Newspaper Page Text
By Holder & Williamson
INTERPRETING THE LAW
Last week a very clever and
courteous young: man was in Jeffer
son representing the Revenue De
partment of this State. His busi
ness is to find more income taxes,
especially from farmers. In recent
years if a farmer in making his in
come tax returns reported as an ex
penditure for that year placing new
roofs on dwellings, barns and cribs,
etc., supplying residences with win
dows and doors, putting in some
new floors, re-weatherboarding
them or rebuilding chimneys and
making other similar repairs, he is
not permitted credit for these in his
income taxes, because it is claimed
that these expenditures are invest
ments, and not expenses, in farm op
erations. According to observation,
experience and analysis of this ques
tion, the Revenue Department has
an erroneous idea. These expenses
cover a loss the farmer has sustain
ed each year for a period of years,
and they do not constitute an invest
ment.
tt t t
Some farmers in certain years,
especially during boll weevil, drouth
and depression years, had such small
income and no profits that they
could make no repairs on buildings
at all. These structures depreciated
more and more each year, because
many farmers made barely enough
to pay school, state and county tax
es. So the repairs now made cover
a portion of the losses incurred
during those several “bad” years.
Of course, the Revenue Department
is within the purview of its duties
to collect every possible dollar of
taxes under the existing laws of the
state. This department is to be
commended for its activity and zeal
in raising all possible revenue for
state purposes, provided the laws are
not misinterpreted, nor stretched.
Under no circumstances should this
be done, revenue or no revenue.
tf t t
No effort should be made to en
force such a construction of the law
as above mentioned without it hav
ing first the full sanction of the At
torney General, who seems to be a
fair-minded lawyer, and one of abili
ty. Talmadge says, however, that
the Attorney General of Georgia re
cently declared unconstitutional an
act requiring that all students fees
of Georgia University and her
branches and all other funds re
ceived, except their regular appro
priation, shall go into the state
traesury. This is a just and wise
law. But good or bad, what about
our Attorney General passing on
the constitutionality of laws? It is
enough to endure Supreme Courts
taking such action, but for an At
torney General to assume such pre
rogatives is almost the limit. The
word “almost” above is used, be
cause judges of all courts, superior,
city, county and militia district
judges—Justices of the Peace, if
you please, may soon be rendering
opinions similar to the one of the
Attorney General, and they have
just as much legal and constitutional
rights to do so as this official of the
state.
But such drastic understanding of
the income tax law as is now being
attempted to be enforced by the
Revenue Department, should not be
put into operation or any effort
made to do so without a positive,
clear and unequivoal statement
from the legal department of the
state, headed by the Attorney Gen
eral, that such a construction of the
law is absolutely correct. If more
money is essential for the operation
of the state government than the
present laws fairly interprected will
produce, then other laws should be
passed for raising revenue, or ap
propriations reduced. Just because
the people of Georgia at the ballot
box refused to legalize the sale of
liquor, and the state treasury being
thus deprived of the revenue from
this source, this amount should not
be taken from tax payers by
warping the income tax law'. It is
not just nor right.
tt t t
A little pamphlet has just come
to the writer telling of a state-wide
improvement meeting of the one
variety cotton community, being
held this week in Orchard Hill. Har
ry L. Brown, assistant commissioner
of agriculture, is the speaker. A
The Jackson Herald
SINGLE COPY 5c
map of Georgia, showing the coun
ties that have one variety cotton
communities, credits Jackson county
with five. Only one county, Doug
las, has a greater number, nine.
DeKalb and Henry have the same
number as Jackson, five. It is claim
ed that the production per acre by
planting in a community the one
variety will be increased ten per
cent at practically no extra expense
or trouble. It is also claimed that
the average premium per pound re
ceived above price of other cotton is
about one hundred points. The one
variety seed program is thus con
sidered of financial value and im
portance to the cotton growers.
tt t t
Arthur DeLaPerriere is in the
West, traveling in his car, carrying
along behind it a trailer. A card
received from him a few days ago
from Salt Lake City, Utah, states
that he has already covered about
five thousand miles on this trip
since he left his home in Hoschton.
