MESSAGE 
GOVERNOR THOMAS W. HARDWICK 
TO THE 
GENERAL ASSEMBLY 
0,.. 
GEORGIA 
JUNE 29, 1922 
l-,,rt<EHth_.i\l-WR1C.t1 i .P-1 I.: , " ATl.ANl A 
 
 MESSAGE 
OF 
GOVERNOR THOMAS W. HARDWICK 
TO THE 
GENERAL ASSEMBLY 
OF 
GEORGIA 
JUNE 29, 1922 
 
  TO THE GENERAL ASSEMBLY OF GEORGIA: In obedience to the Constitutional mandate, I again appear 
before you "to give information on the State of the Commonwealth" and to recommend for your consideration such measures as may seem necessary or expedient. 
It is my purpose in this message to deal only with matters of the highest and most general importance; consequently, I shall, from time to time, transmit in writing for your consideration other messages dealing with other matters, as the session progresses and as these matters may be properly brought to your attention. 
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 FISCAL AFFAIRS. 
I ,beg to invite your attention, first of all, to the fiscal affairs of our State. They are of the utmost importance and demand your first and most careful attention. 
Taken as a whole, the State has undergone, and is undergoing, one of the periods of most profound depression in its entire history, and the condition of its people of all classes and of all sections is such as to imperatively demand of us the application of the soundest principles to our fiscal affairs and the practice of rigid economy and drastic retrenchment in the expenditure of public money, to the end that the credit of the State may be preserved, the efficiency of its government may remain unimpaired, and at the same time, if possible, the tax burdens of its people may be lessened. 
When this General Assembly began its work on the fourth Wednesday of June of last year, and I became your Governor on the Saturday following, we were confronted by a most difficult and embarrassing situation. According to the last Annual Message of Governor Dorsey, of date June 25, 1921, he estimated the deficit, or the amount not on hand necessary to complete the payment of "undrawn balances," as of date January 1, 1921, to be $3,186,687.85. In my message to you of date June 26th, 1921, I estimated that the deficit would reach the total figure of $3,547,421.38 by the end of the year 1921 unless some relief was afforded. Both of these estimates were slightly in excess of the real figures, for the reason that the State Tax Commissioner had estimated that there would be a fall in property values of $200,000,000 in 1921 below 1920, which meant the loss of $1,000,000 in revenue, when figured at the constitutional rate of 5 mills. Later in the year it developed that the shrinkage in values was only about $80,000,000, instead of $200,000,000, as had been estimated, consequently the loss in revenues was only about $400,000, instead of $1,000,000, as estimated in the figures given by Governor Dorsey and myself. 
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 It is thus apparent that the real deficit was substantially $2,500,000, on January 1, 1921, and but for the measures we adopted to prevent it, would have reached the sum of practically $3,000,000 by December 31, 1921. 
Last Summer we were confronted by thfa1 situation. It was not of our creation. Neither the present General Assembly nor the present Governor caused it or contributed to it, but the responsibility was upon us to meet it and to remedy it, if possible. Confronted by this situation, what courses were open to us? The answer is simple. It was our duty to reduce the appropriations for the year 1921 so far as the same were undrawn, or else increase the revenues for that year so as to strike a balance and make the one equal to the other; or, to accomplish that result, partly by reducing appropriations already made and partly by increasing the revenues; or, if it should prove impossible, for reasons hereafter referred to, to accomplish this result in either of the above ways, then to raise the money in some other way so as to enable the treasury to meet the demands upon it, so as to save the credit of the State. It naturally suggested itself to you at first, as it did to me, that the best way to accomplish the result was to reduce the appropriations for 1921, particularly in a time of hardship and depression. But it must be remembered that we were dealing with appropriations already made by previous legislatures, a great part of which had already been spent, and when we came to the effort to reduce the unspent part of those appropriations we found it was practically impossible to do so, because in almost every case, the rights of third persons had intervened, moral or contractual obligations entered into on the faith of the appropriations already made to school teachers, pensioners and other creditors of the State were so strong that we could not, without great injustice and great hardship, reduce the appropriations, already expended in part, on the faith of which these engagements had been entered into. 
Unable, for this reason, to make any considerable reduction in the appropriations for 1921, the Legislature next en- 
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 deavored to raise additional revenue for the year 1921, in order to meet these appropriations, but when you came to the consideration of this question, you found yourselves confronted by two great practical difficulties. First, the money was needed for the year 1921; two-thirds of that year had already passed and it was difficult, under the Constitutional limitations under which the Legisiature operated, to materially increase the revenues in the short part of the year that was left; second, business conditions of the State were so bad generally that it was practically impossible to raise additional revenue for the year 1921 in any great amount, without working a hardship, if not confiscation, on such classes of business as in ordinary times might have been taxed in an emergency of this character. 
Consequently, the General Assembly was forced, in order to preserve the credit of the State and to pay the appropriations made by the preceding General Assembly, to provide for the discount of the rental of the Western & Atlantic railroad for a period of five years in the future. I unhesitatingly recommended that course to the Legislature as a last and desparate remedy for a situation which it did not create and which I did not create, but which we found confronting us and menacing us when we assumed the responsibility of office. No citizen of Georgia could have been more reluctant than I was to advise such a course. No man is more keenly aware than I am of the dangerous precedent it set, but it was a condition, not a theory, that confronted us, and it was absolutely indispensable to adopt some remedy to preserve the credit of the State and to save her obligations from dishonor. Yielding to that imperative necessity, the General Assembly passed this legislation with only a very few dissenting votes against it in either House. 
After the adjournment of the General Assembly, the Constitutionality of this legislation was publicly assailed. So much doubt was cast upon its legality that it was impossible for me to discount the W. & A. rentals at any reasonable rate 
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 of interest, in a time of financial unrest and depression, without having that question finally settled by our Supreme Court. Consequently, I brought Mandamus Proceedings in the Superior Court of Fulton County to compel the Comptroller General to sign these warrants, upon his refusal to do so. The question thus raised was finally adjudicated on the 7th day of December, 1921, by the Supreme Court of Georgia, in the case of Wright, Comptroller vs. Hardwick, Governor, in favor of the Constitutionality of the W. & A. Rental Funding Act. After the decision was rendered and after due advertisement thereof, and competitive bidding therefor, the rental above referred to was sold to the Citizens & Southern Bank, of this State, and the National Park Bank, of New York City, at a discount rate of 5.95%, netting $2,297,586.21 to the State, after the discount had been deducted from the principal sum of $2 700,000, which is the aggregate of five years' rental on the W. & A. Railroad, at $540,000 per annum. 
The proceeds of the rental were used entirely for two purposes. First, the larger part of the same, $1,960,408, for the payment of all past due pensions to the Confederate veterans in the discharge of all arrears due them, of every class, up to and including December 31, 1921. Second, the remainder of same, $337,178.21, was appropriated to the payment of teachers in the common schools of the State, for arrears due them during the year 1921. As a necessary part of the fiscal policy of last year adopted by your body and recommended by myself, a tax of one cent per gallon, imposed at the source, was levied on all gasoline consumed in the State, it being the intention of the Legislature and myself that this tax should make up the loss in revenues occasioned by the discount of the W. & A. rental, for the purposes above recited. This tax will, I am confident, produce fully $800,000 per annum, fully 50% more than the W: & A. rental. The returns by quarters up to date are as follows: 
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 From August 10, 1921, to October 1, 1921 
(1 month and 20 days) -------------------------------- $113,662.87 For quarter ending December 31, 1921 ________________ 188,884.32 For quarter ending March 31, 1922 ____________________ 151,305.65 
For period of 7 months and 20 days, total 
sum of --------------------------------------------------------$453,812.84 
The quarters not embraced in the above figures are the the summer quarters, in which the consumption of gas is largest. 
I submit that this tax, borne in large part by those best able to stand it, is the most just and equitable tax that could be imposed in order to replace the W. & A. rentals, and that it more than accomplishes that purpose. By this fiscal policy, which was the only one that could be suggested by any thoughtful person in the Legislature, or out of it, we were enabled to "pull the ox out of the ditch" and to restore the finances of the State to a sound and stable basis. 
We come next to deal with the question of revenues and appropriations for the years 1922 and 1923. The total appropriations for these years were greatly reduced below the total of those made for the year 1921. The appropriations made for the year 1921 at the session of the General Assembly in 1919 totaled $9,845,000. The deficiency appropriations for 1921, authorized by law and made at the last session of the General Assembly, amounted to $1,141,884.61, making a grand total of appropriations for the year 1921 of $10,886,884.61, whereas the total appropriations made by you last Summer for the year 1922 amount to $9,452,317.15, a reduction in appropriations for 1922 under appropriations for 1921 of $1,434,567.37. This figure is within the revenues of the State and can be met and defrayed by them, unless at the present session deficiency appropriations should be passed by your body to destroy the balance and create a deficit. I am sure that you will heartily agree with me that 
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 that is impossible and impracticable, unless additional revenue should be provided by you to meet such appropriations. 
Because of the necessity for making this drastic cut in appropriations, your body was not able to deal as generously as you would liked, or as their merits justify, and in some cases demand, with many of the institutions of the State and many of the different objects for which appropriations were made, because you were unable to get a single inch away from the proposition, applicable alike to sound finances and good, common sense, that income and outgo must be carefully and accurately balanced against each other. However worthy the appropriation may be, it cannot and must not be made unless we have the money to pay it with. "Pay as you go" is the only safe motto for either an individual or the State, and that the present Legislature for the first time in many years has had the courage to apply this doctrine to our State's affairs and to live up to it, should be, as I believe it is, a source of real encouragement and of profound gratification to all of the sensible people of this State. The application of the doctrine "Live within your means" to the affairs of either an individual or a government, is never a pleasant operation; mutterings and growlings, many of them low and deep, nearly always result from it, but as certain as we live, it is the only plan by which permanent safety and enduring happiness can come either to an individual or to a State. In obedience to this great principle of sound business and of common sense, we have been compelled, whatever our desires and wishes, to "fashion our garment according to the cloth," to appropriate whatever our revenues would pay, and no more; and if the financial affairs of this State are to be placed and kept on a sound and stable basis, this great principle must be vigilantly adhered to in the future, and you may rest assured that so long as I am Governor of Georgia, it will be adhered to; and I earnestly hope and sincerely believe that in the effort to maintain it, I shall have your hearty co-operation and your undivided support. No appropriation greater 
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 than can be paid by the revenues of the State should be made by you, or can be approved by me. 
Let me next invite your attention to the condition of our budget at the present time. We owe on undrawn balances on 1921 appropriations the sum of $63,740.81. We have not failed to pay this amount because of any inability of the treasury to pay it, but because requisitions therefor have not yet been duly and properly presented to the Governor. In due course these undrawn balances will be paid on proper requisitions and warrants. We also owe certain State Depositories in Atlanta the sum of $500,000 borrowed by the Governor on February 27, 1922, under authority of law, to supply casual deficiencies in revenue, and used to pay 1921 common school appropriations. The interest up to September 9, 1922, on this loan will amount to $13,472, the rate of interest being 5,;. This makes a total of $577,212.81 due on 1921 obligations. To meet these obligations, we have the following revenue from 1921 not yet collected: 
Ad valorem taxes for 1921 uncollected on June 
10, 1922 -- _ -- ---- --- --- --- --- -- _ ---- ---- -- --- _$572,504.51 
1919, 1920 and 1921 railroad taxes uncollected on June 10, 1922 ___ _____ ____ _____ ___ __________________ 66,268.53 
Total ____________________________________________________ $638,863.04 
This amount, if collected, ,will over-pay our past due obligations by the sum of $61,650.23, and it is fair to assume that even in hard times like the present, we will collect at least enough past clue revenue to pay these undrawn balances of 1921. 
We come next to the budget for the year 1922. The appropriations, exclusive of automobile license taxes, appropriated to highway construction, made for 1922 total $9,438,845.15. In this connection, I submit to you a table marked Table A, from the Treasurer's office, showing 
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 these appropriations in detail, showing those of them already paid, and showing those that are not yet paid. We have so far collected of the revenues for 1922, from all sources except ad valorem taxes, $1,248,049.03. A close and accurate estimate of the amount of revenues for the year 1922 yet uncollected, from sources other than ad valorem taxes, shows a total of $3,784,140.13, making a total of revenue for the year 1922, from all sources except ad valorem taxes, of $5,032,189.16. (See statement in detail from Comptroller's office, marked Table B, hereto attached). 
In addition to the above, it is estimated by the State Tax Commissioner (See Exhibit D) that the net revenue from ad valorem taxes of this year will be $4,600,000, consequently the total revenue, exclusive of license taxes appropriated to highway board, for the State for the year 1922 will be $9,632,189.15. This must be compared with the total appropriations of $9,452,317.52, and when so compared it will be seen that the revenues for the year will exceed its appropriations by a comparatively small sum of $179,872. This, I submit, is only a reasonable margin when the difficulty of collecting taxes up to the last dollar in times like these is considered. 
In this connection, I feel it my imperative duty to call your attention to the following language of the General Appropriation Act of August 15, 1921 (Acts of 1921, Page 10, Sub-section C) : 
"For the support and maintenance of the Common or Public Schools of the State, Four Million Two Hundred and Fifty Thousand Dollars ($4,250,000) for each of the years 1922 and 1923, and should the revenue of the State exceed the sum of Eight Million Five Hundred Thousand Dollars ($8,500,000), then one-half of the ~xcess of each year to be applied to said Common or Public Schools." As I said to you last year: "I yield to no man in this State in my devotion to the Common Schools of this 
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 State; at a later and more happy period when readjustment comes, it is my earnest hope and my confident belief that we will be able to further increase the efficiency of our common schools in this State. The education of the masses means much to me. I long to see the day when we can pay the Georgia school teacher a living wage, pay it in cash every month, without resorting to discount processes. But until that day comes, until the State is provided with a revenue system that will meet its growing demands in this direction, it is useless, worse than useless, to make appropriations even for the common schools which the treasury cannot pay." One-half of the revenue of the State for 1922 will amount to $4,800,000, in round figures. This will involve an increased appropriation for the common schools of $550,000, over the sum fixed in the General Appropriation Act, if the second clause thereof is co remain in force. If we could collect every cent of taxes due the State from every possible source, we would not have one-third enough money to pay this additional amount to the common schools, consequently it seems to me to be an absolute necessity to repeal the concluding paragraph of the Section of the Appropriation Act to which I refer, unless the Legislature can provide, and can provide at once, the funds with which to meet this great increase. In concluding this discussion of our fiscal affairs, I cannot too strongly impress upon you the necessity for economy and retrenchment. The condition of our people in every walk of life and in every section of the State demands it. Agriculture is practically prostrate; business languishes; commerce is halted; the people everywhere, in city, in town and in the rural sections, are forced to apply the most rigid economy to their personal affairs. Certainly they have the right to expect of their governments, both national and State, the application of the same principle in the expenditure of public money. 
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 RETRENCHMENT AND ECONOMIES IN ADMINISTRATION. 
I repeat my recommendation of last year regarding Bureaus, Boards, and Commissions, and urge upon the Legislature a thorough and careful examination into the affairs and operations of every department of our State government, of every Board, Bureau and Commission that exists by virtue of State law or State authority, with a view to determine, first, whether such agency of the government performs any essential function for the State or not; if not, it ought to be abolished and the expense of its maintenance saved; second, even if such agency of the government performs a useful and necessary function, then its operations ought to be examined into with a view to determine what reduction can be made, in so critical a time as this, in the expense of such department or commission; and what economies can be effected in the administration of its affairs. 
