Americus times-recorder. [volume] (Americus, Ga.) 1891-current, 1913-06-29

Il
estate. While legaeies or inheritances
can be differently taxed in proportion
to remoteness of relationship, because
OF reasonable classification, it is Ques.
tonable whether varying rate can
be imposed on the same class, de-
pendent upon amount. Upon
! this question of law ! venture no opin.
ion. but it is advisable to investigate
| this position, should you contemplate
al inheritance tax law.
It must be admitted that the reve.
npe to be anticipated from this source
VIII be comparatively small for many
years to come. and cannot be made the
] basis for appropriating money until
| tested by actual trial.
This form of tax has been approved
by the highest authorities and is one
| of the easiest borne and subject to
fewer hardships than any other No
| practical method has been devised for
forcing personal property to bear its
lust proportion of the expense of gov
ernment. The drastic suggestions pro.
posed operate as such hindrances to
commerce, become SO inquisitorial in
character, and are susceptible of 50
many means of evasion, that all efforts
to collect taxes from this source have
been unsuccessful The inheritance
tax is to some extent a corrective.
Thrift, enterprise and economy
should be encouraged, but the small
contribution suggested in the tax laws
of other States, when made by those
who enjoy the benefit of others indus
try and sacrifice, would not be the
cause of just complaint among our
people.
Public Economy.
| In closing this part of my message,
l beg to call your attention to the fact
that l have emphasized more than the
raising of revenue the necessity of
economy. The fundamental doctrine
that the exaction of larger sum from
citizens than is necessary for the main
tenance of government is tyranny, is
often overlooked in legislative assem-
blies. But the function of government
| in contributing to the welfare and
| happiness of the citizen is constantly
charging. With this broadening Of
the field of it's activities within con-
sentative limits is found not only an
| increasing elevation of citizenship,
but an accompanying growth of mate
rial prosperity.
Bonded Debt to be Refunded.
An additional reason for establish
| ing and maintaining the States fl
nances on a sound basis, is the neces-
sity of making provision for more than
one-half of the entire bonded debt OF
the State, maturing in 1915. This is
an imperative duty resting on this
Legislature.
1t should be borne in mind that the
fund from the sale of public property
applicable only to the payment of the
bonded debt now in the Treasury,
amounts to $37, $4,000, which will be
increased $107, 100000 in 1915 by the last
payment due by the Southern Railway
Company on the purchase of the
Northeastern Railroad.
If refunding bonds were issued in
1915, making the first $100,000.00 fall
due in 1885, then the sinking fund
| could be made to run continuously and
retire each year, until paid, $1OO,0O0OO
of this series of 1915 refunding bonds
This plan would seem advisable in
order to relieve the Treasury and the
people of the increased burden at this
time, unless financial conditions at the
time of the sale of the bonds should
demand that their redemption begin at
an earlier period in order to effectuate
their more satisfactory disposition.
recommend that through your ap-
propriate Committees you consider at
once the matter of refunding the
States Indebtedness above referred to-
Registration of Voters.
There is nothing of more i'm
portance than the protection of the
purity of the ballot, for upon the
franchises of the citizens the liber-
ties of all must depend for perpetual
ton. However, the citizen should be
encouraged to exercise the privilege
of voicing his opinion in the conduct
of his government Severe and IN
necessary restrictions should not be
countenanced.
I'VE believe the present reg;stra
ton law should be SO amended that
when a voter has once proven his
qualification by registering and be-
ing enrolled, he shall remain regis
tered voter unless disqualified for
cause due to himself. Permanent
registration would stop the confus.
ing difficulties now besetting the vo-
ter and provide safe method for
protecting the integrity of the bal
lot. We trust the next Legislature
will amend the present law"
The foregoing extract from the last
platform upon which was elected, ex-
presses a principle which deserves
universal acceptance. 1t contemplates
no change of the Constitution which
provides for the qualification of the
voter. 1t recommends no amendment
which would degrade the requisites of
suffrage. 1t only endorses the passage
of legislation that will render easy the
exercise of the inalienable right to vote