Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1921-07-05
COUNTY FINANCES
WILL FIGURE IN
LEGISLATIVE BILL

which are generally acknowledged to
be IN the worst mudd1e in the history
of Georgia, with the possible excep-
ton of the muddle they got into in
in the carpet bag regime of recon. 4
struction, are not the only finances
to which the legislature will de-
vote its attention at the present ses-
sion.
County finances, which are more
important to the individual taxpayer
than state finances, because the coun.
ties collect more taxes for county
purposes than the state collects, will
be substantially reorganized IL the
legislature passes bill to be intro
duced this week by Representative
Harper Hamilton, of Floyd, and 9TH
er members whose names are not yet
annonced.
The bill is to be known as the
county budget bill, getting it's name
from the fact that it requires the
finances Of all counties in Georgia
to be conducted on the budget sys-
tenn. 1t is probably the most im-
portant and far reaching Legislative
proposal touching county finances in
the past forty years.
The bill would require the ordf-
nary, county commissioner or coun.
ty board of missioners-which.
ever has charge of the administers
ton of county affairs-to make Q
budget at the outset of each year
showing how much money they proc.
pose to expend that year, and for
what purposes, and the rate of taxa
ton which will be necessary to meet
those expenditures, and the amount
of outstanding and unpaid warrants
on the county treasury, if any, and
would require the publication of this
budget for the information of the
taxpayers.
Further than this, the bill would
require that expenditures in any year
shall not exceed the revenue for that.
year, and that all treasury warrants
shall become due and payable on the
thirteenth of December unless an
earlier date be specified on the face
of the warrant, and would make the
county commissioners or other adj
ministrative authorities personally
liable for the payment of any deficit
accruing at the end of the year.
Business Men Back B1ll
Business men who have had bus
mess dealings with Georgia coun-
ties are backing Judge Hamilton's
bill. Among them are contractors
who have built highways under con-
tracts with counties, contractors who
have built courthouses. dealers in
numerous kinds of supplies who have
sold supplies to counties, manufac-
turers of Jail equipment, etc.
At a meeting last week, presided
over by Charles j. Haden, of Atlanta,
about twenty-five representatives OF
large concerns went over the details
of the bill with Judge Hamilton, sug-
gested some changes, and approved
the bill and pledged him their sup
port in pushing it for passage.
The principal complaint of the
business concerns, contractors, etc,
who have dealt with Georgia coun-
ties. is that county warrants deferred
for future payment cannot be nego-
tiated at the banks. This is due,
they say, to the fact that county
warrants bear no payable date and
carry no interest. The statute laws
nf -
payment of interest on deferred war.
rants but the courts have held to the
contrary. A county warrant is per.
fectly good as an abstract PROPOSE
ton, according to Judge Hamilton
Mr.. Raden and others who have gone
into the subject, because it is back.
ed by the taxing power Of the coun-
ty, which is backed by the power Of
the state, but when it comes to han.
ding County warrants as a concrete
proposition, for bank discount, the
rate of interest is ruinous, they say.
This is due to the fact that the
date of payment is vague and in.
definite, and the fact that the war.
rant carries no interest.
"This bill proposes said Judge
Hamilton, ito prevent county au.
thorities from drawing warrants
which they cannot pay in the year
when drawn. It applies to county au.
thorities the same rule of conduct
already in force for individuals in
the matter Of overdraw!ng their bank
L. u e
it a crime to draw a check with
out funds to pay it when presented.
and makes the check prima facie evil
dence of intent to defraud.
NO County 0verdrafts
1--WE do not propose to make it .
penal offense for county authorities
to draw warrants which the county
treasury cannot pay when presents
ed, or pay within the year when
taxes come in, but We do propose to.
make them individually and PERSONAL
ly liable for such overdrafts. If
the state goes so far as to make it
a crime for an individual to give a
check which this bank cannot pay
for lack of funds, then certainly the
state should exact of county authors
ties a similar regard for the rules OF :,
honesty and good business practice.
Il am informed that numerous
counties of Georgia have warrants
against their treasures
which would stagger the taxpayers
if the amounts were published. 1 am
informed that one county in Georgia,
if not more, has piled up such an
accumulation of unpaid warrants
that it would take ten years OF ex- ,
cessive taxation to pay them.
1--WE have heard a great deal about i
the necessity of reorganizing the I'll
nances of the state, which is all very
true but we must not lose sight uf
the fact that taxes collected by the
amount to far more, taken
in the aggregate, than taxes collect
ed by the state. In other words, from
the taxpayers standpoint, he is more
concerned about economy in the fl