Atlanta semi-weekly journal. (Atlanta, Ga.) 1898-1920, 1909-07-02

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and climatic conditions, authentic infor'
nation would doubtless prove very valu-
able. as 1t might mean the establish
ment of many other enterprises in the
state.
! 1t should also be made the duty of the
I commissioner of labor in connection with
/ the attorney general-and. in the case
of railroad employees. in connection with
: the chairman of the railroad commission
to act as mediator in disputes between
I capital and labor. when called on by
either side, so that harmonious relations
| between the two may be encouraged and
! fostered; and in cases of strikes to exert
their efforts to effect prompt and salts
factory settlement by arbitration, or such
/ other means as may meet the approval
of the contending factors.
| 1 am convinced that had such de-
partment existed under the direction OF
n competent man, the severity Of the re-
cent unfortunate conflict between one OF
| our largest railroads and its employees
would have been lessened. If the trouble
had not been entirely averted. At least
! there would have been no necessity fol
/ the appearance of federal officials-more
o. less foreign to our Industrial con-
! ditions and sentiments-upon the scene
to settle a dispute intrastate in charac-
! ter.
TAAATION.
The principal source OF the states rev.
, enue for the support of the government
and tn estate institutions must necessa-
/ rily be derived from direct taxation OF
! property. The constitution requires uni
! fO-Inity and equality in all tax levies. I'm
1 der our present imperfect tax system, II
! is impossible to secure uniformity or
! equality Of taxation. Property is returned
/ IN one county at one standard of valua-
, tion, and in another county at a differ
! ent standard of valuation. Even in the
: same county, and in the same locality
there is no uniform standard OF valua-
! ton. for the reason that each property
owner places his own valuation on his
property in his tax returns; and even
| where the tax officers reject the returns,
! and submit the same to arbitration, the
arbitrators differ in each case, and natu-
rally they adopt different standards OF
valuation.
This same defect and inequality of tax
alton applies to the tax assessments OF
those corporations required by law to
make returns to the comptroller general.
II the returns are rejected, and arbitra-
ton becomes necessary, different arbitra-
tors pass upon and fix the tax value of
different companies, frequently adopting
different standards of value. In addition
to this, these arbitrations are usually
very expensive to the state. Another de
feet in our present tax system is it's fail
ure to provide adequate or effective means
of assessing, or of taxing unretul ned prop
erty. Ii the burdens of taxation are to be
borne equally, as required by the organic
law of our state, some new and more eff
cient system than the present law on
the subject of taxation must be adopted.
1, therefore. recommend the enactment
of legislation providing a new system OF
20.
each county, and a state board OF equal
izers. upon whom shall devolve the duty
of assessing all property now required to
! be returned to the comptroller general,
as we'll as equalzing the assessments in
the various counties of the state. The
details of this system / leave to your
! judgment and legislative experience
system of this character would insure
one standard for tax values for all the
property in the state, and make the bur-
dens of taxation fall equally and fairly
upon all alike.
The system enacted should provide ade-
quate and sufficient means for assessing
and collecting taxes, upon unreturned
property, and provide opportunity for the
taxpayer to be heard.
... INHERITANCE TAX. ..
over three-fourths of the states now
have laws providing for an inheritance
tax. A proposition to impose a national
inheritance tax has lately been present
ed to congress, and practically the only
argument brought against the measure
was to the effect that inheritances were
properly subjects for state taxation, and
that a majority of the states now Inn
posed such tax.
| The policy of modern government is OPP
posed to the accumulation of vast estates,
so hedged about by legal technicalities and
d. 10 IN their
burden Of taxation. In the enlightened
view of our leading pubhcists and econo-
mists of our times, no sound reason eX-
lists why inheritances should not be SUBJ
feet to taxation. The duty of formulating
such laws as will meet this demand nee
essarily devolves upon your body, and |
therefore leave II TO your wisdom. WITH
assurances of my unqualified approval.
BIENNIAL SESSIONS.
Another matter TO which l feel 1t my
duty TO call your attention is that of bien-
NAL sessions for the general assembly. 1t
is not for me to argue at length upon TINS
subject Suffice It to say, that the con-
vtction of the public seems to be that
annual sessions result In the making OF
unnecessary laws, and in the making OF
expense to the taxpayers. Only about q
half dozen states in the American union
now have annual sessions of the iaw-mak-
ing bodies.
In this connection I desire to call your
attention to the ACCESSIBILITY of changing
the time of our general election from the
first Wednesday in October, to Tuesday
after the first Monday in November.
thereby saving to the people the cost OF
an election.
PUBLIC ROADS AND CONVICTS.
The convention which nominated the
present administration of our state MADE
also, the following pledge
Recognizing that the cardinal principle
! in the enforcement Of our criminal laws
| is the punishment of crime, the reforma-
| ton of the offender and the protection OF
society, we pledge ourselves to such
changes in our convict system as VIII
completely eliminate any traffic in con-
| Wet labor and, as far as possible, place
the state convicts upon public works"
The above pledge, having been approved
by the people of Georgia, was redeemed
In great measure, by the last general as
sembly.
The public sentiment for years has been
! crystallizing around the fact that good
roads are an imperative necessity for the
| proper progress of our state. The neces-
] sity that two mules should do the work
which was demanding six; that in one
| hour should be taken the trip which was
| consuming from three to five; that there
! should be easier access from the country
! to the city, and vice versa; that the con-
| seouent cost of handling produce and
other tonnage between the farms and the
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