The Lee County journal. (Leesburg, Ga.) 1904-19??, 1914-06-25

You were faced with deficit begin
ming about 1912, when the appropriations
exceeded the revenue $42T00O In 1918
the added excess was $4,000, and in
1914, as estimated by the treasurer, $3I3,-
O00 Prior to this time the working bali
ance had been exhausted. The tax rate
being limited TO five mills, prior legisla-
ton had exhausted the amount colIecta-
Bile. The state was growing The teach
crs were going without their pay and
the vetergns dying before getting their
pensions. The governor was kiting in
order to maintain the states institutions
and borrowing money to the limit to sat-
isfy current obligations. The people
were unwilling for you to cut the great
items of expenditure. What were you
to do?
With an ability and fearlessness that
entitled you to the everlasting admira-
ton Of the state, you took the task up in
full knowledge Of the demonstration
and criticism to which you would be sub
iected and succeeded in statesmanlike
manner in rendering to the people as
splendid service as ever they received
from public offers.
You recognized that though corpora
lions are necessary to development and
enterprise and should not be oppressed
by harsh measures, they received special
governmental privileges for which they
should pay The amounts they had been
contributing were small in comparison to
what other states were receiving, and
you doubled their occupation tax. !
have heard no complaint from that
source.
A legitimate source Of revenue to all
states is an inheritance tax. The right
to ones property during life has always
been recognized as inherent and funda-
mental, but to dispose Of it after death
4 is a privilege granted by the state. Geor-
gia had never utilized this source Of rev
enue. You passed conservative law
providing for an inheritance tax, which
win not only be productive Of large in
come but will have moral effect in dis
closing for taxation much invisible prop
erty.
Finally, recognizing that many were
not bearing their share of the common
burden while many were contributing too
much, you passed the tax equalization
bill.
believe no better or more necessary
law was ever passed It's only danger
consists in being misunderstood. 1t may
be improved, Time and experience will
disclose it's imperfections. But who can
criticise law which in simple terms pro-
yidcs for the honest levying of taxes and
that burdens shall be equally borne.
1t provides that personally shall pay
alike with land, and means are afforded
for accomplishing this result, I am in
/ formed that this years returns will be
most conspicuous in an immense increase
in personally, due to this and the inner
itance tax law.
There are no new features of taxation
engrafted in the equalization tax act
The act only emphasizes what has always
been the law in Georgia, that all prop
erty should bear its part Of the expenses
of government and that the taxpayers
should equally bear their respective bur
dens There can be no valid objection
to these two propositions.
Land cannot escape the notice of the
taxing officers, while property in the form
of invisible securities can be readily con-
cealed. The main purpose of the tax
law is to reach invisible property and
that il bear its part of the common bur-
den. Every new dollar put on the digest
to that extent increases the volume of
property taxed and will result in lower
ing the tax rate, greatly to the benefit
of the landowner, who could not if he
were disposed conceal his property from
taxation. The landowner is especially
interested in the new tax law and
ought to warmly advocate it, If for no
other reason than that of self-interest.
1t is not intended that the law shall be
inquisitorial, but that it shall provide
means for disclosure when the citizen
who mainly uses the courts for the col
lection of his debts iagrantly shirks his
duty at contributing to their mainte-
/ RldilCCs III passing OAuo 0~b ySA ANSOS
nized that in multtudes of instances
much land was not given in at all, and
my information is that large part of
the increase this year comes from return
of land which had not been upon the tax
books. What landowner can complain if
he and his neighbor owning property of
equal value be required to pay the same
amount? If the one who has been dere-
lict pays his part his neighbor win have
to pay that much less In many instances
which have come under my observation
the returns of one citizen of a county
have been reduced and those of another
raised The purpose is equality and JUS
tice What true Georgian viii complain
if he and his fellows, say in Dade county
and in Glynn, are treated alike?
This tax act win inevitably lessen the
burden of the small property owner who
values his limited property and returns
it accordingly.
1t is the owner of large property who
will be the sufferer from conhsCatory tax
laws, which will have birth when the def
cit in the treasury has become larger,
and the absolute necessity win be recog-
nised for immediate hasty action by the
G