Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1923-09-22
Governor and Tax Commits
sion Told Law Making
Body Is Dominated by a
Single Class
BY RALPH SMITH
staff Correspondent of The Journal

| (Stdu correspondent OL Iue bOuTHdij
AUGUSTA, Ga, Sept. 20.-The So
luton of Georgia's tax problem, 80
developed at the tax commission
hearing here last night, is not unlike
the snake
That winds you in and winds you
out,
AS to whether the snake that made
the track
Was going home or coming back"
A wide diversity of opinion as to
the outcome of Governor Walkers
effort at tax reform was expressed
at a most representative meeting at
the Richmond hotel. Members Of
| the commission took a more opti-
mistic view than did several we'll
| known Augustans, notably, J. Frank
| Carswell, president of the Kiwans
club, and Lansing B. Lee, speaking
for the Lions club.
! Mr.. Carswell stated, in all candor
that in his judgment and in the
| judgment of many business men it
| is almost futile to hope that the
| extra session will enact any tax
legislation.
Mr.. Lee, with equal candor, told
the governor and members Of the
commission that in his opinion the
people are too nervous, too dissatis-
! fed and too uncertain to ratify any
radical or fundamental change in
| the taxation system at this time.
Says Class Rules Legislature
|
said Mr.. Carswell, facing Governor
Walker, that many persons do not
believe it possible for you or your
tax commission to sell fair, equi-
table and scientific tax system to
the Georgia legislature, because the
legislature is dominated by a single
class.
Mr.. Carswell was unstinted in his
praise and commentator of the gov
ernor for his efforts, but" he con-
| tinued, simplifying his initial re-
mar 5, 1.-The agricultural interests of
| Georgia dominate the general as
sembiy, and many persons do not be-
lieve it possible to put through such
body a fair and equitable system
| of taxation.
I'm this connection, may I not be
permitted to add my personal view
| that the salvation Of our farming
class is not to be found in legisla-
| ton. Economic laws cannot be al
| tered by legislation, and the sooner
| the farmers appreciate this fact,
the better off they will be-"
Mr.. Carswell is himself a farmer
| moved-to-town, the son of farmer,
who, as he says, spent many years
| behind a ploW and who appreciates
the trials and tribulations of farm
| life. He is now engaged in the life
| insurance business, and he told the
| tax commission that he apprehends
| the legislature lay turn Upon life
| insurance as the goat in the pres
| ent emergency.
"They are looking for an interest
that has much money and little in
| fluence," he remarked, land life in
surance may be attacked by them"
He concluded with the Statement
| that he personally favors an income
| system of taxation.
| Dinner Delays Speakers
The hearing was Illuminated
enough, in a way, but it wasn't al
together satisfactory, because of the
late start and TIE further fact that
the discussion was confused some
what by a delightful dollar dinner,
sponsored by the Augusta Board Of
Commerce.
The failure of Judge Enoch H.
Galloway to address the meeting
was a source of general regret. He
RENAME in the room for probably
two hours, but when it was sug
gested that he be heard from, it
was found that he had withdrawn.
Judge Galway is a recognized au-
thority on taxation, and it had been
the hope of many members of the
governors commission that he woulG
elaborate his views. There was gen
eral regret that he left the room be
fore being called upon, but it is I'M
derstood that telegram called him
away.
Governor Walker and members OF
the commission were agreeably sur
prised with the evident interest that
Augusta feels in the subject of tax
reform, as reflected by the gather,
ing in the hotel 1t far surpassed in
and 1t displayed unusual patience in
listening to the discussion of an ad
mittedly dry subject. Representa-.
tive Joseph B. Cumming, Jr., pre-.
sided as POSTMASTER.
Governor Speaks
Governor Walker improved the OPP
portunity to make an unusually
strong and appealing speech, marked
by an earnestness that did not fail
to impress his crowd. He empha-
sized that the tax commission is trav
cling at it's own expense and at great
personal sacrifice to the individual
members.
"Tkese gau.;smsn are in no sense
volunteers, however" said the gov
ernor. "They have been conscripted
and they are serving the state to the
best of their ability"
After stressing the Importance OF
IstabiliZing the taxation system of the
state, he called attention to the eX-
odus of industries from the north
but pointed out that relatively few
of them are locating in Georgia.
'"They are going to other southern
states whose tax systems are well
stabilized" he said.
Governor Walker declared that rs
per cent of the people of Georgia
live on farms, and that the farmers
are paying more than their just pro
portion of the taxes; so much so, in.
deed, he asserted, that today one
third the people are paying all the
| taxes, while two-thirds are escaping.
cit is this condition, my friends,
that accounts for the feeling of un-
rest all over the country" declared
the governor. 1--WE are hearing rum
blings in Georgia Of the unheaval
that Is everywhere in the country,
and we must do something to cor
rect these ills
He expressed the belief that a fair
solution of Georgia's system Of tax