Atlanta semi-weekly journal. (Atlanta, Ga.) 1898-1920, 1916-08-11
For GeOrgia's Honor and Right.

BY passing the bill for a constitutional amend
ment to exempt college endowments from taxation,
the House of Representatives will free this Com
monwealth from a foolish and shameful wrong, and
open the way to era of educational growth.
Georgia is one of the only two States which
penalize institutions of learning by a tax upon
their incomes. All the Others together with the
federal Government, exempt endowments OF this
character, on the ground that education is neces
sity SO vital to a democracy's well-being that it
should be encouraged by every proper means. Prior
to 1877 Georgia also maintained this just and en-
lghtened policy; but il, the constitution adopted
that year verbal chaLge evidently unnoticed or
misunderstood by the convention delegates, COM
mitted the State to the churlish and miserly
course of taxing institutions which devoted
pre-eminently to the public good. The time has
come to blot out that folly and shame and to place
Georgia before the nation in her true light, as
State which honors and encourages educational
service.
Under the existing law. men of large means and
philanthropic purpose disposed, in many in
stances, not to donate money to Georgia colleges
and universities because they rightly unwilling
that their gifts to education should be diverted
to irrelevant ends. Other States invite such be-
quests by leaving them tax free; and as a result.
the colleges and universities of other States find
it easier to raise endowments and to move pros
perOuSly forward. Thus In continuing the present
tax Georgia binders and disheartens field of en-
deavor which is Supremacy important to her people.
This State spends millions year for educa-
tional service and sounder investment of public
funds could be made. But how inconsistent and
unreasonable it is to tax institutions which are
rendering this same service without
pennys cost to the State! 1t is painfully manifest
that the State is financially unable to meet its
responsibilities in this respect 1t is not paying its
own teachers promptly fairly. 1t is stDting it's
own colleges of the bare necessities of subsistence
The young men and women of Georgia entitled
to all the educational opportunities that be de-
veloped for them, whether by the State by
philanthropy. If Oglethorpe and Emory and Wes-
leyan and Mercer and Agnes Scott and other insti-
buttons of the kind serving the youth of Georgia
and helping to build the Commonwealth noble and
strong without cost to the public treasury, surely
they are entitled to the States good will and
enlargement! Surely, they ought not to be taxed
for their benign and generous mission.
That the people of Georgia, once given the OPP
portunity, will ratify constitutional amendment
removing this unjust tax is foregone 1t remains
only for the Legislature to pass the bill submitting
such an amendment to the voters. The Senate has
acted favorably The House should do likewise
without delay. Who that cherishes the good name
and the best interests of Georgia can hesitate for
moment to support this splendid measure of intel
lectual and moral emancipation?
He is a successful manufacturer who
makes mistakes.