Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1923-07-07

! causes more or less business unrest.
| There is widespread conviction
| that the country is suffering from
| too much legislation. Certainly with
| the power vested in the governor
! to convene the legislature in extra
ordinary session in any important
| emergency there can be no neces-
sity for an annual session. Only
four other states of the 48 states
now have annual sessions. .Bien-
! Mai sessions would result, directly
and indirectly, in a saving which
| would go a long way toward paying
| the states obligations to the Confed-
crate veterans.
J Economy should be practiced
and will be demanded of every de-
! partment and state institution, and
[ shall exert every reasonable eff
| fort to secure general cooperation
! in effecting a reduction of expenses.
! Wherever the scale of salaries is
! fixed on the basis of the wartime
| excessive cost of living it should be
| lowered. Specific economies have
already been suggested and others
/ will be brought to the attention of
! state officials. | will cooperate
with the general assembly in abol-
| ishing any office which after ma
| ture consideration seems unneces-
! sary under the present depressed
financial conditions, and will not
hesitate to suggest that other places
be abolished If in the course of time
/ they appear to be Unnecessary.
+ Enforcement of Tax Laws
The much beloved and highly hon
Ored head of the tax departments,
| Comptroller General Wright, advises
me that for many years he has in
sisted that there be provided force
/ of field men to enforce the tax laws
as written. The last legislature rec
| ogniZed this necessity and authorized
such a force to serve under the state
! tax commissioner. The act provided
that compensation for such service
should be based on commissions The
state tax commissioner considered
such basis so unsatisfactory that he
declined to organize the force. | am
not prepared to give an opinion as to
| the SoundneSS of his position, but
it is certainly worthy of the consid-
Grafton of the legislature. 1t may
appear wise to authorize the COVER
nor or the tax department to use
| discretion in this matter. I here
| take the liberty to refer you to the
| Kentucky system of enforcement
which appears to be operating sat
Eisfactorily and successfully.
Only word is necessary to prove
! the vital Importance of this sugges-
ton and the fruitful results which
will follow. A citizen of high char
| hat Of -,
automobiles he counted recently on
! the streets of a small town, thirteen
| had no license tag. A fair count of
cars in some of the counties indicate
a percentage Of from 33 to so per
cent without the tags. The record
shows that over half the counties
! fail to make returns of inheritance
takes.
Present System a Farce
| In some cities there are more pro-
feSSionals in the telephone directory
| than on the tax books. Thousands Of
polls are not listed. Such conditions
make our tax system d farce. Such
| lack of system and laXity of opera
| ton not only deprives the old SOL
diers of their well-earned and dire
fully needed support, and the de-
serving children of their school
books but works an indefensible in
justice upon the laW-abiding citizens
who make returns of their taxes
! justly and fairly. By making a mock
cry of the tax laws there is being
created a dangerous disregard for all
laws. Present conditions are intoler-
able. and should be corrected at the
earliest possible moment by placing
teeth in the law which will insure
its uniform and business-Iike en-
fprcement.
AS expressed by another, I make
the one further appeal to the general
assembly and TO the people that "the
business of raising the ever increas.
ing revenue needs of growing state
be recognized as the large ENTERPRISE
that 1t IS, requiring not only wisdom
and experience in the construction Of
the laws jeVying the taxes, but a
comprehensive and adequate Organi-
zatlon to administer and enforce
them The most unjust tax is the
one that is not equally enforced
against all who are liable for it. The
results of Indifferent or inadeol1ate
enforcement of tax laws, which per
mits one to pay and another to es-
cape, are no less vicious in effect
than intentional favoritism which
permits the same results. Machin-
cry for administering and enforcing
tax laws should be at every point in.
telligent, efficient and adequate"
To Bridge Delay
Attention is respectfully directed
to the fact that relief from any tax
measure involving a constitutional
amendment must necessarily be de
layeJ three years. To bridge this
period three suggestions have been
made which your committees, or a
commission, might we'll consider:
o. That the county tax rate, now
running from two. to six times the
state rate, be limited. 1t is urged
that this will tend to lower the really
burdensome county taxes and at the
same time result in an increase
IN taxable values which will offset
the loss in tax value anticipated in
the repeal of the tax equalization law.
(2) That specific tax on all luxu-
ries be levied. Advocates of this tax