The Marietta journal. (Marietta, Ga.) 1918-1944, 1919-06-27
THE TROUBLE WITH
OUR TAXATION PLAN
By Hon. Seaborn Wright

that not over 25 per cent of the
property in Georgia is paying taxes.
But 7 do not agree that we are
obliged to throw away our present
tax system and establish in its place
an entirely new system to get re-
lief"
"Georgia's constitution disfran-
chises the citizens of the large coun-
ties. Dade county polls about 600
votes when everybody goes to the
polls. Fulton county polls about 20,-
900 votes when everybody goes to
the polls. Dade county has one rep
resentative in the legislature and
Fulton county has three representa-
tives. Under the constitution Full
ton can never have more than three
representatives. This arrangement
gives a Dade county citizen about
ten times more voice in government
than the Fulton county citizen ex-
ercises. Democracy and justice are
utterly destroyed by such arrange
ment, insofar as democracy means
an equal voice for every citizen in
the affairs of his government. A
majority of small counties paying
about one-tenth of the taxes of the
state control absolutely the legisla-
ture.
GLOW does this arrangement af-
feet taxation? l will show you, my
friends. The state has no voice in
making tax assessments, either for
state or local taxation. Each and
every county fixes it's own tax as
sessments according to its own I'M
hampered will. The county tax rate
is not limited; the state tax rate is
fixed by the constitution at max
imum of five mills.
each and every county holds
down it's assessments and raises its
rate high enough to produce the rev.
enue it needs for local purposes. Then
the state must take the revenue pro-
duced by limited rate of five mills
on a low assessment Every county
tax official in Georgia is in competi-
ton with the tax officials of all his
adjoining counties to beat down as
sessments. They will frankly tell
you: why put up your property
assessment? The counties around
us are holding down theirs. Why
should we pay when they don't pav?'
"This is the situation, my friends,
and l am frank to tell you that I'M
less it is remedied the states fnan-
ces eventually will be in state of
bankruptcy. The key to the whole
situation is to give the state voice
in making assessments through agents
appointed for that purpose. This can
be done by few simple amendments
to the tax equalization act. That
act was a splendid piece of construc-
tive legislation as originally intro
duced, but most of its vital features
were killed by amendments. It's au-
thors had to take the best they could
get and wait to perfect it in the fu-
ture. / believe the time has come
when the sentiment Of the legisla-
ture will support amendments to per-
feet the tax equalization act. l pro-
pose to require county tax assessors
to have the approval of the state tax
commissioner before they are ap-
pointed, and further propose to en-
power the tax commissioner to re-
move any county tax assessor for
cause.
Virginia's tax system is not sue
cess because it separates property
into different classes, but because it
gives the sovereign state voice in
the making of tax assessments. Geor-
gia's situation will not be cured by
classifying property, but can be
cured and ought to be cured by CIV
ing the state a voice in the making
of assessments"
Georgia's present tax system puts
all property in the same class and
levies one rate to apply alike upon
all property. That is to say, one rate
for state taxes. Each county levies
a rate to suit itself. The plan pro-
posed by the tax commission is to
separate property into different
classes according to kind and to au-
thorize the legislature to fix a rate
for each different class, the theory
being that different kinds of property
ought to be taxed according to their
earning power Thus real estate con-
stftutes one class and has one rate;
money, notes and accounts would
constitute another class and have an
other rate; household goods, live
stock, etc, would constitute another
class and have another rate; stocks
of merchandise would constitute an
other class and have another rate.
The rates at all times would be sub
iect to the Legislature. Further than
this, the legislature would be author
lied to- exempt property from taxa
ton. though the plan as proposed
does not place a limit on exemptions
or specify the particular kinds of
nroperty entitled to exemption.
Whenever any class got strong
=. H. Jo0ic1atr-rn don't YOU