did not cost the people of Alabama a penny. The convict 
 department of Alabama, which has already been discussed 
 in this article, netted the people of Alabama more during 
 his administration than the prison cost. Therefore, Kilby 
 Prison can be added to the assets of the people of Alabama 
 without adding to the indebtedness of the people of Alaba¬ 
 ma. And to analyze further the accompanying table: Gov¬ 
 ernor Kilby found new sources of revenue. Governor Kilby 
 conceived the idea that the God-given resources of Ala¬ 
 bama, the mineral resources, were not given for the pur¬ 
 pose of exploitation by favored individuals. He believed, 
 and he convinced the legislature, that every ton of coal and 
 iron ore taken from the soil of Alabama should be taxed. 
 In these two items alone he added in two years of his ad¬ 
 ministration a total of more than $1,135,000 to the revenue 
 of the state. Unless the taxation on iron ore and coal is 
 abolished by the next legislature the incoming administra¬ 
 tion will receive more than $2,750,000 from these two 
 sources alone. 
 
 A comparison of the amount of money required from the 
 stockholders of the incorporation of Alabama for the re¬ 
 tirement of bonds and bonds refunded will show that Gov¬ 
 ernor Kilby retired $500,000 worth of bonds and refunded 
 $454,000 worth of bonds. The table does not show the 
 other administrations mentioned in this article retired or 
 refunded bonds. 
 
 Without disparagement of other administrations enum¬ 
 erated in this article it may be stated that the Kilby ad¬ 
 
 ministration created a considerable number of activities. 
 Among them was the Workman’s Compensation Bureau, 
 the Child Welfare Department, the State Securities Com¬ 
 mission, the Law Enforcement Department, The Board of 
 Control and Economy, and the Social Hygiene Board. In 
 other words, there was a constant addition to the dividends 
 to the stockholders of Alabama during Governor Kilby’s 
 administration. It may be explained that the purpose of 
 these articles is not to laud Governor Kilby’s administra¬ 
 tion or to disparage any other administration of the state 
 government, but to simply show to the stockholders of the 
 incorporation of Alabama what they have been receiving 
 in proportion to what they have been paying. If Governor 
 Kilby’s administration, by comparison, shows progress the 
 writer of these articles does not wish to conceal it, to con¬ 
 done it or to laud it. The comparison speaks for itself. The 
 cold figures are there for each administration and the 
 friends and supporters of each administration can take 
 particular pride because Alabama did not have a back- 
 stepping governor, in the last two decades. 
 
 If the people of Alabama are in a disposition to about 
 face and return to receipts and disbursements of their 
 incorporation of four, of eight, of twelve year ago they 
 have the supreme power thorugh their representatives to 
 do so. The legislature of Alabama with the new adminis¬ 
 tration of the affairs of Alabama will function in January 
 of the coming year. 
 
 This legislature is supreme. The members were chosen 
 by the stockholders of the incorporation of Alabama. The 
 members represent the stockholders. The members, 
 usually, are subservient to the stockholders and they 
 can reduce the receipts of the government of Alabama. 
 They can reduce the disbursements of the state of Alabama. 
 It is self evident that if they reduce the receipts of the 
 state of Alabama they must reduce the disbursements of 
 the state of Alabama. In the event that they reduce the 
 receipts of the state of Alabama, which means that they 
 must reduce the assessment of each stockholder in the in¬ 
 corporation of Alabama, where will they reduce the ex¬ 
 penditure? Will they reduce it in education? Will they 
 reduce it in old soldiers? Will they reduce it in the health? 
 Will they reduce it in the hospitals and eleemosynary insti¬ 
 tutions? or the number of the employees of the state? 
 Will they reduce the salaries of employees of the state? 
 The answer will be found in the acts of the legislature of 
 1923. 
 
 There will go into office a governor who will succeed 
 Givernor Kilby. This governor will be W. W. Brandon. 
 Probably there has never gone into office of Alabama a 
 governor more familiar with every activity of the state 
 government. The success of or failure of the administra¬ 
 tion of Governor Brandon will be shown at the end of his 
 administration in a table of financial statistics similar to 
 
 TOTAL RECEIPTS FOR YEARS 1903 TO 1922 INCLUSIVE BY QUADRENNIAL PERIOD 
 
 1903 to 1906 
 
 (Jelks) 
 
 Property tax (real and personal) including 
 
 public utilities.$ 8,094,178.04 
 
 General business licenses. 1,285,130.36 
 
 Miscellaneous licenses. 111,163.14 
 
 Franchise tax, charter fees, permits, etc. of 
 
 corporations . 74,238.78 
 
 Coal tonnage tax. none 
 
 Iron ore tonnage tax. none 
 
 Poll tax . 436,792.26 
 
 Mortgage tax . 202,232.94 
 
 Convict department. 2,154,497.11 
 
 Oil companies, tags and licenses. none 
 
 Temporary loan . 
 
 Refunding Bonds Sold . 
 
 Dog registration and tax. none 
 
 Insurance department. 365,496.71 
 
 Motor vehicle license tax. none 
 
 Trust funds including federal aid to 
 
 schools, health, roads and road bonds. .. 100,000.00 
 
 Agricultural and industries .. 327,641.57 
 
 Solicitors’ fee, trial tax. 105,542.40 
 
 Miscellaneous fees, land sales and other 
 
 receipts . 276,351.65 
 
 1907 to 1910 
 
 1911 to 1914 
 
 1915 to 1918 
 
 1919 to 1922 
 
 (Comer) 
 
 (O’Neal) 
 
 (Henderson) 
 
 (Kilby) 
 
 $10,984,901.57 
 
 $13,985,622.51 
 
 $16,114,774.00 $21,357,411.00 
 
 1,101,635.70 
 
 1,429,671.17 
 
 1,403,237.00 
 
 2,240,601.86 
 
 91,032.02 
 
 113,492.33 
 
 185,986.00 
 
 245,234.18 
 
 125,782,71 
 
 220,092.47 
 
 110,088.87 
 
 1,938,800.71 
 
 none 
 
 none 
 
 none 
 
 934,622,52 
 
 none 
 
 none 
 
 none 
 
 400,613.00 
 
 575,598.34 
 
 665,753.40 
 
 677,250.84 
 
 1,006,983.00 
 
 378,147.58 
 
 438,861.64 
 
 346,794.31 
 
 554,009.00 
 
 3,447,012.10 
 
 4,389,416.72 
 
 6,448,408.80 
 
 7,987,409.03 
 
 54,243.80 
 
 126,420.70 
 
 119,398.44 
 
 462,103.35 
 
 300,000.00 
 
 1,200,000.00 
 
 900,000.00 
 
 454,000.00 
 
 none 
 
 none 
 
 35,301.46 
 
 409,160.82 
 
 704,328.47 
 
 1,051.888.07 
 
 1,240,156.64 
 
 2,090,853.33 
 
 none 
 
 157,807.95 
 
 675,416.44 
 
 3,042,374.04 
 
 150,000.00 
 
 205,000.00 
 
 239,575.42 
 
 4,260,190.00 
 
 428,545.74 
 
 778,067.50 
 
 454,250.42 
 
 514,398.06 
 
 133,594.46 
 
 155,275.85 
 
 131,953.90 
 
 237,305.96 
 
 537,923.71 
 
 603,426.25 
 
 572,421.80 
 
 653,406.85 
 
 .$13,533,264.96 $18,712,746.20 $24,620,796.56 $29,954,713.34 $49,689,476.71 
 
 20 
 
 Grand total gross receipts 
 
t 
 
 DISBURSEMENTS FOR EXPENSES AND OTHER PURPOSES OF THE STATE FOR YEARS 1903 TO 192Z, 
 
 INCLUSIVE BY QUADRENNIAL PERIODS 
 
 1903 to 1906 
 (Jelks) 
 
 Public school, high schools and other educa¬ 
 tional and eleemosynary institutions..? 5,254,586.41 
 
 Confederate soldiers . 1,481,664.43 
 
 Insane hospitals... 849,374.50 
 
 Public health. 17,600.00 
 
 1907 to 1910 
 (Comer) 
 
 $ 
 
 9,309,828.88 
 
 3,033,530.12 
 
 1,219,808.20 
 
 69,735.00 
 
 1911 to 1914 
 (O'Neal) 
 
 $11,798,932.03 
 
 3,858,406.63 
 
 1,377,050.35 
 
 97,816.05 
 
 1915 to 1918 
 (Henderson) 
 
 $13,281,758.00 
 
 3,986,832.00 
 
 1,389,551.00 
 
 101,720.00 
 
 1919 to 1922 
 (Kilby) 
 
 $19,935,321.00 
 
 4,783,672.00 
 
 2,446,804.00 
 
 518,254.00 
 
 Executive and judicial departments and 
 
 legislature . 
 
 Feeding prisoners . 
 
 Tax adjusters . 
 
 Departments, boards, and commissions, 
 attorney general, mines, insurance, 
 history, conservation, banking, prison 
 inspector, tax, military, geological 
 
 survey,etc. 
 
 Workman’s Compensation Bureau, Child 
 Welfare Department, State Securities 
 Commission, Law Enforcement Depart¬ 
 ment, Board of Control and Economy, 
 Social Hygiene Board (Created 
 
 1919-1920). 
 
 Convict Department. 
 
 Public roads, maintenance and new con¬ 
 structions . 
 
 Interest on public debt (bonds). 
 
 Repayment of loans. 
 
