Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1921-06-28
GOVERNOR HARDW|CK
WILL SUBMIT PLAN
FOR STATE FINANCE

Having indicated Saturday in a
general way in his inaugural adj
dress the principal aims of his adj
Governor Thomas w.
Hardwick will set to work at once on
the preparation of detailed, specific
plans for submission to the general
assembly.
His intention is to go before the
house and senate at an early date
and deliver in person message
bearing on state finance. He comes
into office at a time when the treas-
ury deficit is more than $4,000, 900.
according to figures cited by Cover
nor Dorsey in his farewell address,
and when the shrinkage of taxable
values may produce shrinkage OF
$1,500,0OO in the estimated revenue
Of 1921. On top of this, 100000 OF
1920 taxes are yet uncollected ana
may not be collected until business
conditions return to normal. And on
top of this, the OPERATIONS au-
thorized by the legislature for pay
ment in 1921 are likely to run at
least $750,000 in excess of anticipat-
ed revenue, not counting the unex-
pected shrinkage of taxable values.
Rigid Economy Necessary
Thus the total deficit at the end
of this year is likely to figure
somewhere between 100000 and
100000. Governor Hardwick de-
clared in his inaugural address that
rigid economy must be practiced,
that the revenue laws must be over
hauled, and that all appropriations
of every kind must be carefully cali
culated and kept within revenue.
1t is quite likely that Governor
Hardwick will urge the Legislature
to make a revision of the unexpended
balances of 1921 appropriations, so
as to prune down wherever possible
and place the whole government on
a retrenchment basis.
Following that, he will submit to
the legislature a set Of recommends.
tons for a general reorganization
on the states fiscal system. One OF
these plans, he has indicated, will
be to levy state tax upon incomes
and do away entirely with ad vaIo-
rem taxation by the state, thus leav-
ing ad valorem taxation to the
counties and municipalities.
Income Tax
The income tax returns of the fed
eraI government are available for
the use Of states which have an in
come tax. Thus Georgia through it's
taxing officials would be able 10
obtain from the internal revenue
collector for Georgia a list of all
incomes returned for federal taxa
ton, and the state would be able to
collect its tax at a minimum of ex-
pense.
Another plan to be suggested by .
Governor Hardwick. it is understood.
Will be to uncover invisible property
and compel it's return for taxation
either by means of stamp tax or
by making uncollectable all evidences
of debt unless returned for taxa
ton.
The. governor has stated that his
intention IS to present to. the gem
but several plans from which the
lawmakers may select the one most
acceptable to them.
Farm Legislation
Legislation to provide for the
farmers system of marketing their
food crops, will be urged by Gov
he stated in his, inaugural address.
He will submit plan providing for
market agents in every county to
assist the farmers in disposing OF
all food and feed crops.
Another matter of statewide In
terest to be laid before the legisla-
ton of the multiplicity of boards
in charge of the administration OF
state educational institutions. Each
OF the twelve district agricultural
schools has board of it's own. aver
aging about ten members each. max
ing 120 or more board members. The
University of Georgia has board
md each of the branches OF the uni
versity has board. Governor Hard
wick will propose to abolish all
these and place all educational insti-
tutions under the administration of
one board of regents. 1t is likely
that he will urge also the aboli-
ton of the several separate boards
in charge of the several eleemosy-
nary institutions of the state. and
placing of these under one single
board.
Hundreds of Visitors
Governor Hardwick's inauguration
was made the occasion for z
great rejoicing among his friends.
Hundreds Of Hardwick supporters
came to Atlanta from all parts OF
Georgia to ride in the parade and
see him take the oath and hear his
speech on the rostrum erected for
the purpose on the front lawn OF
The capitol.
It was the first inauguration OF
q governor outside of the hall or
he house, of representatives. since
Hoke Smith became governor in
1907 Former Senator Smith rode
IN the parade and sat on the rostrum
Turing the inaugural ceremonies. He
S here on his first visit from WASH
ngton since his term expired the
fourth of March.
;ism of Governor Dorsey'S recent
pamphlet on race relations was a
1ramatic feature of his inaugural adj
lress. Although he did not mention
he retiring governor by name, ey-
,rybody understood that the retiring
governor was the target of his de- T
lunciation of what he termed IAN
SANDER of the good name
IF our state and our people," All
,ver the audience men and women
stood on tiptoe and mounted chairs
% see what effect the language or
he incoming governor was having
Ipon the emotions Of the retiring
governor, who was seated on the
ront row of the rostrum within ten
eet of Governor Hardwick.
Undoubtedly Governor Dorsey felt
strong emotion, but he did not per-
nit himself to betray it by more
han slight contraction of his
rows and a narrowing of his eye
ids Once or twice he smiled a lit
lie, but it was not a humorous
mile.
Immediately upon the conclusion n