The morning news. [volume] (Savannah, Ga.) 1887-1900, 1897-11-04
TAX RETURNS AND THE TAX.
BLALOCK COMMITTEES REPORT
BEFORE THE HOUSE.

The Document n VOIuminOus One-A
Radical Change in the Present
Method of Assessing Both Ad Va
loren and Specific Taxes Recon-
mended-The Falling of in the
Values Returned Attributed to the
Present System of Making the Re-
turns.
Atlanta, Ca. Nov. 3.-The report of the
Blalock investigating committee, which
has been much heralded, was made in the
House to-day. 1t is a voluminous docu-
ment and its reading took up the greater
part of the session. 1t is not nearly so
spicy or sensational as was anticipated.
What ginger there is in it, fell cold, be-
cause these points have already been re-
ported in the newspapers, and were famil-
lar both to the members and the public.
After referring to the action of ex-
Treasurer Hardeman in taking $4,000 to
$1,000 in fees derived from building and
loan associations under his construc o n
of the law, instead of giving them to the
state and recommending that the legisla-
ture demand the refunding of this money
by his estate, the report urges radical
change in the present method of assess
ing both ad valorem and special taxes.
The committee states: The rate of tax
alton is necessarily in inverse ratio to the
| amount Of taxable property returned for
taxation. AS this taxable property de-
creases the rate of taxation increases In
the advance in the material prosperity
of the state and the increase In it's pop
ulation, the expenditures which are alb
| solutely essential for the maintenance of
the various departments and state insti-
tutions have necessarily increased, and in
| the future will necessarily increase. 1t
would be fair to expect a corresponding
| increase i'm the returns of taxable proper
| ty, but an examination of the returns for
| the period from 1891 to 1896 inclusive,
| shows a shrinkage in taxable values of
| approximately 100000, and there is no
| reasonable prospect, as far as your COM
mittee can see, that there will, under the
present system, within any reasonable
| time, be any material advance in these
| taxable values"
The committee is convinced that these
| facts are due to the present system of
| leVying and assessing taxes, and 1t must
! be apparent to any casual student of the
| tax returns for the past six or more years
| that these returns are grossly out of keep
| ing with the actual values of taxable
| property. 1t states that upon an examina-
! ton of the tax returns in the controllers
| office a number of very large discrepancies
were noted, which illustrates the evils of
| the present system.
The committee says: For instance,
| comparison of the tax returns of the state
| banks and private banks of the state with
| the sworn statements made by the Of
| fcers of those institutions to the state
| treasurer, shows a shortage in the returns
| of those institutions of something like
| $7,OOOOOO"
The committee cites several other in
| stances in which it alleges that these dis
crepancies exist. 1t suggests the absolute
| necessity for the adjustment of the pres
| ent system of levying the tax, and sug-
| gests that in lieu Thereof system of as
| sessment be formulated and adopted, and
| recommends that in each county there
| shall be board of tax assessors, whose
| duty it shall be to received returns and
make assessments on all taxable property
| in each county The committee states
| that it is convinced that such a system
would result in a decrease of the rate of
taxation of 662s per cent, and refers to
| the fact that upon its recommendation
| the controller has so far succeeded in col
| lecting $20O63.4 "A from delinquent bank
| presidents and the like.
The change in tax collection Is really
| the most important reforms suggested by
| the report.
The trouble of the department of agri-
culture over the printing of fertilizer tags
is discussed, showing the facts as they
| have already been published, that the
tags are now costing 46 cents per 1000, as
against $1.25 last year.
| A discrepancy in the account of the oil
| inspector for Atlanta in 1894 of $57 40 was
found, but this amount was made good
at once by the inspector.
| 1t is recommended that the pay of oil
| inspectors be reduced to $66 a month;
| that the state chemist be cut down from
| SO 900 10 So 400 and his assistants increased
| to 81 800 from $1,000.
The general conduct of the geological
survey is criticised and the abolition of
the stenographer of the department and
| the secretary of the board is recommend
ed The latter position is filled by the
| governor secretary, who gets 800 a quar-
| ter. The salaries of the supreme court
| stenographers are recommended to be cut
from 81 500 to 81 200 and those of the rail-
road commissioners from $500 to $1,000
| 1t is also recommended that Chancellor
| Boggs be deprived of the 5000 year which
| he has been drawing from the negro col
| lege at Savannah.
| All the state colleges are referred to
| and small faults found, and then the uni
| Versity and agricultural college is tack
| led. The committee states that the uni
| versity has made no effort whatever, so
far as it learned, to teach the mechanical
| arts in accordance with the law appro-
priating the landscript fund. ION the con-
| trary," it is stated, "the president of the
agricultural college in his speech before
US. declared that the legislature has re-
lieved us of teaching the mechanical arts
and that he declared that a good many
think it was the duty of the federal gov
| eminent to endow chair of practical ag-
griculture; clearly that was not his in
| tentlon."
The committee then says that neither