Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1923-11-29
INCOME TAX BILL
PASSED BY HOUSE
WITH AMENDMENTS
Senate Kills Levy on Allan
ta's Opera Season in Vot-
ing on General Tax Meas
ure

The Georgia house of representa-.
tives Wednesday began considera-
ton Of the Ennis bill providing for
a department Of revenue to enforce
the collection of taxes, after pass
ing the Landlord income tax bill at
a session that extended until after
night Tuesday. The vote on the
Landlord bill was 141 to 81, or three
more than the required majority.
The Ennis bill provides for the
creation of department of revenue
of a commissioner OF
revenues to be appointed by the gov
error, and six deputies who win be
charged with the collection of all
special taxes due the state. The bill
provides a salary of $4,000 for the
commissioner, and 5000 per month
for the deputies.
Miner Offers Substitute
Representative Miner, of Dodge
county, offered a substitute provid-
ing that the comptroller general be
charged with the collection of all
special taxes, including the motor
vehicle tax, which is now collected
by the secretary of state. The sub.
stitute provided that the comptroller
general give an additional bond in
the sum of 100000, on which the
premium would be paid by the state,
and that he be authorized to appoint
six field agents at salaries of $500
per month each.
Representative Boswell, of Greene
Il.
tute providing that the comptroller
general should collect all special
taxes with the aid of field force
of six deputies and should be allowed
an additional clerk at a salary of
$4,000 per year.
representative Linder, of Jeff Da-
Wis county, offered a substitute pro-
Viding that all oil and fertilizer in
spectors working under the depart
ment of agriculture, be discharged
and that the sheriffS and tax collec-
tors of the various counties be re-
quired to perform the duties of such
inspectors.
Field Agents Proposed
Representative Harrell, of Stewart
county, Offered a substitute provid-
ing that the governor supervise the
collection of all special taxes and be
authorized to appoint one field agent
in each congressional district, who
should be paid 10 per cent of the
delinquent taxes he collects and one.
half of the fines.
In arguing for his measure Rep
resentative Ennis, Of Baldwin coun-l
ty, declared that the Miner substi-
E,pf 4aIy al,s.y
of state the collection of the auto
mobile tax, from which he derives
most Of his commissions and this
would be unfair in view of the fact
that no charges had been made
against the secretary.
Mr.. Miner replied that the high
way department had lost more than
100000 last year through failure
TO collect the automobile license tax,
although the secretary OF state is
authorized to appoint deputies to
collect this tax.
Representative Moore, of Appling
county, charged that many sheriffs
drive automobiles without a license
tag, and make no effort to aid in
the enforcement Of the automobile
law.
The house Wednesday morning
voted to adjourn at the end of the
days session until next Monday
morning at 10 o'clock in order that
the members might go home for
Thanksgiving. The senate immedt.
ately concurred in the house adj
journment resolution which was in
troduced by number of representa-
tives. The vote Tor adjournment in
the house was ia to 40.
Representative Parks, of Terrell
county, led a fight to continue the
session through the weekend in an
effort to complete the program and
adjourn finally on Saturday night,
but opponents of his plan declared
it would be impossible to pass on all
the measures included in the gov
ernors call without coming back
next week.
mo Pay" Plan Vetoed
Representative Stanford, Lowndes
county, offered an amendment -
the resolution providing that Novem-
Der 20, 80, December and 2 be ds~'
clared dies non so that the members
would draw no pay while they were
at home, but this amendment was
defeated by a vote of 122 to 20.
The Landlord bill, which provides
for an income tax not to exceed
five per cent, and the reduction Of
the. ad vaIorem tax rate from five
mills to three mills, has already
passed the senate, but was amend
ed in several instances and must go
back to the senate for ratification
of the amendments. 1t is the gen.
eral prediction that the senate will
q tI1o oY,an6to1opfS ny that fha
differences will be ironed out by =
conference committee. Il
Provisions of Bill
The exact form OF the Landlord
bill as finally adopted in the house
was as follows:
Section l. Be it enacted by the
general assembly of the state Of
Georgia. and it is hereby enacted by
Of the same, that para
graph one %, section two (2), arti-
Gle seven (0, of the constitution of
the state of Georgia be, and the same
is hereby amended by adding at the
end of said paragraph the following
1.-The general assembly shall also
have power to levy taxes upon In
comes, from whatever source de-
rived, fer state purposes only, which
axes may be graduated, the rate in
no case to exceed five per cent and
he law levying the same may con-
tain exemptions.
Section 5. Be it enacted by ths
general assembly that article seven
y, section one (D, parag graph two
y of the constitution of the stats
If Georgia be amended by adding
hereto the following words:
(Which maximum rate shall be
'educed from five mills to three