Americus times-recorder. [volume] (Americus, Ga.) 1891-current, 1917-03-08
THE TAX REPORT.


United that certain amendments ca
be made to better fill the requirement
it is not logical that the entire la
should be destroyed.
The report of Judge Hart present
startling figures, and shows where tn
new law has increased the tax return
for the entire state, and it not to b
argued that they have been unjustl
increased.
When the law became effective tn
total value of all property on the dig
ests, subject to ad valorem taxation
was 1857 ,2O9,737, including the publi'
utility corporations. The followin!
year under the workings of the Equal
ization law the values were increase;
to 1858 ,542,8S2, which was in 1914.
An insight in Georgia's financial con
dition is plainly shown in the repor
of Judge Hart when he says:
But for the Tax Act it is ap-
parent that the State Treasury
would have long since been con-
fronted with an actual deficit. Not
standing the Legislature has made
additional appropriation, and at
the same time reduced the states
revenue by repeating some of its
sources of income, still, owing
to the fact that values have been
practically maintained. the Gov
ernor and the Comptroller-Gen-
eral found it possible to meet ap-
preparations by an increase of the
tax rate from 4.50 to 4.S0 mills,
The last Legislature further in
creas.ng appropriations, and by re-
pealing still other sources of rev.
enue, viz, the liquor and near
beer tax, made it necessary in
order to meet them, for the state
to go back to the five mills, the
highest rate the Constitution per-
mits.
Last summer witnessed a determined
fight in the general assembly to re.
peal the tax equalization law. The
main arguments advanced against the
law were its cost of administration
and it is charged that the assessors
make mistakes in the valuation O1
property for taxation. 1t may be thai
another fight will be launched on tho
bill this summer, but the opponents
can be assured that the press of tbs
state, coupled with the people whC
know the success which has beer
plainly shown, will never relent unit
stronger reasons and defects which art
actual and not apparent, are brough
forth.
Judge Hart drives home a forcefu
fact concerning taxation when he com
ments:
This law like every other law,
is efficient in proportion to the
sentiment back of it. Taxation is
the very life-blood of the State,
but it is the least understood of
any function exercised by gov
eminent When a taxpayer evades
the payment of his taxes, either by
concealment of his property or by
! inadequate return, the necessary
effect is to shift the burden, his
burden, on his neighbor.
Through the operation of the Tax
| Act many millions of property has
been discovered and is now pay
ing its part of the common burden,
but it must be readily conceded
there are yet many millions of
property in this State still receiv-
ing the protection of government,
hidden and undiscovered, contri-
buting nothing to the State.
This law will become effective
and valuable in proportion as it
succeeds in placing upon the Di-
gest this hidden and unreturned
property The question of getting
this property on the Digest is the
H important one. The Constitution