Newspaper Page Text
PAGE SIX.
THE BANNER, TUESDAY MORNING. JUNE 24, 1913.
(Continued from naite I.)
V.m". adopted the following resolu
tions:
"Whereas. The greatest inequalities
linve arisen from laws designed to
lax all the widely differing classes o(
property in the same wav, and such
laws have been ineffective in the pro
duction of reverie: and
Whereas, The appropriate taxation
of various forms of property is ren
dered impossible by the restrictions
111)011 the taxing power contained in
llie Constitutions of many of the
-states.
Resolved. That all State Constitu
tions requiring the same taxation of
nil property, or otherwise imposing
restraints upon the reasonable classi
fication of proper! i. should be amend
ed by the repeal of such restrictive
provisions ."
Your Committee, therefore, con
vinced of the wisdom of this resolu
tion. recommends that steps be taken
to secure tile adoption of an Amend
ment to the Constitution of Georgia
freeing the General Assembly from
any restriction that prevents it from
dividing property into different class
es. and determmining what class or
• lasses shall be subject to taxation.
State or local, and what class or class
es may be exempt. The following
amendments to the Constitution of
Georgia, would meet the necessities
of she situation:
Proposed Amendment to the Consti
tution.
Amend the first sentence of para
graph one. section two. article seven,
which now reads as follows:
"AH taxation shall be. uniform upon
the same class of subjects and ad va
lorem on all property subject to be
• axed within the territorial limits of
xbe authority levying the tax, and
-shall be levied and collected under
ateneral laws.”
So that the same shall read as fol
lows:
■•All taxation shall be uniform upon
the tame class of subjects and ad va
lorem on property, and shall be lev
ied and collected under general laws.
The General Assembly may, however,
provide for the taxation of one or
more species of property and exempt
or omit from taxation other species."
Amend paragraphs four, section two,
article seven, which relates to the
power of the General Assembly to ex
empt by law certain property from
taxation, by adding thereto the fol
flowing:
• “All laws exempting property from
taxation, other than the property here
in enumerated shall be void; provided
that the omission of a specified class
of property from taxation shall not he
construed to be an exemption within
the meaning of this paragraph."
This amendment will not in itself
make any change In the present sys
tem: but it wiP. make possible the en
actment of statutory changes. For in
stance it will lie possible to provide
for the collection of taxes at equita
ble rates on all money and credits,
stocks and bonds, as is now success
fully done in Pennsylvania and Mary
land: or a special moderate tax on
mortgages, as in New York and Min
nesota; or special methods of taxing
corporations as successfully done in
New York. Pennsylvania and Ohio; in
creasing the revenues and imposing
a burden that is hut a lust proportion
of income. It will also permit tha
General Assembly to provide special
methods of taxing certain classes of
tangible personal property such a
stock in trade, office equipment, etc
or to grant exempt ons. as In house
hold furniture, as is done in other
states. It will prepare the way for
further study of the relative merits of
these and other methods, and will per
mit t-he adoption of such changes as
are seen to tie best suited to the con
ditions in this state.
(it V second recommendation
which your committee believes would
■solve many of the problems of taxa
tion, is the complete separation of the
•sources of state and local taxation,
■giving to the local units the taxation
It is one thing to make soda
crackers that are occasionally
good.
It is quite another thing to
.make them so that they are
always better than all other
soda crackers, always of un
varying goodness.
The name “Uneeda”—stamped on
every biscuit—means that if a million
packages of Uneeda Biscuit were
placed before you, you could choose
any one of them, confident that every
soda cracker in that package would
he as good as the best Uneeda Biscuit
ever baked. Five cents.
NATIONAL BISCUIT COMPANY
w1 property and business that is local
In character, and to the State property
end business that is non-local.
This would give the state exclusive
Taxation of corporations and business
of more than local extent.—Railways,
Insurance Companies. Telegraph and
Telephone Companies, certain fran
chises. fees and business. Theso
should be supplemented by a substan
tial tax on inheritances, with small
exemption and progressive rate.
