Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1920-12-14
GOVERNOR DORSEY
VIRTUALLY DECIDES
ON EXTRA SESSION


tically made up his. mind to call ar
extra session of the legislature, and
will fix the date around the twentieth
of January, became known Saturday
at the state capitol.
The United States supreme courts
decision rendering unenforceble the
tax equalization law in case of dis
pute between a board of county as
SCISSORS and a property owner, is re-
sponsible for the governors decision
1t is necessary to amend the law
uefore the tax returns are made fo1
next year, in the governors opinion
and this requires an extraordinary
session. Tax returns are made and
assessments of property value are
determined in the early spring. The
legislature meets in regular session
in midsummer.
Comptroller General Wright, Tax
Commissioner Fullbright, Attorney
General Denny and other state Off
Gals who have analysed the effect of
the supreme court decision, are all
agreed that the enforcement of the
tax equalization law can be broken
down when the next tax returns are
made.
This would reduce the states reve-
timated. 1t might cut off as much
as a third or even half of all reve-
nue. from real estate and personal
property. The result would be a
Stoppage of the government, along
some lines, and heavy curtailment
along other lines.
All appropriations for 1921 have
been made. The legislature at the
1920 and 1921. two years in advance,
as is customary. These appropria-
lions were based upon estimates of
future revenue to be produced by
the tax equalization law. If the law
should be broken down, naturally
the revenue anticipated ~; for 1921
would not materialize. The appro-
priations made for 1921 could not be
paid. Schools would have to close,
colleges suspend, Confederate pen
sioners go unpaid.
The only method of forestalling a
breakdown of the enforcement of
the tax equalization law when tax
returns are Iudue III the early spring
of 1921, so far as the governor and
the other named officials have been
able to find, is revision of the law
in the meantime. This, they feel, re-
quires an extra session.
State house officials do not believe
the legislature, if called into extra
ordinary session to meet the revenue
emergency created by the supreme
court decision. would fail or refuse
to pass the necessary amendment or
amendments of the law. For the
legislature. they say. to take such
a stand would be equivalent to al
lowing stoppage or at least a cur
tallment of the revenue required to
pay the appropriations which the
legislature itself has made. The leg
islature which would meet in an eX-
ira session would not be the new
legislature elected in November, but
not yet indicted into office, but the
old or outgoing legislature of 1919
1920.
Governor Dorsey, it is understood,
is giving consideration now to the
question whether he will include any
subjects other than revision of the
the extra session.
He is being urged by Chancellor
Barrow and trustees of the Univer-
sity of Georgia to include the sub
ject of a deficiency appropriation
for the State Normal school at
university. He is being urged also
by President K. G.. Matheson and
trustees of the Georgia School of
Technology, to include the subject
OF a deficiency appropriation for that
institution.
Also it has been suggested that he
include the. subject of law pro-
wi hn icfr nf
en- voters. 1t would be possible to
charge registration fee, to be paid
into the state treasury, which would
defray the expenses of an extra ses-
sion, the governor believes.
In connection with the subject of
taxation and a probable extra ses-
sion, Tax Commissioner Fullbright
has taken from the latest reports of
the United States census some inter-
esting figures showing the relative
per capita taxation of Georgia and
other states.
These figures show that the aver
age per capita revenue for state pur-
poses, in all of the states Of the
union, is $6.43.
For the states of Delaware, Mary
land, Virginia, North Carolina, South
Carolina, Georgia and Florida, gen.
orally designated as the South At
lantic states, the average per capita
receipts for state purposes are $3.96.
For the states of Kentucky, Ten
nessee, Alabama and Mississippi, the
average is 1887 per capita.
The highest per capita state rev.
enue in the United States is collected
by the state of Arizona, being $15.O2.
The lowest is South Carolina.
which collects s2.51 per capita. The
second lowest is North Carolina,
which collects s2.71 per capita.
while South Carolina" said Com
missioner Fullbright, commenting on
the figures, collects twenty cents
per capita less than Georgia, the
school appropriations of South Caro-
lima are less than one-third of the
school appropriations of Georgia, and
the Confederate pension appropria-
tons are less than one-fourth of
those in Georgia.
These figures demonstrate con-
clusively that Georgia is not over
burdened with taxation, so far as
taxation for state purposes is con-
cerned."
Former Russian Soldier
r. ~ m 10 nm