 Miscellaneous expenses .. 
 
 Bonds retired. 
 
 Bonds refunded . 
 
 760,343.09 
 
 371,958.40 
 
 none 
 
 245,678.74 
 
 1,025,363.33 
 
 1,793,530.00 
 
 677,371.92 
 
 1,274,028.62 
 
 447,995.50 
 
 none 
 
 475,856.25 
 
 none 
 
 2,080,749.21 
 
 1,429,975.00 
 
 892,347.75 
 
 1,531,054.11 
 
 517,557.29 
 
 none 
 
 650,655.73 
 
 none 
 
 2,907,901.50 
 
 378,990.50 
 
 1,429,800.00 
 
 200,000.00 
 
 201,375.53 
 
 1,491,182.97 
 
 657,485.06 
 
 none 
 
 732,858.69 
 
 none 
 
 4,324,424.07 
 
 472,950.21' 
 
 1,431,428.67 
 
 1,000,000.00 
 
 1^,854,26)5.23 
 
 1,851,542.00 
 
 512,088.42 
 
 221,396.95 
 
 1,464,981.00 
 
 311,133.07 
 
 5,935,937.57 
 
 4,159,138.00 
 
 1,385,025.24 
 
 1,200,000.00 
 
 1,976,874.90 
 
 500,000.00 
 
 454,000.00 
 
 TOTAL.$12,477,471.82 $20,233,854.53 $25,949,539.74 $30,724,256.00 $47,656,048.15 
 
 Receipts in excess of disbursements as 
 
 shown above .$ 1,055,793.14 . $ 2,033,428.56: 
 
 Disbursements in excess of receipts as 
 
 shown above . $ 1,521,108.33 $ 1,328,743.18 $ 769,542.66 . 
 
 NOTE: The item of miscellaneous expenses shown above includes $555,918.51, the cost of troops on duty in. 
 Birmingham district during strike of 1921-1922. 
 
 Of the excess of receipts in Governor Kilby’s administration, viz: $2,033,428.56, as shown in the table, there was: 
 in the treasury on September 30th, 1922, the sum of $878,141.64, and approximately all of the balance was used in. 
 the payments of warrants outstanding October 1st, 1918, in excess of warrants outstanding October 1st, 1922. 
 
 i. 
 
 \ 
 
 21 
 
STATE TREASURY GETS MONEY FROM 
 
 MANY SO URCES AS SHOWN BY TABLE 
 
 Year Ending September 30, 1922, Shows $15,621,700.73 Received From All 
 
 Sources 
 
 By Atticus Mullin. 
 
 The stockholders in the incorporation known as the 
 state of Alabama are probably interested in a more de¬ 
 tailed account of the receipts of the state and of their 
 sources. The fiscal year ending September 30, 1922, will 
 probably serve as a composite from which the stock¬ 
 holders may get the information as to the sources of 
 revenue going into the state treasury. 
 
 The state treasury of Alabama for the fiscal year ending 
 September 30, 1922, received a total of $15,621,700.73. 
 This money was received from four sources. There was 
 received into the general fund of the state a total of $7,- 
 569,707.49. Trust funds of the state brought into the 
 state treasury a total of $3,797,745.99. There was re¬ 
 ceived into the state treasury for the educational fund a 
 total of $3,267,283.95. The pension fund of the state was 
 enriched for a total of $986,963.30. 
 
 The general fund of the state received its money from 
 the two and one-half mill tax. The educational fund of 
 the state received its money from the three mill tax and 
 the pension fund of the state received its money from the 
 one mill tax. There was slight addition to the educational 
 fund and to the pension fund outside of the three mill tax 
 and the one mill tax which are shown in the accompany¬ 
 ing table. 
 
 The table accompanying this article dealing with the 
 sources of revenue to the state treasury is self-explanato¬ 
 ry. However, it may not be amiss to bring to the atten¬ 
 tion of the stockholders of the incorporation of Alabama 
 particular sources of revenue. For instance the table 
 shows that the department of agriculture and industries 
 brought into the state for the year a total of $95,392.78. 
 
 A big source of revenue for the general fund of the 
 state of Alabama is the convict department. The gross 
 receipts of this department for the year is shown to be 
 $1,911,529.23. This represents the actual money which 
 the state treasury received from the operation of the con¬ 
 vict department. It does not represent the intrinsic value 
 in dollars and cents of the convict department to the 
 stockholders of the incorporation. In addition to the 
 frtoney actualy paid into the state by the convict depart¬ 
 ment the state was benefitted by the convict labor used 
 in the erection of Kilby prison, and of the convict labor 
 used in the care and keep of the capitol grounds, both 
 amounting to a considerable sum if free labor had been 
 employed instead. 
 
 And as an example of what the corporations are doing 
 the table shows that the annual corporation franchise tax, 
 both foreign and domestic, for the fiscal year ending Sep¬ 
 tember 30, was $727,990.19. A glance at the table will 
 show that there were other revenues from corporations not 
 enumerated in this total. 
 
 This article will not attempt to enumerate all the 
 sources of revenue but the stockholders of the incorpora¬ 
 tion known as the state of Alabama are invited to peruse 
 the accompanying table. General state taxes for the year 
 amounted to $2,389,752.23. These taxes are the taxes 
 paid by you and me who compose 99 per cent of the stock¬ 
 holders of the state of Alabama. They include real and 
 personal taxes. 
 
 And looking further the table shows that the coal tonnage 
 tax amounted to $366,694.88. The iron ore tonnage tax 
 amounted to $132,885.05. And looking at the table it can 
 be seen that the insurance department brought into the 
 state of Alabama’s treasury a total of $562,179.81. This 
 was brought in through special fees collected from the 
 insurance corporations. Another large soupce of revenue 
 to the state treasury is license taxes. The fiscal year 
 ending September 30, 1922. saw the state treasury re¬ 
 ceiving $568,273.84 from licenses. In addition to this 
 the treasury received $134,956.83 from mortgage taxes. 
 
 Such corporations as oil companies doing a wholesale busi¬ 
 ness paid into the state treasury $64,122.03, while the sale 
 of oil tags brought in $52,279.62. 
 
 Quite an item in the receipts of the state of Alabama 
 is the public utility inspection fees. The modern public 
 utility bill, which Alabama now has was passed at the sug¬ 
 gestion of Governor Thomas E. Kilby in a message to his 
 special session of the legislature of 1920. Governor Kilby 
 reached the conclusion that the supervision of the public 
 utilities of Alabama, including the railroads, street car 
 companies, hydro-electric power companies, telephone com¬ 
 panies and other public utility companies, should be paid 
 for by the utilities. A graduated scale of inspection 
 fees for these utilities was provided in the utility bill 
 now in effect which yielded the state a total of $40,- 
 425.73. It must be understood, of course, that when 
 these public utilities pay this inspection fee, that the 
 fee is really paid by the people of Alabama, because 
 the public utility act requires the Alabama Public Serv¬ 
 ice Commission to fix rates Which will yield a fair re¬ 
 turn on the value of the property of the utilities devoted 
 to the service of the people of Alabama. 
 
 A glance at the table accompanying this article shows 
 the receipts into the trust fund of the state of Alabama. 
 It should be explained that these receipts under the law 
 are not appropriated by the legislature of the state of 
 Alabama for other purposes than that for which they were 
 received. 
 
 The larger receipts among the trust funds are auto 
 licenses, which reach the huge total of $962,619.87 for the 
 fiscal year ending September 30, 1922. It is mandatory 
 that these receipts shall be used on the public roads. The 
 sale of highway bonds during this period amounted to 
 $1,540,000. This must be used on the public roads. The 
 state received $747,874.46 from the Federal Government 
 during this period. This must be used on the county 
 roads, etc. A glance at the table will show the source of 
 revenue for the educational fund of three mills and for 
 other special fees. It will also show the receipts for the 
 pension fund of one mill with other miscellaneous receipts. 
 
 An article Sunday morning with an accompanying table 
 will show specifically where the $15,621,700.73 received 
 by the state treasury during the fiscal year ending Sep¬ 
 tember 30, 1922, went. Herewith table showing receipts 
 of the state treasury for the fiscal year ending September 
 30, 1922. 
 
 Receipts into the general fund fiscal year ending Sep¬ 
 tember 30, 1922. 
 
 Acts, Sale of .$ 757.00 
 
 Agriculture and Industries. 95,392.78 
 
 Agriculture and Industries Refunded . 18.90 
 
 Alabama Boys Industrial School Refunded. 180.00 
 
 Assignment tax certificates . 577.88 
 
 Bill Posters (statewide) . 1,000.00 
 
 Bond redemption fund . 16,600.00 
 
 Building and Loan Association fees . 80.00 
 
 Carbonic Acid Gas Privilege tax. 15,492.73 
 
 Chauffeur license . 11,289.32 
 
 Coal Tonnage privilege tax . 366,694.88 
 
 Codes, sale of . 446.00 
 
 Compromise Penalties on Foreign corpora¬ 
 tions . 5.100.00 
 
 Convict department gross receipts. 1,911.529.23 
 
 Corporations, Domestic Charter Fees .. 23.274.20 
 
 Corporations, foreign entrance fees. 11,859.35 
 
 Corporation annual Franchise tax foreign 
 
 and domestic . 727.990.10 
 
 Corporation permits . 13,236.00 
 
 Court cost refunded. 195.00 
 
 Distillers, turpentine license .. 1.477.50 
 
 Dog tax fund under Act 1915 . 1.099.50 
 
 Dog registrations, Act 1919 . 11,222.78 
 
 22 
 
Education revolving fund refunded. 16.12 
 
 Erecting and repairing Rural school houses, 
 
 refunded. 24,835.74 
 
 Examination, county books . 22,818.46 
 
 Fees, Auditor’s office. 201.80 
 
 Fees, Court of Appeal . 1,719.70 
 
 T Fees, Secretary of State office. 6,127.70 
 
 Fees State Health Board (Vital Statistics) . 177.05 
 
 Fees, State Banks and Trust Companies . .. 16,274.49 
 
 Fees, Supreme Court. 5,999.62 
 
 Fees, Treasurer’s office. 794.50 
 
 Fees, trial docketing. 42,046.35 
 
 Feeding Prisoners refunded. 1,460.13 
 
 Fire Marshal Tax. 31,213.30 
 
 Freightlme equipment companies . 2,786.97 
 
 General State Taxes Year 1921 . 2,389,752.23 
 
 General State Taxes former years. 
 
