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JUDGE HART WRITES
ABOUT TAXATION
State Tax Commissioner
Writes to People of Geor
gia on Tax Law.
(In the next three issues of The
Tribune there will be publised letters
from Judge John C. Hart, State Tax
Commissioner, on the subject of tax
ation and with particular reference to
the benefits to be secured under the
new tax laws. The readers of The
Tribune are earnestly recommended
to read these contributions as they
v ill come from a man high in authori
ty and who is well able to present tax
aGon in all its lights.—Editor Tribune.
(First Installment.)
New Tax Law by Judge John C. Hart,
State Tax Commissioner.
Thoughtful and patriotic Georgians
naturally wish to know why the state
l as been running behind in its finan
ce. This is not mere idle curiosity.
Such men appreciate the fact that the
state's good name is her best asset;
that the people constitute the state,
and that the state’s honor or dishonor
is theirs. The state of Georgia is in
djbt, on current accounts, approxi
mately $1,280,000.00. This debt is car
ried largely by the school teachers of
the state; a most respectable class rf
Georgia citizens but generally depend
ent upon their salaries for support.
Many of them have been so pressed
i:y personal obligations as to be forc
ed to sell the state’s promise to pay
to money lenders, as if the state was
iesolvent. Georgia is not insolvent.
Ceorgia is rich. This fact, however,
instead of paliating the state’s failure
to meet her obligations rather accen
tuates the state’s delinquency.
Just and patriotic Georgians must
deplore these conditions, and should
be anxious to remedy them.
The State’s Income Insuficient to
Meet Appropriations.
The cause of the deficit in the state
treasury is due to the fact the state
has appropriated more money than it
had revenue.
The state appropriates to the com
mon schools $2,500,000. The state ap
propriates to pensions, for Confeder
ate soldiers and their widows, $l,lBO
- The state appropriates to the var
ious eleemosynary institutions, includ
ing the state sanitarium, Georgia’s
greatest charity, $640,000. The state
appropriates for the payment of inter
est on her bonded debt and sinking
fund, $383,000. The state appropriates
for all other purposes, including the
administration of justice, less than
one mill on the volume of property re
turned for taxation. The state since
1007 has been levy’ng five mills on the
dollar on the property returned, the
full constitutional limit of taxation,
vet the money from taxes has not been
sufficient to pay these appropriations.
The state therefore, is confronted with
tne proposition of cutting down ap
propriations or improving her system
o! taxation. The legislature of 1913
concluded upon the latter course, The
state has the property with which to
meet her obligations if it can be plac
eu where it properly belongs, upon the
digest for taxation.
Taxation Vital.
Taxation is the least understood by
the people and yet the most impor
tant function exercised by government.
W hatever of progress the country has
made, and whatever may be its ac
complishment in the future, is es
sentially dependent upon a wise use
of that power. The power is co-exist
ent with government, and vital always
to government. Civilization could not
have wrested this country from the
Indian except through the combined
efforts of the white man, made potent
fo the form of a tax either on person
or property, or both. Government to
day would be but short lived divested
of the power to tax. Without revenue
organized society would lapse rapidly
into utter confusion and anarchy. No
thoughtful man therefore, of this dav
would for a moment think govern
ment could exist without revenue.
Taxation Should be Just.
A tax is just when it is levied ac
cording to the ability of the taxpayer
to pay, which ability is to be measur
ed according to the property the tax
payer owns. The valuation, therefore,
of the property for taxation is scarce
ly less important than the scheme of
trxation itself
Justice in taxation can only be ob-
THE BARTOW TRIBUNE
NEWS OF 3ARIOW
SUPERIOR COURT
No Cases of Much Impor
tance Have Been Tried
This Week.
The time of the superior court this
week has been taken up with the crim
inal docket. Not many cases of any
special importance have been tried.
One case of some public interest was
that of the state against Engineer Ed
wards, of the L. & N. Railway, charg
ed with manslaughter and growing
out of the wreck of the section train
in which several lives were lost last
year. Mr. Edwards was the enginse.
of the L. & N. freight which ran into
toe section train and crew. The rail
road demurred to the indictment and
the court sustained the demurrer thus
throwing the case out of court for the
present.
A civil case of some importance was
that of Irwin Wiley against the La-
Follette Iron Company. Mr. Wiley re-.
| covered a judgment of $3,000 for in
' juries to his legs which rendered him
1 a cripple for life. In this case Mr. Ben
| r.ett Conyers, now of Atlanta but for
i raerly of Cartersville, represented the
! plaintiff.
