Report of Department of Revenue State of Georgia from July 1st, 1926, to June 30th, 1927 [1927]

REPORT OF
DEPARTMENT OF REVENUE
STATE OF GEORGIA
From July 1st, 1926, to June 30th, 1927 TO THE GOVERNOR AND GENERAL ASSEMBLY
JNO. M. VANDIVER
COMMISSIONER

Atlanta, Georgia, July 19, 1927. To His Excellency, The Governor, and the
General Assembly of Georgia: Pursuant to Section 12 of the Act of the General Assembly approved December 14, 1923, as amended December 19, 1923, creating the Department of Revenue, I have the honor to submit herewith the report of this Department for the year July 1, 1926-June 30, 1927.
Respectfully submitted, JOHN M. VANDIVER, Commissioner of Revenue.
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CIGAR AND CIGARETTE STAMP DEPARTMENT

RECEIPTS:

Balances in Banks July 1st, 1926________

$ 4,298.81

Litgant Bond Sales Balances July 1, 1926 __________

151,574.36

Cash Sales of Cigar and Cigarette

State Revenue Stamps from July 1st, 1926 to June 30th, 1927_______________$868, 742. 77

Cash Sales of Stamps to Court Liti-

gants from July 1st, 1926 to Sept.

30th, 1926 (when injunction was

dissolved) --------------------------------------

80 8. 00

Bond Sales of Stamps to Court Liti-

gant from July 1st, 1926 to Sept.

30th, 1926 _____________

6,909.25

876,460.02

TOTAL RECEIPTS--:-.-STAMP DEPT.

$1,032,333.19

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CIGAR AND CIGARETTE STAMP DEPARTMENT

DISBURSEMENTS:

July; 1926, Paid to !Ion. W. J. Speer, State Treasurer _________$ 69-,500.00

Treasurer ___ ------$ 69,500.00

August, 1926, Paid to Hon. W. J. Speer,

State Treasurer ______

51,000.00

September, 1926, Paid to Hon. W. J. Speer, State Treasurer ___________________ 52,500.00

October, 1926, Paid to Hon. W. J. Speer, State Treasurer _____ 57,000.00

November, 1926, Paid to Hon. W. J. Speer, State Treasurer ____________________ 205,000.00

December, 1926, Paid to Hon. W. J. Speer, State Treasurer _'.______ 65,000.00

January, 1927, Paid to Hon. W. J. Speer, State Treasurer ___________________ 108,000.00

February, 1927, Paid to Hon. W. J. Speer, State Treasurer _______ 50,000.00

March, 1927, Paid to Hon. W. J. Speer,

State Treasurer ___________

50,000.00

April, 1927, Paid to Hon. W. J. Speer, State Tr_easurer ___________________ 55,000.00

May, 1927, Paid to Hon. W. J. Speer, State '.l'reasurer ________ 81,000.00

June, 1927, Paid to Hon. W. J. Speer,

State Treasurer

______ 55,000.00

Total Payments to State Treas. ______ $899,000.00

EXPENSES-STAMP DEPARTMENT:

Books and Stationery__________$ 62.85

Exp. on Rev. Stamp shipmts. 814.04

Commission Allowances to

Banks for handling Revenue Stamps ___________________ 8,212.41

Postage ______

710.00

General Printing ___________________ 470.43

Printing Revenue Stamps ____ 8,158.62 General Expense _______________ 2,853.36 Salaries _______________ 18,853.95

Telephone and Telegrams __ 36.90 Traveling Expenses __________ 8,021.93

Total Expenses-Stamp Department ____$48,194.49 Total Disbursements-Stamp Depart. $947,194.49 Balances in Banks (Paid to State
Treasurer since June 30.) ____ 85,138.70
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$1,032,333.19

DELINQUENT TAX DEPARTMENT

RECEIPTS

Delinquent Tax Collections for the year 1917 $ 58.34

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1918 1919 1920 1921 1922 1923 1924 1925 1926 1927

