Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1923-07-26
COMMIT TEE HITS
SIVAG IN WORKING
ON TAX PROBLEM

| After discussing Georgia's tax
| troubles for three hours Monday aft
ernoon without developing anything
definite along the line of solution,
| the constitutional amer dments com
mittee of the house of representatives
adjourned to meet later in the KIM
! ball House ball room to resume its
discussion of the several proposed
/ amendments involving tax reform.
| Representative Jones, of Meri.
wether, committee chairman, an
nounced at the outset that he
favored daily sessions of the commit
tee until definite plans are worked
out.
The advalorem system of taxa
ton has fallen flat" he sad, land
has proved insufficient to meet the
reasonable demands of the state for
expansion and for present necessary
appropriations, particularly if pen
SONS are to be considered. l sug-
gest a subcommittee of seven mem
bers to sit with a like subcommittee
from the ways and means committee
to study the problems before us and
report a substitute for all the pend
ing tax reform measures. In my
opinion the people VIII not at this
time vote an. income tax which has
no other object in view but to la.se
additional revenue.
Hearing Made Public
Representative Elders, of Tatnan,
author of one of the tax measures
before tn e house, announced he
would seek to amend his bill by linn.
iting the rate which could be i'm
posed under the income tax clause
to per cent.
The committee voted to hear from
the public on any of the measures
pending, and the discussion was
opened by Judge Arthur Powell, of
Atlanta, former president of the
State Bar association. He said that
with proper machinery for reaching
unreturned. or invisible property
all needs of the state could be met,
DCtII IL SAll q V q S7cA.tIO anu
waste were cut out.
Judge Powell expressed the belief
that there is too much waste in the
public school system. He opposed
the Bussey bill. which, he said, seeks
to make the railroads the chief
source of revenue.
THAT bill simply will not o." he
said. 1T would operate to increase
railroad rates in order to provide
state revenues, and the people in the
end would have to pay the bill. This
bill also would operate to hinder
corporations in floating stock and
bond issues, and would be obiec-
tionable for manv other reasons
Expert Is Heard
Judge Powell was followed by
Professor J. r. Mcpherson. of the
University of Georgia. who has
made a long study of taxation
problems, and who was present by
invitation of the committee. He dis
cussed the ad valorem, income, in
tangible property and classified tax
systems in vogue in various states
His remarks were not directed in
favor of or against any measure
before the committee, but he gave
it as his opinion that Il classified
property tax system would operate
tin Georgia. He also predicted
that Il combination ad valorem,
classified property and income tax
system would work smoothly.
"Georgia's present ad valorem
system" he concluded, fs unjust
and uneven. Lands are bearing a
greater burden than should be plac-
ed on them, compared to other
properties"
Tax Commissioner Fullbright
spoke at length, bringing out the
fact that other states have put
$4,000 to $4,000 and more behind
their tax commissioners for fer
reting out financial problems and
compelling people to pay taxes.
whereas Georgia has provided no
machinery to back up his depart
ment and has given him no APP
preparation for use in collecting
revenue.
"This is the prime reason why
state funds are not now sufficient
to provide for the government and
it's Institutions he declared. He
advocated the Landlord income tax
bill, but advised that all exemp-
tons the senate had provided should
be stricken He thought the pres
ent ad Valorem system, coupled
with the income tax. would be