The revenue laws of Georgia

THE REVENUE LAWS
OF
GEORGIA
Compiled and Edited by WILLIAM M. LESTER Director, Tax Revision Committee
Published by STATE OF GEORGIA TAX REVISION COMMITTEE
Atlanta, Ga.
1948
~>x,

Copyright, 1935 by
The State of Georgia Copyright, 1937 by
The Harrison Company Copyright, 1948 by
The State of Georgia
TYLER 8c CO.

FOREWORD
Financing the governmental service of a great State, such as Georgia, is an extremely complex undertaking. It must depend upon many different sources of revenue provided by the General Assembly over a long period of time.
Our present system of taxation comes from an Act of the General Assembly which was approved on January 9, 1852. Many additional taxes have, of course, been added since that time. They were usually enacted when the State was faced with the necessity of raising revenue for additional services. New demands brought new taxes. The old ones, however, remained. As a result, we have in our State today a hodgepodge, inconsistent and un-coordinated system of taxation which, like "Topsy," just grew.
The G:,eneral Assembly took cognizance of this situation at the 1947 session and passed a Resolution which set up an Interim Non-Partisan Committee of twenty-one members to study and suggest a program for the revision of the tax structure of the State Government. The Committee was organized following the adjournment of the General Assembly and immediately began a study of the revenue laws of the State and of the other States.
The Committee decided at an early meeting to make a comprehensive over-all study of the laws of the State before giving any consideration to a revision of the tax structure. It was soon found that the State received its revenue from a maze of taxes, licenses, fees, grants and other income' which was distributed throughout the Code of laws of the State,and that such survey could not be made within the time allotted unless such laws were brought together in a convenient, clear and concise form. This volume has been prepared to meet this nee'd at the request of the Committee.
In the preparation of this work the laws as codified in the Code of 1933 have heen set out with the laws as given in the Supplement to such Code covering the sessions of the General Assembly since that time. An effort has been made, however, to arrange the various Code sections under appropriate parts, titles and chapters so that some unanimity can be obtained, as well as a
logical arrangement of the assessment, levy and collection of
taxes. The classification for taxes employed by the United States Census Bureau has been followed as nearly as possible.
v

It is impossible to make a suitable classif~cation where the laws have been passed at different periods. The only way unanimity can be obtained is through an Act setting up a complete Revenue Code. The form of a new revenue law is a matter for the Interim Legislative Committee and the members of the General Assembly to determ;ne as well as what taxes, licenses, and fees are to be eliminated or added. All of the members of the Committee are working earnestly and unselfishly on the gigantic task given to them. Their assistance in the preparation of this volume is greatly appreciated together with their understand;ng and consideration of the difficulties encountered.
There is probably no subject of equal importance that is so little understood as that of taxation. It is earnestly hoped that this compilation will be of timely help to not only the Tax Rev:sion Committee and members of the General Assembly, but to public officials, students of taxation and all others who are engaged in administering or interpret~ng our tax laws.

June 15, 1948

WILLIAM M. LESTER Director, Tax Revision Committee

VI

TABLE OF CONTENTS

Foreword

V

PART I
DEPARTMENT OF REVENUE Chapter 1. Creation, Personnel and Duties______________________________ 1 Chapter 2. Add:tional Duties of State Revenue Commissioner 23

PART II

CONSUMER TAXES

Chapter 1. Motor Fuels and Kerosene Tax

27

Chapter 2. Distilled Spirits and Alcoholic Tax

62

Chapter 3. Domestic and Foreign Wine Tax

73

Chapter 4. Malt Beverages Tax

79

Chapter 5. Cigar and Cigarette Tax

86

Chapter 6. Insurance Premium Tax

115

Chapter 7. Carbonic Acid Gas Tax____

_

118

Chapter 8 . Malt Syrup Tax____________ __

__

120

Chapter 9. Soft Drink Syrup Tax__

121

Chapter 10. Oyster Tax

123

Chapter 11. Oleomargarine Taxes

125

Chapter 12. Convict-made Goods Tax

126

PART III

Chapter Chapter Chapter Chapter
Chapter

LICENSE AND PRIVILEGE TAXES

1. Business License Tax

127

2. Domestic Corporation Annual License Tax

:162

3. Foreign Corporation Annual License Tax

165

4. Federal and State Corporation engaged in Distri-

bution of Electricity License Tax

-----------169

5. Insurance Agent, Adjuster, and Adjustment

Bureau License Tax

-------

171

VII

Chapter 6. Insurance Company and Fraternal Benefit

Society License Tax ----------------------------------------------__173

Chapter 7. Chain Store License Tax

177

Chapter 8. Mail Order Store License Tax

183

Chapter 9. Rolling Store License Tax

184

Chapter 10. Professional License Tax

188

Chapter 11. Machinery Equipment License Tax

190

Chapter 12. Sewing Machine Dealer License Tax

192

Chapter 13. Billiard Table License Tax

194

Chapter 14. Mattress M'anufacturing License Tax

196

Chapter 15. Raw Fur Deale'r License Tax

198

Chapter 16. Small Loan Business License Tax

199

Chapter 17. Honey Bee Dealer License Tax

-202

Chapter 18. Distilled Spirits and Alcoholic Licenses

203

Chapter 19. Malt Beverage Licenses

207

Chapter 20. Wine Licenses

210

Chapter 21. Motor Vehicle Licenses

212

Chapter 22. Motor Vehicle Driver and Chauffeur Licenses 231

Chapter 23. Motor Contract Carrier License

242

Chapter 24. Motor Common Carrier License

248

Chapter 25. Motor Vehicles for Hire License

252

Chapter 26. Hunting and Fishing Licenses

253

Chapter 27. Fresh Water Fish Sellers' License Tax----

273

Chapter 28. Oyster and Shrimp Dealer License Tax

274

Chapter 29. Shad License Tax

279

Chapter 30. Fish and Other Seafood Dealer Licenses

, 281

Chapter 31. Navigable Streams Phosphate Mining License

Tax

-

----

283

PART IV

INSPECTION, EXAMINATION AND REGULATORY FEES

Chapter 1. Apple Inspection Stamp Fee

285

Chapter 2. Commercial Feed Inspection Fees

287

Chapter 3. Dairy and Dairy Product Inspection Fees

292

Chapter 4. Egg Inspection Fee

297

Chapter 5. Fertilizer and Acid Phosphate Inspection Fees 299

Chapter 6. Insecticide and Fungicide Inspection Fees

302

VIII

Chapter 7. Chapter 8. Chapter 9. Chapter 10. Chapter 11. Chapter 12. Chapter 13. Chapter 14. Chapter 15.
Chapter 16. Chapter 17. Chapter 18. Chapter 19. Chapter 20.
Chapter 21. Chapter 22. Chapter 23. Chapter 24. Chapter 25.
Chapter 26.
Chapter 27.
Chapter 28. Chapter 29.

Milk Control Board Fees

304

Powdered Milk Inspection Stamp Fee

308

Bank and Trust Company Examination Fees 309

Building and Loan Association Examination Fees 312

Credit Union Examination Fees

314

Accountant Examination and Registration Fees 316

Architect Examination and Registration Fees 320

Attorney Examination and Admission Fees

323

Barber and Hairdresser Examination and Regis-

tration Fees

----

327

Chiropractic Examination and Registration Fees 331

Chiropodist Examination and Reglstration Fees 334

Dentist Examination and Registration Fees

336

Embalmer Examination and Registration Fees 339

Medical Practitioner Examinatlon and Registra-

ti0n Fees

343

Nurse Examination and Registration Fees

348

Optometrist Examination and Registration Fees 351

Osteopath Examination and Registration Fees 353

Pharmacist Examination and Registration Fees 355

Professional Engineer and Land Surveyor Exami-

nation and Registration Fees

" 357

Insurance Agent and Solicitor Examination and

Registration Fees

360

District Commissioner of Health Examination

Fee

368

Librarian Registration Fee

370

Veterinarian Examination Fee

372

Chapter 30. Real Estate Broker and Salesman Registration

Fees

--

374

Chapter 31. Chapter 32.

Security -Dealer and Agent Registration Fees 379

Dealer in Real Estate located in Other States, in

Subdivisions, orchard units, farms for coloniza-

tion and property having Oil, Gas or Minerals,

Registration Fees

391

Chapter 33. Bank Organization, Amendment, Renewal, and

Surrender of Charter Fees

394

Chapter 34. Savings Bank, Trust, Security or Guaranty Com-

pany Organization and Amendment Fees

898

IX

Chapter 35.
Chapter 36. Chapter 37. Chapter 38.
Chapter 39. Chapter 40.
Chapter 41. Chapter 42.
Chapter 43.
Chapter 44. Chapter 45. Chapter 46. Chapter 47. Chapter 48.
Chapter 49. Chapter 50.

Canal and NavigaEon Company Organization

and Amendment Fees

401

Express Company Organization Fee

A04

Railroad Company Organization Fee

A05

Telegraph and Telephone Company Organiza-

tion Fee

A 11

Insurance Company Organization Fee

413

Fraternal Benefit Society Organization and Ad-

mission Fee

A 16

Title Company Organization Fee

421

Amendment and Renewal fees for Corporations

Granted by Secretary of State

A23

Amendment, Reduction of Capital and Renewal Fees for Corporations Granted by Superior Court 426

Domestication of Foreign Corporations Fee A31

Building and Loan Association Approval Fee A33

Corporation Annual Report Fee

A34

Insurance Company Annual Report Fee

A36

Inter-State Building and Loan Association

Annua1 Report Fee

439

Trade Mark Registration Fee

441

Electric Membership Corporation Annual Report

Fee

442

Chapter 51. Mutual Building and Loan Association Annual

Report Fee

--

444

Chapter 52. Non-Profit Cooperative Association Annual Re-

port Fee

445

Chapter 53.
Chapter 54. Chapter 55.
Chapter 56. Chapter 57. Chapter 58. Chapter 59.

Cooperative Marketing Association Filing and

Annual Report Fee

44 6

State Bond Registration Fee

A47

Public and Private Corporation Bond Registra-

tion Fee

448

Race Registration Fee

449

Bond Commissioner Fee

A51

Building Safety Law Fees Land Registration Fee

A52 A54

Chapter 60. Certificate of Necessity and Convenience of

Motor Common Carrier Fee

A56

Chapter 61. Certificate of Public Convenience and Necessity

for Motor Contract Carrier Fee

A51

x

Chapter 62. Secretary of Senate and Clerk of House Fees A59

Chapter 63. Miscellaneous State Department Fees

A60

Chapter 64. Vital Statistics Fees .

A63

PART V

INCOME TAXES

Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter

1. Imposition of Tax_____

_

A67

2. Exemptions and Credits____________

A 74

3. Deductions from Gross Income__

A80

4. Apportionment Ratio

A85

5. Accounting Factors -----------

A91

6. Returns________________

_

A 98

7. Collection of Tax____

506

8. Income Tax for Persons Serving in Armed Forces 515

PART VI

PROPERTY TAXES

Chapter 1. Chapter 2. Chapter 3. Chapter 4. Chapter 5. Chapter 6. Chapter 7. Chapter 8. Chapter 9.
Chapter 10. Chapter 11. Chapter 12. Chapter 13. Chapter 14. Chapter 15. Chapter 16.

Property Subject to Taxation__

517

Property Exempted from Taxation

521

Homestead Exemption .____________________

525

Personal Property Exemption__________________533

Exemption to Persons Serving in Armed Forces 537

Housing Authorities Exemption___

540

Agricultural Products Exemption_

542

Return and Assessment of Property

544

Assessment of Unreturned and Undervalued

Property

_

558

Equalization of Assessment. Levy of Tax_____________________

563

--------

572

Collection of Tax____ _ _

574

Settlement with State by Tax Collectors

580

Tax Exempt:ons ---

587

Sale of Property Under Tax Execution

596

Redemption of Property Sold for Taxes

599

XI

Chapter 17. Record of Insolvents and Defaulters

604

Chapter 18. Return, Assessment and Collection of Taxes from'

Banks, Mutual Building and Loan Associations

and Credit Unions

611

Chapter 19. Return of Property by Railroads and Utilities 616

Chapter 20. Assessment and Collection of Taxes from Rail-

roads and Utilities

621

Chapter 21. Return, Assessment and Collection of Intangible

Personal Property Taxes

629

PART VII

ESTATE TAX

Chapter 1. Return, Assessment and Collection of Tax

645

PART VIII

FRANCHISE TAX

Chapter 1. Return, Valuation and Collection of Tax

649

PART IX

SEVERANCE TAX

Chapter 1. Oil and Gas Production Tax

655

PART X

ASSESSMENT FOR SPECIAL SERVICE

Chapter
Chapter Chapter

1. Assessment for Board of Workmen's Compen-

sati0 n

c

659

2. Assessment for Public Service Commission

661

3. Assessment for State Fire InspectoL

662

PART XI

RENTS, PROCEEDS FROM SALE OF PROPERTY, DIVIDENDS AND INTEREST

Chapter 1. Rents from State-owned Property

665

Chapter 2. Rent from Water Bottom Lands

672

XII

Chapter 3. Rent from Oyster Beds

675

Chapter 4. Proceeds from Sale of Property

679

Chapter 5. Interest from Deposits w~th State' Depositories 684

PART XII

COST, AND MISCELLANEOUS REVENUE

Chapter Chapter Chapter

1. Supreme Court CosL

685

2. Court of Appeals CosL

689

3. Cost for Examination of Complaints Against Ac-

cident Liability and Casualty Insurance Com-

panies

6 91

Chapter 4. Cost for Investigation of Complaints Filed

Against Fire Insurance Companies

693

Chapter 5. Cost for Examinat:on of Fraternal Benefit

Societies __

695

Chapter 6. Cost for Examination of Insurance Companies

Doing Bus1ness as Assessment, Fraternal, Indus-

trial, or Charitable Companies

697

Chapter 7. Cost for Registration of Growers of Plants or

Nursery Stock and for Inspection of Plants

699

Chapter 8. Cost for Examining of Non-Profit Hospital Serv-

ice Corporation --

700

Chapter 9. Funds from Operation of Farmers' MarkeL 701

Chapter 10. Funds from the Sale of Products of State Institu-

tions

~

702

Chapter 11. Miscellaneous Revenue

704

PART XIII

GRANTS, DONATIONS, AND ESCHEATS -

Chapter Chapter Chapter Chapter

1. Grants and Donations by Federal Government to

State Board of Education

705

2. Grants and Donations by Federal Government to

Board of Regents

--

. 710

3. Grants by Federal Government for Vocational

Education

.

.._. 713

4. Grants by Federal Government for Vocational Rehabilitation and Elimination of IIIiteracy 715

XIII

Chapter 5. Grants by Federal Government for Agricultural

Conservation and Adjustment

717

Chapter 6. Grants by Feq.eral Government to State Highway

Dep artment

-- _719

Chapter 7. Grants by Federal Government to State Board of

Health __ _

- 721

Chapter 8. Grants by Federal Government to State Depart-

ment of L2bor

723

Chapter 9. Grants by Federal Government to State Depart-

ment of Public Welfare________

728

Chapter 10. Grants by Federal Government to Department of Forestry ______________________________________________________________732

Chapter 1l. Grants by Federal Government to Department

of State Parks______

734

Chapter 12. Grants and Contributions to State Park

Authority

736

Chapter 13. Grants by Federal Government to State Depart-

ment of Veterans Service_____ _

737

Chapter 14. Grants, Gifts and Donations to National Guard,

Department of Public Safety and Agricultural

and Development Board__ _

738

Chapter 15. Escheats __ __

740

PART XIV

COUNTY REVENUE

Chapter l. County Taxation

741

Chapter 2. Taxation for County Health DepartmenL

7 47

Chapter 3. County Tax Receivers

749

Chapter 4. County Tax Collectors________

753

Chapter 5. Assessment and Collection of County Taxes

763

Chapter 6. Collection of County Taxes From Railroads 766

Chapter 7. County Billiard Parlor License

768

Chapter 8. County Peddler and Exhibitor License

769

Chapter 9. County Alcoholic Spirits, Malt Beverage and

Wine Licenses

771

Chapter 10. County Explosive Vcense

772

Chapter 1l. County Jewelry Auction License

775

Chapter 12. County Junk Dealer License_____________

--777

Chapter 13. County Live Stock Dealer License_________

_778

XIV

Chapter 14. Chapter 15. Chapter 16. Chapter 17. Chapter 18. Chapter 19. Chapter 20.

Marriage License

780

County Pistol or Revolver License

784

County Processors of Nuts License _..

785

County Tourist Camp and Road House License __786

Miscellaneous County Ucenses

788

Exemptions From Licenses___________________

791

Revenue From Sale of Bonds_____

_ 795

PART XV

MUNICIPAL REVENUE

Chapter 1. Municipal Taxation

797

Chapter 2. Municipal Taxation of Railroads

801

Chapter 3. Assessment of Property by Municipalities

803

Chapter 4. Assessment of Property For Improvements by

Municipalities

_

-------- 805

Chapter 5. Municip alTax Exe cutions_ _

808

Chapter 6. Garnishment on Municipal Tax Executions _._. 813

Chapter 7. Municipal Licenses

814

Chapter 8. Municipal Malt Beverage, Wine and Alcoholic

Liquor Licenses

__

817

Chapter 9. Pilot License

_

819

Chapter 10. Naval Stores and Lumber Inspection Fees

824

Chapter 11. Revenue from Income Anticipation Certificates 829

PART XVI

DISTRICT REVENUE

Chapter 1. School District Taxation

_

833

Chapter 2. District Tax for School Buildings__

838

Chapter 3. Drainage District Taxation

_

851

XV

APPENDIX

PROVISIONS FROM CONSTITUTION OF GEORGIA COVERING TAXATION AND PUBLIC DEBT.

Chapter 1. Power of Taxation

859

Chapter 2. Property Exempted from Taxation

861

Chapter 3. Purpose and Method of Taxation

864

Chapter 4. State Debt

866

Chapter 5. Taxation by Counties

869

Chapter 6. Limitation on County and Municipal Debts

871

Chapter 7. Taxation for Educat:on

87 6

Index " ---- --- --- " -- __-

- ------c---------------------------

879

XVI

PART I
DEPARTMENT OF :REVENUEl
CHAPTER 1.
CREATION, PERSONNEL AND DUTIES.
92-8401. Definitions.-The following terms shall be construed, for purposes of this Chapter, as having the meaning hereinafter set out:
The word "Department" as used herein shall mean the Department of Revenue, headed by the State Revenue Commissioner, which officer is created by the terms of this Chapter.
The words "Revenue Commissioner" or "Commissioner" shall mean the State Revenue Commissioner, who is by the terms of this Chapter made head of the Department of Revenue.
The word "taxpayer" shall mean any person, firm, or corporation made liable by law to file a return or pay tax.
The word "assessor" shall mean the county tax receiver oJ" county tax commissioner. In respect of appeals from action of the State Revenue Commissioner, the term shall also be deemed to include the county board of tax assessors.
The word "collector" shall mean the county tax collector unless another meaning is clearly implied by the context.
The word "person" means an individual, a fiduciary, a partner-
1 An effort was made at the extra session of 1937-38 to integrate the administration of our tax laws into one department. The SecretaIJo of State wa~ allowed, however, to retain the administration of the initial taxes and qualification fees for domestic and foreign corporations, together with the corporate non-tax returns of corporations. No effort was made to centralize in thE' Department the collection of the various licenses or privilege taxes required from businesses, occupations and professions, or the fees collected by the different Departments of the State government.

~

2

REVENUE LAWS OF GEORGIA

ship, an association, or a corporation, including any public official or a public or municipal corporation.
The word "individual" means a natural person.
The word "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person, whether individual or corporate, acting in any fiduciary capacity for any other person.
The word "agency" shall mean any department, commission, institution, office, or officer of this State.
The word "Board" shall mean the State Board of Tax Appeals as herein constituted, or may from time to time be le'gally constituted. (Acts 1937-38, Ex. Sess., pp. 77, 78.)

92-8402. State Revenue Commissioner, creation of office,and Department of Revenue, appointment, term, salary, bond, oath.-
The office of State Revenue Commissioner and the Department of Revenue are hereby created. The Commissioner is hereby made head of the Department of Revenue. The Commissioner shall be appointed by the Governor with the consent of the Senate for a term of four years: Provided, however, the first term beginning at the time of appointment and running to February 1,
1947. The Commissioner shall receive a salary of $7,500 annl.lally, payable monthly. Before entering upon the performance of his duties he shall execute and file an official surety bond, approved as to form and sufficiency by the Attorney General
and amounting to $70,000, the premium on which shall be paid by the State. The Commissioner shall be required to take and subscribe before the Governor an oath to discharge faithfully and impartially the duties of his office, which oath shall be in addition to that required of all civil officers.1 (Acts 1937-38, Ex. Sess., pp. 77, 79; 1943, pp. 204, 205; 1947, pp. 673, 674.)

92-8403. Vacancies, removal.-If a vacancy shall occur in the office of the State Revenue Commissioner otherwise than by
lThe fifth sentence of this section as it appears in the published Acts of 1943 (p. 205) was badly garbled on account of the transposition of a line belonging in it to page 362 of the Acts, on which page it appeared as the fifth line. The line consisted of :the words "bond, approved as to form and sufficiency by the Attorney." The third sentence in this section has been copied from the enrolled Act.

REVENUE LAWS OF GEORGIA

3

expiration of term, it shall be filled by appointment by the Governor for the unexpired term, subject to the approval of the Senate. Whenever the Governor shall have trustworthy information that the Commissioner is insane, or has absconded or concealed himself, or grossly neglects his duties, or he is guilty of con~uct plainly violative of his duties, or demeans himself in office to the hazard of the public funds or credit of the State, the Governor shall call a council to be composed of the Attorney General, Secretary of State, and the State Treasurer, and if they, or a majority of them, after an examination into the truth of such information, shall find the same to be true, the Governor shaH suspend said Commissioner from office until the next session of the General Assembly and issue proclamation thereof, and he shall submit to said body his action in the premises and the reasons therefor. Said suspension shall continue until the General Assembly shall otherwise direct. (Acts 1937-38, Ex. Sess., pp. 77, 80.)

