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‘ Alabama 1.
(   ANALYSIS OF CONSTITUTICNAL PROVISIONS AFFECTING -
PUBLIC WELFARE IN ALABAMA 1/
I. Incidence of Responsibility for Welfare Program
A. It shall be the duty of the legislature to require the
several counties of this state to make adequate provision for the
maintenance of the poor. §/
II. Financial Powers and Limitations
A. Taxation and Assessments
(1) State
(a) A11 taxes levied on property in this state
shall be assessed in exact proportion to the value of such property,
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·
1, Constitution (1901) with all amendments to October 15, 1956
and proposed amendments to be voted upon November 1956.
_ All citations to the Constitution are to M1chie's Alabama
_ l, Code of 1928 and Michie's 1956 cumulative supplement.
2. Constitution, Art. IV, Sec. 88.
No cases construing this section have been located. Appar-
ently there is nothing in the Constitution to prevent the grant-
ing of direct relief by the State. The Legislature may make ap-
) propriations for charitable or educational institutions. See
( A firemen's pension statute does not violate the Constitu-
( tion. See page 12, footnote 19.
I Provisions of the Alabama Code provide for the care of pau-
( pers by the counties and for municipal poorhouses. Michie's
, Code 1928, Sec. 2787-2806, 2055.
A 5. Constitution, Art. XI, Sec. 211.
l This section and section 217 relate only to direct taxes
) on property, and have no relation to privilege, license, or oc-
? cupation taxes, or to franchise taxes of corporations. Phoenix
  Carpet Company vs. State, 118 Ala. 145, 22 So. 627 (1897) con-
1 struing same section in former Constitution.
1 Under this section and section 217 the State may tax and
  exempt such property as it sees fit so long as no arbitrary
, classifications result in the subjects taxed and those made the
L subject of exemptions, so the State may levy an ad valorem tax
) on securities of domestic corporations and exempt securities of
{ foreign corporations owned by residents in this State, or it can
* exempt such foreign securities from all ad valorem taxation and
` ·   levy an excise or privilege tax in lieu thereof. Lee vs. State
  (Footnotes forwarded)
)