The local sources of taxation would
lie chiefly real estate, and certain
readily accessible classes of personal
property. A certain degree of home
rule under this system would permit
different counties to select different
classes of personal property for taxa
tion. selecting those best adapted to
their circumstances and conditions.
Within the limits of general laws each
local unit could raise its revenues
from such local property and business
ns should seem desirable. There
would be opportunity for constant
adoption of the local tax system to lo
cal conditions, which should make It
possible to secure ample revenue
with a fair and equitable distribution
of the burden.
While your committee does not pre
tend to offer a complete scheme of
axation for the local units, sugges
tions may be offered of certain prill-
iples which it might be wise to fol
low- :
(a» Personal declarations of prop
erty upon the oath of tile taxpayers
should be avoided as far as possible.
To ehis end only those classes of per
sonal property should be taxed which
he tax officers can readily discover
and appraise.
(bt Other kinds of property, more
difficult for the tax officer to discov
er or assess, should be reached indi
rectly. The principle of substituting
known for unknown factors should be
followed. To illustrate, In lieu of the
tax on furniture, clothing, books, jew
elry and household effects, there
might be substituted a tax on the ten
ant of each bouse used for residence
proportioned to the annual rental. In
lieu of the tax on stocks of merchan
dise. a tax of the rental value of each
store or business office. In place of
the tax on notes, bonds, mortgages
and credits, registration might be re
quired as a condition of exemption
front full rates, with a fee equivalent
to a moderate annual tax of say four
or five mills. The experience of Mary
land. Pennsylvania and other states
has shown that while this last class
of property eludes the attempt to im
pose a confiscatory tax of 2 per cent,
the bulk of it can be reached by a
fair and moderate tax.
(3) A third recommendation of
your committee is really a part of the
plan of separating state and local
taxation, hut is deemed important
enough in principle to deserve a se|>-
arate title. In ease the sources al
lotted to the State should in any year
prove inadequate to produce the rev
enue required, the State may appor
tion among the several counties a
sum sufficient to meet the deficit.
And this apportionment shall he made
proportional to the average annual ex
penditure of the different counties for
the five years preceding.
This last principle ot apportion
ment. according to expenditure, is
most important. If the apportionment
were made in proportion to the as
sessed valuation of property in the
several counties it would bring us
hack again to all the old difficulties
of equalizing assessments all over the
state, or allowing the burden to fall
unjustly and inequally. Calculations
from the experience of other states
prove that apportionment, according
to expenditure, closely approximates
that made in proportion to carefully
equalized assessment, and is infinite
ly easier to attain. The five year av
erage is taken instead of the expen
diture of a single year in order to
prevent a county from deliberately
cutting down expenditure for the pur-
liose of dodging their apportionment.
Certain special and extraordinary ex
penditures are excluded from th
timate.
While your committee believe that
e proposed constitutional amend
ment followed by an abandonment of
the General Property tax and the sep
aration of State and local taxation
are necessary steps toward a mod
ern and scientific- reform in the reve
nue laws of the state, they do not hes
itate to recommend important changes
in the administration of the present
tax laws, which can be enacted under
existing constitutional provisions.
These recommendations include.
(1» The establishment of a perma
nent State Tax Commission, to con
sist of three members to be appointed
by the Governor with the advice and
consent of the Senate, for terms of
six years, at an adequate salary for
each member; no member to be per
mitted to engage in any other occupa
tion or business while a member of
the Commission.
This Commission shall be given
I. The powers and duties of a
State Board of Equalization, includ
ing.
(a) The power to equalize the ag
gregate assessed valuations of prop
erty in the several counties of the
State.
(b) To value and assess the rail
ways for taxation as provided by law,
and
(e) To value and assess the cap
ital stock of corporations organized
under the laws of Georgia, as pro
vided by law.
In addition to these powers the
State; and more specifically -shall
have the following powers and duties:
(a) To prescribe forms for assess
ments hooks, uniform accounts and
financial and statistical reports of lo
cal tax officials, with power to require
reports and to examine hooks and ac
counts.
