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PAGE EIGHT
REVfSE GEORGIA W
LAW SAYS FULLBRIOHT
IN HIS ANNUAL REPORT
Slate Tax Commissioner Pouts
Defects in Existing Statutes as
He Views Them
FAVORS LEVY ON INCOMES
Law Should Not Be Repealed
Outright, But Revision and
Amendment Is Desirable
ATLANTA, May 21.—-A revision
of the tax equalization law to relieve
it of certain objectionable features
and the employment of an inheri
tance tax field agent upon a salary
basis are urged by H. J. Fullbright,
state tax commissioner, in his annual
renort released Sudnay.
‘‘There are a number of defects in
the present law regulating the return
of property taxation and equaliza
tion of tax values both between in
dividuals and counties,” Mr. Full
bright says. “Some of these defects
have been reneatedly called 1 o the
attention of the General Assembly,
both by the former State Tax Com
missioner and the one now occupying
that position: so far, none of these
defects have been remedied. The law
should not be repealed outright, but
should be so revised and amended as
to relieve it of the objectionable fea
tures which it now contains.
“The members of the local boards
should be selected bv the Grand
Jury and it should be left to the dis
cretion of the Grand Jury whether
the number should be limited to
three or increased not to exceed one
for each militia district in the coun
ty; a workable provision should be
made for removing incompetent or
corrupt members in case any such
might be found in said boards; the
low should provide for conferences
of the county tax officials in each
Congressional District, to be held
once a year; it should provide that
the recommendations of these dis
trict tax conferences would furnish
the basis for esualizing tax values
in the counties, as well as between
counties.
“Provision should be made for a
state board of review with jurisdic
tion over appeals from county boards
on account of differences between
such boards and the state tax com
missioner, as well as apneals bv pub.
lie utility corporations from changes
required in their returns by the
Comptroller-General. This would
bring all matters of taxation finally
under the same authority and do
away with arbitration in case of dif
ferences between the Comptrojlei
General and those taxpayers re
quired to make returns to that of
ficial.
“It would also provide a more sat
isfactory method of adjusting differ
ences that might .arise between the
State Tax Commissioner and county
authorities. There are a number of
other changes as to mere details in
the present law which should be
made in case it is revised.
“Other objections have been
charged against the present lav.
which are not founded in far*,
among them being the charge that
its administration has resulted ir
increasing taxes upon real ( state
while relieving other classes of prop
erty of taxation.”
The substitute recommended bv
Mr. Fullbrighf for the existing law
follows:
“All taxes shall bo levied end col
lected under general laws and foi
public purposes only. The Genera'
Assembly shall have the power to
classify property for taxation and
to adopt different rates and methods
for different classes of pronertv for
state and local taxation. But all tax
ation shall be uniform upon the same
class of subjects within the terri
torial limits of the authority levy
ing the tax. Taxes may be levied ad
valorem upon any given class of
property without regard to the meth
od uesd in levying taxes on any other
class of property. Taxes may also be
imposed upon inheritances, privileges
and occupations, which latter classes
of taxes may be graduated, and
when levied may contain provisions
for reasonable exemptions.
“The General Assembly shall also
have authority to levy taxes upon in
comes, which tax may be graduated,
she Tate in no case to exceed five
per cent, provided that provision
shall be made in the law levying
such taxes for crediting the same
with the amount of property taxes
paid to the state during the year
for which such incomes are taxed,
except no credit shall be allowed for
taxes on unimproved and undevel
oped property. Such exemptions may
be allowed as may appear to the
General Assembly to be reasonable.”
■I RETURNED
Contractor Asserts He Was Held
in Heavily Barred Basement
of Atlanta Residence
ATLANTA, May 21.—J. A. Ma
loney, a contractor of Kirkwood su
burb who disappeared here two
weeks ago, was returned to his home
early today by three men in a closed
car.
Maloney said that he spent two
weeks as prisoner in a heavily bar
red basement of a house in Atlanta. |
fie was torture*,f, he said, and given :
littlb food. Maloney said he did not ■
know the names of hi:- abductor.- j
who, he said had lured him to a spot j
in the residential section and seized ‘
kirn.
Sanitary Dry Cleaning and Steam
Pressing Work Guaranteed
Buchanan Brothers
Phone 41 124 Forsyth St.
FREE $50.00 IN GOLD-100 FREE MOVIE TICKETS
I The ? 50 In Goid free crn n n Ret " rn l
■ Find The Wrong Street or Phone Number pk 11 ?|| W | 3*l ■
W T Also 100 Free Tickets to Opera House
1 And Rylander Theater Your Address•.
Each week we will give Free 10 Ticket, to the Rylandcr “ W WrO " 8 adert!se ‘ K
’'"lpT • ,n<J 10 Tickets to the Opera House to the first 10 answers TW” SJ® ■ H U ment 0f... _ The
re <cived after each appearance of this page on Thursday and Jir 318. „. J W - "
* after the issue of Mondays—2o Free Tickets Each Week. number should have been ■
—At the conclusion oi the contest 5 weeks hence, we will jg! . *^Lz ; Fill out this coupon; write plainly; bring or send to The
TZV .« £ aWard $25 S °' d to the one find ’ n S ‘he greatest number of Jp® Contest Editor, Times-Recorder, Americus. J?
