Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1923-12-13
WALKER PROPOSES
COMPROMISE PLAN;
SENATE REJECTS IT
Final Appeal by Governor
in Message Followed
Quickly by Refusal to Re-
cede From Tax Stand L

In the face of an urgent appeal by
Governor Walker for reconciliation
of the differences between the two
branches of the general assembly on
the proposed income tax legislation,
the state senate Wednesday morning
fatty refused to comply with his
request and tabled a resolution de-
signed to carry out his wishes.
The governors special message,
transmitted to both houses when
they convened Wednesday morning,
recounted the history Of the tax re-
form program, the work of the spe-
cal tax commission and the progress
of the legislative bodies in formulat-
ing measures regarding income taxa.
ton, state Adults, repeal of the tax
equalization law, and kindred mat
tiers. 1t called upon the senate to in
sist upon its position in standing for
a tax on net incomes only and for
exemptions, but it also urged that
the senate recede from its position
with reference to crediting ad
valorem taxes against income taxes.
Plan Outlined
The house was urged by the gov
ernor to insist upon its position on
the ad. valorem credit proposal but
to recede on it's stand against exemp-
tinnE and net income taxes.
Governor Walker concluded his
message with the statement that
failure of the two branches to com
pose their differences would mean
the failure OF he effort to accom-
plish tax reform In Georgia at tals
,1nae The governor stated that in
this event, it would be useless to
waste furth:., time in an extra SEES
sion and the general assembly might
lust as we'll adjourn. He declared,
however, that failure to accomplish
the tax program would rest On the
LEGISLATURE and rot upon the eNecu'
tive.
Arrow Offers Resolution
After the governors message had
been transmitted to the senate, Sem
ator Arrow, of the Fourth district,
introduced prepared resolution EN-
bodying the requests made by the
executive, namely:
THAT the senate conferees be lrl-
structed to insist on the original
provisions of the bill concerning net
income, so that the bill will provide
for the levying of an income tax on
net incomes only, with the provision
that this shall not be construed to
abridge the right of the state to
levy sales or occupational taxes.
THAT the senate further instruct
the said conferees to insist on it's
original porvision in the said bill
concerning exemptions and that the
house amendments affecting eX-
emptions be rejected.
"That the senate recede from its
position with reference TO crediting
ad valorem taxes against income
taxes and accept the house amend.
ment striking out this provision"
President George Carswell ruled
that the, resolution could be passed
by majority vote, as it would not
bind the senate or the conferees
further than to voice an expression
of opinion. Senator Pace offered a
substitute expressing COnI1QSHCC III
| the conference committee, and this
was adopted by an overwhelming
rising vote. On a point of ordeN it
was ruled out as not germane to the
original motion.
Senator Landlord. author of the
! income tax bill and the credit clause
therein, expressed surprise at GER
| tain features of the governors mes
sage, declaring that although the gov.
ernor stated he had called the extra
session to distribute the burden of
| taxation and to tax intangible prop
critics, he had urged in his message
| the acceptance by the senate of
proposition that would not relieve
those persons now ourdened with ad
| valorem taxes, but would, in effect.
| increase the burden.
An effort to defer action on the
Arrow resolution failed on objection
of Senator Redwine, one of the con-
| ferees, and Senator +. M. Smith
moved that it be tabled. This was
done by vote of % to Is.
Representative Covington, Of Col
quit, who had intended to intro
duce a similar resolution in the
house, learned of the senate action
and announced that he would not
introduce the resolution.