92-8404. Members of General Assembly ineligible for appoint-
ment.-No member of the General Assembly shall be eligible to be appointed to the position of Revenue Commissioner, nor to any other position in the Department of Revenue,! until the term of office as such member of the General Assembly has expired, and no pe'rson other than a bona fide resident of this State for more than 10 years shall ever be eligible to appointment as State Revenue Commissioner. (Acts 1937-38, Ex. Sess., pp. 77, 80.)

92-8405. Commissioner's duties.-The State Revenue Commissioner is vested with all the power and authority and required to perform all the duties formerly vested in the State Revenue Commission; and he is vested with all the power and authority and required to perform all the duties relating to matters of petroleum inspection, taxation, and licenses heretofore vested in the Comptroller General (except licenses to insurance companies and their agents); and he is also vested with all the power and authority and required to perform all the duties relating to taxation and licenses heretofore vested in any State administrative officer or State department; but the powers and authbrities by this se'ction vested in the State Revenue Commissioner shall be the powers and authority of said officers as modified, limited,
IThe compiling editor of the Code substituted "Department of Revenue" for "State Tax Department."

4

REVENUE LAWS OF GEORGIA

and enlarged by this Chapter.1 (Acts 1937-38, Ex. Sess., pp. 77, 80.)

92-8406. Same; Certain Duties Stated.-In addition to other duties assigned by law to the Commissioner, but without limitation of the same, it is hereby specifically provided that he shall: (a) direct that appropriate legal action be taken to enforce the revenue laws of Georgia; (b) request the Attorney General to command the services of county attorney or solicitor general or to supply legal assistance from the Department of Law; (c) supervise all tax administration throughout the State subject, however, to the sovereign rights of the counties to regulate their own affairs; (d) make thorough study of taxation in Georgia and elsewhere with a view to improvement of administration and legislation affecting the people of Georgia; (e) make an annual report to the Governor and a biennial report to each regular session of the General Assembly; (f) publish such regulations, statistics, and other reports as he may deem wise within the limitations of his appropriation; (g) assist local tax officials in every feasible manner when so requested by such officials; and (h) as responsible revenue official of the State, advise the Governor on all matters relating to revenue. (Acts 1937-38, Ex. Sess., pp. 77, 81.)
92-8406a. Sale of contraband articles seized by Commissioner; prices.-The State Revenue Commissioner is hereby authorized and directed to sell contrab.and articles which the law requires him to seize, at prices h~ conformity with the ceiling prices formulated under the Federal Jaws and wherever and whenever such a Federal ~4W applies; and where they do not apply such sales shall be to the highest bidder for cash. (Acts .1945, p. 1211.)

92-8407. Approval of tax digests.-The Revenue Commissioner shall be bound by the same laws regulating the approval of county tax digests as are now in force with reference to the approval of same by the Comptro~ler Genera1.2 (Acts 1937-38, Ex. Sess., pp.. 77, 81.)
92-8408. Administration of oaths; examination of witnesses and documl'uts; settlements by collectors; collection on commis.
1 See Secti,)l1 92-8415, p. 8. 2 See Sectiln 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

5

sion basis prohibited.-In the performance of his duties, the Commissioner, or any agent designated by him in writing, shall have the power to administer oaths,! to conduct hearings, to examine witnesses under oath, and subject to the rights of the taxpayer as to rights of privacy guaranteed to him by the Constitution and laws of the State to examine the books, records, inventories, or business of any taxpayer or of any fiduciary, bailee, or other person having knowledge of the tax liabdlity of any taxpayer: Provided, this power shall be exercised with due regard to the . rights of the citizen and subject to the approval of the' courts of equity of this State when invoked. The Commissioner, incident to the duties in relation to local tax officials heretofore performed by the Comptroller General and, along with all other duties of the Comptroller General in relation to taxation, hereby vested in the Commissioner, shall investigate settlements by collectors and take appropriate action to collect any revenue due the State which shall not have been collected or having been collected, shall not have been paid to the Commissioner. No official or person shall have authority to employ or commission any person, firm, or corporation to collect any of such taxes on a commission basis. (Acts 1937-38, Ex. Sess., pp. 77, 81.)

928409. Commissioner authorized to promulgate regulations
and forms.-Consistent with the terms of this Chapter and of the various tax laws and general laws of Georgia, the Commissioner is authorized and directed to prescribe forms and to promulgate and enforce such reasonable rules and regulations as he deems appropriate in order effectively to enforce the revenue laws of this State.2 (Acts 1937-38, Ex. Sess., pp. 77, 82.)

928410. Tax suits; Assistant Attorney General.-The Revenue Commissioner is authorized and empowered, subject to the provisions of law in such cases provided, to act in the name, and in behalf of the State of Georgia to institute any suit, action, or judicial proceeding to collect delinquent State taxes; to cause property not listed to be assessed; to cause by mandamus the' performance of any act required by law incident to administration of any State revenue, or to collect any claim or obligation of any person, including any public official, which may be due to the State. He is authorized to act as relator in any and all such suits,
! See Sections 92-8427, 92-8438 and 92-8447 for examination of documents
and witnesses.
2 The same provisions are found in Section 92-8427, p. 12.

6

REVENUE LAWS OF GEORGIA

actions, or judicial proceedings. To enable the Commissioner to perform the dutie's required by this section, the Governor is authorized and empowered to direct that an Assistant Attorney General be attached to the Department of Revenue, such Assistant Attorney General to be one of the five Assistant Attorney Generals rrovided by the rresent law, and in no event shall the Commissioner be authorized to employ any other attorneys to enforce any of the provisions of this Chapter, but at times and in all matters shall procure the services of the Attorney General and his assistants, except county attorneys or solicitor general may be employed as provided by this Chapter. The salary of such Assistant Attorney General, his law clerks and clerical assistants, shall be paid from the appropriation made for expenses of the Department of Revenue, and such Assistant Attorney General shall be under the technical jurisdiction of the Department of Law with respect to matters of legal principle. Before any suit, action, or other judicial proceeding for the enforcement of this Chapter or collection of State taxes shall be initiated, by any counsel other than a duly appointed Assistant Attorney General or the Attorney General himself, it shall be the duty of counsel (whether counsel shall be a county attorney or solicitor general or other person) to file with the Commissioner a copy of the petition or other pleading together with a sworn statement of the facts on which the petition or other pleading is based; and no such suit, action, or other judicial proceeding shall be instituted until the same shall have been approved and authorized by the Revenue Commissioner. (Acts 1937-38 Ex. Sess., pp. 77, 82.)

92-8411. Compromise settlements of suits.-No suit, action, or other judicial proceeding for the enforcement of this Chapter or for the collection of State taxe's shall be settled except by agreement, compromise, or judgment in open court; and no compromise or agreed judgment shall be entered in any such suit, action, or other judicial proceeding until there has been filed with the Commissioner a verified statement setting forth the facts and showing the reasons why a compromise or agreed judgment should be entered, and certifying that no agreement or settlement other than the one stated in the proposed judgment has been directly or indirectly entered into by him or by anyone for him, and that the said proposed settlement is, in the opinion of the attorney, for the best interest of the State. (Acts 1937-38, Ex. Sess., pp. 77, 83.)

92-8412. Delegation of certain duties by State Revenue Commis-

REVENUE LAWS OF GEORGIA

7

sioner.-To the extent license fees may be collected in connection with regulatory activities of some department of the State Government other than the Department of Revenue, more economically than by the said Department, because the' fees are incidental to regulatory activities, the State Revenue Commissioner is authorized, by executive order approved by the Governor, to commit the administration of said license fees to the State official responsible for administering said regulatory activities: Provided, no such commitment shall extend beyond the term of office of the Commissioner or of the officer to whom the administration of such fees be committed by the Revenue Commissioner: Provided, no other department of the State Government may employ any person or persons to collect any fees, licenses, or taxes, or to inspect for the purpose of collecting such fees, licenses, and taxes, except where the authority to collect said licenses, fees, or taxes has been expressly delegated to said Department by the Commissionerl under the terms of this section. In any case in which the collection of any tax or license may be delegate'd as provided in this section, the Commissioner shall retain supervisory authority over such activity and is charged with this duty. In any case in
which the Commissioner finds that such delegation should be revoked, modified, or transferred to another department or other departments, the Commissioner is authorized, by executive order approved by the Governor, to make such revocation, modification,
or transfer. The provisions of this Chapter shall in nowise affect the collection and administration of those regulatory, professional, vocational bodies or boards operated under a joint secretary as now provided by law, and other regulatory bodies similar to the Securities Commission where a major portion of the licenses are collected by mail. (Acts 1937-38, Ex. Sess., pp. 77, 84.)

92-8413. Organization of State Revenue Department; employees.-The State Revenue Commissioner is authorized to employ and discharge and fix the compensation of such personnel for office and field staff within the limitations of the appropriation as he may deem proper. The Commissioner is authorized to organize his Department, assign his employees, and discharge the responsibilities incident to administration of the State tax system in such manner as he may deem proper. All employees engaged directly or indirectly in the assessment, investigation, or collection of tax under this Chapter shall be employed upon a fixed salary basis and not upon a commission or contingent fee basis. Any
lThe Code has Commission. It is obvious, however, that it should be
Commissioner.

8

REVENUE LAWS OF GEORGIA

salary in excess of $300 per month shall be subject to the ap~roval of the Governor. (Acts 1937-38, Ex. Sess., pp. 77, 85.)

92-8414. Secrecy provision.-The information secured by the Commissioner incident to the administration of any tax shall be confidential and privileged and neither the Commissioner nor any member or members of his staff shall divulge or disclose any such confidential information obtained from the department's records or from an examination of the business of any taxpayer to any person other than the Commissioner or members of his staff, or to an officer of the State or local government entitled in his official capacity to have' access thereto; or to the taxpayer; provided that the Revenue Commissioner may furnish such confidential information to the appropriate tax or legal official of another state, territory or country or of the United States Government if the office or off:cer of said state, territory, or country makes its own records available to the Revenue Commissioner of Georgia; provided, further, that furnishing such information to any other state, territory, country or the Federal Government shall not be deemed to change the confidential character of such information; and provided, further, that nothing herein contained shall be construed to prevent the use of confidential information as evidence before any state or federal court in the event of litigation involving tax liability of any taxpayer. It is specifically provided, moreover, that the provisions of this Section respecting secrecy shall not be deemed to prevent the publication of statistics so arranged as not to reveal information respecting an individual taxpayer ; and shall not apply in any sense whatsoever to any
official finding of the Revenue Commissioner as respects any assessment or any information properly entered upon an assessment roll or other public record. Nor shall the provisions hereof affect any information which, in the regular course of business, is by law made the subject matter of a public document in any Federal or State office or in any local office in Georgia. Providing further that the provisions hereof shall not apply to information, records and reports required and obtaine'd under Chapter 92-14, titled "Motor Fuel and Kerosene," which requires dealers in gasoline and motor fuels to make reports of the amount of motor fuel and/or kerosene sold and used in each county by said dealer. (Acts 1937-38, Ex. Sess., pp. 77, 85; 1945, p. 160.)

92-8416. Transfer of functions, property, personnel, and appropriationa.
(a) In general. In any case in which functions heretofore

REVENUE LAWS OF GEORGIA

9

vested in any agency are by this Chapter transferred to the Department of 'Revenue, the Department shall be in every way the successor with respect to such functions and to every act done in the exercise of such functions by or under the authority of such agency. In every instance in which such agency is referred to, or designated in, any law, contract, or document, such reference or designation shall .be deemed to refer to the Department of Revenue as fully as though written into each such law, contract, or document.
(b) Property and records. On March 1, 1938, all books, papers, records, files, property, and pending business theretofore made, used, acquired, or conducted by the Revenue Commission, the Comptroller General, or any other agency, from which functions are by this Chapter transferred to the Department of Revenue, shall be transferred to, and are vested in, the Department of Revenue.
(c) Employees. All employees whose functions are by this Chapter transferred from an existing agency and vested in the Departme'nt of Revenue shall be transferred with their functions to the Department; and said employees shall, so far as practicable and consistent with administrative policy, continue to perform their usual duties until otherwise directed by the Commissioner. Nothing in this paragraph, however, shall be deemed to require the retention of any employees or positions or the continuation of any duties, titles, or compensation which may be found to be uneconomical.
(d) Appropriations. The remainder of the appropriations heretofore made to the State Revenue Commission for the administration of the malt beverage law ECho 58-7], for the operating cost to administer any other revenue Act for which there is an allocation provided by law, for refunds of overpayment of income tax as provided by law and for all other operating cost of the Commission, is transferred to the State Revenue Commissioner and made available for expenditure in his discretion for the purposes for which he is made responsible under the terms of this Chapter. The remainder of the appropriations made to the Comptroller General for the operating cost to administer the motor carriers tax law [ 92-2901 to 92-2916], for the ~perating cost to administer the motor fuel tax law ECho 92-14], and that part of the appropriation for the operating cost of all other activities of the Department which was made for tax administration or supervision purposes (not including the appropriation for the administration of the fire inspection law [ 56-111 to 56-115], which

10

REVENUE LAWS OF GEORGIA

appropriation shall not be affected by this Chapter) is hereby transferred to the Commissioner and made available for expenditure in his discretion for the purposes for which he is made responsible under the terms of this Chapter: Provided, the total of all such expenditures by said Department for all purposes shall not exceed one per cent. of the total anticipated revenue for the State for each fiscal year as estimated by the Budget Bureau.
(e) Budget Bureau to decide. In the event there is found to be uncertainty with respect to the functions, records, property, employees, or appropriations, transferred by the terms of this Chapter, it shall be the duty of the Budget Bureau to determine all such issues. (Acts 1937-38, Ex. Sess., pp. 77, 86.)

92-8416. Appropriations for Revenue Commissioner and staff.After March 1, 1938, the General Assembly shall make an appropriation in the General Appropriations Bill for the expense of the Commissioner and his staff. The Commissioner shall make re'quisition on the Governor accompanied by a detailed statement covering salaries and expenses for each quarter, and the Governor on approval of such requisition shall issue his warrant against said appropriations for the amounts so approved. (Acts 1937-38, Ex. Sess., pp. 77, 88.)

92-8417. State Revenue Commission abolished.I-The State Revenue Commission is abolished, effective January 3, 1938. (Acts
1937-38, Ex. Sess., pp. 77, 88.)

92-8418. ,Certain duties retained by ComptroUer General.-
Nothing contained in this Chapter shall be deemed to affect or impair the powers and dutie's of the Comptroller General with respect to controlling of withdrawals from the treasury, service as Insurance Commissioner, or otherwise, in so far as the same do not concern taxation or licenses2 (other than licenses to insurance companies and their agents). (Acts 1937-38, Ex. Sess., pp. 77, 88.)

92-8426.4. Court review of decisions by Commissioner.-Except as otherwise provided by this law [ 92-8426.4 to 92-8426.6] all matters, cases, claims 'and controversies, of whatsoever nature arising in theadministration of the revenue laws, or in the exer-
ISee5ection 92-8405, p. 3, and Section 92-8415, p. 8. 2For other duties transferred to State Revenue Commissioner, see Section
92-8405, p.3.

REVENUE LAWS OF GEORGIA

11

cise of the jurisdiction of the State Revenue Commissioner or the Department of Revenue, as conferred by this Chapter shall be for determination by the State Revenue Commissioner, subject to review by the courts as provided for by section 92-8446.1 The' effect of this section shall be that, except as hereinafter provided, all final rulings, orders and judgments of the State Revenue Commissioner shall be subject to appeal and review under section 92-8446. Any such appeal from a final ruling, order, or judgment of the State Revenue Commissioner shall be entered within the time prescribed by section 92-8446: Provided, however, that nothing herein contained, and no provision of this law [ 92 8426.4 to 92-8426.6], shall be construed to deprive a taxpayer against whom an execution for taxes has been issued under an assessment by the State Revenue Commissioner of the right to resist enforcement of the same by affidavit of illegality. (Acts 1943, pp.204, 206.)

92-8426.5. Arbitration of assessments of Commissioner on returns made to him. Review of award.-The provisions of section 928426.4 with reference to reviewing assessments of the State Revenue Commission* shall not apply to assessments for ad valorem taxation against any person, corporation or company which was required by Chapter 92-59 of the Code of 1933 to return his or
its property for ad valorem taxation to the Comptroller General*
and is now required by such Chapter and this Chapter to make such returns to the State Revenue Commissioner. The State Revenue Commissioner shall carefully ,scrutinize such returns made to him, and if in his judgment the property embraced therein is returned below its value or the return is false in any particular,
1 A Board of Tax Appeals, consisting of the Comptroller General, State Auditor, and the State Treasurer, was created by the General Assembly at the
Extra Session 1937-38, and given the power to review decisions of the State RcveJ1u~ Commissioner. (Acts 1937-38, Extra Session pp. 77, 89-91.) In 1911 the duties of the Board were modified and limited by an Amendment to the 1937i38 Act. (Acts 1941, p. 200.) In 1943 the Act creating the Department of Revenue was further amended by the General Assembly. In such Amendment the
Sections creating the Board of Tax Appeals were especially repealed. (Acts 194i3, pp. 204, 206.) In repealing the Sections creating the Board of Tax Appeals, however, the Act of 194i3 did not refer to the Act of 1941. It did have, though, the usual repealing clause. Since the Board of Tax Appeals had been abolished, the Sections covering the limited authority and jurisdiction of such
Board were no doubt repealed under the general repealing clause. The Sections covered by the 1941 Act, therefore, are omitted.
* Now State Revenue Commissioner, see 92-8405, p. 3.

12

REVENUE LAWS OF GEORGIA

or in any wise contrary to law, he shall, within 60 days thereafter, correct the same and assess the value, from any information available. If any such person, corporation or company shall be dissatisfied with the assessment or correction of such returns as made by the State Revenue Commissioner or the Department of Revenue, such taxpayer shall have the privilege, within 20 days after notice of such assessment and correction, to refer the question of true value or amount to arbitrators as provided for by
Chapter 92-60 of the Code of Georgia of 1933. Such arbitrators shall consist of one chosen by the taxpayer and one chosen by the Governor. If the arbitrators thus chosen shall be in disagreement, they shall choose an umpire. If such arbitrators disagree and shall fail to select an umpire within 30 days after receiving notice of their appointment, the Chief Justice of the Supreme Court of Georgia shall select an umpire. Every arbitrator or umpire chosen hereunder shall be a citizen of Georgia. The award shall be made by the arbitrators or by the arbitrators and the umpire, as the case may be within thirty days from the appointment or selection of such umpire. The decision and award of the arbitrators or of the arbitrators and the umpire shall be subject to appeal and review in the same manner as decisions and orders of the State Revenue Commissioner are subject to appeal and review under the terms of section 92-8446. (Acts 1943, pp. 204, 207.)

92-8426.6. Repeal of certain Code sections and reenactment of certain others.-Sections 92-7004 to 92-7006 of the Code of GtlOrgia of 1933, which relate to arbitration of State Revenue Commission's* equalization of county assessments are hereby repealed. Chapter 92-60 (sections 92-6001 to 92-6007) of the Code of Qeorgia of 1933, as modified by the provisions of section 92-8426.5, shall continue and remain in full force and effect as if fully set forth herein. (Acts 1943, pp. 204, 208.)

92-8427. Commissioner administers all tax laws; forms; examination of documents.-The State Revenue Commissioner is charged with the administration and supervision of all tax laws of the State.1 He shall prepare the forms he deems necessary and shaH make such reasonable rules and regulations as he finds desirable to enforce the provisions thereof. The Commissioner or his agents authorized in writing so to do may examine any books, papers,
.' Now State Revenue Commissioner, see 92-8405, page 3. 1 Many of the provisions of this section have already been set out in 928408, 92-8409, supra.

REVENUE LAWS OF GEORGIA

13

records, or other data (including information in the hands of third parties) bearing upon the correctness of any return or for the purpose of making a return where none has been made as required by law.1 (Acts 1937-38, Ex. Sess., pp. 77, 91.)

92-8428. Remittances required with returns; assessments; refunds.-Wherever any returns, report or other information is filed with the Commissioner by any taxpayer, and any tax other than income orad valorem is shown on such report or return as due by the taxpayer, or on the basis of such return or report any tax or license other than income or ad valorem may be, or become, due' by such taxpayer following assessment or other act by the Commissioner, the taxpayer shall make a remittance for the amount shown as d~~ on such report or return, or estimated by the taxpayer to be dUe thereon, to the Commissioner at the time the return is filed, notwithstanding that the Commissioner is required under this Chapter to determine and fix the amount of tax or license. Amounts so paid by taxpayers shall be accepted by the Commissioner and paid into the state treasury and the account of the taxpayer credited therewith subject to final determination of the tax or license. Acceptance of the remittance required hereunder shall not be deemed to imply an assessment of said property or fixing of any license fee; but the Commissioner shall, as soon as practicable, make suchan assessment or fix such license fee, and if the tax is found to be different from the amount paid, he shall demand payment of the remainder or shall certify a refund to be made in the manner provided by law from any of the funds in the state treasury, not otherwise appropriated, of any overpayment which has been made. (Acts 1937-38, Ex. Sess., pp. 77, 91.)

92-8429. Extension of time for returns; bond.-The Commissioner may grant a reasonable extension of time for filing returns required under state tax laws, on written request theref;:-r. whenever in his judgment a good cause for such extension exi8L~. The Commissioner shall keep a record of every extension granted and the reason therefor. No such extension or extensions, except as otherwise expressly provided by law, shall aggregate more than six months, nor shall any such extension operate to delay th~ payment of a tax unless a bond satisfactory to the Commissioner be posted. In no event shall the Commissioner extend the time of filing returns required to be filed with the assessors. (Acts 1937-38, Ex. Sess., pp. 77, 92.)
1 For limitation of power of Commissioner, see 92-8447, p. 21.

14

REVENUE LAWS OF GEORGIA

92-8430. Date taxes are due; interest.-Except as expressly provided by law to the contrary, all State taxes and licenses shall be due and payable, with the return, on or before 30 days afte:r notice, as the case may be, except ad valorem and income taxes; and when the collection of any such tax is deferred under any sections of this Chapter, interest at the rate of one-half of one per cent. per month shall be collected thereon from the due date until the date of payment, unless a higher or different rate of interest or penalty is now fixed by law. (Acts 1937-38, Ex. Sess., pp. 77, 92.)

