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

urge that it tends toward thrift by
encourag ing economical purchasing
and yet toward raising necessary rev.
| enue from those not inclined to
economize, thus placing a reasonable
share of the expense of government
upon the class most able to- bear it.
60 That taxes on insurance com,
panies be increased. L am advised
| that Georgia collects on gross insur-
ance premiums only 1 IL per cent,
while Virginia and North Carolina
collect 3 per cent. The latter figure
would increase the states income APP
proXimately $500, 900 annually.
Firmly believing in a fixed convic-
ton that the permanence of our gov
eminent and it's free institutions de-
ponds upon fidelity to the principle
of complete separation of the three
departments of government the leg
islative, the executive and the jul.
diciaI, provided in the constitution.
! 1 shall not be a party to the slight
est effort on the part of any one
branch to dictate to or otherwise
interfere with the rights and duties
of any other branch However, in
line with the constitutional right of
the executive to declare an extraordi-
nary emergency, l will be permitted
to indicate that in my judgment not
only harmony and peace, but the
prosperity Of the people and the
progress of the state along all con-
structive lines. depend upon the
prompt and effective stabilizing of
the tax system. 1t is vitality neces-
sary that such system be equitable,
| conservative and fair to every class
of people, and it's adoption should
be approached with the utmost care.
! am, therefore, taking the liberty
! to suggest that the other duties of
the assembly be so marshalled as
to permit a maximum of time for
! the considera ton of this question,
which all thinking minds concede is
of such pre-eminent Importance at
this time.
Commission Study Urged
| The platform on which I was
elected expressed my conviction that
! the interests involved in a general
tax law are so manifold and so i'm.
portant that no one man could or
should frame the law. 1t was suS.
gested, therefore, trat a non-politi-
cal commission, in connection with
! the tax committee Of the senate and
! the house, should make a careful
study of the tax plans and ma
! chinery of other states and adapt
the same to the practical interests
and the peculiar needs of Georgia,
it being understood, of course, that
all states differ in resources, natural
and artificial, and it does not fol-
low as a matter Of course that be-
cause a tax system is satisfactory
in ANY one state, though a neigh
boring state, it could be blindly fol
lowed in it's entirety as meeting the
necessities of Georgia. The idea be-
ing that such a commission to be
composed of representative farmers,
business men, bankers and manu-
facturers from every section OF the
state. could make helpful suSges-
lions and otherwise assist IN the de-
alterations of the committee OF the
legislature.
Mature reflection has strengthen
cd the original. views on Whlch
WAS elected. If the general assem-
1,1v should concur IN these views
a nroner committee. either standing
or special, or working through
subcommittee, jointly or in cooper,
alton with a commission as outlined
in the platform referred to, if the
legislature should see fit 10 invite
such cooperation, could take all
matters Of taxation under consider
alton, make a survey Of the needs
of the government and Of the insti-
tuti0ns of the state TO hold Georgia
in line with the states now in the
forefront in progress and develop
ment, prepare g. budget in accord
with those needs, study the practi-
cal operation of the tax systems Of
other states. adapting ard comhin-
ing any good features to the pecu-