Atlanta semi-weekly journal. (Atlanta, Ga.) 1898-1920, 1919-04-08
STATE COMMISSION.
RECOMMENDSPLAN.
FOR. TAX SYSTEM
recommendations to Be Dis
cussed at Series of Public
Hearings in Various Parts
of Georgia

The commission appointed by the
1918 Georgia assembly to make an
exhaustive analysis of Georgia tax
system, comparing it with the tax
systems of other states in order to
recommend general revisions TO the
approaching legislative assembly, has
completed it's task, and is now pre-
pared to suggest improvements and
notifications of the present law.
The commission, which is COM
posed of Governor Hugh NJ Dorsey,
Senators II. r. DeJarnette and r. +.
Denny, representatives. Seaborn
Wright. Zach Arnold and L. r. Akin,
Judge Enoch H. Galloway, DR.. ]. Fl.
7. Mcpherson, DR.. Edgar II. john
son and Tax Commissioner H. j.
Fullbright, awill hold a series of
public meetings, however, on the
subject, the dates and places of the
meeting to be as follows;
Macon, April 14-16; Gainesville,
Ga, April 1916; Rome, April 1919;
Savannah. April 21-22; Waycross,
April 1924, and Albany, April %.
Suggestions to be made by the
commission include taxation for pub
lie purposes only as usual; classifi-
cation of property by the general as
sembly which will determine rates
and methods of taxation for the diff
ferent classes and segregate them
for purposes of state and local taxa
ton; uniform taxation on same
classes, though taxes may be
levied ad- valorem upon, any given
class of property without reference
to the method used in levying tax
upon any other class; taxation of in
comes, inheritance, privileges and oc-
equations, the latter class subject to
gradations and reasonable eXemp-
tons.
AS to the methods of levying and
collecting taa taxes, it will be recon-
mended that real estate returns be
made, as at present, TO tSS tax re-
ceiver of each county. but that the
tax receiver be charged with the fur
Their duty of examining and valuing
every, piece of property on the tx
digest, this assessment to stand for
four years unless there should be
exceptional enhancement of values.
Clerks of the court would be re-
uuired to report all transfer of prop
critics and the correct amount IN
Volved in each transfer would be re-
quired in the deed. Assessments made
by the tax receiver would be sub
ject to review by the county board
of assessors, whose decision, in turn,
would be subject to review by the
deputy tax commissioner, the final
appeal being to the state tax COM
mission.
Household and kitchen furniture
would be exempt up to $22O; banks
would be required to report their de-
posts to the commission, deposits
to be subject to state taxation only,
the tax to be collected out of the
deposits. Corporations would be re-
uuired to make their returns direct
" to the tax commission, corpora
tions under the supervision of the
railroad commission to render du-
pIicate to that body for checking
purposes. Inheritance taxes Would
be levied on sliding scale based
on the degree of kinship and the
value of the estate. Merchants would
be taxed not on the value of their
stock, but on their total sales.
A tax commission of three mem
bers. with thu comptroller as chair.
man and two members appointed by
the governor. will be recommended,
this commission to employ deputy
tax commissioners, not to exceed the
number of congressional districts.
who wouI regularly examine and
audit all county tax books and pass
on appeals.