The Birmingham age-herald., 1916-03-20


 able values the governor reduced the pre- vious tax rate from mills, the very highest rate the constitution of the state permits, to 41s mills. The effect of thls reduction in the rate saved the taxpayers who had been paying their full share of the taxes approximately s50O,O0O
 REDUCTION OF TAXES
 According to Commissioner Hart, the in- creased valuation of property brought about by the operation of the equalza- tion act made it possible for many of the counties of the state to reduce their tax rate. This result yNs attained. he points out, through the discovery by the local boards of tax assessors of prop erty which had never before been placed on the digest, and again by the process of equalization of values between the citi- zens of the counties who had been paying their taxes" H sAsl
 The local boards of assessors, referred to by Judge Hart perform practically the same duties in Georgia that the various county boards of equalization are sup posed to perform in Alabama. The Geor- gia local boards are directly under the state tax commissioner, meet with him once a year for consultation and inter change of ideas, and cooperate among themselves in an endeavor to return all property at the same standard of valua- tion.
 As an evidence of the good work per formed by the local boards in Georgia Judge Hart calls attention in his report to the effect of the European war on property valuations in 1915. The tax di- gests for 1914 had been made up and com- pleted just prior to the declaration of war, hence, he says, it was with tie greatest trepidation as to taxable values in Georgia that we began the receiving of taxes for the year 1915"
 ONLY SLIGHT DECREASE
 T believe states Judge Hart, but for the equalization tax act values in Geof- gia would have decreased this year Q9l5l from $75, O00,0O0 to $100,000 000." The actual decrease. however, as shown by the Geor- gia tax commissioner, was less than s2- 100000, a result attained largely through the discovery by the local boardos of property not on the digest and in the pro cess of equalization.
 Judge Hart gives the local boards of assessors not only credit for keeping the property valuations in 1915 on par with the valuations in 1914, but expresses the opinion that ''the local boards of as- sessors are the hope of the state
 T give it.. therefore. as my deliberate conclusion, after several years of deep- est thought and consideration, that the tax act can never accomplish fully it's beneficient purpose except through the local boards of assessors he says. This is the angle from which the state must view It's greatet problem, and her legis- lative action must be directed from that viewpoint"
 What Judge Hart believes with refer ence to the important functions of the Georgia local boards of assessors is the opinion held by the Alabama state board of equalization with reference to the sev- eral county boards of this state. County equalization, considered the only just rule of taxation, is designed to apply, through the operation of the equalization acts, as much in one state as in the other.
 THE TAX PROBLEM
 Judge Hart, in discussing the tax prob lem which confronts the nation. draws some very pertinent conclusions There is no such thing as popular tax law, he says, never was and never will be. The very best which guardians of the pulp lie interest may hope to do with the sub ject of taxation, is to appeal to the sense of fairness, sense of patriotism and sense of honesty of the people, and to teach them that while government can do p"nv things by and through the power to tax, the government at last is but the people, and the people in the end must be willing to pay for the advantages bestowed. !"
 In calling attention to the purpose of the equalization tax act, the Georgia com
 
 primarily, to lower the rate of taxation by means of fair valuSs,on of property.
 "A fair valuation of property and a low tax rate is the ideal system of tax ation,' he declares. "A low tax rate often produces more revenue than a high tax rate, for the reason the taxpayer will re- turn his property when the rate is low and will not do so if the rate is high. His conscience is proof against a rate amounting to confscation, and the result is tax evasion and concealment.."
 NOT PERSONAL TRANSACTION
 Judge Hart points out that when tax payer makes his annual contribution to the government he regards it as per sonal transaction between himself and the state, while in point of fact he is vitally interested in the return of every other taxpayer. When taxpayer eyades the payment of taxes either by conceal ment of his property or by inadequate re- turn, the necessary effect is to shift the burden his burden. on his neighbour"
 The report of Judge Hart was read with considerable interest by Chairman Thomas w. Sims of the state board of equalization and his associates on the board. What Judge Hart and his local boards of as- sessors have accomplished in Georgia through the operation of the equalization act is the aim of the Alabama board of boards. The Alabama law is so nearly similar to the Georgia statute that it was considered worth while to write disest of Judge Hart's report. The net result obtained in Georgia in two years through the operation of the act was to pisz ce $S5. 100000 of property on the dwigest, ''s5 per cent of which, declares Judge Hart, had been heretofore successfully dodg- ing taxation, and now contributing it's fair share toward the support of the govern