It is not my purpose to impair useful public service in any line of legitimate and proper governmental activity. I do not intend to be so understood either by the members of the General Assembly or by the public; but I insist in times like these that it is imperatively necessary that we abolish every useless place, purge the pay roll of every useless official, and cut out extravagance and waste wherever we find it. I urge upon the Legislature, and especially upon the appropriation committees of the two houses, a careful and exhaustive examination into the matters herein suggested, with a view to carrying out the will of the people of this State, and of ridding the State and the treasury of all unnecessary encumbrances upon both. 
In my opinion, the Department of Archives and History should be abolished. It performs no necessary function to the State and its records can be well kept in the State Library. If the work of indexing is to be completed, it can be just as well performed there by a clerk at $1,500 per annum. 
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 I unhesitatingly recommend the reduction of the number of the Railroad Commissioners from five to three. The Railroad Commission has very little to do with the fixing of railroad rates within the State, since recent federal statutes as construed by the Supreme Court of the United States have deprived it of that power. The federal statute i.n question is in plain derogation of the right of the States to control their local affairs, and so far as it confers upon the Interstate Commerce Commission the right to fix rates wholly within a state, it should be repealed. Until it is, however, there is no necessity for the present commission of five members on the theory that they are needed to perform any considerable amount of work in fixing railroad rates. Besides, it will be remembered this Commission for many year functioned with three members, and it was only after the conclusion of a political campaign that it was necessary to increase its number to carry out the policy of a new administration and to carry into effect the will of the people of Georgia, as expressed at the ballot box in that campaign. No such situation now exists, and it seems to me, in a time like this, the people of Georgia can well dispense with the two railroad commissioners that were then added to that body and can well reduce its number from five to three, thus effecting a saving of $7,200 per annum. In this connection, it is worthy of note that thirty-eight of the States of the Union have only three Railroad Commissioners. No Southern State, except Georgia, has more than three. 
I recommend to the General Assembly of Georgia the repeal of the law providing for an attorney for the Highway Commissiou of Georgia. In my opinion, the duties performed by the attorney for the Highway Commission can be well attended to by the Attorney-General of the State, with the aid of the various county attorneys handling road matters; and thus a saving of the salary and expense of the legal department of the Highway Commission can be effected. 
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 I repeat my statement to you of last year, to the effect that we are board-ridden, commission-ridden and trustee-ridden in this State. It can probably be said with truth that no one of these boards or commissions represents an activity that is wholly bad or for which some good things cannot be said. Yet, I think it can be said with even more truth that many of them represent activities more or less paternalistic, which are not really essential to the proper conduct of our State Government, and with which we can well dispense, especially in hard times like these. 
As far back as June 25, 1919, Governor Dorsey, heading a board called the Budget Investigation Commission reported that Georgia was trustee-ridden. This Board pointed out that the University system alone had 277 trustees and it made the following recommendation: 
"We are decidedly of the opinion that it would be for the best interest of our higher institutions if a small board of control or State Board of Regents should replace the army of trustees now appointed largely by reason of political support. Either an ex-officio or a separate board of three to five, whose duty it should be to become familiar with the needs and operations of these higher institutions, present fully to the Legislature, to direct the purchase of supplies, give active supervision to the work generally, to so avoid the present rivalry and friction of the different boards, would be a great improvement over the present plan. The per diem and expenses now paid to these hundreds of trustees would pay for the services of a small board of regents that could become familiar with all the needs of our higher educational institutions and aid them effectively as well as help the Legislature to see accurately as to the appropriations needed each year." 
This recommendation I heartly endorse and approve. Indeed, I am of the opinion that a board of regents for the entire higher educational system of our State might be well 
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 provided to take the place of the present boards of trustees of the University of Georgia, and of all of its branches, and of every other institution of learning supported by the State. In my judgment, economy in the administration of the affairs of these institutions, economy in the purchase of supplies needed by them, and a systematic correllation of the work of each one of them with the other, would be obtained by the adoption of such a plan, and as a result we would have a systematized, coherent and comprehensive educational system, beginning with the common schools and ending with the University and our various normal and technical schools. 
I unhesitatingly urge upon you a careful consideration of this plan, not only in the interest of real economy, not only for the purpose of ridding the State of a number of unnecessary office-holders, not only to relieve the Legislature of political importunities from these trustees, who annually come seeking money at your hands, but also to broaden and deepen and strengthen our educational system itself. 
This step is not a new one in this country. Many of our more important and progressive States have adopted it. Not one that has ever adopted the regency system for educ~tion, in whole or in part, has ever been willing to abandon it or to return to the antiquated, disjointed and expensive system we maintain. 
At the last session of the General Assembly a joint committee from the two houses was appointed to consider this question. I understand that committee will report to you during the present Session, and I earnestly bespeak for its report that careful consideration and wise action to which the importance of this subject entitles it. 
Auditing System for the State of Georgia. I strongly urge upon you the establishment for the State of Georgia of a complete, modern and up-to-date businesR 
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 system in the operation of its fiscal affairs. I am anxious to apply to the business of our State the same sound business methods which are applied to the affairs of great corporations and large businesses, whenever they are successful, throughout the country. It must be understood that in making this recommendation, I have no intent to reflect, and do not in fact reflect, upon the integrity and ability, the high character and splendid services, of our distinguished Treasurer, the Hon. Wm. J. Speer, and of our distinguished Comptroller-General, the Hon. Wm. A. Wright. Two better, purer and truer men never served Georgia at any period of her history, and if the State were searched from end to end, with the purpose of finding faithful and efficient servants to fill the places occupied by these gentlemen, it is not probable that the equal of either of .them, in either efficiency or fidelity, could be found. My association with them has been in every way pleasant, and to them I am indebted for many acts of personal courtesy, for strong and wise advice in the conduct of the State's affairs, and unfailing aid in the administration of those affairs. What I have to recommend in regard to these matters no more reflects upon them or upon the conduct of their offices than it does upon the present Governor or upon the conduct of his office. Nor is it my purpose to change the structural base of the State's fiscal administration, except insofar as it be necessary to bring our present machinery up to date and to provide modern business methods and necessary safeguards for the conduct of the State's fiscal affairs. 
In my opinion, the State of Georgia unnnecessarily spends hundreds of thousands of dollars annually, because of the lack of planning by departmental and institutional heads, because of poor appropriating methods, and because of an inadequate system of auditing collections and expendi. tures. 
The present system has been continued without material change from the date when appropriations were small 
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 and when the appropriating authorities were personally acquainted with almost all State officers and had first hand knowledge of practically all State activities. As the State government has grown in size and complexity and as the amounts of money collected and spent every year have increased, the old system, which was sufficient in simpler days, has not been changed and extended to meet the new conditions. The State's financial affair., are in theory centered largely in the operations of the office of the Governor, the Comptroller-General and the Treasurer, whereas, in practice most of them center in the offices of the large outside expending and collecting agencies, such as the State Sanitarium, the State Highway Department, and the Department of Agriculture. The only effective way to work the necessary reforms and to apply to our present system modern business methods, so that responsible central officers will again be able to exercise a controlling influence upon the collecting and spending of moneys, is to change the appropriating machinery of the Legislature, so as to force careful planning on the part of departmental and institutional heads, and to require chat the appropriation acts shall be drawn in such form that no expenditures can be made unless authorized by the act, and to provide that an auditing staff shall enforce the intent of the General Assembly. The work being done by the Comptroller-General, the additional auditing now done through the Governor's office under the provision of the last Appropriation Bill, providing that "That the Governor shall require of the Superintendent or official having charge of the finances of any institution or department a monthly statement of all expenses, itemized and sworn to, before  issuing and warrants," has been effective in making some saving and preventing some extravagance. It is to be noted, however, that the law does not give to the Governor, or to the Comptroller, or to any officer of the State any authority to pass upon the correctness or reasonableness of the items, or to reject any item because the same appears unnecessary or extravagant. Besides, a cleri- 
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 cal force much larger than that of the Governor's office or the Comptroller's office would be required to exercise any such supervision; a central auditing staff is necessary. I urge and recommend the establishment of an auditing staff for the State, with a State Auditor and Accountant at its head. The expense of such an office, with all the necessary assistants, will not exceed the sum of $30,000 per annum; and government experts, who have carefully investigated the situation estimate that such an office would easily effect a saving of from two hundred to three hundred thousand dollars per annum, the amount of the saving depending upon the provisions of the law establishing the office, the promptness with which the work is begun, and the thoroughness with which it is done. As an offset to the expense, it is pointed out that perhaps $15,000 a year is now paid for the annual audit of a few institutions and departments; and when a State Department of Auditing is established these payments will be no longer necessary and can be saved. Consequently, the net expense to the- State for the establishment of this department, will not exceed $15,000 per annum over the amount already spent in a desultory and haphazard manner for auditing some departments and institutions of the State, and will, in my judgment, effect a saving in expenditure amounting to hundreds of thousands of dollars annually. 
The first large expense to the State under the present fiscal system results from the failure of the departments and institutions to plan their work. In the reports made to me by expert investigators of several agencies examples are given of large expenditures made without any definite plan on the part of the responsible officers. To remedy this condition, it is recommended that one of the duties of the State Auditor and Accountant shall be to secure both plans and estimates of cost, and these plans and estimates shall be reviewed by the Governor and then submitted to the General Assembly with his recommendation thereon. 
The largest single source of loss, according to the investigation I have made, results from failure to audit expenses 
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 before payments are made. The futility of audits made at the end of the year or at irregular times when there is no system of current control is perfectly apparent. After the money is spent, it is impossible to take any effective action with regard to such matters as irregular attendance of employees, excessive salaries, high prices paid for supplies and equipment, or expenditures for goods or services which have not been received. The only way to prevent this kind of losses is to hold up payment until the expending officers can show that the services or goods are needed, that authority for the purchase has been granted, that money for the payment has been appropriated, that the goods or services have been received, and that the prices it is proposed to pay are reasonable. 
In my judgment, the auditing of collections by the State agencies outside of the Capitol is even looser than the auditing of expenditures. The treasury is practically compelled to accept without question whatever money is turned over to it by many of the collecting agencies. It has no means whatever of knowing whether all the money due the State has been collected, whether all the amount collected has been turned into the State treasury, or whether all measures have been taken to protect the State's interests. 
It is known that in many cases the methods used by these collecting agencies are lax. Some of them admit that money which ought to be paid to the State is never collected. Few State agencies outside of the Treasury Department receive any interest on large deposits they make in the local banks. In some cases, departments and institutions collect and expend considerable sums without taking the trouble to report the facts to the State's central financial officers. This action on their part is sometime authorized by law, and is sometimes taken without express legal sanction. The Treasurer and Comptroller are largely helpless in the matter, and only in exceptional cases can the Governor take effective action. 
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 The practice of making continuous statutory appropriations year after year without bi-ennial review by the General Assembly is a pernicious one, which encourages administrative officers not to plan their work and which leads to extravagance and loss. Most of the appropriations made in this manner are not so important or for such worthy causes that they should take precedence over others, and the review of every proposal should be made annually or bi-ennially. Such a review, annually or bi-ennially, coupled with the turning into the State Treasury of every dollar collected by any State agency or received from outside sources (such as the Federal Government) is a prerequisite to any serious attempt to effect economies in the fiscal matters of this State. 
The powers and duties that ought to be conferred upon the State auditor and accountant, would make this office one of the most important in the State government. Subject to the approval of the Governor, he would install in the various departments and institutions such forms and procedure as might be necessary to safeguard the collection and handling of money, and take all proper steps to insure the proper use and protection of stores, equipment and other property. He would review currently all the financial transactions of the departments and institutions and if he found them in accordance with the law and regulations, approve them for payment. Without such approval, it would be unlawful for any disbursing officer to pay any claim for goods or services. He would also assist the Governor and General As_sembly, as required in securing estimates and plans for State agencies, in reviewing such estimates and plans, and in gathering data as to operating, efficiency, and costs. He would report to the Governor and General Assembly such facts and conditions as he might consider significant, and particularly all irregularities and excessive costs which ought to be prevented. In my judgment, the creation by the General Assembly of an auditing committee to review the report of the State auditor and 
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 accountant and to direct special investigations and audits, whenever the same are deemed necessary, is also of considerable importance. 
In connection with the work of the proposed auditing department, I unhesitatingly recommend a change in our system of making general appropriation bills and some modification of the existing law in relation to the Budget Commission. I do not believe that an executive budget commission can ever be practicable or effective. My opinion is that the real Budget Commission must be the appropriating committees of the two houses of the General Assembly. There are two systems of making appropriations, especially where large amounts and many interests are involved. For instance, the Federal Government appropriates thousands of millions of dollars annually on the plan of requiring, as a rule, itemizations of all appropriations, by every department of the government. On the other hand, the State of Georgia follows the plan of making lump sum appropriations. There are some difficulties inherent in both systems. Under the system of appropriating by item, there is not enough elasticity to secure the best practical results in the operation of governmental service. At the same time, it tends towards economy and keeps down extravagance, and is, on the whole, preferable to the lump sum system of appropriating money. The latter system allows too much latitude to the administrative departments and agencies of the government and tends to encourage both extravagance and graft. If we should establish an auditing system of the kind that I have recommended to you, I should also recommend that in the l&w establishing the department of State auditing, provision should be made for a change in our system of making appropriations, particularly with reference to our general appropriations bills. 
The auditing department should require of the head of each department and institution of the State government, a statement, item by item, of each appropriation, and what funds are desired by such department or institution. The 
22 
 
