The Savannah morning news. (Savannah, Ga.) 1900-current, 1902-11-09
EXECUTIVE MESSAGE
GOV. TERRELL SUBMITS 1T TO THE
GENERAL ASSEMBLY.
WAS READ IN BOTH HOUSES.
FULL EXTRACTS GIVEN As TAKEN
FROM ITS TEXT.


Exemptions The Agricultural
Question Discussed.
Atlanta, Nov. s.-Gov. Terrelrs first
message to the General assembly was
read in both the House and Senate to-
day. The following are full extracts
from It:
After stating that the limiting OF tax
alton is a matter of the first impor-
tance. the Governor says:
In order perfectly to secure the end
designed by the convention, and de-
manded by the people in the last cleo
ton, there must be a limit on the an
nual tax rate and / therefore suggest
that this General Assembly submit
constitutional amendment limiting the
tax rate to five mills, exclusive or the
sinking fund and what may be needed
for the protection of the state in time
of insurrection or war.
Taxation OF Franchises.
Closely allied to a limitation on the
rate of taxation is the duty of provid-
ing a method by which all property
shall be made to bear its fair share of
the public burden. With a few ex-
ceptions, the constitution provides that
all property shall be taxed. In the
main, this provision is carried into eff
fect-though no system has ever been
devised which is perfect in its applica-
ton, and, in spite of the most carefully
drafted tax acts, there are unavoida-
BILE COMMISSIONS and a want of that
perfect equality and uniformity to-
wards which the law-malcing power
constantly aims. But there is a class of
franchises held by certain quasi-pub-
10 which though LAS
bic in themselves and adding value to
the capital stock. have, in the past, es-
capped taxation because of a want of a
provision in the statutes requiring
these franchises to be returned or as
sessed. Being property, these fran
chises are as subject to taxation as
any other property under the consutu-
ton, and, in view of the fact that they
generally represent privileges which
are more or less exclusive and which
have been given to the corporation
without money and without price,
there is a peculiar justice in subject
ing them to the tax laws. 1t will be
for you to determine how the taxable
value of these franchises is to be
estimated though l venture to sug-
gest that there is no need for any
great change in the present machin-
cry of the tax law. 1t will probably
be sufficient TO amend Section 767,
Volume l of the Code so as to include
all franchises, whether of resident OF
nonresident corporations doing bust
ness in this state, which add value to
the capital stock or to the tangible
property of the corporation. A further
amendment to Sections $50 and S03 of
the Code may be necessary so as to
require officers making returns for a
corporation to state the value of the
corporate franchise exclusive of its
other corporate property The sim
plicity of this method will commend
itself. 1t will probably avoid many
questions which would otherwise arise
from the enactment of new statutes
containing untried and INFESTED meth
DDS. 1t will provide an easy and prac-
teal means OF determining what the
franchise is worth, for If there is any
disagreement as to such value, it can
be settled by arbitration, as all other
differences of like nature between
the taxpayer and the controller. or the
taxpayer and tax receiver are now set
tied.
Salary of Teachers.
''In practice, the school year and fas-
cal year do not coincide. The teachers
for work done this year must be paid
out of taxes to be collected next De-
cember and January. This has caused
a serious disturbance in the states
finances and been the occasion of great
hardship to the teachers and detri-
ment TO the schools. suggest that the
s122,07S now in the Treasury to the
credit of the public property fund be
appropriated to the payment of interest
on the public debt, and that like sum
already collected by taxation for pay
ing interest be now applied to the pay
ment of teachers salaries This will
enable the General Assembly, by econ
omy in appropriations, to pay the
teachers monthly in accordance with
their contracts during 1903, and during
future years, by providing a perma-
nent loan fund of 100000 to be trans
ferred to the school fund in the spring
and repaid when the taxes are COL
lected. This fund can and should be
created from the money in the Treas
ury collected for the payment of inter
est, and not so used on account of the
appropriation of the public property
fund for that purpose, and from the
overplus raised by the levy of two and
one-tenth mills for the years 1901 and
1902 for educational purposes, as plo-
vided by the last general tax act.
Common Schools.
I'm considering the interest Of the
teachers. we must not be blind to the
claims of the children. Georgia was
the first in the Union, and probably the
first in the world. to incorporate in its
organic law a provision for public
schools, for in 1777, in its first constitu.
ton, it declared that schools shall
be erected in each county and support.
ed at the general expense Of the state
Since that date, we have been dealing
with this supreme problem. The pub.
lie wish has always been ahead of the
public ability. The evils of illiteracy
are recognized, but the expense of The
cure Is beyond our purse. In proper.
ton to our taxable values, we may wei
challenge comparison with others, who
apparently, do more. Still, with an
adequate sum. it behooves us to max,
the most of our resources and to In
crease them wherever the people Of 8
particular locality are willing to add K
the school fund. 1t often happens thai
while a county is unable to supple.
ment the school fund by taxation, those
living in a particular militia district
are will to add to the state fund so as
to lengthen the school term, and they
should be permitted to do so.
Ordinarily, the unit in our state
government is the county, and the
general law now of force only con-
templates city or county taxation, but
authority ought to be given to a mill
tia district or a school district to col
lect local tax for school and school
house purposes, wherever the taxpay-
ers so desire, and /, therefore, recon-
mend MISUNDERSTANDING consti.
tuuonal amendment, If that be neces-
sary-providing that upon the request
OF tWo-thirds OF the taxpayers i'm any
mr.