The morning news. [volume] (Savannah, Ga.) 1887-1900, 1900-01-17

upon the gross profit and income receiv-
ed during the calendar year by every
citizen of the state, whether said profit
or income be derived from property,
rents, interest, dividends or salaries, or
from any profession or trade or from any
other source, tax of l per cent. on such
income over $1,000 and up to 5000; ~
per cent. on the income from 5000 to ST.
500; per cent. from $500 to $4,000; 21A
per cent. from $4,000 to $4,000 and per
cent. on all incomes over $4,000
A like tax was to be assessed and col
lected on all incomes from property owned
and every business carried ON in this state
by persons residing without the state-ex-
cepting such incomes derived from bonds
excepted by law from taxation.
In computing incomes, the necessary ex-
penses of carrying on a business was 20
be deducted-this not including Tenumera-
ton to the taxpayer for personal super
vision or for support of his or her family;
no deduction could be made for expendi-
lures for permanent improvements or bet
terments made to, improve The value OF
any property. The tax was to be as
sessed and collected in the same manner
and by the same officials as other taxes;
returns to be made under oath, with list
showing sources and amount of income
For failure or refusing to make the re-
turn as required by the act, or for making
false return, the auditor is required to
make the return from the best informa ton
obtainable, and add so per centum as
penalty to the amount of the tax due. In
case a false return is made the auditor Is
required to get the information as best
he can and add 100 per cent to the tax he
finds to be due. The tax then to be col
lected by the same legal processes as used
In collecting taxes on personal property.
The law went on the books and the
blanks for returns were furnished the
auditors, but the measure did not take"
The taxpayers in making their returns for
realty and personal property ignored the
income tax feature and the auditors were
not indusitive. Outside of the body which
enacted the iaw, il was not received with
favor 1t has not been tested as to It's
constitutionality, because no cases have
been brought by the state to collect the
tax.
The result of the first year when the
law was new and there was some fear
that its provisions would be enforced, was
that something over 5000 was collected,
and the returns for last year were even
smaller. The city of Charleston paid more
than half the entire tax for the state,
and then gave but small portion of what
was due under the act. OF forty coun-
ties in that state nineteen made no re-
turns whatever of income tax, while
half dozen others turned over less than
$50 to the treasury.
From The time the act passed the Legis-
lature. no fight was made against II; no
one complained of IT, and its defects, from
a legal standpoint, If any, were not point
ed out. But the people just dropped it,
with the seeming consent OF all officials
involved.
The income tax, has been generally al
luded to as a farce. and was 50 denomi-
mated on the floor of the House. OF all
the men who fought so earnestly for the
measure three years ago In the House OF
Representatives, not one spoke in its be-
half, and although the bill to repeal the
law had been unfavorably reported In
committee. u passed without the slight
est opposition.