Americus times-recorder. [volume] (Americus, Ga.) 1891-current, 1913-06-26

| nerlCanceS were properly SUBJECTS 10Y
state taxation, and that a majority of
the states now imposed such tax.
The policy of modern government IS
opposed to the accumulation of vast
estates, SO hedged about by legal tech
nicalities and safeguards as to escape
their equitable burden of taxation. In
the enlightened view of the leading
publicists and economists of our times,
no sound reason exists why inheri-
tances should not be subject to taxa
| ton.
Near Beer Tax.
The law providing for the collection
of license tax for the sale of near
beer is so drawn that the payment of
this tax has been delayed or evaded
by very many dealers.
To prevent excuses for delay in pay
! ing this tax in future, l recommend
that you place the duty of its collec-
ton upon some of the county officers
with proper compensation therefor
and also provide adequate penalties
for failure to make prompt payment.
Bank Examiners.
The great increase in the number
of state banks has rendered it physi-
cally impossible for two examiners to
adequately perform the work required
by law
Under the present system two exam
iners are required to audit correctly
the accounts of almost seven hundred
banks semi-annually' within this state.
| Hence, through no physical fault of
the bank examiners those of the pub
lie who make their deposits in state
! banks have no assurance that all the
banks are in a sound condition. 1t is,
therefore, imperatively necessary that
the number of bank examiners be suf-
fciently increased to meet the de-
mands for the proper protection of
those who place their money an state
banks.
Vital Statistics.
Nothing is of more Importance to a
state than the preservation of good
health for its inhabitants. The vital
statistics of Georgia are SO incom-
plete as to really furnish US with no
reliable information. |, therefore, rec
ommend the enactment of laws requir-
ing physicians to report all births and
deaths coming under their purview
| The birth statistics, Of course, should
show sex and race. The death Stats
tics should show the disease, or COM
plant, of which each person died.
If these statistics were kept fully
and definitely, we could within a few
years ascertain what diseases were
most prevalent in the various counties
of the state, and in that way could be
guided in taking steps toward ale
Waiting the trouble to some extent.
Historical Records.
Work on the Colonial Records and
on that portion of the records which
include the rosters of Georgia troops
during the year 1861-65 is being well
done; but l respectfully suggest that
Georgia has much history not covered
by the two periods indicated.
The state should see that her his
tory from the foundation of the colony
of Georgia by Oglethorpe to the pres
ent time is officially written. Her
people are entitled to know what has
been done by Georgians throughout
the whole period of the states his
tory. Georgia is amply able to per-
petuate her records in definite form
Hence, l recommend that the office OF
compiler of colonial records be per-
petuated for such length of time as
will ensure the proper writing of the
states history from the date reached
by the present compilation until the
date when such work shall have reach
ed the then contemporary period. The
expense of future work can be met
by the net amount received from the
sale of such books when published
also from the acts of the Legislature
and such other state books as you
may see fit to include.
Prison Commission.
would suggest that the prison
commission be given authority and
directed to inspect jails. 1t is more
important that persons detained mere
ly for trial be properly cared for than
that those already convicted of crime
be treated well.
Many good women have urged me
to advocate the enactment of a law
providing for the inspection by wo-
men of those quarters occupied by fe-
male prisoners. l deem the sugges-
ton a good one and we'll in keeping
with the demands of actual propriety
and broad humanity, and as such COM
mend it to you,
In this connection l will state that
it has been proposed in some circles
to restore the practice of whipping
female convicts in order to maintain
discipline. l respectfully suggest that
such return to a practice semi-bar-
barous in its nature would not be in
keeping with the enlightened spirit
of our modern civilization.
Charge to Juries in Capital Cases.
Experience having shown that in
capital cases trial juries from time to
time have requested the presiding
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