Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1921-07-21

A growing demand for a constitu-
to be imposed upon incomes under
the income tax plan urgently recon-
mended by Governor Aardwick as
means of eXtricating the state from
it's revenue difficulties, was mani
tested Monday afternoon at a meet
ing Of the senate committee on ap-
preparations and ways and means to
consider the income tax bill.
After hearing arguments for and
against the bill, during the course of
which the question of limiting the
rate of taxes to be imposed upon
incomes was given special attention,
the committee went into executive
session and discussed the pill at
length Many of the members eX-
pressed unwillingness to vote for
the bill unless it was amended by
inserting a limitation upon the in
come tax rates. A motion was made
to appoint subcommittee to con-
fer with Governor Hardwick and find
out whether a limitation of the rates
would be acceptable to him. While
this motion was pending and under
discussion, the committee suddenly
adjourned without action, to meet
again Wednesday afternoon.
In the meanwhile, the income tax
bill of the house, which is identical
with the income tax bill of the SEN
ate, was favorably reported by the
and ways and means, at a meeting
last Thursday. The house commit
tee held no hearing on the bill.
Numerous members of the house are
complaining that the house commit
tees action was taken with undue
haste, and are insisting that the bill
be sent back to the committee for
further consideration. There is evil
dent among members of the house a
strong demand for a limitation of
the rates of taxation to be imposed
upon incomes.
Golucke Presents Bill
Senator Alvin Golucke, who intro
duced the income tax bill in the
senate, opened the argument in favor
hearing on Monday afternoon.
"All departments and institutions
of your state government are suffer-
ing" said he. Your treasury cannot
pay the appropriations authorized by
the legislature. Your deficit is
mounting at a rapid and alarming
rate. Your ad valorum tax system
is a demonstrated failure. All Euro
pean countries abandoned it years
ago, and nearly all the states OF
this union have abandoned it. Your
tax limit of five mills, fixed by the
constitution, renders it impossible to
raise enough revenue to pay appro
priations authorized by the legisla-
ture. Your only recourse is to put
but that has not Sufficed to raise
the revenue. Personally, 1 would
favor a limit of the rate to be i'm
posed, upon incomes, but l believe it
ought to be fixed high enough to
raise the revenue the state is obliged
to have"
Attorney Joe Hill Hail. of Macon,
spoke against the bill. He explained
that he was not representing the
Georgia Railway and Power company,
in whose behalf he has recently been
making speeches over the state
against the waterpower bills. He
said he represented certain private
citizens" whom he did not name.
Tax Commissioner Henry ]. Full
asked him whether these private
citizens" were the officers of the pow
er company. Attorney Hall replied
in the negative with considerable
asperity.
'"This income tax bill" declared At
torney Hall, lis radical and revolur
tionary. If the governor was going
ton measure, he ought to have pre-
sented it to the people in his cam
paign and thoroughly threshed it out.
The legislature seems to have fallen
into the bad habit recently of pass
ing constitutional amendments which
they really do not approve, shifting
the responsibility on to the people.
I have seen members of the legisla-
ture vote for constitutional amend
ments which they did not approve,
and the people then ratify them be-
cause the legislature passed them. If
you pass this bill your legislature
in ten years will be appropriating
SAC, 100000 a year."
Manufacturers Oppose Bill
Attorney r. S. Parker, of Randolph
& Parker, appeared against the bill
in behalf of the Georgia Manufacture
ers' association. Explaining the alb
sence of a delegation from that body
he said they had decided to make
their appearance by counsel and con-
fine themselves to one speech.
This proposed amendment to theI
constitution of Georgia." declared At
torney Parker" would mean disaster
for the manufacturing Industries OIL
Georgia. 1t practically wipes out all
restrictions upon the taxing power of
the state. By inference, at least, it'll
gives the legislature power to au-I
thoriZe counties and municipalities
to tax incomes. in addition to levying
ad valorem taxes. There is nothing
in the bill to prevent the legislature
for state purposes, of taxing the out