Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1923-12-11
LACK Of QUORUM
MAY BLOCK ACTION
ON REVENUE BILLS

| when the Georgia general assembly
adjourned Friday, supporters Of Gov
ernor Walkers tax reform program
were still optimistic Saturday that
! some form Of revenue bill will be
passed by the middle Of the present
| week. They do not say whether it
will be the Landlord bill or the Ellis
| statutory income tax measure, but
admit that the latter has the best
| chance, as it does not require the
support bf .wo-thirds of the entire
| membership of both branches of the
assembly
The chief danger sensed by sup
| porters of the tax reform program is
| the threat of many members of both
| houses to stay at home for the remain.
| der of the extra session. This threat
| was made by several advocates of the
tax bills, who were disappointed at
the refusal of the senate to agree to &
conference committee recommends
ton on the Landlord measure Friday
afternoon. One of the members who
declared that he saw no hope for
constructive legislation was Senator
Phillips, of Louisville, a member OF
the state tax commission.
1t is predicted that the entire
strength of the tax reform group in
both houses will be thrown to the
| Ellis bill, if the Landlord measure
is finally defeated. With all sup
porters of the administration voting
| for it, the Ellis bill would be certain
of passage in the house, and would
have a good chance in the senate, it
| is believed.
Governor Walker stated Saturday
that he hoped the members of both
houses would see the importance OF
being in their seats throughout the
week, as the fate of the revenue re-
form program doubtless will be de.
| cided within the next few days OF
| the session. The governor would not
but declared that he will continue to
| bend every effort to have the pro.
| gram OF the extra session carried out.
Ellis Is Optimistic
representative Robert c.. Ellis, OF
| Tiff county, vice chairman Of the
| state tax commission, is of the firm
| opinion that his statutory income
| tax bill can be passed, whether the
! Landlord constitutional amendment
measure is adopted or defeated. Mr.
| Ellis points to the fact that 80 mem
| bers of the house who voted against
| his bill on Thursday night, turned
| around and voted to have the meas
ure recOnS.dered on Thursday morn
| ing.
Mr. Ellis claim is borne out by
| the house records, On the passage
of the bill Thursday night, the vote
| was S4 in favor of it and II against
it, and the measure was declared
lost, through failure to receive a
majority vote of 104. On the motion
to reconsider made the next day, the
vote was ia for reconsideration and
AZ against it, with exactly the same
number present.
The house amended the Landlord
income tax bill in four particulars
l. The legislature was given the
power" to enact an income tax
measure, instead of the "authority"
to do so. The senate agreed to this
amendment.
2. The legislature was given pow
er to impose a tax upon incomes"
instead of upon net incomes" as
the bill read when it passed the SEN
ate.
8. The house struck out clause
giving q taxpayer the right to charge
off his ad Valorem taxes against his
income taxes.
T. The house struck out the scale
of exemptions provided in the Lank.
ford bill, similar to the exemptions
permitted under the federal law. and
merely provided that the Legislature
might allow exemptions.
the third conference committee
appointed by the presiding officers
of the two houses agreed to let the
house amendments as to met" and
the "set-off' stand. leaving them
out of the BILL but to restore the
scale of exemptions. and. to reduce
the ad valorem tax rate from five
mills to two mills, instead Of fro n
five mills 20 three mills, as the Lark
ford measure originally provided.
The senate refused. by votes of Fl
to II and 81 to 20. to agree to the
report in SO far as it concerned
surrender to the house on the met"
and "set-off" amendments. A vote
of "a would have been necessary to
agree to the report. President Cars.
well declared that the reduction of
the ad valorem tax rate had no place
in the report, since it was not a
point in dispute between the two
how, and this recommendation was
defeated by the overwhelming vote
of SO to 8.
Characterizing the third confer
ence committees report as one of
the best compromises that can be
devised to break the deadlock on the
Landlord measure, Senator Adams,
Of the Forty-seventh district, de-
clared Saturday that he will move a
reconsideration of the senate's ac'
ton in disagreeing to it, when the
senate convenes Monday.
II the report had been debated
longer Friday, it would have been
accepted by the senate, according to
Senator Adams, who added he did
! not believe the members had an op.
portunity to give thorough consld-
GRAFTON to the matter.
Il am of the opinion that this
report makes the measure better
bill than it was when it left the SEN
ate and came back from the house,
| Senator Adams said. IF we should
| adopt the measure, as recommended
| by the committee, we would have
real income tax"
Vote Seen as Significant
The senate vote on the reduction
| of the ad Valorem tax rate was re-
! garded as especially significant
since the complete elimination Of the
| ad Valorem tax is the ultimate de-
| sire of a, majority Of the members
| Of the house. Largely because OF
| the additional reduction of the ad
valorem tax rate, administration
leaders have hopes of securing a
! two-thirds majority in the house for
| the conference committee report
I when it is brought up Tuesday, al
though it is known that several rep
resentatives who voted for the Lank
ford bill originally will not do sc
again.
The vote for the Landlord bill
when it passed the house in its
amended form, was 141 to 81. The
! 49, e.. -