 General State Tax (Land and Redemption) 
 Governor’s Contingent fund refunded .... 
 
 Insecticide and Fungicide License. 
 
 Insurance department. 
 
 Iron Ore Tonnage privilege tax . 
 
 Lease on Tax lands. 
 
 Legislative refunds . 
 
 License Taxes, counties . 
 
 Liquor Law Enforcement fund . 
 
 Military Expense refunded. 
 
 Mortgage Taxes counties. 
 
 Motor Vehicle License prior to October, 1919 
 
 Motor Fuel Oil Inspection fees . 
 
 News Companies licenses . 
 
 Oil Companies Licenses, wholesale.* 
 
 Oil Tags, sale of . 
 
 Public Service Commission Expenses re¬ 
 funded . 
 
 Public Service Commission Rate fees. 
 
 Public Service Commission Valuation fees. 
 
 Public School fund refunded. 
 
 Public Utility Inspection fees . 
 
 Removing Prisoners refunded . 
 
 1 S'les, Alabama reports. 
 
 Sale Tax Lands . 
 
 Sale Personal property, Board Control .... 
 
 Sixteenth Section fund (sales) . 
 
 Sixteenth section rents . 
 
 Solicitor’s fees counties . 
 
 State Board Education refunded . 
 
 State Securities Commission fees, etc. . .. 
 
 State Tax Commission refunded .. 
 
 State Training School Girls refunded .... 
 Stationery and office supplies refunded .... 
 
 Tax Adjuster’s salaries refunded . 
 
 Telephone, Telegraph, Express and sleeping 
 
 car comoany licenses . 
 
 Trading Stamp Companies . 
 
 Unclaimed Dividend State Banks . 
 
 Totals .$ 7,569,707.49 
 
 Trust Funds 
 
 United Daughters of the Confederacy. 2,500.00 
 
 U. S. Forest Reserve . 182.10 
 
 College A. & M. Arts . 50,000.0t» 
 
 Game and Fish department. 35,852.3i* 
 
 Industrial Rehabilitation Federal fund .... 6,721.52 
 
 Markets Produce bureau . 140.00- 
 
 Oyster Protection fund . 4,192.57 
 
 Pure food and drugs . 49,256.20 
 
 Two and three per cent fund. 589.78 
 
 Vocational education, Federal fund, agricul¬ 
 tural subjects, trades and industries, 
 
 teachers’ training . 82,605.67 
 
 Social Hygiene Board . 5,839.13. 
 
 Unclaimed dividends, state banks. 
 
 Federal Board of maternity and infant hy¬ 
 giene . 30,841.65. 
 
 State Highway Department: as follows, to-wit: 
 
 Auto licenses. 962,619.87 
 
 Auto Replacement tags . 1,073.00 
 
 Auto demonstration tag. 1,430.00 
 
 Sale of Highway bonds. 1,540,000.00 
 
 Accrued interest, highway bonds . 10,352.00 
 
 Option fees, Highway bonds. 2,500.00 
 
 Premiums on Highway bonds . 1,000.00 
 
 Federal Fund, refund to Highway bond ac¬ 
 count . 747,874.46 
 
 Counties part of money put up to be used 
 
 in the construction of roads. 237,596.70 
 
 Miscellaneous sources including the sale 
 
 of trucks, plans, specifications, etc.... 24,578.86 
 
 Total .$ 3,529,024.89 
 
 Total .$ 3,797,745.99 
 
 Educational Fund 
 
 Fees examination of teachers .$ 10,156.13 
 
 Fees teachers’ placement fund. 390.00 
 
 Fees teachers’ Reading Circle . 34.00 
 
 Escheats . 25.41 
 
 Issuance and extension of teachers’ certifi¬ 
 cates . 13,628.00 
 
 Poll Tax (1921) . 283,667.50 
 
 Special School fund (1921), 3 mill tax ... 2,860,616.63 
 
 Special school fund, land redemption . 10,913.07 
 
 Special school fund, tax former years. 87 : 853.21 
 
 Total .$ 3,267,283.95 
 
 Pension Fund 
 
 Special Pension fund (1921) 1 mill tax . . . 953,788.84 
 
 Special Pension fund former years. 29,290.93 
 
 Special Pension fund land redemption. 3,638.53 
 
 Pension fund refunded . 245.00 
 
 Total .$ 986,963.30 
 
 Recapitulation 
 
 General fund.$ 7,569,707.49 
 
 Trust funds . 3,797,745.90 
 
 Educational fund . 3,267,283.95 
 
 Pension fund . 986,963.30 
 
 Total .$15,621,700.7X. 
 
 74,668.92 
 
 11,596.85 
 
 2.00 
 
 1,519.89 
 
 562,179.81 
 
 132,885.05 
 
 1,111.25 
 
 213.00 
 
 568,273.84 
 
 9,827.19 
 
 365.08 
 
 134,956.83 
 
 176.67 
 
 21,367.38 
 
 843.90 
 
 64,122.03 
 
 52,279.62 
 
 29.00 
 
 94.05 
 
 5,591.41 
 
 .09 
 
 40,425.73 
 
 1,084.19 
 
 592.00 
 
 4,888.16 
 
 120.39 
 
 5,551.96 
 
 2,757.92 
 
 36,452.97 
 
 3,000.00 
 
 5,335.36 
 
 2,199.30 
 
 27,325.00 
 
 16.00 
 
 12.50 
 
 31,191.79 
 
 4,512.47 
 
 400.58 
 
 I 
 
 * 
 
 23 
 
DISBURSEMENTS MUCH LESS THAN RECEIPTS; 
 
 BUDGET SYSTEM TICKLES RIBS OF STATE TREASURY 
 
 In Spite of Enormous Increase in Activities Kilby Administration Lives Well Within 
 
 Its Income 
 
 By Atticus Mullin. 
 
 On Saturday morning The Advertiser printed an article 
 showing that the receipts of the Kilby administration for 
 the fiscal year ending September 30, 1922, amounted to 
 $15,621,700.73. It was stated then that an article on 
 Sunday morning would contain a detailed statement of 
 the expenditures during this period. The detailed state¬ 
 ment of expenditures was not printed on Sunday morning 
 due to the fact that the writer discovered an error in his 
 figures on expenditures which required a correction and 
 the examination required so much time that the article 
 could not be printed Sunday morning as scheduled. 
 
 Governor Kilby spent during the fiscal year ending 
 September 30, 1922, a total of $15,281,212.08. It is seen, 
 therefore, that the last fiscal year of the Kilby adminis¬ 
 tration saw the state’s expenditures less by $400,000 
 in round figures, than the income received. 
 
 It must be explained here that Thomas E. Kilby, in 
 his campaign for the governorship, announced to the 
 people of Alabama that if he was elected governor 
 he would establish a budget system which would keep 
 the expenditures of the state within its income. Thomas 
 E. Kilby did not promise that he would roll up a surplus 
 of receipts over expenditures. As one of the first acts of 
 his administration, Governor Kilby had created a budget 
 commission consisting of himself, the attorney general and 
 the state auditor. This budget commission carefully in¬ 
 vestigated the needs and requirements of every state ac¬ 
 tivity, and ever}' state department, and fixed a budget. 
 Governor Kilby himself sat with this commission and 
 listened to the arguments produced by the proponents of 
 every activity and by the heads of every department, for 
 appropriations. 
 
 The personnel of the budget commission was Gov. 
 Thomas E. Kilby, Attorney General J. Q. Smith, and State 
 Auditor Fitzhugh Lee. After the most careful scrutiny of 
 all claims for appropriations this commission fixed a bud¬ 
 get within which the state of Alabama has lived during the 
 four-year period in which Governor Kilby has been reign¬ 
 ing head. At the time that the budget was fixed there was 
 much criticism of those who fixed the bugdet. It was said 
 then by appropriation seekers that the members of the 
 commission were hard-boiled. But Governor Kilby and 
 Attorney General Smith and Auditor Lee insisted that 
 appropriations must not exceed the income of the state. 
 
 The last year of the Kilby administration speaks for 
 itself. Not only did the appropriations not exceed the 
 budget, but the state treasury was benefitted in round 
 figures $400,000. 
 
