The Atlanta constitution. [volume] (Atlanta, Ga.) 1885-19??, 1903-08-24
RETURNS INCREASE
BY 500 $50, 701

of taxable franchises still remains in
dispute.
The reason for this is that the boards OF
arbitration which have been appointed
to determine at what amount the fran
chises of the large railroad systems and
other large corporations shall be returned
have held no meetings for the purpose
of determining the questions before them,
and, In one OF two instances, no umpire
even has been chosen.
Stranely enough. the law fixes time
limit for the arbtrators in these cases
to make their returns. There is no re-
quirement that they shall be made even
within the year. SO that, so far as the
law is concerned, the arbitrator can act
at their own sweet wills. The only pen
atty that can be put on the companies
whose tax returns are involved is per
cent interest on the amount of taxes due
whenever the matter is finally determin-
ed. There are important questions in
volved however, which make it practi-
cally necessary that prompt action should
be taken.
1t will readily be understood how tho
failure to get In these reports to the
comptroller general in due season will
delay the fixing of the state tax rate.
Governor Terrell and Comptroller Gen
eTdl wright are ANXIOUS TO Tx as low
tax rate as possible, and the rate will
depend to some extent on the amount of
the franchise tax returns. Without these
therefore. 1t can not be determined Just
what it shall be.
Who the Arbitrators Are
The arbitrator in the most important
cases who have not yet met. and whose
reports are being awaited, are as fol-
lows:
Southern Railway and Alabama Great
Southern-Hon. J. Pope Brown, for the
state; Hon. Roland Ellis, for the roads,
and Judge Warren d. Nottingham of
Macon umpire
Atlantic Coast Line Railroad-Hon G.
Gunby Jordan, for the state; Hon. G. p.
Goodyear, of Brunswick, for the road
and Ex-Governor Allen d. Gambler, UNI
| pire.
| Seaboard Air Line Railroad-Judge
| Spencer r. Atkinson, for the state; r. c.
| Aston. for the road. No umpire
| lected.
| Atlanta and West Point Railroad
Judge Spencer r. Atkinson, for the state;
| Captain ]. w. English for the road. No
| umpire selected
! Central of Georgia Railway Company
| Hon j. Pope Brown, for the state; Alex
| Smith. for the road. Judge e. II. Gaia
way, Of Augusta. is named as umpire.
! Georgia Railway and Electric Company
! Hon. G. Gunby Jordan. for the state:
Forrest Adair. for the company, and Hon
| Thomas j. Chappell. of Columbus, UNI
| pire
Atlanta Gaslight Company-Hon. J.
! Pope Brown, for the state: Hon John D.
| Little, for the company and George W.
Brooke, Of Atlanta, umpire
Western Union Telegraph Company
| Hon. G. Gunby Jordan. for the state; r.
]. Griffin. of Atlanta, for the company.
and J. Ferris Cam, Of Savannah UNI
| pire.
Savannah Electric Rauway-Judge Spen-
| Ger r. Atkinson. for the state; w J..
Wilson, of Savannah for the company,
and S. A. Roddenberry, of Thomasville,
umpire.
Though the foregoing arbltrators have
been appointed for some days some of
them for several weeks. none of them
has given any intimation as to when his
report might be expected
In the cases where no umpire is chosen
within thirty days from the time the
bitrators are named, the law requires
that the governor shall appoint two arm-
traitors to represent the state. AS rule
the governor reappoints the arbitrator al
ready selected for the state and names a
second man This in effect amounts to
, the governor naming the umpire.
Commissioners Have a Say
Members of the railroad commission who
have been designated by Comptroller Gen
! eral Wright to represent the state in the
| arbitration of franchise tax returns by
| the large corpora tons, have written the
| comptroller general in reply to his letter
| stating that they had done every
thing In their power to have the arbitra-
| tons settled, but had been unable SO far
| to get the representatives of the corpora
| tons TO meet with them.
| The comptroller general has received
| such letters as these both from Chairman
Spencer r. Atkinson and Hon. G.. Gunby
| Jordan and 1t is understood Hon J. Pope
| Brown has written a letter Of similar
tenor which will reach him within a day
| This puts it UP to the representatives of
| the corporations.
Members of the railroad commission
| say while they have done all possible to
bring these arbitratons to a close, there
is another reason why they will hardly
be settled 80 quickly this year as here
tofore. and that Is the large number of
them. This year practically every cor
poration that has had to pay a franchise
! tax has gone to arbitration and the re-
suit is there are four times as many arbi-
trations as In years gone by.
Tax Rate Must Be Fixed
The upshot of it all is that the state
will not get the benefit of the franchise
and property returns Of these corpora
tons IN fixing the tax rate for the cur
rent year. AS It is Impossible to predict
what will be the finding of the arbitrator
in any case. even. with any degree OF
certainty, to come anywhere near it. the
tax commission cannot consider these
returns assessments.
There is something more than $4,000, 900
in franchise tax returns which is still In
dispute, and this amount, even with n
considerable reduction the result Of
arbitration, would make quite a differ
encc in the tax rate.
This rate. however, must be fixed with
In the next week, in order that the tax
collectors of the various counties may be
notified by September ]. as the law re-
uuiras If will have n he made the