Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1923-07-07
OLD TAX SYSTEM
HAS FALLEN DOWN.
EXECUTIVE SAYS
Suggests That Last Twenty
Days of Session Be De-
voted to Tax Matters EX-
clusiVeIy

peal OF the tax equalization law aHo
the adoption of a tax system that
will shift a part of the tax burden
to Intangible property Governor
Walker Thursday transmitted to the
legislature what he terms a "sugges'
tive message" dealing with the prob
lem Of taxation.
The governor carefully refrains
from making any recommendations
Of his own with reference to re-
vision of the tax laws, though he in
sists that the present system has
broken down and it's further endur'
ance is intolerable. He calls atten-
ton to suggestions that have come
to him from various sources and
while commencing such suggestions
to the earnest attention of the as
sembly, he adopts none of them as
his own.
Suggestions that have been made
for revising the tax system, the
governor points out, include a clas-
sification tax, a stamp tax, an in
come tax, and he calls attention to
the systems involving these meth
DDS that have been adopted in other
states.
Three Years Delay
Attention is regretfully directed
to the fact that relief from any tax
measure involving a constitutional
amendment must necessarily be de-
layed three years." the measure
reads. ITO bridge this period three
suggestions have been made which
your committees, or a commission,
might we'll consider"
~. That the county tax rate, now
running from two to six times the
state rate, be limited. 1t is urged
that this will tend to lower the
really burdensome county taxes.
and at the same time result in an
increase in taxable values which
will offset the loss in tax values an
ticipated in the repeal of the tax
equalization law.
''(2) That a specific tax on all lux
uries be levied. Advocates of thiS
tax urged that it tends toward thrift
by encoura ging economical purchas-
ing and toward raising necessary rev.
enue from those not inclined to
economic, thus placing a reasonable
share of the expense of government
uron the class most able to bear it.
's(3). That taxes on insurance com.
panies be increased. I am advised
that Georgia collects on gross insur.
ance premiums only one and one.
half per cent while Virginia and
North Carolina collect three per cent.
The latter figure would increase the
states income approximately $500,
600 annually"
The governor said that he would
not BE party to the slightest eff
fort" to dictate or 70 otherwise inter
fere with the rights and duties or OF
the legislative or judicial branches
of the state government. Expression
of his judgment would be given on
all questions of state interest when.
ever he thought it was necessary
he asserted.
Suggests Economies
Among other things, Governor
Walker insists that there are many
economies in the state government
that may be effected. He suggests
that this economy should begin at
able sum could be saved by the abo-
lition of annual sessions of the leg
islature.
Georgia, he says, is one of only
four states that now have annual
sessions OF its general assembly. for
which he thinks there is no longer
any occasion, since the governor
himself is empowered to call an ex.
ft-1 of -
emergency.
: Governor Walker urges that the
present tax laws are not well en-.
forced, and mentions particularly the
number Automobiles that dodge
the payment of the license fee.
In submitting his message, the
governor suggests that the legisla.
ture devote itself to other matters
for the first thirty days of its ses-
sion, SO that an adjournment NAV
:. be taken and tn Legislature recon.
vened for a twenty-day session to
be devoted exclusively to taxation,
Voters Will Reviewed
The governors message follows:
To the General Assembly:
In three elections the people oil
Georgia, by mandate clear and un
mistakable, written in the platform
Of principles adopted by the people
in convention, have declared for:
1. The repeal of the tax eQualiza
ton law.
2. The adoption of a tax system
which will relieve the undue burden
now borne by the owners of real es
tate by placing a fair share of the
expense of government upon thu
owners of intangible property anC
other property not now on the ta1
books.
8. The furnishing of free tex
books to the elementary schoo
grades
4. Generous treatment and 8
square deal to the Confederate vet
Serans.
8. Real economy in state, county
and municipal government.
In addressing the general assem-
bly, I am, therefore, assuming tina
there is general unanimity of opin
ion that the present ad valorem OF
general property tax system ha.
every other state, and that the pres
emit system as now administered i.
no longer tolerable.
The program adopted by the PEG
pie calls for enactment of a tax sys
tenn which will take the place of tn,
tax equalization law by forcing ;
fair share of the burden of expens,
of the government upon class o.
property owners who have hitherto
escaped taxation-the owners of in
tangible property. The plan will no
increase the tax on real estate O
tangible personal property now fair
ly taxed, although it contemplate
sraising funds to furnish free schoo
books and meeting the states obliga
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