Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1923-05-08
LIMIT ON GEORGIA s
COUNTY TAX RATES
IS URGED BY WRIGHT

Limitation of the tax rates OF
counties is strongly recommended
by William A. Wright, comptroller
general of Georgia, in his annual re-
port to the governor covering the
fiscal year 1922, which was made
public Saturday.
On this subject Comptroller
Wright says:
while the state tax rate is
limited to five mills, there is no
limitation on the rate which may
be levied by counties. Thus when
additional revenue is required by a
county the tax rate is increased, in
stead of the assessment of property.
BY this method the county raises the
additional revenue needed without
giving the state the benefit of the
slightest increase in revenue.
'If this system is permitted to
continue, the state will be starved
while the counties can raise what
they desire. If you will refer to
table No. 1 of this report you will
find that the average county rate
in 1900 was 5:65 mills, while in 1922
the average was IA mills.
ST am informed that bill will be
introduced at the approaching ses-
sion Of the legislature to limit the
amount of the county levy. l
earnestly recommend the passage of
some legislation looking to the cor
rection of this growing evil, in or
der that the state may receive its
just and fair revenue from ad
valorem taxes"
Long Subject of Talk
This peculiar feature of Georgia's
tax system as here pointed out by
Comptroller Wright has been the
subject of much discussion both in
and out of the legislature in recent
years. Up to 1908 the state tax rate
was not limited. The rate went up
as appropriations by the legislature
went up, and went down as appro-
oriations went down.. The limitation
Of. the rate to five mills has had
the effect, as Comptroller Wright
points out, of constantly cramping
the state for funds.
Regarding tax revision, Comptroll..
er Wright states in his report that
he is opposed to abolishing the ad
valorem system. This was the posi-
ton he took in 1919, he points out,
when 1t was proposed to substitute
4 system of segregating and classi-
lying property in place of the ad
valorem and uniformity system.
"Since. making that recommends
,ion," he says in his report, Il have
given much thought and study to
The subject, and am more strongly
convinced than ever that were the
recommended for the new
system applied to the existing sys-
,em of taxation, it would accom-
1lish better results without the de-
struction of the system which has
been successfully in operation since
The adoption of the constitution Of
1871"
In other words, Comptroller
Wright takes the position that the
present system is sound and salts.
factory and just, if only it were per-
'ected at the points where inequali-'
les occur, and if the interests of
he state were fully safeguarded in
he matter of property valuations.
Local Option Values
AS he points out, the county au-
;horities fix values of property and
he state has no voice in that pro-
The counties can supply
by the simple expedient'
If holding values at a standstill and
loisting their rates, while the state.
must subsist on a limited rate. The
only property valuations in which
he state has a voice are those of
public service corporations, which
are valued for taxation by the comp
-roller.
Comptroller Wright estimates the
total revenue from all sources for
1923 at $9,53S,319.26. The total APP
for this year are $685.
926. Thus there is a revenue mar
gin of $24S,392.26 above appropria-
tons if his estimate is realized. But
he points out that this estimate is
based upon the assumption that tax
values for this year will remain the
same as last year.
In this connection, however, he
calls attention to the fact that
very large amount of Confederate
pensions authorized by the constitu-
tional amendment Of 1918 have not
been paid because no appropriation
was made to pay them.
1.-THE commissioner of pensions es-
timates," he says, "that it will take
ap appropriation of $1,109,015 to
complete the payment of 1922 pen
sions, and that approximately
81 ,469, 200 will be due and unpaid
for 1928. The legislature at its ap-
session, therefore, faces
the task of raising $2,57S,000 addi-
tional revenue in 1928 if the PEN
sions due under existing states are
to be paid the Confederate veterans
and widows"
This does not mean, of course,
that the state paid nothing last year
and this year for pensions. 1t means
that the amount paid was not equal
to the amount authorized by the
What the legislature
did last year and this year was to
pay those eligible to pensions prior
to the amendment of 1918, and make
no provision for those who became
eligible under that amendment.
Cruelty Is Charged in