The Savannah morning news. (Savannah, Ga.) 1900-current, 1901-03-20
FRIDAY WAS THE DAY
W HIGH WAS FIXED BY LAW FOR
MAKING TAX RETURNS.
CHANGE IN THE OLD LAW.
UNDER TERMS OF WHICH FEB. ]
WAS THE DAY FIXED.

Last Tax Act Left Designation of a
Day to a Board, Consisting of Gov
ernor, Treasurer and Comptroller
GeneraI-Must Make Decision After
March L and Fix n Day Between
Jan. L and April I-Under Old Law
Taxpayers Permitted Personal
Property to Become Depleted Just
Before Making Returns.
The property owned by any citizen of
Georgia or resident within che limits
of the state on last Friday is that which
he will be required to return and upon
which he must pay state and county tax
es for the year 1901.
The law formerly required that all prop
erty held on Feb. l of each year should
be returned for taxation. Under the tax
law of 1900 a board, consisting of the
Governor, the state treasurer and the con-
troller general, is required to assemble
annually, upon some day after March /,
and fix a day between Jan. 1 and April /,
as the day for making returns for tax
alton.
Under the old law, by the terms of
which the day upon which returns were
made was fixed, it was asserted by the
taxing authorities of the state and the
several counties that some enterprising
taxpayers were accustomed to permit
their stocks of goods to become depleted,
so that when they made their returns
they could return truthfully very much
smaller amounts than would be possible
at any other season of the year.
The new plan contemplates that the
day for making returns shall be fixed with
some degree of suddenness, so that those
who might otherwise have felt constrained
to dodge taxes would not be permitted so
favorable an opportunity Acting under
authority of the law the board named
has this year fixed upon March Is.
Tax Receiver Marcus S. Baker has re-
ceived from the Controller General his in
structions as to the collection of taxes
for the current year, which embody and
make prominent this feature.
The instructions say that the work of
receiving tax returns shall be begun i'm
mediately after April l, which Mr.. Baker
interprets to mean he shall open his
books on the morning of April 2. This
he will do.
The instructions from the Controller
General direct that the laws on the sub
ject Of taxes and tax returns be carried
out to the letter. Taxpayers, says the
Controller General in his book of in
structions have complained to his office
of the loose and careless fashion some
receivers of tax returns have adopted in
the past.
I'm many instances they charge" he
says, that the receivers never require
taxpayers to fill out the blank tax list
and make oath to the correctness of
their returns. This is a violation of law
that will not be permitted in future by
this office"
AS the law imperatively imposes the
duty of requiring the oath to tax returns
upon the tax receiver, and makes his
failure to require the oath a misde-
meanor, punishable by fine and impris-
onment, and the forfeiture Of $40 for each
offense from his commissions, the tax re-
ceivers are likely to see that this provi-
sion of law is enforced.
The instructions from the Controller
General call special attention to the fail
ure of tax receivers in the past to require
the return of poll tax from many who are
subject to pay it. Under the general law
| every male inhabitant of the state, be-
tween the ages of q and 60 years, is LA
BILE to pay a tax on his head, and the
only persons relieved from this tax are
| crippled and disabled Confederate sol
| diers The Controller General calls at
| Tention to the fact that there are in
Georgia a large number of foreigners,
| who are domiciled and engaged in some
| business vocation, but who have not be-
! come citizens by becoming naturalized in
! compliance with the naturalization laws.
| These foreigners are liable for the pay
| ment of the polltax and the tax receiV-
ers are directed to see to it that they
make the return.
| Perhaps" says the Controller General
mo class of property is so undervalued
| by the owners when returning it for tax
! alton as household furniture from the
| fact, no doubt, that it is regarded as I'M
| productive and therefore should not be
valued at it's full market value. I am
| quite sure that a very large percentage
of the watches, jewelry, pianos, organs
| etc, owned in our state are not return
| ed at anything like their market value
| if returned at all"
Controller General Wright says thai
If the receivers follow his instructions and
do their duty to the letter he expects this
| year to see a large increase in the re-
turns of property values in the state
MIII CEDNE MITl CNuI nv