 It should be explained that the budget commission, es¬ 
 tablished by a business governor, was not niggardly in 
 its attitude toward activities which would benefit the 
 stockholders of the incorporation known as the state of 
 Alabama. In other words, the stockholders of the state 
 of Alabama were given more dividends during the Kilby 
 administration than they were ever given by any other 
 administration of the state government. The taxpayer 
 will not overlook the fact, however, that there was more 
 money received by the Kilby administration than was ever 
 received by any other administration of the state’s affairs. 
 The taxes were higher all around. 
 
 There are some interesting figures in the table accom¬ 
 panying this article. The expenses of the executive de¬ 
 partment of the state, including salaries, etc., was only 
 $150,262.73. The salaries and expenses of the judicial 
 department of the state, including those of the judges 
 of the supreme court, the court of appeals, and the em¬ 
 ployes of both courts, and of solicitors and judges of circuit 
 courts throughout Alabama only reached a total of $297,- 
 802.60. 
 
 It has been explained in a previous article that the sala¬ 
 ries and expenses of the employees of the state of Alabama 
 
 amount to appruAunately only nine and five-tenths cents 
 out of every dollar spent by the state treasury. This indi¬ 
 cates that the general impression that the employees of the 
 state cost the people of Alabama a huge sum, is erroneous. 
 
 The accompanying table shows that out of the receipts 
 of the state of Alabama for the fiscal year just ended that 
 educational and benevolent institutions received a total of 
 $7,046,083.03. The operations of the convict department, 
 including circuit court costs, salaries and maintenance 
 amounted to $2,123,851.68. The miscellaneous expenses 
 of the state including feeding prisoners, interest on bonded 
 debt, and other large expenses including strike duty of 
 troops, amounted to $816,058.38. Accounts refunded 
 reached a total of $151,862.98. Pensions to Confederate 
 soldiers reached a total of $1,232,395.50. The highway 
 department spent on the public roads of the state $2,- 
 672.072. 
 
 Herewith may be found a table showing the disburse¬ 
 ments of the state government for the fiscal year ending 
 September 30, 1922. 
 
 EXECUTIVE DEPARTMENT 
 
 To Governor and employees, salaries.$ 17,400.00 
 
 To State Auditor and employees, salaries ... 14,400.00 
 
 To State Treasurer and employees, salaries. 10,800.00 
 
 To Secretary of State, salaries. 6,019.94 
 
 To Superintendent of Education and em- 
 
 loyees, salaries. 14,640.00 
 
 To Attorney General and employees, salaries 5,520.00 
 To Agriculture and Industries and employ- / 
 
 ees, salaries. 7,520.00 
 
 To Examiner of Public Accounts, salaries 
 
 and expense . 54,270.30 v 
 
 To Watchman at Capitol, salaries . 6,006.00 
 
 To Servants at Capittol, salaries. 2,396.67 
 
 To Temporary Clerk, salaries . 11,289.56 
 
 150,262.73 
 
 JUDICIAL DEPARTMENT 
 
 To Justice of Supreme Court, salaries ....$ 45,500.00 
 
 To Clerk of Supreme Court and employees, 
 
 salaries . 6,620.00 
 
 To Employees of Supreme Court, salaries .. 14,420.00 
 
 To Judge Court of Appeals, salaries. 18,000.00 
 
 To Employees, Court of Appeals, salaries .. 4,150.00 
 
 To Judge of Circuit Court, salaries. 148,000.00 
 
 To Circuit Court Solicitors, salaries. 52,800.00 
 
 To Deputy Solicitors, 10th Judicial Circuit . 7,725.00 
 
 To Special Judges, expense accounts. 587.80 
 
 297,802.80 
 
 DEPARTMENT BOARDS AND COMMISSIONERS 
 
 To Attorney Generals Office, expense.$ 42,084.36 
 
 To State Land Agent, expense. 36.36 
 
 To Alabama Public Service Commission, 
 
 salaries . 14,300.00 
 
 To Alabama Public Service Commission, 
 
 expert fund . 1,595.55 
 
 To Alabama Public Service Commission, ex¬ 
 pense . 36,232.47 
 
 To State Mine Inspectors, salaries. 14,375.00 
 
 To State Mine Inspectors, expense . 5,335.67 
 
 To Geological Survey, Eugene A. Smith . .. 15,000.00 
 
 To Insurance Commission, salaries. 6,496.75 
 
 To Agricultural and Industries, expense ... 14,829.31 
 
 To Insurance Commission, expense.. 9,859.02 
 
 To Experiment Station, appropriation. 4,000.00 
 
 To State Health Department, appropriation. 150,000.00 
 To Archives and History, salaries . 5,000.00 
 
 24 
 
 v 
 
 ■* 
 
To Archives and History, expense. 12,999.52 
 
 To State Prison Department, salaries and 
 
 expense. 9,476.48 
 
 To Game and Fish, salaries and expense.. .. 14,986.72 
 
 To State Tax Commission, salaries . 14,400.00 
 
 ■j To State Tax Commission, section 95 and 142 2,225.43 
 
 To State Tax Commission, section 141 . 2,369.43 
 
 To State Tax Commission, section 9-A, Auto 
 
 License . 22,189.90 
 
 To Pure Food and Drugs, salaries and ex¬ 
 pense . 16,259.94 
 
 State Banking Board, salaries and expense. 21,470.01 
 
 Workman’s Compensation Bureau. 2,130.96 
 
 State Tax Commission, section 137 . 46,290.16 
 
 State Board of Law Applicants. 806.80 
 
 Alabama Tuberculosis Commission. 6,000.00 
 
 To Fuel Administration. 210.51 
 
 To State Live Stock Sanitary Board, salaries 
 
 and expense. 4,997.30 
 
 To Tick Eradication Fund, salaries and ex¬ 
 pense . .12,674.50 
 
 To State Harbor Commission, salaries .... 7,760.00 
 
 To County Board of Equalization, postage .. 713.63 
 
 To Oyster Protection Fund . 5,912.48 
 
 To Board of Horticulture . 7,500.00 
 
 To Insecticide and Fungicide Act . 1,500.00 
 
 To Farm Demonstration Work. 19,440.50 
 
 To Law Enforcement Department . - 48,867.42 
 
 To Alabama Centennial Commission. 900.00 
 
 To State Board of Control and Economy, 
 
 salaries and expense . 34,326.67 
 
 To State Budget Commission. 2,400.00 
 
 To Fire Marshal Department . 20,904.75 
 
 To Code Commissioner . >.... 4,500.00 
 
 • To Social Hygiene Board . 5,648.17 
 
 To Child Welfare Department. 30,746.8$ 
 
 To State Securities Commission. 9,365.89 
 
 To Produce Markets Bureau . 41.38 
 
 To Tuberculosis, Hog Cholera, Glanders, etc. 4,396.45 
 
 ■j To Soil Survey Work . 3,937.23 
 
 * To Motor Fuel Inspection Department. 3,147.87 
 
 To Child Welfare Department (former 
 
 years) . 1,500.00 
 
 To Board of Maternity and Infant Hygiene 17,477.91 
 To Alabama Memiroal Commission. 62.50 
 
 $ 739,641.23 
 
 MILITARY DEPARTMENT 
 
 Military Department.$ 51,184.00 
 
 EDUCATIONAL AND BENEVOLENT 
 
 To Agricultural Schools, maintenance.$ 75,000.00 
 
 To County High Schools, maintenance. 236,000.00 
 
 To Alabama Polytechnic Institute. 318,280.00 
 
 To Alabama Technical Institute and College 
 
 for Women . 155,281.63 
 
 To University of Alabama . 263,000.00 
 
 To Alabama Industrial School for white boys, 
 
 maintenance and buildings . 179,094.83 
 
 To Alabama School for Deaf and Blind, 
 
 maintenance . 111,450.00 
 
 To Alabama Insane Hospital. 662,691.77 
 
 To College A. & M. Arts, maintenance .... 50,000.00 
 
 To Confederate Soldiers Home. 36,970.00 
 
 To State Training School for Girls, buildings 
 
 and maintenance, etc. 138,231.53 
 
 To Alabama Reform School for Juvenile 
 
 Negro Law Breakers, maintenance. 37,519.45 
 
 To Erection and Repairing Rural School 
 
 Houses . 139.090.10 
 
 To School Library Fund . 3,620.00 
 
 To Bonus School Fund. 197,000.00 
 
 To Public School, counties. 3.750.452.47 
 
 To Normal Schools . 236.194.04 
 
 To Educational Contigent Fund . 3.088.72 
 
 To Vocational Education . 174.163.17 
 
 To Clarke County High Schools . 600.00 
 
 To Vocational School for Girls . 6.320.00 
 
 To Training for Teachers . 14.417.99 
 
 j To Certification and Placement of Teachers. 14 924.61 
 To Supervision of Secondary Education ... 4.641.06 
 
