Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1923-08-11
WALKER REPORTED
FRAMING CALL FOR
AN EXTRA SESSION
With Adjournment of Regu-
lar Legislature Near Fail
ure to Adopt New Revenue
System Seems Certain


the 1928 session of the general as"
sembly must adjourn sine die, house
and senate leaders were agreed
Thursday that there is scarcely
chance to get through any of the
pending tax reform measures to
which the administration of Cover
nor Walker is committed.
1t is understood at the capitol
that the governor is laying his
plans to call an extra session for
the exclusive consideration of tax
REFORM" and advocates of these
measures believe that Friday. Au.
gust II, will be the date set.
While Governor Walker on Thurs
day refused to be quoted with refer
ence 10 his plans, it was understood
on the authority of those in his
closest confidence that he will make
no further appeals to the legislature
10 enact tax rrfrrln measures. He
takes the position il Is understc od,
that he already has male several ap
peals, in his written messages, in
personal appearances before the gen
NAs'A eoSSAtAA'tH, cINl ~ A-lNdA ANANiStA
members of the legislature.
Depends OH Legislators
II the general assembly does not
see fit to so ahead and enact tax
reform measures to Which the ad-
ministration is pledged, then all that
remains for the chief executive is to
take such steps as viii bring the
situation to a head, according to
Governor Walkers intimetcs.
The governor believes an emer
gency exists, within the comprehen-
sion of the law, it is undcrst cod.
Whether the legality o. an extra
session called for TAX reform enact
ment would be questioned, is of lit
tie concern to him, it is said. There
have been limitations that the
courts might be called en- to decide
whether a statutory emergency eX-
lists for an extra session, S.nce an
other regular session Of the iegis!a
ture would occur before any con
stitutional amendment could be Sub
mitted to the people in 1894.
Administration leaders predict it
will take the extraordinary session
about eight or ten days to carry out
their program, namely, to repeal
the tax equalization law and submit
to the voters of the state a constitu-
tional amendment providing for
limited tax on incomes. =
Would Be Sufficient
II these two measures are dis
fased of the governor will not in
A:st on further tax legislation at
sis time, according to his close
friends.
The prediction is being made
q eely in the capitol and in the Kim
lall house lobby that August II will
e the date for opening the special
cssion, and it is said many of the
legislators already are making their
plans to stay over.
After a meeting of the senate fl
nance committee Wednesday after
noon, at which the house and senate
bills repeating the tax equalization
law were considered at length, com
mittee members expressed serious
doubt that a favorable report can be
obtained.
Representative Stoval, of Ebert,
author of the house repeal bill, asked
the committee to defer action on his
bill "for the present" His request
was granted. Senator Pace, author
Of another repeal bill, urged imma
date action, but finally consented to
a postponement until 8 o'clock on
Thursday afternoon. He amended
his measure so as to prevent the IRE.
peal from becoming eective until De
cember 81, 1924
Committee i'm Uproa-
'1 believe a favorable senate re.
port on the repeal bill will spur the
house to pass our income tax bill"
Senator Pace said.
Senator Redwine disagreed, say
ing he felt there is absolutely no
chance to get the income tax meas
ure through the house, regardless
Of the. senate's action"
The committee was thrown into a
heated discussion when Senator
John Camp Davis introduced a sub
stitute for the repeal bills, which,
Commissioner H. J. Fulbright. This
bill provides for the repeal of the
equalization act, but sets up a new
tax plan perfecting the old law and
retaining most Of its provisions and
adding others.
Commissioner Fulbright, a strong
defender of the equalization law, told
the committee the substitute of Sem
ator Davis would not cripple the
state and would be satisfactory to
his department.
What have you gained when you
repeal the equaliza ton law?'' he ask
ed. "Ycu will have crippled the
schools, cut the revenue Of the state,
doubled your taxes o. konest peo-
pie and rL-vs1s3r7z= Ent- tax dodgers by
allowing ZEN to fix their own tax
returns.
FavOrS Davis Bill
"The Pace bill gives the tax re-
ceivers the right to reject returns,
but how many receivers do you know
who would be willing to turn down
returns presented by voters in their
counties? I know of very few. The
Davis substitute re-enacts most of
the present tax machinery and will
be just as good a law, and probably
a more popular one, than the one
under which we now raise our reve-
nue."
SeHdlOF LAWS SdIO II WOuIO De
folly to repeal the present law with.
out providing tax machinery to sup.
plant it. Senator Landlord said to
pass the repeal bill would mean that
the appropriations bill just passed
would be. left unpaid.
Other members spoke for the sub
stitute and it began to appear that
it might carry, when the advocates of
outright. repeal began moving to de-
lay action Senator Phillips described
the whole situation as very delicate''
and urged 4 delay.
Senator Pace said he would call
for a vote at the Thursday session.
He scored the Davis substitute and
said it was merely a rehash of the
present law.