Fitzgerald leader enterprise and press., 1926-06-10
State Auditor Sam j. Slate
DiscLoses Exact + inancial
Situation In Georgia

Sented in its personnel, so that IL
would be the product of the law
making body of this State. When
this Commission has met and formu-
lated plan, then it will be the duty
of the Finance Commission to pro-
pose a plan by which such expansion
can be financed.
"This educational survey should go
to the root of our troubles, and start
with the grammar schools and plan
for us comprehensive system thro
high school, junior colleges, techno-
logical schools, normal schools, agri-
cultural colleges, colleges for women,
schools for colored, and ending with
the great University itself-planning
an entire system and telling us what
is necessary to maintain same, and
what is necessary for additional
buildings and improvements, elimi-
mating duplication and bringing our
sytsem up to meet modern reuire.-
ments. This will be work Of
months. We need basic facts about
our educational system upon which
we can build. At present we have
no such facts. SUCH a survey
planned intelligently, with a Finance
Commission also studying Georgia's
ability to pay, will be of untold bene-
fit, as at present we do not know
what it will cost to maintain and
equip a complete educational system
in the State / am not one of those
who believe that we will have to is
sue large amounts of bonds, or go
deply into debt to accomplish this.
! A sane and progressive program
would require five to six years, it we
experience the same conditions as in
other States, and scattered over that
period the annual payments for i'm
provements, buildings and grounds
will not be SO onerouS.
"To a great extent you are charged
with the supervision of placing the
property on the books for taxation,
as you have charge of the. equaliza-
ton boards of the counties. l want
to urge you to insist that all prop
erty subject to taxation ON Georgia
go upon the books. 1t is manifestly
unfair for any citizens to pay tax
upon property and other citizens to
escape taxation simply by not max
ing prope rreturns. | know that this
question has it difficulties, but l be-
lieve that you gentlemen can help
largely in solving this problem, and
l am absolutely convinced that it is
your desire to help in solving it.
;, "Then.. the sheriffs in your counties
!. can help materially, both in collec-
tion of the cigar and cigarette tax
and the" automobile license tax. /
believe that with proper returns made
| in. this State and with. proper dill
/ gence in collection, we can easily add
| five hundred thousand dollars to the
State treasury. I-believe the proper
enforcement of the cigar and cigar.
cite tax alone will bring $250,00O
additional revenue to. the State. The
Department Of Revenue has been
very active, and has brought much
additional revenue to the Treasury
it has performed very useful func-
ton. Now, | would like very much
for this department to have the CO.
operation of the boards of county
commissioners and sheriffs in this
State.
''The next thing that want to ask
you gentlemen to cooperate with the
State in is the effort to cut down the
expenses of government.
"There is steady, 'ceaseless and
unremitting propaganda going on
that counties and states take over
new functions of government. All
these activities cost the State money
No doubt, many of, these activities
are conceived in good purpose and
with good intent, but the State and
its political subdivisions have many
grave problems to face with her pres
ent income, and / am one of those
who believe it unwise to take on new
functions. l believe the State should
confine itself: to the major functions
of government, we'll known to YOU
gentlemen, and not endeavor to pro-
ject itself, into those activities which
had best be; left to the home, the
church, and private business initia-
tive.
81 also would like for you to Join
in crusade to cut out every useless
expenditure and employee in county
government and help US do the same
in State government by giving us
your moral influence.
I'm addition to this, I believe with
sane sensible tax laws the State will
prosper. Should we undertake to
load on our people a heavy tax bur-
den the opposite will be the effect.
We do not want to drive away in
vestment of capital in this, State, nor
de we want to impair the industries
already established-we want to see
Industries established and those al
ready established to prosper.
II believe with cooperation and
with the utmost effort we can put
$l,50OsO0Q additional. in the, Treas
ury by 1928, available for ,appropria-
ti6ls for that year. From this sum
will have to be-deducted $4,000 W.
q A. rentals, WHICH will leave ap-
proxlmately one million dollars. Our
appropriations now are $1,OOO,OOO
IN excess of our income, so that bv
1928, think that the State can con-
tlnue its present appropriations and
from that time on steadily increase.
I'VE can do this if we are willing
to follow these suggestions: Secure
the proper returns of property. ex-
ercise utmost diligence in collection
OF taxes, hold governmental expenses
TO proper functions, and eliminate
useless expenditures and employees.
Then rapid increase of property val
ues through modern and sane tax
laws will inevitably follow.
This is the picture of Georgia's
finances. We have, not bee nabie to
do all that we should like to dove
have failed in many respects to ac-
complish what it seems we should
have done, but all in all it presents
a picture of hope, encouragement
and Inspiration for the future.
I'm 1920, year after the close of
the World War, France still nos
sessed 67?o of the tangible property