(b> To confer with, instruct and
advise local assessors as to their du
ties, visiting eaoh rounty as often as
necessary and pn.ctical.
(c) To require corporations to fur
nish information as to capital stock
assets and liabilities, etc., as may he
required.
(d) To direct proceedings and
prosecutions against public officials
and officers or agents of corporations
and others for neglect or failure to
comply with the tax laws or orders
of the Commission.
el To hear ami determine appeals
from the action of county tax officials,
with power to summons witnesses to
appear and give testimony and pro
duce records, books and documents.
(f) To appoint special assessors
and direct the reassessment of prop
erty in any taxing district where it
appears, on complaint and after in-
vistigation. that the original assess
ment was not substantially just and
equitable.
(g) To investigate at any time on
its own Initiative the efficiency of the
administration of the tax and rev
enue laws: and for this purpose to
have power to summon and examine
witnesses on oath.
(ht To confer with the Governor
and Comptroller General on the sub
ject of taxation and the administra
tion of the tax laws, and to furnish
him with such information relating
reto as be may require,
i) To investigate tlie tax laws and
their operation in other states and
countries, and to recommend to the
General Assembly such changes in
the revenue laws as seem expedient.
(j) To report annually to the Gen
eral Assembly and to the Governor
its proceedings and decisions, with
statistics of taxation and revenue, and
recommendations.
iki To make all necessary rules
end regulations relating to procedure
at its meetings and to carry out the
purposes for which the Board was
created.
Tax commissions similar in organ
ization and powers have been estab
lished in a number of the starts, and
have in all cases brought about a
marked improvement in the adminis
tration of the tax laws. There are
differences in many details of the
organization and powers of the per
manent tax commissions in the sever
al states that have adopted them, but
tin- various laws show a remarkable
agreement in tin* main principles.
Such recently established commis
sions are uniformly a small board,
appointed either by the Governor
alone-, or with the* advice and consent
of the Senate, receiving salaries suffi
cient to secure the service of capable
men, who give their whole time and
attention to the work, and with ade
quate powers to supervise and iuves
ligate the local administration of tha
tax laws.
Tax Administration in the Local Units.
Special Correspond
ents Over South
Tell of Con
ditions.
6.
An efficient system of tax admin
tration in the local units is of funda
mental importance. A correct and im
partial assessment of property is tha
first requisite of any fair system of
taxation.
Your committee recommends that
in each county there shall be a Tax
Assessor, appointed by the State Tat
Commission for a term of six years,
but removable at any time for ineffi
ciency, neglect, or unsatisfactory per
tormance of duty. He should have a
salary sufficient to obtain a capable
man who shall devote his entire time
to the work. He is expected to be
come an expert in matters of assess
tnent and appraisement of property;
to maintain an office in the County
Court House: to prepare maps show
ing all real property, urban and rural,
with the assessed valuation at true
selling value of each block; all maps
books, papers and other data pertain
lug to assessments shall be open to
the inspection of the taxpayers. The
most approved methods of assess
tnent shall be employed, and every
effort made to keep all real property
and all taxable personal property
listed at its true selling value.
Above the County Assessor there
should be a board of three County Tax
Equalizers, appointed by the Judge of
the Superior Court on nomination of
the Grand Jury, to hold office for six
years, one being appointed every two
years, and paid a per diem for actual
service. They should advise with the
County Assessor, inspect and approve
his assessment rolls, and see that he
is diligent in the performance of his
duties. They should hear and de
termine appeals from dissatisfied tax
payers; and a final appeal, in special
cases, might be carried to the State
Tax Commission.
