Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1923-08-18
TWenty-Three Measures of
General Application Pass
ed, Including New Tax on
Gasoline and Tobacco

The adjournment OF the 1928 SEES
sion Of the Georgia legislature at 2:30
o'clock Thursday morning left many
of the most important mea Adres on
the calendar as unfinished business
for the 1924 session. There were sos
bills introduced in the house during
the session, ana nearly $50 in the
senate. OF <hese, only tWenty-three
measures of general application were
passed by both houses and submitted
to the governor for his signature.
The outstanding measures passed
by both houses were the Mann bill
providing for a three-cent tax on
gasoline for highway purposes and
the Miner bill placing a tax OF ten
per cent on the sale of cigarettes
and cigars, the proceeds to go to
the construction of a 100000 tu-
berculosis sanitarium at Alto and
the payment of pensions to Confed-
crate veterans. 1t is estima ed that
these two bills will bring into the
state treasury more than $4,000 600
in new revenue.
Tax Repeal Is Lost
The outstanding bills that were
not passed were the general tax
act. that would have Increased the
state revenues, an additional ST.
100000 or $2,0O0,O00, and the repeal
of the tax equalization law, which
would have reduced the revenues
a million dollars, according to the
estimates of legislative leaders.
The bill to repeal the tax equal1za-
ton law, sponsored by Governor
Walker and introduced as house bill
No. 1 on the first day of the session,
June o., was passed by the house
July\1S, bat was never reported out
of the senate committee. An effort
reach an agreement Tor the
passage of this measure was kept
I'D until the final hour of the ses-
sion, but the senate stuck to an
agreement not to pass this measure
until some substitute revenue law
had been adopted.
The general tax act, or house bill
No. $40, was passed by the house
August II, but not reported out by
the finance committee of the SEN
ate. A storm of protest was aroused
by clauses in this bill taxing the
capital stock, surplus and undivided
profits of banks, and increasing the
tax on the gross receipts of insur-
ance companies form one\ and one
half per cent to three per cent.
Members of the house charged that
the opposition to these provisions
caused the senate committee to hold
up the entire bill.
It was estimated that this gen
eral tax act would have brought in
between 81, 100000 and $S,0G0,000 in
revenue, compared to $500, 900
produced by the old law. Some
members of the legislature claim
that failure to pass the new bill
leaves the state .ithout a general
tax law. as the old measure was
enacted for the years 1922 and
1923, but most members claim that
the old is dut omatically renewed
Tax Reform Efforts Fail
Discussion of bills to chaige the
tax system of the state through con-
stitutional amendments occupied a
large portion of the time of the
lower house, and resulted in moth
ing when all tax measures were ia
bled Wednesday afternoon. The
senate passed the income tax bill of
Senator Landlord, but the house re-
fused to approve it. It was report
ed out by substitute, and then ia
| bled.
Resolutions to investigate the state
highway department, the department
of agriculture, the public service
commission, and other branches of
the state government, consumed two
or three weeks of the fifty-day SEES
sion The highway department &C.
cupied the limelight for the greater
part of this time, and an investiga-
ton finally was authorized and car
ried out, resulting in an exonerar
ton of the department officials. An
investigation of the department of
agriculture also was ordered on the
final night of the session, and will
be conducted within the next sixty
five days.
The prohibition issue cine to life
for the first time in several sessions
when Representative Arnold, of
Lumpkin county, introduced a bill
to- repeal the state prohibition law
Mr.. Arnold made it plain that h
business in Georgia, but wanted
avoid conflicts between the state an
national avs, and leave the enforce
ment to the government. His meas
ure was killed in committee.
Three Judgeships Created
The Ku Klux Khan was the object
of two bills introduced in the house,
providing that all secret orders must
make public the names of their
members, and prohibiting the wear
ing of the mask on the public hign-
ways. One of these bills was killed
in committee and the other went
over as unfinished business.
William Jennings Bryan, former
candidate fer president, and Senator
Royal S. Copeland, of New York,
prospective candidate for president,
were among the notables who adj
dressed the general assembly.
Two new judicial circuits, the
Piedmont and the Griffin circuits,