 auditing department should then, in turn, submit such plans and estimates of the department or institution to the Governor who, in turn, would submit them to the General Assembly for reference to the appropriate committees, and for final action by the two houses themselves upon each item of appropriation. The judgment of the General Assembly would be final, both upon the total amount of the appropriation to be made and the various items thereof. After the appropriations are once made by item, there should be no transfers between different items, except by the express approval of the Governor, whenever unforeseen conditions have made such transfers necessary or desirable, and whenever such transfers are made, the Governor should be required to report them to the Legislature on the first clay of the next session thereafter. It seems to me that a budget and auditing plan along this line, which will be laid before you with more explicitness and clearness in a report made to me by an expert government engineer employed for that purpose, will combine the strong points of the federal system of making appropriations with the strong points of our present State system of making them, will make for economy and honesty in the expenditure of public money, will provide against extravagance and dishonesty in expenditure, and, finally, will give sufficient elasticity to the operation of institutions and departments so as not to unduly hamper them when unforeseen contingencies shall require the transfer of funds from one item of appropriation to another. 
It is my keenest ambition to have you install a thorough and up to date business system for the transaction of the State's fiscal affairs and in the collection and expenditure of its moneys. I wish above all things to see the establishment of an auditing system which shall check up in detail every item of expenditure before the money therefor is drawn out of the State treasury, so far as practicable, and which shall, in its "follow-up check," show with absolute and unerring accuracy, how each and every penny of the 
23 
 
 tax money of the people is spent, for what it was spent, and whether it was wisely spent or foolishly spent. I believe we can install such a system, and by doing it save hundreds of thousands of dollars for the tax payers of Georgia, besides giving the1:11 better service in every direction. I earnestly hope that you may co-operate with me in this endeavor, and feel sure that you will do so. 
In pursuance of my purpose to give the State a business administration and in an endeavor to investigate as carefully and accurately as I could into the operations of its various departments and institutions, with a view to effecting economy and improvement in the service, wherever practicable, on April 10, 1922, I employed the firm of Griffenhagen and Associates of Chicago, who are, in my opinion, the greatest governmental engineering experts in this country, to make a preliminary survey of the various departments and institutions of the State government and particularly of the fiscal machinery of the State government, with a view to determine what economies could be effected and what service improved, and what kind of an adequate and up-to-date fiscal machinery could be provided for the State. The reputation of the firm employed is high. They sent me two of their strongest men, Messrs. Fred Telford and Hugh J. Reber, the former being a member of the firm. This firm has done a great deal of good work in the way of making surveys as to governmental departments and activities for the Congress of the United States, for the government of the Dominion of Canada, for the States of Illinois, Maryland and South Carolina, and for the great cities of Chicago, Philadelphia, Baltimore and Montreal. My attention was particularly attracted to their work by the very satisfactory results they have accomplished in South Carolina for the government of that State. They have prepared and submitted to me thirteen separate reports as follows: 
I-Auditing and Fiscal System of the State. 2-Department of Agriculture. 
24 
 
 3-Department of Printing. 4-Department of Public Health. 5-Department of Public Welfare. 6-Training School for Boys. 7-Confederate Soldiers Home. 8-Confederate Roster Commission. 9-Department of Archives and History. 10-Academy for the Blind. 11-State Library. 12-State Library Commission. 13-A report on office space in the Capitol Building. 
These reports, in my opinion, contain invaluable information for the use of the General Assembly and all of them will be transmitted to the General Assembly, by special message, for its information and consideration. All of these reports except the latter relate to matters concerning which the Legislature is clothed with both responsibility and power. 
The last report relates to office space in the Capitol Building and indicates that by a proper adjustment of offices in the Capitol Building ample provision can be made for all of the officers of the State and their clerical forces, without the necessity of building a Capitol Annex and without the necessity of renting outside quarters for any department of the State, which is now being done at an expense of $3,000 per annum. 
These reports show that in the Department of Agriculture alone one hundred to two hundred thousand dollars per year can be saved by cutting off useless and unnecessary officeholders and by other economies. They indicate that from three to four thousand dollars per annum can be saved at the Academy for the Blind, where 30 employees are required to look after 65 white inmates. They indicate that $6,000 per year can be saved by transferring the records of the Department of Archives and History to the State Library and that 
25 
 
 from $20,000 to $25,000 per annum can be saved by reforms and economies inthe Department of Public Printing. These reports show that $1,500 per annum can be saved in the State Library by avoiding the unnecessary purchase of duplicate law books. 
I shall submit these reports to you with the utmost confidence that, in the main, the facts stated are true and the conclusions drawn therefrom are correct, and the reforms advocated and the retrenchments planned are wise, and in the interest of honesty and economy. These investigators were instructed by me to go into each of these matters as much as they could in a preliminary report, showing neither favor nor hostility to any official or to any department, but to report the facts truly and without favor, and to fearlessly recommend whatever changes and improvements they thought desirable or necessary. It is quite probable that neither your body nor I will agree to all of their recommendations, but the investigations have been honestly made and are entitled to your very serious consideration. Undoubtedly many intrenchments and many improvements in service are suggested in these reports and I submit to you for your careful consideration the question as to whether or not it would not be wise for this State to follow the example of South Carolina in this matter and have a full and comprehensive survey of the State government, all of its departments. all of its institutions and all of its agencies made on a larger and more comprehensive scale, for the use of the General Assembly at its next Session. 
AUSTRALIAN BALLOT LAW AND BI-ENNIAL SESSIONS OF THE GENERAL ASSEMBLY. 
I again urge the enactment of a real and rigid Australian Ballot Law, to be applicable to primary and general elections alike and to be installed at every precinct in Georgia, to the end that every voter in the State, however poor and humble, may have the opportunity to cast a free and un- 
26 
 
 trammeled ballot, and to the end that vote-buying in our elections shall be rendered difficult and impracticable. 
I again urge you to submit an amendment to the Constitution of Georgia to provide for Bi-ennial Sessions, instead of Annual Sessions, of the General Assembly. I make this recommendation for the following reasons: 
1st: I do so in the interest of economy. If we should have bi-ennial, instead of annual, sessions of the General Assembly, the expense would be cut in two and a saving to the State of from $55,000 to $60,000 per annum would be effected. In times like these it behooves us to effect every reasonable economy in the spending of the money of the people. 
2nd: Bi-ennial sessions of the General Assembly would be an improvement over annual meetings for another and, if possible, even stronger reason; under the annual system we have too many unnecessary changes in the laws and too many amendments to the laws. In other words, too much legislation. If we had bi-ennial, instead of annual sessions, the tendency would be to have fewer changes in the law and the disturbances of both business and the people incident to the annual tinkering with the laws would be avoided. 
A great majority of the States of the Union have bi-ennial sessions of the General Assembly, and the experience of the several States, on the whole, seems to establish the proposition that bi-ennial sessions of the General Assembly are preferable to annual sessions, or to sessions every four years. 
TAXATION. 
In presenting to you my views on the difficult and complicated subject of taxation, I wish to assure you that I do so without either pride or obstinacy of opinion. I do so be- 
27 
 
 cause my sense of duty to the State and to its people impels me to give you my views on this question, and I do so with the utmost deference to those of you, and to those of my fellow citizens elsewhere who do not agree with me about it, and who may entertain different views on the subject; I do so in the earnest hope that this body, on whom rests the responsibility for action, may approach the consideration of this most important and most difficult question in the spirit of mutual tolerance and of common counsel, out of which may come wise and conservative action. 
I am afraid that the average man does not realize how small a percentage of the taxes that he pays is imposed or collected by the State for State purposes. To say nothing of Federal taxes, the proportion of the tax burdens occasioned by expenditures of the State is relatively small and is comparatively negligible. In Georgia the total bonded debt of the State is only $5,486,202. On the other hand, the total bonded indebtedness of all Georgia counties is $12,714,000, and t]1e total floating indebtedness of all counties is $770,000, and the total bonded debt of Gerogia towns and cities is $37,940,000, and the total floating debts of such towns and cities are $1,181,200. When these figures are consolidated, it will be seen that Georgia counties and cities have a total bonded indebtedness of $50,654,000, and a total floating indebtedness of $1,960,200, or a total debt of $52,614,200, against a total bonded debt of the State of $5,486,202. 
In addition to the above, it is worth while to remember and consider that the average rate of the Georgia county (including local school tax) is 18.3 mills, as against a State rate of 5 mills; in other words, the State only gets 21.1 ''.: of the amount of State and County taxes that the taxpayer pays to the Tax Collector each year. Next, let us take the case of the Georgia taxpayer who lives in a city, or in an incorporated town, however small; first, he must pay 5 mills to the State; next, 10 mills, on the average, for city taxes; next,, 18.3 mills, on the average, for the county tax. 
28 
 
 So the taxpayer living in a city or town pays on the average 33.3 mills, of which only 5 mills, or 15% goes to the State of Georgia. 
The figures above cited are taken from the Financial Chronicle of December, 1921. Annexed to this address is Table C, showing by the details of these figures, by counties and by cities. 
They are presented for the purpose of showing to you and to the public how relatively small a part of the tax burden is really occasioned by State expenditures and how comparatively negligible a proportion of our total taxes is really paid for State purposes. The figures prove that we can never get a satisfactory distribution of the burden of taxation and a satisfactory system of taxation which will give a correct and a proper distribution of the burden, until we apply the correct fundamental principles to County and City taxation, as well as to State taxation. 
The Constitution of 1877, in establishing the present cax system of Georgia (Paragraph 1, Sec. 2, Art. 7), provided: 
"All taxation shall be uniform upon the same classes of subjects, and ad valorem on all property subject to be taxed within the territorial limits of the authority levying the tax." 
It will be observed that no limit upon the tax rate was contained in the Constitution. One of the greatest of American jurists has stated, with great terseness and truth: "The power to tax is the power to destroy." The framers of our Constitution of 1877 evidently believ1c<l, sc far as the government is concerned, that the power to tax is the power to live. In support of that doctrine, it can be cited that even up to the present day, the power to tax (except as to a few special taxes) is not limited, so far as the rate or amount 
29 
 
 of the tax to be levied is concerned, in any one of the fortyeight states of the Republic or in the United States Government itself, or in the government of any civilized country on earth, except in Georgia. 
The doctrine that the legislative body of the State is not to be limited, generally speaking, in the tax rate it may impose, stood unchallenged in Georgia, as well as in the rest of the world, up to the year 1902. It stood unchallenged in this State even when the Constitution of 1877 was adopted, at the very close of the reconstruction era. 
In 1902, Governor Terrell, in the contest for election as Governor, advocated an amendment of the Constitution of the State, imposing a limit of five mills upon ad valorem taxes. After his election in 1902, the General Assembly, at its 1903 session, submitted such an amendment to the electorate of the State and the same was ratified by it at the general election of 1904. 
It is not my purpose, in calling attention to these historical facts, to challenge the wisdom of the decision the people then made. It is a departure in the science of government, and while the State stands practically alone in making it, I am not prepared to declare that the decision was an unwise one, and I do not seek to re-open the question. It is necessary, however, to keep the historical facts in mind in order to understand the reasons for the present situation and to intelligently consider proposed remedies. 
Prior to the adoption of the amendment of 1904, the tax rate on property was fixed under the law by the Governor and the Comptroller-General, after the Legislature had made its appropriations and after the digests were made up in the several counties, at whatever figure was necessary in order to meet the appropriations and to discharge the obligations of the State. Consequently, under this system there could be no treasury deficit. It was merely a matter of mathematics. The Legislature and the Governor were responsible 
30 
 