Under the general system of admin
istration each county and municipal
ity would exercise a large measuro
of local option, raising its revenue,
under the provisions of. general laws,
from land, improvements on land, and
such classes of personal property aa
seemed best adapted to local require
ments. each class taxed at such
rate as appears wise and just. Spec
ial, license, and business taxes could
lie levied as at present. Household
furniture and personal effects, and
stocks of goods in trade, could bo
leached indirectly by the tax on ren
till values. Others devices suggested
by practice and by the experience of
other states could be introduced and
tested from time to time. And so
gradually a system would be worked
cut in which the taxes would bear
equitably upon the people while pro
ducing ample revenue.
GEORGIA MILITARY (DLLEGE
n?Fme®
THE MILITARY SCHOOL OF THE SOUTH
Where boys arc trained and are not merely GOING TO SCHOOL. Where theymre EDUCATED
outride of reboot hourr end not rimply rrammoi during class periods. An ideal home school for
manly boys. where individual inrtruclion and military training develop the atudent morally,
mentally and physically. The College is housed in Georgia's famous old State Capitol. The Bar
racks are modemly equipped, neatly furnished, and with all conveniencea. Modern labora
tories. library and school equipment. U. S. army ofiicer detailed for military instruction.
Daily drills In the npen atr. Located in cultured community. High moral atmosphere. Free
from malaria: mild winters: outdoor sporta year round. College athletics, football, baseball.
basketball, track and gymnasium, coached by faculty athletic director. Fall term opens
September 2nd.
COL. O. R. HORTON. A.B. President. Dept.
KUIedaevtUe. Gs.
(By J. B. Turner.)
Memphis, Tenn., June 32.—Favor
able progress in cultivation was made
it, every cotton state during the week.
Grass stems no longer an immediate
or a serious menace in the Carolinas
and Georgia and elsewhere the ex
cellent field and soil conditions which
have been a notable characteristic
of tli- season are maintained.
Tin- rainfall in Texas was highly
beneficial and was heaviest where
most desired. Temperatures were
higher everywhere end the plant is
gradually coming out of tile lethargy
induced by unseasonable cold of the
early nioirh,
But while development of weathei
was favorable, it is evident that a
continuation of warm growing weatli
is needed to restore the plant to
complete vigor and to give it norma!
ize for this date. This statement is
especially applicable to the Atlantic
Mates where considerable irregularity
in reports is noted and where tha
plant is generally less thrifty and
more notably undersized than in tha
Mississippi valley and the southwest.
Corerspondents are generaly quite
hopeful of the crop and it is certain
that the promise in eentral and wes
tern states in very good notwithstand
ing a small plant. What is most to be
desired is warm weather and if mod
erate rains fall during the coming
week east of the Mississippi rivef
and in Arkansas, a great impetus to
growth will lie given.
Boll weevils appear numerous in
certain districts, blit without detri
ment as yet to the crop.
North Carolina—Dry hot week, very
favorable to cultivation which was
pushed. Plant shows ill effect cold
yet but is rapidly recovering.
South Carolina—Ill effects recent
cold still to be seen in small plant
which has in some instances shed
leaves. Week quite favorable and
much work accomplished. Ten to
twenty per cent yet unworked, but
r.ot dangerously grassy.
Georgia—Better condition here
than in South Carolina. Week ex
cellent. Not much grass, but crop
spotted and some complaints on
stands. Will require another favor
able week to get proper cultivation
and growth.
Alabama—Excellent week for culti
vat ion being dry and hot. Plant start
i d growing again, but lacks size. Cul
tivation best ill years. Haiti followed
by warth cause rapid growth. Boll
weevil numerous about Livingston
and Thomasville. Blooming ovet
southern half state.
Mississippi—Practically perfect cul
ti vat ion throughout state. Plant lack
ing however in normal size. Begin
ning now to grow. Setting squares
heavily. Weevils numerous southern
half state.
Tennessee—Small healthy plant in
pi rfeet state of cultivation. Rain de
sirable.
Arkansas—Cotton plant thrifty.
Looks very promising. Cultivation
soil conditions ideal. Rain desirable
to stimulate greater plant growth.
Richmond and Lake Villege report
weevil in large numbers.
