Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1923-05-01
TAX REVISION AND
ROAD BONDS FIGHT
FACED IN ASSEMBLY

Highway bond issue legislation
and tax revision legislation bid fair
to be the biggest question before
the legislature at the coming session
which convenes the fourth Wednes-
day in June.
Governor Thomas w. Hardwick
will relinquish the reins of govern
ment to his successor, Clifford
Walker, and the inauguration of the
new governor will take place accord.
ing to time-honored custom on Sat.
urday following the converting of
the legislature on Wednesday.
Governor Hardwick throughout
the course of his administration has
urged the necessity for tax revision,
and has specifically advocated a
state income tax to take the place
of the ad valorem system.
Governor-elect Walker in a num-
Der of recent speeches has expressed
the opinion that the tax laws should
be revised and has urged the bust
ness men or the state to take an
active part in shaping the legislation
which he feels certain the general
assembly will pass.
What will be the views of Gov
ernor-elect Walker in his inaugural
message on the subject of tax re-
vision, he has not made public. 1t is
known, however that he has recent
ly been making an extensive study
of the systems of taxation in force
in other states. The presumption is
that he will outline in detail a set
of recommendations in his inaugural
address.
Big Issue Resisted
Highway bond issue legislation
has been before the legislature each
year for several years, but nothing
has been done. The tendency of the
last Legislature was to cut down
very severely the figure advocated
by the highway enthusiasts. which
was SIS, 100000. So much time was
devoted to argument as to amount
that no action came out of the two
sessions Of the last legislature.
There appears to be q difference
of opinion again this year among
highway leaders as to what amount
of bonds should be issued. Chair
man Holder of the highway board is
advocating preliminary issue of a
limited amount, such as $4,000, 900
or Sic, 900, 900, to secure for the pres
ent Georgia's share Of federal aid,
and to be followed later by a larg-
er issue.
What figure will be urged by the
Georgia. State Automobile associa-
ton, which has heretofore been ac-
tive in support of the proposed $751;
100000 bond issue, has not been
made public.
Within the past week the Georgia
Good Roads association, another or
ganization interested in completion
of the state highway system, has
made public a report of it's special
bond issue committee recommending
an issue of non-interest-bearin GER
tificates in annual installments to be
later converted into bonds on which
the interest and sinking fund shall
be paid from the proceeds of a tax
on gasoline and lubricants. The
committees plan contemplates an
intimate issue of about $4,000, 900
of bonds.
Biennial Session Issue
Biennial sessions of the legislature
is another important subject that
will come up strong in the next leg
islature. The house last year passed
the biennial session bill by Repre-
sentative Mundy, Of Polk, but it
failed in the senate. Mr.. Mundy is
coming back to the next legislature
as a member of the senate and will
actively renew his campaign.
In connection with this bill, there
appears to be a growing sentiment
for legislation to inaugurate the
governor and all other state house
officers in January instead of in
June. Several governors in recent
years have advocated this plan on
the ground that a governor and all
state house officers should take an
even start with the calendar year,
which is also the states fiscal year,
instead of coming into office in the
middle of the year. It is believed
Mr.. Walker will advocate this
change in his inaugural.
Renovation of the state capitol,
which bears the reputation of be-
ing the most dilapidated in the
union,' together with the building
of a governors mansion, is another
important subject. The present cap.
itol is in a pathetic condition of dis
repair and neglect The governor
has no place to live.