58.34 543.33 898.33 1,125.33 2,951.00 2,083.33 7,933.74 6,688.58 53,852.95 7,989.14

Total Delinquent Tax Collections -------------$84,182.41

Penalty Collections, including bank balance, from July 1, 1926 to June 30, 1927 inclusive

46,063.62

Collections from Delinquent Auto Tag purchasers from July 1, 1926 to June 30, 1927, hi.elusive___________ 132,818.12

TOTAL COLLECTIONS, DELINQUENT TAX DEPARTMENT FOR THE YEAR_____________$263,064.15

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DELINQUENT TAX DEPARTMENT

DISBURSEMENTS

Amount Paid Hon. W. J. Speer, State Treasurer, from Delinquent Tax Collections from July 1, 1926 to June
30, 1927 ----------------------$ 84,182.41

Amount Paid to Hon. W. J. Speer, State Treasurer, from Penalty Collections, including Bank balance, July 1, 1926 46,063.62

Amount Paid Hon. S. G. McLendon,

Secretary of State, Representing col-

lections from Delinquent Auto Tag

Purchasers ________

132,818.12

TOTAL DISBURSEMENTS-DELINQUENT TAX DEPARTMENT

---$263,064.15

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EXPENSES DELINQUENT TAX DEPARTMENT

Books and Stationery____ - - - - - - - $ 386.35 General Expense ______________________ 2,710.40

Office Furniture ---------------------~----:_______ Postage _ _ _ _ __

325.19 800.00

Printing

472.83

Salaries -------------- ---- ------------------ ----- 30,651.70

Telephone and Telegrams __________

317.52

Traveling Expenses (Field Men) _ _ __ 9,394:33

TOTAL EXPENSES, DELINQUENT TAX DEPT,___________$45,058.32 Balance in Bank, June 30, 1927___________ 459.92

TOTAL --------------------------$45,518.24

Amount drawn on appropriation from July 1, 1926, to June 30, 1927, inclusive________$43,464.57

Balance in Bank, July 1, 1926__________

------------ 2,053.67

Tota~-----------------$45,518.24

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The foregoing statement is the fourth report of the Department of Revenue, covering an entire year's operations. The facts and figures on the preceding pages show some of the direct and tangible results of the work. All of the beneficial effects of the work of this Department cannot be shown in its financial statement. In this connection letters from State Auditor S. J. Slate, Secretary of State S. G. McLendon, and a number of State and County Tax Collectors are reproduced herewith showing the effective work accomplished by this Department.
As a result of the efforts of the Department of Revenue, a very large percentage of special taxes have been paid into the State Treasury through the Tax Collectors of the various counties of this State, for which the Department receives no direct credit.
Respectfully submitted, JNO. M. VANDIVER, Commissioner of Revenue.
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SUMMARY OF COLLECTIONS OF
DELINQUENT SPECIAL TAXES
(From Jan. 1, 1924 to June 30, 1927)

We give you below the total collections of Delinquent Special Taxes, includ,ing Delinquent Auto Tag Collections, for which we hold receipts from the State Treasurer, Hon. W. J. Speer, and cancelled vouchers indorsed by Secretary of State, Hon. S. G. McLendon. First six months of 1924 __________________________$ 83,330.24 From July 1, 1924 to June 30, 1925_______ 259,400.01 From July 1, 1925, to June 30, 1926________ 260,380.54 From July 1, 1926 to June 30, 1927________ 263,064.15

Tax collections--------------"-----------------
Total amount drawn on appropriation For Period ending June 30, 1925___________$36,963.17 For Period ending June 30, 1926 ________________ 51,846.66 For Period ending June 30, 1927________________ 43,464.57

$866,174.94

Total amount drawn on appropriation since it became available in 1924________
Amount Paid State Treasurer on Penalty Collections-which is included in the $866,174.94 shown above.
For Period ending June 30, 1925____________$36,969.72 For Period ending June 30, 1926____________ 33,656.08 For Period ending June 30, 1927____________ 32,679.82 Difference in amount drawn on appropriation and amount paid into Treasury on Penalty Collections for 3 year period
referred to above --------------------------------- 28,968.78