 To Examination of Teachers . 925.56 
 
 To Educational Revolving Fund . 99.774.59 
 
 To Tuskegee Normal and Industrial Institute 5 000.00 
 
 To Agricultural and Mechanical College for 
 
 Negroes . 15,000.00 
 
 To State Normal School for Colored at Mont¬ 
 gomery . 40,000.00 
 
 To Alabama Home . 46,060.67 
 
 To Removal of Illiteracy. 12,499.44 
 
 To Industrial Rehabilitation . 15,653.79 
 
 To Medical Attention at State Institutions .. 3,138.06 
 
 7,046,083.03 
 
 CONVICT DEPARTMENT 
 
 To Circuit Court costs .$ 41,937.55 
 
 To Salaries . 397,899.05 
 
 To Maintenance . 1,684,015.08 
 
 2,123,851.68 
 
 MISCELLANEOUS EXPENSE 
 
 Feeding Prisoners .$ 129,729.23 
 
 Removal of State Prisoners. 2,262.94 
 
 Removal of Prisoners, other states. 4,023.29 
 
 Advertising Tax Sales . 4,500.00 
 
 Fuel, Lights and Water. 6,188.97 
 
 Postage . 3,289.05 
 
 Stationery and Supplies, office. 5,909.28 
 
 Repairing and Refurnishing Capitol ....... 16,899.83 
 
 Governor’s Contingent Fund. 8,042.15 
 
 Interest on Bonded Debt. 339,720.00 
 
 Distributing Public Documents. 355.92 
 
 Making lists of Public Lands. 14.20 
 
 Public Printing . 18,373.44 
 
 Maintenance Governor’s Mansion .. 224.76 
 
 Telephone and Telegraph. ^ 4,407.14 
 
 Premium Alabama Raised Steers. * 2,200.00 
 
 Insurance on Capitol . 3,442.00 
 
 Premium on bonds, officials and employees. . 2,509.67 
 
 County Land Agent. 81.00 
 
 Registration of Voters, per diem and expense 69,164.03 
 
 Special Appropriation . 705.00 
 
 Boys and Girls Clubs . 100.00 
 
 County Tax Adjuster . 77,594.70 
 
 Governor’s Proclamations . 6,015.09 
 
 Arrest of Absconding Felons . 1,100.00 
 
 Dog Registration Fund. 5,917.24 
 
 Impeachment Proceedings . 88.05 
 
 Troops on Strike Duty. 82,247.28 
 
 State Serum Plant. 1,423.47 
 
 Copying Acts . 51.93 
 
 U. D. C. Scholarship Fund. 2,500.00 
 
 Confederate Museum. 250.00 
 
 Pasteur Treatments . 8,158.89 
 
 Spanish-American War Relief Fund. 13.33 
 
 Prohibition Law Enforcement . 6,785.49 
 
 Substitution of Tax Records. • 507.81 
 
 Publishing Election Results . 17.76 
 
 Quarantine Enforcement . 1.225.00 
 
 $ 816,058.13 
 
 ACCOUNTS REFUNDED 
 
 Overpayments by Officials.. $ 264.69 
 
 Overpayments of Taxes . 10,107.87 
 
 License Refunded . 1,512.78 
 
 Counties’ Part Land Sold for Taxes. 2.322.34 
 
 Auto License Refunded . 1,367.09 
 
 Income Tax Refunded . 289.39 
 
 Erroneous Assessments . 930.37 
 
 Erroneous Sales of Land. 24.42 
 
 Franchise Tax (Counties’ part) . 107 928.49 
 
 Carbonic Acid Gas Tax (Counties’ part) . . 5.303.72 
 
 Motor Oil Inspection (refunded) . 13,213.60 
 
 Court Costs . 37.25 
 
 Judgments Rendered. 6.925.52 
 
 Coal Tonnage Tax (refund) . 339.68 
 
 General Fund . 1,292.77 
 
 Auto Demonstration Tags (refund) . 3.00 
 
 $ 151,862.98 
 
 PENSIONS 
 
 Pensions to Confederate Soldiers.$ 1,232,393.59 
 
 HIGHWAY DEPARTMENT 
 
 Highway Department, Public Roads, etc. . . . $ 2.672,072.09 
 
 $15,281,212.OS 
 
 25 
 
STATE OWNS PROPERTY 
 
 TO V ALUE OF $34,888,810.19 
 
 Alabama Polytechnic Institute at Auburn Valued at $789,375,000; Governor Kilby 
 
 Adds $2,356,465.11 to Permanent State Assets 
 
 By Atticus Mullin. 
 
 Previous articles have dealt with the income and dis¬ 
 bursements of the State government. This article will deal 
 with what the state of Alabama really owns in the way 
 of physical property. It will also deal with the amount 
 spent in permanent improvements and in new construction 
 during the four years of the Kilby administration, 1919- 
 1922, inclusive. 
 
 The state of Alabama owns physical property valued at 
 $34,888,810.19. This valuation was arrived at through in¬ 
 ventory and appraisement of the properties of the slate by 
 experts. It includes the value of the eleemosynary insti¬ 
 tutions of the state; of the educational institutions of the 
 state; of the lands, buildings and equipment used in the 
 convict department of the state; and of the administrative 
 property of the state, including lands and buildings of the 
 state, etc. 
 
 During the four years of Governor Kilby’s administra¬ 
 tion there was added to the permanent values of the state 
 of Alabama, which have been shown in these articles to be¬ 
 long to the incorporation of the people of Alabama, of 
 which you and I are the stockholders, a total of $2,356,- 
 465.11. It must be explained, however, that in addition to 
 the running expenses of the state government which have 
 been outlined in previous articles and in addition to ap¬ 
 propriations for all necessary state activities, that his ad¬ 
 ministration not only added to the physical assets of the 
 state but did many other things in addition. The Kilby 
 administration retired $500,000 in bonds. It paid off 
 $1,558,000 in unpaid warrants inherited from a previous 
 administration. It paid off a short time loan of $300,- 
 000 made by a previous administration. 
 
 In other words, in addition to running within its income 
 the Kilby administration took care of in permanent im¬ 
 provements and in payment of debts a total of $4,714,465. 
 
 In this connection it may be interesting to observe in view 
 of the fact that there is an agitation to move the Ala¬ 
 bama Polytechnic Institute to Montgomery, that the phy¬ 
 sical property, including grounds, buildings and equipment 
 of the Alabama Polytechnic Institute valued at $789,- 
 375.00. The neglect by the state of this institution is re¬ 
 flected in the value shown. 
 
 The eleemosynary institutions of Alabama are valued at 
 $3,023,701.39. These institutions include the Bryce Hos¬ 
 pital, the Searcy Hospital and others. These institutions 
 have been built up and added to by many state administra¬ 
 tions. Every administration has taken care of them out of 
 the receipts of the state treasury. They are a necessary 
 activity of the state government and a previous article has 
 shown the attention they have received from the present 
 administration. 
 
 There will be found in the accompanying table figures 
 showing the value of the physical property of all educa¬ 
 tional institutions of the state. This table is self-explan¬ 
 atory and needs no comment from the writer. 
 
 The value of the lands, buildings and equipment neces¬ 
 sary to take care of the state convicts is shown in the 
 table. The greatest value, of course, is the new Kilby 
 Prison, which is shown to be worth $1,215,354.34. The next 
 more valuable convict property of the state is Speigner 
 Prison, with its buildings and grounds and equipment, 
 which is valued at $763,765.98. Other prison property val¬ 
 ues are shown in the table. 
 
 Relative to administrative property, an appraisal and 
 inventory shows that the capitol building, including land 
 and building, is worth $1,630,000. The furniture and fix¬ 
 tures at the capitol building are valued at $170,000. Other 
 administrative property valuation is shown in the accom¬ 
 panying table. 
 
 Among the things that Governor Kilby’s administration 
 has done in the way of adding permanent additions to the 
 state is an expenditure for the girls’ dormitory, etc., at 
 the University of Alabama, of $115,000. There was added 
 to teacher training building at the state normal school $90,- 
 000. The girls’ training school at Birmingham had values 
 added of $140,913.18. The accompanying table will show 
 other expenditures for permanent improvements, including 
 new construction for the four year period of the present 
 administration. 
 
 VALUE OF STATE’S PROPERTY AS OF SEPTEMBER 
 
 30TH, 1922 
 
 ELEEMOSYNARY INSTITUTIONS 
 
 Bryce Hospital, lands, buildings and equip¬ 
 ment ..: 
 
 Alabama Homes, lands buildings and equip¬ 
 ment . 
 
 Searcy Hospital, lands, buildings and equip¬ 
 ment . 
 
 Boys Industrial School, lands, buildings and 
 
 equipment. 
 
 State Training School for Girls, lands, build¬ 
 ings and equipment. 
 
 Alabama Reform School for Juvenile Negro 
 Law Breakers, lands, buildings and 
 
 equipment. 
 
 Alabama School for Deaf, lands, buildings 
 
 and equipment. 
 
 Alabama School for Blind, lands, buildings 
 
 and equipment .-. 
 
 Alabama School for Deaf and Blind negroes, 
 
 lands, buildings and equipment. 
 
 Confederate Soldiers Home, lands, buildings 
 and equipment . 
 
 1,482,569.06 
 
 199,589.52 
 
 246,749.62 
 
 315,430.50 
 
 164,063.18 
 
 84,754.02 
 
 291,732.24 
 
 157,200.00 
 
 32,039.00 
 
 49,574.25 
 
 $ 3,023,701.39 
 
 EDUCATIONAL INSTITUTIONS 
 
 University of Alabama. 1,429,947.83 
 
 Alabama Polytechnic Institute . 789,375.00 
 
 Alabama Girls Technical Institute. 760,360.00 
 
 Alabama Agricultural Schools . 412,350.00 
 
 Alabama County High Schools. 1,515,225.00 
 
 Alabama Normal Schools . 1,680,730.00 
 
 Alabama Public Schools. 19,822,929.00 
 
 16th Sectional School Lands . 1,111,680.00 
 
 $27,522,596.83 
 
 CONVICT DEPARTMENT VALUES 
 
 Kilby Prison, lands, buildings and equip¬ 
 ment .! 
 
