Atlanta Georgian. [volume] (Atlanta, Ga.) 1912-1939, 1912-12-30

! the state now" sa
! said S secretary
| Cook today dis I'll
| cussing this mat = 4
ter, really pay an ~
! ad valorem tax at t4 J kASxF-
I'm. While some OF 49,
| this loss OF Justly due revenue may
arise from pure tax lodging, l firmly
| believe the greater part Of it arises
! from ignorance Of the lax laws upon
the part OF automobile owners.
"Automobile owners come to my Of
| fee and pay the required s. license 10
operate. and believe that the 81 is all
! the tax the state requires Of them. As
a matter Of fact, automobiles should be
returned to the state tax receivers for
taxation, just as any other personal
property is returned-acCording to
their honest value.
"1n some states. automobile owners
| are required to pay the ad valorem tax
at the time the machine is registered
that is. when it is new, and about to be
| licensed " this way both the license
and the property tax are collected at
the same time, and confusion and mis-
takes are avoided.
where the tax Is collected in this
manner, It goes into a fund kept sepa-
rate and distinct from the general state
funds, and is used solely for good roads
purposes-to help out the smaller and
poorer counties in that fine work, for
instance Automobile owners knowing
their taxes are going into such a fund,
are greatly reconeied TO their payment
Many a bridge or causeway erected in
some poor county has made glad the
heart Of automobile owners that they
were given an opportunity to partici-
pate In a state fund that made such
construction possible
1.-THE state would not need. under my
plan, a roads commission All we
would need would be good engineer,
to work with the various county au-
thorities when necessary. or independ-
emily, upon whom would rest response
bfity for the work taken over under the
special fund
THAT the automobile tax in its ad
valorem aspect is not paid in Georgia.
as the law stands today Is attested in
the fact that every county shows from
FIVE to twenty times as many automo-
biles registered for license as are re
turned for taxation, In one south
Georgia county, for instance, there have
been III automobiles licensed, whereas
only nine have been returned for taxa
ton.
The next legislature should look into
this matter"
The Washington Post was impressed
decidedly, It seems, when the reasons
advanced by the Georgia legislature for
refusing last summer to assent to the
direct election Of senators amendment
to the Federal constitution We're read
in the national house last week
In commenting editorially upon the
Georgia resolution, The Post said:
The Georgia protest questioning
the validity Of the direct elections
amendment or rather the manner
of it's passage through the house
admittedly is a strong and persua-
sive paper, evidently the work of
constitutional lawyers of the high
est caliber It will be recalled that
while the senate adopted the
amendment by a two-thirds ma
iority Of all it's members, the vote
! in the house fell short of that re-
quirement OF the constitution. But
Speaker Clark deciding in accord
ance with precedent, declared the
amendment adopted on the ground
! that as two-thirds of those in at
! tendance voted aye" it stood APP
| proved Holding ont for a strict
construction of the constitution,
which reads "two-thirds of both
/ houses shall propose amendments"
| the protestants assert that the
course taken was unconstitutional
! as being in derogation OF the right
! of the state TO consent to no
! changes In the organic law. except
/ such as are proposed in strict con
! foruity to its terms"
While couceding that the tcchuj-
/ cal point raised by the Georgia leg
/ islature is debatable, the consutu-
tional lawyers in congress are in
clined to- rest their ease ON the con-
struction handed down by earlier
congresses. holding at the same
/ time that fl is up 10 tho several
/ legislatures To decide
| The resolution returning to congress
the proposed amendment without &C
ton ana i'm protest of its manner Of
passage by the national house, was
! drawn by Representative Alexander. Of
/ DeKalh and was adopted by "A unani-
nous vote of the legislature