DEATH OF MR. FRANK
STEPHENS THURSDAY
After the Tribune had gone to press,
notice was received that Mr. F. A
Stephens had passed away shortly
before 7:00 o’clock.
Mr. Stephens was one of Carters
ville’s most respected and prominent
citizens.
The funeral services will be held at
the home Saturday morning at 10
o’clock.
The Tribune will publish a full ac
count of his death next week.
teined when the law is just, and when
justly enforced. The scheme of taxa
tion in this state is a general ad valo
rem tax, that is, the state taxes al
properly uniformly and according to
value. The rule, or more properly
speaking the law, of taxation in this
state is plain and just, yet if there is
a misapplication of that law to the
tacts it leads to great inequalities and
the gravest injustices.
Equal Valuation Leads to Justice and
a Low Tax Rate and Unequal Val
uation Leads to injustice and
High Tax Rate.
If the rule by which property is to
te valued and returned for taxation
is not universally observed injustice
to the taxpayer is the result. As illus
trative of this: We have a community
nf property owners, say consisting of
twenty persons, each one owning a
house and lot worth $1,000; this com
niunity or jurisdiction determines to
raise SIOO for civic improvement. This
is to be raised by taxing the property
of the community. The total value of
tbe taxable property, as stated, ac
tually amounts to $20,000.00. A levy
of five mills on each dollar will pro
duce the necessary amount. Each man
returns his property according “to its
fair market value,” with the result
each man pays his exact part, towit,
55.00. Each taxpayer under the above
state of facts has acted fairly, and the
corollary is a low tax rate and abso
lute justice to all.
Half of the Taxpayers Dodge.
But suppose that half of these tax
payers should return their property
for only one-fourth of its value, that
is to say, $250.00 each, and the other
half at its fair market value of SI,OOO
each. This would place on the tax di
gest of that community taxable values
amounting only to $12,500, and to raise
the necessary SIOO.OO for civic im
provement the authorities would have
to levy a tax of eight mills on the dol
lar. The effect of this would be, the
conscientious taxpayer pays SB.OO on
hi' house and lot. while his neighbor,
v ith property of like value, pays only
$2.00. The ten men owning property
of equal Value and receiving the same
benefit from the taxes raised for civic
improvement pay only one-fourth as
much as the o’her citizens, by shift
ing the debt which they owe on to the
shoulders of their more conscientious
neighbors. The result Is, the conscien
tious man has been penalized for do
ing right, while his neighbor of elastic
conscience has been rewarded for do
ing wrong.
“HOME PAPER FOR HOME PEOPLE”
Cartersville, ga., January 22, 014
BARTOW GOONTY SHIDN
SCHOOL CONVENTION
Convention to Meet at Presbyterian
Church Sunday and Monday, Jan
uary 25th and 26th.
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MR. D. W. SIMS,
Atlanta, Ga.
General Secretary of the Georgia Sun
day School Association.
Mr. Sims has been devoting his full
time to Sunday School work for nearly
seven years.
MRS. MARY FOSTER BRYNER, Chicago, 111.
Elementary Superintendent, International Sunday School Association.
Mrs. Bryner has a national reputation as an Elementary worker.
FIRST SESSION
Sunday Afternoon,’January 25th.
2:30 Scripture and Prayer. By Rev. L. G. Hames.
2:45 Suggestions to Teachers. By Mr. D. W. Sims.
3:15 Lesson Preparation for the Elementary Grades. By Mica Magee,
3:45 Song.
3.50 Practical Use of the Story. By Mrs. Mary Foster Bryner.
4:20 Questions Answered. By Mr. Sims, Miss Magee and Mrs. Bryner.
4:40 Adjourn.
SECOND SESSION
Sunday Night.
7:30 Scripture and Prayer. By Rev. A. Chamblee.
7:45 Key to a Greater Sunday School. By Mr. D. W. Sims.
8:15 The Elementary Department. By Miss Daisy Magee.
3:45 The Value of Graded Instruction. By Mrs. Mary Foster Bryner.
9:15 Adjourn.
THIRD SESSION
Monday Morning, January 26th.
10:15 Scripture and Prayer. By Rev. W. T. Hunnicutt.
10:30 Presenting the Lesson. By Miss Daisy Magee.
11:00 Plans for the Juniors. By Mrs. Mary Foster Bryner.
11:30 Bait that Catches and Holds Men and Women in the Sunday School
By Mr. D. W. Sims.
