PROCLAMATION
BY THE GOVERNOR
In the Name and By the Authority of the State of Georgia
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HEREAS, The revenues of the State have been insufficient to meet the appropriations made by the General Assembly of the State of Georgia at their regular session in 1927, for the years 1928 and 1929, for the common schools, for the higher education, for the
eleemosynary institutions, for the Confederate Pensions, and fOT all other appropriations, and though additional measures were adopted at the regular session in 1929, these have not raised sufficient revenue to pay the appropriations made for any and all purposes for the year 1930, and to pay the appropriations unpaid in 1928 and 1929; and
WHEREAS, The revenues of the State have only been sufficient in year 1930 to pay 85 % of the appropriations made for the year 1930; and
WHEREAS, The common schools, the University system, the eleernosy:,ary institutions and all other institutions of the State relying on these appropriation;, have been extended credit by commercial and banking insitutions at a high rate of interest to pay the maintenance, necessary building operations and expansion, as has been pruvided by the Appropriation Acts, hereinbefore referred to; and
WHEREAS, In view of the lack of provision of revenue to pay the appropriations made by the General Assembly in 1927 and 1929, for the purpose of operating the various institutions of the State of Georgia, as above referred to, many of the common schools have been compelled to close and thousands of children will be denied the privilege of an education, and the faithful teachers will be thrown out of employment; and
WHEREAS, The various institutions of the State are finding it in-
creasingly difficult to finance themselves and will be compelled to reduce,
materially, the service3 which they are rendering to the State; and
WHEREAS, The creditors of these institutions and of the schools who have advanced money, sold goods or supplies, or performed services have, in many instances, waited long and are now in real need of the money justly due them; and
WHEREAS, That the creditors of commercial institutions of all kinds doing business with the institutions are now expressing some doubt as to their ability to continue the supplies for the necessities of life, and the heating of the buildings for the comfort of the inmates, which contracts are made by the quarter; and
WHEREAS, That cash payment of all the money expended for building and expansion operation, and for the general maintenance and food supply of all kinds, would give a much lower price to the State of Georgia if prompt cash payment could be made; and
WHEREAS, If it is possible for these institutions to continue to
operate, the maintenance cost, such as necessary food and clothing, would be secured at a much higher rate than would be on the cash basis, as
above stated; and
WHEREAS, As the making of appropriations in excess of the revenm' of the State has been due in large part to the want of an efficient budget system, carrying with it the authority and responsibility of the system when presented to the General Assembly, under which reliable information could be gathered, both of the needs and requirements of the various interests and institutions of the State, and of the probable available revenues, and these revenues could be apportioned inteJligently to the several interests; and
WHEREAS, A budget on this basis would place the responsibility on

the Budget Commission and would leave no uncertainty as to the authority and responsibility; and
WHEREAS, Further, the collection of the revenues of the State is now divided among various departments and agencies, and there is a lack of coordination among these departments resulting in inefficient collec~ tion, unnecessary expense and large waste, which can be eliminated by the creation of a State Tax Commiss'.on, and vesting in such commission the entire administration of the tax system; and
WHEREAS, Experience has shown that many of the tax laws, particularly the income tax, the gross receipts tax, the cigar and cigarette tax, the tax on motor busses and motor trucks, and certain portions of the General Tax Act need revision and a better r.djustment to conditions and needs; and
WHEREAS, The conditions above cited and the great need, due to financial stringency and lack of business activities, it is necessary to make some provisions in regard to th:s matter, which can only be done by the General Assembly of the State of Georgia and cannot be remedied by the Governor of the State; and
WHEREAS, Since the General .Assembly does not meet until the fourth Wednesday in June, 1931, it is desirable that some consideration and action be given to the matter at once; and
WHEREAS, There has arisen a condit'on as relates to the convicts of the State, leaving in the jails over one hundred who are to be turned in to the Prison Board; and
WHERE,AS, A number of the counties will on the first day of January tum their convicts back to the State; and
WHEREAS, the appropriations heretofore made would not be sufficient to provide quarters nor to care for these convicts; and
WHEREAS, There is a question as to the authority vested in the Highway Board to handle said convicts on the Federal Aid roads; and
WHEREAS, On account of the conditions above presented, it is d&sired that some consideration should be given to this matter in the extraordinary session; and
WHEREAS, The General Assembly at its last session passed a number of Constitutional amendments and directed the publication of same in a given number of papers in each section of Georgia, without providing any revenue to pay for these publications; and
WHEREAS, The papers of the respective sections printed these notices of the Constitutional amendments and have received no pay for same; and
WHEREAS, It is necessary to make some provision for the payment of these publications, it being necessary to pay for the notices as provided by the Acts of the Legislature of the Various Constitutional Amendments, and I suggest that sufficient revenue shall be secured and appropriated to pay for the publication in the respective papers of the State carrying the Constitutional amendments; and
WHEREAS, There being not sufficient funds in the Contingent Fund to pay for said notices ; and
WHEREAS, That Governor Nat E. Harris found it necessary, on account of appropriation deficiencies, to call an extra session; and
WHEREAS, That Governor Clifford Walker found deficiency of appro-

pria.tion, making it necessary to call an extra session in order to provide revenue to pay these excessive appropriations over the revenues; and
WHEREAS, In order that this recurrence may not continue it is necessary to provide an Executive Budget and a Tax Commission, which will prevent to some degree this recurrence; and
WHEREAS, Without any expense to the State of Georgia, we have secured a study by Harley L. Lutz, of New Jersey, on the matter of finances, and 2 study relating to administrative reorganization by Searles, Miller & Company, of New York. Each of these are expert, and a -copy of their reports have been forwarded to each member of the General
Assembly of the State of Georgia;
NOW, THEREFORE, by virtue of the authority vested in me by Article V, Section I, Paragraph 13, of the Constitution of Georgia, I, Lamart'ne G. Hardman, Governor, do hereby convoke the General Assembly of the State in extraordinary session, to meet in their respective halls at the Capitol in Atlanta on the sixth day of January, A. D., 1931, at lO :00 o'clock A. M., for the following purposes and objects, all of which are considered by the Executive of sufficient importance to make the necessity for such extrnord:nary session:
1. For the purpose of providing revenue for payment of all excessive unpaid appropriations made by the Legislature in 1927 and 1929;
2. To consider, in their discretion, the adoption of an Executive Budget System for a more thorough control of the finances of the State and the repeal of the existing budget acts ;
3. To consider and to take appropriate action for the creation of a State Tax Commission, and to define the powers and the duties thereof, and to vest in the said commission the collection of the revenues of the State;
4. To consider the advisability of making some provisions for the care of the convicts who will be turned over to the Prison Commission, without any buildings provided for them or any work or service that can be rendered the State, where they are turned back to the Prison Commission of the State;
5. To consider an appropriation for the purpose of paying for advertising of Constitutional Amendments as provided by Acts of the General Assembly in 1929, for which no provision was made;
6. To amend appropriation Act of 1929 relative to Confederate Veterans' pensions, to provide appropriation and revenue for the payment of Confederate Veterans so that the Appropriation Bill will conform to Pension Act of 1929.
7. To consider executive appointments subject to confirmation by the Senate.
'Given under my hand and the Great S'eal of the State at the Capitol, in the City of Atlanta,, this the twenty-third day of December, in the year of our Lord Nineteen Hundred and Thirty.
L. G. HARDMAN, Governor.
By the 'Governor:
GEO. H. CARSWELL, 'Secretary of State.