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THE C ARNES VILLE ADVANCE, CARNESVILLE, GEORGIA.
Official Organ Of Franklin County
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Miss Ret ha Purcell Ed. tor
E. ]?. Purcell Business Manager
IRate Of Subscription
ONE YEAR I « I • I I I • I P f C I I I CBS e=>
SIX MONTHS « • I I 4 • f I I I I I f I « LC3
THREE MONTHS • • • • • • • • • • • • • • • • CM CTl
Enuned at the Post Office at Carnesvnlc Georgia as second
Class Mutter
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Attorney (Jeneral Makes
Report on Inherit¬
ance Tax
We publish here below the re¬
port made to the Governor bv
Hon’ Clifford Walker concerning
the inheritance tax;
In re: Iheritanoe Taxes: The
Act of August, 8tb, 1916,contains
the following provision;
“It shall be the duty of the At
torney General to enforce the
payment and collection of all in
hertance tax due are that may be¬
come due unto the State.’’
4
Let Our i Vdtv,- 0 *
We pay 6 per cent on time deposits, and one dollar will start an account with us. Our principles are
“’Safety First” and we offer every accommodation consistant with good banking, So deposit your money
with this* bank. We have the largest surplus of any bank in North r ~- tfftpital stock.
You bank with us and we will bank with you.
The Canon I IB
• »*•
Canon orgia.
I have the honor to sub mit my
report of my affect, to comply
with the of this (aw.
Careful preliminary investigation
into the operation of the inherit¬
ance tax law co veving a period of
several months, convinced me
that the protection of the interests
of the Saate, absolutely required
a detail examination into eveiy
estate administered within the
four years since the passage of
the Act, I, there, fore, associat
ed as good lawyers as I could se¬
cure in each county for that
purpose. Their leports of file in
this office and briefly abstracted
in this report conclusively demon¬
strate the wisdon of ibis action.
J Nineteen of the country
counties (those which did not in
elude large city) report default¬
ing estates valued at $2,555.00-
2 More than this number of
such counties have vet reported,
Many of the smaller counties have
few Wealthy onizeu? so it is im
posdb’e to estimate, but it is reas
to expect a large sum —
the equal of ttio amount
reported — from the remain¬
ing country couties.
3 Through local counsel I am
the states reported !
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to me as probably rnbjeot to tbo
fixation and valued at $3.5000,
000.00. In<me of these question
of legal residence alone is involved
In another question of gifts made
immediatetv before death is at is
sue. In the third the question of
the bar of the ordinary’s
oale is raised.
4 It is in the city counties
where most wealth citizen? reside
and ofeourse, from these counties
the bulk of the inheritance taxes
should be collected'. In Fulton
county, the most popu’ous and
wealthy. 1 find that all estates
are being assested arbitrarily on
a basis of forty five per cent of
the value. This percentage is a»'-
rived at by fiouring ordinary
state property taxys and is openlv
and frankly defended as just.
The state has no abler nor more
conscientious officials than FuLons
but that thev are mistaken in
judgement is shown by the word¬
ing of the law which provides
that all the estates shall be assess
ed at their actual or market value
It is manifestly anfair that estates
in Oglethorpe. Muscogee and
other counties should be assessed
at full market price value while
the estates in some of the citv
counties are assessed at less than
half value. This condition should
bo correct! d as many thou c ands
of dollars annual income to the
state are involved.
5 While in Fulton the taxes
are being collected ujkui a system
which in rav judgement, does no
measure up lo the. in Bibb coun¬
ty, I am advised that there is no
at all. As to the in teg
try and good faith of the Bibb
officials the same could be
of them as was said ot the
Fulton Y et frankness
forces me to say that there soems
to be no business like checking
even of estates actual’y admimst-
ed. Estates tty dozers have es-
caped taxation. .Some of the lead
lawyers have boon administrators
or executors of some of these de-
faulting estates. It is amusiug
to note the number oi the estates
liable to the 5 per cent tax that
have not been returnor assess
Some of tceso estates have
been transferred to persons in no
way related to the deceased.
The state hat been depr.ved of
tax upon $5;0d0,d0 each upon
practically even- estate assessed
through a mistaken' conception of
the law itself, an exemption call¬
ed “legal exemption” being allow
ed over and above the exempt¬
ions actually provided bv law.
0 It probably not be profitable
to extend this report father. My
files and corespondaiic-e are sub •
jeetto inspection if father detail¬
ed inisrmation is desired. Most
unfortunate lack of system and
unformatv characterizes ibe ad
ministration ot this tax law in
practiallv all of the counties, i
haven’t the slightest doubt that
vigorous and efficient representa¬
tion of the State’s interest during
the past four years would have
netted the state an income from
taxable values from $5,000,000,00
to $7,500,000,00. Likewise l be¬
lieve that such represen'.ation
together with cxplanab on of the
te»nis of the law an even public
itv as to the yery existunce of the
l.uv almost, if not quite double
the State’s income from .Ins tax
in the tuture.
7 The able and honored autli
or of Goorgi i’s Inheritance Tax
Law iomimls me that no g-eit
constructive legislation was evt-r
perfected la one bdl in one year’s
time. Indeed as was probably,
true in this ca*e, it is quite quest -
onableif the state is not barred
from a remedy or right of ap-
peal atter the filing of the cettifi
ca te of the Ordinary however
incomplete may be the inventory
furnished him or however mislead
ing bis information as to values.
This being true pending amend¬
ments by the Legislature, it has
proved profitable to have the
States represented in the checking
of inventones* 1 and the fixed of
values. For such services actu illy
rendered the State, has been al
lowed. I have conferred w.th the
author of the bill who fortunate
ly is a prominent member of the
present Legislature, and amend¬
ments will be proposed stieagth-
ening the bill, clearing up such
of its proyisions as may be uncer
tain and providing icr better
system and greater umformity in
in the payment’ of collection of
taxes•
Retpectfully submitted,
CLIFFORD WALKER.
Attorney-General.
Sale
Georgia Franklin ( ountv.
Bv virtue of an order from the
of Ordinary of Franklin
will be sold at public out.
on the first Tuesday in Aug
ust 1917, at the Court house
said county, between the
hours of sale, the following
real estate. One house and lot in
the town of Lavobia. Georgia,,
one h»lf acr^more or
less, bounded on east hv V’iciterv
Street, on North- by Alley, on
West bv Southern Railway 'm
South by T, F A'tison. Ter i in
of sale casti.
T, VV. Freeman.
Adm’rof Mrs.Lida Freeman estate
Notce
A’,1 )!'ni hr/ i r himh
against estate of Kate Merritt, do
ceased, of Franklin County coun¬
ty Georgia, are hereby not! fled
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to render m their demands tothe
undersigned according to law.
Tlrs May 22rdl9J7.
C. A. Ginn.
Administrator of Kate Men it t
.. deceased.
Notcie
SO I Acres Land near Ashland
Ga., on and near National High •
way, will cut into small teacis to
salt the purchaser. Also G:n
Plant near Hshiaud. Terms giv-
er»
W. H, Smith.