92-8431. Notice of assessments, how served; effect of failure to protest.-In all cases in which the Commissioner is required by law to provide an opportunity for protest, the license fee shall become final if no written protest is filed by the' taxpayer with the Commissioner within 30 days of the date of such notice. For the purpose of this section, said notice shall be deemed to have been given if written notice is deposited in the mails registered and addressed to the taxpayer at the last known address of such taxpayer. If no such record'is on file said notice shall be by pe1!'sonal service. (Acts 1937-38, Ex. Sess., pp. 77, 93.)

92-8432. Protests, requisites, procedure.-Any taxpayer may contest any additional assessment or license made or determined by the Commissioner, by filing with the said Commissioner a written protest at any time within 30 days from the date of notice of the assessment or license. All protests shall be prepared in such form and contain such information as the Commissioner shall reasonably require and shall include in any case a summary statement of the grounds upon which the taxpayer relies and his reasons for disputing the finding of the Commissioner. In the event the taxpayer desires a conference or hearing, such fact must be set out in the protest. The Commissioner shall grant such a conference before his officers or agents as he may designate, at a time he shall specify, and shall make such reasonable rules governing the conduct of conferences as he may deem meet and proper. The discretion herein given to the' Commissioner shall be reasonably exercised on all occasions. (Acts 1937-38, Ex. Sess., pp. 77, 93.)
92.8433. Final assessments after protest.-In all cases in which protests are filed by taxpayers, as provided by law, the Commis-

REVENUE LAWS OF GEORGIA

15

sioner shall consider the information contained in such protests and information submitted by taxpayers in conferences or hearing before the said Commissioner, or his officers or agents; and the Commissioner shall proceed to make final assessment, or fix a final license fee, and notify the taxpayer of the amount thereof, subject to the right of appeal as provided in this Chapter. (Acts 1937-38, Ex. Sess., pp. 77, 93.)

92-8434. Deficiency assessments; interest.-If. the Commissioner shall ascertain that the return of any taxpayer contains mistaken, false, or fraudulent statements, or that it contains statements or omissions of data otherwise incorrect or misleading and
that as a result thereof improper or inadequate assessments of taxes have been made', the Commissioner may determine and fix the amount of such taxes due by such taxpayers and shall proceed to collect the State tax due thereon. In any case in which property assessments are made by the Commissione,r under the law for purposes of local taxation, the Commissioner shall certify amounts of any property omitted from previous assessments to the' proper local tax authorities for tax in the local tax districts. All taxes collected under this section shall bear interest at the rate of one-half of one per cent. per month, unless otherwise provided by law, from the date the Commissioner shall by written notice to the taxpayer advise him of the amount thereof, until paid. Said interest to be assessed and collected as a part of the
tax. (Acts 1937-38, Ex. Sess., pp. 77, 94.)

92-8435. Time for making deficiency assessments.-In the absence of fraud, no assessments shall be reopened under section 92-8434, except within two years from the last date upon which the return could be filed by the taxpayer under the law without delinquency. In any case in which any report, return, or other, information contains fraudulent statements or omissions of material facts, the effect of which makes such taxpayer's report a fraudulent representation of tho items or things required there-, under, the Commissioner may reopen the case and make additional assessments of taxes or licenses at any time, within seven years of said return. (Acts 1937-38, Ex. Sess., pp. 77, 94.)

92-8436. Refunds.-
(a) Appropriation.. There is hereby appropriated from the proceeds of every tax and license~imposed by law 'a sum .' suffieie:ri1i

16

REVENUE LAWS OF GEORGIA

to refund to taxpayers any and all such taxes which may be determined to have been erroneously or illegally assessed and collected from such taxpayers under the laws of Georgia, whether paid voluntarily or involuntarily and interest thereon at the rate of six per cent per annum from the date of payment of same to the State Revenue Commissioner. Such refunds shall be drawn from the treasury on warrants of the Governor issued upon itemized requisitions showing in such instance the person to whom the refund is to be made, the amount thereof and the reason therefor.

(b) Proc~ure for granting. In any case in which it shall be determined that an erroneous or illegal collection of tax or license has been made by the Commissioner, the taxpayer from whom such tax or license was collected may, at any time within three years after the date of the payment of same' to the State Revenue CommissioDer, file a claim for refund with the said Commissioner in writing and in such form and containing such information as the Commissioner may require, to include a summary statement of the grounds upon which the taxpayer relies, provided that should any person be prevented from filing such application because' of his own or his counsel's service in the armed forces during said period, this period of limitation shall date from his or his counsel's discharge, as the case may be, from the service. In the event the taxpayer desires a conference or hearing before the Commissioner in connection with any claim for refund, he shall so specify in writing in the claim, and if the claim conforms with the requirements of this section the said Commissioner shall grant such a conference at a time he shall specify. The Commissioner shall consider information contained in taxpayer's claims for refund and such other information as may be available and shall approve or disapprove' the taxpayer's claim and notify such taxpayer of his action. In the event any claim for 'refund is approved, the Commissioner shall forthwith proceed under subsection (a) of this section to give effect to the terms thereof: Provided, further, that the taxpayer whose claim for refund is denied by the Commissioner under the terms of this Chapter, shall have the right at any time within two years after said claim is denied to sue for refJlnd in the superior court of the county in which said taxpayer would have a right to appeal from a judgment by the State Revenue. Commissioner, as in this Chapter provided: Provided, further, that in any case where the State Revenue Commissioner in making a refund may have previously paid interest on the erroneous or illegal taxes paid the State, such pay:ment of interest is hereby validated: Provided further, that in
those cases where the State Revellue Commissioner has paid re-

REVENUE LAWS OF GEORGIA

17

funds without interest, he is authorized to amend said refunds by adding thereto six per cent interest as provided by the Section.1
(c) Limitation on payment of interest. The authority of the State Revenue Commissioner to pay iJ:!.terest on such tax refunds shall be limited to the payment of such refunds as were made on or after March 1, 1942. (Acts 1937-38, Ex. Sess., pp. 77, 94; 1945, pp. 272, 274; 1946, p. 25.)

92-8437. Commissioner to pre'pare delinquent r~turns.-The Commissioner, in any case in which any return, report, or other information is not filed or made available to the Commissioner as required by law, may proceed to ascertain such information in any way which he considers proper or appropriate, at the expense of the delinquent; and the Commissioner is authorized to prepare, execute,and file such returns. (Acts 1937-38, Ex. Sess., pp. 77, 95.)

92-8438. Superior court to compel production of evidence.-If any individual, corporation, partnership, or fiduciary, or any officer, agent, employee, or member of a partnership, required under the law to make any return, supply any information, or exhibit any books or records, when requeste'd to do so by the Commissioner or any agent designated in writing by the Commissioner, whether with reference to his own returns or not, shall refuse to do so, the superior court for the county in which such person resides shall have jurisdiction by appropriate process to collect such testimony or cause the proper person to produce such books,
papers, or other data. All of the laws of the State relative to the taking of depositions and interrogatories of nonresidents, as well
as of residents, of this State shall be available to the Commis-
sioner. (Acts 1937-38, Ex. Sess., pp. 77, 96.)

92-8439. Nature of penalties.-All penalties imposed by State statutes are part of the tax to be collected as such. The proceeding to collect the original tax, the tax constituted from penalties imposed, and the interest, shall all be conducted in the same manner. Provision for criminal prosecution shall not in any event operate under the tax laws of the State to relieve any taxpayer
1 For other provisions as to refunds see 82-8428, p. 13.

18

REVENUE LAWS OF GEORGIA

of any tax, penalty, or interest imposed by law. (Acts 1937-38, Ex. Sess., pp. 77, 96.)

92-8440. Penalty and interest on failure to file return or pay tax.-In any instance in which any person shall wilfully fail to file a report, return, or other information required by law, or to pay the Commissioner any revenue held in trust for the State, he shall pay, in the absence of a specific statutory civil penalty for such failure, a penalty of 10 per cent. of the amount of revenue held in trust and not paid in at the time prescribed by law, and interest on the principal amount at the rate of seven per cent. per annum from the date the return or the revenue held in trust should have been remitted, until the same shall have been paid. In any instance in which any person fails to pay a tax when the same is due, he shall pay, in the absence of a specific statutory civil penalty for such failure, interest on the principal amount at the rate of seven per cent. per annum from the date the tax becomes delinquent, until the same is paid. (Acts 1937-38, Ex.
Sess., pp. 77, 96.)

92-8441. Jeopardy assessments; oollection; bond.-If the Commissioner finds that a taxpayer gives evidence of intention to remove from the state, or to remove his property therefrom, or to conceal himself or his property, or to discontinue business, or to do any other act tending to prejudice or render wholly or partly ineffective proceedings to compute, assess, or collect any state tax, whereby it becomes advisable' that such proceeding be brought without delay, the Commissioner shall declare the taxable period for such taxpayer terminated forthwith, and shall give notice of such finding and demand immediate payment of such tax as may be due.1 The Commissioner may ,~mmediately make an arbitrary assessment and may proceed under such assessment to collect the tax or to require such taxpayer to file with him a bond2 satisfactory to the Commissioner as security for payment of any such tax. (Acts 1937-38, Ex. Sess., pp. 77, 97.)

92-8442. Suit by Commissioner to recover tax, penalties, interest, and costs; parties.-In the event any taxpayer shall fail to pay any tax due, the Commissioner shall notify such taxpayer, and his surety or sureties,by mailing a letter to their post-office
1 See 92-8434 and 92-'8'435 for deficiency assessments, p. 15. 2 For suit on bond, see . 92-8442.

REVENUE LAWS OF GEORGIA

19

addresses last known to the Commissioner; and if, after 30 days of mailing such notice, the amount due remains unpaid, the Commissioner shall proceed by suit to collect the amount due thereunder including the penalties, interest, and cost. It shall not be necessary to make the defaulting taxpayer a party to any suit that may be brought against his surety or sureties. (Acts 193738, Ex. Sess., pp. 77, 97.)

92-8443. Taxes made personal debt; attachment and garnish-
ment.-All taxes are hereby made a personal debt of the person required hereunder to file the returns or to pay the taxes imposed hereby. The Commissioner may attach the property of a . delinquent taxpayer on any ground provided by section 8-101, or on the ground that the taxpayer is liquidating his property in an effort to avoid payment of the tax. The Commissioner may use garnishment to collect the tax imposed by this Chapter. Garnishment may be issued by the Commissioner in the same manner as is provided for the issuance of garnishment by tax collectors in Chapter 92-75. (Acts 1937-38, Ex. Sess., pp. 77, 98.)

92-8444. Liens for taxes.-Liens for taxes, whether ad valorem, specific, or occupational, due the State, any county thereof, or municipal corporation therein, shall cover the property of taxpayers liable to tax, from the time fixed by law for valuation of the same in each year until such taxes are paid, and the property of tax collectors and their sureties from the time of giving bond until all the taxes for which they are responsible shall be paid. Such liens for taxes are superior to ali other liens, and shall rank among themselves as follows: first, taxes due the State; second, taxes due counties of the State; third, taxes due school or other special tax districts of the State; fourth, taxes due to municipal corporations of the State: Provided, the lien for taxes imposed by the provisions of section 92-1415 shall not have priority as against any bona fide mortgagee, holder or transferee of a deed to secure debt, pledgee, judgment creditor, or purchaser of or from persons liable for the tax imposed by Chapter 92-14, where the rights of such mortgagee, holder or transfere'e of a deed to secure debt, pledgee, judgment creditor or purchaser shall have attached prior to the time notice of such lien shall have been filed by the State Revenue Commissioner in the office of the superior court of the county in which the principal place of business or in the county where the property of such person liable for payment of the motor-fuel tax is located: Provided,

20

REVENUE LAWS OF GEORGIA

the lien for taxes shall not be changed by any provisions of this Chapter and shall be the same as existing prior to the passage of this Chapter.1 (Acts 1937-38, Ex. Sess., np. 77. 98.)

92-8445. Review of Commissioner's findings; certifications by Commissioner to county and municipal governments.-The Commissioner's assessments shall not be reviewed except by the procedure hereinafter provided. No trial court shall have jurisdiction of proceedings to question such assessments, except as in this Chapter provided. Where the Commissioner is required by law to certify to any county or municipal government of this State all or any part of an assessment or tax against any taxpayer, and the taxpayer disputes the correctness of said assessment or tax as. determined by the Commissioner, the Commissioner is directed to certify to said county and municipal government the value of the property of the taxpayer and/or the tax admitted by him in his return to be due, and after a final determination of the balance of said assessment or tax in dispute shall make a supplemental certification to said counties and municipal governments of the amount of the balance of said assessment or tax as may be finally determined. It shall be the duty of the taxpayer to pay, as required by law, any taxes that may be assessed by the State, county, or municipal governments, both upon the original value as shown in his return as well as upon its supplemental value that may finally be determined as in this Chapter provided. (Acts 1937-38, Ex. Sess., pp. 77, 99; 1943, pp. 204, 206, 208.)
92-8446. Appeal from Commissioner to superior court; payment of taxes admittedly owed ; bond ; costs.-Either party may appeal from any order, ruling, or finding of the said Commissioner to the superior court of the county of the residence of the taxpayer, unless the taxpayer be a railroad or other public service corporation or nonresident, in which event the appeal of either party shall be to the superior court of the county in which is located its principal place of doing business, or in which the chief or highest corporate officer, resident in the State, maintains his office. The appeal and necessary records shall be certified and transmitted by the Commissioner and shall be filed with the clerk of the superior court within 30 days from the date of decision by the Commissioner. The procedure provided by law for applying for and granting appeal from the court of ordinary to the superior
1 See Code Section 67-1701 which creates eertain liens and establishes their
priorities, first among them being liens for taxes. See also Code Section 92-5708.



REVENUE LAWS OF GEORGIA

21

court shall apply as far as suitable to the appeal authorized herein, except that the appeal authorized herein may be filed within 15 days from the date of decision by the' Commissioner.
Before the superior court shall have jurisdiction to entertain such appeal filed by any aggrieved taxpayer, such taxpayer shall file with the clerk of the superior court a writing whereby such taxpayer shall agree to pay on the date or dates the same shall become due all taxes for which such taxpayer has admitted liability, and shall, within 30 days from the date of decision by the Commissioner, file with the clerk of the superior court, except where appellant owns real property in Georgia, the value of which is in excess of the amount of the tax in dispute, a bond or other security in amount satisfactory to such clerk, conditioned to pay any tax over and above that which the taxpayer has admitted liability for, which shall be found to be due by a final judgment of court, together with interest and costs. It shall be ground for dismissal of the appeal if the taxpayer fails to pay all taxes admittedly owed upon the due date or dates as now or hereafter provided by law.
If the final judgment of court places upon the taxpayer any tax liability which he has not already paid, he shall pay the same' on the due date or dates now or hereafter fixed by law, if the tax, or any of same, has not become due on the date of said final judgment of court; and if the tax, or any of same, has al~ ready become due at the time of final judgment of court, the taxpayer shall immediately pay the tax, or so much thereof as has already become due, with interest. In the event the final judgment of court is adverse to the taxpayer, he shall pay the court costs, no matter whether the tax or any part of same has or has not become due at the time of said final judgment of court. (Acts 1937-38, Ex. Sess., pp. 77, 100; 1943, pp. 204, 206, 208.)

92-8447. Commissioner's power limited.-Other prOVISIOns of this Chapter to the contrary notwithstanding, no provision of this Chapter shall be construed so as t9 give to the Commissioner any power to make assessments for ad valorem taxation or to collect the same from any taxpayer, except in the case of railroads and other public service corporations, as now provided by law, nor to examine the books, records, inventories, or business of any taxpayer for any purpose except for the purpose of determining liability for taxes collected directly by the Commissioner or assessed by the Comptroller General or the Revenue Commission

22

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under existing law, unless otherw~se now provided by law. (Acts 1937-38, Ex. Sess., pp. 77, 102.)

92-8448. Judicial enforcement of taxes imposed by other States.-The courts of this State shall recognize and enforce liabilities for taxation lawfully imposed by other States which extend like comity. (Acts 1937-38, Ex. Sess., pp. 77, 102.)

92-8449~ Legislative committees; Commissioner is member ex officio.-The ways and means committee of the House of Representatives and the finance committee of the Senate shall hold joint meetings for the consideration of all revenue taxing measures when in regular or special session and the State Revenue Commissioner shall be an ex-officio member of each committee. (Acts 1937-38, Ex. Sess., pp. 77, 102.)

92-8450. Effect of partial invalidity of Chapter.-Each and every provision and section of this Chapter is separately enacted; and should any provision or section of this Chapter be held invalid for any reason it is hereby declared the intent and purpose that the remaining valid provisions of this Chapter shall be of full force and effect. (Acts 1937-38, Ex. Sess., pp. 77, 102.)
92-9951. Defrauding State, misdemeanor.-Any persons who "
shall wilfully and with intent to defraud the State: (a) file any return, report, protest, or claim for refund containing any false or fraudulent statement, knowing the same to be false; (b) knowingly and intentionally omit to state any fact, circumstance, condition, or thing in any written document, the omission of which constitutes a material misstatement or misrepresentation of fact; or (c) by any trick, device, scheme, or plan evade or attempt to evade any tax, license, penalty, interest, or other amount due the State, shall be guilty of a misdemeanor and punish for such as provided by law. (Acts 1937-38, Ex. Sess., pp. 77, 99.)

REVENUE LAWS OF GEORGIA

23

CHAPTER 2.
ADDITIONAL DUTIES OF STATE REVENUE COMMISSIONER.1
925802. Collection of Delinquent License Taxes.-It shall be the duty of the deputy revenue commissioners2 appointed under the provisions of 92-4507 to look after the collection of delinquent taxes of every kind that may be due the State, except ad valorem taxes or those required by law to be returned to the tax receiver and entered in the tax digest, and particularly to investigate and collect delinquent license taxes,a specific or occupation taxes, automobile tag taxes, chauffeurs' license taxes, gasoline sales taxes, and stamp taxes on cigars and cigarettes. It shall be the further duty of such deputies to check up estates subject to estate taxes and to report information with reference to said estates to such officers as may be charged with the administration
1 This Chapter is a codification of portions of Acts of the General Assembly prior to the creation of the office of State Revenue Commissioner, some of the sections being from an Act of the General Assembly of 1923 which provided for a Commissioner of Revenue. This office was abolished and a State Revenue Commission set up by the General Assembly in 1931. All of the powers' and duties formerly vested in said Commissioner of Revenue were transferred to such Commission. (Acts 1931, pp. 7, 32, 35.) When the office of State Revenue Commissioner was created and the Department of Revenue set up, all of the powers, duties, and functions of the State Revenue Commission were in turn transferred to the State Revenue Commissioner, as modified, limited or enlarged by the foregoing Chapter. (Acts 1937-38, Ex. Sess., pp. 77, 803.) He is, accordiIJ.gly, charged with the responsibility of the collection of the delinquent license taxes as set out in the following section, together with other delinquent taxes that may be due the State from ad valorem taxes, tangible or intangible. .
2 The Deputy Revenue Commissioners formerly appointed by the State Revenue Commission were abolished in the repeal of 92-4507 at the Extra Session of the General Assembly of 1937-38. (Acts 1937-38, ~x. Sess., pp. 77, 89.) All of the powers, duties, and functions of the State Revenue Commission were transferred to the State Revenue Commissioner and the Department of Revenue, as previously noted.
a' The license taxes and other taxes set out in this section follow in Parts II and III.

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of the estate tax laws of this State. (Acts 1923, Extra Sess., p. 14; 1931, pp. 7, 34.)

92-5803. When occupation taxes become delinquent.-All special or occupation taxes shall be deemed delinquent after 90 days from the due date thereof. (Acts 1923, Extra. Sess., p. 14.)

92-5804. Penalty against delinquents.-All delinquent taxpayers shall be subject to a penalty of 20 per cent. for nonpayment of taxes. (Acts 1923, Extra. Sess., p. 14; 1931, Extra. Sess., pp. 76, 87.)
92-5805. Cooperation of tax collectors; commissions.-It shall the duty of the tax collectors of this state to cooperate with the
State Revenue Commission* in supplying information as to delin-
quents, and the Commission* shall have access to all records of tax collectors in putting into effect the operation of this Chapter. The tax collectors shall not be entitled to any commission whatever in the collection of delinquent taxes except where such collections are made directly by such tax collector, and then such commission* shall not exceed that provided by law, and said tax collectors shall not then have the right to relieve any delinquent of the penalty provided in this Chapter, but shall collect said penalty and remit same to the State' Revenue Commission as provided by 92-5207. (Acts 1923, Extra. Sess., p. 15; 1931, pp. 7, 31.)
92-5806. Reports and payments by Commissioner.-The deputy
commissioners1 shall report to the State Revenue Commdssion* at
least every week in detail as to the amount collected by each and the source from which the same has been collected, and pay over to the Commission* the' amount shown in said report to have been collected; and it shall be the duty of the Commission to report all such collections to the Treasurer of the State once each week, and to pay into the State treasury at such times all amounts that have been paid over to it by its deputies. The failure on the part
of the Commission* to so account for the funds paid to it by the
deputies,l or the failure on the part of any deputy to promptly report and pay over to the Commission any moneys collected by him, shall be a breach of their respective bonds, and, jn the discretion of the Governor, shall terminate the term of any such
* Now State Revenue Commissioner, see 92-8405, p.. 3.
1 The duties of Deputy Commissioners have been transferred to State Revenue
Commissioner, see footnote to 92-5802, p. 23.

REVENUE LAWS OF GEORGIA

25

deputy! or member of the Commission other than that of the Comptroller General. (Acts 1923, Extra. Sess., p. 16; 1931, pp. 7, 32, 34.)
92-5807. Duty of Commission as to prosecution of delinquents,
etc -The State Revenue Commission* shall d:rect prosecutions to be instituted against any person or corporation subject to payment of any special taxes who may refuse to pay said taxes upon demand of a deputy, and issue execution for the amount of the taxes shown to be due. (Acts 1923, Extra. Sess., p. 17; 1931, pp. 7, 34.)
92-5808. Annual report of collections and expenditures to General Assembly.-The State Revenue Commission* shall keep accurate accounts of all collections and expenditures, and shall submit a detailed report of same up to June 1 of each year to the General Assembly as its regular session. (Acts 1923, Extra. Sess., p. 18; 1931, pp. 7, 34.)
92-5809. Penalties to go to treasury of State.-All penalties collected by and through the Commission* under the laws of this State shall be directly covered into the State treasury. (Acts 1924, pp. 15, 16'; 1931, pp. 7, 34.)
92-5810. State Revenue Commissioner to also collect delinquent ad valorem taxes.-In addition to the duties provided by law it shall be the duty of the State Revenue Commission* and its deputy revenue commissionersl or agents to look after the collection of delinquent taxes that may be due to the State for ad valorem taxes on personal property, tangible or intangible'; to investigate the nonpayment of delinquent taxes and collect the same; to investigate, cause to be placed upon the tax digest, and collect the taxes that may be due from defaulters who are negligent or fail to return the proper taxes due the State' upon personal property, tangible or intangible. (Acts 1937, p. 497.)
92-5811. Unreturned and undervalued personal property to be assessed.-Where the owner of such property has omitted to return such property for taxation at the time and for the year that return should have been made', or having returned such property, has grossly undervalued same, the Commission* through its deputies or agents shall require such delinquent or defaulting taxpay~r to make a proper return, or return the omitted property, and the
* Now State Revenue Commissioner, see 92-8405, p. 3. 1 See footnote to 92-5802, p. 23.

