The morning news. [volume] (Savannah, Ga.) 1887-1900, 1900-04-05
AFTER THE CORPORATIONS.
TAX COLLECTOR ASKS THEM TO
MAKE RETURNS ron BACK TAXES.

Tax Collector McGOwan Is Proceed
ing to Garry Into Effect the Pro-
vision of the Recent Tax Decision
of the Supreme Court and the Di-
rectiOns of the Controller General
Based ThereOn-AEents and Secre-
taries of Corporations Required to
Make Returns of Property Since
1S77-COmmissioner VIII Not En-
force the Double Tax Penalty.
Tax Collector MCGOWAN has begun to
send out to the secretaries or managers
Of the various. corporations affected by the
recent tax decision of the Supreme Court
of the state. COPIES of the ruling and let
ter Of advice to the controller general on
the.subject. to, which he asks immediate
attention.
IN his letter to the corpora tions Tax Col
lector MCGOWAN says:
Il subjoin copy of a circular recently
received by me from the controller ger-
eral of the state, regarding back taxes due
by various corpora tons of this county.
Il am now at work on the matter, and
respectfully ask YOU 10 make to me- in
behalf Of the corporati3n you represent
the sworn statement called for in said
circular; the statement should show from
your books the valua tion OF the property
described for each year separately, as far
back as the default exists. on the dates
mentioned below: For years from 1878 10
1892, inclusive, on April LIST of each year
For 1898 to 1898, inclusive on March l of
each year For year 1893, on Feb /.
Please attend to this q cnce as you will
notice that interest runs against you I'M
til date of payment. Refer for particu-
lars to the subjoined circular"
Il viii be noticed that the decision OPP
crates only as far back as the adoption
of the new constitution. that of 1877,
when the section upon which the decision
rests, providing that taxation of all
property should be uniform and ad va
loren throughout the state was first in
troduced into the fundamental law of
Georgia. Some of the corpora tions in
deed, will not have to make returns for
anything like this number of years, as
they have been organized and their char
tiers granted subsequently 10 the adoption
of the constitution of 1877
The letter of the tax collector gives the
date in each year when the valuation of
it is addressed should be made varying
provisions in the law having changed this
date from time to time.
The principal revenue to the county
from the rendition of the decision and the
action of the controller general and the
tax collector based thereon VIII come
from the building and loan associations.
that are more affected than other class
of corporations. They are required to
pay taxes upon their mortgages held as
security for the money that have ad-
vanced TO their shareholders and others
for the purchase of land.
Telephone and telegraph companies are
required to return the value of their per-
sonal property, including their poles and
wires within the limits of the county,
their office furniture, fixtures instru-
ments and articles of the like character.
The tax collectors are Instructed by the
controller general ito assess such prop
erty just as if 1t belonged to private in
divduals" The express company has US
ually made a return of its personal prop
erty, including its wagons and live stock
and office fixtures.
The county does not expect to become
rich suddenly by the collection of these
back taxes, as many of the corpora lions
have made compromise returns of their
property, thought 20 be exempted by vir-
tue of the statute that the Supreme Court
ioS NcOlalVu " ne uHcoilstltutlondl, our
ing the years when the statute was
thought to be perfectly good and absolute
ly binding, and these returns have been
accepted.
OF course the corporations that have
not made returns are liable for double
taxes for the default. II is understood,
however that when the returns are made
promptly the commissioners will not en-
! force this penalty, but will relieve the
| corporations of the consequences of an
| omission not due to them. but TO the gen
eral assembly Of the state that passed the
| obnoxious act. The double tax will be
| remitted