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THE LAGRAN GE REPORTER
FRIDAY MORNING AUGUST 29, 1913.
Main Features of New Tax Act Passed
at Recent Session of the Legislature
One of the most important bills
passed at the recent session of the
legislature, was the ona providing for
sweeping changes in the methods of
assessing property for state and
county (taxes. The purpose pis to
equalize taxes, to make it so that
not only as between all the indi
viduals and interests in each county
but between all of the counties re
latively as well, the rates of the re
turns shall be as nearly as possible
equal. To this end, provision is made
for county boards of tax assessors
in each county and for a state tax
commissioner. Judge John C. Hart
of Greene county, formerly attorney
general of Georgia, and one of the
state’s most able and distinguished
men, has been appointed by the gov
ernor as state tax commissioner.
For the information of The Re
porter’s readers, the main features
of the new tax act are copied below:
MAIN FEATURES OF NEW TAX
ACT.
Duties of Assessors. ,
“The county tax assessors mu3t
meet within ten days after May 1,
inspect the tax returns of each tax
payer, and if in the opinion of any
of the board any taxpayer has omitted
from his returns any property that
should be returned or has failed to
return any of his property at its
fair valuation, the board must correct
such return and assess a fair valua
tion on said property, make a note
thereof and attach the same to said
returns. It is made the duty of the
board to see that all taxable property
within the county is returned at a
fair valuation, and that valuation as
between the individual taxpayers are
fairly and justly equalized so that
each taxpayer shall pay as may be
only their proportionate share of
taxes.
“If any taxpayer is dissatisfied
with the action of the Beard he may
within ten days demand an arbitra
tion, naming an arbitrator. The
Board must name its arbitrator with
in three days after such notice and
these two select a third arbitrator,
a majority of whom shall fix the as
sessment. The decision of the arbi
trators is final except so far as ail
valuations may have to be increased
or diminished by the order of the
State Tax Commissioner when he
equalizes taxes between counties as
hereinafter explained. The arbitra
tors must be property owners of the
county and must render their decis
ion within five days from the date
the Board names its arbitrators, else
the decision of the Board stands af
firmed.
Authority of Board.
“The County Board is required to
diligently investigate all property
owned in the county; to ascertain
what property, real and personal, is
subject to taxation, and to require
its proper return for taxation. The
Board has full authority to subpoena
witnesses ana to require books, pa
pers and documents to be produced
which may throw light upon the
question. They may provide the
manner of ascertaining the value for
taxation of any property not in the
digest of the preceding year and
where they expect a change of own
ership. The purposes of the act is
to confer upon the Board full power
to have placed upon the digest of the
current year an assessment of all
property of every character in the
county that is subject to taxation,
except where existing laws require
returns direct to the Controller-Gen
eral.
“This County Board must complete
its revision and assessment of tax
returns by July 1. The Tax Receiver
then must immediately forward one
copy of such completed digest to
the Controller-Gteneral' for the ap
proval of the State Tax Commis
sioner.
“The State Tax Commissioner is
required to carefully examine ithe
tax digest of the several counties,
those filed in the Controller-General’s
office, compare such digest to ascer
tain whether the tax valuation of the
various classes of property as made
in the respective counties of the
State is reasonably uniform as be
tween the respective counties, The
intent of the act in this regard is
stated to be that of bringing about
as far as practicable an equalization
throughout the State of the values
of the various classes of property
subject to be taxed, so that the val
ues fixed in one county shall not be
out of due proportion to the values
fixed in another county on the same
classes of property.
Commissioner Must Equalize.
“If the State Tax Commissioner
finds that in any of the counties the
tax valuations are not reasonably
•uniform with the values fixed upon
the same classes of property in an
other county, the Commissioner must
investigate, and after such investi
gation, has authority to issue and
equalize the same either by having
a per centum to the county valua
tion, or any class of property in any
county. If he finds the county was
too low, or by deducting a per cen
tum from the county valuation, if he
finds the county valuation was too
high, he then must notify by mail,
the chairman of the County Board of
Assessors of the county’s valuations
upon the classes of property specified
in the notice must be raised or low
ered (as the case may be) by the per
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ATLANTA. GA.
centum fixed by him. The county
tax digest iB at the same time re
turned to such county for correction
accordingly.
“When so notified the chairman of
the County Board of Tax Assessors
must call immediately a meeting of
his Board, and at said meeting the
County Board must correct the val
uations in conformity with the order
of the State Tax Commissioner.
Arbitration Provided For.
»
“But, if the County Board of Tax
Assessors is dissatisfied with the or
der of the State Tax Commissioner,
the chairman of the County Board
may, within ten days notify the State
Tax Commissioner that arbitration is
demanded on behalf that county, at
at the same time, the name and post-
office address of an arbitrator chosen
by the County Board. The State
Tax Commissioner must, within three
days from the receipt of such de
mand, name an arbitrator to act for
the State. The State arbitrator thus
named, mu3t select a third within ten
days. If the second arbitrator fails
to agree upon a third within ten days,
the third arbitrator must be appoint
ed by the Comptroller-General. An
award by a majority within twenty
days from date of the appointment
of the third arbitrator is final.
“If they fail to make an award
within that time, the action of the
State Tax Commissioner stands af
firmed. If the decision of the arbi
trators is made within the time, and
differs from that previously rendered
by the State Tax Commissioner, the
county valuation must be immediate
ly revised in accordance with the de
cision of the State Tax Commis
sioner.
