Atlanta semi-weekly journal. (Atlanta, Ga.) 1898-1920, 1902-11-13
NEW TAX LAW
WANTED BY
GAMBLER
REPRESENTATIVE OF DEKALB
INTRODUCED AN IMPORTANT
MEASURE IN THE HOUSE ON
MONDAY. L

Hon. Murphy Gambler. OF DeKalb. in
troduced IN the house Monday bill TO
eoualize the taxation in tho state OF
Georgia
The BIN IS a general law seeking tax
reform and equalization OF tax burdens
A. ants state and is the most important
and far-reaching measure introduced at
this session. Our present system crude,
antiouated, the result Of a hundred years
Of addition. alterations and amendments.
A based upon voluntary returns by tax
payers Many OF the tax laws are con-
melting and difficHlt OF construction and
reconciliation. This bin follows closely
the assessment system proposed In the
very carefully drawn bill proposed by the
legislative tax commission OF ISIS; the
machinery for assessing and collecting
being as reported and recommended unan-
fmously BY that commission
Briefly this plan creates a state board
OF tax commissioners who are the final
arbiters IN all assessments. II also creates
a board OF assessors for each county,
with careful provision as to salaries and
20 the times OF sitting. so as 20 guard
against an expensive system.
The state board IS appointed by the
governor and confirmed BY the senate
The county boards are appointed by the
state board. three for each county. 20
be selected from six men nominated by
the grand juries-
The tax receivers and tax collectors
remain as under the present laws. the
frst receiving returns and the last col
Iecffnx the taxes. The returns are to
be handed over BY the receivers 10 the
county tax collector, who shall
mass upon them and have the power OF
assessing. Any dissatisfied taxpayer has
the right OF appearing before the county
board. and OF final appeal from them
70 the state board.
The state board has general supervision
Of the execution OF the tax laws through
out the state They viii also assess rail-
roads, telegraph. telephone. express COM
pauies and similar public service corpora
lions. Their assessments are final. but
are only made after returns by the cor
porations, and after hearing evidence and
argument from interested parties.
Railroads are TO be assessed for state.
county and municipal taxation. except
on such property as has a local char
acter and Is not strictly a part OF the
road and used as such Telegraph and
telephone companies are also to be as
sessed BY the state hoard on their lines,
equipment and other things, and in addi-
ton to a property tax are required to
nav an occupation or privilege tax. for
the privilege OF doing business within
the state
TELEGRAPH companies owning OF operat-
ing not over 80 miles within this state.
nav one dollar per mile per annum oc-
cupation tax. On over $50 miles they pay
the same rate per mile. plus graduated
mileage Of the system.
Telephone companies are required TO
pay an occupation tax OF one dollar per
anuum for each station rented In the
state in addition TO property taxation.
Express companies are required to pay
an occupation tax OF one dollar per an
mum for each mile OF routes operated
in the state, and on over 80 miles an
additional arbitrary sum, besides their
property taxes
The bill also provides for an organiza-
ton tax on all interpretations granted BY
the state, OF one twentieth OF one per
cent on the authorized capital or any sub
sequent increases. Certified copies OF all
charters granted are to be filed with the
the organization tax paid before any cor
porate powers or privileges can be exer-
eised or enjoyed. and before the corpo-
ration begins business.
An occupation or privilege tax Is also
required on all foreign corporations 10Th
er than railroad, telegraph, telephone. ex-
press. Insurance and banking), doing bus
fness IN this state. This tax is TO be paid
annually and Is graded on authorized cap
ftzi stock and Is IN the nature OF license
tax for the privilege OF exercising their
corporate franchises in this state.
Palace car companies pay an occupation
or privilege tax OF $500 per annum for
doing business within this state, in addi-
ton to q property tax on all property