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() 1 j *• 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. f JkSr' ■ 4 m Mi 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. 1 Hi Jr . - -v. . wm ■ r iidifP-- . • jk. ; > ftp-- .rlilfej-- 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