 Number Four Prison, lands, buildings and 
 
 equipment. 
 
 Speigner Prison, lands, buildings and equip¬ 
 ment . 
 
 Wetumpka Penitentiary, lands, buildings and 
 
 equipment. 
 
 Numper Five Prison, lands, buildings and 
 
 equipment. 
 
 Head Place, lands. 
 
 Aldrich, equipment .. 
 
 Banner, equipment. 
 
 Belle Ellen, equipment. 
 
 Flat Top, equipment. 
 
 River Falls, equipment. 
 
 1,215,354.34 
 
 131,425.63 
 
 763,765.98 
 
 94,800.45 
 
 75,000.00 
 
 12,500.00 
 
 7,115.47 
 
 11,777.90 
 
 7,799.71 
 
 12,290.29 
 
 4,182.20 
 
 $ 2,336,011.97 
 
 26 
 
ADMINISTRATIVE PROPERTY 
 
 1,630,000.00 
 170,000.00 
 55,000.00 
 30,000.00 
 24,000.00 
 
 27,500.00 
 70,000.00 
 
 $ 2,006,500.00 
 
 GRAND TOTAL .$34,888,810.19 
 
 ASSETS ADDED 
 
 EXPENDITURES FOR PERMANENT IMPROVE¬ 
 MENTS AND NEW CONSTRUCTION FOR 
 1919-1922 INCLUSIVE: 
 
 UNIVERSITY OF ALABAMA, Tuscaloosa. 
 
 Girls’ Dormitory, etc ...... $ 115,000.00 
 
 TEACHERS TRAINING BUILDINGS AT NORMAL. 
 SCHOOLS: 
 
 Jacksonville Normal Echool 30,000.00 
 
 Florence Normal School .... 30,000.00 
 
 Livingston Normal School. . 30,000.00 90,000.00 
 
 ^ Capitol Building, land and building. 
 
 Furniture and fixtures, Capitol Building. . 
 
 Governor’s Mansion, land and building. 
 
 Board of Health, land and building. 
 
 7 Highway Department, land and building . . 
 White House of Confederacy, land and 
 
 building. 
 
 Supreme Library, land and building. 
 
 GIRLS TRAINING SCHOOL, Birmingham: 
 
 Cost of lands, including the 
 clearing and grubbing .... 10,471.63 
 
 Four Dormitories . 78,866.89 
 
 Hospital Building and School 
 
 House.:. 35,051.30 
 
 Dak-y Barn . 1,748.25 
 
 Laundry building . 1,500.00 
 
 Equipment and Materials .. 10,501.13 
 
 Outside Electrical Work . . . 3'93.75 
 
 Engineering, Labor and oth¬ 
 er expense . 2,380.23 
 
 140,913.18 
 
 BOYS’ INDUSTRIAL SCHOOL, East Lake: 
 
 Dormitory, construction cost. 42,545.03 
 
 Gymnasium. 19,539.37 
 
 Heating System . 5,214.58 
 
 Swimming Pool . 3,647.67 
 
 Equipment for Woodworking 
 Shop, Machine Shop, 
 
 Laundry, Shoe Shop, 
 
 Printing Shop, Tailor 
 Shop, Farm and Dormi¬ 
 tories . 24,790.08 
 
 Dairy Barn. 6,500.00 
 
 102,236.73 
 
 ALABAMA HOME FOR FEEBLE MINDED, 
 
 Tuscaloosa: 
 
 New Construction, Dormi¬ 
 tory, Kitchen and Dining 
 
 Hall, Power House, etc. .. . 199,589.52 
 
 BRYCE HOSPITAL, Tuscaloosa: 
 
 New Power House . 50,905.24 
 
 Female Tubercular Ward, 
 
 (capacity 50 beds). 12,500.00 
 
 Dairy Cottage . 2,000.00 
 
 Garage and Filling Station 
 
 (6 cars) . 2,500.00 
 
 Corn Cribs, (five) . 1,000.00 
 
 Cow Barn . 3,000.00 
 
 Expenditures on New 
 
 Kitchen . 1,148.04 
 
 Foundation for 36 room 
 
 building. 2,500.00 
 
 Cost of repairs to 25 wards 
 and 3 dining halls, ceiling, 
 
 plumbing, etc. 55,670.80 
 
 Repair work on other build¬ 
 ings . 3,350.00 
 
 SPEIGNER PRISON: 
 
 New Prison and Laundry 
 Building. 
 
 NUMBER FOUR PRISON, 
 
 Near Montgomery: 
 
 New Buildings. 
 
 WETUMPKA PRISON: 
 
 Remodeling Penitentiary. 
 
 KILBY PRISON, Montgomery: 
 
 Cost of Land, Buildings, 
 
 Dairy, Walls and Equip¬ 
 ment .$ 1,053,235.02 
 
 Cotton Mills, Shirt Factory, 
 
 Dye house, Warehouse.. 198,634.31 
 
 ALABAMA REFORM SCHOOL, Mt. Meigs: 
 
 Dormitory and School 
 house . 
 
 STATE CAPITOL: 
 
 Painting and Repairs .... 
 
 Cost of Building for State 
 Board of Health, Mont¬ 
 gomery . 
 
 ALABAMA POLYTECHNIC 
 INSTITUTE, (Auburn).. 
 
 ALABAMA TECHNICAL IN¬ 
 STITUTE AND COL¬ 
 LEGE FOR WOMEN, 
 
 Montevallo . 
 
 / 
 
 1 
 
 X 
 
 27 
 
 134,574.08 
 
 19,054.04 
 
 26,056.12 
 
 26,218.27 
 
 1,251,869.33 
 
 8,513.84 
 
 12,440.00 
 
 30,000.00 
 
 125,000.00 
 
 75,000.00 
 
 2,356,465.11 
 
Dollars Appropriated For Health of People 
 
 Directly Responsible For Saving of Lives 
 
 State Began to Give Serious Attention to Well-Being of Its Stockholders in 1917 and 
 
 Preventable Diseases Are Rapidly Controlled 
 
 This series of articles has stressed the fact that the 
 Tour necessary activities of the state government are 
 schools, old soldiers, eleemosynary activities and the pub¬ 
 lic health. These are the activities which the stockholders 
 •of the incorporation known as the state of Alabama, which 
 includes you and me, expect to be taken care of. These 
 activities are denominated because of the size and mag¬ 
 nitude of the appropriations made for them. Among these 
 Tour activities the state has listed the public health as 
 last. In other words, the public health has been con¬ 
 sidered by every administration of the state government 
 as the last necessary activity which should be taken care 
 of. The public health received an appropriation of only 
 $150,000 for the fiscal year ending September 30, 1922. 
 The other activities named cost the state of Alabama 
 millions for the same period, as has been shown in prev¬ 
 ious articles. 
 
 It was promised by the writer of these articles that 
 there should be no expressions of opinions, or in other 
 "words any editorial matter contained. When the writer 
 made this assertion he did not know that he would be 
 called upon to discuss in detail the activities of the state 
 of Alabama towards the health of its incorporators, the 
 stockholders. 
 
 The record of the health department of Alabama as 
 shown by indisputable figures, makes it certain that the 
 proportion of money appropriated by the legislature of 
 Alabama for the health department is directly reflected in 
 the number of lives saved of the incorporators and stock¬ 
 holders of the state of Alabama. It may be startling to 
 the readers of this article to know that the legislature of 
 Alabama, representing the stockholders of the incorpora¬ 
 tion, has in its power the question of life and death. It 
 may startle the incorporators and stockholders to know 
 that for every few dollars spent a human life is saved. 
 The value and the importance of a human life is in the 
 hands of the legally chosen directors (the legislators) 
 and there is a direct responsibility on these directors for 
 every human life sacrificed in Alabama for such prevent¬ 
 able diseases as typhoid, malaria, pellagra and infantile 
 diarrhea. The conclusion cannot be escaped nor contro¬ 
 verted because of the vital statistics which show the direct 
 result of every dollar spent for public health as compared 
 with every life lost and saved. 
 
 But the number of deaths from typhoid fever alone has 
 been reduced from 999 in 1917 to 372 in 1922. It must be 
 explained here that the appropriations for the state health 
 which really meant something and which really marked 
 the beginning of preventive control in Alabama began 
 in 1917. The deaths before this time from typhoid must 
 be charged to the representatives of the stockholders. 
 
 In 1917 there were 530 deaths from malaria in Alabama. 
 In 1921 there were only 231 deaths from this disease. A 
 reduction of more than 60 per cent is noted as a result of 
 the active preventative measures and scientific control of 
 this disease by the Alabama state health authorities. 
 
 Dread pellagra claimed 1,073 stockholders in the incor¬ 
 poration known as the state of Alabama in 1917. In 1921 
 this horrible spectre laid its hand on only 366 stockholders 
 of the incorporation. 
 
 Is there a value to a human life? Will the stock¬ 
 holders of the state, which include you and me, look with 
 complacency on the death of mothers, fathers, wives, chil¬ 
 dren, sweethearts and kindred? The stockholders through 
 their legally chosen directors, the legislators, can prac¬ 
 tically prevent the deaths in Alabama from such prevent¬ 
 able diseases as tvphoid, malaria, pellagra and children’s 
 diarrhea. It has been done in other states. 
 
