The leader-enterprise. [volume] (Fitzgerald, Ga.) 1912-1915, 1913-06-30

In this connection, it may be asked
why similar apportionment for
! every public purpose should not be
made. The answer is obvious. In
the case of the state sanatorium,
whose demands are next largest in
amount to schools and pensions, the
!, state must provide for the insane,
and no constitutional limit can ration
ally be made. The sinking fund, the
interest on the public debt, the new
provision to be made for refunding
!, the bonded debt in 1915, cannot like
wise be imperiled by the possible
diminution of values through panic
: or other financial distress. The same
is true of the legislative expenses,
salaries of state house officers, judg-
!, es, etc. Other items of expenditure
!, are almost negligible, and the minute
fraction of mill could not appropri-
/, ately be made the subject of con-
J stitutional amendment. In fact the
, courts and the entire civil establish
: ment could be maintained without
; the imposition of one dollar ad
. valorem tax.
!. It will be apparent to those who
have had legislative service, that un
! less some check be made of the ma
ture proposed, the increase of reye'
: nue. will be of no avail in preventing
: the financial embarrassment of the
. state. Under the enthusiasm of the
moment one appropriation bill may
, exhaust it.
, However, I deem it wise to call to
your attention an appropriate source
. of enlarged revenue, without placing
upon the people an unfair burden.
More than four-f!ths of the states
of the Union derive revenue from
what is know as an Inheritance tax.
: Practically every nation of the world
regards this source of income as fair
and easily paid BY inquiry from citi,
zens of states where it is in force, l
! am inmormed that this tax is the
| subject of least complaint.
BY common law the right to trans
: nit property was a privilege granted
by the state, and was moot an inner
; ent right of the citizens. The recipient
of a lagacy is a beneficiary of anoth'
er's favor and when the tax is MODE
rate and conservative, it is much less
burdensome than tax upon the IN
5 dustry and enterprise of the one
: whose labor has accumulated the pro-
perty.
} In some states the heritage left to
members of the immediate family is
/ exempted, as for example, New Jer'
: sey, Texas and Tennessee. In large
number the tax is small upon thal
property left to the immediate taml'
4 ly. but increases in proportion to the
7 remoteness of the relationship, and
l is heaviest upon legacies left strang'
: ers. Charitable gifts and those OF a
similar nature are exempted, as Is
: also a reasonable sum left to mem
mers of the family.
1t may be well to suggest for your
consideration the constitutional pro
: vision of uniformity in the imposition
t of taxes. Eminent lawyars have CIV
: en- it as their opinion that in Geor'
gia no exception, based ono amount
can be granted, nor can the taxes be
increased in proportion to the SIZE o.
r estate. While legacies or inher1tanceS
5 can be differently taxed in proportion
: TO remoteness of relationship, De
! cause of reasonable classification, Il
!, is questionable whether a varying
! rate can be imposed on the same
: class. dependent upon amount Upor
: this question of law | venture nc
! oninion but it is advisable to lnves
| tigate this proposition, should you
contemplate an inheritance tax law.
, It must be admitted that the re
venue to be anticipated from this
; source will be comparatively small
, for MANY years to come, and can not
he made the basis for approprlatlns
, money until tested by actual trial.
, This form of tax has been approved
Inv the highest authorities and is one
Of the easiest borne and subject to
fewer hardships than any other. NO
nractical method has been devised
for forcing personal property to bear
IFS lust proportion of the expense OF
government. The drastic suggestions
nronosed operate as such hindrances
to commerce, become so inquisitorlal
in character, and are susceptible OF
so many means of evasion, tnat an
, efforts to collect taxes from TINS
source have been unsuccessful. Inc
!, Inheritance tax is to some extent
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
: industry and sacrifice, would not DC
| the cause of just complaint among
our people. .;o
Prior to the year 1905, many enorts
we're made to collect an Occupation
, tax from corporations, but In the
, Judgment of the Legislature, the exac
: lions suggested were too severe anc
. imposed a burden too oppressive
: Governor Terrell in his message o.
the year 1905 called attention TO inc
| fairness of a reasonable charge by the
J state for granting charters TO cor
porations, with the privileges accom-
nanying such corporate life. He sug
: oested in his message, that SINAI
Contribution from each corporation
J could be legitimately imposed, anc
recommended tentative privilege
: tax based on capital stock of $lOC
ner wear on corporations having
capital of one million dollars, or over
He anticipated from this source more
: than 100000 year, and thoueh
: that such sum could reasonably DC
5 expected without hardship. Governor
l Terrell stated at the time that if TINS
sum were not received the tax coulc
J;c+od ca yac tn nrOduce it. The