$132,274.40

$132,274.40

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Since the establishment of the Department of Revenue there has been paid, by this Department, into the State Treasury and the Secretary of State's office, delinquent special taxes and penalties amounting to $866,174.94, at a net expense to the State of $28,968.78, over and above penalties paid into the State Treasury.
In other words, the amount spent by the Department on appropriation allowed for the three and one-half years exceeds the penalty payments to the State Treasurer for that period, to the amount of $28,968.78, which makes the expense of collection to the State; approximately, tbree and one-third per cent.
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STAMP SALES Stamp Sales for fiscal year ending June 30, 1926 ____________$717,578.38
Stamp sales for fiscal year ending June so, 1927____________ 876,460.02
Increase in Stamp Sales over 1926 for fiscal year ending June 30, 1927______ -----$158,881.64
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ST A TE OF GEORGIA
DEPARTMENT OF AUDITS
s. J. SLATE, AUDITOR

Hon. John M. Vandiver, Commissioner of Revenue, State Capitol, Atlanta, Ga.

Atlanta, July 19, 1927.

My dear Mr. Vandiver:

As requested by you I herewith hand you copy of the comments made in the audit of the Department of Revenue.

COMMENTS
Th_e books and accounts are neatly and accurately kept; the disbursements supported by proper vouchers. _
The Auditor again suggests that an appropriation be made to cover the entire expense of the Department so that expenses may not be paid from two sources: viz, the appropriation Act and the expenses of the Stamp Division out of Sales of Stamps. This would produce uniformity of payment and the total expense of the Department will have full legislative sanction.
The Accounts of the Litigants, those who purchased stamps under bonds until the Stamp Act was declared constitutional by the Supreme Court, have all been settled and the money paid into the State Treasury.
The work of this Department has been of much value to the State, both from the standpoint of money collected and its influence upon tax-payers.
Some suggestions were made as to the detail handling of certain of the accounts which were readily accepted by the accounting staff.
A report on Stamp count will be filed later. With my very best wishes, I beg to remain,
Yours very truly, S. J. SLATE, State Auditor.
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DEPARTMENT OF STATE
ATLANTA
S. G. MCLENDON SECRETARY OF STATE
Hon. John M. Vandiver, Commissioner of Revenue, The Capitol, Atlanta, Ga.
My dear Colonel:
Inasmuch as the law creating the Department of Revenue makes it a special duty of that department to enforce the collection of auto fees against delinquents, the work of your department necessarily comes under my observation.
A year ago I took occasion to congratulate you on the work of your department, which manifested itself in the large sums sent by the Revenue Department to the Motor Vehicle Department, representing fees collected from delinquent owners.
Of course, I have no information concerning any other department, but the records of the Motor Vehicle Department show a very large sum collected by the Revenue Department and turned over to this department in payment for tags furnished to persons who had been found delinquent.
Insofar as the Motor Vehicle Department is concerned, I am sure -that it has collected a very large sum of money from persons who "7ould, but for the existence of the Department of Revenue, have been delinquent.
Therefore, the credit due the Revenue Department, and I think that credit is very large, cannot be limited by the amount of delinquent fees actually collected and turned over. In other words, I think the existence of this department, in and of itself, has a telling effect on the revenue of the Motor Vehicle Department.
With kindest regards and best wishes, I am,
Very truly yours,
S. G. McLENDON,
Secretary of State.
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STATE AND COUNTY
TAX COLLECTOR'S OFFICE
W. S. RICHARDSON, T. C. F. C.
Atlanta, Ga., May 10, 1927.
Hon. John M. Vandiver, Commissioner of Revenue, State Capitol, Atlanta, Ga.
Dear Mr. Vandiver: I am herewith enclosing statement of Delinquent Taxes
for month ending April 30th, also check in settlement of same. As you know, these Delinquent Taxes are purely State
Taxes, also that it takes men peculiarly fitted to make successful collections of same and again it is a fact that I have only two employees whose time is largely devoted to the collection and keeping of records of these taxes. Without the splendid co-operation and assistance of your office and deputies the matter of taxes and penalties would have been far more difficult and I sincerely endorse your work in so far as it has come 1mder my observation. I have no hesitancy in saying that the existance of your Department has furthered the collection of Special State Taxes.
With kind personal regards and assurance of my high esteem, I am,
Yours very truly, W. S. RICHARDSON, Tax Collector, Fulton County.
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CHAS. S. BOHLER

