The morning news. [volume] (Savannah, Ga.) 1887-1900, 1893-03-08
TAX VALUES DATE BACK.
RETURNS THIS YEAR MUST BE
MADE FROM MARCH l.


Under the New Law Valuation Must
be Placed a Month Before the open
ing of the Books-The state Ofhcers
Now Have the Blight to Change the
! Time Every Year-The Purpose OF
the Change to Compel Honest Re
turns.
Tax returns must this year be made for
March 1 instead Of April /. This is in
bodied in the general tax act by
the recent session OF the legisla-
ture, allowing the day from which tax
valuations are dated changed by the gov
ernor, the controller general aud the state
treasurer in mutual agreement This
change has been made accordingly, and
the tax values this year will be taken for
March instead Of April 1, as heretofore.
1t is causing much discussion among the
taxpayers or the state, but there really does
not seem to be anything In the change to
cause uneasiuess.
The tax returns will not be taken by the
receivers any earlier than heretofore, for
the general law still stands making It the
duty Of the tax receivers to open their
change is that the valuations shall be made
on property held by the taxpayer on
March instead OF such property as he may
hold on April l.
THE OLD AND NEW LAW.
In this connection it will be interesting
to all the taxpayers in the state to know
the exact text of the law that bears upon
the change. The law for the regulation of
the tax receivers work is as follows:
SECTION II, (of regular tax act) Be further
enacted by the authority aforesaid, That the
comptroller general is authorized and empow-
cred to order the tax receivers OF this state to
commence receiving the returns OF taxable
property Immediately after the first day Of
April of each OF the years 1898 and 1894 and
that the controller general Is empowered and
required to cause the taxes to be collected and
paid into the state treasury by the POI tn day of
December OF each of the years Of 1853 and 1894,
This is simply the general law about the
work Of the tax receivers and has nothing
to do with the change. The law bearing
upon the change that has been made as
to the date OF the valuation of property is
as follows:
SECTION 10. (of the Same tax act. Be It fur.
Their enacted, That Immediately after the first
day of April of each Of the years 1893 and 1894,
the governor, controller general aud state
treasurer shall fix date between Jan. 1
and April l of each of the years of 1898 and
1894 as day for making return of taxes in
until after April of each Of the years 1893 and
1894.
WORKING OUT THE PUZZLE.
This section does not read very clear and
was puzzler. 1t states that the day for
fixing the values Of taxes shall be changed,
aud that 1t shall not be altered until after
April l, and yet the section of law quoted
above shows that the receivers are in
structed to open their books after April l.
The controller general, The governor and
the state treasurer held meeting some time
ago instead of waiting till April l had
passed, as the law distinctly requires, and
at this meeting they called into conference
the attorney general Of the state and they
all talked about how the law could be
Strengthened, there being much at variance
in the two sections Of the law.
Controller General Wright showed that
they could not wait until after April /, as
stipulated by the law for the date to be
fixed for valuations. He showed that he
would have to send out to the tax receivers,
fully thirty days in advance. oaths for the
taxpayers to sign. and that in those oaths it
would have to be stated what date the
valuations were estimated, and thus he
would have to have the thing settled before
April /. II not, it would put the tax re-
cevers behind with the law requiring them
to begin work April l, and would delay
them month, which would not give them
near the time necessary for them to comply
with that other law which says the receiv-
ers shall send their books to the controller
general by Aug. l.
HOW 1T WAS STRENGTHENED.
All of these things made the situation
more doubtful, and it was then and
there decided to take the bull by
the horns, and it was agreed that the
date for the valuation of taxable property
shall be this year March l. This
runs the date of valuation up a
month, but it does not affect the date
for the returns to be taken by the
receivers, but man will have to swear
that he gives in all the tax he was due on
property held March l, although he does
not see the receivers book until a month
later.
The purpose of the change was TO en-
deavor to have a more perfect return OF
the taxable property OF the state. Those
who brought 1t about believed that IL the
change could be made quietly it would pres
vent people from hiding out any property
about April to avoid giving it IN to the
receivers, take them by surprise and COM
pei an honest return. The intention ap-
parently was to keep it a secret from the
general public especially the taxpayers, al
lowing the conference to change dates OF
valuation every year without letting 1t out
so that unwary taxpayers would be taken
suddenly when asked for returns.
Tax Collector Dillon has received notice
of the change from the controller general
and when he opens his books April / every
body will be compelled TO swear their re.
turns from March l.
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