Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1923-11-10
COMMITTEES PLAN.
FOR TAX REFORMS
OK. D BY GOVERNOR
Walker Gives Official 0, K,
to Recommendation of In
vestigating Commission
for Limited Income Tax

Declaring that he has positive in
formation that a clear majority in
the state senate will not agree to
the repeal Of the tax equalization
law until some substitute revenue
measure has been adopted, Cover.
nor Walker Thursday urged the
Georgia general assembly to first
pass the tax reform bills recon-
mended by the state tax commission
and then repeal the equalization
measure.
1 would have approached the So
luton of the tax problem by first
repeating the tax equalization law,
but faced by a clear majority with
opposing views in the senate, 1 can
do nothing but urge the passage of
the reform bills approved by the
tax commission and the repeal of
the equalization law upon the adop.
tion Of these reform measures" the
governor said in his message, deliv.
cred at joint session of the two
houses Thursday.
The governor declared that the
report of the commission was not
his report, and he would have
changed it in some respects, but it
presents the best system that could
DE suggested under existing laws,
and he approved every word of it.
The report recommended a limited
income tax, classification tax, the
reduction OF the ad Valorem tax rate.
limitation of county and municipal
lax rates and the creation of a bud.
get commission, an auditing depart
ment and a department to enforce
Ahe collection of all taxes,
Income Tax Favored
Governor Walker stated that there
are well-founded objections to the
mcthod of enforcement of the federal
income tax, but the sentiment all
over the state is for an income tax
In Georgia, and he favors one I'm.
feservedly.
Referring to the question OF pro-
v1ding pupils in the schools with
free textbooks, the governor declar.
ed that this is a step which should
De taken as soon as possible, and
urged the enactment of laws to lay
the foundation for providing free
books for all pupils. He suggested
that the $250,000 appropriated from
the proceeds Of the cigar and
cigarette tax during the years 1928
and 1924 to build a new tubercular
sanitarium at Alto, be diverted to
the free school book fund after 1925.
pledge the calling Of an extra
session of the present general as,
sembly in OF Ter that you may fix the
rate OF taxation and put the law into
effect at the earliest possible date"
Governor Walker declared, in dis.
cussing the income tax. The extra
session would follow a vote of the
people on an amendment to the con.
Stltution at the regular election in
November, 1924.
ITO the General Assembly Of Geor.
gia:
Governors Address
Students of taxation in Georgia
have openly asserted for months that
less than half of the people and less
than half of the property of the state
are bearing all of the burden of tax
alton. Though the matter has been
actively agitated by the people 1 have
seen no sustained denial of this con.
tention. 1t was this condition which
dormed the main issue in the gen.
eral election. In that election and
in the convention of the people which
followed, the voters Of Georgia clear.
~ IeS1SIeTeu Inelr Will. Ihey direct |
ed thai the burdens Of taxation be
more fairly distributed. They direct
ed that the manner of effecting such
fair distribution be decided by a com.
mission composed of farmers, bust
ness men, Bankers and manufacture
ers, representing all classes of peo-
pie and all sections of the state. In
sacred compliance with this man.
date Of the people, such a commits.
sion has been appointed, has func-
toned in the manner directed by the
people and has returned it's findings
to the governor to be transmitted
to the general assembly.
System Not Perfect
This. report does not pretend to
present a perfect system Of taxation.
Taxation deals with humans and,
therefore, can not be made perfect.
The report is not my report. In
some respects 1 would have altered
it. 1 would have approached the So
luton of the problem by first repeal
Continued OH Page 6, Column g.