TAX COLLECTOR

P. 0. Box 187

PHONE 2147

TAX COLLECTOR'S OFFICE
RICHMOND COUNTY
Augusta, Ga., July 7, 1927.

Hon. Jno. M. Vandiver, Commissioner of Revenue, State Capitol, Atlanta, Ga.
Dear Mr. Vandiver:
It has occurred to me that a line from one who is seeing the results of the workings of your office, might be opportune at this time.
If you recall, I wrote you when you were first inducted into office that thought the Act creating the Revenue Department was a wise one, and time has clearly demonstrated this fact. The payment of all taxes, especially the specials, have been more prompt and much easier for this office. I want to state that the cleverness and efficiency of your representatives in this District have added largely to these results.
With kindest personal regards, I am,
Yours very truly,
CHAS. S. BOHLER,
Tax Collector, R. C.

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OFFICE OF
TAX COLLECTOR
CHATHAM. COUN-TY
SAVANNAH, GA.
May 9th, 1927.
Hon. John M. Vandiver, Commissioner Department of Revenue, Atlanta, Georgia.
My_ dear Mr. Vandiver: Your letter of May 5th received, in which you thank me for
thoughtful and courteous treatment extended to Messrs. Guest and Jones. I greatly appreciate the kind thought that prompted you in this letter, and am happy to say that it is a pleasure always to transact business with your Department.
You are indeed fortunate in having such splendid gentlemen as your Field Agents as Messrs. Guest and Jones. They are on the job for the State, and seem to leave a good feeling behind after collecting delinquent taxes, which I consider, not only tact, but art.
I beg to assure you that my entire office is always at your disposal to give all aid possible to your Field Agents. All Tax Collectors in Georgia should work in perfect harmony with you and your department.
Again thanking you for your kind and thoughful letter, and wishing for you gopd health and happiness.
Sincerely yours, GEO. T. PATE,
Tax Collector, Chatham County, Georgia.
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T. E. CLEMMONS
STATE AND COUNTY TAX COLLECTOR FLOYD COUNTY
Rome, Ga., July 5, 1927. Hon. John M. Vandiver, Department of Revenue, Atlanta, Georgia. Dear Mr. Vandiver:
Your Department has been a great boost in the collection of Special Taxes and Auto Tags in this county, and in talking with the 'Collectors in other counties I find the same conditions.
As an illustration of the help it has been in Floyd county: In . 1922 _and 1923, when the Tax Collectors collected the Cigar, Cigarette and Insurance Agents Special Taxes, my collections during the first four months were just a little over $1800.00, and a total collection of about $6,000. In 1926 my collections during the first four months were a little over $8300.00, and this year I have already collected over $9300.00. If this has been the experience in this county I feel sure that it has been the same in other counties.
Assuring you of my hearty support to the Department, and with best wishes, I am,
Very truly yours T. E. CLEMMONS,
Tax Collector, Floyd County, Ga.
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J. HORACE HAMBY
TAX COLLECT9R COBB COUNTY
Marietta, Ga., Mar. 15, 1927.
Hon. John M. Vandiver, Commissioner of Revenue Dept., State of Georgia, Atlanta, Georgia.
Dear Sir: Some people do not know the great work that your department
is doing. There would be thousands of dollars in the way of taxation absolutely lost to the State of Georgia, if it were not for your efficient men and your efficient administration as Commissioner of the Revenue Department. I am saying this from what I know in my own County.
Some of this tax that I speak of I have no authority to collect, then there are some I do have the authority to collect that I would never have gotten, if it had not been for the assistance from your office in helping me to check said parties.
I feel that your department is a great benefit and helpful to the Tax Collectors of this State. I feel that if they would give you more privileges and rights in enforcing the tax laws, which you are over, that our income to the State would be increased.