Seeing the country with the kind of
outfit he is using is about the best,
as well as the most economic, mode
of transportation. The trailer may
be called a roving or moving home—
or a residence on wheels. Cooking,
eating, sleeping and resting are all
done in the trailer. Today in the
United States there are hundreds of
such outfits going from place to
place, transporting persons for
sight seeing, recreation and pleas
ure.
The writer had the pleasure and
honor last week of talking to the
political organization in Atlanta
called Tammany. It is the first time
in four years he has made an effort
to make a speech on political ques
tions. He had as his subject, De
mocracy, or Our Form of Govern
ment. The speech had no political
significance, whatever. It was made
at the request of Marshall E. Merk,
a native son of Jackson county,
who was on the committee to select
a speaker for that meeting. Since
he complimented us by extending an
invitation to address the above
named organization, we showed our
appreciation by accepting it. We
enjoyed meeting with the members
of this very live and active organiz
ation.
tt t t
Marshall Merk, a Jackson county
son, John A. Boykin, solicitor gen
eral of Atlanta circuit, W. E. Hop
kins, business man, John L. Cone,
recorder, and other well known citi
zens of Atlanta are active members
of Tammany. Colonel George W.
Westmoreland of this city made an
address to this organization, which
was highly complimented by many
who heard him. He was introduced
by Dr. Nat G. Long, pastor Glenn
Memorial Church of Atlanta. Nat
is a county product, of
whom his numerous friends every
where are very proud, for he is one
of the ablest and foremost preachers
in the North Georgia Cbnference.
Few men in the Episcopacy itself are
his equal as a student, speaker,
philosopher and preacher. None are
superior to him.
BARNETT REUNION
Among those who \tere guests of
Mr. and Mrs. Sam G. Barnett,
Hoschton, Ga., on Sunday, August 1,
were: Mrs. Clarence S. Hale and
children, Hazel Dean, Billy and Bar
nett, Hixson, Tenn.; Mrs. James A.
Stancil and family, Vertis, Willard,
Marelle, Susie Kate, Parks, and
Genevirie; Key Bridges; Mr. and
Mrs. Ralph Barnett and sons, Billy,
Sam and Max Terry; Mrs. Wiley P.
Holland and children, Horace and
Damaris, Braselton; Miss Frankie
Otwell, Atlanta; Mr. and Mrs. T. C.
Stevens and family, Patsey, T. C.
and Elaine; Mrs. T. K. Randolph,
Athens; Mrs. W. T. Evans and son,
Wildon; W. A. Barnett; Mr. and
Mrs. Guy W. Barnett; Mrs. F. J.
Evans and children, Reece, Royce
and Dorris; Miss Gladys Ash; Mr.
and Mrs. H. F. Baird and daughter,
Rita Nelle; Mr. and Mrs. B. Cash
and son, Billy; Mr. and Mrs. H. C.
Baird and Charles; Bobby Ivey,
Americus.
Mr. and Mrs. Barnett are now
visiting Mr. and Mrs. Hale, in Ten
nessee.
JEFFERSON, Jackson County, Georgia.
BOARD POSTPONES
ACTION ON BOOKS
Action on both textbooks and Bi
bles was postponed Saturday at the
state board of education’s meeting
on the free school book problem.
The day-long session ended with
Governor E. D. Rivers’ calling on
publishers’ representatives to at
tempt a shave in prices they offer
ed the state for the approximately
3,000,000 books which will be pur
chased, and with no action in the
proposed purchase of 800,000 Bi
bles.
The board allowed any bidder un
til Monday noon to submit “down
ward revisions” in offerings, and
will meet again Wednesday to can
vas detailed tabulations of all bids
and possibly to award contracts.
In the tabulations coming before
the board then will be those of some
10 bids in Bibles—B2o,ooo of them.
The board remained silent on the
controversy which has grown around
its proposal to give each student a
Bible along with textbooks.
The major portion of the board’s
meeting was consumed with hearing
reports of professional committees
appointed to select textbooks suit
able for the state system.
The board heard complaints from
several representatives whose books
were not on the recommended list.
Among these were two spelling
books —both of the blue-back varie
ty. The representatives scattered
copies of their manuals about the
board’s meeting table, and suggested
inspection along with recommenda
tions that the books be adjudged
suitable.
Several arithmetic book publishers
also lodged complaints at being left
off the list.
Bids of some 75 publishers were
turned over to department of edu
cation officials for tabulation and
presentation to the board next week.
