The Dawson news. (Dawson, Ga.) 1889-current, 1921-07-12
HARDW|CK ASKS TAX =
REFORM AND ECONOMY
GOVERNOR SPEAKS IN PER-
SON TO LEGISLATORS AND
SUGGESTS CHANGES.
URGES PRUNING OF EXPENSES
Would Abolish Several Offices, and
Favors an Income Tax. Would Also
Collect Poll Tax From Women. He
Analyzes State Finances.

Favors an Income Tax. Would Also
Collect Poll Tax From Women. He
Analyses State Finances.
ATLANTA, Ga.-A graduated tax
by the state upon incomes in lieu OF
all ad valorem taxation by the state
was recommended to the general as
senblv by Governor Thos. w. Hard
wick in a message delivered by him
in person to the house and senate IN
joint session.
as a substitute for ad valorem taxa
tion bv the state Governor Hardwick
declared he was forced to that conclu-
sion by the complete breakdown OF the
ad valorem system, not only in Geor-
eia but in other states which have tried
| it. In this he agreed with the special
tax commission who submitted their
report to the legislature in 1919, They
recommended an income tax TO supple
ment the ad valorem tax, but recon-
mended a complete reorganization OF
the processes of ad valorem taxation,
They declared that the ad valorem
tax as now administered III Georgia IS
an absolute failure. Agreeing with
them on this proposition q Governor
Hardwick recommended that che state
government depart from the held OF
| ad yalorem taxation, leave that held to
the counties and municipalities, and
support itself by graduated tax upon
incomes.
He declared that the state income
tax would be cheaper and easier to col
lect, would produce greater revenue
with less hardship, would bear equally
Fupon all citizens and would be the
means of obtaining revenue from IN
visible and intangible property, which
now is escaping state taxation almost
entirely.
Calling attention to the 'swarn1s of
boards" created in recent years the
governoEssays he is OF the opinion that
many OF them are not really essential
to the proper conduct OF the state and
could be abolished easily in hard
times like these"
In addition to a state income tax,
Governor Hardwick recommended a
gasoline sales tax, a poll tax for Wo-
men, increase in the gross sales tax OF
soft drink syrup manufacturers, abo-
lition of useless" boards and commits
sions, consolidation of the whole educa-
ktional system under one board OF re-
gents to supervise the University OF
Georgia and its branches and the col
I1eges and common schools, conSollda-
ton OF all eleemosnynary and char1ta-
bic institutions under one board OF
management, abolition of the depart
Iment of archives and history and trans
fer of this work to the state library,
and careful examination of the ex-
Ipenditures of all departments.
Analyses States Finances.
Leading up to his recommendation
LOT an income tax Governor Hardwick
presented a complete analysis OF the
states finances as they stand at pres
ent. The situation is extremely grave
and must be handled frankly and fear
lessly he declared, to save the state
from practical bankruptcy insofar as
revenue is concerned.
He showed that 1921 revenue will
be only $8,822,6 45, and that the 1921
deficit will be $2,181,982. This on top
of the 1920 deficit will produce a to-
tai deficit of $3,547, 421.
What can we do to strike a bal
ance?' the governor asked, Answering
the question, he urged:
|. That unexpended appropriations.
be cut to the bone.
2. That additional special taxes be
levied and collected this year, among
these a tax of one cent gallon retail
Ion sales of gasoline, which he estimated
would produce 100000; poll tax for
women, which he estimated would pro-
duce from $250,000 to 100000; an in
crease of the gross sales tax on manu-
facturers of soft drink syrups.
3. That the rental of the Western
& Atlantic railroad, $450,000 year, be
funded for a temporary loan to eXtm-
guish the deficit. -A,q
Future Financial Policy.
AS to the future financial policy
which the legislature should follow,
pending the establishment of a state
income tax, which he did not believe
could be put in operation until 1924,
Governor Hardwick recommended:
!. That all appropriations be held
strictly down to the limit of actual rev.
enue.
3 That useless boards and commits
sions be abolished, among these the
boards OF trustees in charge of the
University of Georgia and its branches
and the district agricultural schools,
numbering nearly 800 members, and
! that the whole educational system be
] put uHutI one DOdIu Oh REGENTS WHO
would supervise the university and its
branches, the district agricultural
schools and the common schools, max
ing one cohesive and co-ordinated sys-
tenn of education, and instituting large
economies in the matter of purchasing
supplies, equipment, etc.
3. That eleemosynary and charitable
institutions of the state be placed UNI
der one single board which would he
able to coordinate their work, save
large sums OF money in purchasing
supplies and otherwise effect econo-
mics.
4. That expenditures in every de-
partment be subjected to a careful
analysis to ascertain if reductions can
be made in any appropriations.
Also, he recommended in conclusion.
the enactment of law requiring ali
elections to be held under the Austria
liam secret ballot system