The Savannah morning news., 1904-07-22
HOUSE PASSED
LAW FOR TAXES
HALL THE ONLY MEMBER
WHO VOTED AGAINST THE AMEND
ED ACT.

Rnte Will Be AIS Mills-Feature
Of the Session Was the Debate on
uuII,S Occupation Tax Amend
uent-Changes in the Tax Laws.
Atlanta, July 21.-The House con-
Guided it's work on the general tax
act to-day and passed the bill by a
vote of 80 to 1, Mr.. Hall voting against
# besause the House had refused to
adopt his occupation tax amendment.
AS passed, there are very few new
features in the general tax act that
we're not in the act of two years ago,
desnite the fact that some six days
were spent in debate upon it.
The tax of $1,000 on coca cola and
the tax on patent medicines contain
ing alcohol constitute perhaps the most
important changes.
The first section of the bill, which
was passed over when it was taken up,
was adopted to-day. This limits the
tax rate to Ats mills, exclusive of the
sinking fund, which will be about 90
of a mill thus keeping the total within
mills, in accordance with the consti
tutional amendment to be voted on by
the people at the coming October cleo
ton OF the AIS mills there may be
levied for general purposes 3.OS mills
and for the school fund 1.7O mills. The
state tax rate next year. therefore,
cannot be over mills, and it may be
less than that.
The feature of the session was the
debate on the occupation tax amend
ment, which proposed to put a tax of
one tenth of L per cent. on the capital
stock of foreign corporations used in
this state which carry on business i'll
Georgia. 1t provided for the same kind
of a tax as the amendment to the
general tax bill offered two years ago
and passed by the House, but defeated
by the Senate, only the tax was not
quite so large as that then proposed.
Worse Than sherman.
Mr. Slaton of Fulton spoke in oppo-
stion to the occupation tax amend
ment You gentlemen can pass one
act of three lines" he said, land do
more damage to Atlanta than Sher-
man did with all his armies"
Mr.. Slaton showed from United
States Supreme Court decisions that
an agent of a foreign corporation,
whose residence is in another state,
can do all the business he desires in
Georgia and cannot be touched by any
tax act that may be passed. The re-
suit would be simply that the agents
of those corporations affected would
move into neighboring states, which do
not impose such an unjust tax upon
them, and continue to do the same
business in Georgia that they now do
Mr.. Hall appealed for the adoption
of his amendment on the ground that
the taxes now came from the poor peo-
pie, and his desire was TO make the
capital of foreign corporations bear
their just burdens of taxation. Cen
tlemen, you should pass this amend
Tnent even, if it does not reach any
body but the STANDARD Oil Company"
Mr.. Hall said.
Cam objects to 1t.
Mr.. Cam of Chatham said what
Georgia wanted was outside capital to
come and develop her natural resources
and to build up industries. Pass this
amendment and an embargo would be
put upon outside capital which would
keep it away from the state; this is
an attempt to protect the industries of
the state and shut out foreign compe-
titiOn.' Mr.. Cam declared he was
Democrat and believed in free trade
Mr.. Cam said he would do anything in
his power for the benefit of the coun-
try, The city and the country have
similar interests, he said, and one can
not prosper without the other. This
amendment would strike blow at the
cities of the state and the country
would suffer in proportion.
These corporations, on which it is
sought to put this tax, now pay ad
Valorem taxes on the stock they carry
IN the state, as for instance the Stand
ara Oil Company, which pays a tax on
every gallon of oil it sells in Georgia.
1t was unjust and unfair, Mr.. Cam
SAID, to make them pay an ad valorem
tax and an occupation tax, too. They
would simply move their stocks of
GOODS outside the state and stop paying
the ad valorem tax which they now
pay
The roll call showed SO votes against
the amendment to 81 in it's favor, and
II was declared lost.
Peruna. Amendment.
Before the occupation tax amend
ment was taken up at the suggestion
OF Mr.. Fielder of Bibb the action of the
House in passing the section providing
Tor 5000 tax on dealers in Peruna,
essence of ginger and other alcoholic
patent medicines was reconsidered for
the purpose of amending it. An amend
Ment was adopted, providing that
Where dealers in such patent medicines
are already paying the regular 5000
TAX on liquor dealers they shall not be
required to pay an additional tax for
selling these medicines. The para
eraph was then readopted without fur
Their change.
Defeated without Debate.
There was scarcely a word of debate
on the amendment of Mr.. Underwood
OF White, requiring that all promissory
notes, bill and other evidence of debt
should be stamped by the tax receiver,
returned for taxation" and without
Such certificate they should be nom
Oollectable in the courts. The amend
Hient was overwhelmingly lost on a
viva voce vote
ne remainder of the general tax act
was adopted without further change.
ne act stands practically as 1t was
ltst year, with the exception of the
thanges noted. Ninety-nine members
voted for the bill. Some surprise was
expressed when Mr.. Hall raised his
nand against it. IL will not vote for
any such injustice" he said
Departmental Bills Passed.
Following action on the general tax
act the House passed several depart
mental bills which were necessary
measures. and TO which there was no
opposition. These measures are as fol-
bill to provide more effectually for
ne collection of specific occupation and
license taxes by enacting that such