The bids were the second obtained
by the board. The first offerings
were rejected as being too high.
Governor Rivers said a superficial
examination shows “the bidds are
still disappointing.”
He called on publishers to reduce
their prices again in revised bids if
possible.
“If you have gone as far as you
can, that is all you can do,” he said.
“But you must remember we have
only so much money and a certain
number of books which we must buy.
We have to do it this way.
“If necessary, the board can go be
hind the professional committees
and purchase books they did not
recommend if the prices are bet
ter.”
Widows’ Pension Forms
Mailed Out
Judge W. W. Dickson has applied
for pensions for 10 widows of Con
federate veterans married between
January 1, 1881, and January 1,
1920. They are: Mrs. N. A. David,
Mrs. K. A. Massey and Mrs. Lucy
Venable, all of Nicholson; Mrs. Nelia
White and Mrs. Mintie P. Wright,
Maysville; Mrs. Valeria Roberts,
Pendergrass, Mrs. Alice Thurmond,
Statham; Mrs. Sallie Neal and Mrs.
Nancy Mauldin, Jefferson, Mrs. V.
L. Dalton, 'Commerce.
A constitutional amendment rati
fied in the June 8 general election
provided widows of veterans married
prior to January 1, 1920, be placed
on the pension rolls. Previously,
1881 had been the limit.
Stanley Jones, director of State
Veterans Service Office, says that
each new pensioner will receive S3O
per month from the cigar and cig
aret stamp tax funds, but said it had
not been decided when payments
will begin.
“It may be found necessary for
the general assembly to pass an en
abling act before payments can go
out,” he added.
Widows who have not resided in
Georgia since January 1, 1920, are
not eligible for pensions nor is a
widow who remarried after the
death of her soldier husband.
Jones said ordinaries will be no
tified as soon as possible of the ap
proval or disapproval of each ap
plication.
Professor H. J. W. Kizer spent
the past week-end in Columbus with
Mr. and Mrs. H. E. Avant, and was
accompanied home Sunday afternoon
by Mrs. Kizer and Bert.
NO NEW TAXES SAYS
RIVERS
Atlanta, Ga.—Governor E. D.
Rivers said today there would be no
new taxes passed at the extra ses
sion of the legislature in late No
vember or December.
The governor spoke positively at
a press conference to end rumors
that new taxes would be enacted at
the extra session.
Rivers pointed out that the recent
curtailment of appropriations to 80
per cent was merely an arbitrary op
erating figure and is not a perma
nent reduction.
“In my judgment,” the governor
said, “the $2,000,000 carryover from
the last fiscal year, the $2,000,000
increase in ad valorem taxes, to
gether with the increase in income
taxes and tobacco taxes will pay the
appropriations for the present fiscal
year 100 per cent on the dollar.
“The 80 per cent payments we
are making during the present quar
ter constitute an arbitrary operating
figure that we know the current re
venue will pay beyond the shadow
of a doubt.
“As the revenue comes in and a
more accurate determination can be
made, the basic figure will be chang
ed. This has been the custom in
Georgia for several years and marks
no change in policy.
“As I see it, present revenues will
pay all the increased appropriations
and I do not intend to recommend
any additional taxes or new forms
of taxation.”
Rivers said the legislature might
pass some new form of taxation but
said that if it did it would reduce
some other tax.
Rivers also told reporters he plan
ned to begin a series of conferences
soon to study revision and make
plans for the special session.
The session primarily will be for
the purpose of passing enabling acts
to put homestead and personal pro
perty tax exemptions into operation,
to amend the bus and truck main
tenance tax act, and to revise in
come tax laws generally.
The governor said all citizens
would be given an opportunity to
appear before the legislature com
mittee at these conferences and give
their views of tax reform.
66 Social Security Checks
Distributed in Jackson Cos.
Distribution of checks for a total
of $553 to Jackson county citizens
marked actual beginning of Geor
gia’s social security system, author
ized by a vote of the last legisla
ture, and ratified by vote of the
people. These‘checks were given to
66 persons, the highest amount given
any one person being sls. The aver
age amount paid was $9.
In Jackson county, applications
were made by 564 old-age pension
ers, 12 blind, and 45 dependent.
105 of these have been passed upon,
66 being approved; and, as stated
above, checks mailed.
