Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1923-10-27
REPORT MAY ASK
LAWS To ENFORCE
TAX EQUALIZATION
BY RALPH SMITH

A subcommittee of two members,
consisting probably of DIR. ]. H. T..
Mcpherson, OF Athens, and Repre-
sentative r. C. Ellis, of Tiff county
will draft the report of Governor
Walkers special tax commission
that is to be submitted to the extra
session of the legislature. The sub
committee will prepare its draft un-
der instructions, and recommended
tons will conform closely to princi
pies of taxation agreeable to the en-
tire personnel of the commission.
With a tentative plan OF this kind
in mind, the membership of the com
mission, sitting in executive session
in the governors office, Thursday
morning began the consideration of
principles that are to be enunciateo
in the report.
After certain fixed principles are
agreed upon, the subcommittee will
prepare a draft of the legislative re-
port. in which the principles will be
reduced to concrete form, and their
application to the revenue require
ments of the state amplified.
Although Governor Walker and
members of the commission were ret.
icent about the progress of their
work Thursday morning, it Is be-
lieved that the body will experience
little or no difficulty in agreeing:
First, that scientific budget sys
tenn is absolutely essential:
Second, that graduated income
tax, with / constitutional limitation
as to the maximum rate and with
lower exceptions than the federal
income tax act, will be treated pref.
erentially as a means of supplement-
ing the present ad valorem system.
Old Law May Stand
Negatively, it may be stated that
there is small likelihood that the tax
commission will either commend or
eondemn the tax equalization law
but will urgently insist upon better
administrative machinery and the
Importance of a permanently stabil
lied system of taxation.
Members of the commission were
pleased Thursday morning to learn
that Group 1 of the Georgia Bank
ers' association, on Wednesday, al
Brunswick, unanimously adopted res.
olutions to stand behind the commits
Sion's report. J. S. Peters, of Man
chester, president of the bankers as
ISOLATION, and member of the com
mission, brought the news from
Brunswick.
THE bankers of Group 1 are car
nestly hopeful that the tax system
of the state will be stabilized" Mr.
Peters told his fellow commission
ers. They voted unanimously tC
hold up the hands of this commits
sion in its effort at tax reform.
While they indorse no particular
plan of taxation, they are not op
posed to an income tax and are per
suaded that better enforcement ma
chlnery is absolutely essential
Governor Is Pleased
Governor Walker, Thursday morn
ing, expressed satisfaction that the
tax commission is about to complete
Its work, and that the members
have engaged in the preparation OF
their report in spirit of harmony
and cooperation. He would not
venture a prediction as to when the
report would be ready, nor whether
1t would be made public before being
D n N c a fn 4
the legislature.
1--WE are now engaged in thresh-
ing out principles, and until we
have reached an agreement as to
fundamentals no steps will be made
toward drafting the text of the re.
port" said the governor. THAT
duty then probably will be delegated
to a subcommittee.
II am personally very much graft
fled at the patriotic work done by
the members OF the commission. 1t
has been a labor of love with them.
They have given up valuable time
to the study and consideration OF
this problem. They have Travelled
at their own expense and they have
approached the big subject in a spirit
of fairness, in the hope of arriving at
a solution that will relieve a crying
need in Georgia. stabilized, equit-
able, adequate system of taxation"
The governor remarked upon the
statewide interest that has been
created by the work of the tax COM
mission-an interest which he be-
lieves clearly demonstrates that the
people of Georgia are aroused on
the subject and keenly alive to the
Importance of tax reform at an
o n yl11 date