 To summarize, there were 2.592 deaths of stockholders 
 of the state of Alabama in 1917 from three preventable dis¬ 
 eases—typhoid, malaria and pellagra. In 1917 the stock¬ 
 holders began to appropriate money for their health de¬ 
 
 partment and in 1921 the total deaths from these causes 
 was 969. Was the saving of these 1,623 lives from these 
 three diseases alone worth the money? 
 
 It may be that the stockholders of the incorporation 
 known as the state of Alabama are not afflicted with sen¬ 
 timent. It may be that they are to be compared with 
 stockholders in other corporations. It may be that they 
 are “from Missouri,” and want to be shown the value of 
 a life. The value of a life has been cold-bloodedly ascer¬ 
 tained by actuaries. The figures obtained show that there 
 is one death to every 200 cases of malaria. It costs $25 
 to handle each case of malaria that does not result in 
 death. Putting in dollars and cents a human life and 
 the pain of humanity suffering from malaria, it is shown 
 that the state health department from the reduction in the 
 malaria cases alone, figuring the value of a human life 
 at $1,500, has saved the state of Alabama in 1921 $1,943,- 
 500. The cutting down of the number of cases of typhoid 
 fever, including deaths, will show a saving in dollars and 
 cents of $1,312,500 for the same year. Using the same 
 proportion and the same figures, the state health depart¬ 
 ment has been worth to the incorporators and the stock¬ 
 holders of the state of Alabama $2,828,000 in the saving 
 of lives in cases of pellagra. In other words, the annual 
 economic saving in these three preventable diseases is 
 $6,084,000. This does not take into consideration other 
 activities of the state health department, such as the con¬ 
 trol of infantile diarrhea and venereal diseases. The 
 greater part of this work has been done during the Kilby > 
 administration on an appropriation which reached a total 
 of $150,000 per year for the year ending September 30, 
 1922. It must be explained here, as it has been explained 
 in other articles, that the Kilby administration appropri¬ 
 ated more money for the state health department than has 
 ever been appropriated before. 
 
 It may be explained that the action of the state of Ala¬ 
 bama in paying attention to the health of its stockholders 
 has resulted in increasing attention from outside sources. 
 
 As Alabama gave more regard to the health of her citi¬ 
 zens, so the Rockefeller Foundation gave more regard to 
 Alabama and it has steadily increased the expenditures in 
 the state. Largely because of effective public health ad¬ 
 ministration in Alabama outside sources contributed $85,- 
 000 last year to assist Alabamians in taking care of them¬ 
 selves. 
 
 In connection with the state health department there 
 was established in February, 1912, a state Pasteur Insti¬ 
 tute. This institute was established to deal with rabies. 
 There is only one w*ay in which rabies may be prevented 
 and that is by the treatment discovered by Pasteur, the 
 Frenchman. It is entirely a preventive measure. A 
 person or animal infected with rabies must meet a terrible 
 death. The Pasteur Institute of Alabama has treated 
 during the term of its establishment from February, 1912, 
 to October, 1921, inclusive, a total of 3,538 persons who 
 have been bitten by rabid dogs and other animals. Out 
 of this total only five have died. The mortuary records 
 show that of the twenty-seven persons who contracted 
 rabies and were not treated all died. Of the number of 
 specimens of animals heads sent in for examination and 
 which had bitten or infected human beings in Alabama, 
 1,643 were found positive. Twenty-seven persons died 
 who were not treated by the Pasteur Institute. This indi¬ 
 cates positively that the number of lives saved in Alabama 
 for the nine years mentioned from rabies alone amounted 
 to 3,533. Were they worth the small price paid? 
 
 And to go further and tabulate, there was included in 
 the saving of lives alone from the prevention of typhoid, 
 malaria and rabies a total of 6,965 of the stockholders of 
 the incorporation known as the state of Alabama. The 
 writer of these articles appeared suddenly one afternoon 
 in the office of Dr. S. W. Welch, state health officer, and v 
 
 28 
 
explained to him that the Montgomery Advertiser was in- 
 ■ terested in the prevention of death among the people of 
 •*> Alabama. Dr. Welch was prepared to show offhand in 
 blue prints and in figures what the health department of 
 Alabama has accomplished. Scientists and physician 
 y that he is. Dr. Welch launched into a dissertation on blue 
 prints, graphically showing areas and figures in Alabama. 
 He charitably overlooked the fact that the Montgomery 
 Advertiser has only one health expert, Dr. Royal S. Cope¬ 
 land, and that it depends for its news in Alabama on just 
 common, ordinary, everyday reporters. He charitably took 
 the position that the writer of these articles would be able 
 to understand, assimilate and pass on to the public the 
 very valuable and accurate statistics which his experts 
 and engineers had accumulated for him. 
 
 Politics among the physicians of Alabama has resulted 
 in one faction denominating the state health officer as a 
 czar with self-perpetuating and autocratic power. The 
 writer found that autocracy in the state health department 
 meant autocracy over human lives. He found a humani¬ 
 tarian autocracy. He found an autocracy which decreed 
 that lives should be saved. 
 
 He found an autocracy which considers a human life 
 above the dollar. He found an autocracy which refused 
 to condone the slaughter by preventable diseases of the 
 stockholders of Alabama. He found an autocrat, a czar, 
 who loved humanity and who purposed to exert every 
 effort to protect humanity from its easily baffled enemies, 
 such preventable diseases as typhoid, malaria, pellagra and 
 infantile diarrhea. In other words, he found a czar who 
 loved and valued human life, and who loved and appre¬ 
 ciated a human soul. It may be that those opponents of 
 the present board of health system have something better 
 to offer. 
 
 It may be of interest and considerable surprise to the 
 stockholders of the incorporation of Alabama to know that 
 at one time the states bordering on the head-waters of the 
 Mississippi river were the great malarial states of the 
 - Union. These progressive people soon found that malarial 
 control work was effective. They soon found that sanitary 
 engineers could control and absolutely prevent malaria. 
 Their representatives in the state legislatures made ap- 
 
 f 
 
 propriations for this work and malaria was stamped out. 
 A malarial map of the United States does not show any 
 infection in this region. The nearest approach is a slight 
 infection in Illinois. This is in Southern Illinois, which is 
 denominated by the public health authorities as merely a 
 moderate malaria problem, but jumping down it is shown 
 that parts of Tennessee and Arkansas and Louisiana and 
 Mississippi bordering the Mississippi river present serious 
 malaria problems. In other words, this section is the worst 
 infected section of the Union now on malaria. A few 
 points in Texas show considerable malaria. Northern 
 Florida is widely infected and Georgia is affected, and at 
 the border point between Georgia and South Carolina it is 
 most marked, while the coast section of North Carolina is 
 dangerous. 
 
 This nation-wide map shows that even Alabama, which 
 has neglected its public health until the last four or five 
 years, has not one single section that is denominated a 
 serious problem. In other words, Alabama is ahead of 
 Tennessee, Arkansas, Louisiana, Mississippi, Florida, 
 Georgia, South Carolina and North Carolina in its malarial 
 control work. This has been brought about by the fact 
 that -the present administration, the Kilby administration, 
 has done more toward the protection of human lives than 
 any other administration of the state government. 
 
 On the map of malaria infestation in the United States, 
 Alabama has not one single serious malaria problem. This 
 is due to the increased appropriations for the state health 
 department, and to the active, energetic and scientific ad¬ 
 ministration of Dr. S. W. Welch, state health officer of 
 Alabama, and to his efficient assistants. 
 
 The people of Alabama, through their directors in the 
 incorporation known as the state of Alabama, the legisla¬ 
 tors, have it in their power to make preventable diseases 
 again a menace to the health of the stockholders. They 
 also have it in their power to do as the states along the 
 headwaters of the Mississippi river have done; to make 
 these preventable diseases a negligible factor. 
 
 How much is the human life worth? How many de¬ 
 sirable immigrants will the state of Alabama receive when 
 Alabama is declared malaria, typhoid and pellagra free? 
 These questions will be answered by the Brandon adminis¬ 
 tration. 
 
 I 
 
 * 
 
 29 
 
Stockholders Receive in Dividends One Dollar and 
 
 Seventy-One Cents for Each Dollar of Taxes They Pay 
 
 Diagram Shows Where Money Goes That is Paid Into Treasury for Property Taxes 
 
 By Atticus Mullin. 
 
 The series of articles on the state government of Ala¬ 
 bama is concluded today. The writer has attempted to 
 discuss the income and outgo of the state government, 
 using for comparative purposes receipts and disbursements 
 of the administrations of Governors Jelks, Comer, O’Neal, 
 Henderson and Kilby. The figures have been brought up 
 to include the fiscal year ending September 30, 1922. It 
 has been stressed that the stockholders of the incorpora¬ 
 tion known as the state of Alabama, including you and me, 
 have received more in return during the period covered 
 that was paid in for property taxes. It was also ex¬ 
 plained that 99 per cent of the stockholders of Alabama 
 only pay a property tax, which includes GO per cent of 
 the value of real and personal property owned by the 
 stockholders. This article, with an accompanying diagram, 
 shows what the 99 per cent of the stockholders receive 
 in actual money in return for every dollar paid into the 
 state treasury from property tax. 
 
