The Savannah morning news., 1902-10-28
To TAX THE BONDS
ATTORNEY GENERAL WRIGHT
SAYS THEY ARE TAXABLE.
SOME EXEMPTED BY LAW.
OTHERS BEING SOUGHT TO YIELD
STATE INCOME.

That VIII Require Decision of su-
preme Court-GOVernor's Message
| Advocates Agricultural Colleges
tricts-SbOrt Sessions Held in
Both House and senate.
Atlanta, Oct. 27.-Attorney General
Boykin Wright has rendered an opin-
| ion to Controller General w. A. Wright
to the effect that all state. county and
municipal bonds are taxable. The At
torney General bases his opinion on the
section of the Constitution which says
that all property is taxable with the
exception of such as is specifically ex-
empted by law. Neither state. county
nor municipal bonds have ever been
exempted by specific law. and until
such a law is pRssed, the Attorney
General declares such bonds are taxa
bic. This opinion was given in response
to a request from the Controller Gene
raj with reference to the status of
county and municipal bonds, they al
ways having been required to be re-
turned for taxation, though there has
been some doubt as to whether they
we're taxable.
1t is said the Supreme Court of the
United States. as well as Of several of
the states. has held that no state can
put a tax upon its own credit. The
Georgia decisions on the subject are
discussed fully in the Attorney Gene
rails opinion. Controller General Wright
will refer the matter to the General
Assembly and it is stated that Senator
p. ]. Sullivan will introduce a bill in
the Senate tomorrow or next day to
exempt all such bonds from taxation.
Should these bonds be held subject
to tax in Georgia, It would be prac-
tically impossible to dispose of them
in the state.
In his forthcoming message which
will go to the Legislature this week.
Governor Terrill will recommend the
establishment of Agricultural colleges
in each of the congressional districts
of the state, the expense to be paid by
the fund derived from the inspection
| of fertilizers. His plan Is to let each
county bid for the location of the coll
lege, giving 200 acres of land and the
necessary buildings Then it will take
about $4,000 a year to support each col
lege. The fertilizer inspection fees now
Yield about $4,000 a year. more than
enough to pay all expenses. This mon
ey at present goes TO the general school
| fund, but the expected increase of
$4,000 to 100000 or more from the
hire of convicts viii more than offset
this loss. Such a plan. If carried into
effect, will entirely do away with the
old fight made in every legislature to
remove the Agricultural College now
maintained by the Morrell fund from
Athens to the site of the experiment
station at Griffin. which IL successful
would probably mean the death of the
state university.
Governor Terrill to-day issued a pro-
| clamation to the effect that all re-
wards for the arrest of criminals is
sued prior to June 4, 1902. are hereby
revoked. This does not include any re-
wards offered for gin house burners.
! fOrgers Of land titles or counterfeiters
of the great seal of the state. All
other rewards. however, issued prior
to that time are no longer I'm effect.
1t is understood that Hon. Warner
| HILL who was Gov. TerrelPs campaign
manager, will apply for and probably
receive the appointment of Railroad
| Commissioner to succeed Judge Spen-
| Ger r. Atkinson, whose term expires
next October. Judge Atkinson is an
| applicant for reappointment. Gov. Ter
rell will appoint his staff the latter
| part of the week. 1t is expected he
will appoint l.. S. Roam of Fairburn,
Campbell county, judge of the Stone
Mountain circuit, to succeed Judge
Gambler. c. w. Smith of DeKalb and
j. f. Rogers of Covington are the
other applicants. Judge Gambler has
| decided not to go on the supreme
bench until next Monday, Nov. 3, and
! Justice S. B. Adams will retain his po-
sition until that time.
The House.
Only an hours session was held by
the House to-day. Speaker Morris will
probably announce the standing COM
| mittees tomorrow.
The House adopted a resolution by
| Mr.. Reid of Campbell, expressing deep
! regret at the death, which occurred
yesterday, of Representative w. B.
| Berry of Coweta county, and providing
| for the appointment of a committee
to attend the funeral to-day. Speaker
| Morris named the following committee:
| Messrs. Moses of Coweta, Reid OF
| Campbell. Slaton of Fulton, Brock Of
| Dade, Yates of Catoosa, Thurman of
Walker, Ridley of Troup and Sanders
OF Heard, which will leave the city to-
morrow in a special car to attend the
! funeral
Mr.. Steed of Taylor, directing the clerk
| to secure information from the stats
| librarian as to who controls the copy
! rights on the Georgia Supreme Court
! Reports from the Thirtieth to the Six
/ ty-fifth, and at what cost such copy
rights can be secured.
Under resolution unanimously adopts
ed by the House, the special attorney
of the Western and Atlantic Railroad
will be asked to surrender his office
at the Capitol to the clerk of the
House. This resolution was introduced
by Mr.. Fielder of Bibb, and provides
that the keeper of public buildings and
grounds be asked to. set apart for the
clerk of the House the room at present
occupied by the special attorney of the
State road. this room having, formerly
been occupied by the clerk. The special
attorney CT the w. and A., Hon e.
I. Brown, has seldom required the use
of an Office at the Capitol, and the res
olution was introduced on account OF
the fact that the clerk is in need of
more spacious quarters
Another important resolution, which
was introduced by Mr. Hall oe Bibb
and passed by an almost unanimous
| vote, provides that the tax levy and
the appropriations to be made by the
present session shall be made only for
| the year 1903. Heretofore the first ses-
sion of the Legislature has made Che
tax levy and appropriations for two
Continued on Fifth Page.)