The Jeffersonian. [volume] (Atlanta, Ga.) 1907-1917, 1914-07-09

ly befall them through the
operation of this unjust law, it will
be necessary to give them con-
densed idea of the provisions con-
tanned in the law.
LIST. Pie tax receivers in each of
the several counties of Georgia are
required to open their books for the
purpose OF receiving tax assessments,
FEBRUARY LIST, and close said books
on May LIST, in each and every year,
and your returns shall be based on
property values on January LIST of
said year. The books having been
closed on May LIST must be turned
over to the three county tax asses
sors, appointed by your County Com
m1ssioners as hereinafter explained.
End. Three county tax assessors
to be appointed by the County Com
missioners in each and every county
with salary to be fixed by said
County Commissioners and it can be
liked as high as said commissioners
may choose, but the minimum by law
is $500 per day. Their duty shall
require them to review all assess
ments for re-adjustments if in their
wisdom it is mete and proper to do
own, employ council, summon wit
nesses, issue supoenas, have them
served by sheriffs and bailiffs as in
process of other courts and all ex-
penses paid out of the county treas
ury, they can demand documents
and papers, books, etc., and the or
binary to prescribe penalties for the
failure to comply with such requests.
made to total from $4,000 to $4,000
to each county, at the discretion of
said three assessors.
Bird. The law provides for the ap-
pointment of State Tax Commits
>sioner, whose duty it shall be to
equalize assessments between coun-
ties or certain species of properties
or lower them at his discretion, and
then send back the tax digest to the
several counties of Georgia for ad-
justment by said three assessors to
his ideas Of what should be right,
whether the raise on the assessment
of an entire county be per cent
or so per cent. We are all sure it
won't be lower untess it be an iso-
lated case and used as a subterfuge.
We know just as our Governor and
State Tax Commissioner know that
the law was passed to get more mon
ey and make your existing burdens
Of taxation more grievous.
Now when your County Equalizers
have received the books from the
powers that be, or better known as
the State Tax Commissioner with
his instructions to raise the assess
ment of more or less of your coun-
ties from per cent to SO per cent,
as the case may be, and such instruc-
ton does not conform with their
ideas of justice, they must at once
file with the said State Tax Com
missioner their protest on said de-
mand to increase their assessment,
under oath. They must also give
the said State Tax Commissioner the
name of one arbitrator representing
the said protesting county and said
commissioner for the State sends
the name back to the said County
Assessors of one arbitrator repre-
6enting the State, and the said
chosen arbitrators to choose a third
arbitrator who shall not be citizen
of the disputed county, and also shall
not own property in said county.
When the arbitrator for the county
and State fail to agree upon an UNI
pire, which they of course will al
ways do, then Your Comptroller
General will make your third choice
and of course you will have two ar
bitrators from Atlanta and one from