 for the rate, whether high or low, because of their action in passing and approving appropriation measures. The system established direct responsibility and strict accountability to the people, and if the Legislature or the Governor spent too much money or spent it for purposes of which the people did not approve, the remedy was in the hands of the people themselves. 
After the adoption of the amendment of 1904, however, the situation completely changed. The Constitutional limit of taxation, 5 mills, was soon reached and a great tendency developed among members of the General Assembly to make liberal appropriations, since the tax rate could not exceed 5 mills, in any event, and the General Assembly could not be charged with increasing taxes. In such a situation, how easy and pleasant it was for members of the General Assembly to vote for appropriations urged with so much eloquence and zeal and persistence, year after year, by beneficiaries who urgently pressed their claims, particularly so when in most cases where the objects for which the appropriation were sought were just and meritorious! 
The inevitable result of such a system was that appropriations should gradually exceed the revenue. On January 1, 1913, according to thre table presented by Governor Dorsey in his message of last year (page 4) the "Deficit or amount not on hand to complete payment of 'Undrawn Balances,' amounted to $979,277.48." 
It then became apparent that something must be done to secure more revenue for the State, in order to meet its increasing needs, to pay its growing appropriations. 
In such a situation, two plans and only two plans were feasible. One was to devise other and additional methods of taxation, to force classes of property then notoriously escaping taxation, to bear their just proportion of the tax burden; the other was to provide additional machinery by 
31 
 
 which the property then on the digest could be raised in value, so that, while the tax rate remained unaltered, the increased valuation would produce greater revenues for the State to pay increasing appropriations. 
The latter plan was followed by the Legislature in 1913, and the result was our present so-called Tax Equalization or Tax Assessment law, whichever you choose to term it. 
I have always thought that the former plan should have been followed. I thought so then, and made the first public attack on the Equalization Law. I think so yet, strongly and unalterably. I contend that if additional revenue was a necessity, as it appeared to be, that such additional revenue should have been raised from classes of property then wholly or practically untaxed, instead of simply increasing the burden of the holders of visible and tangible property, by forcing up the values on their property, and forcing them to bear practically all of the burden of taxation. 
I still maintain that position, and maintain it as strongly and earnestly as possible. 
Never in my life, however, have I advocated the destruction of one piece of necessary governmental machinery, unless and until I was prepared to submit a plan to provide another and more efficient or equally efficient piece of machinery in place of it. Charged with solemn responsibility, in this crisis, of our affairs, I am not now prepared to advocate the destruction of our present tax machinery, without proposing a reasonable and efficient substitute for it. That, however, I am prepared to do. 
For your part, Gentlemen of the General Assembly, charged as you are with the primary responsibility in this matter, you cannot afford, as men of honor, true to your oaths of office, faithful to the trust imposed in you by the people, to throw away our present tax machinery, unless and until 
32 
 
 you are prepared to adopt a reasonable and efficient substitute therefor. I hope that you are so prepared, that you may be able to agree upon such a substitute for our present tax system; but unless you are and until you are, you cannot afford to destroy the present assessment systems, in the present critical condition of the State's finances and in the present distressing financial condition of the people themselves. If you destroy it without providing an adequate substitute for it, or if you destroy it, and simply return, in times like these, to the old system of voluntary tax returns, without prov_iding machinery for collecting an adequate amount of revenue from corporations, individuals and classes of property now practically untaxed by the State, you will lock the wheels of Government in this State. If you permit every corporation and individual in this State, in times like these, to pay just as much and only just as much as he or it elects to pay, then the State cannot operate, it cannot meet its obligations already assumed, it cannot pay its appropriations already made, it cannot educate its children, it cannot open and maintain its schools, it cannot give even a meager support to its higher institutions of learning. In short, it simply cannot function, and must and will be set back more than fifty years. 
These consequences are so unavoidable, so inescapable and so terrible to contemplate, that I cannot believe that the General Assembly of Georgia could possibly contemplate such a procedure. Even if irresponsible persons, upon whom, fortunately, responsibility in this matter does not rest, suggest the repeal of the tax laws and oppose every substitute therefor that is suggested and offer none themselves, surely there can be no serious excuse for the chosen representatives of the people of Georgia to entertain so demagogical a proposition. It is easy for self-seeking politicians to oppose all taxes, since all taxes are more or less unpopular, and to advocate all appropriations, since all appropriations are more or less popular, but the General Assembly of this State can never seriously contemplate such a program. Th com- 
33 
 
 mon sense of the people of Georgia may be relied upon to deal effectively with those of its public men who take such an absurd position. 
I now wish to present to you what I think is a reasonable and efficient substitute for our present system, and what I recommend to you as such. , Let me repeat to you, as I said last year: "I realize that a sudden change of system at a moment like the present, when business is so heavily burdened, might prove disastrous; but it must be recalled that the proposal I make cannot be put in effect unless the people of the State amend the Constitution of Georgia, and that the proposition to do so cannot be submitted to them prior to the general election of 1922, and consequently the Legislature could not put a new system in operation, in all probability, before the calendar year of 1924. By that time, even the pessimist may reasonably expect a return to normal conditions." 
In the next place, let me say that at the present moment, and especially in the present hard times, I am not so much concerned about raising more revenue as I am concerned to secure a just and equal distribution of the present burdens of taxation. In hard times, like these, by rigid economy and by drastic retrenchment, the General Assembly can, as you demonstrated last year, make the absolutely necessary appropriations within the revenues as at present provided. But when average times and normal prosperity return, the. present revenue system is inadequate to produce sufficient revenue, unless we are prepared to starve our 1chools and to permanently deny to the Confederate Veterans pensions that the people of this Sfate, at the ballot box, have already given us authority to make as soon as the financei of this State will permit. The old system has broken down, unless we are prepared to take backward steps in almost every direction in the administration of our State government, and in providing for those institutions and objects which have 
34 
 
 been the subjects of our care and attention in the past and at the present time. 
The great fundamental trouble, outside of its inadequacy, about our present tax system as applied to State, County and City Taxes alike, is that there is neither justice nor fairness in the manner in which the burden is distributed. It bears hardest, and especially in times like these, upon the shoulders that are weakest, and lightest upon the shoul,ders that are strongest. 
Under the Act of August 20, 1918, the last Special Tax Commission for Georgia was organized. It began its labors in September, 1918, and ended them in June, 1919. It waa composed of many able and upright men; it made a careful and exhaustive investigation into tax matters, and made an able and comprehensive report. I agree with many but not all of its conclusioris. I take pleasure in saying to you, for the second time within the year, that its report is a most valuable one, and one well worthy of the most serious consideration.. Its report condemns our present tax system and it denounces it, for three reasons: 
1st. Because .it does not bring to the digest a reasonable part of the actual value of property of the State. 
2nd. Because the property returns are not equitably apportioned between the various classes of property. 
3rd. Because it does not provide adequate support and proper maintenance, on a reasonable basis for the State's various departments and activities. 
In elaboration of this view, let me submit the following, with particular reference to the second and, in my opinion, the most vital of the objections urged by the Commission: 
In 1920, according to the reports of the Comptroller-General, real estate (including city property) was assessed for taxation at a valuation of $714,151,382, while money and 
35 
 
 solvent debts were valued at only $81,500,073, merchandise at $77,515,231, stocks and bonds at $4,807,964. According to that same report, household and kitchen furniture, practically all of it except that of the very rich being without any real cash value, paid taxes on a valuation of $41,435,377, as agains.t a $4,807,964 valuation of stocks and bonds. Horses, mules and cattle in this State were assessed at $63,427,932, against a little over $4,800,000 for stocks and bonds. 
Plantation and mechanicat tools, implements with which the poor and lowly make their daily bread, were valued at $15,480,349, or more than three times as much as all of the stocks and bonds of this State. 
Again, under our present delightful tax system, while the value of all property was increasing from $261,000,000 (round figures) in 1875, to $1,347,000,000 in 1920, about 416 per cent, the taxable value of money, notes, acconts and solvent debts only increased in the same period from $37,000,000 to $81,000,000, or about 119 per cent; in other words, money, notes, accounts and solvent debts increased for taxation purposes only one-third of the general increase of all property in the State. 
Let me quote you, next, from the report of our State Tax Commission of 1919: 
"Again, we are unable to .form any well grounded concluilion as to the value of money, notes and accounts, bonds and taxable stocks of the State. It appears, however, that there was $322,000.00 on deposit in the banks of the State in September, 1~18, according to the Bankers' Encyclopedia. We know from the tax digest that there was returned last year, in round numbers, in money, notes, mortgages, accounts, bonds and taxable stocks, $65,000,000. This condition would be ludicrous if it was not absolutely distressing to all fairminded citizens." 
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 Again: "Money, notes, accounts and solvent debts" were returned for taxation for the year 1920 at $81,500,073. 
The report of our State Bank Examiner as of date December 2, 1921, showed at that time on deposit in the State Banks of Georgia alone $261,653,393.00. 
As a rule, in this State the deposits in our National Banks located in Georgia amount to a little more than half of those in our State banks, so that in 1920 the deposits in all our banks was approximately $400,000,000. When it is recalled that the item of $81,500,000 covered the returns not only on money, but on notes, accounts and solvent debts, and that according to the best estimates that are obtainable, the aggregate of these notes, accounts and debts is greater than the amount of money on hand, it is perfectly evident that not ten per cent of the actual money on hand in the State was returned for taxation in the year 1920. 
But why multiply instances of these glaring injustices and inequalities? It could be done almost indefinitely, but I shall not tax your patience with further detail. Yes, there is just one more I shall cite, because it is particularly significant. In the face of the deflation in values that is now upon us, property returns, on the whole, shrunk seven per cent in Georgia between 1920 and 1921, and yet in this same period money, notes and accounts shrunk from $81,500,000 in 1920, to $64,906,000 in 1921, or more than twenty per cent. 
In the light of these facts, I submit a substantive, concrete proposal. I propose that the State shall abandon the field of property taxation on the ad valorem basis, leaving that field to the exclusive possession of the local authorities, county and city, subject to such limitations as may be placed by law on the exercise of that power by them. In lieu of the property tax for State purposes and as a substitute for it, I propose a graduated income tax, and I urge the General Assembly to submit to the people in the election this Fall 
37 
 
 a constitutional amendment to that effect. 
If the people should authorize such a change in our taxing system, then the tax machinery of the Federal Government could be largely utilized, if not entirely utilized, for State purposes. Thus we would effect a saving of the expense involved in the creation and maintenance of an extensive and expensive tax machinery of our own and would avoid the necessity for burdening the taxpayer with a double set of returns, one to the Federal and another to the State government. 
For the fiscal year ending June 30, 1919, the Federal government collected from Georgia, in income tax, $25,062,149.50. For the fiscal year ending June 30, 1920, $33,731,768.04. For the fiscal year ending June 30, 1921, $32,000,000.00. This average for these three years is slightly in excess of $30,000,000.00 per annum, and when it is recalled that. the greatest amount of revenue that we can hope to obtain for the present year from all ad valorem taxes, including .property on the digest and public corporation taxes, will be only about $5,500,000, it is perfectly apparent that a very reasonable percentage of the tax now collected by the Federal Government in Georgia would produce revenue equal to the amount produced by our present system, and with a very slight increase of that percentage, we will be enabled to raise sufficient revenue to supply all the necessities of the State. 
I repeat my recommendation to you of last year in favor of an income tax. It should be a tax on net incomes, in the same sense that such a tax is levied and collected by thQ Federal Government. It should not contain a tax on the gross output of manufacturing and industrial concerns. Georgia needs too much development along this line to permit of such a drastic tax; besides, such a tax is inherently unjust and unfair. Under a proper income tax, we could 
give adequate support to our common schools, and continue 
with even greater success our present campaign for the 
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 eradication of illiteracy in Georgia. We could give to our Confederate pensioners and to our great institutions of learning, to our great humanitarian and charitable institutions, to our common schools, and to other departments of the State government that adequate and just support to which they are entitled, after the principles of real economy and scrupulous honesty are applied to their operation. 
If the people will make the change I have suggested, it will secure many advantages. Let me endeavor to enumerate some of them: 
1st. We will be able to do away with our present tax assessment system. 
2nd. We will be able to collect our revenue quarterly and in that way to pay as we go and to meet our appropriations as they come due. 
3rd. In that way it will put upon the intangible and invisible property of this State that fair and just proportion of the burden of the government which it ought to bear and which it now almost wholly escapes. If the question be raised as to how an income tax will do more towards forcing intangible and invisible property to bear some proportion of the burdens of the State Government th.an our present system of taxation, then the reply is three-fold: 
a. We will eventually be able to utilize the tremend~us machinery of the Federal Government, with its thousands of inspectors and agents who are constantly examining into tax matters and forcing the return on a great percentage of all incomes. 
b. The question of value is one of op1mon, and one about which there may be honest differences of opinion. The question of income is one of fact, about which there can be no honest difference of opinion. It is only necessary to as- 
29 
 