The County Boards.
“The County Board of Tax Asses
sors consists of three members ap
pointed by the County Commissioners
for term of six years; the first ap
pointments are one members; one for
four years and one member for two
years; one for six years. The mem
bers thereafter are appointed for a
term of six years, except in case of
appointment to fill a vacancy. The
first appointment must be made as
600n as practicable after the passage
of the act. .The terms of office re
spectively begin on the first day of
January, 1914.
“Persons to be qualified to serve
on the County Board of Tax Asses
sors must be free holders and resi
dents of the county; they must take
an oath to faithfully and impartially
perform their duties, and, also, the
oath required of all civil officers.
They are ineligible to hold any State,
county or municipal office during the
time they hold their office and for
one year afterwards; their compen
sation is such an amount as may oe
fixed by the County Commissioners,
but not less than three dollars a
day each for the time they are in
actual discharge of the duties re
quired of them. They elect one of
their number as chairman for such
as they fix—not less than two years.
They have authority to employ a
competent person as secretary to
keep a record of the proceedings of
the Board and receive three dollars
a day while actually attending ses
sions of the Board.
“The Board also has authority to
employ an agent to seek out non-
returned property in the county and
bring it to the attention of the Board,
and for such services they may allow
such said agent a commission of ten
per cent, of the amount of the tax
arising to the county from such re
turned property so discovered and
placed on the books by his efforts.
Citizens Have Remedy.
“Upon petition to the judge of the
Superior Court by ten or more free
holders of the county, that any one
or more members are disqualified or
not properly discharging their duties,
or discriminating in favor of certain
citizens or classes of citizens, the
judge shall cite the member so com
plained of to appear before him upon
a certain date, not less than twenty
days nor more than forty days from
the date of the presentation of said
petition.
“The judge, after due notice, hears
and determines the matter without
the intervention of a jury, either dis
missing the petition or removing the
offending member from office. If
either the complaining petitioner or
the member of the Board complaining
against him is dissatisfied with the
decision of the judge, such party may
TECHNICAL EDUCATION FOR
SOUTHERN YOUNG MEN.
Unlimited Demand for Graduates of
Thorough Technical Institutions.
It is undeniably true that citizen
ship receives its best training in the
class room, whether of the public
school, high school or college. Just
as the State then, owes a certain
sense of responsibility towards its
institutions of learning and more es
pecially those under its direct pat
ronage, we, as citizens of the South,
should feel justly proud of our high
schools, and especially should we take
pride in the Georgia School of Tech
nology—the first technical school of
the South.
This school is excellently located in
the most progressive Southern city,
amid perfect hygienic surroundings.
Its courses are unusually thorough
and complete in civil, mechanical,
electrical, textile and chemical engin
eering and in architecture. The ex
penses incident to attending this
school are remarkably low and fifteen
scholarships are given each county in
the State.
One of the great advantages of
fered for the education of young men
by this big institution, is the fact
that practical and occular demonstra
tions in all of its branches may be
shown either in the institution itself
or in the industries going on in the
city surrounding it. The Georgia
School of Techology should be and is
the Mecca for all young men aspir
ing to technical learning.
For some twenty-odd years, it has
carried on and increased a splendid
work, each year fitting hundreds of
young men to take their place in the
business world, equipped with a
knowledge and training that will in
sure their success and contribute im
measurable service to their commu
nity. Hundreds of the South’s best
known men owe their success and
ability to this school. Its courses are
thorough and practical, its faculty ex
cellent and its democratic life makes
it particularly desirable. There are
debating, literary, dramatic and mu
sical clubs to make its social life at
tractive and its baseball and athletic
facilities are too well known to need
mention. The Y. M. C. A. Building,
which cost $75,000, and in which At
lanta took so keen *n interest, is the
center of its religious life. Schools
of this calibre deserve our support
and endorsement.
Investigation reveals the fact that
the enrollment of students for the
South’s most popular institution, in
dicates one of the largest and most
prosperous years in its history.
While its students come from every
section of the country it is to young
men of the South that Georgia Tech
especially offers its facilities and
they are responding in very gratify
ing numbers.
Not Gullible.
The little girl came running in to
her mother with a woeful counte
nance and a hopeless story, relates
the National Weekly.
“My dolly is sick,” she said, “and
I don’t know what to do about it. I
gave her water and she can’t swal
low that; sister gave her a pill and
she can’t swallow that.”
“Well,” said her mother, who
leaned a little that way herself, “don’t
you think you had better try Chris
tian Science for her?”
“We have tried it,” said she, “and
she can’t swallow that.”
take the case to the Supreme Court
by fast bill of exception. Before any
arbitration entered upon in hearing,
he must take an oath to faithfully
and impartially make a true and just
assessment and determine the mat
ters submitted to them according to
law and the justice and equity of the
case.
• “The State Tax Commissioner is
appointed with approval of the Sen
ate, for six years. He receives a
salary of $2,500; must devote his en
tire time to the duties of his office
and impartially equalize to tax val
uation of the several counties of the
State. He has the right to employ
certain assistants specified in the act,
and in addition, he is required to in
vestigate all matters of taxation, and
recommend to the General Assembly
such changes in the tax laws of the
State as in his judgment will bring
about the most perfect and adequate
and thorough system of taxation and
valuation of property for State and
county purposes.”
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LaGrange, Georgia.
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