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same shall be assessed in the manner and method prescribed in Chapter 92-61. (Acts 1937, p. 497.)

92-5812. Payment to State treasury; notice to tax receiver.-
All such assessments for delinquent or defaulting taxpayers shall be collected and paid into the State treasury, and the State Reve-
nue Commission* shall thereupon notify the tax receiver of the
taxpayer's residence of such assessment, and it shall thereupon be the duty of such local tax receiver to cause such omitted property or increased assessment to be placed on the county digest.1
(Acts 1937, pp. 497, 498.)

* Now State Revenue Commissioner, see 92-'8'405, p. 3.
1 Other powers, duties and responsibilities are placed on the State Revenue Commissioner in the administration of the various tax laws of the State. For
such duties see: INCOME TAX, Part V, Chapter 1, et cetera. INTANGIBLE TAX, Part VI, Chapter 2l. PROPERTY TAX, Part VI, Chapter 1, et cetera. MOTOR FUELS AND KEROSENE TAX, Part II, Chapter l. DISTILLED SPIRITS AND ALCOHOLIC TAX, Part II, Chapter 2. DOMESTIC AND FOREIGN WINE TAX, Part 2, Chapter 3. MALT BEVERAGE TAX, Part II, Chapter 4. CIGAR AND CIGARETTE TAX, Part II, Chapter 5. CARBONIC ACID GAS TAX, Part II, Chapter 7. MALT SYRUP TAX, Part II, Chapter 8. SOFT DRINK SYRUP TAX, Part II, Chapter 9. DOMESTIC AND FOREIGN CORPORATIONS ANNUAL LICENSE TAX,
Part III, Chapter 2. CHAIN STORE LICENSE TAX, Part IiI, Chapter 7. MAIL ORDER STORE LICENSE TAX, Part III, Chapter. 8. ROLLING STORE LICENSE TAX, Part III, Chapter 9. MACHINERY DEALER LICENSE TAX, Part HI, Chapter 11. SEWING MACHINE DEALER LICENSE TAX, Part III, Chapter 12. DISTILLED SPIRITS AND ALCOHOLIC LICENSES, Part III, Chapter 18. MALT BEVERAGE LICENSES, Part III, Chapter 19. WINE LICENSES, Part III, Chapter 20. MOTOR VEHICLE LICENSES, Part III, Chapter 2l. MOTOR VEHICLE DRIVER AND CHAFFEUR LICENSES, Part III, Chap-
ter 22. ESTATE TAX, Part VII, Chapter l. FRANCHISE TAX, Part VIII, Chapter 1. PERMIT TO DISTRIBUTE TOBACCO PRODUCTS, Section 92-2259, p. 105.

REVENUE LAWS OF GEORGIA

27

PART II
CONSUMER TAXES
CHAPTER 1.
MOTOR FUELS AND KEROSENE TAX.1
92-1401. Citation of Law. References to sections to include amendments and supplements.-This Chapter, and any amendments thereof and supplements thereto, shall be known and may be cited as the "Motor-Fuel Tax Law," and as so constituted is hereinafter referred to as "this Chapter." Whenever in this Chapter reference is made to a section of this Chapter, such reference shall extend to and include any amendment of or supplement to the section so referred to or any section hereafter enacted in lieu thereof; and, unless otherwise provided, whenever a reference to this Chapter or to any section thereof is made in any amendment or supplement to this Chapter or to any section thereof hereafter enacted, such reference shall be deemed to refer to this Chapter or such section as the same shall then stand or as hereafter amended. (Acts 1937, pp. 167, 169.)
1 Gasoline is the oldest of the excise taxes set out as consumer taxes. The first Act was passed by the General Assembly in 1921 (Acts 1921, p. 83.) This Act, however, only provided for a tax of 1 cent per gallon on gasoline and referred to the tax as an occupational tax. In 1923 the rate was increased to 3 cents. This rate was further increased to 3% cents in 1925. The General Assembly in 1929 included a tax of 1 cent per gallon on kerosene, and increased the motor fuel tax to 4 cents. The present rate of 6 cents per gallon was adopted by the General Assembly in 1929.
The Comptroller General was given the responsibility of the administration of this tax, but when the office of State Revenue Commissioner was created all of the duties formerly vested in, and imposed upon, the Comptroller General were transferred to such officer, and he now has the administration of this tax as set out in 92-8405, p. 3.

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REVENUE LAWS OF GEORGIA

92-1402. Definitions.-The' following words, terms and phrases as used in this Chapter are, for the purposes thereof, hereby defined as follows:
(A) "Motor vehicles" shall mean and include all vehicles, engines, machines or mechanical contrivances which are propelled by internal combustion engines or motors.
(B) "Motor Fuel" shall mean and include all products commonly or commercially known or sold as gasoline, benzol, benzine, or naphtha, regardless of their classification or uses, and any other liquid of a kind prepared, advertised, offered for sale or sold for use as, or used as, a fuel for internal combustion engines; except that it does not include kerosene, or any other petroleum products with a flash of more than 1000 Fahrenheit or with an initial boiling point of 2000 Fahrenheit, or over (as determined by the distillation tests prescribed by the Bureau of Mines of the United States Government for gasoline), when such products are sold for use otherwise than as a fuel for the propulsion of motor vehicles on the (public highway, provided that nothing in this Section shall exclude) the tax on the sale or use of kerosene of one cent per gallon, placed on same by section (B) of subsection 92-1403.
(C) "Kerosene" shall mean and include the ordinary household petroleum oil sold for use with wick (or other type) of burners for illuminating, heating, and cooking purposes. When such petroleum oil (kerosene) is actually used or sold, bought, handled, possessed, compounded or blended, for use as a motor fuel for the propulsion of motor vehicles on the public highways, it shall for the purposes of this Act be deemed to be 'motor fuel' and not 'kerosene' and the sale or use thereof shall not be taxable hereunder as 'kerosene.' If the kerosene tax of 1 cent per gallon shall previously have been paid in respect to any such motor fuel or any component part thereof, such tax shall be credited upon the payment of any motor fuel tax thereafter collected in respect to same, it not being intended that there shall be double taxation.
(D) "Transport tank truck" shall mean and include the large tank trucks used only for transportation of motor fuels and/or kerosene from refineries, marine terminals, pipe line terminals, or pipe line tank farms, to bulk plants.
(E) "Tank truck," or "tank wagon," shall mean and include the tank trucks (or tank wagons) ordinarily used for making deliveries of motor fuels and/or kerosene from bulk plants to retail dealers or other retail outlets.

REVENUE LAWS OF GEORGIA

29

(F) "Boat" shall mean and include any boat, ship, barge, vessel, or other watercraft used for the transportation or delivery of petroleum products of other merchandise.
(G) "Public highways" shall mean and include every way or place of whatever nature, generally open to the use of the public, as a matter of right, for the purpose of vehicular travel, and notwithstanding that the same may be temporarily closed for the purpose of construction, reconstruction, maintenance or repair.
(H) "Person" shall mean and include natural persons, and partnerships, firms, associations, and corporations, and the use of the singular number shall include the plural number.
(1) "Sale'" shall mean and include any exchange, gift, or other disposition, and "purchase" shall include any acquisition of ownership.
(J) "Distributor" shall mean and include any person (including the State of Georgia and any political subdivision thereof, but not including the United states of America or any of its agencies except to the extent now or hereafter permitted by the Constitution or laws thereof) (1) making the first sale in the State of Ge'orgia of any motor fuel and/or kerosene, imported into said State from any other State, Territory or foreign Country, after the same shall have been received within said State (within the meaning of this Chapter) ; or (2) consuming or using in the State of Georgia any motor fuel and/or kerosene so imported, who shall have purchased the same before it shall have been received by any other person in the State of Georgia (within the meaning of this Chapter); or (3) producing, refining, preparing, distilling, manufacturing, blending or compounding motor fuel and/ or kerosene in the State of Georgia.
(K) "Duly licensed distributor" shall mean and include any distributor holding an unrevoked license issued by the Comptroller
General* of the State of Georgia.
(L) "Jobber" shall mean and include any person who buys motor fuel and/or kerosene from a duly licensed distributor, tax paid for resale and/or redistribution at wholesale.
(M') "Dealer" shall mean and include any person (except distributors and jobbers as hereinbefore defined) now or hereafter engaged in the business of selling motor fuel and/or kerosene in the State of Georgia.
* Now State Revenue Commissioner, see 92-8405, p. 3.

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REVENUE LAWS OF GEORGIA

(N) "Received": (1) Motor fuel and/or kerosene produced, refined, prepared, distilled, manufactured, blended or compounded at any refinery or other place in the State of Georgia by any person, shall be deemed to be "received" by such person thereat when the same shall have been (a) loaded at such refinery or other place into tank cars, transport tank trucks, ships or barges, or (b) placed in any tank at such refinery (or other place), (b-1) from which any withdrawals are made direct into tank trucks, tank wagons or other types of transportation equipment, containers, or facilities (other than tank cars, transport tank trucks, ships or barges), or (b-2) from which any sales /)(.' deliveries not involving transportation are made directly, but not before.
(2) Motor fuel and/or kerosene (a) imported into the State of Georgia from any other State, Territory or foreign Country by vessel, and delivered in such vessel to any person, at a marine terminal in the State of Georgia fOT storage, or (b) so imported by pipe line and de'livered to any person by such pipe line or a connecting pipe line at a pipe line terminal or pipe line tank farm in the State of Georgia, for storage shall be deemed to have been "received" by such person thereat when the same shall have been (c) loaded into tank cars, transport tank trucks, ships or barges at such marine or pipe line terminal or tank farm for any purpose other than transfer to another marine or pipe line terminal or tank farm operated by the same person, or (d) placed in any tank thereat (d-l) from which any withdrawals are made direct into tank trucks, tank wagons or other types of transportation equipment, containers or facilities (other than tank cars, transport tank trucks, ships or barges) or (d-2) from which any sales or deliveries not involving transportation are made directly but not before.
(3) Motor fuel and/or kerosene transferred by.pipe line, tank car, transport tank truck, ship or barge from one marine or pipe line terminal or tank farm to another marine or pipe line terminal or tank farm operated by the same person, shall be deemed to have been "received" by such person at the marine or pipe line terminal or tank farm to which transferred when the same shall have been (a) loaded into tank cars, transport tank trucks, ships or barges at such marine or pipe line terminal or tank farm, or (b) placed in any tank thereat (b-1) from which any withdrawals are made direct into tank trucks, tank wagons or other types of transportation equipment, containers or facilities (other than tank cars, transport tank trucks, ships or barges) or (b-2) from

REVENUE LAWS OF GEORGIA

31

which any sales or deliveries not involving transportation are made directly, but hot before.
(4) Motor fuel and/o.r kerosene purchased in a tank car, or transport tank truck, which shall be unloaded in the' State of Georgia,. shall be deemed to be "received," at the time when and the place where such tank car, or transport tank truck, is unloaded, by the person who shall at such time be the owner thereof, but not before.
(5) Motor fuel and/or kerosene imported by any person into the State of Georgia from any other State, Territory or foreign Country (other than by vessel for storage at marine terminals as hereinbefore set forth, or by pipe line for storage at pipe line terminals or pipe line tank farms as hereinbefore set forth, or by tank car, or by transport tank trucks), shall be deemed to be "received," (a) in the case of motor fuel and/or kerosene imported from another State or Territory of the United States, at the time when and the place where the interstate transportation of such motor fuel shall have been completed within the State, and (b) in the case of motor fuel and/or kerosene imported from a foreign Country at the time when and the place where the same shall be withdrawn from the original containers in which the same was imported, by the person who at such time shall be the owner thereof, but not before.
Except as hereinbefore set forth, the word "received" shall be given its usual and customary meaning. (Acts 1937, pp. 167, 169; 1945, pp. 158, 159.)

921403. Levy of tax and exemptions.-An excise tax is hereby imposed on all distributors of motor fuel and/or kerosene:
(A) Upon the sale or use of motor fuel by them within this State, at the rate of six cents per gallon.
(B) Upon the sale or use of kerosene' by them within this State, at the rate of one cent per gallon, to be computed in the manner hereinafter in this Chapter set forth.
(C) Any person who shall receive motor fuel and/or kerosene, in such form and under such circumstances as shall preclude the collection of the tax provided for in this Chapter from the distributor, and shall thereafter sell, use or consume, or dispose of in any manner and/or under such circumstances as shall render such disposition subject to said taxes, shall be considered as a distributor for purposes of taxation, and shall make the same

32

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reports, pay the same taxes, and be subject to all other provisions of this Chapter relating to distributors of such fuels. This provision shall include the receipt of motor fuel and/or kerosene previously exported in any quantity by any means whatsoever from this State and subsequently brought back into Georgia for sale, use or consumption.
(1) Every distributor of motor fuels defined in this Chapter shall add the amount of the taxes levied and assessed by this Chapter to the price of such motor fuels, it being the purpose and intent of this provision that the tax levied under the provisions of this Chapter is in fact a levy on the consumer, and the levy on distributors as specified in said Chapter is merely as agent of the State for collection of said tax. This provision shall in no way affect the method of collection of said taxes as specified in this Chapter. The distributor may state' the amount of the taxes separately from the price of such motor fuels on all price display signs, sales or delivery slips, .bill and statements, which advertise or indicate the price of such motor fuel products. (Acts 1943, p. 339.)
(D) Provided, however, that no tax is hereby imposed upon or with respect to the following transactions:
(1) The sale of motor fuel and/or kerose'ne by a duly licensed distributor in tank car, transport tank truck, or cargo lots' to another duly licensed distributor for delivery by tank car, transport tank truck, or by ship or barge.
(2) The sale of motor fuel and/or kerosene for export from the State of Georgia to any other State or Territory or to any foreign Country: Provided, (a) that in the event the distributor is not the exporter of the same, a certificate that all of such motor fuel and/or kerosene will in fact be so exported, prior to use and prior to any resale except for export, is furnished by the purchaser to the distributor at the time of such sale: and Provided further, (b) that satisfactory proof of actual exportation of all such motor fuel and/or kerosene is furnished by the purchaser and/or exporter at the time and in the manner pre-
scribe'd by the Comptroller General. *
(3) The sale of motor fuel and/or kerosene to the United States of America, when said motor fuel and/or kerosene shall be purchased and paid for by the United States of America. (Acts 1943, p. 340.)
... Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

33

(E) Provid.ed further, that the six cents per gallon tax on the sale or use of motor fuel shall not be imposed upon the sale of kerosene or any other petroleum products with a flash of more than 1000 Fahrenheit, or with an initial boiling point of 200 0 Fahrenheit, or over (as determined by the distillation tests prescribed by the Bureau of Mine's of the United States Government for gasoline), when such products are sold for use otherwise tha11 as a fuel for the propulsion of motor vehicles on the public highways. (Acts 1937, pp. 167, 174; 1945, pp. 158, 159.)
(F) Provided further, that the taxes imposed in this section shall be collected by and paid to the State but once in respect of the sale or use (consumption) of the' same motor fuel and/or kerosene, and shall not be construed to apply to the storage, withdrawal, compounding, blending or any other handling of such motor fuel and/or kerosene preliminary or preparatory to such sale or use. (Acts 1937, pp. 167, 174; 1945, pp. 158, 160.)
(G) And Prov:ded further, that no county, municipal or other political subdivision shall levy any fee, license, privilege, or excise tax or taxes measured or computed in gallons upon the sale, purchase, storage, receipt, distribution, use, consumption, or othe'r disposition of motor fuel and/or kerosene or other like products of petroleum: Provided, however, that nothing herein shall prevent the levying by municipalities of reasonable flat license fees or taxes upon the business of selling motor fuel aild/or kerosene or other like products of petroleum at wholesale or retail.
(H) No tax shall be imposed under this Chapter upon benzol or the importer thereof into the State, where benzol is imported into the State by any dry cleaner or manufacturer, and is intended for use and actually is used by the importer in dry cleaning or in the manufacture of any useful commercial commodity (other than a fuel for the propulsion of internal combustion motors or engines), where such importer shall comply with the following terms and regulations, to wit:
(1) The exemption of such benzol from taxation shall not apply to any shipment of a quantity less than 50 gallons.
(2) Any person, firm, or corporation, before importing into the State benzol to be used for either of the purposes stated, shall file with the Comptroller General* an application under oath, as hereinafter set out, stating the quantity intended to be imported
* Now State Revenue Commissioner, see 92-8405, p. 3.

34

REVENUE LAWS OF GEORGIA

during a given period, the place in the State where such benzol will be delivered, the use for which it is intended, the approxi-: mate time or approximate intervals at which the importer expects or desires the benzol to be delivered, by what carrier the importer expects or desires the benzol to be delivered, and any other information the Comptroller General* reasonably may require. Before acting upon such application, the Comptroller General* shall require the applicant to execute and deliver a bond, with a bonding company qualified to do business in Georgia as surety, payable to the Comptroller General* and his successors in office, in an amount that will protect the State for double the tax imposed by this Chapter upon benzol not exempt hereunder, on the maximum quantity of benzol which the Comptroller General* may decide the applicant probably will import during any six-month period,and conditioned that the applicant himself will use such benzol for one of the exempt purposes hereinabove stated. Upon receipt of such application and bond, the Comptroller General * shall issue the applicant a permit, in such form as the Comptroller General* may decide, to import the quantity of benzol stated in the application at the approximate time or approximate inte'rvals therein stated, without requiring payment of the tax herein prescribed.
(3) Within 24 business hours after receipt of any shipment of benzol under any tax-free permit issued by the Comptroller General* in accordance with the terms of the preceding paragraph, the importer thereof shall file a report with the Comptroller General* showing the following facts: (a) the date of the arrival of such shipment; (b) the carrier making delivery of such shipment to the importer; (c) the seller of such benzol; (d) the use for which such benzol is intended; (e) the place where such benzol was delivered and is stored; (f) and any other information which the Comptroller General* reasonably may require, including the invoice or invoices or copies thereof rendered by the seller to the importer, and the bill of lading or copy thereof covering spch shipment, issued by the initial carrier handling such shipment.
(4) The statement described in paragraph (3) immediately preceding, and its various subparagraphs, shall be under oath, and shall contain the obligation of the importer to use such benzol for the purpose intended only, and the importer's agreement that if such benzol or any part thereof should be used by the importer for any other purpose, or should be sold by the
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

35

importer, promptly to report such facts to the Comptroller Gen-
eral, * and to pay a tax of six cents per gallon on any such benzol
used for any purpose other than that intended, and on all such benzol sold by the importer. The report to be made by the im-
porter to the Comptroller General* shall be made by the importer
himself if he be an individual, or if the importer be a firm, then by a member thereof, or if the importer be a corporation, then by one of its two highest officers or agents resident within the State of Georgia.
(5) Within 30 days after the consumption of any shipment of benzol for which a tax-free permit shall have been issued by the
Comptroller General* as set out in this division (H) of this section,
the importer shall file an additional affidavit with the Comp-
troller General,* made by a person authorized to make the affi-
davit required under the next preceding paragraph (4) of this division (H), to the effect that all of the benzol admitted tax free into the State has been used or consumed by the importer for the intended use as shown by the tax-free permit, that none of such benzol has been sold or given away by the importer, that none of such benzol has been used by the importer or any other person, firm, or corporation, to blend with gasoline or other liquids to make a fuel oil suitable for use 3;s a fuel for the propulsion of internal combustion motors or engines.
(6) In addition to all other penalties provided by this Chapter and in Chapter 92-99 for violation of the terms and provisions of this Chapter, auy person, firm, or corporation that may import benzol into the State under a permit granted by the Comptroller
General* in accordance with and pursuant to the provisions of this
division of this section, who violates any of the terms and provisions under which benzol is permitted to be brought into the State without payment of the tax of six cents per gallon, shall be liable for a tax of 12 cents per gallon upon the entire shipment
of the benzol involved, and the Comptroller General * or his suc-
cessors shall have' the right to enforce the payment of said 12 cents per gallon as a tax on the entire shipment of such benzol under the bond filed by the importer in order to obtain such permit. (Acts 1937, pp. 167, 174.)
(I) Any person, who shall purchase gasoline in quantities of twenty-five (25) gallons or more at any time, and use said gasoline in operating tractors or other farm equipment used exclusively for agricultural purposes in farm operations, no part of
* Now State Revenue Commissioner, see 92-8405, p. 3.

36

REVENUE LAWS OF GEORGIA

which is used in any vehicle or equipment driven or operated upon the public roads, streets, or highways of this State, shall be entitled to a refund of all of the' State tax on such gasoline except one cent (lc) per gallon, subject to the conditions set forth in this sub-sectiop.. 'The right to receive any refund under the provisions of this sub-section shall not be assignable and any assignment thereof shall be utterly void and of no effect. Nor shall any payment thereof be made by the Treasurer of the State to any person other than the original person entitled thereto using motor fuel as hereinabove set forth in this sUb-section.
Provided, however, that no person shall be entitled to a refund under this sub-section unless such person is the holder of an unrevoked vendee's refund permit to be issued to such persons by the Commissioner of Revenue! upon application as hereinafter provided. Such permits shall be issued on an annual basis and shall expire at the end of each fiscal ye'ar. The application for such permit shall be in such form as the Commissioner of Revenue! may prescribe, shall be sworn to, and shall set forth such information as the Commissioner of Revenue1 may require, to enable him to determine the right of the applicant to obtain refunds under this sub-section. This application shall contain a complete list with detailed description (including the make, motor number, model, horsepower, the approximate per hour fuel consumption) of all machines or machinery and equipment owned by said applicant in which gasoline is used or is to be use'd, including motor vehicles, airplanes, tractors, farm machinery, and any other machinery or equipment in which gasoline is used, regardless of whether or not refund claim is to be made for tax paid on gasoline used in such machine, machinery or equipment. The application shall be signed by the applicant and duly verified. Permits so issued shall be number~d and each application for refund made under this section shall contain applicant's permit number.
(1) Any person who shall be entitled to a refund of the tax with respect to any gasoline under the provisions of this sub-section shall be reimbursed to the extent of the amount of the tax paid except one cent (Ic) per gallon on such gasoline in the following manner and subject to the following conditions:
(a) All applications for refunds must be filed with the Commissioner of Revenue! within six (6) months from the date of
1 Meaning State Revenue Commissioner, see 92-8401, p. 1.

