Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1921-06-28
DORSEY, MLAST MESSAGE,
URGES TAXATION REFORM

In his final message to the general
assembly of Georgia, Governor Hugh
M. Dorsey recommended nine specific
methods of relieving certain condl-
tions existing in the financial at
fairs of Georgia, as well as in it's
civic and economic structure. They
may be summed up as follows:
1. Complete change of the system
Of taxation, revaluation of the prop
erty now on the tax books and in
crease of the constitutional tax limit.
2. Use Of the state highway fund,
temporarily, to relieve the deficit
in the state treasury.
8. Establishment Of the budget
system for the financing of the state.
A. Establishment of a state con-
stabulary to prevent mob violence
and lynching.
5. Increase Of the governors Dor
rowing power to 10 per cent of the
amount of any appropriation.
6. Constitutional amendment to
prohibit consideration Of any appro-
>priation measure before the general
appropriation bill is taken UP by the
general assembly.
Z. Creation of a state grand jury
to inquire into crimes growing out
of mob violence.
8. Provision for a special officer
10 lHlO NlSlldASC VI COuhIJ
officers in counties where lynchings
occur.
8. Discussion of new legislation.
The first subject taken up by Gov
ernor Dorsey was that of finance.
He discussed the deficit in the state
treasury, declaring that the appro-
priationS made in 1920 far exceeded
the states ability to pay and assert
ing that such conditions ought not
to be allowed to recur. This situa-
ton has been developing since 1918,
said the governor, and is by no means
a recent crisis. There now exists a
s deficit of $S,186,6S7, he declared.
Increased Borrowing Power
Recommending an increase In
to not less than 100000 or 10
per cent of any appropriation,
Governor Dorsey pointed out that
SUCH provision would not afford a
permanent remedy, which could only
be achieved bv policy of rigid
tax system. AS another temporary
means of relief. the governor sug-
gested the use of the highway fund
to tide the state over for the time
being, this fund to be replaced later.
In recommending q change in the
sey urged the adoption of the recon-
mendations made two years ago Dy
the state tax commission. These
recommendations were:
1. Separation of property accord
ing to class and kind, so that real
notes and accounts would form an
other class: investment securities,
would form another class
2. Imposition of q different ana
separate rate ubon each different
class of property, each rate to be
10 IA iYoIp
power of the property to which ap-
piled
3. Imposition of state tax upon
incomes to supply state revenue
4. Increase of the rate of taxa
ton upon inheritances
With reference to the tax changes
and the installation of the budget
system, the governor said:
"There should be either a complete
change of our tax methods. a reveal
uation of the property now on the
tax books. the constitutional tax
limit increased. or some other plan
adopted
eff 1 were permitted to select the
plan, I would unhesitatingly advise
the adoption of the constitutional
amendments embodied in the major
ity report of the tSS commission to
which you have ALREADY been clteu'
ct again recommend a conStltu-
tional budget system. 1t is probable
that the executive budget plan has
some features which make 1T pref
cradle to other plans. But 1t mas
been my thought that the plan en-
bodied in the bill which [ drew and
which was recommended by the budg~
ct and investigating commission to
you at this session. will In every
way meet our demands.
81 desire also to indorse that pro-
vision of this suggested constitution
L., ,,lN r
no other appropriation bill shall be
considered until the general ap-
propriation bill has been finally
acted upon. During my tenure OF
office, the general appropriation olllS
have always been deferred and
finally nut through in the last min
utes Of the session. and hence nave
come to the executive department
for consideration and action only
after the adjournment Of your body:
and when to Withhold approval of
anv item of consequence therein
W VOL necessarily entail upon the
taxpayers of the state the expense
of an extraordinary session. To de-
Law the passage Of the general ap-
propriation bill until special appro-
priation bills have all been passed
upon, must inevitably result always
in the passage OF speclad pms ~ WIZ tbo
out any regard whatsoever 10 the
states ability to pay. 1t is unpusl-
nesslike and unsystematic.
Mob violence
The latter part of the goVern9f
MESSAGE was taken up with dis
cussion of the race question, par par
ticularly as refers to mob V1 lisf cf
and lynching. He quoted nst OF
So lynchings said to have occurred ed
in Georgia during the a four W years fh GE
s She made various recommends
tons Including the establishment ;nto oil
state constabulary, the dl soon
tinuance of new county creation,
establishment of state. grand jury
to investigate causes of mob OBJ VOL y5ol-
ence, and trial of officers for lack
In this connection the governor
said: .5i,,-,
mob violence is brought to the at,
tention of the executive, he should
not be handicapped by having to
await call for military assistance
from local authorities, but should be
authorized and indeed. it should be