The morning news. [volume] (Savannah, Ga.) 1887-1900, 1899-03-26
THE TAXPAYERS ORDEAL.
CONTROLLER GENERALS INSTRUC-
TIONs TO TAX RECEIVERS.

Property Owners-A Reaching Out
After stocks, Bonds, Mortgages
and Investment Securities OF
Every DescriptiOn-City Property
Owners Must Make Same Returns
to State and County as TO City.
County Tax Receiver John R. Dillon has
received instructions from the controller
general directing him how the tax returns
for 1899 shall be made and in what manner
he shall proceed to secure full and COM
plete returns. The instructions are some
what lengthy and very explicit. 1t is evil
IDENTIFY intended that the state shall get
every dollar of tax to which it is entitled
during the year 1899
The list of questions which is required
to be answered by the person who is so
unfortunate as to own property in this
state is longer than heretofore, and con-
tains more searching questions than any
previous list. The property owner who
answers all the questions upon this list
and fails to make a complete return of all
his possessions must needs have an india
rubber conscience.
The tax receivers books will not be open
until the first Monday in April Hereto
fore property has been returned accord
ing to its amount and value upon March
1 preceding the date of the return. This
date has been recently changed to Feb.
l. The change was made by Gov Gambler,
Controller General Wright and Treasurer
Speer, who were empowered by the last
general tax act to fix date between Jan.
l and April / of the years 1899 and 1900 as
day for making the returns of taxes,
the basis Of the tax returns to be the
value of all property owned and possessed
on that day by the party making the re-
turns
Heretofore the date for making the re-
turns has been March l. The reason for
changing the date was for the purpose
of stealing a march on those property
owners, merchants, security holders and
others, who have made 1t a practice to
allow their stocks of goods to run down
about March / or TO remove securities and
other valuable movable property beyond
the bounds of the state. The date was
fixed on March 6, but was only recently
announced.
Another new feature Is that the tax re-
ceiver is required to administer the oath
in person to every one making a tax re-
turn. Apparently this requirement APP
BAteS 10 NHOS6 WHO nave OILY q DOlI 10 re-
turn, as well as to property owners, and
If this be the case Tax Receiver Dillon
will be quite weary of administering oaths
before the job is finished. Failure to adj
minister the oath makes the tax receiver
subject TO punishment for a misdemeanor,
the penalty being deduction of $40 from
his commissions for each offense, one-half
of the fine to go to the party furnishing
the information and the other half to the
general educational fund.
There are exactly thirty questions to be
answered by the property owner, and they
are so worded as to make 1t practically
impossible for any property owner to an
swer them truthfully and yet withhold
any of his property from taxation. The
questions with regard to the ownership
of stocks and bonds and other securities
and investments are particularly search
ing as are also those to be asked of presi-
dents of banks and other corporations.
The evident intention of the law is to
reach invested capital of every class
The question of lower tax returns to the
state and county than to the cities is also
alluded to- Regarding city and town prop
erty the instructions say:
There is a very just complaint against
the custom or practice of taxpayers re-
turning this class of property to the re-
| celver of tax returns for the state and
| county, at a very much lower valuation
| than the same property is returned to the
| corporate authorities for taxation. 1t
must be manifest to everyone that prop
| erty is worth as much when returned for
| taxation to the state and county as when
| returned to be taxed by the cities. Look
! closely to the returns of this species of
| property and endeavor to correct this
| evil"
A provision of interest to real estate
| owners Is the following:
Require each taxpayer who returns city
| or town lots, improved or unimproved. TO
| return them by number and street In or
der that you may know that all such
property held by the taxpayer is included
in his return. I am satisfied that hereto
fore much of this class Of property has
escaped taxation, and
Il shall exrect large increase in the
value of city and town real estate If these
instructions are carried out"
The tax receivers are instructed to he
| especially vigilant in having returns made
of stocks, bonds, mortgages, liens and
| similar property. The tax act says that
! the STOCK of insurance, telegraph, telephone
| and express companies. owned by citizens
of this state whether the stock is in or
out of the state, is subject to axaion nv
| the state and county.
The following instructions to tax recelv-
! ers with regard to the return of stocl,s
bonds and money are of interest to MANY
| property owners:
This class of property in isolated oases
IS seldom ever returned by the owners
thereof for taxation. 1t has become a very
| considerable item of the wealth of tbe
| state but has not been returned for taxa-
| ton; notes, accounts, judgments and
other liens, unless solvent, have nor heen
| taxed, but, by reference TO section 1e ~
the tax act of 1893, it will be observed that
an such property is subject to taxation bv
the state and county, whether solvent or
| partially solvent, held by the taxpayer in
| Georgia or he'd by some other person for
him. either in or out of this state
The shares of stock of insurance ,o,a
graph, express and telephone connanIes
owned or held by citizens of this stare
whether held in or out of Georgia are
subject to state and county taxation. and
like all other property should be reti,rrad
to you at their market value By raferanoa
| to section 16 of the tax act marked or A
! In those Instructions, you win find tho Iau
beginning with the Goth and ending wiz
the 18th question, which requires the stool
| of these corporations to be retl,rnad -