Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1922-06-27
GENERAL ASSEMBLY
Of GEORGIA MEETS
NEXT WEDNESDAY
Governor Hardwick Sends
His Message to Printer,
Will Deliver 1t in Person.
Many Changes Advocated


the Georgia legislature will convene
here next Wednesday morning at
10 o'clock. and Governor Hardw1ck's
recommendations will be presented
in an address to be delivered to the
senate and house in joint session at
noon on Thursday.
Governor Hardwick finished his
message the middle Of last week
and sent it to to printer. Copies
will be furnished the members OF
hou. and senate and the news
papers of the state. In this mes
sage,which the governor plans to de
2r in person, he will touch on
the matters Of leading Importance.
Other special matters will be pre-
scented from time to time in special
messages.
Fiscal affairs of the state. 1t Is
understood, will institute one OIL
the subdivisions of the governors
message. He will show, he stated
Saturday that all current debts are
paid, that there is small balance
in the treasury, and that the states
revenue remaining to be collected
this year will be sufficient to pay the
remainder of this years approprla'
tions. The treasury balance is not,
the governor stated, large enough to
invite or justify the making of de-
flciency appropriations.
The taxation question in all Of its
phases will form another feature OF
the message. The governor will set
forth at length and in detail his
reasons for advocating a state in
come tax as a means of obtaining
revenue from invisible property. He
will present figures showing that
less than 5 per cent of the states
lad valorem revenue is paid by in
visible property. while visible and
tangible property. which can not es-
cape the, eye of the tax-gatheer, pays
more than "a per cent.
--.g--z--z--,. AuuitiHS OSStth
Governor Hardwick will urge with
great emphasis the establishment of
A system of auditing and accounting
for all state departments, instif
tions and agencies. In this connec'
ton he win call a,.ention to the re-
port Of efficiency engineers who
have recently made survey Of a
portion of the state government.
They as ert that a department OF
auditing and accounting would save
the state during t remainder Of
this year and next year not less
than 100000 and that the saving
might run as high as 100000 in that
length of time. The governor will
urge legislation requiring all de-
partments, institutions and agencies
to submit to legislature, before ap-
preparations are given them, budgets,
showing the amounts they propose
to expend, the results they expect to
accomplish the 'alaries they expect
to pay, ETC., and will urge the max
ing of all appropriations in itemiZed
form, with the requirement that all
expenditures coincide herewith, eX-
cept in special cases where trans
fers of funds from one account to
another are shown to be necessary.
The governor will further empha-
size the necessity for rigid econ
omy by pointing out certain agen-
c.es of the government which he be-
lieVes can be dispensed with.
He will recommend biennial ses-
sions of the legislat both as q
measure of economy and tC promote
business tranquility.
He will urge the legislature to
pass a law requi: '.lg all elections to
be conducted with the secret ballot
system, otherwise known as the
Australian ballot sy IN.
The session this year bids fair
to rank high IN Importance from the
standpoint of questions to be settled,
among these being taxation, estab-
fishing department or bureaus of
audits and accounts, free school
books. biennial sessions, highway
bond issue, capital removal, the port
terminal project. rotation of Judges.
legislation enabling women to hold
office. abolition of fees of county of.
f1cers, and numerous others.
Tax legislation will doubtless oc.
cupy the spotlight legislative posi-.
ton. Governor Hardwick will press
for passage of the income tax bill,
which is a constitutional amend.
ment and if passed would go to the
people in the general election this
fall. Strong influences opposed to
the income tax will exert themselves
to prevent the passage of the meas.
ure. The governor has frequently
stated that he is not welded to the
income tax and would be glad for
anyone interested in the subject
either in the legislature or out, to
suggest substitute. The principal
ob;ert, he Contends, is to uncover
invisible property and make it pay
it's just part of the burden of tax.
alton.
Sentiment for repeal of the tax
equalization law is strong and ap.
parently growing. Governor Hard
wick last year opposed this measure
on the ground that it would reduce
the states revenues to such a low
point as to cripple the schools, cut
down the pensions and hamstrine
all other departments and institu
tions. He stated that he was op
posed to the tax equalization Law
in principle, considering it one OF
numerous manifestations Of the in
herent weakness and failure of the
ad valorem system, but could moi
consen. to it's repeal until something
was enacted to take it's place.
Whether the governor will joir
hands with those demanding repea
of the law and approve the repea
il it passes the house and senate, i:
an interesting point of speculation
Virtually all persons familiar will
the fiscal affairs of the state agre,
that the repeal of this law would
very likely result in immediate anC
enormous shrinkage of the tax di
gest, with a corresponding shrink
age of revenue.
Senator Watson is demanding tn,
repeal of the law and severely crit
-