Atlanta semi-weekly journal. (Atlanta, Ga.) 1898-1920, 1917-05-11
CAN ATTORNEYS BE
GIVEN FEES ON ALL
INHERITANCE TAXES?
Question Is Whether Attorney
General May Designate
Lawyers in Various Counties
to Act in Litigated Issues

Whether the attorney general under
the terms of a law which-got through
the last legislature without attracting
any particular public notice, has au.
thority to employ attorneys in each
county to enforce the collection of in
heritance taxes and whether he has au-
thority to contract with these attorneys
on behalf of the state to pay them a
| fee of 10 per cent of the amount of
have been raised and which are creating
considerable stir.
1t is being pointed out that attorneys
recently appointed by the attorney gen.
eral, notably those in Chatham and
Carroll counties, have claimed and col
lected their 10 per cent fees on estates
which were settled up with the ordi-
naries without litigation. In Fulton
county, it is said, the attorneys, Brew
ster, Howell & Heyman, have through
representative Of their office requested
Tax Collector Lucian Harris to please
| report the collection of inheritance
! taxes to them before he makes his re-
turns OF taxes collected to the comp
troller general. Mr. Harris. it is un-
derstood, has refused to pay these fees
on the ground that he has no authority
to do So
Attorney General Clifford Walker. who
appointed the attorneys in the~vaA
rlous counties, stated in reply to cues
lions that he had not entered into any
written contracts with any of these
lawyers. He said he had effected an
understanding with them that until
experience developed just what kind of
a permanent arrangement should be
made these lawyers were to receive 10
per cent of the inheritance taxes col
lected on all small estates, where they
were required to litfgate or perform
service, but that on large estates a spe-
cfal arrangement would have to be made.
That some of the attorneys have mis-
construed the understanding with the
attorney general appears from the fact
that they have gone ahead and collect
ed the tax on estates where there has
been no litigation. In Chatham Os-
borne. Lawrence & Abrahams. named
by the attorney general TO represent
the state there. last month collected fees
amounting TO $1S7.15 on four small es-
tates--all that were settled in that
month
In Carroll county Attorney Boykin.
appoined by the attorney general. is said
to have collected fees last month on the
estate settled there.
What appears to be the authority Of
these attorneys is contained in letters
which Attorney General Clifford Wal
ker has sent to the ordinaries in the
counties where he has appointed these
assistant attorneys. In these letters,
he says. referring to the employment of
the attorneys: For all their services I
have contracted on behalf of the state
to pay them as compensation 10 per cent
of the amount of the tax assessed"
portion Of these letters to ordina-
ries follows:
March %. 1917.
Dear Sir: To make effective the act
approved August 19, 1913, relative to
the assessment and collection of taxes
on inheritances and other properties
coming within the terms thereof l have
fotnd it necessary to get the assistance
of competent local attorneys charged
especially with the duty of enforcing
the law. 1 am. therefore, appointing in
the several counties of the state local
attorneys who will be representatives
of my office and who will take such
steps as may be necessary TO ensure
the prompt returns to the office of the
ordinary of all property coming within
the operations of that ACT, and who
will thereafter enforce the collection
of the tax.
81 beg to notify you officially that l
have employed for the county of -
the firm Of attorneys-at-
law, as my assistants for the above
named purpose and have communicated
to them their authority to this effect. I
These gentlemen will hereafter rep
resent the state in enforcing prompt APP
praisal of all property coming within
the provisions of this act and will CO.
operate with you in every way possible
IN your efforts to obtain returns to the
full tax value of the property subject.
FOR ALL THEIR SERVICES l
HAVE CONTRACTED ON BEHALF
OF THE STATE TO PAY THEM AS
COMPENSATION 10 PER CENT OF
THE AMOUNT OF THE TAX AS
SESSED"