The Cordele dispatch. (Cordele, Ga.) 19??-1971, 1918-11-03


verse bad policy, which has existed
since 1877, and return to the time hon
ored policy of the commonwealth
which continued from the foundation
of the colony until the adoption of the
present constitution.
The last legislature submitted to the
people an amendment to the constitu-
tion allowing any future legislature
to exempt educational endowments
from taxation. Until 1877 Georgia
never taxed educational endowments,
and there is reason to believe ma
jority of the members of the Consti-
tutional Convention of 1877 did not
know at the time they voted for the
new constitution that this enlightened
policy of the state was being reversed
by it. Certainly the people of Geor-
gia did not know it.
The language of the new consti-
tuition specifically exempted the build
ings grounds, libraries and scientific
apparatus of educational institutions
and it was commonly supposed that
endowments were exempted also; but
upon careful scrutiny of the section
of the constitutio nreferrring to exem-
tions, it was discovered that endow-
ments were not exempted.
Hence since 1877 Georgia has stood
almost alone in the unwise policy of
discouraging generous men and wo-
men from giving money to endow-
ments by taxing whatever they might
give for such purposes. The late Wal
ter B. Hill justly characterized the
taxation of funds given for the pur-
pose of educating the youth of the
state as ian infamous window-tax upon
the light of the human mind" His
language was not too strong.
The window-tax was an oppressive
tax upon the light which entered the
homes of the British people at one
time in their history. 1t provided that
for every pane of glass above eight
which man had in his house he was
to pay a specific tax. The light of
heaven for the bodies of men was thus
taxed to the hurt of the health and
happiness of the British people. But
to tax educational endowments is a
worse window-tax; for such taxation
is an embargo upon the light of the
human mind.
Another prominent Georgian has
said recently that for Georgia to tax
the pople to support education and
then turn about tand tax the funds
given by generous people for edu-
cation is nothing short of legislative
lunacy." Certainly there is in such a
course a grave inconsistency, which
cannot be reasonably defended and
easily explained.
The people of Georgia ought to
know upon what institutions this tax
falls. 1t falls upon the Protestant
colleges TO white people and upon
such independent schools at that of
Miss Berry near Rome.
The endowments of the colleges
for the negroes are in the main held
by missionary and educational boards
in northern states in which such funds
are exempt from taxation.
The schools of the Roman Catholic
church are supported in the most skill
full manner, and show no endowments
invested in Georgia.
But the colleges of the Protestant
churches are taxed on their endoW'
ments heavily A part of their taxes
go to support the two schools OF the
state for negroes which are located at
Savannah and Albany, and which re-
ceive annual appropriations from the
state treasury as branches OF the
state university system
If the Masons should establish a
college in Georgia, as they did once
the endowment of the institution
would be taxed under the consti
tuition of 1877, as it now stands.
AS has been said, Georgia now
stands almost alone in this matter oi
taxing educational endowments. One
other state in the union perpetrates
such folly. None of the original
thirteen states of the union but
Georgia now taxes endowments, OF
ever has taxed such funds. Is ii
strange that educational endowments
in Georgia are so far below the en-
tlowment funds of other states? Car
we be surpassed when we put a tar