12:00 Adjourn.
FOURTH SESSION
Monday Afternoon.
2:30 Scripture and Prayer. By Mr. Walter White.
2:45 A Definite Aim. By Mr. D. W. Sims.
3:15 Features of the Sunday School Program. By Mrs. Mary Foster Bryner.
3:45 Song.
3:50 Hand Work. By Miss Daisy Magee.
4:20 Questions Answered. By Mr. Sims, Mrs. Bryner and Miss Magee.
4:40 Adjourn.
FIFTH SESSION
Monday Night.
7:30 Scripture and Prayer. By Rev. Geo. F. Brown.
7:45 The Sunday School Teacher. By Miss Daisy Magee.
S: 15 Specialization in Training. By Mrs. Mary Foster Byrner.
8:45 Sunday School Work in Georgia. By Mr. D. W. Sims.
Offering. Adjourn.
NOTICE—The meeting indicated by this program is an interdenomina
tional meeting, and every worker in every white Sunday School In Bartow
county is urgently requested to attend. The Bartow county Sunday School
Association, which is a co-operative effort on the part of all denominations
to improve Sunday School conditions and Sunday School workers. It ad
vocates the latest and best methods of Sunday School work and stands only
for those interests that are common to Sunday Schools of all denominations.
The plans and methods suggested by this Association are practicable for al 1
Sunday Schools, as they do not touch on Church doctrines. The work is by
way of suggestion, not by authority; therefore, it helps many, it hinders
none. The officers of the Association are leading Christian business men of
all evangelical denominations.
J. R. WHITTAKER, J- J HILL.
County President. County Secretary.
PROGRAM COMMITTEE:
W. C. WALTON, WALTER WHITE,
W. W. DAVES, J. s. FOSTER.
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MISS DAISY MAGEE,
Atlanta, Ga.
Elementary Superintendent, Georgia
Sunday School Association.
Miss Magee is a clear speaker and
well informed on Elementary work.
INFANTS’ LIS
AREJACRIFIOED
Bad Milk and Sanitary Con
ditions Cause Death of
Hundreds of Infants.
Atlanta, Ga., Jan. 21. —Atlanta is
pictured as a sort of modern Moloch
to which hundreds of infants’ lives are
sacrificed each year, through bad milk
and sanitary conditions, in a state
ment just made by Dr. J. P. Kennedy,
head of the city health department,
insisting that council must do some
thing to stop unnecessary infant, mor
tality.
Dr. Kennedy makes the startling
statement that by appropriating mere
ly $1,500 annually, to add two nurses
to his department, twenty per cent of
the babies who die every year in At'
lanta could be saved.
That such a proportion of Infants
die simply through failure of the city
to provide proper sanitary safeguards
is such a shocking state of affairs
that council may take some special
action if the necessary appropriation
is not forthcoming from the regular
c annels.
■While the climate and general
health and mortality statistics ail
show Atlanta to be one of the health
iest cities in the world, the infant
mortality death rate is unreasonably
large. Stat’stics just completed show
that during 1913, 291 white babies an I
255 negro babies under two years of
age died in Atlanta. This Is a sligh*
increase over 1912 but the statistics
set forth that while 2,503 babies were
born in 1912 there were 2,993 born In
1913, so that the situation at any rate
is not gf owing any worse.
‘Our department is handicapped in
Us work,” Dr. Kennedy declares. “We
reed a child welfare department as
an adjunct to the health department.
If we could employ two trained nurs
es to visit the home every time a
b,rth is reported, and show people
how to treat their babies, we could
save twenty per cent of the Infants
who die in Atlanta every year.”
DCG DETECTIVES MAY BE
INTRODUCED IN GEORGIA
Atlanta. Ga.. Jan. 21. —Dog detec
tives may be introduced into Georgia
in the near future as the result of the
law prohibiting the shipment of game
by parcel post.
The law against sending quail anl
rabbits through the mail is being con
tinually violated, and if wrapped with
care there is practically no way for
the human inspector or detective to
tell what is inside except by unwrap-
I ing the parcel.
But take a first class hunting dog
and start him nosing around among
the boxes and packages and If there
is so much as a single bird or one
r oil-cotton-tail in the lot he will find
it with unerring scent.
It is this idea which has suggested
that it would be a splendid scheme, in
the event of continued violation of the
law to add a setter dog or two to the
detective staff at the federal building
It would require a pretty wise dog
i o be able to pass the civil service
examination, but possibly that could
bo got around. Anyhow Bill Jones o?