The remaining 419 applications
are pending, and will be passed up
on as rapidly as the director and her
office force can reach them.
In Georgia, $66,240.12 were dis
tributed to 1,144 old age recipients,
1,202 dependent children, and 21
blind persons.
The old age pension checks aver
aged sll* each, the checks to chil
dren, $7.10 and to the blind, sl4.
Quite a ceremony was made in
Atlanta over the delivery of checks
Nos. 1, 2 and 3.
W. W. Webb, director of old age
assistance for the state and organiz
er of the Old Age Pension club
which once claimed 123,000 mem
bers, personally delivered these
checks to the first three men signing
the membership rolls for the club.
Brought to Atlanta from Hahira
for the ceremony in the governor’s
office, the men, with the amounts of
their checks, were:
John David Lehman, $10.14; John
H. Bass, $9.83 and James Franklin
Griffin, $10.69.
Governor Rivers, who was speak
er of the House which passed the
old-age pension bill subsequently ve
toed by former Governor Talmadge
in 1935, and who made pensions one
of the chief planks in the platform
upon which he was elected to the
governorship, returned to the Capi
tol after a prolonged absence be
cause of illness to preside at the
presentation ceremonies Saturday.
Thursday, August 5, 1937.
SENATE VOTES FOR
WAGE-HOUR BILL
By a vote of 56 to 28, the U. S.
Senate Saturday passed the Black-
Connery wage-hour bill.
Majority Leader Barkley, making
his first appeal for a major admin
istration measure since his election
as floor leader, told the Senate it
was “not dealing with cold econo
mic figure? but human problems and
social problems.”
“If the time has arrived," he de
clared, “when we must choose be
tween two horns of a dilemma —
whether all our people will work
three-fourths of the time or three
fourths of all people are to work all
of the time and the other one-fourth
not work at all, then I choose the
former.”
The following was the vote:
For The 8i11—66
Democrats:
Adams, Ashurst, Barkley, Berry,
Bilbo, Black, Bone, Brown of Michi
gan, Brown of New Hampshine, Bu
low, Chavez, Clark, Dieterich, Ellen
der, Gerry, Guffey, Hatch, Hitch
cock, Hughes, Johnson of Colorado,
Lee, Lewis, Logan, Lonergan, Ma
loney, McAdoo, McCarran, McGill,
McKellar, Minton, Moore, Murray,
Neely, O’Mahoney, Overton, Pepper,
Pittman, Pope, Radcliffe, Reynolds,
Schwartz, Schwellenbach, Sheppard,
Thomas of Oklahoma, Thomas of
Utah, Truman, Tydings, Van Nuys,
Wagner, Walsh, Wheeler —51.
Republicans:
Davis and Lodge—2.
Farmer Laborites:
Lundeen and Shipstead—2.
Progressive:
LaFollette —1.
Against 28
Democrats:
Andrew, Bailey, Bulkey, Burke,
Byrd, Byrnes, Connally, Copeland,
Donahey, George, Gillette, Glass,
Harrison, King, Smith—ls.
Republicans:
Austin, Borah, Bridges, Cappeg,
Frazier, Hale Johnson of California,
McNary, Nye, Steiwer, Townsend,
Vandenberg, White—l3.
Senators paired or announced for
the wage-hour bill were: Smathers
(Democrat, New Jersey), Green
(Republican, Rhode Island), Norris
(Independent, Nebraska), and Hay
den (Democrat, Arizona).
Paired or announced against were:
Holt (Democrat, West Virginia),
Herring (Democrat, lowa and Cara
way (Democrat, Arkansas).
Paired, but position not announc
ed, were: Duff (Democrat, Wiscon
sin) and Gibson (Republican, Ver
mont).
STATE HAS CONITRACTED
FOR PAVING OF 627 MILES
COSTING $9,738,756
The State Highway Board has let
contracts for _27 miles of roads at
a total cost of $9,738,156 since tak
ing office last January, and has SB,-
040,378 set aside for specific proj
ects to be let in the immediate fu
ture.
Of the projects already under
construction 165 are federal aid
projects on main trunk highways,
twenty-six are state aid projects
and 108 are county projects. This
does not include any work done or
planned by the post roads division
of the Highway Department now in
operation.