REVENUE LAWS OF GEORGIA

37

purchase of the gasoline with respect to which refund is claimed.
(b) Such applications shall be in such form as shall be prescribed by the Commissioner of Revenue,1 shall be sworn to, and shall state the total quantity of gasoline purchased by the applicant during the period for which refund claim is made, the date of each purchase and from whom purchased, also the quantity of gasoline on hand at the' beginning and the quantity of gasoline on hand at the end of the period for which refund is claimed. The application shall show the quantity of gasoline used in the machines or equipment listed in the user's application for permit, the quantity of gasoline used on which refund is claimed and the quantity of gasoline used on which no refund claim is made, and such other information as the Commissioner of Revenuel shall require.
(c) Such application shall be accompanied by the invoices showing such purchases.
(d) Refund shall be allowed only for tax paid on gasoline when purchased in quantities of twenty-five (25) gallons or more at anyone time, and used in farm machinery and equipment listed by the vendee in his application for permit, or a sworn supplement thereto, such machinery or equipment having been used exclusively by the applicant in plowing, planting or harvesting farm products or for grinding, pumping, and other farm uses and. used on agricultural property owned, leased, or operate'd by the person using such equipment. If the Commissioner of Revenue,! after such investigation as he deems necessary, shall be satisfied that the application for a vendee's refund permit has been made in good faith and that applicant has complied with the requirements of this sub-section, the Commissioner of Revenuel shall issue a vendee's refund permit to the applicant, privileging him to make application, in accordance with the requirements of this sub-section, for refund of a portion of the tax as herein provided., Whenever there! is any change in the facts stated in the application for such permit, the holder of such permit shall promptly notify the Commissioner of Revenuel of such change and the Commissioner of Revenuel may thereupon issue to the holder an amended permit, or suspend or revoke such permit, if in the judgment of the Commissioner of Revenuel the facts constitute just cause therefor. The Commissioner of Revenuel shall keep a perma-
1 Meaning State Revenue Commissioner, see 92-8401, p. 1.

38

REVENUE LAWS OF GEORGIA

nent record of all permits issued and a cumulative re'cord of the amount of refund claimed and paid to each claimant.
(e) Such application shall contain a statement signed by the applicant that no part of the gasoline upon which he applies for refund was sold by the applicant or permitted by the applicant to be sold and that no part was used or permitted to be used for propelling a vehicle on the public highways.
(f) If, in the opinion of the Commissioner of Revenue,l any application for refund filed by an applicant shall contain a false statement, or if the applicant is indebted to the state because of any tax refund which has been erroneously paid to him, the Commissioner of Revenue1 shall decline to approve the claim for refund until said applicant has complied with the law and removed the delinquency, whereupon said applicant shall be paid his claim for refund of gasoline taxes as prescribed in this sub-section if the Commissioner of Revenue1 finds that he is justly entitled thereto.
(2) The above conditions having been fully complied with, the Commissioner of Revenue1 shall determine the amount of the refund due on such application, and shall certify such amount to the State Auditor. The State Auditor shall thereupon draw a warrant for such certified amount on the' Treasurer of the State in favor of the person claiming such refund, and the Treasurer of the State shall thereupon make payment of same to such applicant.
(3) Any person who shall falsely swear to a refund application, information statement, or any sworn statement made in connection with the procurement of refund of gasoline tax, knowing that any statement contained therein is false, or any person who shall claim refund for tax paid on gasoline used for the purpose of generating power for propulsion of motor vehicles on the public highways shall be subject to the penalties provided in Section 92-9905, Sub-section (B) of the Motor Fuel Tax Law (Georgia Laws, 1937, page 205, renumbered in the Code of Georgia Annotated as Section 92-9924.)
(4) (a) The Commissioner of Revenue1 shall make such rules and regulations, not inconsistent with the provisions of this subsection as are necessary and proper for the enforcement of this sub-section. Such rules and regulations shall have the force of law and shall be observed by all users seeking the benefits of this sub-section.
1 Meaning State Revenue Commissioner, see 92-8401, p. 1.

REVENUE LAWS OF GEORGIA

39

(b) In the event the Commissioner of Revenue! concludes that any user has willfully violated the terms of this sub-section, or willfully failed to observe any of the rules and regulations adopted by the Commissioner of Revenue! for the administration of this sub-section, the Commissioner may in his discretion suspend the right of such person to participate in the benefits of this sUb-section for a term of not more than one year. (Acts 1946, p. 19.)

92-1404. Disposition of funds collected under Motor Fuel Tax Law.2-(f) The funds made available by appropriations of the General Assembly to be distributed to the several counties to be used exclusively for the construction and maintenance of the public roads, shall be distributed by the State Treasurer before the 10th day of each month to each county treasurer, or other county official or officials authorized to receive county funds in counties not having a county treasurer, the amount distributable each month being one-twelfth of the amounts provided for each county in the following table, to-wit:
! Meaning State Revenue Commissioner, see 92-8401, p. l.
2 Sections (A), (B), (C), and (D) of this Section in the Georgia Code Annotated, after providing that the proceeds of the six cents per gallon tax on motor fuel shall be paid to the State Treasury, allocates the same on the basis of an amount equal to four cents a gallon to be set aside to the State Highway Fund, to be used for the construction of the State Highway System of roads and one cent per gallon tax on Kerosene to be set aside to the public schools of the State for an equalization fund. Such allocations are from an Act of the General Assembly of 1937, pages 167, 180, and are now void and unenforcible under the provisions of the Constitution of 1945, which provides that all funds "shall be paid into the general fund of the State Treasury and shall be appropriated therefrom." The General Assembly had previously at the 1943 session, prohibited allocation of funds. Such subheads are accordingly eliminated. (Ga. Code Ann. 2-5503.)
Subhead (E) of this Section, as set out in the Georgia Code Annotated, authorized the Comptroller General, now Revenue Commissioner, to appoint "auditors and/or employees, not to exceed fifteen in number and incur such expenses as may be necessary to ascertain, compute and collect such taxes." Under the Constitution of 1945 the appropriation for each department, officer, bureau, board, commission, agency, institution, for which an appropriation is made shall be for a specific sum of money and no appropriation shall be allocated to any object, the proceeds of any particular tax or fund or a part or percentage thereof. This subsection has accordingly been eliminated.

40

REVENUE LAWS OF GEORGIA

County Appling
Atkinson Bacon* Baker

Baldwin
Banks* Barrow

Bartow* -----------Ben Hill

Berrien ----------------

Bibb

~

Bleckley* Brantley Brooks* Bryan

Bulloch* Burk e * . Butts
Calhoun

Camden Candler*

Carroll Catoosa Charlton Chatham

Chattahoochee Chattooga*
Cherokee* CIarke Clay
Clayton Clinch Cobb *

Coffee

Colquitt*
Col umbia * Cook*

Co w e t a * Crawford Crisp *

ADlount 38,074.69 27,609.69 21,562.95* 22,251.20 18,840.71 20,573.60 * 24,217.62
36,861.04* 25,016.48
39,448.11 23,108.44
17,998.86* 28,135.09
38,865.35*
28,423.90 64,465.57* 75,000.00* 18,462.78 21,406.25
26,030.40 24,844.41 * 50,097.45 16,941.89 32,113.99 27,001.32
11,783.12 22,453.99* -40,216.23* 13,500.66 13,973.83 . 19,101.87 -44,766.64 35,917.78* 39,841.39 -43,774.21 * 24,709.22 * 18,720.87*
37,690.62* 24,574.03
.33,241.61 *

County Dade Dawson Decatur* DeKalb* Dodge Do0 ly * Dougherty Douglas* Early Echols Effingham* EI bert * Emanuel * Evans Fannin* Fayette Floyd * Forsyth * Franklin
FuIton * Gilmer* Glascock Glynn Gordon* Grady Greene * Gwinnett*
Habersham Hall
Hancock* Haralson * Harris Hart*
Heard * lIenry*
Houston Irwin *
J ackson Jasper
Jeff Davis*

Amount 18,690.15 27,833.97 A3,918.62* A4,573.07* A2,198.01 A 2,342.42* 23,102.29 21,612.13* 31,656.19 26,310.00 51,077.60* 33,014 .24 * 60,964.97* 18,094.08 19,885.36* 23,805.90 34,243.25* 23,615.40* 30,900.35
75,000.00* .27,572.82* 13,257.93 24,798.32 26,509.72* 45,755.99 29,895.63 * 46,250.67*
28,125.86 37,592.30
31,047.83* 29,520.79 * 37,254.32 28,669.70 *
26,617.25* 32,246.12*
26,949.09 22,583.03*
29,102.93 37,595.37
25,071.77*

* Counties with this symbol have increased amounts to figures shown in order
to bring them to the average of 14.130/0. (Acts 1937, pp. 167, 180; 1937-38, Ex. Sess., pp. 258, 259; 1945, p. 316.)

REVENUE LAWS OF GEORGIA

41

County
Jefferson*

Jenkins*

Johnson

Jones

Lamar*

Lanier
La urens * Lee *

Lib erty

Lincoln

Long

~__~

Lowndes

Lumpkin

McDuffie*

McIntosh

Macon

~

Madison *
Marion *

M'eriwether

Miller*

MitcheII

Monroe

Montgomery*
Morgan*

Murray*

Muscogee

Newton

Oconee

Oglethorpe*

Paulding*

Peach

Pickens

Pierce
Pike*

PoIk

Pulaski

Putnam*

Quitman

,Rabun
Randolph*

Amount 57,867.87* 22,524.65*
23,197.54 27,327.01 17,190.76* 31,063.20
64,652.00 * 26,869.20 *
36,990.10 21,609.04 19,292.36
A6,859.02
22,868.78
23,947.23 *
17,857.49 A8,272.38
29,914.07*
23,332.73 *
43,393.22 17,267.58* A 8,825,44
39,758.43 23,179.10* 30,387.24* 20.075.85 * 27,078.13 35,290.98
17,820.62 28,556.04* 32,301.42'"
15,049.21 28,205.75 23,108.43
18,398.25 *
2 2 ,318 .80
19,621.12 26,248.55*
10,741.53 20,321.66
21,738.09*

County Richmond * Rockdale Wilkes*
Wilkinson *
Schley Screven * Seminole*
Spalding*
Stephens*
Stewart
Sumter* Talbot
Taliaferro
Tattnall *
Taylor Telfair Terre'll Thomas
Tift*
Toombs*
Towns -Treutlen Troup --
Turner * Twiggs*
UIiion --
Upson *
Walker ----------
Walton *
Ware -Warren --
Washington* Wayne* Webster --Wheeler
White -----------Whitfield*
Wilcox ---------Worth * ----------
TOTAL -----

Amount 38,043.96* 18,213.91' 25,809.18*
27,443.76* 16,932.66 60,547.13* 19,393.75*
21,950.09* 20,109.65 >Ii 20,051.27
38,590.89 *
31,284.41
15,122.95 37,315.77* 32,104.78 A5,104.61 22,899.50 54,850.65
25,382.10 *
34,163.37* 16,170.68 23,154.52 32,952.79
24,466.49* 28,918.57*
19,396.83 22,893.36*
35,764.15
30,774.37 *
-42,609.73 28,371.66
60,362.76* 32,949.72* 15,325.74 26,162.52
17,537.95 23,028.55*
32,157.02 -42,265.60*
$4,810,846.70

* Counties with'this symbol have increased amounts to figures shown in order
to bring them to the average of 14.13%. (Acts 1937, pp. 167, 180; 1937-38, Ex. Sess., pp. 258, 259; 1945, p. 316.)

42

REVENUE LAW8 OF GEORGIA

(G) The State treasury shall pay to each county the amount herein provided for in 12 equal monthly installments and the amounts necessary to make said monthly payment to the proper officials of the various counties is hereby appropriated for the purpose and made a special and continuing appropriation. (Acts 1937, pp. 167, 180; 1945, pp. 316, 319.)
(H) If the Budget Authority of the State should fail to make available for any quarter of a fiscal year a sum sufficient to pay such appropriation in full the distribution of funds to the counties hereunder for such quarter of a fiscal year shall be on the basis existing prior to the adoption of this section. Provided, however, that no county shall receive less than $17,500. (Acts 1945, pp. 316, 319.)

921405. Licensing of distributors and nondistrib\ltors of motor fuels; ~pplication for license; bond.-(A) It shall be unlawful for any distributor to receive, use, sell or distribute any motor fuel and/or kerosene or to engage in business within this State unless such distributor is the holder of an uncanceled license is-
sued by the Comptroller General* to engage in such business. To
procure such lice'nse every distributor shall file with the Comp-
troller General * an application upon oath and in such form as the Comptroller General * may prescribe, setting forth (1) the name
under which the distributor will transact business within the State of Georgia; (2) the location, with street number address, of its principal office or place of business within the State; (3) also (a) the name and complete residence address of the owner, or (b) the names and addresses of the partners, if such distributor is a partnership, or (c) the names and addresses of the principal officers, if such distributor is a corporation or association.
(B) Concurrently with the filing of an application for a license,
every distributor shall file with the Comptroller General* a bond
of the character stipulated and in the amount provided for in section 92-1406. No license' shall be issued upon any application unless accompanied by such a bond, nor, if the applicant is a foreign corporation, unless it is at such time properly qualifying under the laws of the State of Georgia to do business therein.
(C) In the event that (1) any application for a license to transact business as a distributor in the State of Georgia shall be filed by any person whose license shall at any time theretofore
have been canceled for cause by the Comptroller General,* or in
... Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

43

case (2) the Comptroller General* shall be of the OpInIOn that such application is not filed in good faith, or that (3) such application is filed by some person as a subterfuge for the real person in interest whose license or registration shall theretofore have been canceled for cause by the Comptroller General,* then, and in any of said events, the Comptroller General * (after a hearing of which the applicant shall have been given five days' notice in writing and in which said applicant shall have the right to appear in person or by counsel and present testimony), shall have and is hereby given the right and authority to refuse to issue to such person a; license certificate to transact business as a distributor in the State of Georgia.
(D) Upon the filing of the application for a license, a filing fee of $5 shall be paid to the Comptroller General.*
(E) The application in proper form having been accepted for filing, and the filing fee paid, the bond having been accepted and approved, and the other conditions and requirements of this section having been complied with, the Comptroller General* shall issue to such distributor a license certificate to transact business as a distributor in the State of Georgia. Such license shall remain in full force and effect until canceled as provided in this Chapter.
(F) The license certificate so issued by the Comptroller General* shall not be assignable, and shall be valid only for the distributor in whose name issued, and shall be displayed conspicuously in the principal place of business of said distributor in the State of Georgia.
(G) The Comptroller General* shall keep and file all applications and bonds with an alphabetical index thereof, together with a record of all licensed distributors.
(H) Licensing of persons other than distributors. Persons, other than distributors, purchasing or otherwise acquiring motor fuel and/or kerosene in tank car, transport tank truck, or cargo lots for sale, distribution or use within the State of Georgia, may also be licensed as set forth in this section upon compliance with the provisions of said section, and thereupon shall be dee'med to be the "distributor" for all purposes of this Chapter with respect to any such motor fuel and/or kerosene received while such license remains unrevoked.1 (Acts 1937, pp. 167, 181.)
* Now State Revenue Commissioner, see 92-8405, p. 3.
1 A further license tax of $3.00 is required for each pump or filler used in
connection wit hthe sale of gasoline under 92-1103, p. 139.

44

REVENUE LAWS OF GEORGIA

92-1406. Bond required of licensed distributor of motor fuel.(A) Every distributor shall file with the Comptroller General* a surety bond (1) in the approximate suru of two times the average monthly motor fuel and/or kerosene tax due by such distributor during the next preceding 12 calendar months: Provided, that in no case shall the bond be less than $1,000 nor more than $25,000, in the discretion of the Comptroller General,* (2) with a surety company approved by the Comptroller General* as surety thereon, and (3) upon which such distributor shall be the principal obligor and the State of Georgia shall be the obligee, (4) conditioned upon the prompt filing of true reports and the payment by such distributor to the Comptroller General* of the State of Georgia of any and all motor fuel and/or kerosene excise taxes which are now or which hereafter may be levied or imposed by the State of Georgia, together with any and all penalties and/or interest thereon, and generally upon faithful compliance with the provisions of this Chapter.
(B) In the event that liability upon the bond thus filed by the distributor with the Comptroller General* shall be discharged or reduced, whether by judgment rendered, payment made or otherwise, or if in the opinion of the Comptroller General * any surety on the bond theretofore given shall have become unsatisfactory, or unacceptable, then the Comptroller General* may require the distributor to file a new bond with a satisfactory surety in the same form and amount, failing which the Comptroller General* shall forthwith cancel the license certificate of said distributor. If such new bond shall be furnished by said distributor as above provided, the Comptroller General* shall cancel and surrender the bond of said distributor for which such new bond shall be substituted.
(C) In the event that upon hearing, of which the distributor shall be given five days' notice in writing, the Comptroller General * shall decide that the amount of the existing bond is insufficient to insure payment to the State of Georgia of the amount of the tax and any penalties and interest for which said distributor is or may at any time become liable, then the distributor shall forthwith, upon the written demand of the Comptroller General,* file an additional bond in the same manner and form with a surety company thereon approved by the Comptroller General* in any amount determined by the Comptroller General* to be necessary to secure at all times the payment by such distributor to the State of Georgia of all taxes, penalties, and interest due under
... Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

45

the prOVISIOns of this Chapter: Provided, however, the total amount of bond required of anyone distributor shall not exceed the maximum sum of $25,000, failing which, the Comptroller
General* shall forthwith cancel the license certificate of said
distributor.
(D) Any surety on any bond furnished by any distributor as above provided shall be released and discharged from any and all liability to the State of Georgia accruing on such bond after the expiration of 60 days from the date upon which such surety
shall have lodged with the Comptroller General* written request
to be release'd and discharged: Provided, however, that such request shall not operate to relieve, release or discharge such surety from any liability already accrued, or which shall accrue, before the expiration of said 60-day period. The Comptroller General'" shall, promptly on receipt of notice of such request, notify the distributor who furnished such bond, and unless such distributor shall, on or before the e'xpiration of such 60-day period, file with
the Comptroller General* a new bond with a surety company satisfactory to the Comptroller General* in the amount and form
hereinbefore in this section provided, the Comptroller General'" shall forthwith cancel the license of said distributor. If such new bond shall be furnished by said distributor as above provided,
the Comptroller General * shall hold the bond for which substitu-
tion has been made for a period of two years, only as against liabilities which may have accrued prior to the time of the substitution of such new bond, but such surrender in no event shall cancel any liability under said bond though surrendered.
(E) In lieu of furnishing a bond or bonds exe'cuted by a surety company as surety, as hereinbefore in this section provided,any distributor may furnish his bond or bonds not so executed provided he shall concurrently therewith deposit and pledge with
the Comptroller General* direct obligations of the. United States
and/or obligations of any agency of the United States fully guaranteed by it and/or bonds of the State of Ge'orgia of equal full amount of the bond or bonds required by this section as collateral security for the payment of such bond or bonds. (Acts 1937, PP. 167, 184.)

92-1407. Tax reports. Computation and payment of tax.-(A) For the purpose of determining the amount of the tax herein imposed, each distributor shall, not later than the 20th day of each
* Now State Revenue Commissioner, see 92-8405, p. 3.

46

REVENUE LAWS OF GEORGIA

calendar month, file with the Comptroller General,* on forms prescribed by said Comptroller General, * monthly reports sworn to
by the distributor which shall include the following:
(1) An itemized statement of the number of gallons. of all motor fuel and/or kerosene received during the next preceding calendar month by such distributor, which has been (a) produced, (b) refined, (c) prepared, (d) distilled, (e) manufactured, or (f) compounded by such distributor in the State of Georgia.
(2) An itemized statement of the number of gallons of all motor fuel and/or kerosene received by such distributor in the State of Georgia, from any source whatsoever, during the next preceding calendar month as shown by the shipper's invoices thereof (other than motor fuel and/or kerosene falling within the provisions of (1) above), together with a statement showing (a) the date of rece'ipt of each shipment of such motor fuel and/or kerosene; (b) the name of the person from whom purchaserl and/or received; (c) the Doint of origin and the point of destination of each shipment; (d) the quantity of each of said purchases or shipments; (e) the name of the carrier; (f) the initials and number of each tank car, and the number of gallons contained therein, if shipped by rail, and (g) the license number of each transport tank truck, or other truck, and the number of gallons contained therein if transported by motor truck, and (h) the name and owner of the boat, ship, barge, or vessel, and the number of gallons contained therein, if shipped by water, and (i) the manner, if delivered by other means, in which such delivery is made.
(3) An itemized statement of the number of gallons, if any, of motor fuel and/or kerosene which such distributor has during the preceding calendar month (a) exported or sold for exportation from the State of Georgia to any other State or to any foreign Country, (b) sold to the United States Government or any of its instrumentalities, (c) sold for delivery in tank car, transport tank truck, or cargo lots to other duly licensed distributors.
Such statement shall give a record of all tank car, transport tank truck, or cargo sales of motor fuel, giving the date of shipment, and (d) the name of the carrier and (e) the initials and number of each tank car, and the number of gallons contained therein, if shipped by rail, and (f) the license number of each transport tank truck, or other truck, and the number of gallons
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAW8 OF GEORGIA

47

contained therein if transported by motor truck, and (g) the name and owner of the boat, ship, barge, or vessel, and the number of gallons contained therein, if shipped by water, and (h) the manner if delivered by other means, in which such delivery is made; and shall set forth (i) the name of the person to whom sold, point of shipment and point of delivery, and(j) such other information incidental to the enforcing of this Chap-
ter as the Comptroller General* may require.
(B) In addition to the data required hereinabove, the report shall include the following information with reference to motor fuel and/or kerosene sold or used by the' distributor during the next preceding calendar month (1) Gallons on hand at beginning of month; (2) Gallons received during month (a) from points outside of the State of Georgia and (b) from points within the State of Georgia; (3) Gallons purchased "tax paid" (give explanation); (4) Other receipts (give explanation) ;(5) Total to be accounted for; (6) Sales and transfers to other States, (a) South Carolina, (b) North Carolina, (c) Florida, (d) Alabama, (e) Tennessee, (f) other;
(7) Sales to the United States Government or any of its instru:mentalities; (8) Sales of "tax paid" purchases (give explanation) ; (9) Sales to other duly licensed distributors, less tax; (10) Other credits (give explanation); (11) Total credits; (12) Gallons on hand at end of month; (13) Gallons on which tax is due; (14) Total accounted for.
(15) This report shall also include full explanation with itemized statement of any items shown as (3) gallons purchased "tax paid," (4) other receipts, (8) sales of "tax paid" purchases, and (10) other credits.
(16) This report shall also show the total number of gallons of motor fuel and/or kerosene sold or used in each county, the number of gallons sold or used tax exempt in each county, a~d the number of gallons sold or used in each county on which th~ tax is due; the total number of gallons sold or used in all coun., ties for which the tax is due shall agree with the total '(13) gallons on which the tax is due.
(C) At the time of rendering such report, the distributor shall
pay to the Comptroller General* the tax or taxes imposed by this
Chapter on all motor fuel and/or kerosene sold or use'd in this 8tate during the next preceding calendar month less an allow'-
* Now State Revenue Commissioner, see 92-8405, p. 3.