 For every dollar paid in property tax there is received 
 in return by 99 per cent of the stockholders of the incor¬ 
 poration a total of $1.71. For every dollar paid into the 
 state treasury by 99 per cent of the stockholders the dia¬ 
 gram shows that 91 cents was received on schools alone. 
 For every dollar paid in Confederate soldiers received 22 
 cents from the same tax. The child welfare department 
 from every dollar paid in on property tax received four- 
 tenths cents. For every dollar paid in on property tax, 
 insane hospitals and eleemosynary institutions received 12 
 cents. Public health received two and seven-tenths cents. 
 The agricultural department for the promotion of agri¬ 
 culture received eight cents. Public roads received 18 
 cents. The courts and legal departments received five and 
 seven-tenths cents. Interest on the bonded indebtedness 
 was five and seven-tenths cents. The administration ex¬ 
 penses of the state government, including the executive 
 and administrative departments, ect., cost 11.8 cents. 
 
 The diagram was drawn to represent the year 1921. 
 Nineteen hundred and twenty-one is the year which saw 
 the highest tax valuation in the history of the state. 
 Therefore, the highest tax year in the history of the state 
 saw ninety-nine per cent of the stockholders receive in re¬ 
 turn $1.71 for each dollar paid into the state treasury. 
 There is not included in this diagram the expense of the 
 state in taking care of the convicts. While this is a neces¬ 
 sary adjunct to a state government, and while it is neces¬ 
 sary that society take care of those who have been declared 
 dangerous and who have been outlawed, still it was 
 thought best not to include this necessary adjunct of the 
 state government in the diagram. Nor is there included 
 dividends returned in the way of permanent improvements. 
 
 The diagram is published for the purpose of showing 
 the benefit the individual taxpayer gets from each dollar 
 paid into the state treasury on property tax. During the 
 year 1921 there was paid into the state treasury by the 
 99 per cent of the stockholders, including you and me, and 
 by the corporations, including the railroads, on property 
 tax, a total of $5,895,319. There was disbursed during 
 this same period a total of $10,125,999. It must be ex¬ 
 plained that the receipts and disbursements of the con¬ 
 vict department are not included in this summary be¬ 
 cause the stockholders are not taxed for the necessary 
 care and keep of their outlawed members. 
 
 In other words, 99 per cent of the stockholders in the 
 incorporation known as the state of Alabama receive in 
 return 71 cents out of the state treasury in addition to 
 what they pay in. Or to go further, out of every dollar 99 
 per cent of the stockholders pay in they receive in return 
 91 cents in schooling alone. It must be explained that a 
 great many of the stockholders included in this 99 per cent 
 do not pay a single penny, but receive in return all the 
 benefits that are received by the contributing stockholders. 
 
 A summary of the articles shows that every administra¬ 
 tion of the state government from Jelks and including 
 
 Kilby has increased the assessable values of property in 
 this state. The summary shows that in spite of the in¬ 
 crease in the assessable property values of the state that 
 each governor found it necessary to tax the corporations 
 for that amount of money representing the excess above 
 what 99 per cent of the stockholders drew out in dividends. 
 These taxes on corporations and on general business took 
 the form of licenses, franchise taxes, coal and iron ore 
 tax, oil company taxes, and other taxes on public utilities, 
 including railroads, etc. These corporations had no child¬ 
 ren to educate and therefore it was possible by taxing 
 them to spend 91 cents out of every dollar paid in by 99 
 per cent of the stockholders, for education alone. 
 
 It was also possible by taxing them to pay Confederate 
 pensions, to take care of child welfare work, to take care 
 of insane hospitals and eleemosynary work, to watch the 
 public health, to develop agriculture, to build roads, and 
 to maintain the courts and executive and administrative 
 departments and to pay the interest on the public debt. 
 The increase in assessable values and the increase in ex¬ 
 penditures, from Jelks, including Kilby, has been shown 
 in a previous article to have been constant. Every ad¬ 
 ministration has been more careful of the stockholders’ 
 interest. Every administration has given back more than 
 it received. Every administration during the period named 
 has constantly increased its revenue and has constantly 
 increased its expenditures. 
 
 It has been shown that only nine and five-tenths cents 
 out of every dollar paid out of the state treasury has gone 
 to salaries and expenses of state employes. It has been 
 shown that the relative expenses of administration of the 
 state government for its stockholders, which includes sal¬ 
 aries and expenses of necessary officials and employees, 
 is only negligible to the total outlay. A corporation which 
 only expends nine and five-tenths cents for overhead ex¬ 
 penses in its administration is rated as a corporation which 
 is well handled and whose executive is careful of overhead 
 waste. The state of Alabama has been careful of i£s 
 stockholders’ interests and has not let its administrative 
 expense nor overhead expense eat up its receipts. From 
 Jelks to Kilby inclusive the articles show that the state 
 of Alabama has been economically administered for its 
 stockholders. In some respects the articles show that the 
 state has been too economicaly administered. This is es¬ 
 pecially true of the state’s expenditures for the well-being 
 of its stockholders, namely, their health. 
 
 These articles have shown that the state is gradually 
 appreciating the value of the education of the children of 
 its stockholders. It is increasingly appropriating money 
 for education. It is progressively attentive to eliminate 
 illiteracy and ignorance. On the whole the articles have 
 shown that the stockholders of the incorporation known as 
 the state of Alabama are probably getting as much in re¬ 
 turn for their money as the stockholders of any other state 
 in the Union. While the per capita tax of Alabama is one 
 of the lowest in the Union, if not probably the lowest, the 
 stockholders are receiving benefits which are making Ala¬ 
 bama a better place in which to live. 
 
 In concluding this series of articles The Advertiser 
 wishes again to express its thanks to Governor Thomas E. 
 Kilby for his constant efforts to give The Advertiser inves¬ 
 tigator full access to all records of the state and of each 
 department. Thanks are also due to the heads of those 
 departments who have thrown open their books and records 
 to The Advertiser’s representative. 
 
 The Advertiser desires to extend especial thanks for 
 the very valuable assistance of Mr. Henry C. Allen of the 
 tax department. Mr. Allen’s thorough co-operation has 
 been of invaluable benefit to The Advertiser in securing 
 the data that it sought. He has rendered a public service ' 
 to the stockholders of the state of Alabama which they 
 should appreciate and which has been invaluable to them. 
 In other words, he has assisted in turning the light on v 
 
 30 
 
the state’s affairs in an exhaustive but concrete manner. 
 It has never been turned on so fully before, due probably 
 to the fact that the stockholders have never asked for the 
 light. 
 
 The affairs of the stockholders of Alabama will be ad¬ 
 ministered by a new* executive who takes office in Jan- 
 J*uary. This executive will be Governor W. W. Brandon. 
 He will go into office equipped with a thorough knowledge 
 of every activity of the state of Alabama. He will have 
 the advantage of probably being the most thoroughly 
 equipped man in knowledge of the state’s affairs who has 
 ever assumed the reins of government. He has held state 
 offices and has been a student of the state’s affairs. He 
 knows the stockholders of the state. He is progressive. 
 
 To maintain the record of progress which has been 
 shown in these articles, Governor Brandon must increase 
 both the receipts and expenditures of the state treasury. 
 He must spend more money for necessary state activities. 
 He must see that the education of the stockholders is taken 
 
 care of and that ignorance and illiteracy are eliminated. 
 He must see that more money is appropriated for the pub¬ 
 lic health, for welfare work and for other necessary state 
 activities which yield a direct return to the stockholders. 
 He must find new sources of revenue to make his adminis¬ 
 tration as progressive as the administrations of Jelks to 
 Kilby, inclusive. The writer of these articles is not appre¬ 
 hensive that Governor Brandon will lead a retreat. “Re¬ 
 treat” is not in his vocabulary. Four years from this date 
 when another study of the state’s affairs is made and pub¬ 
 lished by The Montgomery Advertiser, the writer does not 
 apprehend but what the figures will show that Governor 
 Brandon has followed his predecessors and has given the 
 stockholders more in proportion to what they paid in than 
 any other administration has given. 
 
 The accompanying diagram explains itself and shows 
 that out of every dollar paid in property taxes in Alabama 
 for the year 1921 a total of $1.71 was paid out to 99 per 
 cent of the stockholders who include you and me. 
 
 r 
 
 
 f 
 
 31 
 
C0.OOL5 
 
 V c * *£ 5 *^ 
 
 \ _ *°o 
 
 From all sources 
 't/jOct. 1*1918 +°5e P t 30? ml 
 isf # 4-9.689.416, !i 
 
 ' °' nfs ”°"-e an* 
 
 New Construction 
 
 DISBURSEMENTS 
 
 Oct l&l 918+°Se.pt30- I9SZ 
 
 \ ■^* 47 . 656 , 04 - 8 .— I 
 
 & - 1 - ^5. 
 
 [see second circle.) /Co 
 
 ’‘WiK y^ 
 
 y from 7~crx or) 
 
 / Kea/Estate in Crhes 
 mc y? m $ 'mpro Yemenis 
 
 RECEIPTS AND DISBURSEMENTS OF STATE OF ALABAMA, 1919-1922 
 
 'JX& ' 
 
 
 yy 
 
 rf ru ,„ 
 
 Jc^P‘> rar ' 1 L ° 
 
 Refund of Bo” 1 
 
 Highway Dept 
 
 Total of 
 
 S 3 ’S. 73$ 
 
 'V 
 
 NOTE • Of the excess receipts, viz.: $2,033,428.56, as shown in diagram there was in the Tr« 
 on sfpt soih, 1922, the sum of $878,141.64, and approximately all of the balance was used m the; 
 cent of warrants outstanding Oct. 1st, 1918 in excess of warrants outstanding Oct. 1st, 19-2. ! 
 
 3 0112 105209149