The Marietta journal. (Marietta, Ga.) 1918-1944, 1919-04-11
TAX COMMISSION HAS
DRAFT TO SUBMIT ON
new STATE TAX LAWS
Will Hold Hearings In Rome
April 1919.
Citizens May Cooperate With The
Commission In Formation OF A
Draft For New Tax Laws To Sub
init Next Legislature.

INIT NeXt Legislature.
The Special Tax Commission Great
ed by the last legislature to confer
with the people of the state, and
to work out an equitable and efficient
system of taxation for the state, will
be in Rome for two days, April 18th
and 10th, and the people are invited
to attend meetings held there, and to
confer with the commission in working
out this problem.
Up to this time much work has been
done by the members of the commits
sion, and the following is a draft of
desirable law as they now see it, but
it is of course open to criticism and
change before being submitted to the
voters.
Although this is a long article, it
is upon so important subject that
it should be read carefully by every
intelligent citizen. 1t might be well
to cut it out and keep it for future
reference.
Constitution Amendment
The following is proposed as an
Amendment to the Constitution of
Georgia, as substitute for Par. 1,
Section 2, Article z:
"All taxes shall be levied and col
lected under general laws and for
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 within the ter
ritorial limits of the authority levy
ing the tax. Taxes may be levied
ad valorem upon any given class of
property without regard to the meth
cd used in levying taxes on any other
class Of property. Taxes may also
be imposed upon incomes, inheri-
tances, privileges, and occupations,
which latter classes of taxes may be
graduated, and when levied may con-
tain provisions for reasonable exemp-
tons"
State Tax Commission
There shall be a State Tax Com
mission composed of three members,
one of whom shall be the Comptroller
General of the state, who shall be
ex-officio chairman, and the other two
appointed by the Governor with the
consent of the Senate, for terms Of
six years.
The Commission shall have full
power to institute such methods as
it may deem best for enforcing the
laws for the assessment and return
of all property subject to taxation for
state and county purposes, and shall
be charged with the duty of taxing
all corporations now required to make
returns to the Comptroller General,
except in insurance companies, which
shall be, as now, assessed by the
ptroller-General 1t shall pre-
pare and distribute tax forms; ad-
wise and supervise Deputy Tax Com
missioners and locate tax receivers;
compel witnesses to give testimony;
examine books and papers of corpora
tions, firms and individuals; prose-
cute violators of tax laws and re-
ouire solicitors of county and city
courts and the solicitors-general to
conduct such prosecution.
1t shall visit the various counties
when necessary and shall hold meet
ings of all county tax receivers and
boards of review once a year. 1t
shall equalize, as best it can, between
county and county, the assessments
made by county tax authorities. IL
shall be the final arbiter as between
individuals dissatisfied with the find
ings of the Deputy Tax Commission
ers upon appeal from the county
board of review. 1t shall report an
nually to the Governor and through
him to the Legislature. (See Exhibit
IF. on Tax Commissions in other
states.)
Deputy Tax Commissioners
The State Tax Commission shall
select, by civil service rules, Deputy
State Tax Commissioners, the num-
Der of which shall not exceed the
number of Congressional districts IN
the state, and the salary OF each shall
not exceed $4,000 They shall in
spect, when necessary, such proper
ties as the Tax Commission may ord
err investigated and report their ind
ings to the commission, and specItlcal-
ly see that the correct returns are
made by the local officials handling
estates subject to inheritance tax.
They shall also adjudicate such dif-
ferences as may arise between the
individual taxpayer and the county
boards of review of assessment, APP
peal being permissible from their de-
cision to the Tax Commission, the
.o,oa 70 he heard at the Capitol