48

REVENUE LAWS OF GEORGIA

ance of one per cent. to cover losses and expenses incurred in collecting the tax for the State: Provided, this allowance shall not be deductible' unless payment of tax is made on or before the 20th day of the mo~th as herein required.
(D) When any distributor shall fail to file its monthly report with the Comptroller General* on or before the time fixed in this Chapter for the filing thereof, or when such distributor shall fail to pay to the Comptroller General* the amount of excise taxes due to the State of Georgia when the same shall be payable, a penalty of 20 per cent. shall immediately accrue, and thereafter said tax and penalty shall bear interest at the rate of seven per cent. per annum as provided by law. (Acts 1937, pp. 167, 186.)
(E) Every person selling motor fuel and/or kerosene at retail shall be entitled to a refund of two per cent (2 %) of all taxes imposed by the State of Georgia on any such motor fuel and/or kerosene sold at retail by each person, to cover losses in evaporation and expenses in collecting the tax for the State, subject to the conditions set forth in this subsection. The right to receive any refund under the provisions of this subse'ction shall not be assignable and any assignment thereof shall be utterly void and of no effect, nor shall any payment thereof be made by the Treasurer of the State to any person other than the original person entitled thereto selling motor fue'l and/or kerosene at retail as hereinabove set forth in this subsection.
Provided, however, that no person shall be entitled to a refund under this subsection unless such person is the holder of an unrevoked Refund Permit to be issued to such person by the Commissioner of Revenuel upon application as hereinafter provided. Such permits shall be issued on an annual basis and shall expire at the end of such fiscal year. The application for such permit shall be in such form as the Commissioner of Revenuel may prescribe, shall be sworn to, and shall set forth such information as the Commissioner of Revenue 1. may require to enable him to determine the right of the' applicant to obtain refunds under this subsection. The application shall be signed by the applicant and duly verified. Permits so issued shall be numbered and each application for refund made under this section shall contain applicant's permit number.
(l) Any person who shall be entitled to a refund under the provisions of this subsection shall be reimbursed in the following manner and subject to the following provisions:
* Now State Revenue Commissioner, see 92~g405, p. 3.
1 Meaning State Revenue Commissioner, see 92-8401, p. 1.

REVENUE LAWS OF GEORGIA

49

l~

~~

(a) If the Commissioner of Revenue,l after such investigation

I' as he deems necessary, shall be satisfied that the application for

refund permit has been made in good faith and that applicant

has complied with the requirements of this subsection, the Com-

missioner of Revenue1 shall issue a refund permit to the appli-

cant, privileging him to make application, in accordance with the

requirements of this subsection, for refund allowance as herein

provided. Whenever there is any change in the facts stated in

the application for such permit, the holder of such permit shall

promptly notify the Commissioner of Revenue1 of such change

and the Commissioner of Revenue1 may thereupon issue to the

holder an amended permit, if in the judgment of the Commis-

sioner of Revenue1 the facts constitute just cause therefor. The

Commissioner of Revenue shall keep a permanent record of all

permits issued and a cumulative record of the amount of refund

claimed and paid to each claimant.

(b) All applications for refunds must be filed with the Commissioner of Revenue1 within six months from the date of purchase of the motor fuel with respect to which refund is claimed.

(c) Application for refunds shall be in such form as shall be prescribed by the Commissioner of Revenue,t shall be sworn to, and shall state the total quantity of motor fuel purchased by the applicant during the period for which refund is claimed, the date of each purchase and from whom purchased, also, the quautity of motor fuel on hand at the beginning and the quantity of motor fuel on hand at the end of the period for which refund is claimed, such statements to be made up to cover each individual location at which motor fuel is sold at retail if more than one retail outlet is operated by the applicant.

(d) All applications for refunds shall be accompanied by the invoices covering such purchases. No refund under this subsection shall be allowed to apply on any sale for resale. Nor shall any refund under this subsection be allowed to any person, firm or corporation except licensed retail dealers engaged in the business of selling motor fuel and/or kerosene to the general public.

(e) If, in the opinion of the Commissioner of Revenue,l any application for refund filed by an applicant shall contain a false statement, or if the applicant is indebted to the State because of any tax refund which has been errone'ously paid to him, the Commissioner of Revenue1 shall decline to approve the claim for refund until said applicant has complied with the law and removed the

1 Meaning State Revenue Commissioner, see 92-8401, p. 1.

50

REVENUE LAWS OF GEORGIA

delinquency, whereupon said applicant shall be paid his claim for refund as prescribed in this subsection if the Commissioner of Reve'nue l finds that he is justly entitled thereto.
(2) The above conditions having been fully complied with, the Commissioner of Revenuel shall determine the amount of the refund due on such application, and shall certify such amount to the State Auditor. The State Auditor shall thereupon draw a warrant for such certified amount on the Treasurer of the State in favor of the person claiming such refund, and the Treasurer of the State shall thereupon make payment of same to such applicant. (Acts 1947, p. 1115.)

92-1408. Power of State Revenue Commission to cancel licenses; surrender of bond.-(A) If a distributor shall at any time file a false monthly report of the date or information required by this Chapter, or shall fail, refuse or neglect to file the monthly report required by this Chapter, or to pay the full amount of the tax as required by this Chapter, the Comptroller General* may forthwith cancel the license of said distributor and notify such distributor in writing of such cancellation by registered mail to the last known address of such distributor appearing on the files of the Comptroller General.*
(B) Upon receipt of a written request from any distributor licensed under this Chapter to cancel the license issued to such distributor, the Comptroller General* shall have the power to cancel such license effective 60 days from the date of the receipt of such written request, but no such license shall be cancelled upon the request of any distributor until and unless the distributor shall, prior to the date of such cancellation, have paid to the State of Ge'orgia all excise taxes payable under the laws of the State of Georgia, together with any and all penalties, interest and fines accruing under any of the provisions of this Chapter, and until and unless the distributor shall have surrendered to the Comptroller General* the license certificate theretofore issued to such distributor. If, upon investigation, the Comptroller General* shall ascertain and find that any person to whom a lice'nse has been issued under this Chapter is no longer engaged in the receipt, use or sale of motor fuel and/or kerosene as a distributor, .and has not been so engaged for a period of six months, the Comptroller General* shall have the power to cancel such license by giving such person 60 days' notice of such cancellation mailed to
* Now State Revenue Commissioner, see 92-8405, p. 3.
1 Meaning State Revenue Commissioner, see 92-8401, p. 1.

REVENUE LAWS OF GEORGIA

51

the last known address of such person, in which event the license certificate theretofore issued to such person shall be surrendered
to the Comptroller General.*
(C) In the event that the license of any distributor shall be
cancelled by the Comptroller General* as hereinbefore in this sec-
tion provided, and in the further event that said distributor shall have paid to the State of Georgia all excise taxes due and payable by it under this Chapter, together with any and all penalties accruing under any of the provisions of this Chapter, then the
Comptroller General* shall hold the bonds of said distributor for
a period of two years as against any liabilities of said distributor, but in no event shall surrender of said bond release any liability thereunder. (Acts 1937, pp. 167, 191.)

92-1409. State Revenue Commissioner may estimate amount of motor fuel and/or kerosene sold or used.-(A) Whenever any distributor shall neglect or refuse to make and file any report for any calendar month as required by this Chapter, or shall file an in-
correct or fraudulent report, the Comptroller General* shall de-
termine, after an investigation, the number of gallons of motor fuel and/or kerosene with respect to which the distributor has incurred liability under the motor fuel and/or kerosene tax laws of the State of Ge'orgia, for any particular month or months, and fix the amount of taxes and penalties payable by the distributor
under this Chapter accordingly. The Comptroller General* shall
forthwith proceed to issue execution as provided by law.
(B) In any action or proceeding for the collection of the motor fuel and/or kerosene tax and/or any penalties or interest imposed in connection therewith, an assessment by the Comptroller Gen-
eral* of the amount of the tax due and/or interest or penalties due
to the State shall constitute prima facie evidence of the claim of the State, and the burden of proof shall .be upon .the distributor to show that the assessment was incorrect and contrary to law. (Acts 1937, pp. 167, 192.)

92-1410. Report by persons not distributors; contents.-(A) Every person purchasing or otherwise acquiring motor fuel and/ or kerosene in tank car, transport tank truck, or cargo lots and selling, using or otherwise disposing of the same for delivery in the State of Georgia, not required by the provisions of this Chap-
* Now State Revenue Commissioner, see 92-8405, p. 3.

52

REVENUE LAWS OF GEORGIA

tel' to be licensed as a distributor of motor fuel and/or kerosene, shall file a statement setting forth (1) the name under which such person is transacting business within the State of Georgia; (2) the location, with street number address, of such person's principal office or place of business within the State; (3) also (a) name and complete residence address of the owner, or (b) the names and addresses of the partners, if such person is a partnership, or (c) the names and addresses of the principal officers if such person is a corporation or association; and (4) on or before the 20th day of each calendar month, such person shall, on forms prescribed by the Comptroller General,* report to the Comptroller General* all purchases and/or other acquisitions and sales and/or other disposition of motor fuel and/or kerosene during the next preceding calendar month, giving a record of each tank car, transport tank truck, or cargo lot delivered to a point within the State of Georgia.
(B) Such report shall set forth from whom each tank car, transport tank truck, or cargo lot was purchased or otherwise acquired, point of shipment, to whom sold or shipped, point of delivery, date of shipment; and (1) the name of the carrier; and (2) the initials and number of each tank car, and the number of gallons contained therein, if shipped by rail; and (3) the license number of each transport tank truck, or other truck, and the number of gallons contained therein, if transported by motor truck; and (4) the name and owner of the boat, ship, barge, or vessel, and the number of gallons contained therein, if shipped by water; and (5) the manner, if delivered by other me'ans, in which such delivery is made; and (6) any additional information relative to such motor fuel and/or kerosene as the Comptroller General* may require.1 (Acts 1937, pp. 167, 193.)

92-1411. Reports by carriers transporting motor fuel or kerosene.-(A) Every railroad company, every street, suburban or interurban railroad company, every pipe line company, every water transportation company, and every common carrier transporting motor fuel and/or kerosene, either in interstate or in intrastate commerce, to points within the State of Georgia, and every person'transporting motor fuel and/or kerosene, by whatever manner to a point in the State of Georgia from any point outside of said State, shall report under oath to the Comptroller
General* on forms prescribed by said Comptroller General,* all
* Now State Revenue Commissioner, see 92-8405, p. 3.
1 See 92-9925, p. 61, for penalty.

REVENUE LAWS OF GEORGIA

53

deliveries of motor fuel and/or kerosene, so made to points within the State of Georgia.
(B) Such reports (1) shall cover monthly periods.; (2) shall be submitted within 20 days after the close of the month covered by the report; and (3) shall show (a) the name and address of the person to whom the deliveries of motor fuel and/or kerosene have actually and in fact been made, .(b) the name and address of the originally named consignee, if motor fuel and/or kerosene has been delivered to any other than the originally named consignee, (c) the point of origin, the point of delivery, the date of delivery, and (d) the name of the carrier, and (e') the initials and number of each tank car, and the number of gallons contained therein, if shipped by rail, and (f) the license number of each transport tank truck, or other truck, and the number of gallons contained therein, if transporte'd by motor truck, and (g) the name and owner of the boat, ship, barge, or vessel, and the number of gallons contained therein, if shipped by water, and (h) the manner, if delivered by other means, in which such delivery is made, and (i) such additional information relative to shipments of motor fuel and/or kerosene as the Comptroller General* may require. (Acts 1937, pp. 167, 109.)

92-1412. Transportation and delivery of motor fuel and/or kerosene on public highways.-(A) The Comptroller General:!' shall assign a license number to each duly licensed distributor (or other person authorized to transport motor fuel and/or kerosene over the public highways of this State) and furnish a separate license' car for each transport tank truck or other truck operated by such distributor or other person for transporting motor fuel and/or kerosene. The license card shall be displayed continuously and conspicuously on the truck to which it is assigned and shall set forth (1) the license number assigned to the distributor or other person; (2) the motor number of the truck authorized tv be operated thereunder; and (3) such other information as the Comptroller General* may prescribe.
(B) Every person hauling, transporting, or conveying motor fuel and/or kerosene over any of the public highways or navigable waters of this state must, during the entire time he is so engaged, have in his possession an invoice, or bill of sale, or other record evidence showing (1) the true name and address of the person from whom he has received the motor fuel and/or kerosene;
Now State Revenue Commissioner, see 92-8405, p. 3.

54

REVENUE LAWS OF GEORGIA

and (2) the number of gallons so originally received by him from said person; and (3) the true name and address of every person to whom he has made deliveries of said motor fuel and/or kerosene, or any part thereof; and (4) the number of gallons so delivered to each of said persons.
'The person hauling, transporting, or conveying such motor fuel and/or kerosene, shall, at the request of any person authorized by law to inquire into or investigate said matters, produce and offer for inspection said invoice or bill of sale, or record evidence. If said person fails to produce the invoice or bill of sale, or record evidence, or if when produced, it fails to clearly disclose said information, the same shall be prima facie evidence of a violation of this section.
(C) No person shall haul, transport or convey motor fuel and/ or kerosene over any of the public highways or navigable waters of the State except in vehicles or boats plainly and visibly marked on each side' and on the rear thereof with the word "Gasoline" and/or "Kerosene" or other name of the motor fuel being transported, in letters at least four inches high and of corresponding appropriate width, together with the name and address of the owner of the vehicle or boat in which motor fuel and/or kerosene is contained. The provisions of this section shall not apply to vehicles or boats transporting motor fuel not in excess of 100 gallons contained in the fuel tank of such vehicle or boat, provided by manufacturer thereof for the carrying of motor fuel for propelling same, which motor fuel is to be used solely for motive power of such vehicle or boat, nor to vehicles or boats transporting motor fuel in quantities of not more than five gallons for emergency purposes.
(D) Deliveries between certain hours. No motor fuel and/or kerosene shall be unloaded from motor trucks, or other vehicles, or conveyed by any other manner into storage tanks, or other equipment located at any gasoline service station or any other place of business at which motor fuel and/or kerosene are offered for sale at retail to the public, between the hours of 9 :00 p. m. and 5 :00 a. m. of any day.
(E) Delivery of motor fuel prohibited in certain cases. The delivery of motor fuel from a tank truck to the motor fuel tank of a motor vehicle in this State is prohibited except in cases of emergency. (Acts 1937, pp. 167, 196.)
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

55

92-1413. Retention of records by distributors and dealers.(A) Each distributor shall maintain and keep, for a period of two years, such record or records of motor fuel and/or kerosene received, used, sold and/or delivere'd within this State by such distributor, together with invoices, bills of lading, and other pertinent records and papers as may be required by the Comptroller
General* for the reasonable administration of this Chapter.
(B) Every jobber, dealer, or other person receiving motor fuel and/or kerosene in this State (for sale, distribution, use or consumption, and not specifically covered in this Chapter) shall maintain and keep for a period of two years a record of motor fuel and/or kerosene received, and the purchase price, together with delivery tickets, invoices, and bills of lading, and such other rec-
ords as the Comptroller General * shall require.! (Acts 1937, pro
167, 198.)

92-1414. Inspection of records.-(A) The Comptroller General* of the State of Georgia, or any deputy, employee or agent au; thorized by him, is hereby given authority,
(1) to examine, during the usual business hours of the day, the records, books, papers, receipts, invoices, storage tanks, and any other equipment of any distributor, jobber, dealer, purchaser, common carrier, or other carrier, pertaining to motor fuel and/or kerosene received, sold, shipped, delivered, or used, as the case may be, to verify the truth and accuracy of any statement, report or return, or to ascertain whether or not the tax imposed by this Chapter has been paid, and further,
(2) to examine the records, books, papers, receipts, invoices, storage tanks, and other equipment of any distributor to determine the financial responsibility of the distributor for the payment of the taxes imposed by this Chapter. (Acts 1937, pp. 167, 198.)

92-1415. Tax lien on property.-(A) If any person liable for the tax imposed by the provisions of this Chapter neglects or refuses to pay the same, the amount of such tax (including any interest, penalty or addition to such tax, together with any cost that may accrue in addition thereto) shall be a lien in favor of the State upon all franchises, property and rights to property, whether real or personal, then be'longing to or thereafter acquired
* Now State Revenue Commissioner, see 92-8405, p. 3.
! See 92-9925, p. 61, for penalty.

56

REVENUE LAWS OF GEORGIA

by such person (whether such property is employed by such person in the prosecution of business or is in the hands of an assignee, trustee or receiver for the benefit of creditors) from the date said taxes are due and payable as provided in this Chapter. Such lien shall have priority over any lien or incumbrance whatsoever, except the lien of other state taxes having priority by law, and except that such lien shall not be valid as against any bona fide mortgagee, deeds to secure debt, pledgee, judgment creditor or purchaser whose rights shall have attached prior to the time when the Comptroller General* shall have filed notice of such lien in the office of the clerk of the superior court of the county in which the principal place of business and the property of such person is located (for which filing no fee shall be required.) Such lien shall continue until the amount of said tax, together with any penalties and interest subsequently accruing thereon, is paid. The Comptroller General* may issue a certificate of release of lien when the amount of such tax, together with any penalties and interest subsequently accruing thereon, has been satisfied by such person, and such person may record the same with the clerk of the superior court of the county or counties in which the notice of lien was filed. No mortgagee, pledgee, judgment, creditor, or purchaser shall be entitled to the priority provided for herein, unless he shall within 30 days .after the date of his lien or claim record the same in the office of the clerk of the superior court of the county of the residence of the taxpayer, and notify the Comptroller General* in writing of the nature and character of his claim.
(B) Any sheriff, receiver, assignee, master or other officer, at the time of advertising for sale the property or franchise of any person who is a distributor, is directed to file with the Comptroller General* a statement containing the following information: (1) name or names of the plaintiff or party at whose instance or upon whose account the sale is made; (2) name of the person whose property or franchise is to be sold; (3) the time and place of sale; (4) the nature of the property and the location of the same.
(C) It shall be the duty of the Comptroller General,* after receiving notice as aforsaid, to furnish to the sheriff, receiver, trustee, assignee, master or other officer, having charge of the sale, a certified copy or copies of all motor fue'l and/or kerosene tax, penalties, and interest on file in the State of Georgia as liens against such person, and in the event there are no such liens, a
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

57

certificate showing that fact, which certified copy or copies of certificate shall be publjcly read by such officer at and immediately before the sale of the property or franchise of such person: Provide'd, any such tax, penalty or lien shall have been duly recorded in the office of the clerk of the superior court of the county in which any real estate so sold may lie as provided in paragraph (A) of this section.

(D) It shall be the duty of the Comptroller General* to furnish to any person applying therefor a certificate showing the amount of all liens for motor fuel and/or kerosene tax, penalties, and interest that may be of record in the files of the' Comptroller General* against any person under the provisions of this Chapter. (Acts 1937, pp. 167, 199.)

(E) The lien for taxes imposed by this section shall not have priority as against any bona fide mortgagee, holder or transferee ofa deed to secure debt, pledgee, judgment creditor, or purchaser of or from persons liable for the tax imposed by this se'ction, where the rights of such mortgagee, holder or transferee of a deed to secure debt, pledgee, judgment creditor or purchaser shall have attached prior to the time notice of such lien shall have been filed by the 8tate Revenue Commissioner in the office of the superior court of the county in which the principal place of business or in the county where the property of such person liable for payment of the motor-fuel tax is located. (Acts 1937-38, Ex. Sess., pp. 77, 98.)

92-1416. Discontinuance or transfer of motor fuel busm.ess.(A) Whenever a distributor ceases to engage in business as a distributor within the State of Georgia by reason of the discontinuance, sale or transfer of the business of such distributor, it shall be the duty of such distributor to notify the Comptroller General* in writing at least 10 days prior to the time the discontinuance, sale or transfer takes effect. Such notice shall give the date of discontinuance and, in the event of a sale or transfer of the business, the date thereof and the name and address of the purchaser or transferee thereof. All taxes, not yet due and payable under the provisions of this Chapter shall, together with any and all interest accruing or penalties imposed under this Chapter, notwithstanding any provisions thereof, become due and payable concurrently with such discontinuance, sale or transfer, and it shall be the duty of any such distributor concurrently
* Now State Revenue Commissioner, see 92-8405, p. 3.

58

REVENUE LAWS OF GEORGIA

with such discontinuance, sale or transfer, to make a report and pay all such taxes, interest, and penalties, and to surrender to the Comptroller General* the license certificate therefore issued to said distributor by the Comptroller General.*
(B) Unless the notice above provided for shall have been given to the Comptroller General* as above provided, such purchaser or transferee shall be liable to the State of Georgia for the amount of all taxes, penalties, and interest under this Chapter accrued against any such distributor so selling or transferring his business, on the date of such sale or transfer, but only to the extent of the value of the property and business thereby acquired from such distributor. (Acts 1937, pp. 167, 201.)

