Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1921-07-28

today. The problem is the result of
an amendment to the general tax act
/ passed by the lower house of the
state general assembly late yester-
4 day The amendment imposes a tax
of SIS on all unmarried persons of
e sound mind who are more than thir-
ty years old.
n Should it pass the upper house
and be approved by the governor, the
q bit of legislation will increase the
revenue of the state $3,920,000, Its
proponents say.
BY a vote of 90 to 54, the house of
Representatives on Tuesday added to
& khe bill revising the general tax act
an amendment imposing tax of
S2,500 a year on grand opera in At
,antd. The amendment was introd-
duced by Representative Landlord,
of Toombs, who made a very fiery
speech, declaring that the Metropoli-
tan Opera company comes to At
lanto for profit solely"
Colonel w. L. Peel, president of
the Atlanta Music Festival associa-
ton and father" of grand opera in
declaring that if the proposed tax
becomes a reality, Atlanta will have
no more opera seasons.
Neither the sponsors nor the opera
company make money on the seasons,
Cplonel Peel said.
Members of the Fulton and De-
kalb delegation vigorously opposed
the amendment on the ground that
grand opera in Atlanta is in no sense
money-making enterprise but pure
y a civic enterprise made possible
by the subscription of the guaran-
ors." They ere supported by Rep
Fesentative Arnold, Of Clay.
The Landlord amendment provides
or tax of $1,000 year on grand
opera companies producing grand
peras in cities Of 100000 population
r less. and tx of $4,000 a year
IN grand opera companies producing
90 population. The $1,000 tax, as a
natter of course. is a nullity in
Jew of the fact that grand opera is
lot produced in any city in the state
kept Atlanta.
n the recommendation of the COM
nittee, an amendment imposing
ak of cents a pound on carbonic
cid gas. This was substitute Tor
he proposed tax of one cent per
rink on ali soft drinks, whether in
|ottles or in glasses. The bottlers
Ind soda fount proprietors persuaded
be committee to recommend the
hrbonic acid gas tax instead of the
ak on soft drinks. On investigation
he committee ascertained that the
tate of Alabama with similar tax
objected only $4,000 in 1920. 1t
as been estimated that the proposed
Ak on soft drinks would produce
bore than 100000 a year.
Other amendments added to the
Il provide for a tax of $40 year
a. manicure and beauty parlors not
Dnnected with barber shops, 500 "a
EAR on loan agents buying salaries,
nd $40 and $40 a year on swimming
bolS and persons and firms engaged
renting bathing suits. The lat
II does not apply to swimming pools
perated by municipalities.
Continuing Tuesday morning con-
fiGeration of the bill revising the
II eneral tax act. which has had the
light of way since last Friday, the
ouse of representatives made rapid
Progress at the morning session, and
be indications were that the bill
Fould be finished during the day.
A sharp debate on the adoption
f tax on hotels, which was one
the new items written in the bill
the committee, and the tax on
afes and restaurants. was the fea-
are Of the morning session session Repre- Repre-
strike out entirely the tax on
ptels, but the house rejected his
amendment and adopted the tax Of
per year per room for all hotels
recommended by the committee.
iopted by the house is S. per year
br each place of business in towns
$4,000 population and less; $50
cities of 5000 to 10000 popula-
on; $50 in cities OF 10000 to $4,000
bpulation; $50 in cities of $4,000 to
900; SIS in cities of $4,000 to 75,-
DO; 500 in cities over $4,000 popu-
tion; lunch stands with a seating
kpacity up to twenty-five persons,
) year; lunch stands with seat
g capacity between twenty-five and
fly persons, S25 a year.
Lawyers in the house Of represen-
tives made a stenuous and success
fight at the Monday afternoon
ssion to prevent an increase of the
cupation tax on lawyers from $40
S25 year.
Representative Kittrell, of Lau-
ms, introduced an amendment to
Use the figure from SO, as report
by the committee, to $25. After
short, sharp debate, the amendment
tn IS voted down. representative
ttreIl then came back with a mo-
bn to reconsider the amendment.
le lawyer in the house, Representa-
e Landlord, of Toombs, supported
n. The battle ragged for an hour.
lmerous lawyers declared they were
ling to pay $25 themselves, but
by thought it would work a hard
ZIP on struggling young lawyers
st admitted to the BAR On roll
vote the amendment again was
feated.
Another lively debate took place on
question of the tax on pistols,
tol cartridges and rifle cartridges.
e committee recommended tax
$50 a year on all dealers. Rep
tentative Davis, of Oglethorpe,
sed an amendment raising the fig
E to 500.
In the name of civilization" he
d, 1.-The time has come to do every
ng in our power to discourage the
e and use fof deadly eapons. If
were possible, under our constitu-
b., to pass a law prohibiting the
frying of pistols, L would vote for
We can, however, lessen the evil
increasing the tax. We ought; to
it,
The Figures Adopted
rhe house adopted tax OF $50
dealers in cities up to 10000 pop
ton, and $50 a year in cities over
the tax bill adopted Monday are
Insurance agents, SO in each
|nty; travelling, special and general
nts, 500 in the county of his
idencc; agents of industrial and
benefit companies, $50 a year in
county of residence; adjustment
reaus. $50 for each adjuster; per-
s adjusting insurance losses not
nected with adjustment bureaus.
in the county of residence.
&c cream companies, manufactur-
or selling at wholesale, 500.
tinerant practitioners of medicine,
tistry, optics, osteopathy, $25 in
h county. ON
unk dealers, graduated from SO
500.
Height of hand and ledgermain per-