The Birmingham age-herald., 1909-07-28
REVENUE MUST BE RAISED
Many Plans Are Proposed To Increase States Funds and Some of Them Will Finally Be Made
 Into Law.

tirely or prefer impeachment charges un- der the testimony relating to the chair mans transactions in street railway bonds.
 That is the way in which the situation is now summed up for it is evident the senate will have to act upon it before the house does or it cannot be disposed of at this session.
 With but F working days intervening before final adjournment the house has barely touched the general tax bill and will not be able to consider general ap- propriations until next week. These measures which must be passed before ad- journment will not reach the senate until the last days of the session, when it will have to devote to their consideration every possible minute of it's time.
 In order to dispose of the McLendon matter at this session, therefore, it will be necessary for the senate to get busy on 1t without delay, and this is the ap- parent programme.
 The senate, however, will concern itself solely with Governor Smiths suspension message, and not deal with the testimony relating to the chairman's bond trans actions.
 The reason for this is that the senate cannot afford to pass judgment on mat ters which may possibly be made the sub ject of impeachment proceedings
 If the senate should vote to remove the chairman under the governors message, then it would simply be up to the house to vote on the same proposition.
 gl, clines to vote for removal there would be no use in the house voting on the same proposition as, under the law, in order to remove there must be a major ity of both branches, or 23 votes in the senate and ss in the house.
 Such situation would leave the house practically no choice except to drop the matter entirely or to prefer impeach- ment charges in connection with the bond deals, which would mean a long trial in the senate following adjournment of the general assembly, as this is one purpose for which the senate may prolong it's ses- sion.
 It is interesting to note, however that in such a case as this it would require two-thirds vote of the senate to i'm peach, as a result of which it is said his tory records no successful impeachment trial in Georgia.
 Naturally Mir McLendons s opponents in both branches don't want the matter to take the impeachment turn, because they believe it would be impossible to impeach him; whereas with the weight of the tes- timony regarding the bond transactions, added to the charges in Governor Smiths suspension message they hope successful ly to remove him from office by simple majority vote.
 Much depends, therefore, on the sem ate's action. Its vote for removal under the governors message will probably mean removal for the house is looked to for a majority against McLendon. It's vote against removal would mean either impeachment or Chairman McLendon's retention in office without further pro- ceedings.
 Little stock is taken in the suggestion that the legislature can defer action on the matter until it's next session, leav- ing the matter in statu quo.
 It would be manifest failure of legisla- tive duty. It would not only be an injus- tice to the accused official but it would leave the state for a year without one railroad commissioner, and a board of four with no possibility of breaking tie on any important question that might arise-port rates for instance
 Besides 1t is generally reported that should the legislature fail to act. which is not thought likely, the matter would 20 into the courts, where Chairman McLen- don would seek to have his case adju- dicated
 Plans To Raise Revenue.
 The present general assembly seems de- ternined to raise revenue, no matter whom it hits
 There Is good deal of talk caused by the manifest disposition of the house to put heavy taxes wherever that bodN thinks there is a chance to get funds into the treasury
 There seems to be little question that the proposed increase in the occupation tax on corporations doing business in the state, Tn some instances as much as 300 per cent. Is doomed to defeat, if not in the house at least in the senate
 The senate has not had an opportunity yet to manifest its disposition in the mat ter of taxation, though many of its mem- bers have urged legislation looking to uni form taxation and bringing onto the tax books all property subject to taxation under the constitution Nevertheless it's members are generally conservative and apparently opposed to unjust and burden some taxation.
 The proposal to put high tax upon the capital stock of all corporations doing business In the state is a revival of an old fight Of five or six years ago, when the measure was killed by the argument that 1t would result in driving all foreign corporations out of the state and building up the cities of other states to which the offices of these concerns would be moved.
 The action of the house of representa- tives in putting tax of 10 cents a gallon on all proprietary soda fountain syrups manufactured in the state was uno,Ies- tiOnahly aimed at coca-cola, from the manufacture of which the legislature has been trying for years to collect more taxes. The coca-cola company is now manufacturing some 100000 gallons of it's syrup every year marketing 1t all over the United States. Ten cents a gallon would near d revenue of $300,0O0 a year from this company alone. If this tax should hold many think it would drive the company out Of the state It is a tax however, which hits alike all concerns making similar soda fountain prepara- tons, and 1t could hardly be attacked on the ground of class legislation. There is belief, however, that the senate will ma terially amend this section.
 There is considerable opposition too to the proposed S25 tax on every automobile cwfied in the state, In addition to the ad vslorem taxes which must be paid on them as SC much property. Probably half of the automobiles in Georgia are worth $500 or under in their present condition, and an annual tax of per cent upon them would hit the owners of these ma chimes heavily.
 There is considerable interest in the