Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1921-10-11
Speaks to Large Audience at
johnson County Fair-De-
tends StateAgainst Critics.;
Sounds Note of Optimism

1 Wv INOlS VI ~ NiliIISIlA
| WRIGHTSVILLE, Ga, Oct. s.
| Speaking here today to a large audi
ence assembled at he.Johnson Coun-
ty fair, Governor Thomas w. Hard
wick presented his arguments in
favor of a state income tax, gave an
| analysis Of the states financial af-
| fairs, replied to Georgia's critics at
| home and abroad, and sounded a note
Of optimism concerning the future.
| The governors address here was a
| more detailed presentation OF the
| state income tax than he had under
| taken in any of his other speeches at
| other county fairs during the present
| week. He spoke to large audience
| and was received with careful and at
| times enthusiastic attention. He was
especially applauded during those
portions of his speech wherein he re-
| piled to the critics of Georgia and
| Georgia people.
| A constitutional amendment pro-
viding for a state income tax to take
| the place of the existing system OF
| ad valorem state taxation was intro
! duced in the last Legislature by sena-
| tors and representatives who concur
| in the views of Governor Hardwlck.
| The bill was not pressed because or
the fact that it's passage in 1922
| would provide for it's submission to a
| vote of the people in the, general
election in the fall of that year,
which is the earliest date when 1t
could be submitted.
For the purpose of creating Sentl-
ment in favor of state income taA'
Governor Hardwick has taken the
stump with an itinerary embracing
| the arguments he presented to ms
audience here today are the same ne
will present to other audiences in the
| course of his tour.
In opening his address Governor
| Hardwick paid an eloquent trlbute TO
his native state, to her marvellous oil
versity and richness of soil, her va
| riety of climate, her progressive agTl-
culture and her Anglo-SaXon people;
81 know and love my state" SAD
he, from her rOck-r1bbed mountains
to her shining shores where the roses
never Wither and the mowers never
die"
Governor HardWick replied Vigor-
ously to the critics Of Georgia and
Georgia people, both within and with
out, and was warmly applauded. re
denounced the vicious propaganda
which seeks to convey the impression
that Georgia harbors religious in
tolerance and race hatred" and as
serted that "in no land, IN all history,
have two wholly separate and distinct
races ever lived side by side in almost
equal numbers with less friction ana
in more harmonious and peaceful re-
lations than the white ana olaGk
races in Georgia and the south" In
like manner he asserted that the
people Of Georgia have never denied
or sought to deny to any person IN
the state religious freedom"
Reimbursement after the war in
evitably had to come, the governor
continued, and the farmer has felt
it more keenly than all me rest: ne
advised the farmers Of Georgia to
feed themselves at home before un-
dertaking to ciothe the world" and
declared that when they have done
this they will be in position to
clothe the world on their own terms
and prices" He urged cooperation
by the farmers among one another
and with the marketing agencies
created and maintained by the state
for their especial benefit. AS to the
future, he sounded a note Of optimism
in which he took a view Of better
times ahead.
These remarks brought the COVER
nor to a summary of the states n
nancial affairs. On entering the Of
flee of governor, he said, he found
a treasury defect which has turned
out to be in round figures about ST.
100000, meaning that the accumu-
lated appropriations running to Jan
uary 1, 1922, were that much IN eX-
cess Of the states accumulated reVe-
nue. up to that date.
1t was the duty Of the governor
and the legislature, he said to eX-
tinguish this deficit, and the problem
presented was extremely difficult.
Appropriations for 1921 could not be
cut down because obligations had
been incurred lpon the faith of those
appropriations, while revenue in 1921
could not be substantially increas-
ed because two-thirds of The year
was gone when the legislature met,
and the sources of revenue and rates
of taxation were limited by the con-
stitution.
Only way Out
An act authorizing the governor to
discount for a period of five years
the Western and Atlantic railroad
rentals was the only way out of the
clared. ''It was desperate resort
he said, ito save desperate situa-
ton which I did not create and the
Legislature did not create"
But the rental collected by the
state from the Western and Atlantic
railroad. $450,000 a year, was more
than replaced, he pointed out, by q
gasoline tax which will raise reve-
nue. Of something over S1,000,OOO a
year, and which took effect at once
upon it's approval, and is now being
paid by the gasoline dealers.
For 1922 and 1928. the governor
showed. the legislature made appro-
priations approXimating $9.250,000 q
year each, which is safely inside of
the states revenue. This figure
would not allow the legislature to
deal as generously with various state
institutions as their requirements
warranted, but 1t ''adheres strictly to
sound finances, principle which
must control if the states finances
are to be placed and kept upon a
stable footing"
Here the governor came, after re-
viewing revenues and appropriations,
to a discussion of the states tax sys-
tenn, which was the main feature OF
his entire speech.
Ad valorem taxation, he declared
unequivocally, has broken down in
Georgia and all other states which
have undertaken it. The ad valorem
meet the demands of a great ana pro-
gressive state" said he, and the state
is obliged to provide additional reve-
nue. unless we are to starVe our IN
stitutions."
But in this connection ne pointed
out that additional revenue cannot be
raised with the present system I'M
less the ad valorem tax rate is rails
ed, and in this connection he had
the following comments to make:
Impossible To Raise Rates.
I'VE cannot, as some thoughtleSs
men and even some more thoughtless
newspapers have suggested. hove our
cake and eat it too. We cannot re-
duce taxation and at the same time
increase appropriations. We can
not boast that we are the richest and
the most prosperous state in the
south and proceed to prove it by run