Fitzgerald leader enterprise and press. (Fitzgerald, Ben Hill County, Ga.) 1921-1964, 1923-08-30
REFORMERS ARE
NOW PREPARING
TAX MEASURES
Lawmakers Take Sides, Preparatory
To Fray; Fullbright Favors The
Camp Bill
SUB FOR REPEAL MEASURE
Tax Commissioner Reviews Measure
Offered To Replace Pace Bill


beginning to take sides on the legis-
lation that will be considered when
the lawmakers get together 1t is
predicted that the hardest fight of
the session will be over the repeal of
the tax equalization law.
Henry ]. Fullbright, state tax COM
missioner, has come out in unquali-
tied suppNrt of the bill offered by Sen
ator John Camp Davis, of Rome, as
a substitute for the bill of Senator
Stephen Pace of Americas, repeating
the tax equalization law. The substl-
tute makes new method of assessing
and equalizing tax values, but Gov
ernor Walker has declared that the
new method would be even more OBJ
noxious than the old.
Commissioner Fullbright has given
out the following review of the Davis
substitute:
Instead of the present plan of
county commissioners selecting three
men and naming them for terms of
SIT years under the new law the grand
jurles will select these board MEM
bers tor terms of two years and decide
whether the board will consist of ;
or more members not to exceed one to
each militia district and fix their COM
pensation.
When for any reason it shall ap-
pear that man has gotten on the To-
cal board who is corrupt or is impair
t1al IN the discharge of his duties any
tax payer may prefer charges against
him under oath, and these charges
shall be investigated by the grand
jury then in session or by the next
one, reporting to the judge and remov-
ing the member, if the charges are sus-
tanned
Under the proposed law, these
boards may meet at any time for the
purpose of inquiring into whether or
not property subject to taxation is
escaping, and is given all the insuis-
itorial powers of court, for the pur-
pose of determining the ownership of
property as we'll as its value, to the
end that all property shall be taxed
These Investigations are to be con-
Quoted under uniform regulations, pre-
scrlbed by state board of which the
(TnUarnnr haD he
These local boards are required to
meet and review all returns made bv
tax payers, to equalize values as be-
tween the several tax payers of a
county. When arbitration is demanded
they have the right to request the
county commissioners to have the
county attorney attend the hearing
and represent the state and county,
The provision for arbitration fullv
meets the requirement for a hearing
and complies with the due process
clause of the federal constitution as
set out in the Morton Wade case. Be
lore the local board chances a tax
payers return, he shall be notified to
appear and be given a chance to be
heard and if after the hearing, his re-
turn is raised, he has the right to de-
mand arbitration.
When an increase is ordered bv the
state tax commissioner, the local board
shall apportion it between tax pay
ers, instead of it being applied on the
per cent basis, as at present
The proposed law makes legal the
calling together of the county tax of
tlcials from the several counties in
each congressional district, in annual
conference with the state tax COM
missioner. After duly comparing val.
ues as shown by the returned figures
OF the several counties with each 9th.
er, as well as with the actual values
and considering the local conditions
III the several counties, the conference
Will pass such resolutions and make
such recommendations as it NAV deem
necessary in order to adjust the diff.
erences in tax values and as nearly as
possible equalize between counties
Under the proposed law the gov.
ernor, the secretary of state and the
state treasurer will constitute board
OF review for the purpose of passing
upon and determining questions thai
may arise between the state tax com.
missioner and the county boards.
Provision is made for appeals to thi,
state board instead of arbitration, as
now provided. The state board will
also have jurisdiction of all difference.
between the comptroller general and
those corporations required to make
tax returns to that official.
The state board of review is also
required, in conjunction with the tax
commissioners to formulate uniform
rules and regulations to be used bv al
local boards in conducting investiga
tons and determining values for taS
purposes, SO that one county boarc
may not allow one method while an
other adopts an entirely different plan
as at present.
Gas long as this state is partly de
pendent upon ad valorem taxes fol-
revenues, it will be necessary to have
some machinery for euualizinp value.