Louisiana—Fields as rule clean and
crop growing fast. Generally regard
t-;l that crop uromise is big. Weevils
numerous.
Oklahoma—Steady seasonal growth
during week. Soil conditions of very-
best. Few lice favored by last weeks
cold eliminated by heat this week
Outlook very fine.
Texas—Splenlil week for crop, rain
in southern and central portions com
ing just as needed. Northern parts
had all rain wanted. Central and
Choice
“The Family Friend”*
Foley’sHonevTarI
CONTAINS NO OPIATES
For AD
COUGHS
AND
COLDS
For Children
and
kGrown Persons
PISGAH, GA., J. 0. ELLIS writes, “I
had every winter a bad cough just aa
soon as I’d catch a little cold. I never
could get cured although I tried many
medicines. Finally I began to use Fo
ley’s Honey and Tar and after taking
it on and off I am now cured and the
winters do not effect me for Foleys’
Honey and Tar always cures.”
For Sale by H. R. Palmer & Sons
TALBOT COUNTY
PLANS INSTITUTE
HON OF GEOR
GIA’S PENAL LAWS
(Special to the Banner.)
Talbotton, Ga., June 23.—The Ta-
blot County Farmers Institute, held
under the auspices of the State Col
lege of Agriculture, Athens, Ga., will
be held at Talbotton. Ga., Saturday,
July 5.
The welcome address will be made
by John Andy Smith, mayor of Tal
botton. at 10 o'clock. The introducto
ry remarks will be made by Hon. N.
0. Culpepper, "The Dairy Cow as
Source of Profit on the Farm" will be
discussed by Prof. J. L. Bishop, ad
junct professor of animal industry
and by Prof. J. W. Firor, adjunct pro
fessor of horticulture, will speak on
Co-operation."
In the afternoon P. O. Vanatter, su
perintendent of field experiments, will
speak on “Increasing the Yields of
Corn." "The Results of Farm Dem
onstration Work” will -be discussed
by J. G. Oliver, district agent, (in
connection with U. S. department of
agriculture) or C. M. James. Mr.
FORMER BANK EX
AMINER ON TRIAL
Columbus. O., June 23.—The case of
Clem S. Baxter, charged widh embez
zling $3,140 of the funds of the Co
lumbus Savings and Trust Company,
was called in court today for trial.
Baxter is a former state bank exam
iner.
Deafness Cannot Be Cured
by local ^applications, as they cannot
reach tlic diseased portion of tlie ear.
There Is only ,»ne way to cure deafness,
and that Is by constitutional remedies,
licatness Is caused by an inflamed condi
tion of ihe mucous lining of the Eusta
chian Tube. When tiiis lube is inflamed
y-.-.i have a rumbling sound or Imperfect
near ng. and when it is entirety closed,
la afn, as .s the result, and unless the tn-
tn-nn.o- --a can he taken nut anil tills
lube lesion d to its normal condition,
-or ::g win be destroyed forever: nine
, as. s .0-1 of t-n arc caused bv Catarrh,
,o ^ /‘.h’-’bug 1 Jt ir-darned condl-
" 1 v■ 11■■ r. 1 1 f .-.nr no nl
— - - - thatcannot herureib;
1- ■ -■ -S-a.l lore.r.-lar,. fee.
, r '” Nr T. 4 co. To’.cdo. tmy
Tare lU.i l family Pills for consUpauoa. ®
south well supplied but more would
not be undesirable. In western coun
ties largest promise and best condi
tion years. Rapid development ex
pected next week. Weevils beginning
to be noted in Suero, and Beeville dis
frlcts.
(Special to tho Banner.)
