Report of Department of Revenue State of Georgia from January 1st to June 30th, 1924 [1924]

REPORT OF
DEPARTMENT of REVENUE
STA TE of GEORGIA
From January 1st to June 30th, 1924 TO THE GOVERNOR AND GENERAL ASSEMBLY:
JNO. M. VANDIVER
COMMISSIONER

Atlanta, Georgia, July 1, 1924.
To His Excellency, Clifford Walker, Governor, a:nd the General Assembly of Georgia : I have the honor to transmit herewith the Report of
the Georgia Departmept of Revenue, in accordance with an Act of the General Assembly, approved December 14, 1923, and as amended December 19, 1923.
Respectfully submitted,
JNO. M. VANDIVER, Commissioner.

STAMP SALES
AMOUNT OF CIGAR AND CIGARETTE STATE REVENUE STAMP SALES INCLUDING SALES FOR WHICH BONDS WERE GIVEN, FROM JANUARY 1, TO JUNE 30, 1924____---------..$351,409.63
Expense-Stamp Department Books and Stationery.-- ... ....... $1,034.53 Express on Stamps......--------- 539.71 General Expense----------- ..... 467.33 Postage (on mail stamp shipments)_. 1,107.48 Printing ------- -- ------- 190.80 Printing Revenue Stamps__- 5,197.50 Salaries -------------- 4,126.17 Telephone and Telegrams--.-- 71.61 Traveling Expenses__--'------ 382.94 Returned Checks--------- 265.20 .
$ 13,383.27
BALANCE ON HAND__ ----------$338,026.36
The matter of distribution and sale of stamps, so as to make their procurement convenient to the public, has given the Department of Revenue some concern. Up to the present time, however, we feel that we have fairly accomplished the desired purpose in this respect through the unselfish and gratuitous aid given by two hundred and thirty-seven banks of the State in selling the stamps.
We have the idea that banks are better equipped and more accustomed to handling such matters, and that if they were allowed a very small commission, not to exceed two per cent, upon sales made by them, we would be enabled to induce many additional banks to perform this servic8,
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and thereby greatly accommodate the many sections or counties which now have no such servic(:!.
We believe that a few minor amendments to the Act creating the Stamp Tax Law would add greatly to its efficiency, as well as to its more successful enforcement.

NET AMOUNT OF DELINQUENT TAXES COLLECTED FOR THE FOLLOWING YEARS:

1917

$ 380.00

1918 .

. 380.00

1919

.... .......... 850.00

1920 .....



1,149.87

1921

...........

2,093.87

1922 ....... ....

...... 12,398.01

1923 ..... 49,203.03

1924

..... 17,183.26

TOTAL...........

$83,637.74

Refunds for taxes collected through error .............................................................. 307.50 $83,330.24

Amount paid Hon. W. J. Speer, State

Treasurer ...............................

. ............ ... $83,330.24

PENALTIES

Amount of Penalties collected from Delinquent

State Taxes to June 30, 1924..

. ...... $13,163.77

Automobile Penalties collected on 2,413 Automobiles, and Chauffeurs' License that were, under the law, Delinquent.. . .... .. . .....$ 5,418.90

TOTAL PENALTIES COLLECTED 4

...$18,582.67

DISBURSEMENT

Expenses Paid Out of Penalty Fund

Books and Stationery.

.. $1,089.22

Express and Freight..

19.24

Miscellaneous Expense ....

654.11

Office Furniture...........

153.00

Penalty Refunds ......

107.28

Postage .................

106.03

Printing .. . ... ...

............

73.90

Salaries .......................................

8,693.33

Telephone and Telegrams.

9.30

Traveling Expenses ............................ 5,325.53

$16,230.94

BALANCE IN BANK JUNE 30, 1924 ... .......... .. . $ 2,351.73

REPORTS ON INHERITANCE TAXES

Field Men Representing the De9artment of Revenue Have Re9orted 102 Estates That Are Subject to Inheritance Tax

Their estimate of the ,vorth of these estates

w a s .............. .

........ $7,428,962.00

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The Department of Revenue has been the means of bringing into the State Treasury many dollars indirectly which does not show to the credit of this Department.
As evidence of the beneficial effect upon collections of special taxes I quote from letter of Hon. Chas. H. Bohler, Tax Collector Richmond County, dated February 2, 1924, the following:
"I believe the Act creating your office a wise one, and as soon as you and your men have had a fair opportunity it will be clearly demonstrated to the public.
"I want to add that the presence of your collectors in Richmond County, the past week, has caused me to collect $9,000.00 in Special Taxes for 1924."
Among other official efforts, faithful work has been put forward by our field men in forcing automobile tag law violators to purchase proper tags for motor cars.
The Secretary of State's Department shows the following collections on automobile tags:
January 1st to June 30th, 1924....................................$2,315,603.00 January 1st to June 30th, 1923........................................ 1,978,525.65
Increased Collections for Year 1924 to June 30th............................................,...................$336,077.35
The limited number of field men, allowed the Depart~ ment of Revenue, has made it impossible to visit all the counties of the State since the e.stablishment of this Department, for the purpose of enforcement of the stamp law, as well as other laws coming under the supervision of the Department.
Attention is called to the provisions of Section 9, of the Act approved December 14, 1923, reading as follows:
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SECTION 9
"Be it further enacted by the authority aforesaid, that the salary of the Commissioner of Revenue shall be provided for in the general appropriations bill, and a fund for the payment of salaries of Deputies and Clerks, as well as the expenses of the office and field forces, shall he provided in the general appropriations bill. The Commissioner of Revenue shall make requisition on t4e Governor, accompanied by detailed statement covering salaries and ex:penses for each month, and the Governor upon approval of such requisition, shall issue his warrant upon said fund for the amount so approved: Provided, that until this can be done at the next regular session of the Legislature, the compensation and expenses of the Commissioner, and of the office force and the field force, shall be payable out of the 20 % penalty imposed upon delinquent tax!)ayers by Section 2 of this Act, and should the penalties amount to more than the salaries and ex!)enses of the De!)artment, the amount in excess thereof shall be 9aid into the State Treasury at the end of each quarter."
From the foregoing it is to be seen that it will be necessary for the General Assembly, at the present session, to make provision for the continued functioning of the ,Department, since, by the Act creating the Department, the . penalties collected can be used only for the payment of the operating expenses of the Department "Until this can be done at the next regular session of the Legislature."
Respectfully submitted,
JNO. M. VANDIVER, Commissioner.
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