The Dawson news. (Dawson, Ga.) 1889-current, 1919-04-15


public purposes only. The general
assembly shall have the power to
classify property for taxation and to
adopt different rates and methods for
different classes of property and to
segregate different classes of proper
ty for state and local taxation, but all
taxation shall be uniform upon the
same class of subjects with the ter
ritorial limits of the authority levying
the tax. Taxes may be levied ad
valorem upon any given class of
property without regard to the meth
cd used in levying taxs on any other
class of property. Taxes may also be
imposed upon incomes, inheritances,
privileges and occupations, which lat
ter classes of taxes may be gradual
ed and when levied may contain pro-
visions for reasonable exemptions.
Propose Method.
Having thus provided for a classif-
cation of different kinds of property
the commission proposes a method
for levying and collecting taxes on
each. Real estate would be returned
to the county tax receiver as at pres
ent, but the tax receiver would be
charged with the duty Of personally
examining each and every piece of
property on the tax digest for the
purpose of making an assessment of
the value of the same, and this as
sessment would stand four years, ex-
cept there should be a very decided
change in the value of the property
during that period. Clerks of the
court would be required to report in
writing to the tax receiver, each
transfer of property recorded on the
books of the county, and persons
transferring property would be re-
qulred to state correctly in the trans
fer the price paid for same.
Assessments Subject to Review.
Assessments made by the tax re-
ceiver would be subject to review by
a county board of review as at pres
ent constituted and findings made by
this board would be subject to re-
view by the deputy tax commissions
er, as hereafter explained. Either
the board OF review or the aggrieyed
property owner would have the right
to appeal from the deputy tax COM
missioner to the state tax commission,
whose decision would be final. There
would be no selection Of arbitrators.
After thus providing for the taxa
ton Of real estate, the commission
proposes to classify separately house
hold and kitchen furniture, bank de-
posts, business licenses, corporation
taxes, income taxes, Inheritance tax
es, stocks of merchandise and secur-
ed debts. Household and kitchen fur
niture would be exempt up to $3.50
and all above would have a tax of
twenty-five cents per 500. Banks
would be required to report their de-
posits to the state tax commission
and deposits would be subject to
state taxation only, the banks to col
lect this tax out of the deposits.
Business Taxes.
Special taxes would be levied on
different kinds of business and on
professions and occupations as at
present. Corporations would be re-
quired to make their returns direct
to the state tax commission. Corpora
lions under the supervision of the
railroad commission would be charg-
ed with the duty of checking up the
return. Incomes of firms and cor
pOratlons would be taxed and the
state would take advantage of the
privilege of securing income tax re-
turns to the federal government by
firms and corporations inasmuch as
the federal government does not ex-
tend this privilege to individual in
come tax returns. The commission
recommends that the state postpone
the taxation of individual incomes.
Inheritance taxes would be levied on
a sliding scale according to the de-
gree of kinship and the value of the
estate, the scale sliding upward as the
degree of kinship became further re.
moved and the estate became larger.
Merchants would not be taxed on the
value of their stocks, but would be
required to pay a percentage tax on
their total sales, these to be reported
to the county tax receiver.
Mortgages would be taxed when
made for the full period of the loan.
SO secured all mortgages would be
required to be registered with the
county clerk for such taxation and
failure to register a mortgage would
bar it's collection.
Create Commission.
There would be a state tax COM
mission composed of three members,
the comptroller general being chair
man of the commission, and the other
two members being appointed by the
20 ernor. This commission would en-
1lcy deputy Ia commissioners not to
exceed tn" number Of congressional
districts, AMI the deputy commission
ers would regularly examine and
audit all county tax books and would
pass on appeals from the findings Of
ards o. review as mentioned above.
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