Atlanta, Ga., June 23.—Interviews
with leading members of the house
and senate have disclosed the fact
that the asesmbly which meets this
week is imbued with a more general
belief in the necessity for practical
revision of Georgia's penal and crim
inal court laws, than ever before in
the state’s history. ,
So many specific needs for changes
have been urged by the governor, by
members of the prison board, by
judges and solicitors general through
out the state; and so many plans all
bearing on the same iine have been
suggested, that the creation of a spe
cial commission to take up the whole
broad proposition now seems a cer
tainty. To this commission, in all
likelihood, will be referred the vari
ous proposed measures; a bill legal
izing the suspension of sentences' a
bill to abolish the "privileged state
ment” by defendants In criminal
cases, and to do away with other un-
M. Calhoun, of Louisiana, will speak necessary obstacles which offer loop-
on the boll weevil problem. | boles of escape to guilty people; va-
The business men of Talbotton held, rious measures to improve the effi-
mass meeting at the court house I ciency of the convict work on the
Thursday afternoon and decided to! highways, and to improve the condi-
give a barbecue on that day. Col. A. | tions of convict camps, where im-
P. Persons was elected chairman and
Col. John Andy Smith, secretary of
Hhe meeting.
The following committees were
elected: On finance. Col. A. P. Per
sons. J. W. Jordan and Sheriff T. P.
McDaniel; on music, C. K. Mahone,
E. L. Bridwell, Jr., and R. Leonard:
on arrangements in connection with
finance committee. O. I* Stinson, E.
!,. Bradweli. Jr., and E. H. Spivey; on
lemonade and soft drinks. E. R. Mat
thews.
In a few minutes $132.30 was raised
among those present.
Over $200 will be raised and with
the picnic baskets which the farmers
will bring it is expected to make July
C the banner fanners’ day at Talbot
ton. Music will be furnished by the
brass bands of the towns of Woodland
and Talbotton.
NORTH DAKOTA ADVENTISTS.
(Special to the Banner.)
Bismarck, N. 1)., June 23.—Separate
services for the English, Germans,
Swedes and Danish-Norwegians will
be a feature of the annual encamp-
provement is needed.
Inasmuch as the creation of this
commission will give full opportuni
ty for the expression of all views on
the subject of penal and prison re
form, and opportunity to sift out the
most thoroughly practical wiay of
dealing with the question, no opposi
tion has yet developed to tho plan
from any source, while scores of leg
islators in both the upper and lower
house are committed to its support.
It is understood that Gov. Brown is
in favor of changes that will improve
the efficiency of the convict work on
the road, and that he will embody
some appropriate suggestions in his
message. It is believed also that
Governor Brown will call the atten
tion of the legislature to the fact that
the state's penal laws have undergone
little change during the past half cen
tury.
ment of the Nordh Dakota conference
of Seventh Day Adventists, which be
gan in Bismarck today and will con
tinue through the week. Delegates
from many cities and towns of North
Dakota are in attendance.
CANADIAN MEDICAL
ASSOCIATION
(Special to the Banner.)
1-omlon, Ont., June 23.—Prominent
physicians and surgeons from many
parts of the Dominion are gathering
here to part in the annual convention
of the Canadian Medical Association
The convention sessions will begin to
morrow and continue until Saturday,
in addition to the Canadian members
the attendance will include a number
nf noted medical authorities of the
United States and Great Britain who
have been invited to address the as
sociation.
Advertise your wants.
Happy Hours Away frpm Home
A pleasant rail ride to the port of Savannah, Ga.
Through trains, large, easy and well-ventilated
coaches, parlor and sleeping cars, via
CENTRAL OF GEORGIA RAILWAY
Thence a joyous sea voyage. Vying with up-to-date hotels, the ships in
this service are equipped with state-rooms de luxe, cold and hot salt
and fresh, tub and shower baths. Table d'hote service furnishes
choicest delicacies of northern and southern markets. Best table
waters. Through tickets to Eastern resorts.
ROUND-TRIP FARES FROM ATHENS
Including meats and berth on ship
New York. $38.25 Baltimore .. $29.25
Boston.... 42.25 Philadelphia 34.05
• Proportionately low fares from other points.
For ail details, berth reservations, etc., ask the nearest Ticket Ajer.t.
(B. R. Bloodwouth. Commercial Agent.
IS! College Avenue. Athens, fia.