Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1923-11-10
WAVES OBJECTION
IN FACE OF SENATE
MAJORITY FOR BILL
Continued from Page u

ing the tax equalizatio law. Faced
by clear majority with opposing
views in the senate [ can do nothing
but urge the passage Of the reform
bills approved by the tax commits
sion and the repeal of the tax equali-
zatlon law upon the adoption of these
reform measures. The commiSsion's
report is the best report and suggests
the best system that could be pre-
scented under the terms fixed by the
people Of the state. 1t represents
the combined views Of all classes and
sections. 1t was arrived at through
spirit Of give and take"-a proc
ess which marks the passage of all
great constructive legislative pro
grams-the only process known by
which such programs may be en-.
acted into law and finally perfected
by experience and 'by amendment
from year to year.
THE members Of this commission
have served at a great personal sac
rifice. without compensation and
entirely at their own expense. No
word or thought of personal ag-
grandisement or selfish political in
terest has manifested itself in any
member of this commission. Its re-
port should, therefore, be consid-
cred with the utmost respect.
Personally, 1 approve every word,
every line and every paragraph of
tbs report and l shall place back of
the report every power and every
inuence which the executive office
may properly employ until its rec
concentrations are finally enacted
into law. | urge every friend of the
administration and every patriotic
Georgian to get back of this report
and use every influence in its sup
port. If you disagree with any part
of the program or any minor de.
tail, I beg of you to urge amend
ments in a spirit of constructive
criticism. If any member can sug-
gest a better system or improve the
system here offered, it will have my
cordial support. l earnestly urge the
enactment of the laws recommended
in the knowledge that after a fair
trial any part of the legislation can
be and will be amended in the sue
ceeding years.
Suggestions Analysed
"I need say very little as to the
suggestions themselves, keeping IN
mind always that the mandate of the
people directs that the expense of
government be more fairly dis
tributed, and the problem is the
transfer of some of the burden of
taxation from the owners Of tangible
property to the owners of intangible
property Many of the other states
have wrestled with this problem for
years. Their records show that they
/ ave succeeded in reaching the in
tangibles only though an income
tax. Hundreds of citizens are enjoy
ing large salaries and all the bless
ings of government at the expense
of other citizens, paying practically
no taxes themselves. These can be
reached only through an income raH.
While sharp and we'll merited criti-
cism has been visited upon the I'M
wise and unjust method OF enforc-
ing the federal income tax, the COM
mission in it's travels over the state
have met with almost no opposition
to the principle Of the income tax.
Principle Fair
With only rare exceptions, even
large tax payers have admitted that
in principle the income tax is the
fairest and most economical method
OF taxation. They assume, therefore,
that as to this item the only serious
difficulty will be as to detail and 1
can confidently rely on the patriotic
members of the general assembly to
adjust any differences of opinion on
that score. L earnestly recommend
the passage of a constitutional
an Gndment permitting the legisla-