92-1417. When tax payment is in default; procedure.-(A) If any distributor shall be in default for more than 10 days in the payment of any excise taxes and/or penalties thereon payable under the terms of this Chapter, the Comptroller General* shnll forthwith proceed to issue execution as provided by law, and said execution shall be returnable to the superior court of the county or the residence of the defendant therein and any suit for the collection of any tax or penalty shall be brought in the county of the residence of the defendant in said suit.
(B) Nothing in this section shall be construed as forfeiting or waiving any rights to collect such taxes by an action upon any bond that may be filed with the Comptroller General* under the provisions of this Chapter, or by suit or otherwise, and in case such suit, action or other proceeding shall have been instituted for the collection of said tax, such suit, action or other proceeding shall not be construed as waiving any other rights herein provided. (Acts 1937, pp. 167, 202.)

92-1418. Refund of taxes erroneously or illegally colleeted.(A) In the event it shall appear to the Comptroller General* that any taxes, interest, or penalties imposed by this Chapter have been erroneously or illegally collected from any distributor, the Comptroller General * shall certify the amount thereof to the Governor of the State, who shall, if he approves, draw his warrant for such certified amount on the Treasurer of the State in favor of such distributor. Such refund shall be paid by the Treasurer of the State to such distributor forthwith from funds collected by the State under this Chapter.
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

59

(B) No refunds shall be made under the provisions of this section unless a written claim therefor setting forth the circumstances by reason of which such refund shall be allowed, which claim
shall be in such form as the Comptroller General* shall prescribe,
shall be sworn to by the claimant, and shall be filed with the
Comptroller General * within two years from the date of payment
of the taxes illegally or erroneously collected. (Acts 1937, pp. 167, 202.)

92-1419. Public inspection of records.-The records of the
Comptroller General * shall at all reasonable times be open to the
inspection of the public. (Acts 1937, pp. 167, 203.)

92-1420. Exchange of information among the States concerning
Motor-Fuel Tax Laws.-The Comptroller General* of the State of
Georgia shall, upon request duly received from the officials to
whom are intrusted the enforcement of the Motor-Fuel Tax Laws of any other State, forward to such officials any information
which the Comptroller General* may have in his possession rela-
tive to the manufacture, receipt, sale, use, transportation and/or shipment by any person of motor fuel and/or kerosene. (Acts
1937, pp. 167, 203.)

92-1421. Rules and regulations concerning motor fuel taxes.-
The Comptroller General* shall prescribe and publish all needed
rules and regulations for the enforcement of this Chapter. The
Comptroller General* and his deputies or other authorized agents
are hereby given the necessary police powers for the purpose of enforcing this Chapter. It is the duty of every arresting officer,
county, municipal and State, to enforce the provis'ons of this Chapter. (Acts 1937, pp. 167, 203.)

92-1422. Effect of partial invalidity of law.-If any part, or parts, section, subsection, sentence, clause or phrase of this Chapter (including sections 92-9905 and 92-9906) are for any reason declared unconstitutional, such decision shall not affect the validity of the remaining portions of this Chapter which shall remain standing as if such Chapter had been passed with the unconstitutional part or parts, section, sub-section, sentence, clause or phras~ thereof eliminated, and it is hereby declared by the
* Now State Revenue Commissioner, see 92-8405, p. 3.

60

REVENUE LAWS OF GEORGIA

General Assembly as a legislative act that it would have adopted this Chapter if such unconstitutional part, or parts, section, subsection, sentence, clause or phrase had not be'en included herein.
(Acts 1937, PP: 167, 206.)

92-9923. Violation of motor-fuel tax law by d,istrihutor.-Any person who shall refuse or neglect to make any statement, report
or return required by the provisions of the motor-fuel tax law (Chapter 92-14), or who shall knowingly make, or shall aid or assist any other person in making a false statement in a return
or report to the Comptroller General* or in connection with an
application for refund of any tax, or who shall knowingly collect or attempt to collect, or cause to be paid to him or to any other person, either directly or indirectly, any refund of such tax without being entitled to the same, or who shall engage in business in the 8tate of Georgia as a distributor without being the holder of an uncancelled license to engage in such business, or who shall sell any motor fuel and/or kerosene, purchased by such person from any person, other than a duly licensed distributor, upon which the tax herein imposed shall not be paid, shall upon conviction there'of be punished by a fine of not less than $500 nor more than $10,000 or imprisonment for a term of not less than 30 days, and not more than one year, or both such fine and imprisonment. Each day or part thereof, during which any person shall engage in business as a distributor without being the holder of an uncancelled license, shall constitute a separate offense within the meaning of this section. (Acts 1937, pp. 167, 204.)

92-9924. Illegal use or sale of tax-exempt motor fuel or kerosene.-Any person (1) purchasing motor fuel and/or kerosene from any distributor tax exempt under the motor-fuel tax law (Chapter 92-14), who shall use or permit to be used any of such motor fuel and/or kerosene for the purpose of generation of power for the propulsion of motor vehicles upon the public highways, or shall sell any of the same in the State of Georgia, or (2) purchasing motor fuel. and/or kerosene from any distributor tax exempt under the motor-fuel tax law (Chapter 92-14) for export, who shall use or permit to be used any of such motor fuel and/or kerosene in the State of Gorgia or shall sell any of the same (except for export, satisfactory proof thereof being furnished at the time and in the manner prescribed by the Comptroller General*) , shall be deemed for all purposes of the motor-fuel tax law
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

61

to be the "distributor" with respect t,p all of the motor fuel and/or kerosene so purchased and to have "received" the same within the meaning of the motor-fuel tax law and shall be liable for the full amount of the tax imposed by the motor-fuel tax law thereon, together with a penalty of 50 per cent., and shall, moreover, in the event of conviction thereof, be punished by a fine of not less than $500 nor more than $10,000 or imprisonment for a term of not less than 30 days or not more than one year, or both such fine and imprisonment. (Acts 1937, pp. 167, 205.)

929925. Failure to file monthly reports of car lots of motor fuel or kerosene.-When any person (not required by the provisions of the motor-fuel tax law to register as a distributor in motor fuel and/or kerosene), purchasing or otherwise acquiring motor fuel and/or kerosene in tank car, transport tank truck, or cargo lots and selling or otherwise disposing of the same for delivery in the State of Georgia, shall fail to submit his monthly
report to the Comptroller General* by the twentieth day of the
next succe'eding month, or when such person shall fail to submit in such monthly report the data required by the motor-fuel tax law, such person shall be guilty of a misdemeanor and shall be fined an amount not greater than $100 for the first offense and shall be fined an amount not less than $100 nor more than $1,000 for each subsequent offense. (Acts 1937, pp. 167, 205.)

92-9926. Failure to retain records required by motor-fuel tax law.-Any person violating any of the provisions of the motorfuel tax law requiring the retention of records, by distributors, jobbers, dealers, or other persons, shall be guilty of a misdemeanor, and shall, upon conviction thereof, be sentenced to pay a fine of $1,000 and cost of prosecution, or to undergo imprisonment for not more than one year, or both in the discretion of the court. (Acts 1937, pp, 167, 206.)

92-9927. Violation of other provisions of motor-fuel tax law.Any person violating any of the other provisions of the motorfuel tax law (Chapter 92-14) or who shall fail to do any other act required by the motor-fuel tax law (Chapter 92-14) shall be guilty of misdemeanor. (Acts 1937, pp. 167, 206.)

* Now State Revenue Commissioner, see 92-8405, p. 3.

62

REVENUE LAWS OF GEORGIA

CHAPTER 2.
DISTILLED SPIRITS AND ALCOHOLIC TAX.
581001. Designation of Chapter.-This Chapter shall be known as the "Revenue Tax Act to Legalize and Control Alcoholic Beverages and Liquors."l (Acts 1837-38, Ex. Sess., pp. 103, 104.)
581002. License authorized on special elections in counties.The license hereinafter provided for and the tax levied on the manufacture, sale and distribution of distilled spirits and alcohol, as authorized by this Chapter, is authorized only in those counties, in which a majority of those voting at an election, to be held for the purpose, vote in favor of taxing and controlling alcoholic beverages and liquors as hereinafter provided for.2 (Acts 1937-38, Ex. Sess., pp. 103, 105.)
58-1011. Definitions.-(a) The words "spirituous liquors" or "distilled spirits" mean any alcoholic beverage containing alcohol
1 The General Assembly at the Extra Session of 1915 prohibited the sale of alcohol, alcoholic liquors, spiritucus liquors, vinous liquors and beverages, together with all mixed liquors, any part of which is spirituous, foreign or domestic spirits, as well as rectified or distilled spirits, absinthe, whiskey, brandy, rum and gin. (Acts of 1915, Ex. Sess., pp. 77, 79.) The repeal of this Act was twice submitted to the people of the State in referendums. On both occasions they voted against repeal. The General Assembly finally passed this Act at the Extra Session of 1937-38. The Act also contains provisions for the regulation of the business of selling intoxicating liquors, and was not enacted merely as a revenue measure. The regulatory provisions of the Act, are, of course, omitted.
2 The following counties, as of December 31st, 1947, have voted for taxing and legalizing the sale of alcoholic beverages and liquors at special election held pursuant to this Act, to-wit: Atkinson, Bacon, Baker, Berrien, Bibb, Brantley, Bryan, Camden, Candler, Chatham, Cobb, Coffee, Dougherty, Emanuel, Evans, Fulton, Glynn, Liberty, Lowndes, McIntosh, Muscogee, Pierce, Pulaski, Quitman, Richmond, Seminole, Tattnall, Terrell, Toombs, Upson, and Ware. Provisions for calling and holding such elections are set out in 58-1003 through 58-1010a, inclusive, but omitted. For license required under this law see 58-1023, p. 203.

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63

obtained by distillation, mixed with water or other substance in solution, and includes brandy, rum, whiskey, gin, cordials, or other spirituous liquors by whatever name called, to include fortified wines as defined by Federal Alcohol Administration, but nothing in this Chapter shall prohibit the sale of wines from natural fermentation of fruits, berries, and other products.
(b) The word "alcohol" means the product of distillation of any liquid, whether rectified or dilated, whatever may De the origin thereof, and shall include synthetic ethyl alcohol.
(c) The word "person" means and include's any individual, partnership, corporation, or association.
(d) The word "manufacturer" means any person, firm, or corporation engaged in manufacturing, distilling, rectifying, or blending any alcoholic beverage, distilled spirits, or alcohol.
(e) The words "wholesaler" or "wholesale distributor" mean any person, firm, or corporation engaged in distribution or selling to retailers for the purpose of resale any of the distilled spirits or alcohol as defined in this Chapter.
(f) The words "retailer" or "retail distributor" mean any person, firm, or corporation engaged in se'lling, at retail, any distilled spirits or alcohol, for beverage purposes, in unbroken packages. (Acts 1937-38, Ex. 8ess., pp. 103, 106.)

581012. Administration of law.-This Chapter shall be administered by the State Revenue Commissioner. No employee of the Commissioner shall, directly or indirectly, have any interest whatsoever in manufacturing, se'lling, transporting, distributing, storing, or otherwise dealing in alcoholic beverages, except in the performance of his official duties. (Acts 1937-38, Ex. Sess., pp. 103, 107.)

581013. Warehouses to be provided.-The State Revenue Commissioner shall furnish warehouses or storage places, in any county or counties wherein the sale of distilled spirits is legalized, throughout the State, as in his discretion he deems expedient, for the purpose of furnishing ample storage space for the products of all manufacturers or distillers. (Acts 1937-38, Ex. Sess., pp. 103, 107.)

581014. Space in warehouse to be rented.-The State Revenue

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Commissioner shall charge a rental on each square foot of floor space, at a rate to be determined by the State Revenue Commissioner,! which rate shall apply, at the same rate per square foot, for all manufacturers or distillers. (Acts 1937-38, Ex. Sess., pp. 103, 107.)

58-1015. Stored liquor to be taxed and stamps affixed.-The distilled spirits so stored in such State warehouses shall be taxed, and the stamp provided for herein affixed, before any of such distilled spirits shall be permitted to be taken from said warehouses. (Acts 1937-38, Ex. Sess., pp. 103, 107.)

58-1016. Lease and operation of warehouses.-The State Revenue Commissioner is authorized and empowered to lease suitable storage places for the conducting of such warehouse business, and shall operate and supervise such warehouses with State employees, who shall be charged with the collection of the State tax herein provided and the rental accruing from such storage place.2 (Acts 1937-38, Ex. Sess., pp. 103, 107.)
58-1017. Bonds of State employees.--Such State employees having charge of collecting said tax or distributing said liquors shall give surety bond in the sum of $10,000, each premium of said bond to be paid by the State. (Acts 1937-38, Ex. Sess., pp. 103, 107.)
58-1018. Liquors not to be delivered except to licensed dealers. -Such State warehouses shall neither deliver nor consign, nor permit to be delivered or to be consigne'd any of the spirituous liquors stored therein to any person, firm, or corporation other than a legally licensed and qualified dealer as defined under the terms of this Chapter. (Acts 1937-38, Ex. Sess., pp. 103, 108.)
58-1019. Misdemeanor to accept liquor except through State
1 The rental charge for space is covered by Section 61 of the amendment to Rules and Regul!'ltions relating to the "Revenue Tax Act to Legalize and Control Alcoholic Beverages and Liquors," the rates being set out as a footnote to Section 58-1046, p. 67.
2 The State Revenue Commissioner in an amendment to the Rules and Regulations of the "Revenue Tax Act to Legalize and Control Alcoholic Beverages and Liquors" fixed charges for the leasing of space, the same being set out as a footnote to Section 58-1046, p. 67.

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65

warehouses.-It shall be unlawful for any person, firm, or corporation either as an individual, wholesaler, or retailer to accept delivery or shipment of spirituous liquors intended for sale except
a through said 8tate warehouses; and upon conviction in court
of competent jurisdiction shall upon an accusation or an indictment charging such illegal acceptance be punished as for a mis-
demeanor. (Acts 1937-38, Ex. Sess., pp. 103, 108.)

58-1020. Transportation of untaxed liquor except to warehouse a misdemeanor.-It shall constitute a misdemeanor for any private, contract, or common carrier to transport any alcoholic beverages or liquors intended for sale in this State except for delivery toa State warehouse provided for in this section, unless the tax on such alcoholic beverages or liquors has been paid and the' evidence thereof attached to the container as provided herein. (Acts 1937-38, Ex. Sess., pp. 103, 108.)
58-1021. Confiscation of vehicle used to transport untaxed liquor.-Any vehicle so used, with the knowledge and consent of its owner, shall be subject to confiscation upon declaration being filed for the purpose by any solicitor of any city court, or solicitor general, in this State, having jurisdiction thereof, under the rules of law now governing the confiscation and condemnation of vehicles used in transporting liquors: Provided, however, it shall be lawful for bona fide claimants of such vehicles to file claim and replevy such property pending condemnation proceedings. (Acts 1937-38, Ex. Sess., pp. 103, 108.)

58-1021.1. Requirement that salaried officer pay into treasury sums receivable from confiscation of vehicles. Limitation on actions to recover sU'ch sum~.-The fiscal authorities of any county or municipality may require that any officer who receives a salary as compensation shall remit any sums to which he may become entitled by virtue of the seizure and condemnation of any vehicle or conveyance used in conveying any liquors or beverages prohibited by law to the treasury of such county or municipality from which such salary is paid. All actions of any kind to collect any such sums from any county, municipality or any officer thereof for which the right of action has accrued prior to the passage of this section shall be brought within 90 days after the enactment of this section or be forever barred; any and all sections to recover on rights of action accruing after the enactment of this section shall be brought within 90 days after such rights of action accrue or be forever barred. (Acts 1945, pp. 447, 448.)

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58-1022. Powers and duties of State Revenue Commissioner.The State Revenue Commissioner shall have the following powers and duties:
(a) To try any of his employees; and to dismiss them as provided for in section 58-1012, if found guilty.
(b) To issue licenses provided for in this Chapter,and to decline to issue any license to any person or corporation who in his reasonable discretion are not proper persons to have such permits. Any person, firm, or corporation who after securing a permit as provided in this Chapter,' shall be convicted, in a court of competent jurisdiction, of selling or serving spirituous liquors on the premises in unbroken package's of any size shall immediately have their license revoked and it shall be mandatory on said State Revenue Commissioner to revoke said license.
(c) To revoke or cancel for cause' after hearing any license issued by him under authority of this Chapter.
(d) To provide forms for application for licenses and of all reports which he deems necessary in administering the same.
(e) To fix standards not in conflict with those prescribed by the laws of this State and of the United States.
(f) To issue rules and regulations governing all advertising of distilled spirits within this State.
(g) To issue rules and regulations not inconsistent with the Federal laws or regulations requiring informative labeling of all distilled spirits offered for sale hereunder.
(h) To adopt and promulgate, repeal and amend such rules, regulations, standards, requirements, and orders not inconsistent with this Chapter or any law of this State or of the United States as he may deem necessary to control the manufacture, sale, distribution, storage, or transportation of distilled spirits and alcohol, in accordance with the provisions of this Chapter, and the conditions under which same may be withdrawn from said warehouses and distributed.
(i) The State Revenue Commissioner shall on the first day of January of each and every year after this Chapter goes into effect, prepare a detailed report of its operation, which shall be submitted to the Governor; and also to each member of the General Assembly upon the convening thereof in regular session.
(j) Agents and inspectors appointed by the State Revenue

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67

Commissioner for the enforcement of this Chapter are empowered and authorized to enter upon the premises of any person engaged in the manufacture, sale, distribution, storage, or transportation of alcoholic beverages and liquors at any time for the purpose of inspecting said premises and shall have access during such inspection to all books, records, and supplies relating to the manufacture, sale, distribution, storage, and transportation of alcoholic beverages and liquors.
(k) It is made the duty of the Revenue Commissionerl to revoke or cancel any license issued to any manufacturer, wholesaler, wholesale distributor, retailer, or retail distributor, for any wilful violation of any of the provisions of this Chapter, or for the wilful violation of any rule promulgated by the Revenue Commissioner'" under the terms and provisions of this Chapter; and after revocation or cancellation, there shall be no renewal or reissuance of such license for a period of two years from the date of revocation or cancellation. (Acts 1937-38, Ex. Sess., pp. 103, 108.)

58-1046. Taxes on liquors imported or manufactured.-There shall be levied and collected, on all distilled spirits imported into this State a tax of $1 per wine gallon; and on all alcohol imported into this State a tax of $2 per wine gallon; and a proportionate tax at like rates on all fractional parts of a gallon. There shall be levied and collected on all distilled spirits, manufactured in this State from Georgia grown products, a tax of 50 cents per wine gallon; and on all alcohol manufactured in this State not from Georgia grown products, a tax of $1 per wine gallon; and a proportionate' tax at like rates on all fractional parts of a gallon.1 (Acts 1937-38, Ex. Sess., pp. 103, 115.)
* Meaning State Revenue Commissioner, see 92-8401, p. 1.
1 In addition to the foregoing charges, the State Revenue Commissioner has
set up rental charge under an amendment to the Rules and Regulations of the
"Revenue Tax Act to Legalize and Control Alcoholic Beverages and Liquors," the
same being as follows:
Section 61. For storing in State Warehouse, and for inspection fees and charges for unloading and/or receiving in State Warehouses and releasing alco-
holic beverages and liquors to licensees, the wholesale dealer will pay to the
Commissioner, or his agents and employees, at the time such liquors, whiskeys
and alcoholic beverages are released, the sum of Three Dollars ($3.00) per gal-
lon or any fractional part thereof, for floor space occupied by alcoholic beverages,
whiskeys and liquors of any dealer, and provided the same shall not have been
stored in said State Warehouses exceeding four (4) months, the charge being
for four (4) months or any fractional part thereof; and provided further that

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58-1047. Reports by carrier of liquors transported.-Every person or common or contract carrier transporting distilled spirits, liquors, and wines into the State shall immediately report same to the State Revenue Commissioner, which report shall show the consignor, consignee, and quantity delivered. (Acts 1937-38, Ex. Sess., pp. 103, 115.)

58-1048. Failure of carrier to report is misdemeanor.-Upon failure to comply with the terms of section 58-1047, said person or common or contract carrier, its agents, and employees, shall be guilty of a misde'meanor, and upon conviction thereof shall be so punished. (Acts 1937-38, Ex. Sess., pp. 103, 115.)
58-1049. Tax on liquors exported.-On liquors exported beyond the limits of this State, there shall be a tax of 15 cents per wine gallon. (Acts 1937-38, Ex. Sess., pp. 103, 116.)

58-1050. Revenue stamps on liquor.-The State Revenue Commissioner shall prescribe suitable stamps in proper denominations denoting the payment of taxes imposed by this Chapter, and the tax provided shall be administered and collected by means of adhesive stamps lithographed with an intricate geometric design on safety paper or in a manner as may be prescribed by the Revenue Commissioner.1 (Acts 1937-38, Ex. Sess., pp. 103, 116.)

58-1051. Stamps to be affixed by manufacturer or wholesaler. -Every manufacturer or wholesaler before shipment or delivery to a retailer shall affix or cause to be affixed to each bottle or container of distilled spirits a stamp indicating the payment of the proper amount of tax. Every manufacturer, distiller, or wholesaler, who may sell, ship, or deliver to each other shall affix or cause to be affixed to each bottle or container of distilled spirits or liquors, stamps indicating the' payment of the proper amount of tax thereon. (Acts 1937-38, Ex. Sess., pp. 103, 116.)

58-1052. Mutilated stamps may be replaced.-The State Reve-
1 Meaning State Revenue Commissioner, see 92-8401, p. 1.
if such liquors are stored in State Warehouse longer than four (4) months, an additional charge of twenty-five cents (25c) per gallon per month shall be charged to and paid by such wholesale licensee at the time such liquors are delivered or released to such wholesalers.

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69

nue Commissioner may, in his discretion, replace mutilated stamps when fully satisfied that said stamps have not been used. (Acts 1937-38, Ex. Bess., pp. 103, 116.)

