Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1923-08-28
DAVIS SUBSTITUTE
TAX BILL IS URGED
BY H. ]. FULLBR|GHT

With an extra session of the
Georgia legislature called for No
vember to consider reform of the
states tax measures, free text
books, and the repeal of the equal
cation law, advocates of various
measures are beginning to array
their forces. 1t is predicted that
some of the warmest battles Of the
season will be waged over the re-
peal measures that will be proposed.
Henry j. Fullbright state tax
commissioner, has given his I'M
equivocal support to the bill offered
Fat the recent session by Senator
John Camp Davis, of Rome, as
substitute for the bill of Senator
Stephen Pace, of Americas. that
would have repealed the tax equali-
z2tion law without providing any
substitute. The Davis bill provides
other machinery for administering
the ad valorem system of taxation,
and offers a new method of assess
ing and equaliZing values
Commissioner Fullbright has
issued a statement reviewing the
provisions of the Davis substitute
and pointing out the difference be-
tween the proposed law and the
present law. Governor Walker has
said that the new law would be
even more obnoxious than the ex-
listing one.
Mr.. Fullbright's Statement
The statement of Mr.. Fullhright
on the Davis substitute is as follows:
Instead of the present plan of
county commissioners selecting
three p1en and naming them for
terms of six years. under the new
law the grand juries will select these
members for terms of two years
each. The grand jury of each
county will also determine whether
the county board of review shall be
composed of only three, or more, not
to exceed one to each militia dis
trict, and will recommend the COM
pensation to be paid them, provided
a minimum of So per day shall be
maintained.
when for any reason it shall APP
pear that a man has gotten or the
I local board who is corrupt, or is par
tial in the discharge of his duties
any taxpayer may prefer charges
against him, under oath and these
shall be investigated by the next
grand jury of the county, or the one
in session, and after a full investi=
CATION a report of it's findings shall
be made to the judge presiding, and
in case the charges are sustained,
the accused member shall be re-
| moved from office.
'These provisions bring this board
under the supervision of the grand
! jury. and removes them as far from
politics as it is possible to do'under
our system of government, and
! renders them as free from unwhole-
some influences. The short terms
| keep the members more responsive
| to the needs of the citizens and
| makes the administration Of the law
more democratic.
InquisitOriaI Powers
Under the proposed law these
/ boards may meet at any time for
| the purpose of inquiring into
/ taxation is esca ping, and they are
| given all the inquisitorial powers of
/ a court, to compel the attendance
! of witnesses and the production Of
! evidence, for the purpose of deter
! mining the ownership of property
! as we'll as its value to the end that
/ all property may De tdAeu
<('These investiga tiors are to be
conducted under uniform regula-
tions to be prescribed by a state
board OF which the governor shall
be a member. They may also
recommend to the county commits
sioners the employment OF special
agents and expert help to locate
any class of property that is es
Gaping taxation. Under this pro
posed law it rests absolutely with
the local board whether or not the
intangible property shall he reached
and taxed as other property is. The
| machinery is provided il they and
the people of the county want to.
/ use 1t.
"These local boards are also re-
quired to meet and review all returns
made by the tax payers, and to
eQualiZe values as between the sew
elal tax payers of the county. When
| arbitra ton is demanded they have
the right to request the county COM
! missioners to have the county at
tOrney attend the hearing and repre-
sent the state and county before the
board of arbitration
"The provision for arbitration
fully meets the requirements for Il
hearing and complies with the due
process clause of the federal con-
stitution AS set out in the Morton
Wade case. Before the local board
changes a tax payers return he shall
be notified to appear and is given
chance to be heard, and if after hear
ing his return IL raised he has the
right to demand arbitration.
when an increase is ordered by
the state tax commissioner this local
board shall apportion it between the
tax payers, instead Of it being APP
piled on a per cent basis as at
present.
Annual Conferences
The proposed law makes legal
the calling together the county tax
officials from the several counties il
each congressional district, in annual