Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1923-12-18
GEORGIA ASSEMBLY
ADJOURNS WITHOUT
INCOME TAX ACTION

mao lasted InlrLy-e1SnC Gays, without
enacting an income tax. or other
form of new revenue law. Both
branches gave up after the seventh
conference committee on the Lark
ford income tax had failed to agree,
and the house of representatives de-
clined to appoint another confer
ence committee. The results Of the
extra session were six bills of general
application.
Within an hour of the time previ-
ously set for adjournment, the SEN
ate considered a motion to concur
in the house amendments to the
Landlord bill, but voted it down "a
to IS. The senate then took up the
house bill to repeal the tax eQualiza-
ton law, and defeated that measure
by a vote of 81 to II.
Through this action of the SEN
ate in the final hour of the session,
two of the purposes of Governor
Walkers call for the extra session
were defeated. The chief executive
had made reform of the revenue
laws the main issue before the eX-
rtraodinary session, and had bent ev-
cry effort both for the adoption of a
new tax act and the repeal Of the
tax equalization law.
Governor Walker Silent
Governor Walker declined Friday
night to make any comment on the
results of the extra session, declar-
ing that the things accomplished and
the things left undone would speak
for themselves. He stated that he
chad made a conscientious effort to
lift the burdens of taxation from the
backs of those who now bear them,
or to at least tighten their loads"
In the thirty-eight days of the eX-
ira session, the legislature put in
more hours of actual work than are
ordinarily spent in a regular session
of fifty days, Speaker NELL told the
members of the house of representa-
tives in thanking them for their CO.
operation.
The house started double SEES
siOns four days after the extra ses-
sion convened, and kept. up both
morning and afternoon meetings I'M
til the final day On many occasions
the house remained at work until
after nightfall.
Six Bills Passed
Six general bills were passed by
both houses, after four of them had
gone to. conference committees and
been changed from their original
forms. They were:
1. The general tax act, making
numerous changes in the present law
assessing general and occupational
taxes. Chairman Ennis, of the ways
and means committee of the house,
who steered the bill through the low
err branch and was on the conference
committee that brought about the
senate's agreement to it, estimates
that the measure will increase the
revenues of the state materially.
2. The bill Of Representative J.
H. Ennis, Of Baldwin county, Great
ing a state department of revenue, to
be in charge of commissioner Of
revenue. with authority to appoint
several deputies and clerks. The eX-
.penSes Of the department are to be
paid out of penalties assessed against
persons delinquent in special taxes
due the state. The department will
be charged with the enforcement of
collection CT all SPECIAL taxes, such as
cigarette and cigar taxes, inner.
!tance taxes and OcCupational axes
3. The bill of Senator Stephen
Pace, of Americas, creating a state
auditing department, under the SUI
pcrvision of as auditor, at salary
OF $4,000 per annum, and two exam
iners, at salaries of So, 400 each. An
additional allowance Of 81, 500 for
clerical help was made. This depart.
ment is to audit the books of all state
departments and institutions, and to
curb extravaganza in expenditures.
Cigar Tax Perfected
4. The bill of Representative Her
man% Miner, Of Dodge county, per
fectinG the cigar and cigarette tax
law by authorizing the appointment
or field deputies to see that the tax
is paid, and permitting the expense
OF printing stamps and other Incl
dentals to be taken out of the pro-
ceeds Of the tax collections. This
Dill was amended in the final hours
of the session so as to put the col
lection of the tax under the super
vision of the new revenue depart
ment.
5. The house substitute for the
resolution of Senator Beauchamp,
providing for the renewal Of the pres
ent school book contract by the state
board OF education, without the pres
ent provision that text books shall
have an exchange value Of so per
cent, and giving county and district
school boards the power to use por-
tons of the school funds for the
purchase of text books. to be rented,
loaned or given to pupils This is
\VhHt l-CONEy,,
book measure, an amended form, and
was included in the governors call. |
e. The bill Of Senator Spence, SINH |
lar to the Stovall- Holden bill in the |
house, giving counties and munich |
D9Iltles the right to exempt new in |
1ustries from local taxation for |
period of five years. The purpose |
Ot this measure is to encourage new !
enterprises in this state.
Although the extra session cost the |
state in the nei2hborhoOd Of 100000, |
1n the basis of an average expense |
)t $500 per day, many legislators |
INSIST that the money was we'll spent, |
n view of the actual accomplish
nents. This claim is based on the |
belief that the new general tax act |
will raise much in additional reve-
1Ue. and that the revenue depart |
nent will collect thousands of dol |
ars in delinquent taxes, while the |
department will curb ex-
rravagance and bring about a budget |
system.
Eighth Committee Refused
Chief activity and interest on the |
last day of the session conferred in |
the state senate. where final action |
was taken on the Landlord income |
tax bill and the house bill to repeal |
the tax equalization law. The SEN |
ate first voted to appoint an eighth |
committee on the Lank- |
ford bill, and Senators Hodges, Green |
and Davis were named as committee |
men, bat when the house declined to |
go further with the conferences, the |
senate reconsidered its action.