Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1923-09-20
BY RALPH SMITH
staff Correspondent of The Journal

N''"'i WI ibSf'ptuNuN Va eUht
ROME, Ga, Sept. 19-Confront-
ed with the duty of working
out a fair, just and equitable
system of taxation for submission
to the extra, session of the legisla
ture. Governor Walkers special tau
commission made an encouraging
beginning here yesterday, followin :
its organization in Atlanta on Mon
day.
Marked by a delightful informal
ity, the initial hearings were fea-
tured by splendid spirit of earnest.
ness and cooperation not alone by
members of the cmomission, bat bH
the persons who appeared in tie
audience chamber, to participate &C
lively in the discussions or lend an
attentive ear TO what was said
Governor Walker voiced his own
feelings at a luncheon at the Arm
strong hotel. at which Rome Isl.
wanians were hosts, when he re-
marked after listening to speeches
by Prof. j. H. T. Mcpherson ans
Representative f. C. Ellis. Of lift
county:
Governor Pleased
II have been criticized for form
ing this commission, but, gentle
men, [ feel that if the people Of
Georgia. could have attended oar
morning session and have heard
the speeches just made it would
have been worth not only the cos&
of this commission, but also the
expense of the extra session Of the
/ legislature.
Governor Walker was in earnest
He feels enthused over the start
mat has been made, and he is con
, ildent that the commissions work
will bear abundant fruits in the days
10 come. Members Of the commits
SION share the view entertained by
. their leader.
Hopes for Solution
Prof. Mcpherson, addressing the
hlWanlans, Ventured the prediction
J that the outcome of the commits.
! sion's investigation would result in
concrete recommendation which he
believed would prove helpful in a
final solution of Georgia's problem
of taxation.
Its too early to make any pre-.
't'' ~ w nat NIiS OuICOttlS Ol
this work may be-" said Prof. Nc
Pherson, but from what I've heard
today | believe will be able to
! evolve concrete and worthy susges.
tons for the legislature bearing on
this VeXing problem.
L was much impressed with the
! sentiment for an income tax and the
almost unanimous expression of be-
lef that our present system has
| played out. ] was impressed also
with the sentiment for a sales tax,
and l make bold to surmise that out
OF the multiplicity of ideas we have
! heard there may come recommends
/ tons for a limited income tax, cOu-
! pied with classification and a sales
! tax"
! Georgia OF Future
Inc KlWanlanS We're enthused by
/ W. u. Anderson g address on the flu
| ture agricultural and industrial de-
Velopment of Georgia. Himself the
! president of the Bibb Manufacturing
| company, one of the nations larg-
est and most successful industrial
| enterprises, Mr.. Anderson painted a
| picture of the Georgia of the future
that provoked enthusiasm.
In connection with his remarks,
| Mr.. Anderson dWelt upon the impor-
! lance OF better educational facilities
and the duty of the state to its citi-
zens. He declared that the state
can do its full duty by present and
| future generations only by develop.
! Ing her institutions of learning. To
! do this, the state must have addition
| al income and this revenue can be
obtained only by modern methods
. of taxation.
Sales Tax Favored
The feature Of the meeting that
most impressed the writer was the
apparent sentiment in favor of a
sales tax. There is no mistaking the
conclusion that the idea of a state
sales tax is gathering momentum.
No address was heard with more
evident interest nor received with
such applause as that of Represen-
tative James Jones, of Floyd coun-
ty, joint author of one of the sales
tax bills pending in the legisla-
ture.
Mr.. Jones doesn't profess to be a
tax expert; neither does he claim to
know it all about a sales tax, but