Americus times-recorder. [volume] (Americus, Ga.) 1891-current, 1923-05-21
REVISE GEORGIA TAX
LAW SAYS FULLBRIGHT
IN HIS ANNUAL REPORT
Slate Tax Commissioner Points
Defects IN Existing Statutes as
He Views Them
FAvoRs LEVY ON INCOMES
Law Should Not Be Repealed
Outright. But Revision and
Amendment Is Desirable

A Ian a, Nav 2i.-A revision
Of the tax equalization law to relieve
it of certain Objectionable features
and the employment of an inheri-
lance tax field agent upon a salary
basis are urged by H. J. Fullbright,
state tax commissioner, in his annual
report released Subway.
There are a number of defects in
the present law regulating the return
Of property taxation and equaliza-
ton of tax values both between in
dividuals and counties" Mr.. Full
bright says. "Some Of these defects
have been repeatedlv called to the
attention Of the General Assembly,
both by the former State Tax Com
missioner and the one now occupying
that position; so far, none of these
defects have been remedied. The law
should not be repealed outright, but
should be so revised and amended as
to relieve it of the Objectionable fea-
lures which it now contains.
"The members Of the local boards
should be selected by the Grand
Jury and it should be left to the dis
erection Of the Grand jury whether
the number should be limited to
three or increased not to exceed one
for each militia district in the coun-
ty; a workable provision should be
made for removing incompetent or
corrupt members in case any such
might be found in said boards; the
law should provide for conferences
Of the county tax officials in each
Congressional District. to be held
once year; it should provide that
the recommendations Of these dis
trict tax conferences would furnish
the basis for esualizine tax values
in the counties, as well as between
counties.
Provision should be made for
state board of review with jurisdic-
ton over appeals from county boards
on account of differences between
such boards and the state tax COM
missioner, as we'll as appeals by pub
lie utility corporations from changes
required in their returns by the
Comptroller General. This would
bring all matters of taxation finally
under the same authority and do
away with arbitration in case Of diff
ferences between the Comptroller
General and those taxpayers re
CURED to make returns to that Of
fetal.
ct would also provide a more sat
isfactorv method Of adjusting differ
enees that might arise between the
State Tax Commissioner and county
authorities. There are a number Of
other changes as to mere details in
the present law which should be
made in case it is revised.
"0ther objections have been
charged against the present law
which are not founded in fact
among them being the charge that
its administration has resulted in
increasing taxes upon real estate
while relieving other classes Of prop
ertv Of taxation"
The substitute recommended by
Mr. Fullbright for the existing law
follows:
"All taxes shall be levied End col
lected under general laws and for
rublic purposes only. The Genera
Assembly shall have the power to
classify property for taxation and
to adopt different rates and methods
for different classes Of pronertv for
state and local taxation. But all tax
ation shall be uniform upon the same
class of subjects within the terri
torial limits of the authority levy
ing the tax. Taxes may be levied ad
Valorem upon any given class Of
property without regard to the meth
Cd uesd in levying taxes on any other
class Of property. Taxes may also be
imposed upon inheritances, privileges
and occupations, which latter classes
Of taxes may be graduated, and
when levied may contain provisions
for reasonable exemptions.
"The General Assembly shall also
have authority to levy taxes upon in
comes, which tax may be graduated,
the rate in no case to exceed five
per cent, provided that provision
shall be made in the law levying
such taxes for crediting the same
with the amount of property taxes
paid to the state during the year
for which such incomes are taxed,
except no credit shall be allowed for
taxes on unimproved and undevel-
oped property. Such exemptions may
be allowed as may appear to the
General Assembly to be reasonable"