 certain the facts. 
c. The income tax law applies only to the income on such intangible and invisible property, and not to its principal value. 
This is the principle that has induced many of our leading States to adopt the income tax plan of reaching this property, rather than rely upon clumsy and impractical machinery under an ad valorem system. Since most of the larger States have adopted the income tax plan of reaching these classes of property, it is a safe plan for Georgia to follow, since we do not wish to tighten credits in this State or to drive this class of property, that can easily be removed, into other States. Besides, it must be remembered that whatever amount of income tax is paid by the corporation or individual to the State can be deducted from his or its income tax return to the Federal Government. 
4th. It will distribute the burden more equally and more equitably, and will place it upon the shoulders of those who are strongest and best able to bear it. Agriculture is practically prostrate in this State. For two years a vast number of our people who follow this means of livelihood have made nothing and have sustained frightful losses. For the second year now they have been practically unable to pay their taxes. Tens of thousands of tax fi fas against farmers have been taken up by relatives, friends or creditors, and are awaiting payment if that ever becomes possible. Thousands of farms have been legally advertised and other thousands sold for taxes in Georgia. The same thing is true 'as to homes held by the masses of people, in cities, towns and villages. These people are entitled to some relief, to some lessening, if possible, of the burdens of taxation upon them. So long as agriculture languishes, every other industry and business in the State languishes. When it revives, every other business and every other industry will revive with it. 
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 The State Tax Commissioner informs me that the property returns this year will fall to practically $1,000,000,000, and this reduction is from the high-water mark of 1920, when the property returns were $1,346,882,000. Of the $1,000,000,000 tax values in Georgia for the present year, substantially $600,000,000 represents land and real estate. When to this great class of property is added every other class of tangible and visible property, the demonstration is complete that more than 90 per cent of the burdem. of State taxation are borne aud carried by the holders and owners of tangible and visible property. These men cannot bear the burden any longer, and are entitled to relief. If you will adopt the propositon I present to you, and the people shall ratify it, every single one of them will get relief from the whole of the five mills of State tax, and while this by no means is the larger part of the burdens of taxation which they must carry, for they will still be left to bear the expense of county and city governments, it is some relief and is most necessary and important in the present crisis. 
For the above reasons, and for other reasons fully elaborated in my message to you last summer, I reiterate the recommendation I then made to you, which is that we substitute a State income tax for our present system of ad valorem taxation for State purposes. 
As I stated in the outset of my discussion of this subject, I have no pride of opinion about this matter, and merely give you my views upon it because of the duty imposed upon me by law to do so, because of my of my honest. earnest and unshakable convictions upon the subject. 
Since, however, the subject is acute and every possible angle of it ought to be considered, it is my dutr to eall to your attention certain alterr.ativ,2 pr,Jposals on tllis question that are entitled to serious consideration at your hands. 
In the first place, I deem it my duty to invite your attention to the report and recommendation of the Tax Commis- 
41 
 
 sion of 1919. That body as a substitute for Paragraph 1, Section 2, Article 7 of the Constitution of 1877, recommended the following: 
"All taxes shall be levied and collected under general la,vir. and for public purposes only. The General Assembly shall have the power to classify property for taxation and to adopt different rates and methods for different classes of property and to segregate different cases of property for State and local taxation. But all taxation shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax. Taxes may be levied ad valorem upon any given class of property without regard to the method used in levying taxes on any other class of property. Taxes may be imposed upon incomes, inheritances, privileges and occupations, which classes of taxes may be graduated, and when levied may contain provisons for reasonable exemptions." 
Another proposal which deserves serious consideration at your hands is as follows: 
Substitute for Paragraph 1, Section 2, Article 7 of the Constitution of 1877 the following language: 
"All taxes shall be uniform upon the same classes of subjects, and when ad valorem, assessed on all property within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws, and for the purposes only, authorized by this Constitution. The General Assembly may impose taxes not to exceed 6 per centum upon incomes, also tax upon inheritances, privileges and occupations, all of which taxes may be graduated and the laws under which they are levied may contain provisons for reasonable exemptions. The General Assembly shall exempt all property, real and personal, except that of public service corporations, from ad valorem taxes for State purposes in each year in which the revenues from other sources are sufficient to meet the legal obligations of the State maturing during 
42 
 
 the year and to pay the appropriations made by the General Assembly for that year. In the event, however, such revenues are insufficient for those purposes, then an ad valorem tax not to exceed 2 1-2 mills upon each dollar of the value of all property, real and personal, may be levied." 
In support of this propositon many strong arguments can be adYanced. It has many merits, many checks and counterchecks, In the first place, it guarantees some affirmative relief by remitting at least 50 per cent of the amount of State taxes now paid on the ad valorem basis by property holders of this State. In addition to that, if the times are normally prosperous, it means, in all probability, there will be no necessity for levying a State property tax in Georgia, provided the Legislature is reasonably economical in its appropriations. In the next place, by the impositon of a limit upon the i;1come tax rate, it guarantees the corporation and individuals who will pay the income tax against excessive burden; and in the next place, it gives to the Legislature strong reasons for economy in its expenditures, because otherwise the collection of a general property tax will be necessary throughout the State, and that would be quite likely to prove unpopular. Then, again, it leaves the great masses of the citizens and taxpayers of Georgia in a position where they are the guardians of economical appropriations and expenditures. If the appropriations are too large to be met by the limited income tax, they must foot the bill. It is only fair to mention that under a system very much like this, no State property tax has been levied for two years past in the State of North Carolina. 
In presenting to you not only my own views on this great question, but the various views and plans that have been  suggested and considered, I feel that I am only discharging my Constitutional duty to you and to the public. Taxation is the most complex and complicated of all questions that legislative bodies are called upon to consider, and I know that at your hands it will have the thoughtful and careful 
43 
 
 consideration that is imperatively demanded. If the present taxing system of Georgia is to be abolished, then it is your duty to provide an efficient and adequate substitute therefor, and one that will distribute the burden of taxation justly and equitably among all citizens and among all classes of property. 
If we are to educate our children, improve our highways, maintain our charitable and humanitarian institutions, and sustain the proud position of Georgia as the Empire State of the South, the wealth of the State must foot the bill, and not its poverty. The taxing system of the State should be revised with wisdom and with justice to all persons and to all classes of property. 
Respectfully submitted, THOMAS W. HARDWICK, Governor. 
44 
 
 TABLE A. 
 
Undrawn appropriations of 1921 brought forward to 1922, unpaid _______ ________ __________________ $4,261,446.54 
Last quarter of 1921 Civil Establishment ________ 109,825.00 
 
Total ------------------------------------------------------------------ $4,371,271.54 By amount paid on same to June 
10th _________ __ _________ ____________ $4,197,705.73 
By amount paid on Civil Establishment for last q'rt'r of 1921 109,825.00 - - - - - * 4,307,530.73 
 
Total 1921 appropriations unpaid on June 10.$ 63,740.81 Appropriations for 1922 ____ __ _____________ _ _______ $9,438,845.15 
Less 1922 appropriations paid by warrants to June 10, 1922 __ _____ ____ ___________________________ * 2,469,650.86 
 
Total unpaid 1922 appropriations June 10, 1922 -- ------------------------ -------------- ______________ $6,969,194.29 
Paid on 1921 appropriations _________ ______ _________ $4,197,705.73 
Paid of Civil Establishment 4th quarter of 1921 109,825.00 Paid on 1922 appropriations ____ __ _______ ______ 2,469,650.86 
 
Total _ _________ 
 
____ __________ 
 
$6,777,181.59 
 
Amount of 1921 appropriations yet unpaid as 
 
above ________ _ 
 
_________________ $ 63,740.81 
 
Amount of 1922 appropriations yet unpaid, as above _____________ _________ ______ _ _________ **6,969,194.29 
 
Aggregate unpaid June 10, 1922 _____ _________ $7,032,935.10 
 
*Summary of disbursements by warrants since January 1, 1922, exclusive of Highway funds and refunds of W. & A. rental warrants. 
**Note-The amount of unpaid 1922 appropriations does not include Temporary Loan of $500,000.00 and interest of $13,472.00, due September 9, 1922, borrowed on February 27, 1922, and used to pay 1921 school appropriation. This is 
an obligation to become due and not an appropriation. 
Schedule of 1922 appropriations and estimates attached. 
 
45 
 
 APPROPRIATIONS AND ESTIMATES 1922. By Academy for Blind ________________________________ ---$ 36 000.00 
 
" Agricultural Schools ________________ --------- ______ _ 180,000.00 
 
" Albany Normal School (for Colored) 
 
15,000.00 
 
" Binding Journals __________________ --------------------- 
 
550.00 
 
" Board of Health ________ ______ ________________ _ 
 
91,431.00 
 
" Board of Public Welfare ________________ _ 
 
15,000.00 
 
" Bowdon State N. and I. College __________________ _ 15,000.00 
 
" Civil Establishment ________________________ _ 
 
439,300.00 
 
" Coastal Plains Experiment Station _____ _ 
 
22,500.00 
 
" College for Colored ______________________________ _ 
 
10,000.00 
 
" Contingent Fund _____________________ ____ _____ _ 
 
25,000.00 
 
" Contingent Fund Commerce and Labor _ 
 
1,800.00 
 
" Contingent Fund Railroad Commission 
 
3,000.00 
 
" Contingent Fund, Supreme Court ________ _ 3,000.00 
 
" Contingent Fund, Court of Appeals _ 
 
3,000.00 
 
" Department of Agriculture: 
 
(a) Maintenance 
 
18,000.00 
 
(b) Pure Food _ __________ _ 
 
10,000.00 
 
(c) Chemicals____ _____________ ____ _ ____ _ 
 
15,500.00 
 
(d) Contagious Diseases_ _________ _______ _ 
 
5,000.00 
 
(e) Hog Cholera Serum _______ _____ _______ _ 
 
10,000.00 
 
(f) Inspectors' Salary, etc. ____________________E 29,999.13 
 
(g) Tick Eradication_ ___________________________ _ 25,000.00 
 
(h) Veterinarian Expenses ___________________ E 
 
1,618.00 
 
" Department of Archives and History _______ _ 
 
6,000.00 
 
" Dept. of Commerce and Labor, Salaries_______ _ 8,100.00 
 
" Department of Public Printing, Salaries ___ _ 3,000.00 
 
" Experiment Station __ _ 
 
8,000.00 
 
" Furniture and Replacement (H. & S.) 
 
700.00 
 
" Game Protection Fund, Salary _________ _ 
 
3,600.00 
 
" Geological Fund ________________________ _ 
 
15,000.00 
 
" Georgia Normal and Industrial College " Horticultural Fund _______________________ ____ _ 
 
102,500.00 63,000.00 
 
" Incidental Expense General Assembly 
 
250.00 
 
" Indexing House and Senate Journal _________ _ 
 
250.00 
 
" Indian Springs Fund ________ ________________ _ 
 
105.00 
 
" Inspection of Fertilizers 
 
_____________ E 41,941.03 
 
16 
 
 " Inspection of OilsSalaries ________ $5,100.50 
 
Expenses --- 1,000.50 
 
6,100.00 
 
" Insurance Public Buildings, etc. ..... .. ....... . 105,000.00 
 
" Insurance Department Fund ...................... _ 9,200.00 
 
" Land Script Fund Interest ................... " Legislative Committees ......... -- ..... _- 
 
6,314.14 7,500.00 
 
" Legislative Pay Roll .................. - ..E " Library Commission -- _ --------- " Library Fund ----------- .. ------ ---- -" Library Fund Reference Bureau ----------- 
 
117,174.56 6,000.00 4,250.00 1,400.00 
 
" Library Fund Court of Appeals --------------- 1,000.00 " Market Bureau --------------- -- --------- 103,000.00 " Military Fund --------------- ---- ----------------- 25,000.00 " North Georgia A. & M. College------------- 27,000.00 " Overpayment Taxes Refunded ---------E 8,448.54 " Pension Fund -------- -- . ----- 1,250,000.00 " Printing Fund --- --- __ ___ ... ------- ------- 40,000.00 
 
" Printing Fund, Railroad Commission __ -- 2,000.00 
 
" Prison Fund --------------------------- 107,500.00 " Public Buildings and Grounds ------- - _ 35,000.00 
 
" Publishing Georgia Reports _ ------ -- 10,000.00 
 
" Public Debt:. 
 
(a) Interest _-- --------$226,030.00 Interest at 4% per cent - 4,108.75- 230,138.75 
 
(b) Sinking Fund _ --- -. _ --- 100,000.00 
 
(c) Refunding Bonds -- ___ --- ... 207,000.00 
 
" Rate Expert Fund ------- -- - - 4,000.00 
 
" Reward Fund ---------- ...... 
 
3,000.00 
 
" Roster Fund ----- - _ . ------ 3,600.00 
 
" School for the Deaf - ........ -- .. --- --. 
 
70,000.00 
 
" School Fund 
 
4,250,000.00 
 
" School for Mental Defectives --- 
 
25,000.00 
 
" School of Technology . -------------- _ 112,500.00 
 
" Soldiers' Home ------ ------- - _ 45,000.00 
 
" Solicitors Generals' Fees _ -------------E 9,825.00 " South Georgia A. & M. College, Val. --- 31,500.00 
 
47 
 
 " Special Appropriation, Legislative Comm. " State Medical College __________________________________ _ " State Normal School_________ _____________________ _ " State Sanitarium _________________________________________ _ 
" State University, Support Fund _________________ _ " State University, for Agri. College __ " State University, for Summer School _________ _ " Summer School Colored Teachers ________________ _ " Training School for Boys __________________________ _ " Training School for Girls __________________________ _ 
" Tuberculosis Sanitarium ___ _ 
 
7,500.00 49,500.00 63,000.00 800,000.00 93,000.00 117,250.00 
6,000.00 2,500.00 27,000.00 31,500.00 50,000.00 
 
$9,438,845.15 
 
48 
 
 TABLE B. As of date June 10th, 1922. 
 
