Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1923-06-30
GAS
TAX PROPOSED IN
HOUSE MEASURE

Bills providing for a three-cent
tax on gasoline and five cents on
motor oil; for the protection of
county schools from fire hazards:
for the adjustment of pool rooms;
for the adjustment of the fee sys-
tenn of paying county officials in
counties of more than $4,000 popula-
ton; and providing for a four-year
term for the governor, were among
flood Of new measures introduced
in the house of representatives Fri
day morning.
Perhaps one Of the most impor
tant bills that will be introduced at
this session of the legislature was
ready for presentation by Represen.
tative Elders, of Tatnall county,
but his county was not reached in
the roll call until the time arrived
to hear the governors message. 1t
is a constitutional amendment pro-
viding for an income tax.
The tax measure of Mr.. Elders
patterned after the North Carolina
law is as follows:
"AI taxes shall be levied and col
lected under general laws and for
public purposes only, and this shall
apply to the levying and collecting
! of all taxes for the support of the
state government and the taxes lev
led by counties and municipalities.
All property in this state shall be
exempt from ad valorem tax levy
I ing for state purposes.
Income Tax Included
THE general assembly shall also
! have authority to levy taxes upon
income, which tax may be gradual
ing, and the general assembly shall
have authority to allow exemptions
when levying income taxes.
The general assembly shall have
authority to levy a corporation fran
| chse tax and license taxes.
1.-The general assembly shall have
authority to levy Inheritance taxes.
| privilege taxes and occupation
taxes, which classes of taxes may be
graduating, and when levied may
contain provisions for exemption.
THE general assembly shall have
authority to levy special taxes upon
Injuries and the unnecessary things
of life, such things as are used for
pleasure and luxury only"
The highway measure, which was
introduced by Representative Mann,
of Glynn, and Wingate, Of Baker,
provides for an occupational tax of
| three cents per gallon on gasoline,
and five cents per gallon on lubricat-
ing OIL to be assessed against all
distributors Of motor fuels. The pro-
ceeds are to so to the construction
bill repeats the present tax of one
cent per gallon on gasoline so that
three cents would be the total tax
on gasoline.
The bill to abolish the fee system
in counties of more than $4,000 pop
ulation was introduced by the De-
Kalb county delegation. 1t would
apply to Fulton, Chatham, DeKalb,
Bibb, Richmond, Muscogee and two
or three counties.
TAN EQUALIZATION LAW
REPEAL IS DEMANDED
Bills for the repeal of the tax
equalization law and for the levying
of a state income tax were intro
duced in the senate Thursday. Sena-
tor Stephen Pace, of the Thirteenth
district. was author of the tax equal
ization repeal bill, and Senator G.
w. Landlord, of the Fifteenth, SUBJ
mitted the income tax measure.
These bills, together with adoption
of a resolution by Senator Pace call
ing Tor the appointment of a joint
committee Of twelve. members from
the house and five from the senate
to make a sweeping investigation of
the state highway department.
Senator Landlords bill is a consti-
for an income tax of not exceeding
five FER cent. 1t gives taxpayers
credit for their ad valorem taxes,
thus preventing double taxation. A
referendum is attached to the bill.
The measure, along with the equali-
cation repeal bill by Senator Pace.
was sent to the ways and means com
mittee.
Senator PAGES resolution asking
a full probe Of the highway depart
ment was passed unanimously, the
only member speaking on it being
Mr.. Pace. He declared his only mo-
tive was sincere desire to get at
the truth. Immediately after }sS
passage the resolution was Sent to
the house for concurrence.
Senator Pace said the legislature
should make q sincere effort to as
certain the truth about the highway
department. He called attention to
recent statements by John N. Hold
err, chairman of the highway COM
mission, inviting a full investigation,
and urged that both branches of the
assembly accept the invitation.
Il offer this resolution" Senator
Pace says, mot as the enemy OF the
highway department nor as the
friend of the department. There are
charges pending against the depart
ment that We cannot afford to over
look and a joint committee, by dig
ging into the operation of the depart
ment. could soon find out if anything
is wrong"
His resolution provid,s that the
senate members of the investigating
committee shall be chosen from wide
ly separated sections of the state
and that one house member from
each congressional district shall be
chosen. Authority is given the pres
ident of the senate and the speaker
of the house to appoint the mem
bers.