p IT* Cl* * c ron S «‘ roe ‘ °T phone numbers; to the second $10; the third, JL JL J&wd This coupon must be received by Contest Editor before H
* $5; the next 10, $] each. 5 p.m., May 24, 1923.\
I Ladies’ Japanese Sun WHEN THERE IS A DECLINE I I TW O MARKETS f
Shades, shown in ail On any commodity you will get first de-
the new. colors, the lat- cline at Piggly-Wiggly’s. Piggly-Wiggly Ptggly-Wtggly And 105 Cotton Ave
est craze. Used quite a makes the price. Others are forced to i f**Wf 51 wLtiOI'C S
bit on the Beach. Iwo follow. Get our prices on wholesale lots. n
f grades only at, each “ LET US MEAT YOU
I $125“ d 51.75 RWSWTffIJJjmj c b , , I
1 ac# 11 ICI r J Lome to see us tor r irst y—‘‘Some Wild Oats’' Opera House, for men only
Class Groceries at the
i ]• » i nd j 316 Lamar St. , . Don’t Fail, to Get Our Prices
Ladies Large, Medi- 1 Lowest Price.
I urn and Regular Size, — — Before Buying Elsewhere > K
I arc r o (. , J ni ‘?‘ io ”»- m—• e„„ Nash Market I
ings to match, showing L3.1l by fMSOnC urchase In Rogers Cash Store 110 N. Jackson St
I DOMESTIC BRFAD' i
I $1.25 ‘° $3.00 & ili (Immcus Men’s Clothing-We Can “Suit" You I
I The Quality Loaf Stein-Bloch S
It Has No Equal Society Brand
New Hand Bags, -a | -a no
showing the newer I»IO>]F’CZxCiLCi or Service, Workmanship and Exclusive Patterns
| shapes, new shades, Phone 32 12s Forsyih street North Hot Summer Da V s Are Coming ■
a splendid assorted at, “The Hottentot,” at Rylander Thursday and Friday. Jackson Prepare for them by selecting one of our two-piece sum-
Ij j, and Tuesday. ’ mcr suits in all the Summer Materials.
I ; RYLANDER SHOE CO. v I
I 2C3W. Laman st. Phone 79 E
l Newer colors, newer oaining caps I sherlock’s I
I lengths in smart styles L
lin pretty beads at, each p, jre p um Rubber Divfag for serv;ce Rubber Fresh Meats and Groceries |
I ■- ‘‘Svr>.:r Slippers, full assortment sizes and colors. . POSTOFFICEOPPOSITE US" L
| >22iv. ; yibSi. NATHAN MURRAY, Druggist phon.s? loe ««». too B
I Newer eardrops,,ex. LET US SCREEN YOUR HOUSE I
ler styles, newer shapes ' ‘ ~ Our Metal Track Adjustable Half Screen £
| at ’each Quality Plus Service, Plus Price, a> er rocery Co. has no equal. See it work before you buy. K
PA lo JQ Equals Satisfaction Sells It For Less Our all over screens are ideal. • ®
JuC t.sv i'ive pounds good ground (M ftG <■ i . r. , Americus Screen Mfg. Co. -p
coffee for ... . SI.UV Complete Lme Staple Phone 73 Rear Amnrienn Auto Co. I
M- Large Size can Royal Scarlet 47,, and Fancy Grocenes g
I}. V - Wal Salmon Steak for 4/C 332 Cotton Ave. I White and Mid-Summer 8
P DiaCK DIIK, Limit, 6 Cans to a Customer Next Harrold Bros
also silver and gold, at Pillsbury’s Bran Millinery at
I each Package —....- g
I qftp HARRIS GROCERY CO. WALKER’S I
213 Lamar Street • W
B 1 13 Jackson St- Americus, Ga.
Childlens I letty “The Hottentot,” at Rylandcr Thursday and Friday. H
I Can You Afford It ? I
I line, smocked, ages 6 , . r
months to 2 years at, FIRST CLASS SHOE REPAIRING Can you afford to grve your wife
each All LI Iwz ITN 1' m How is your Spine? comtorts only when you can share
All 1 land work Done by an Expert them? W
K /th « /■» r* 1" °‘her words, How Is Your ’ EBS
$1.65 Shoe Maker Can you afford to take from your 3
I TILLMAN AND BROWN children their education? ' |
Children’s P tt l itters of Feet . Can you afford to shift to other
I Votfe Druse's, colored Phone 302 117 N. Jackson St. ADJUST THE CAUSE YOURS? ieSpO ‘ lsibii ‘ ty which U |
showing a range of all . H
I the new styles, ages 6 “The Hottentot,” at Rylander Thursday and Friday. * * m k e > ' * MnDTUIUfCTrDM MIITII AI I ITT
to 16 at, each 122 windst ”- Ave, Americus, Ga. THE NORTHWESTERN MUTUAL LIFE
I $3.00, 3.75 and $4.50 Look for the Red Posts colored omce: 21# For.yth st. INSURANCE COMPANY 8
I HUES, rUBES and t
I £±, y ra “ ■ ACCESSORIES Hamilton Yancey, Jr. |
i J ~, S AMERICUS ■■■■■HNMRBHHfIB district manager and associates I
J ih "” 141 M STEAM VUICWINC COMPANt |
I CHURCHWELL’S |k- . I
w . .. Phone 506 ®
218-222 W. Lamar St- 106 Jackson Street ®
I ... —.
Americus Ga. “ See Traili "K African Wild Animals, ’at Opera House today '' Wild Octr. ’ Opera House W.ldi^7d a
; ; | and Tuesday. J
THE AMERICUS TIMES-RECORDER
MONDAY AFTERNOON, MAY 21, 1923 <