Campbell county has got a hound
which he says can work problems in
long division, and somebody may have
a bird dog with the same qualifica
tions.
Atlanta, Ga., Jan. 21. —The first
clash between mere man and super
woman in the Feminist movement in
Atlanta has resulted in the complete
victory of the fair sex and the ignomi
nious defeat of the erstwhile lords of
cieation.
It was a public debate on the ques
t;on of woman suffrage, in which two
bright and pretty high school misses,
Miss Nell Warren, and Miss Young
blood, met Cecil Miles and Roland
Putler, of the boys high school.
So convinced were the arguments
used by the fair suffragettes, and so
eloquently did they plead their cause
that the five judges had very littli
chance left to give ear to what the
boys had to say. The decision was
unanimous, and the large audience
cheered the girls vociferously.
The boys were rather inclined to
think that, in the presence of mei
judges their two charming opponents
had rather the advantage of them.
UITII IS WORKiNG
OK PROBLEM
■——* —■“ "-'"V ■ ■
The National Gathering of
Shriners Will Crowd At
lanta in May.
Atlanta, Ga., Jan. 21.—How a great
railroad and a great city will handle
tne greatest convention crowd that
ever assembled in one week in any
city In America is the problem which
is confronting Atlanta and the South
ern Railroad in connection with the
cmiing annual national gathering of
the Shriners in May.
Atlanta is working on the problem
because she will have to entertain
and feed over 30,000 people, a visit
ing crowd larger than the city’s wholj
total adult male population, while the
Southern Railroad is considering it in
the light of the fact that the bulk o?
all that travel from every part of the
country will converge into the South
ern and be handled into Atlanta over
that line.
The extent of what this moment
means may be gathered from the fact
that practically all the railroads in
the United States are expecting to use
all their extra available cars to han
dle the movement. Most of the east
ern travel will roll into the Terminal
Station on Southern rails, while the
Transcontinental lines bringing the
tig delegations from the far west will
feed into the Southern road at Vicks
burg, Memphis and St. Louis gate
ways; the middle west and Canada
will strike the same road at Cincin
nati.
The railroads in every part of the
country have offered the lowest rates
ever accorded for such a gathering.
MONEY ONCE A YEAR, THE
FARMERS’ GREATEST CURSE.
We have gotten ourselves in a rut.
Even the preachers are expected to
run accounts and be paid off in the
fell.
The majority of farmers will tell
you, and they actually believe it, “we
can only get money from cotton —in
the fall.”
Cotton is the bulky crop; but the
saving crop, is the gathered and di
versified receipts that come to the
farmer throughout the year.
Rome’s great First National Bank,
uiges diversity, and states that her
city “thrives upon industrial concerns,
but they do not increase deposits.”
That the varied smaller farming with
something to sell monthly, is the ag
gregate that saves money and builds
deposits.
If the farmers of Bartow r would all
(or part at least) subscribe to five
or ten shares of the installment stock
of our Local Building and Loan As
sociation, they would hustle to meet
the monthly dues of $2.50 or $5.00
They would soon find themselves di
vorced from the “once a year” idea,
with thrift growing around their feet.
Too much burden Is put upon cotton
doctor bills, blacksmith accounts,
c’othing for the family, eatables that
ought to be raised, taxes, fertilizer,
mules, and very often their feed.
The BuCding and Loan Association
desires to help the farmer; help him
cwn his land; if pushing and prosper
ing, help him improve his land, help
him save the earnings from his land.
Its an organization of Saving by
System, and not for feeding high sal
aries to officers.
The officers desire to enroll everv
farmer upon their saving list, and to
help as the Association grows every
worthy applicant for loans.
Atlanta, Ga., Jan. 21. —Weekly edi
tors all over Georgia are interested
m the announcement that Col. E. L.
Rainey of the prison commission will
in all probability stand for re-election
to succeed himself in the board.
Col. Rainey is himself a newspap
er man, head of the Dawson News,
and one of the best known semi
weekly editors in Georgia. He is one
of many Georgia editors who have
b'-en called from their desk to an of
fice in the state-house. Col. Rainey
was appointed a member of the prison
board to fill the vacancy caused by
Cie death of the late lamented Wiley
Williams, of Columbus. He is receiv
ing requests from all parts of the
state urging him to stand for re-elec
t:on to succeed himself, and state wide
support by the newspaper men has
been promised.
NO. 48