I have always found your department glad and willing to assist me as Tax Collector in Cobb County in any way that I might ask of you.
In any way that I can assist you I will be more than glad to do so, I am,
Yours respectfully, J. H. HAMBY,
Tax Collector, Cobb County.
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OFFICE OF
TAX COLLECTOR
DOUGHERTY COUNTY
Albany, Ga., May 5, 1927. Hon. Jno. M. Vndiver, Commissioner of Revenue, Atlanta, Ga. Dear Sir:
Am enclosing you additional list of parties subject to speeial tax to be added to Digest previously sent in.
You will notice there is a substantial increa.se in the Collections of Special Taxes in D,:mgherty County, whicli I attribute to.. the activity of your Department.
I have been Tax Collector in Dougherty County for over eight years and since the creation of your Department I find that people pay Special Taxes more promptly and it is much easier for me to collect, for they realize if I am not paid they will have to pay you plus the twenty percent penalty.
Trusting you will keep up the good work, I am, Respectfully, P.H. JONES,
Tax Collector, Dougherty County, Ga.
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OFFICE OF
J.A.STEPHENS
THE TAX COLLECTOR OF COWETA COUNTY
Newnan, Ga., February 23rd, 1927. Mr. J.M. Vandiver, Commissioner, Revenue Department, Atlanta, Ga. Dear Sir:
I wish to make an expression of appreciation of the service rendered by your Department.
Since it's inauguration I have collected more Special Tax than ever before. It has also enabled me to collect Tax that would not otherwise have been paid. Mr. J. H. Jones, your collector in this. district, dispatches his duties with admirable diplomacy and is amiable and agreeable in their dispensation.
I believe your Department to be expedient in every way and consider that you have discharged it's management in such a manner as to make it almost indispensable to the Tax Collectors of Georgia.
Thanking you again for the exemplary service of your Department and assuring you of my hearty co-operation, I remain,
Very truly yours, J. A. STEPHENS,
Tax Collector Coweta County, Ga.
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TAX COLLECTOR'S OFFICE
MILLER COUNTY
Colquitt, Ga., April 29th, 1927. Hon. John M. Vandiver, Atlanta, Georgia. Dear Sir:-
As you haven't inquired of me as to how I am getting on with the Special Taxes collected in this county each year, I am writing you telling that since your department has been wroking down through here I am having no trouble in getting these taxes.
Up to now I have only one item uncollected for this year, and heretofore I have been all through the year getting these collected up, and I am sure if it had not been for your Department I would still be unable to get: these taxes on time, as they should be paid.
Of course we do not have much taxes to collect in this county as we have a very small county, but your men do not leave any small matter unattended to, taking everything as it comes.
Hoping you, and all your men, very much success, I am, Yours very truly, G. G. CARTER, Tax Collector, Miller County, Ga.
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W. H. MURPHY
TAX COLLECTOR, COLQUITT COUNTY
MOULTRIE, GEORGIA
July 19, 1927. Hon. Jno. M. Vandiver, Atlanta, Ga. Dear Sir:
Am enclosing last report and think that I can say that every item in Colquitt County has been paid but three. This is the best report I have ever been able to make at this time of year and I can say that your department is responsible for the promptness, for the delinquents have learned that they must pay me or pay you plus twenty percent penalty, therefore it is much easier for me to collect than it used td be.
I am always glad to have your men check me up and go over the county to see whether or not I have done my duty as tax collector, in the collections of the special taxes.
Yours verY1 truly, W. H. Murphy, Tax Collector.
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