Estimated revenue from all sources except ad valorem taxes: 
 
Railroad and other public service corporations _$ 828,508.16 
 
Rental of State's property located at Chatta- 
 
nooga, Tenn -------------------------------------------------------Income tax from railroads _________________________________ _ 
 
8,340.00 2,044.00 
 
Insurance tax and insurance fees ____________________ _ 700,000.00 
 
Inheritance tax ----------------------------- ________ _____ -- __ 330,000.00 
 
Interest from depositories _______________ _____________ _ 15,000.00 
 
Fertilizer fees __ _____________ ___________________________ _ 
 
200,000.00 
 
Pure food fees 
 
_____________________ _ 
 
Oil fees ____ ________ ___ ___________ ______ _ 
 
30,000.00 400,000.00 
 
Oil fees due from United States Court _____ _ 
 
275,597.00 
 
Game protection fees 
 
5,000.00 
 
Office fees ____________ _____ _ 
 
8,000.00 
 
Fuel oil tax _______ ________ _ _ 
 
800,000.00 
 
Occupation tax _______ _ 
 
250,000.00 
 
Carbonic Acid Gas _________________________ _ 
 
20,000.00 
 
All other special or occupation taxes 
 
550,000.00 
 
Sale of Acts, Codes and Court of App. Reports 5,000.00 
 
Poll tax ____ __ ___ 
 
_ __ _ _ _____________________ _ 
 
392,000.00 
 
Professional tax ____ _ ____ _ 
 
62,700.00 
 
Taxes collected not on digest ____ _ 
 
100,000.00 
 
Misceilaneous (back taxes, etc.) _________ _ 
 
50,000.00 
 
Total 
 
_ _ ----- ------ _$5,032,189.16 
 
Revenue collected. see list attached 
 
--- 1,248,049.03 
 
Balance ___ ____ _ 
 
___ ____ _$3,784,140.13 
 
1921 ad valorem taxes uncollected June 10, 1922 $572,594.51 
 
1919, 1920 and 1921 railroad taxes uncollected 
 
June 10th 
 
66,268.53 
 
Total_ __ _ 
 
$638.863.04 
 
49 
 
 This estimate of revenue due and revenue collected does not contain any receipts from Motor Vehicle Fees, Rental of W. & A. Railroad or borrowed money. 
 
1922 TAXES COLLECTED IN 1922 THROUGH JUNE 10, 1922. 
 
To Abstract Companies Tax _______________ _ 
 
$ 
 
" Adding Machine Companies __________ _ 
 
" Advertisng Agents ______________ _ 
 
" Agencies --------------------------- _________ _ " Auto Accessories __________________ _______ _ 
 
" Artists ---------------------------------------------- ____ .-- -- --- -- - 
" Athletic Clubs ------------------------------ ______ _ " Auctioneers ______________________________ _ 
 
" Automobile Agents ____________ __ _ 
 
" Auto Assembling Plants __ _ " Awning and Tent Makers ______ _ " Adjustment Bureaus ___________________ _ " Back Taxes ____________________________ _ 
 
" Bill Distributors ___________ ______ _ " Barbers' Shops _________ ____________ _ " Barbers' Supplies ____________________ _ " Beauty Parlors ________ ___ _ ____________ _ " Bee License Tax __________________________ _ 
 
" Bicycles ---------------------------------" Billiards and Pool _ " Bill Posters __________ _ 
 
" Book Agents _____ _ " Bond Makers _____________ _ " Bottlers ___________________________________ _ 
 
" Brokers (S. & B.) _______ ______ _ __ 
 
" Cafes and Restaurants ___________ _ " Carbonic Acid Gas ________ _ " Cars for Hire _______________________________ _ " Cash Registers ___________________________________________ _ 
 
" Cemetery Agents ______________________________ _ 
" Cigar Dealers CW. & R.) __________________ _ 
 
45.00 1,080.00 
792.00 1,597.50 3,150.00 
414.00 90.00 
810.00 14,377.05 
270.00 135.00 
45.00 12,953.77 
22.50 8,325.63 
180.00 216.00 375.00 513.00 18,630.00 540.90 
4.50 180.00 405.00 3,150.00 1,552.50 5,704.92 2,394.00 540.00 198.00 1,777.50 
 
50 
 
 " Cigarette Dealers __ ------- ___ ----- -------------- 
 
" Coal and Wood Dealers ___ --------------------- ___ _ " Cold Storage Tax ________ - ______ ----------------- - 
 
" Construction Companies --- --- _------- ----- -- 
 
" Contractors --------- 
 
" Cost on Fi Fas ----------- -------- " Detective Agents ____________ ---------------------" Directory Tax _ _ ____________ -- 
 
" Dividends from Stocks ------- __ ------- ------ __ 
 
" Dry Cleaners --------------------- _ ---- ------ _____ _ 
 
" Electrical Contractors and Electricians __ --" Electric Shows _____________ _ ________________ _ 
 
" Electric Sho,Ys Supplies ___ _ 
 
" Employment Agencies -- _ 
 
" Fees from Fertilizers 
 
" Fees from Pure Food 
 
" Forest Reserve Fund 
 
" Fuel Oil Tax _-------- 
 
" Games -----------------" Game Protection Fees ___ _ 
 
" Garages 
 
. ------------- 
 
" Hotels -------------- ___ _ 
 
" Ice Cream Dealers, wholesale ----- - _ 
 
" Inheritance Tax 
 
------------ 
 
" Insolvent General Tax ------- 
 
" Insolvent Poll Tax ------------" Insurance Agents ____ ________ _ 
 
" Insurance Fees _______________ _ 
 
" Insurance Tax by Companies -------- ------- - 
 
" Implement and Machinery Mfrs. and Agents 
 
" Interest from Depositories --- ------ 
 
" Junk Dealers - -----------" Land Title Registration Fees __ 
 
" Laundries _--------------- __ _ " Lease Indian Spring ___ _ 
 
" Lenders on Wages _ " Lighting Plants _______ _ 
 
" Live Stock Dealers ---------- 
 
68,672.30 2,322.00 8,370.00 209.14 1,250.68 8.00 585.00 112.50 1,391.00 450.00 144.00 3,205.64 1,350.00 495.00 
159,000.00 14,000.00 6.10 
151,137.21 112.50 
5,000.00 3,165.75 4,027.95 
274.50 147,321.73 
19,210.34 416.23 
22,423.50 52_,186.00 106,485.97 
430.00 695.59 918.00 
80.97 562.50 110.00 3,510.00 
67.50 1,165.50 
 
51 
 
 " Loan Agents _____ __ _________ ____________ _ 
 
" Lumber Dealers --------------------------------" Manufacturers Soft Drinks _____________ _ " Merchandise Brokers ___________________ _ " Money Refunded __________________ _ 
 
" Monument Dealers __________ ---------------- ______ _ 
 
" Motorcycle Dealers ____________________________ _ 
 
" Musical Dealers ____________________ _ 
 
" Occupation Tax (Capital) ________ 
 
_____ _ 
 
" Office Fees ______ _ _ ______ _ ______ ______ _ 
 
" Oil Fees _------------------------------------ ____ _ " Oyster and Shrimp Packers __________ _ 
 
" Palmists ---------------------------------- ________________ _ 
 
" Pawnbrokers -------------------------------------- 
" Peddlers -------------------------------------------------" Pensions Refunded _____________ _____ _ " Picture Frame Dealers _____________________ _ " Pistols and Cartridges _____________________ _ 
 
" Playing Card Dealers ________ _ " Patented Articles __________________ _ " Pumping Systems ___________________ _ 
 
" Railroad News Companies ____________ _ " Real Estate Agents __________________________ ________ _ " Rental Public Property _________________________________ _ " Safes and Vaults ____________________ _ _____ _ 
 
" Sale of Public Property _ 
 
" Sale of Acts --------------------------------" Sale of Codes ----------------------------------------" Sale of Court of Appeal Reports _____ _ 
 
" Sale of Supreme Court Reports " Sanitariums ---------------------------------- ____________ _ " Se"ring Machine Agents _________________________ _ " Sewing Machine Companies ________________________ _ " Show Tax ____________________________________________ _ 
 
" Slot Machines -------------------------------" Soda Fount Tax ___ _ " Stevedores _______________________________________ _ 
 
" Steamboat Companies ________ _ 
 
ti93.00 193.50 1,495.39 1,957.50 1,794.26 468.00 112.50 3,924.00 208,180.04 150.25 26,426.02 315.00 810.00 5,490.00 4,590.00 83,782.03 
9.00 7,600.50 2,079.00 
22.50 90.00 1,350.00 3,393.00 8,475.00 360.00 1,049.07 213.58 391.64 698.70 1,076.87 1,057.50 870.00 400.00 776.71 859.50 3.,424.50 270.00 90.00 
 
52 
 
 " Teachers' Agencies 
 
" Traders -----------------------------------------------------------" Trucks (G. & 0.) _ __ _______ _________ ____________ _ 
 
" Typewriter Agents ________ _______________________ ____ _ 
 
" Undertakers _ __________ ______________________ _ 
 
" Used Car Dealers______ 
 
___________________________ _ 
 
" Warehouses ___________ _ 
 
" Weighing Scales ________ ___________________________ _ 
 
135.00 22.50 
3,699.00 1,440.00 3,460.50 
270.00 2,380.50 
367.20 
 
Total receipts during January 1st-June 10th, 1922 ______________________________________________________________ $1,248,049.03 
 
53 
 
 TABLE "C". 
 
TAX RATE OF CITIES 1921. 
 
Abbeville 
 
_____ .. 20 
 
Acworth .............. - ..12 
 
Adel - - ..25 
 
Adairsville ................ -..15 
 
Adrian ............ ..... ...... 7 
 
Ailey . ...................... ..... 0 
 
Alapaha ..........................9 
 
Albany .........................19 
 
Alma .................... -17 
 
Alto ............................ 3 
 
Americus -- ..... 20 
 
Apalachee ............... - . 3 
 
Arabi -6 Arlington ....... - . . 17 
Ashburn ........ _. -17 Athens ........................17 Atlanta . . ...... ...... -15 Auburn ...... .. ...... - .... 3 Augusta....... .. ....... ....19 Austell _ .......................11 Avera ............................ 5 Aberdeen ........................ 1 Alamo . . ... ....... ........... 12 Arcade ............. - - . 5 Avalon - .......... 2 Argyle ......................... 3 Baconton _...................... 15 Bainbridge .... .. . ........15 Baldwin .. ............... ... 5 
Ball Ground - ... 5 Barnesville ....... --10 Bartow ........... - ........... 10 Baxley . ....... ....... ..... 17 
 
Bellton - ... - 3 
 
Bethlehem ...................... 2 Bibb City ....................... 0 Bishop .......................... 5 
 
Blackshear -20 Blakely ................... ...15 
 
Blue Ridge ............. -22 Bogart ........................... 7 Boston ..........................15 Bowersville ........... ..: .171/:i Bowman ......................... 8 Braswell ....................... 0 Bremen ......................... 15 Brewton ....................... 0 Bristol ............................. 0 Bronwood .......... ... __ .. 10 Brooklet ................ - - 5 Broxton ...................... 25 Brunswick. ... ... ..... .....20 Buchanan ....................... 0 Buena Vista .................. 21 Buford .........................20 Bullochville ................... 2 Butler .................... - 0 Byromville ........... - 5 
Byron ..... .......... .......... 3:3/t. 
 
Bowden .................. -10 
 
Bridgeboro .................. O 
 
Box Springs ....... - ... 0 
 
Bostwick .................... O 
 
Belmont . ..... 
 
6 
 
Brooks ....................... 5 
 
Berlin 5 
 
5 
 
Brinson . - ........ 5 
 
Cadwell . .. ......... --14 
 
54 
 
 Cairo ................................15 Calhoun ..........................20 Camak ............................10 Camilla ............................15 Canon .............................. 2 Canton ..............................11 Carlton ............................ 8 Carrollton ......................17 Cartersville ....................18 Cave Springs ................. 9 Cecil ................................ 5 Cedartown ......................17 Chalybeate Springs ...... 5 Chauncey ...................... 5 Chatsworth ...................... 5 Chester ................... ...... 5 Chickamauga ................12 Chipley ...........................10.l Clarkesville ..................10 Claxton ........................... 8 Clayton ..........................15 Climax ............................10 Cobbtown ............ .......... 5 Cochran ................... 16% Colbert ........................... 3 Coleman .......................... 5 College Park ..................20 Collins . ....................... 8 Colquitt ......................... 9 Columbus ......................18 Comer ............................. 5 Commerce ....................15 Concord ........................ 7 Conyers ........................ 18 Cooledge ........................10 Cordele .........................16.6 Cornelia .......................17 Covington ......................15% 
 
Crawfordville .................. 11 
 
Crossland ........................ 10 
 
Culloden .......................... 4 
 
Cusseta .......................... 4 
 
Cuthbert ..................... 221/ll 
 
Center .............................. 2 
 
Clarkston ....................... 3.7 
 
Dallas ............................. 8 
 
Dalton ............................. 15 
 
Danville ........ ................. 5 
 
Dawson .........................18 
 
Decatur .........................15 
 
Douglas ..........................18 
 
Douglasville ....................12 
 
Dublin ..............................15 
 
Dahlonega ...................... 8.3 
 
Eastman ........................15 
 
Eatonton ......................15 
 
Elberton ..........................15 
 
Ellaville .........................10 
 
Ellijay ........................... 9 
 
Fairburn ......................20 
 
Fayetteville .................. 5 
 
Fitzgerald ...................15.7 
 
Forsyth ....................... 9 
 
Fort Gaines ........ ........ 15 
 
Fort Valley ................ .15 
 
Franklin . ...................... 2 
 
Gainesville .......... .... 17 
 
Garfield ........................ 5 
 
Gay........ ............ 
 
