Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1921-07-30
INCOME TAX ACTION
DEFERRED To 1922
BY VOTE OF SENATE

Prospects of an extra session of
the legislature diminished almost to
the vanishing point Friday, when the
senate. after comparatively brief de-
bate, adopted a joint resolution au-
thorizing the appointment of a leg
islative tax commission to consider
during vacation the proposal to es-
tablish an income tax instead of the
ad valorem system of taxation for
the maintenance of the state govern
ment and state institutions. The
resolution, introduced by President
Herbert Clay and Senators Johns,
Jackson, Jones and Walker, was in
the nature of a compromise agreed
to by Governor Hardwick, after a
series of conferences held Thursday
night and Friday morning between
the governor and leaders of both
houses.
The proposal to appoint special
tax commission to consider the va
rious phases Of the income tax !sys-
tenn is IN line with the suggestion
contained in resolutions adopted or
Thursday afternoon by mass meet
ing of Atlanta business men at the
Atlanta Chamber Of Commerce. These
resolutions were presented to the
governor and the legislators Friday
morning.
The adoption of the senate reso-
luton is taken to indicate that, with
the concurrence of the house, con-
sideration of the income FAX pro-
posal will be postponed until the
1922 session Of the general assem-
bly,. The special tax commission
would be composed of five senator's,
appointed by the president of that
body, and of ten representatives,
named by the. speaker of the house
All questions pertaining to the in
come tax would be referred to this
commission during vacation and a
report would be returned before the
converting of the 1922 session of the
legislature. In this way it is plant
ned to thoroughly canvass the stu
alton, bring the details of the plan
to the attention of the general pub
lie and permit a capitalization of
opinion as to the best method of
procedure.
The resolution sets forth that the
sroposal to radically change the tax
alton system is of SO great impor-
lance as to make it imperative that
all possible informa ton be. secured
for the benefit of the legislature and
the general public. Hasty action
would serve only to work disaster, it
is declared.
Divergent views on the question
of an income tax, and strenuous OBJ
jections voiced from many sources
to the plan to change the system of
taxation, made it advisable to bring
about a compromise. This was &C
complished through a series of con-
ferences between the governor ana
leaders in both branches of the leg
islature, the senate resolution being
the result.
The vote in the senate was 35 to n
for the passage of the resolution,
only two speeches being made on the
question, one by Senator John J.
Jones, in it's favor. and the other
Dy senator u. A. Nix In opposition.
By a roll call vote of 100 to Sc,
the house of representatives on Fri
day morning reconsidered it's action
of Thursday in defeating the bill to
impose a retail sales tax of one cent
per gallon on gasoline.
The motion to reconsider was made
by Representative Culpepper, chair
man of the ways and means subcom-
mittee of the house appropriations
committee. In brief and forceful
speech he declared that the tax on
gasoline was absolutely ecessary to
meet the financial emergency of the
state, that it was urgently recon-
mended by Governor Hardwick, and
that it should not be considered as
tax on a necessity. but as a tax on
luxury. He further declared that if
the house voted down this tax its
members might as we'll make up their
minds to apply a very drastic reduc-
ton to all appropriations.