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axation changes
IN GEORGIA URGED
BY COMMISSIONER
CLAUD NORMAN SAYS GEN
ERAL PROPERTY TAX IS
WHOLLY OUT OF DATE.
i ia’s new system of state rev
,1 vire n $366,000,000 in taxes on
netted alone 1926,
tangible property m
1 Georgia, with her ancient gen- pal
property tax, was reaping a
, al 148,000,000 from this source, R.
!■ state tax commission
laud Norman, meet
told citizens of Augusta at a
, few days
f civic clubs here a
r- 0
Ir Norman’s address, one of a
j delivered the state
iries being over
the interest of tax reform, con
'tuned the state’s present system
' “inadequate, unjust, inequitable,
,d wholly unfitted to modern condi
» a vigorous appeal was made
ons. place, of
r adoption, in its a person
[ income tax and a gross income or
ties tax on business.
The commissioner spoke in part as
(Hows: has been . .
“Tax revision an issue in
eorgia for more than a generation,
number of efforts have been made
I change our obsolete and antiquated
tvenue system, but these efforts have
j far not been successful. prevails in Geor
“The system that
j a if it can be called a system, is
,
hat is known as the general prop
:ty tax. All property must be taxed
j valorem, that is, according to its
Hue, and all property of whatever
y or character must be taxed at
ie [“As same rate.
a matter of fact we are operat
ig under the same fundamental sys
U that existed during the Revolu
onary period. The superstructure
is been added to from time to time
s deficits in the treasury demanded
ore revenue, There has been little
t no system in these additions, little
pportunity for care or study or the
irmulation of definite and intelligent
kancial policies.
[ 'The general property tax taxation is con
tmned by all authorities on
I inadequate, unjust, inequitable and
[holly unfitted to modern conditions, federal
pofessor Seligman says “the
loperty I tax as actually administered
beyond peradventure the worst
lx known to the civilized world. It
| [tendon so flagrantly inequitable explained that its
can only be
[rough ["The ignorance or inertia.’
actual returns for our state
[ow [rrying what classes of property are In
the burden of taxation.
numbers the assessment of
[asses of property for the year 1927
ps one billion, 275 million.
“City and town real estate was as
ssed at 449 million, or 35 per cent
the total; farm lands at 301 mil
pn. or 24 per cent of the total. Real
bate, city and farm, paid 59 per cent
all property taxes.
“Manufacturing industries, includ
g all assets, tangible and intangible,
pre valued at 73 million, or 5% per
nt. Railroads and public utilities
pre assessed 205 million, or 16 per
nt. Stocks and bonds returned for
xation amounted to 2% million, or
pe-fifth of one per cent, while money,
pts, and every other species of in
eligible property aggregated 46 mil
Pn, a total of 48% million for all
bses of intangible property.
[“Money, N stocks, bonds, mortgages,
all other binds of intangible prop
fty except bank shares, which are re
ped and the tax paid by the bank,
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The
GEORGIA MOTOR
VEHICLES NUMBER
MORE THAN 300,000
TOTAL REGISTERED IN UNITED
STATES DURING 1927, MORE
THAN 23,000,000.
More than twenty-three million mo
tor vehicles were registered in the
United States during 1927—an aver
age of one to every 5.13 persons, us
ing the population estimate for the
middle of last year—it has been an
nounced by the bureau of public roads
of the United States Department of
Agriculture.
The information was said to have
been gathered from motor vehicle
registration authorities of the var
ious states.
constituted only 3.7 per cent of the
total tax values of the state.
“There has been a marked increase
in intangible property in recent years.
The general public has invested in
stocks and bonds as never before, yet
the percentage of all intangibles re
turned for taxation in Georgia has de
creased from 14 1-5 per cent in 1875
to 614 in 1918, 4% in 1926, and 3.7
per cent in 1927.”
“Virginia, under a different system,
J bonds, had returns notes, in and 1926 debts, of money, of stocks,
366 mil
lion against our paltry 48% million.
“The expenses of government have
increased tremendously within the
past few years. In the period from
1919 to 1924 the expenses of state
government throughout the Union
increased three hundred millions,
while local expenditures—county and
municipal—increased one billion, two
hundred dollars.
“We are thus faced with a two-fold
problem. More revenue must be rais
ed. The present burden borne by real
estate must be relieved. A modern
tax plan that will reach the property
now escaping taxation will provide all
the revenue that Georgia needs, will
result in a material reduction in the
taexs now assessed, will equitably dis
tribute the tax burden, and bear heav
ily on no individual.”
The best means of attaining this
end, the speaker said, lies in a state
personal income tax, graduated ac
cording to ability to pay. Such a
system is endorsed by leading tax
authorities, he said, and has been
found practical through experience
of other states and countries.
Mr. Norman suggested that rev
enues derived from such a tax should
be divided equally between the state
and the various counties, the latter to
be paid in proportion to the states
taxes paid by a county and in such
manner as to reduce the county tax
rate.
A business tax, in the form of a
gross income tax or a sales tax,
should supplement the levy upon
personal incomes, the speaker spid,
asserting that the present state li
cense tax on business—a fixed sum
—is “unequal, illogical, and does not
bear any just proportion to the in
or profits of the business taxed.”
Abolition in most instances of the
special license taxes and substitution
of a general sales tax was recom
mended, The taxation of real estate
tangible personal property should
left entirely to the counties and
municipalities as a source of revenue,
speaker said.
Informed that twins arrived at his
Robert Stolton of Surbition,
went to London and joined the
The total registration was found to
be 23,127,315 vehicles, including 20,-
230,429 passenger vehicles and 2,896,-
886 motor trucks and road tractors.
This figure was said to represent an
increase of 1,125,922 vehicles over
1926—a gain of five percent.
States showing increases of ten per
cent or more were North Carolina,
South Carolina, Utah, and Arizona.
States with numerical increases in ex
cess of 50,000 were New York, Calif
ornia, Ohio, Illinois, Texas and New
Jersey.
Georgia’s registration for the year
was shown to be 300,635. Figures
for other Southern states were as fol
lows: Alabama, 243,539; Florida, 394,-
734; North Carolina, 430,499; South
Carolina, 199,635; Tennessee, 294,567;
Texas, 1,111,407; Virginia, 337,607;
West Virginia, 245,819; Kentucky,
285,621; Louisiana 255,000.
As in other recent years, the sur
vey showed, motor vehicle registra
tion receipts constituted a substantial
contribution to funds for road con-
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THE CAIRO MESSENGER, F ..RIDAY, APRIL 27. 1928.
struction. Total receipts from regis
tration fees and licenses were found
to be $301,061,132.
These funds were said to have been
allocated as follows: Collection and
administration, $14,876,410; state
highways, $189,985,289; local roads
$53,577,893; payments on state and
county road bonds, $38,087,598; mis
cellaneous purposes, $4,533,942.
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Cream Producers
Attention!
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pay the highest prices and express
charges. Cans returned and checks
mailed same day cream is received at
our plant.
SUWANNEE RIVER CREAM
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