5 
 
Geneva .......................... 0 
 
Georgetown ....... ...... .. ... 0 
 
Gibson ........ ........... .. 5 
 
Gillsville ..................... 2 
 
Glennville ....................15 
 
Glenwood ...................... 5 
 
Godfrey .......................... 5 
 
55 
 
 Gordon ____________________________ 10 
 
Grantville -------10 Grayson ---------------------- 2% Greensboro ----15 Greenville ----10 Griffin ------18 Guysie -- 0 Guyton -----10 Graham --- 0 Gray ------------ 0 Graysville --- 0 Hagan ----------------------------- 2 Hahira ---------------------20% Hamilton ------------- 5 Hampton ------------------ 8 Hapeville _______________________ 15 
 
Haralson -------------------- 0 Harrison ________________________ 0 Hartwell _______________________ 20 Hawkinsville ________________ 20 Hazlehurst _______________ 17% Helena _________________________ 10 
Higgstown ______________________ 0 Hillsboro ________________________ 0 Hiram _ ________________________ 0 
Hogansville ___________________ 15 
 
Homeland ---- 5 
 
Homerville ------------------- 5 Hoschton ____ ________________12 
 
Holly Springs ____________ 2 
 
Hickox ___ ___________ 
 
0 
 
Hilltonia __ _______ _ ___ _____ 0 
 
Helen ______ :_ _________________ 8 
 
Hoboken _________________________ 4 
 
Ideal _____ -----------"----------11 Iron City _________________________ 10 
Inman ___________________________ 0 
Jackson __________________________ 16 
 
Jasper ------------------------------ 3 Jefferson -------------------17 Jenkinsburg ____________________ 5 Jesup ______________________________ 15 Jonesboro ________________________ 10 
 
Junction City ------------- 5 
Jakin--------------------------- 5 Keysville ----------------- 5 Kingsland ----------------- 4 Kingston ______________________ 2% Kirkwood ________________________ l 71/2 Kite ---------------------------------- 8 LaFayette ______________________ 12 
 
Lawson ---------------------------- 3 LaGrange _______________________ 121/:! Lake Park ___________________ 5 Lavonia ________________________ 17  
Lawrenceville ___________ 19 Leary __________________________ 5 
Leesburg _____________________ 10 
 
Lenox --------------------------- 5 Leslie ___________________________ 5 Lexington ____________________ 0 Lilburn ___________________________ 5 
Lithia Springs _______________ 3 Lithonia ________________________ 25 
Locust Grove ________________ 3 Logansville _________________ 10 
Louisville ________________________ 16 
 
Lovejoy ----------------------- 2 
 
Lovett ------------------------------ 5 Ludowici __ _ ___________ 5 
 
Lula ______________ 
 
6 
 
Lumber City _____________ 121/2 
 
Lumpkin ____ __ ___________ 22 
 
Luthersville ____ _________ 4 
 
L.verly _ _ ___________________ 4 
 
Lyons -------------------------- 161/2 
 
56 
 
 Lily ____ ___ _______ _______________ 20 Linwood ____ _____ ___________ 5 *Lincolnton ___________________ 15 Macon ____________________________ 15 Madison __________________________ 18 Manchester _____________________ 10 Mansfield _______________________ 15 
Mapleton ___________________________o 
Marietta ____________________ 14 
 
Marshallville ------------------ 0 Martin ________________ - ------ 51/2 Maysville _______________________ 15 
*Meigs ___________________________ 10 Menlo ____________________________ 4 
Merrillville ______________________ 0 Metcalf ____ ____________________ 5 Metter __________________________ 23 
Midville _______________________ 15 *Milan ____________________________ 5 
Milledgeville ____________ 121/2 Millen _____________________________ 10 
Milner ______________ _____________ 71/2 
 
Mineral Bluff_ _------------ 5 Mitchell _ _______________ _____ 21/2 
Molena _________________________ 4 
 
Monroe ______________________ 121/2 
 
~ontezuma ____ __________ 15 
 
Monticello ___________________ 6 
 
Moreland 
 
_ _________ 5 
 
*Morven 
 
_____________ 8 
 
Moultrie ______ __ ________ 21 
 
Mountville ___ __ 
 
______ 1 
 
Mountain City __ _____ 5 
 
Mount Airy _ _____ ____ ___ 10 
 
*Mystic__ 
 
5 
 
Modoc _ _ _____________________ 0 
 
Middleton _____________________ 0 
 
Mauk 
 
----------------- 5 
 
Morgan ---------------------------- 0 Mount Vernon _______________ O *Milltown ________________________ 30 
Meansville ______________________ 5 
 
Montrose ------------------------ 0 Manassas ________________________ 5 
McCaysville ____________________ 25 McDonough ____________________ 10 
 
McRae ------------------------------ 8 Nashville ________________________ 27% 
 
*Naylor---------------------------- 5 Newborn ________________________ 12 
 
Newnan --------------------~-----12 *Nicholls _______________________ 20 Nicholson ________________________ 1 
 
Norcross -------------------------- 9 Norman Park __________________ 7 Nunez ____________________________ 5 
 
Newington _____________________ 5 Oakfield _________________________ 5 
 
Ocilla __________________________ 22 
 
Ochlocknee _____________________ 0 
 
Odessadale ____________________ 5 Odum ___________________________ 71;:.! 
 
*Oglethorpe ___________________21 Oliver _________ ____ _ ____________ 5 
 
Omega _-------------------- ______ 5 Oxford ____________________ O 
 
Palmetto _____________________ 15 
 
Parrott _______ ______________ 8 
 
Patterson ____ _ ______ 0 
 
Pa,o 
 
______________ 12 
 
Pearson 
 
____ 12% 
 
Pelham 
 
____ 15 
 
Pembroke __ __ ________ _ _10 
 
Pepperton _ 
 
__ ___ 4 
 
Perry 
 
___ 18 
 
Pinehurst 
 
__ 20 
 
57 
 
 Pine Park ---------------------- 7 Scott ------------ 5 
 
Pineview -------------------------- 5 Screven - 5 
 
Pitts -------------------------------- 9 Senoia .... -13 
 
Plains ----------- 10 *Seville - 5 
 
Plainville ------ 3 Shady Dale - 6 
 
Pooler -- 5 Sharon - 5 
 
Poulan -- 81/2 Sharpsburg -- 5 
 
1-'owder Springs - 5 Shellman ........................15 
 
Primrose ----- 6.... Smithville -- 5 
 
Pendergrass - 2 Smyrna - 7 
 
Preston --------------- 7  Social Circle --16 
 
Planfield ------ 2 Soperton ---10 Portal ----- 0 Sparks ...........................20 
 
Quitman ------19 Ray City ----- 5 
 
Sparta ..............................12 *Stapleton ..................... 10 
 
Rebecca ------10 Reidsville ........................10 
 
Springfield ...................... 3 Statesboro .................... 19 
 
Rentz ---20 Statham .. 
 
..10 
 
Reynolds ------- 5 Stillmore ... ..... 
 
..12 
 
Rhine --- 5 Richland -----20 Ringgold --- 21/2 Roberta - 5 Rochelle - .15 
 
Stockbridge .. ..... .... . . 8% Stone Mountain ............14 St. Charles ...................... 5 St. George .................... 5 *Summertown ................ 6 
 
Rockmart .......................12 Summerville ............... 15 
 
Rocky Ford .................... 5 *Sumner ........................ 5 
 
Rome ...............................15 Sunny Side .................... 0 
 
Rossville .......................... 5 Suwanee .................... 4 
 
Roswell -10.6 Swainsboro ...............10 
 
Royston ............................17 Sylvania ... .... 
 
.10 
 
Ranger ...........................10 Sycamore .......... 7 
 
Riverdale ....................... 0 Sylvester 
 
.18 
 
Rockledge ........................ 10 Scotland 
 
. . 14 
 
Reno .............................. 0 Stonewall 
 
0 
 
Sale City ....................... 10 Sugar Valley .............. 5 
 
Sandersville .................. 171/:.i Shingler . ................ 3 
 
Sasser .............................. 5 Talbotton ......................10 
 
Savannah .....................16.6 Tallapoosa ...................14 
 
58 
 
 Tallulah Falb Tarrytown _______________ 20 Temple ____ ___ _ ____________ 5 
 
Tennille ___ __ 
 
________ 17 
 
Thomaston _ 
 
_______ 17 
 
Thomasville _ _________ 14 
 
Thomson ____ 
 
_ ______ 15 
 
Tifton _____ _____ 
 
______ 18 
 
Tiger ___________ __ ________ 5 
 
Toccoa _ ______ _ _ ______ 16.7 
 
Toomsboro 
 
_ ________ 5 
 
Trenton __ _ __________ 0 
 
Turin __________ 
 
_____ 21/2 
 
Tybee ____________ ____ _ ___ 10 
 
*Ty-Ty 
 
_______ 10 
 
Tyrone ____________ _ _____ 3 
 
Tennga ____________________ 0 
 
Talking Rock __ _ Tignall ___________ 
 
_ __ 4 8 
 
Twin City ______ 
 
_______ 20 
 
Unadilla _ _____ _ ______ 20 
 
Union City ___ _ ----- ___ 20 
 
*Union Point Urnlda ______ _ 
UptonYille Valdosta _ 
 
61/:! 
--- u') 
0 
_ 16.7 
 
Vidalia 
 
-- __ 15 
 
Vienna _ 
 
----- ___ 16 
 
Villa Rica _ Vanna _____ _ 
 
*Vidette __ _ 
 
Waco Wadley 
 
-- 
 
5 
--- -- 7 ___ 10 
 
W aresboro --------------------- 4 *Warrenton ___________________ 15 
Warsaw _________________________ 3 
 
Warwick _------------------------ 5 Washington ____________________ 13 Watkinsville ____________________ 5 
Waycross ________________________ 18 Waynesboro ___________________ 6 
 
West Point ________________ 17 Whigham ________________________ 8 White Plains __________________ 0 Whitesburg __________________ 5 *Willacoochee ______________ 17% Winder ____________________________ 15 
 
Winokur ________________ 
 
0 
 
Woodbury ____________________ 7 
 
Woodland __ _______________ 3 
 
Woodstock ____ 
 
___ 2 1/2 
 
Worth ________ _ _________ 0 
 
Wrens ___________ _ 
 
*Wrightsville __ __ _____ 10 
 
Woolsey _------------------------ 0 
 
Weston __ 
 
________ __ 7% 
 
Woodbine __ __ _____ 5 
 
Wesley ________ 
 
2% 
 
Waverly Hall ____ __ 2 
 
Yatesville _ 
 
4 
 
White ____ ___ 
 
31/:! 
 
Zebulon ____ __ ________ 
 
71/:! 
 
Aver2.ge rate 10.1 mills. 
 
*Denotes tax rate levied in 1920. 
 
59 
 
 COUNTY 
Appling ________________________ $ 
Atkinson ___________ __ ____ _ 
Bacon ---------------------------Baker ________________________ _ Baldwin _____________________ _ Banks _________________________ _ Barrow _______________________ _ Bartow _______________________ _ 
 
Bonded Debt 
40,000 72,500 100,000 
 
Floating Debt 
$ 20,000 20,000 
150,000 
 
250,000 
 
Ben Hill ___________________ _ 42,500 Berrien ________________________ _______________ _ 
 
Bibb _ ___ ______ ________________ 1,440,000 
 
Bleckley _____________ ______ __ 
 
65,000 
 
Brantley _______ __________ ________ ________ _ 
 
Brooks ____ ____________________ 125,000 
 
Bryan___________ ____________ _ 
 
Bulloch ____ ______________ _ 
 
Burke ____________ _ _____ _ 
 
Butts __ _____________________ _ 
 
Calhoun ______________________ _ 
 
Camden ____________ _ __ _ 
 
Candler ______________________ _ 
 
Campbell ____________ _____ _ 
 
Carroll ___ _________________ _ 
 
Catoosa ________________________ ______________ _ 
 
20,000 
 
Charlton _____________________ 
 
50,000 
 
Chatham _______________ ______ 2,583,000 
 
Chattahoochee ___________ _ 
 
Chattooga ___________________ _ Cherokee ____________________ _ 
 
33,000 
 
Clarke ______________________ _ 510,000 
 
25,000 
 
Clay----------,----------- _____ _ Clayton ______________________ _ Clinch _____________________ _ 
 
Cobb ---------------------------Coffee __________________________ _ 
Colquitt _______________________ _ 
 
500,000 
 
Total Tax State's Rate Proportion 
(Mills) (Per Cent) 
20 25 32 15.5 30 16.6 31 16.1 241/t 20.4 23 21.7 23 21.2 25 20 22 22.2 22 22.7 19 26.3 241/! 20.4 16 31.2 21 23.8 24 20.8 22 22.7 16 31.2 27 18.5 40 12.5 18%. 26.6 35 14.3 22 22.2 22 22.4 211/t 23.2 22.8 21.9 22 22.4 20 25 23 21.7 20 25 17 29.4 22 22.2 21 23.2 17 28.5 22 22.2 23 21.2 22 22.7 
 
60 
 
 COUNTY 
Columbia _______________ _ 
Cook ---------------------------Coweta ______________________ _ Crawford __ __ _____ ____ _ Crisp ____________________ _ Dade ______________________ _ 
Dawson -----------------------Decatur ______________________ _ DeKalb ___________________ _ 
Dodge _________ ---- --------Dooly ______________________ _ Dougherty _____________ _ Douglas ________________ _ Early _________________ ____ __ Echols _______________________ _ Effingham ________________ _ Elbert _____________________ _ Emanuel ______________________ _ Evans ________________________ _ Fannin _____ _______ ___ ____ _ Fayette ___________________ _ Floyd ________________________ _ Forsyth ______________ _ ____ _ Franklin ____________ _ Fulton ____________ _ Gilmer _____________________ _ Glascock ______________ _ Glynn ______________________ _ Gordon ________________ _ Grady ______________ _ Greene ___________________ _ Gwinnett _____________ _ Habersham _______ _ 
Hall ------------- ___ --- -Hancock _________________ _ Haralson _____________________ _ 
 
