Americus times-recorder. [volume] (Americus, Ga.) 1891-current, 1922-06-29

ATLANTA, June Ex-Governor
Thomas w. Rardwick's message to
the 1922 session f. the general as
scmbly, delivered in person at noon
today is probably one of the most
non-political documents Of the kind
ever presented to an assembly by a
governor. In it there are no "is-
sues" The paper deals wholly with
statecraft in "a very serious VEN and
may be properly divided under two
distinct yet complete headings; viz:
Che fiscal affairs Of the state, their
status and what prospect they pre-
setn, first: the insistant prayer for
the creation and application of a
very practical business policy in ham
ding all the states affairs, on the
same basis that a successful business
man would handle his own affairs.
The governor deals exhaustively
with the question of taxation, using
emphasis in the declaration that he
never has been and is not now will
ing to tear down one piece of neces-
sary operating machinery until there
has Oeen. created something to func-
tion in its place, and accomplish bet
ter results. 1t is on that basis he
deals with the tax equalization law
and the subject of a substitute in the
form of a new system, of which he
says; 81 propose that the state shall
abandon the field Of property tax
alton on the ad valorem basis and,
as the substitute machinery which he
offers, "in lieu of the property tax
for state purposes and as a substi-
tute for it, / propose a graduated in
come tax" which he urges be submit
ted in the election this fall.
Big Deficit Saved.
Financially he shows that the state
faced, January /, 1921, an actual de-
felt of $4,000, which would have
been a deficit Of $3,OOO,0O0 in De-
cember Of that year but for measures
adopted to prevent it. The state
now owes on unpaid balances" on
1921 appropriations $63,740, for
which acquisitions will be paid when
they are properly drawn. In connec-
tion with the financial showing he
draws attention to the provision in
law that one-half of all the states
income, when it exceeds $8,5G0,000
shall be set aside fo public schools.
To follow this requirement, he shows,
would make it impossible, by one
third, for the state to pay the appro-
priation as made and, for we'll de,
fined reasons he gives, the recon-
mendation is made that this clause
be repealed this year.
The governor shows the total ap-
propriations made for 1921 were
$10,886,884, and this total was cut
down to $9,452,317 for 1922, being a
rcction of $1,434, ,567.
For Auditing System.
The governor urges upon the legis-
lature close investigation of every
board, bureau and commission and,
under the stress of conditions, that
eve abolish every useless place,
purge every payroll of every useless
official" he recommends the repart-
ment Of archives and history be abol-
ished; the reduction Of the railroad
commission from five to thrcc mem
bers, the abolition of the special at
torney for the State Highway De-
rartment, and, repeating his own and
partly Governor Dorsey's recommen-
dations, urged that the state be re-
lieved from that condition of being
board-ridden, commission-ridde and
truStce-ridden.
The governor especially urges i'm
mediate establishment by the legis-
lature "a complete modern and up-to-
date system in the operation of the
states fiscal affairs" referring di-
rectly to the need for an auditing
system which, he points out, should
pass upon and approve all ite MS be-
fore they are paid, instead of wait
ing year, when it is too late 20 stop
waste or recover losses, and IN con-
neetion Herewith he insists that the
departmental aud institutional heads
be required to make up advance
budgets and working plans for each