The farmer and mechanic. [volume] (Raleigh, N.C.) 18??-19??, 1902-11-25


While it is true that the mission Of the /,
agricultural writer is to devote his pen |
and talents to writing and discussion of |
subjects pertaining to the different de- |
uartmcnts of the farmers life work |
nevertheless it is we'll at times to leave
these beaten pathways and turn our at
rattloD TO affairs of State government
4 large majority of the population Of
this and other Southern States, is found
in the rural districts, hence, the farmer
is vitality interested in all matters of
legislation which affect him and the gen
eral government of his State The agri-
cultural classes contribute largely to
taxation, both for State and county pur
poses while upon the success of the
farmers depends the prosperity of the
States in which they reside
The General Assembly of Georgia last
week convened in annual session and
many questions of Importance will be up
fer solution in which the general Welfare
ol the people of this State, especially that
of The farmers is involved. A matter of
paramount Importance is that of taxa
ton. The tax rate Of the State is yet
too high, Notwithstanding that a consid-
cradle reduction from the very high
rate Of 1898 has been secured by curtaiI-
ment of governmental expenses and by
the increase in the value of property re-
turned for taxes since that year The
rate in 1888 was $500 on the thousand,
and for this year $500 If the tax laws
of the State were fully enforced against
all classes of property subject to taxa
tOn under the constitution the maxi
mum rate would not exceed $4.00 on the
thousand
INTANGIBLE PROPERTY ESCAPES.
The escape of intangible property, that
is property which is not open to public
inspection, such 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 public and the tax collector. Our
constitution says that every species of
property having a value is subject to
taxation 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 or can be eX-
cmpt from contributing its pro rata share
to the burden of or State and county
ever, that only the tangible property of
th" people is reached fully by the tax
Collectors Millions of dollars worth Of
notes, merchandise, accounts, money,
bonds, stocks and other property of value
which can be concealed. annually escapes
the just burden of taxation. Every dol
lar Of taxation saved to the owners of
this intangible property who fail to make
full and proper returns must be made out
of an increased rate Oh the tangible
property which cannot escape. This in
tangible property is largely owned by
men Of wealth, hence the reason why the
heaviest burden of maintaining and sup
porting the various establishments or
our government falls heaviest upon that
class of our people who have only mod
crate means, and possess only tangible
property,
TAXING FRANCHISES
Every corporation doing business in
this State under a franchise granted by
the State should be taxed according to
The valued of the franchise. The prop
eTty Of a railroad ought to be taxed ac-
cording TO the full value of it's bonds,
upon which it is paying a fair interest
annually, and not simply upon its road
q
tione are in the ha bit Of Gcducting their
Indchtadness from the gross value OF
thoir property and paying taxes on the
difference. Farmers often owe as much
as their lands are worth, but they are
taxed the same as those who own lands
and owe no money. There should be no
distinction made in the interest OF any
class or classes, ell should be made to
bear their pro rata part OF the burden
alike, according to the amount OF prop
crtN owned and assessed at It's IAN
value. There should be an amendment
TO our present tax laws by which the
owners of intangible property could be
forced to return such property for taxa
nou at its fair market value. 1t is sa1c
that one insurance company has claimed
10 have insured more merchandise in the
cities of Augusta and Savannah than the
total value Of all the merchandise return
eo for taxation throughout the entire
state. What Te need most then along
this line is to so amend the tax laws as
10 reach the classes Of intangible prop
'Tty, pass d law taxing the valuable
franchises of all corporations doing DuSl-
ness in this State and endeavor to make
"a equitable distribution of the burdens
"I taxation between all classes.
OBJECT OF TAXATION.
The sole object Of taxation is to rails
money to sustain the civil and m1l1tar.
branches of the State government, L
educate the children of the State an
provide for the care of the INDECENT ant
IoNadld Confederate soldiers ana thel
widows. The civil and military depart
monts are maintained primarily for tn
purpose of guaranteeing every citlzc
safety in the possession of his propert
aud the lives of himself and family. IN
man or corporation then that-oWns prop
tFiN. III the protection of which he couI
lNN0EC the strong arm OF the courts
should be willing to pay his taxes. ]
not paid the protection Of the court