The Jeffersonian. [volume] (Atlanta, Ga.) 1907-1917, 1913-10-16


III the first place the bill
revolutionizes the whole tax system OF
Georgia, By taking it out Of the hands
OF the people and putting it i'll the
hands Of ESQ paid tax Assessors
clerks and tax agents, whose sworn
duty is to levy more tax on the peo-
pie CT our good old State, at an
additional cost to the tax payers of
not less than $4,000 per annum.
The Boards of County Assessors
are to take the tax digest on May
Goth Of each year, after the people
have made their returns under oath,
and are required and authorized by
law to take the digest of each county
and so over each item so returned
by the property owners and fix such
additional valuation thereon as in
their judgment may seem fair mar
ket value Of such property, regard
less OF what others may say or think,
provided however, the tax payer may
arbitrate, but i'll no case is said Board
compelled to abide by such decision,
unless it desires to do so.
The County Board has the right
to place an additional valuation on
all classes of property whether real
or personal without ever seeing or
knowing the real value thereof or
consulting the owner thereof, mean
ing in my opinion that all property
will be raised from so to 100 per
cent on the present returns.
The State Tax Commissioner has
supreme power over the county
boards and can accept or reject the
r. Jig.n
the Boards Of Assessors of any
county in the State to so back over
their returns and raise the value of
any or all classes Of property in
their respective counties, and then,
if this is not satisfactory with said
Tax Commissioners he has the right
to levy an extra Pc centum on the
returns of said county. In short the
State Tax Commissioner, in my opin-
ion has the right to say to any
County Board just how much tax it
shall return, and then require said
county to pay into the State treasury
so many dollars OF taxes each year.
The State Tax Commissioner is to re-
ceive a salary of $4,000 per annum,
and five cents per mile for each mile
travelled in search Of property to be
taxed, which will cost not less than
$4,000 per annum, and $1,000 for a
clerk, and 81 900 for a stenographer,
making q total of $500 that must
come out of the tax payers Of Geor-
gia.
There is TO be added to the tax
payers of each county the cost of
serving subpoenas and notices on
each tax payer whose property is
raised and the cost of arbitration Of
each individual tax payer, the cost
OF contempt cases, stamps and sta
tionery, etc., which will cost the
people Of Georgia q total sum of not
less than 100000 extra of the pres
ent cost of collecting which amounts
to approximately six per cent Of the
States revenue for the year 1912.
1t cost the State $253,O0O to col
lCct $4,211,0 900 in 1912. The new
Tax Offices created by the last Leg
islature will cost the tax payers Of
Georgia not less than 100000 per
annum, which will require an addi-
tiOnal increase in tax values of the
State of $20,000,000 to pay the actu-
al expenses of said Offices at the 5
mill rate before the State can get
one penny increase in revenue.
My opinion is that the law when
sifted down to its real purpose, sim
ply means that the State Tax Com
n issioner is authorized to raise
property values in the counties so as
to make the 5 mill rate meet the
States appropriations and indebted
ness on the same principle that the