Atlanta semi-weekly journal. (Atlanta, Ga.) 1898-1920, 1902-10-30
LEGISLATION FOR THE PEOPLE


While Il Is true that the mission OF INC
agricultural writer is to devote his pen
and talents 20 writing and discussion o.
subjects pertaining 20 the dinerent oe-
parfmeuts OF the farmers life work. new
ertheless Il is well at times TO leave these
beaten pathways and turn our attention
70 Affairs OF state government. A iarse
majority OF the population OF this ana
other southern states. Is found IN the ru-
raj districts. hence. the farmer is vltaHy
interested in ali matters of legislation
which affect him and the general govern
ment OF HIS state. The agricultural class
Is contribute largely 70 taxation. both tor
state and county purposes while upon tne
success Of the farmers depends the pros
perftv OF the states I'm which they RESIDE.
The general assembly Of Georgia last
week convened in annual session
and many questions OF importSnGs
viii be up for solution In which
the general welfare OF the people
OF this state. especially that Of the
farmers is involved A matter OF para
mount Importance Is that Of taxation Inc
tax rate OF the state Is yet too high. not
wfthstanding that a considerable redue-
ton from the very high rate Of 1875 mas
been secured BY curtailment OF govern
mental expenses and by the increase IN
the value OF property returned for taxes
since that year. The rate In lSse was
san on the thousand. and for this year
SO. II the tax laws Of the state were
fully inforced against all classes OF prop
'erty subject 70 taxation under the con-
stitution. the maximum rate would not eA-
coed 400 on the thousand .-
Intangible Property Escapes.
The escape Of intangible property, that
Is property which is not open 20 public
inspection, such as notes. money, bonds,
accounts. etc, from taxation, makes the
burden doubly hard TO bear upon the men
who own realty, livestock, etc, which
cannot be hidden from the eye OF the pub
lie and the tax collector. Our consu-
tuition SAYS that every species Of prop
erty having a value is subject to taxa
tion at its fair and Just valuation. except
such classes Of property as are exempt
by the constitution. such as the property
Of the state. churches. colleges and public
libraries. etc. Nothing else Of value IN
the state is OF can be exempt from con-
tributing its prorata share 20 the burden
OF our state ard county governments
Il IS a notorious fact. however. that only
the tangible property Of the people Is
reached fully BY the tax collectors Nil
lions OF dollars worth OF notes. merchan-
disc. accounts. money, bonds. stocks and
other property Of value which can be con-
csaled. annually escapes the just burden
OF taxation Every dollar Of taxation
saved 70 the owners Of this intangible
returns must be made out OF an increased
rate on the tangible property which can
not escape This intangible property Is
largely owned By men OF wealth hence
the reason why the heaviest burden OF
maintaining and supporting the various
establishments Of our government falls
heaviest upon that class Of our people who
have only moderate means. and possess
only tangible property.
Taxinu Franchises
Every corporation doing business IT, this
state under a franchise granted by the
state should be taxed according 20 the
value Of the franchise The property Of
a railroad ought 10 be taxed according
70 the fun value OF it's bonds. upon which
z Is paying fair interest annually. and
not simply upon its roadbed and rolling
stock. Again. corporations are in the
naolt OF deducting their Indebtedness
from the gross value Of their property
and paying taxes on the difference. Farm
CTS often owe as much as their lands are
worth. but they are taxed the same as
thoss who oWa lands and owe no money.
There should be no distinction made in
the interest Of any class or classes, all
should be made 20 bear their prorata part
OF the burden alike, according 70 the
amount OF properly owned and assessed
at its fair value There should be an
amendment TO our present tax laws by
which the owuers Of intangible property
could be forced 70 return such property
for taxatiOn at its fair market value. IL
Is s2id that one Insurance company has
claimed 10 have insured more merchandise
in TIE cities OF Augusta and Savannah
than the total value Of all the merchan-
disc returned for taxation Throughout
the entire state What we need most
Their along this line is to so amend the
tax laws as TO reach all classes Of In
tangible property. pass a Law taxing the
valuable franchises OF all corporations
doing business IN this state and endeavor
70 make an equitable distribution u the
burdens OF taxation between all classes.
Object Of Taxation.
The sole object Of taxation Is 70 raise
money 70 sustain the civil and military
branches OF the state government, TO
educate the children OF the state aud pro-
vide for the care CT the indige-t and in
valid Confederate soldiers and their wild
cws. The civil am military departments
are maintained primarily for the purpose
OF guaranteeing every citizen safety In
the possession of his property ana -
lives OF himself and family. he rlan or
corporation then that owns property, in
the protection OF which he could invoke
the strong arm OF the courts, should Be
willing 70 pay his taxes II not paid the
protection Of the courts should be denied
II notes we're void in court, unless n