Bonded Debt 
240,000 500,000 
40,000 60,000 500,000 94,000 460,000 
704,000 30,000 
310,000 
60,000 44,000 
 
F1oating Debt 
30,000 
 
Total Tax State's Rate Proportion 
(Mills) (Per Cent) 
 
20 25 
 
25 20 
 
22% 22.2 25 20 
 
20 25 
 
19.3 25.9 
 
24 20.8 25 20 
 
221/:! 22 23 18 27.8 27 
 
22.2 22.2 21.7 27.7 18 18.5 
 
27 18.5 24 20.8 
 
19% 25.5 30 16.6 
 
37 13.8 30 16.6 
 
25 19.5 19 26.3 
 
26% 18.8 25 20 
 
22% 22.2 17% 28.5 27 18.5 23 21.7 23 21.7 27 18.5 
 
21 23.8 22% 22.2 18 27.7 22 22.2 20 25 18 27.7 
 
61 
 
 CO\TNTY 
 
Harris 
 
Hart --------------- - 
 
Heard --- - 
 
Henry ------------- 
 
Houston 
 
Irwin ------------ 
 
Jackson 
 
-- ----------- 
 
Jasper ------------- 
 
Jeff Davis ------ 
 
------ 
 
Jefferson 
 
Jenkins ---------- 
 
Johnson ------ 
 
Jones 
 
Lamar -------------- 
 
Lanier 
 
Laurens --------- 
 
Lee -------------- 
 
Liberty 
 
-------------- 
 
Lincoln -------Long 
 
Lowndes ------ 
 
Lumpkin 
 
Macon 
 
------------ 
 
Madison _______ 
 
Marison ---McDuffie -------- ---McIntosh ____ 
 
Meriwether ---Miller ---Milton ----------Mitchell --------Monroe Montgomery Morgan ---------------Murray ---Muscogee 
 
Bonded Debt 
35,000 
--------------- 
------------------------------- 
100,000 
----------------- 
50,000 
---------- - 
500,000 80,000 
---------------- 
30,000 100,000 
76,000 190,000 
-------------- 
76,000 
------------ 
-------------- - 
-------------- -------------- 
 
Floating Debt 
100,000 15,000 88,000 
 
Total Tax State's Rate Proportion 
(Millsl (Per Cent) 
231/z 21.2 25 20 30 16.7 30 16.7 24 20.8 24 20.4 20 25 22 22.7 26 19.2 20 25 28 17.5 18 27.7 24 20.8 20 25 20 24.4 22 22.7 21 23.8 18 27.7 27 18.5 19 26.3 20 24.4 20 25 30 16.7 18 27.7 24 20.8 18 27.7 27 18.5 22 22.7 281/:! 17.5 28 17.8 25 20 20 25 30 16.7 17 28.5 23 21.7 15 32.2 
 
62 
 
 COUNTY 
Newton -------------Oconee -------------------------Oglethorpe Paulding ---------------------Pickens -----------------------Pierce -------------------------Pike --------------------Polk -----------------------------Pulaski -----------------------Putnam -----------------Quitman ---------------------Rabun -------------------------Randolph -------------------Richmond -----------------Rockdale ---------------------Schley ------------------------- Screven ----------------------Seminole ---------Spalding ----- Stephens -------------------Stewart -------------Sumter -----------------------Talbot ----------------Taliaferro -------------------Tattnall Taylor - ---Telfair --- -- ----------Terrell --Thomas Tift -----------------------Toombs ---Towns ----------------Treutlen ----- Troup -----------------Turner Twiggs ----- ------ --- 
 
Bonded Debt 
------------------------------- 
45,000 
--------------- 
200,000 
---------------- 
2,000 
---------------- 
------- 
---------------- 
62,000 
------------------------------------------------------------- 
406,000 
--------------- ---------------- 
224,000 46,000 
--------------------------------------------------- 
76,000 346,000 
---------------- 
615,000 70,000 
 
Floating Debt 
136,000 
24,000 50,000 
 
Total Tax State's Rate Proporti1ln 
!Mills) (Per Cent) 
18 27.7 23 21.7 17 29.4 18 27.7 18 27 26 19.2 24 20.8 19 26.3 30 16.6 22 22.7 25.4 19.7 25 1/2 19.6 20 25 22 22.2 26 19.2 16 31.2 40 12.5 30 16.6 23 21.2 26 19.2 23 21.7 20 25 221/2 22.2 23 21.7 221/2 22.2 20 25 22 22.7 25 20 18 27.7 28 17.8 24 20.8 19 26.3 35 14.3 23 21.2 24 20.8 18 
 
63 
 
 COUNTY 
Union -------------------------Upson -------------------------Walker ----------------------- Walton -----------------------Ware ----- ---------------------Warren ------------Washington ---Wayne -------------------------Webster ---------------------Wheeler --- -------------------White -------------------------Whitfield -------------------Wilcox -------------Wilkes -------------------------Wilkerson --- --- -----------Worth -------------- 
 
Bonded Debt 
---------------- 
150,000 400,000 200,000 500,000 
---------------- 
---------------- 
200,000 ---------------- 
---------------- 
---------------- 
---------------- 
140,000 125,000 
---------------- 
400,000 
 
Floating Debt 
 
Total Tax State's Rate Proportion 
(Mills) (Per Centi 
 
20 25 
 
17 28.5 18 27.7 20 25 23 21.7 
 
25 20 
 
25 20 20 25 
 
23.32 21.4 
 
40 12.5 
 
19 26.3 
 
20 
 
25 -- 
 
27 18.5 
 
19 26.3 
 
30 16.7 
 
33 15.1 
 
$12,714,000 $779,000 3715.32 21.1 
 
64 
 
 CJTY 
 
Debt Bonded 
 
Adel _________________ ------------------------------$ 
 
57,500 
 
Albany ---------------------------------------------- 447,000 
 
Americus ---------------------------------------- 289,000 
 
Ashburn ------------------------------------------ 67,000 
 
Athens -------------------------------------------- 669,000 
 
*Atlanta ------------------------------------------ 14,400,000 
 
Augusta ____________ ----------------------------- 3,175,000 Bainbridge ___________________________________ _ 172,000 
 
Barnesville _______ -------------------------- __ 130,500 
 
Blackshear ______ ------------------------------- 56,000 
 
Blakely -------------------------------------------- 80,000 
 
Boston ---------------------------------------------- 34,500 
 
Brunswick ---------------------------------------- 242,000 
 
Buford ---------------------------------------------- 35,000 
 
Cairo -----------------------------------------------Calhoun _______________________________________ _ Canton ____________________________ _ 
 
69,000 53,000 59,500 
 
Carrollton ---------------------------------------- 288,000 Cartersville ___________________________________ _ 172,000 
 
Cedartown ---------------------------------------- 275,500 College Park ______________________________ _ 48,000 
 
Columbus ---------------------------------------- 1,628,000 Commerce ____ ________ _ ___________________ _ 70,000 
 
Cordele -------------------------------------------Covington ________________ __________________ _ 
Dalton _________________________________________ _ 
 
227,000 70,000 
115,000 
 
Dawson -------------------------------------- ____ _ Decatur ________________ _ ___ _ ______ _ 
 
Doerun __ ____ _ _________ _____ ______ _ 
 
Douglas ____________________ ___ ___________ _ _ 
 
Douglasville ________ _ ____________ _ 
 
Dublin _ 
 
__ __ __________________ _ 
 
East Lake _ ___ __________________________ _ 
 
114,000 182,000 
34,000 120,000 
48,000 382,000 
65,000 
 
East Point_ 
 
116,000 
 
Eatonton 
 
___ ---------------------------- 65,000 
 
Fitzgerald ___ _ ___ 
 
______________ _ 224,000 
 
65 
 
Debt Floating 
---------------46,000 55,000 7,000 
---------------- 
---------------- 
200,000 ---------------- 
11,000 ---------------- 
---------------- 
---------------- 
127,000 1,000 
12,000 17,400 
3,100 
-------------- 
---------------- 
---------------- 
--------------- 
---------------- 
12,000 
---------------- 
19,921 25,500 
---------------- 
14,000 500 
3,000 6,000 
---------------- 
130,000 500 
8,500 
 
 CITY 
 
Debt Bonded 
 
Forsyth ............ 
 
38,600 
 
Fort Gaines ............ _.................. 46,000 
 
Fort Valley .......... .. ................ . 77,000 
 
Gainesville .................................... 235,500 
 
Grantville ..................... ........ 500,000 
 
Griffin ......................... . ............ . 286,000 
 
Hapeville ......................... . 
 
40,000 
 
Hartwell ............................. . 
 
106,500 
 
Hawkinsville ................ 
 
105,000 
 
Hogansville .................................. 43,500 
 
Jesup .............................................. 62,000 
 
Kirkwood ..... .................. . 
 
140,000 
 
LaFayette .................... . ........ 59,000 
 
LaGrange ..... .............. ........ 
 
915,000 
 
Lawrenceville ... ... .......... . 
 
51,100 
 
Lithonia ........................ 
 
35,000 
 
Louisville ................ ... . 
 
42,000 
 
McDonough ............................... 
 
40,500 
 
McRae ................................... 
 
73,000 
 
Macon .......................................... 1,993,000 
 
Madison ............................ ....... 135,000 
 
Manchester ............. 
 
. .......... 85,000 
 
Marietta . ...... . ........................ . 165,000 
 
Milledgeville .......................... . 
 
172,000 
 
Millen ...................................... . 
 
51,000 
 
Monroe ........................................ 130,000 
 
Montezuma ................ ......... .. . 31,000 
 
Monticello ........ 
 
. ....... . 47,000 
 
Moultrie ............. . ....................... . 143,000 
 
Nashville 
 
47,000 
 
Newnan 
 
. . ........... . 
 
204,000 
 
Ocilla ............................................... 56,000 
 
Pelham .... .. 
 
110,000 
 
Quitman ........................................... . 22,000 
 
Reynolds .......... ...... .. . ........... . 50,000 
 
Rockmart .,.... . ........................ 50,000 
 
Debt Floatin;; 
2,800 
4,000 4,000 1,000 1,100 15,000 5,000 
3,000 
15,600 
10,000 
29,000 
12,000 17,000 
 
 Rome------------------------------------------------ 500,000 Royston -------------------------------------------- 70,000 Sandersville ------------------------------------ 75,000 Savannah ---------------------------------------- 3,524,000 Sparta ---------------------------------------------- 66,500 Statesboro ---------------------------------------- 195,000 Swainsboro -------------------------------------- 125,000 Sylvania ------------------------------------------ 35,000 Sylvester ____ __________ ___________________ _ 100,000 
Tallapoosa -------------------------------------- G7,000 Tennille -------------------------------------------- 53,000 Thomaston -------------------------------------- 96,000 Thomasville ------------------------------------ 285,000 Tifton ---------------------------------------------- 123,000 Toccoa --------------------------------------------- 152,000 Unadilla -------------------------------------------- 49,000 Valdosta ------------------------------------------ 471,000 Vidalia ---------------------------------------------- 129,000 Vienna --------------------------------------------- 52,000 Washington ------------------------------------ 116,000 Waycross------------------------------------------ 368,000 Waynesboro __________________________________ _ 71,500 
West Point ------------------------------------ _ 77,500 Winder -------------------------------------------- 116,000 Woodbury ---------------------------------------- 35,000 
 
5,000 220,000 
23,000 15,000 
5,000 
71,000 50,000 
 
$37,940,000 $1,181,200 * Atlanta's authorized bond issue of $8,900,000 included. 
 
67 
 
 EXHIBIT D. 
 
OFFICE STATE TAX COMMISSIONER 
 
Atlanta, Georgia, June 14, 1922. 
 
Hon. Thomas W. Hardwick, Governor, State Capitol, Atlanta. 
 
Dear Sir: 
 
As requested by you on yesterday, I am furnishing you 
 
an estimate of the revenues for the present year from ad 
 
valorem taxes. 
 
' 
 
During the early part of the year I held tax conferences 
 
throughout the State and from the information furnished 
 
me in these conferences by tax officials, there will be a re- 
 
duction in the value of country real estate of about ten per 
 
cent average for the whole State. There will be practi- 
 
cally no reduction in city property, while there will be in 
 
live stock and other personal property a reduction of pos- 
 
sibly twenty per cent. This will mean an average loss of 
 
the total digest values of about ten per cent. 
 
This will mean an aggregate return from all of the coun- 
 
ties of about One Billion Dollars, and the net revenues after 
 
expense of collection, will run about Four Million, Six Hun- 
 
dred Thousand ($4,600,000) Dollars. The inheritance taxes 
 
for the year will probably run about the same as last year, 
 
or, around Three Hundred and Twenty-five Thousand ($325,- 
 
000) Dollars. 
 
These being the only two classes of taxes which come 
 
immediately under the supervision of this office, I am not 
 
in position to make you an estimate of the probable reve- 
 
nues arising from the special license taxes, fees, and taxes 
 
on fuel oils. The Comptroller-General's office could furnish 
 
you an estimate of these revenues. 
 
Very truly yours, 
 
H.TF, 1A 
 
H. J. FULLBRIGHT, State Tax Commissioner. 
 
68