The Lee County journal. (Leesburg, Ga.) 1904-19??, 1923-11-16
LEGISLATORS
SETTLE TO TAX
REFORM TASK
Many New Plans for a Change
In the System Proposed by
Members.
GOVERNOR BOWS TO SENATE
Agrees to Passage of New Legissa-
ton Before Present Law 10 Re-
pealed. Tax Commission Recon-
mends Incomes and Classification
Systcms.

ATLANTA, Ca Recommends
tions for the enactment of tax
ranging from one to three per cent
upon the net incomes of individuals
and fixed at three per cent upon the
net incomes of corporations, a clas-
sification tax to bring out invisible
property and a reduction of the
states ad valorem tax rate from five
mills to four mills featured the re-
port of the state tax commission
made to members of the Georgia
general assembly. The tax equali-
cation law was not referred to in
the report.
Income Tax Proposals.
The income tax recommended by
the commission ranges from l per
cent on net incomes of individuals
above exemptions up to $4,000; one
and one-half per cent on net in
comes from $4,000 to $4,000; two
per cent on net incomes from $4,000
to $500; two and one-half per cent
on net incomes from $500 to $780,
600; and three per cent on incomes
that are $4,000. or more above the
exemptions.
The exemptions recommended are
$500 for single persons, $1,000 for
heads of families and 5000 for each
child or dependent under twenty-one
years of age.
The report recommends the crea-
ton of state budget commission on
! which six of the ten members would
be selected by the legislature, and
the formation of department of re-
venue to enforce the collection of all
state taxes.
Governor Bows to Senate.
Declaring that he has positive in
formation that clear majority in
the state senate will not agree to
the repeal of the tax equalization
law until some substitute revenue
measure has been adopted, Governor
Walker urged the Georgia assembly
to first pass the tax reform bills rec
commended by the state tax commits
sion and then repeal the equalization
measure.
81 would have approached the So
luton of the tax problem by first
repeating the tax equalization law,
but faced by large majority with
opposing views in the senate l can
do nothing but urge the passage of
the reform bills approved by the
tax commission and the repeal of the
equalization law upon the adoption
of these reform measures" the gov
ernor said in his message, delivered
at joint session of the two houses.
Schedule of House.
With the submission of Governor
Walkers message to the legislature
administration forces in both houses
planned to dispense first with the
general tax act and then take up
the income tax measures as the next
step in their program for tax re-
form.
After action on the income tax,
according to present plans, bills re-
lating to the classification of prop
erty system will be considered, to
be followed by additional tax col
lection machinery measures. Then
the budget commission and state
auditor bills will be brought up for
debate and decision.
A vote on the income tax bills
probably will be reached this week.
It was stated by several representa-
tives. Extensive committee hearings
and conferences between authors of
the numerous income tax measures
were planned with the view Of reach
ing compromises and presenting
united support behind one bill.
Many bills proposing to change
the tax system of the state, all pro-
viding for different plan, have been
introduced.
A motion that the extra session
of the general assembly adjourn was
voted down.
Senate Passes Audit Bill.
The senate Friday, by vote Of 80
to 2, passed the Pace bill providing
for the creation Of a state auditing
and accounting department follow
ing it's return to the body with the