Commenting on the report Chair
man Miller said:
“We have had wonderful co-oper
ation, practically 100 per cent, from
the county commissioners of the
state. Without their co-operation
your Highway Department would
have been greatly handicapped.
“We want to say one word in ref
erence to the United States Bureau
of Public Roads. There is existing a
thoroughly mutual understanding
and co-operation between your High
way Board and the Bureau of Public
Roads.
“Your Highway Board feels that
the public should be made acquoint
ed from time to time with its oper
ations.”
NIX-ADAIR REUNION AUGUST 11
The Nix-Adair reunion will be
held in the park at Commerce, Ga. t
on Wednesday, August 11th, at 10
a. m. Those attending are request
ed to bring a basket dinner.
Mrs. J. L. Braselton, Sec.
Vol. 62. No. 1.
CRIMSON CLOVER IS
NEW LEADING CROP
E. D. Alexander, agronomist for
the Georgia Agricultural Extension
Service, says that crimson clover, be
cause of its adaptability to many
uses on the farm, is rapidly becom
ing a leading crop for the northern
'half of Georgia. He urges farmers
to plant a sufficient acreage in this
crop this fall.
Because it can be used for soil
improvement, soil conservation, as a
pasture, for hay, and for seed, he
declared) crimson clover has the
extraordinary distinction of being a
five-way crop that fits into a farm
program, well balanced between
crops and livestock. It can be
grown anywhere in that portion of
the state north of an imaginary line
through Columbus, Macon and Au-
gusta.
Asa soil improvement crop,
crimson clover gives growths of 4 to
8 tons of green manure per acre
which, when turrjed under, adds to
the soil an amount of nitrogen
equivalent to 300 to 600 pounds of
nitrate of soda. It is also estimated
that greater organic matter equiv
alent to that in 3 to 6 tons of barn
yard manure is added to the soil.”
Asa soil conservation crop, this
clover has few equals after it is
established in the fall. The dense
growth protects the soil from
heavy, beating rains, and the dense
root system helps to hold the soil
particles in place.
One of the most practical uses of
crimson clover is for temporary pas
ture during the winter and spring
months. It can be sown on per
manent pasture, with good soil, or
in combination with small grain on
an area that has been in cultivation.
The area should be fertile for best
results, and early seedings give the
greater amount of grazing.
Crimson clover helps to make a
hay of excellent quality in combina
tion with small grain such as oats,
wheat and barley. Being a legume,
it also adds protein to the mixture,
which very materially increases the
feeding value, he added. > (
6 GEORGIANS KILLED
IN AUTO SMASH-UPS
At least six Georgians lost their
lives in automobile wrecks last week
ends as 180 automobile deaths were
reported throughout the nation. *
The dead were:
Tom Fouts, 28, of Suwanee, kill
ed Sunday night in an accident on
the new Buford highway, near Bu
ford.
Willie Stellman, chauffeur, fatally
injured in a truck-auto collision
near Waycross.
Thomas D. Moon, 28, Harris coun
ty prison guard, died in Columbus
Sunday night after receiving injuries
in a truck accident.
Frank Alsobrooks, 32, of Ellijay,
killed when a truck in which he was
riding overturned near his home.
Melvin Whitaker, 22, of Harlem,
killed near Augusta Saturday night.
Miss Ona Mae Jennings, 17, of
Union Point, died as the ysult of
injuries received in an automobile
accident eight miles west of Greens
boro.
Six persons were injured near
Gainesville. They were Helen Wil
son, 16, of Winder; W. A. Gravitt,
Harris Crow and C. W. West, of
Gainesville; Mrs. W. J. Bowman, of
Chicopee.
PARTY HONORS BILLY CARTER
ON 21ST ANNIVERSARY
Observance of the twenty-first
birthday of Billy Carter, son of Rev.
and Mrs. R. E. Carter, was enjoyed
Saturday at their home on Grady
avenue, Athens.
Members of the Young People’s
Bible class of Central Presbyterian
church, of which Billy is a member,
and a few other friends were pres
ent.
A booklet was presented Billy
containing affectionate expressions
written by members of the class
and all were invited out on the
lovely back lawn where watermelons
were enjoyed.
Friends of Rev. and Mrs. Milo H.
Massey and Miss Carolyn Massey
will be delighted to know that they
are visiting in Jeeffrson this week,
guests of Mrs. W. C. Roberts,