Americus times-recorder. [volume] (Americus, Ga.) 1891-current, 1917-06-27

ATLANTA, Ga, June 27.-Sentiment
is growing in the Georgia legislature
in favor of the establishment of the
budget system for appropriations and
expenditures, and the present condition
of the state treasury affords the advo-
Gates of the system a made-to-order
argument showing the necessity for
some thorough, business-like reorgan-
ization of the states financial affairs.
Appropriations for 1917 already are
nearly 100000 in excess of estimated
income, and the end is not yet in sight,
for there will be numerous proposals
for special appropriations for the cur
rent year, and the demands for appro-
priations for 1918 and 1919, which the
legislature this year will make, are
growing by leaps and bounds.
Pensions in 1917 exceeded those in
1915 by 100000. Pensions in 1918
will exceed those in 1917 by $4,000
Pensions in 1919 will exceed those in
1918 by $4,000. The common school
fund this year was increased $150,OOO
over last year, and there will be de-
mand for still greater increases in
the future.
Other states in financial condition
similar to that of Georgia have found
the remedy in a budget system, which
simply applies to state finances the
iron-cIad rule of keeping within ones
income. Maryland has recently adopt
ed the system. President Wilson has
urged its establishment in the making
Of federal appropriations. Progressive
cities throughout the country have
used it for years. The system consists.
briefly. in casting up, on the income
side, an estimate of the states rev.
enue: and then, on the expenditure
side, in fixing appropriations within the
limit of income Under the system, all
funds Of every kind collected by the
state. and the various departments, are
paid into the treasury. All departments
raw out their funds on vouchers to the
treasury, properly certified, and no
voucher is honored by the treasury Tor
treasurer) until it has been audited
Each department has a certain appro-
nriation for a certain purpose and is
not allowed to go beyond it.
Under the present haphazard system
of appropriations the legislature makes
M a bill to cover the fixed charges OF
operation, plus the increases from year
RI wear and then makes a raft of spec
ial appropriations, without regard TO
what the states income is going to be.
AS a natural consequence, there is al
ways a deficit. A governor must APP
prove an appropriation bill as whole
or veto it as a whole. He cannot ex-
ercise any authority with reference to
any particular appropriation.
In spite of the condition of the states
finances, there will be another attempt
to repeal the tax equalization law,
which has increased tax values nearly
800 .OO0, 900 by compelling the return
of property for taxation. The Inherit
arce tax law, passed also in the Slaton
administration, has brought thousands
into the state treasury. The estate OF
j. B. White, of Augusta, alone will pay
$3.50 900. which is equivalent to the tax
on S30.0O0,O00 worth of farm land.
These two measures have enabled the
state to keep it's head above water.
Without them the state would soon be
ready to go into the hands of receiv-
e.. since it is generally admitted that
a repeal of the tax equalization law
would Immediately result in a shrink
age of values, because tax dodgers
would again be able to escape the pay
ment of their just proportion of the
cost of government.
The states financial condition will
be the main subject of consideration
before the 1917 session of the legisla-
ture, and rightly so.