Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1923-08-02
WALKER THREATENS
EXTRA SESSION FOR
TAXATION REFORMS
Message, Delivered in Person
to Both Houses, Urges Ac-
tion-Two New Revenue
Measures Offered

| Two new revenue measures were
introduced in the house of represen-
tatives Tuesday afternoon following
the address of Governor Walker
urging the prompt passage of some
mode of tax reform.
Representative Langley, of Floyd
county, introduced bill to require
all persons and corporations to re-
turn their money, notes, accounts,
stocks, bonds and other invisible
property for taxation at their full
cash value.
Representative Daniel, of Troup
county, introduced a bill requiring
banks, manufacturers and mer-
chants to report their holdings to the
comptroller general for taxing pur-
poses.
Mrs. Viola Ross Napier, of Bibb
county, and Representative J. o.
Wood, of Fulton county, introduced
a bill to abolish capital punishment
by making life Imprisonment the ex-
IRENE penalty for any crime.
Indicating in no uncertain terms
his determination to call an extra
session Of the general assembly I'M
less the Foundation FOR tax reform
is laid at this session of the legis-
lature, Governor Clifford Walker on
Tuesday delivered a special message
to both branches Of the assembly in
joint session.
The governor called attention to
the fast approaching end of the SEES
sion. He pointed out that no tax
measures have been enacted, and |
that no general legislation of a con-
structive nature has been passed |
by both houses. He declared that
tax reform, relief for Confederate
veterans, free school books, and re-
peal of the tax equalization law have
been pledged to the people of Geo.
gia, and that the voters in the last
general election voiced demand for
these things.
ance on Monday before a sub-com-
mittee of the house committee on
constitutional amendments, Messrs.,
Jones, of MeriWether, Barrett, of
Stephens, and Ellis, of Tiff, COM
posing a special committee, drafted
an amendment to the constitution
which meets with the governors ap-
proval, and which he believes, of
fers an avenue for solution of the
taxation problem in Georgia.
The institutional amendment
passed by this committee proposes
to strike from the present state con-
stitution article seven, section two,
paragraph one, which limits the
power of the legislature to the levy
of uniform ad valorem tax,
In lieu of the section to be strick-
en- it is proposed that there shall
be written into the organic law,
with the approval of the people, a
new section authorizing the legisIa-
ture, first, to levy a graduated tax
on net incomes not to exceed per
cent; second, to classify all property,
both real and personal, in the state
for the purposes of an ad valorem
tax.
The section Of the proposed
amendment relating to the classifi-
cation provides that such classifi-
cation of property as may be made |
by the legislature shall remain I'M
changed for a period of not less than |
five years.
Members of the special committee
that wrote the proposed constitu.
tional amendment are hopeful that
it will receive the favorable consid-
GRAFTON of the assembly, but they
entertain misgivings as to the sue
cess of the second section, which
relates to the classification of prop
erty for ad valorem taxation.
In this connection, however, it is
important to remark that the pro.
posed amendment is so drafted that
any one of its sections may be
stricken in the legislature, Or de-
feated by the people, without ieo
pardizing the remaining sections.