The Dawson news. (Dawson, Ga.) 1889-current, 1923-11-13

Tax Commission Recommends In
comes and Classification Systems
ATLANTA, Ga.-Rccommendations
for the enactment of a tax ranging
from one to three per cent upon the
net incomes of individuals and fixed
at three per cent upon the net incomes
of corporations, classification tax to
, bring out invisible property and re-
duction of the states ad valorem tax
rate from five mills to four mills feat
ured the report of the state tax com
mission made to members of the Geor-
gia general assembly. The tax equal
lzation law was not referred tC in the
report
Income Tax Proposals.
The income tax recommended by
the commission ranges from ! per
cent on net incomes of individuals
above exemptions up to $500; one
and one-half per cent on net incomes
from $500 to $4,000; two per cent
on net incomes from $4,000 to 81, 500;
two and one-half per cent on net in
comes from 81, 500 to $4,000; and
three per cent on incomes that are
The exemptions recommended are
5000 for single persons, $1,000 for
heads of families and 5000 for each
child or dependent under twenty-one
years of age.
The report recommends the crea-
ton of state budget commission ON
which six of the ten members would
be selected by the legislature, and the
formation of department of revenue
to enforce the collection of all state
taxes.
Governor Bows to Senate.
Declaring that he has positive in
formation that a clear majority in the
state senate will not agree to the re-
peal of the tax equalization law until
some substitute revenue measure has
been adopted, Governor Walker urged
the Georgia assembly to first pass the
tax reform bills recommended by the
state tax commission and then repeal
the equalization measure.
81 would have approached the So
luton of the tax problem by first re-
pealing the tax equalization law, but
faced by a clear majority with oppos-
ing views in the senate | can do
nothing brit urge the passage of the
reform bills approved by the tax com
mission and the repeal of the equal
ization law upon the adoption of these
reform measures" the governor said
in his message, delivered at joint
session of the two houses.
Schedule of House.
With the submission of Governor
Walkers message to the legislature
administration forces in both houses
planned to dispense first with the gen
eral tax act and then take up the in
come tax measures as the next step i'll
their program for tax reform.
After action on the income tax, &C
cording to present plans, bills relating
to the classification of property sys-
TEN will be considered, to be followed
by additional tax collection machin-
cry measures. Then the budget COM
mission and state auditor bills will be
| brought up for debate and decision.
A vote on the income tax bills prob
ably will be reached this week. 1t was
stated by several representatives. Elk
tensive committee hearings and con-
ferences between authors of the num-
erous income tax measures were
planned with the view of reaching
compromises and presenting united
support behind one bill.
Many bills proposing to change the
tax system of the state, all providing
for a different plan, have been intro
duced
A motion that the extra session Of
the general assembly adjourn was
voted down
Senate Passes Audit Bill.
The senate Friday, by a vote OF 81
to 2, passed the Pace bill providing
for the creation OF a state auditing and
accounting department, following its
return to the body with the indorse-
ment of the finance committee. This
was the first bill passed during the
special session OF the legislature. The
; bill provides that there shall be
chief auditor with a salary of $4,000
year. a chief examiner and an as
sstant examiner each with salaries of
> $1,000 a year, and for such clerks as
shall be necessary.
Favorable action with but one dis
senting vote on the committee bill to
amend the state constitution in order
to provide for an income tax was ta-
ken by the committee on constitution
al amendments Friday afternoon. The
bill would amend the constitution to
allow for a state income tax, limiting
the rate to five per cent.
RepealiStS Stand Pat.
The speed with which an agreement
on tax reform is reached is believed
by observers to depend upon the at
titude of the opponents of the tax
equalization law, headed by Repre-
sentative Stovall, of Ebert county.
with a steering committee consisting
of Representatives Stewart of Akin
6 son county, Knight of Berrien county
and Haddock of Early county.
AT a meeting held in the Kimball
4 house Thursday night more than fifty
4 repealists voted to adopt the role of
+ stand-patters and insist upon the pass
d age of the repeal measure before con-
e sidering other tax reform measures.
: This attitude is bound to bring the
house in conflict with the senate,
n which refused at the last session to
5 pass the repeal bill before some sub
: stitute revenue measure had been
: adopted, and is of the same opinion