58-1053. Importation of liquor without payment of tax.-The Revenue Commissionerl shall be authorized in his discretion to permit importation of distilled spirits or alcohol into any county, where the manufacture and sale of the same has been legalized, by permitting the same to be shipped to a State warehouse or warehouses and there stored without such payment of tax, provided for herein, but such rules and regulations shall provide for the collection of all taxes due on distilled spirits or alcohol as it is withdrawn from the State warehouse and the tax stamps affixed thereon. (Acts 1937-38, Ex. Sess., pp. 103, 116.)

58-1054. Cancellation of stamps.-Each tax stamp upon being affixed to a bottle or other container of distilled spirits shall immediately be canceled by the person engaged in said business by placing in ink across the face of said stamp in legible form the license number of said person. (Acts 1937-38, Ex. Sess., pp. 103, 116.)

58-lOSS. Reuse, counterfeiting, or forging of stamps.-The reuse of any stamp indicating payment of tax shall be unlawful. The counterfeiting or forging of any stamp shall be unlawful and any person guilty of committing either of said acts forbidden in this section shall be' guilty of forgery, and upon conviction be punished as for a forgery. (Acts 1937-38, Ex. Sess., pp. 103, 117.)

58-1056. Possession of unstamped liquor; seizure; punishment. -The possession of any distilled spirits or alcohol by any person which does not bear the tax stamps provided for herein shall be unlawful, and such distilled spirits or alcohol shall be subject to seizure by any peace officer, or agent of the Revenue Commissioner,1 and the offender shall be guilty of a misdemeanor and upon conviction shall be punished as such. (Acts 1937-38, Ex. 8ess., pp. 103, 117.)

58-1057. Unlawful sale or purchase of unstamped liquor.-The sale or purchase of any distilled spirits or alcohol as defined in
I Meaning State Revenue Commissioner, see 92-8401, p. 1.

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this Chapter, by any person, which does not bear the tax stamps provided for herein shall be unlawful, and the offender, buyer or seller, or both, shall be guilty of a misdemeanor and upon conviction shall be punished as such. (Acts 1937-38, Ex. Sess., pp. 103, 117.)

581058. Fortified wines; tax.-Any wines or other beverages made by fermentation, to which there has been added distilled spirits, and where the alcoholic content is more than 21 per cent. alcohol by volume, are classed as liquor and their manufacture, sale, and distribution are made subject to all the re'strictions, penalties, and regulations as are imposed by this Chapter on distilled spirits or alcohol, except taxes, but upon all such win2s under 14 per cent. by volume there shall be levied a tax of 25 cents per wine gallon on such wines made exclusively from fruits, berries, grapes, and other products grown in Georgia, and on all such wines over 14 per cent., there shall be levied and collecte'd a tax of 50 cents per wine gallon where such wines are made from or contain ingredients made from products grown outside the state of Georgia.
Such wines as are described in this section are commonly known as "fortified wines" and nothing in this Chapter shall be construed to regulate the sale of such wines or wines made from natural fermentation of fruits. grapes, and berries containing an alcoholic content of not more than 14 per cent. alcohol by volume.1 (Acts 1937-38, Ex. Sess., pp. 103, 117.)

581059. Chapter not appHca,ble to ethyl alcohol used for certain purposes.-The' provisions of this Chapter shall not apply to ethyl alcohol intended for use and/or used for the following purposes:
(a) For scientific, chemical, mechanical, industrial, medicinal, and culinary purposes.
(b) For use by those authorized to procure the same tax-free, as provided by the Act of Congress and regulations promulgated thereunder.
(c) In the manufacture of denatured alcohol produced and used as provided by the Acts of Congress and regulations promulgated thereunder.
1 See Chapter 3, p. 73 as to tax on foreign and domestic wines.

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71

(d) In the manufacture of patented, patent, proprietary, medicinal, pharmaceutical, antiseptic, toilet, scientific, chemical, mechanical, and industrial preparations or products, unfit for beverage purposes.
(e) In the manufacture of flavoring extracts and syrups, unfit for beverage purposes. (Acts 1937-38, Ex. Sess., pp. 103, 118.)

58-1065. Untaxed liquors contraband, seizure and disposition thereof.-It shall be unlawful for any persons, firm, or corporation to sell, possess, conceal, store, or convey any vinous, malt, or spirituous liquors or beverages whereon any tax or license fee is imposed by this Chapter, and upon which such tax or license fee has not been paid; and any peace officer or agent of the State Revenue Commissioner shall have' the authority and it shall be his duty to declare contraband any distilled spirits or alcohol which does not bear the revenue stamps of the State, or that is found without such stamp whether for sale or otherwise, in any county, in the State where' the sale of such distilled spirits and alcohol is not authorized under the terms of this Chapter or its amendments; all contraband liquors, distilled spirits or alcohol, seized as contraband, shall be immediately delivered to the State Revenue Commissioner,l or persons designated by the Commission* to receive the same, and by them either destroyed or sold at public sale, under such rules and regulations as the Commissionerl shall hereafter adopt, and the proceeds of such sale retained by the Commissionerl and paid over to the lawful authority to receive revenue from the sale of liquor; but nothing in this Chapter shall prohibit the other law enforcement agents and officers of this State from seizing and prosecuting persons illegally possessing or selling distilled spirits and alcohol in countie's in the State where the sale of same has not been authorized by this Chapter or its amendments. The authority to seize as contraband distilled spirits and alcohol as set out herein shall extend to counties where the sale and possession of the same is made legal by this Chapter or any of its amendments where such liquors, distilled spirits, or alcohol are sold contrary to the provisions hereof or found in possession of any person, firm, or corporation, and not bearing the prescribed stamps showing taxes paid thereon in this State. (Acts 1937-38, Ex. Sess., pp. 103, 119.)
* Now State Revenue Commissioner, see 92-8405, p. 3.
1 Meaning State Revenue Commissioner, see 92-8401, p. 1.

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581066. Prosecution of violators of liquor laws.-The Revenue Commissioner,l or his agents, are also authorized, and it shall be their duty to secure warrants or other form of criminal process against all offenders in counties where the sale of distilled spirits and alcohol is not authorized under the terms of this Chapter, and in counties where the sale of distilled spirits and alcohol is authorized under the terms of this Chapter but where the same is being sold contrary to the provisions hereof, and the Reve'nue Commissioner,l or his agents, are authorized and it shall be their duty to prosecute such offenders. (Acts 1937-38, Ex. Sess., pp. 103, 120.)

581069. Violation of Chapter or of regulations a misdemeanor. -Whoever violates any of the provisions of this Chapter for which no specific penalty is provided, or any of the rules and regulations issued under authority of this Chapter, and in accord with the provisions of this Chapter, shall be guilty of a misdemeanor, and upon conviction, shall be punished as for a misdemeanor as provide din 27-2506.2 (Acts 1937-38, Ex. Sess., pp. 103, 121.)

58-1071. No exception from fees or tax.-There shall be no exception from the permit fee's, license fees, and/or tax as provided by this Chapter in favor of any person whatsoever.3 (Acts 1937-38, Ex. Sess., pp. 103, 121.)

58-1072. Effed of partial invalidity of Chapter.-Each and every provision and section of this Chapter is separately enacted, and should any provision of this Chapter be held invalid, no other provision shall be affected thereby, and the remaining provisions shall continue in full force and effect. (Acts 1937-38, Ex. Sess., pp. 103, 122.)

1 Meaning State Revenue Commissioner, see 92-8401, p. 1. 2 It is also a felony for any person to distill or make distilled spirits, except as permitted by this section. Section 58-1067, p. 206. 3 Manufacturers, wholesalers an dretailers are required to secure a license from the State Revenue Commissioner and the county or municipal authority, depending upon the location of the business. See 58-1023 through 58-1028, inclusive, pp. 203, 204 and 58-1030 through 92-1034, inclusive, pp. 204, 205.

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73

CHAPTER 3.
DOMESTIC AND FOREIGN WINE TAX.1
58901. Taxes on domestic and foreign wines; definitions.The following taxes shall be levied and collected on all wines manufactured, sold, possessed, or offered for sale within the State:
(a) On domestic wines having an alcoholic strength of not more than 14 % alcohol by volume-five cents per gallon. Domestic wines are hereby defined and declared to be those wines manufactured wholly within this State from fruits and berries grown only within the State of Georgia and produced by natural fermentation.
(b) On foreign wines having an alcoholic strength of not more
than. 14 % alcohol by volume-50 cents per gallon. Foreign wines
are hereby defined and declared to be wines which are imported in whole or in part in the State of Georgia, or manufactured in the' State of Georgia from products imported in whole or in part from without the State of' Georgia and produced by natural fermentation.
(c) On foreign and domestic wines whether fortified or not
having an alcoholic strength of more than 14 % alcohol by
volume-$l per gallon. (Acts 1937, pp. 851, 853; 1937-38, Ex. Sess., pp. 185, 186; 1941, pp. 234, 236.)
1 The prohibition law of 1915 was modified by an Act of the General Assembly of 1935 and approved in a referendum on May 15, 1935 by permitting Georgia growers of grapes, fruits, and berries to make wine by natural fermentation (Acts 1935, p. 492.) Such wines though were free from taxation. The Act from which these section were codified was passed by the General Assembly in 1937. It was passed as an amendment to the Act of 1935, but the non-tax provisions of the former Act were repealed and a tax imposed on domestic as well as foreign wines. Since the passage of this Act seventy-three (73) counties allow the sale of wine. The 1937 law was codified in the supplement to the Code as a new Chapter. The Chapter on domestic wines codified as Chapter 58-8 was retained in the Code. This Chapter has not been included due to the fact that it does not produce any revenue for the state.

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58-906. Wine revenue stamps.-The taxes herein levied under section 58-901 shall be paid through the use of wine revenue stamps, as herein provided for. 1 The State Revenue Commission* shall design and issue such stamps of such denomination as may be necessary, and shall require of each winery, manufacturer, wholesaler or jobber that such stamps be purchased and affixed to each and every bottle of wine, or other container of wine, stored, manufactured, sold or offered for sale within the State. Such wine revenue stamps shall be sold and distributed, and shall be affixed in such manner as prescribed by the State Revenue Commission.* The tax prov:ided shall be administered and collected by means of adhesive stamps lithographed with an intricate geometric design on safety paper.2 (Acts 1937, pp. 851, 855.)

58-907. Stamping.-No stamps evidencing the tax herein levied shall be of the denomination of less than one point, and each separate container shall be properly stamped with a stamp of the proper denomination therefor. Stamps shall be affixed by the winery, manufacturer or jobber whenever such establishment is located within this State, and by the manufacturer, wholesaler or jobber of foreign wines. (Acts 1937, pp. 851, 855.)

58-908. Discount on stamps.-When stamps are purchased in
quantities in excess of $100, a discount may be allowed by the
State Revenue Commission* not to exceed 5 per cent. of such pur-
chase. (Acts 1937, pp. 851, 856.)

58-909. Rules and regulations in following sections; force and effect.-The rules and regulations set out in sections 58-910 to 58-923, inclusive, shall be of force and effect in the administration of this Chapter. (Acts 1937, pp. 851, 856.)

58910. Carriers transporting wine to file copy of invoice or freight hill.-Every railroad company, express company or any other public or common carrier, transporting any shipment of wine into the State shall file with the State Revenue Commission"' for each such shipment a copy of or a duplicate invoice or freight
* Now State Revenue Commissioner, see 92-8405, p. 3.
1 Monthly reports must be made to the State Revenue Commissioner as to the amount of wine revenue stamps on hand and etc. See 58-905, p. 210.
2 A license tax, however, is required by 58-902 through 58-903, p. 210.

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75

bill therefor within five days after the arrival of such shipment at the point of destination. (Acts 1937, pp. 851, 856.)

58-911. No wine to be brought in by carriers unless stamped.It shall be unlawful for any railroad company, express company or other public or common carrier or other person to transport into this State from without the State any wine that does not bear a Georgia wine revenue stamp as evidence of the tax thereon having been paid to the 8tate on each and every package, case, barre'l or other container thereof. Acts 1937, pp. 851, 856.}

58-912. No wine to be brought by motor or other vehicle or boat unless stamped.-No automobile, truck, bus, boat, conveyance or vehicle of any kind whatever, or the operator thereof, shall transport into the State wines from without the State, unless and until each and every container thereof shall have affixed thereto the proper wine revenue stamps of the State as evidence of the Georgia wine tax having been paid on such product, under rules and regulations, which may be provided for in this Chapter or wherever prescribed by the State Revenue Commission.* (Acts 1937, pp. 851, 856.)

58-913. Sales of wine, except by licensed dealers and of stamped oommodities, unlawful.-No person, firm or corporation shall sell, offer for sale, store or possess for the purpose of selling, wines, without first having obtained a license appropriate to the type of business carried on by such person, firm or corporation. No person, firm or corporation shall sell, ,offer for sale, store or possess for the purpose of selling any wine, which does not bear the proper wine revenue stamp as evidence of the tax provided for in this Chapter having been paid to the State. (Acts 1937, pp. 851, 856.)

58-914. State Revenue Commissioner to make rules concerning wine.-The State' Revenue Commission* shall have the power to make and publish reasonable rules and regulations not inconsistent with this Chapter or otber laws or the Constitution of the State or of the United States, for the enforcement of this Chapter and all of its provisions and for the collection of revenues provided for hereunder. (Acts 1937, pp. 851, 857.)
* Now State Revenue Commissioner, see 92-8405, p. 3.

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58-915. Searches and seizures.-The state Revenue Commission* is hereby given the power and authority to search or examine any warehouse, boat, store, storeroom, automobile, truck or other conveyance or place of storage (except private residences, which may be searched only in the manner prescribed by law) whenever probable cause exists to believe that the terms of this Chapter have been or are being therein violated. It shall be the duty of the State Revenue Commission* or its agents to inspect all such vehicles or premises whenever necessary for the enforcement of this Chapter, and any wine apprehended by said Commission* or its agents without being properly stamped with the necessary wine revenue stamps, showing the Georgia wines tax thereon has been paid, is hereby declared to be contraband and may be seized and destroyed as such. (Acts 1937, pp. 851, 857.)

58-916. Wineries to keep books; open to inspection.-Each winery or manufacturer of wine in this State shall keep books showing the amount and character of all raw products, pulp, or other materials used in the making of wine purchase'd or used by said winery or manufacturer of wine,and shall keep books showing the amounts and kinds of all wine manufactured or made by such winery or manufacturer, which books shall be open at all times to the' inspection of the State Revenue Commission* or its agents for the purpose of permitting the State Revenue Commission* or its agents to determine whether or not the wine tax provided for in this Chapter has in each instance been paid. (Acts 1937, pp. 851, 857.)

58-917. Monthly reports by wineries and dealers.-Each winery or manufacturer of wine', or wholesaler, jobber, or retail dealer in wines, shall make monthly reports to the State Revenue Commission* on forms prescribed by such Commission,* furnishing to said State Revenue Commission* such information as it may require for the purpose of determining whether or not the wine tax provided for in this Chapter has in each instance been paid. (Acts
1937, pp. 851, 858.)

59-918. Monthly reports by carriers of wine.-Every common or contract carrier for hire transporting wine in this State shall make monthly reports to the State Revenue Commission* on forms
prescribed by said Commission,* furnishing to said Commission*
* Now State Revenue Commissioner, see 92-8405, p. 3.

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77

such information as it may require, so that said Commission* may determine whether or not the wine so prescribed has had paid thereon the tax provided for in this Chapter. (Acts 1937, pp. 851, 858.)

58-919. Commissioner's right to inspect hooks and records of wineries.-The State Revenue Commission* is hereby given the authority to inspect, at any time it may see fit, books, records or memoranda of any winery or manufacturer of wine, or wholesaler, jobber, or retail dealer in wine or common or contract carrier for hire, hauling wine, so that said Commission* may determine whether or not the wine tax provided for in this Chapter has in each instance been paid. (Acts 1937, pp. 851, 858.)

58-920. Standards and regulations of Federal Alcohol Administration adopted.-The "Standards of Identity for Wine" and the regulations relating to "Labeling and Advertising of Wine," promulgated or hereafter promulgated by the Federal Alcohol Administration of the United States Treasury Department, and known, respectively, as Regulation Number 4, Article 2, and Regulation Number 4, Articles 3 and 6, are hereby. adopted by Georgia and incorporated and made a part of this Chapter. (Acts 1937, pp. 851, 858.)

58-921. Enforcement of standards by State Revenue Commissioner.-The enforcement of the provisions relating to the "Standards of Identity for Wine" and the "Labeling and Advertising of Wine," referred to herein, shall be under the jurisdiction of the State Revenue Commission.* It shall be lawful for said Commission* through any of its authorized agents, to suspend the permit and confiscate any stock on hand, on display, or in storage, of any wholesale or retail dealer who has not complied with the regulations aforesaid. (Acts 1937, pp. 851, 858.)

58-922. Wines to comply with Chapter before offered for sale. -All wines, whether domestic or foreign, must first comply both with the provisions hereinbefore set forth and all other provisions of this Chapter before coming into possession of either a wholesale or retail dealer for sale to a consumer. (Acts 1937, Pl' 851, 859.)
* Now State Revt-._,p' Commissioner, see 92-8405, p. 3.

78

REVENUE LAWS OF GEORGIA

58-923. Rules and regulation.s for storing of wines.-State Revenue Commission* is authorized to make such reasonable rules and regulations as will permit bona fide wineries to make or import wines, the sale of which is not prohibited herein, for storage or holding, without the payment of tax thereon, until such wines are bottled or otherwise placed in container for sale, upon the giving of a bond under conditions and in an amount prescribed by said Commission.* (Acts 1937, pp. 851, 859.)

58-924. Violation of Chapter a misdemeanor.-Anyone who knowingly and with intention to evade the payment of either the license tax or the stamp tax provided for herein, fails to pay such tax on wines; or anyone who with intent to evade the terms of this Chapter violates any of the terms of said Chapter, or any rule or regulation made and published by the said Revenue Commission* for the e:nforcement of said Chapter, shall be guilty of a misdemeanor and punished therefor as is provide'd by law. (Acts 1937, pp. 851, 859.)

58-931. Effect of partial invalidity of Chapter.-If any provision of this Chapter or the application thereof to any person or circumstances is held invalid, the remainder of the Chapter and the application of such provision to other persons or circumstances, shall not be affected thereby. (Acts 1937, pp. 851, 860.)

58-932. License f~s by counties an.d municipalities unchanged. -Nothing in 58-901, 58-902 shall be construed to change the law with reference to license fees by counties and municipalities. (Acts 1937-38, Ex. Sess" pp. 185, 188.)

* Now State Revenue Commissioner; see 92-8405, p. ""

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79

CHAPTER 4.
MALT BEVERAGES TAX.!
58-701. Dealing in malt beverages declared a privilege.-The business of manufacturing, distributing, selling or otherwise dealing in malt beverages as hereinafter defined is a privilege under the laws of this state, and there are hereby imposed license and excise taxes as hereinafter specified, to be paid for the exercise of such privilege. (Acts 1935, p. 73.)
58702. Provisions of Chapter declared severable.-The provisions of this Chapter are severable, and if any part thereof shall be finally held unconstitutional the same shall not affect the remaining parts thereof. (Acts 1935, p. 73.)
58-703. Revenue Commissioner to enforce Chapter and promul.
gate regulations.-The State Revenue Commission* of this State,
hereinafter referred to as the Commission,* shall enforce thIs
Chapter and shall promulgate such regulations as it deems necessary for this purpose. (Acts 1935, p. 73).
58-704. Definitions.-----"Malt beverages" shall be defined to mean fermented beverages made whole or in part from malt, or any similar fermented beverage. But no such malt beverages shall be sold under the provisions of this Chapter which contain more
* Now State Revenue Commissioner, see 92-8405, p. 3.
1 Althou2:h the people of the state refused to repeal the prohibition law of 1915 under the -referendum held on May 15, 1935, a majority voted to modify such law by allowing -tne manufacture, distribution and sale of malt beverages. This Act became effective llb"'lediately after the referendum. It has been amended since such time, and the foregoing "ections cover the' original act as well as the amendments. Beer is now sold in nineLJ'i'our (94) counties of the State. The duties of the State Revenue Commission were ""'ansferred to the State Revenue Commissioner by the General Assembly at its 191)'_38 Ex. Sess., as previously set out. The Code sections, however, have not been chal'~ed.

80

REVENUE LAWS OF GEORGIA

than six per cent. of alcohol by volume. "Brewers" are persons who manufacture malt beverages. "Wholesale dealers" are persons other than brewers who sell malt beverages to retail dealers or for the purpose of resale only. "Retail dealers" are persons other than wholesale dealers or brewers who sell malt beverages irrespective of the quantities sold. The word "person" means an individual, firm, partnership, association, corporation or other group of persons acting as a unit. (Acts 1935, p. 73.)

58-705. Excise tax on malt beverages.-There is hereby imposed upon the business of selling malt beverages an excise tax in the sum of $4.50 for each container sold as hereinafter specified, containing not more than 31 gallons, and at a like rate for fractional parts, where the beverage is sold in or from a barrel or bulk container, such beyerage being commonly known as tap or draft beer, and where the beverage is sold in bottles, cans, or other containers and not sold in or from a barrel or bulk container as above specified, there is hereby imposed upon the business of selling malt beVerages an excise tax in the amount of two cents for each 12 ounces or proportionally thereof, so as to graduate the tax on bottles or cans of various sizes: Provided, there shall be no excise tax on sales of malt beverages sold to persons outside of this State for resale or consumption outside of this State, nor upon sales of malt beverages sold to stores or canteens located on United States army posts or reservations.1 (Acts 1935, pp. 73, 74; 1937, pp. 148, 150; 1937-38, Ex. Sess., p. 173; 1939, p. 101.)
58-707. Fidelity bond to pay taxes on malt beverages.-Before any brewer licensed by this state shall sell malt beverages in this State and before any wholesale dealer licensed by this State, or any other retail dealer, shall sell such beverages in this State purchased from a person other than a brewer or wholesale dealer licensed by this State, such persons shall file with the Commission* a fidelity bond in the' amount of $5,000 conditioned to pay to
said Commission* such taxes as shall thereafter become due from
such persons under this Chapter. Said bond shl'll1 have as surety a reputable bonding company approved for this purpose by the
Commission. * Cash or securities of the United States or of any
State thereof, or of any subdivisio11 of this State, provided such
- ; -Now State Revenue Commi=lOner, see 92-8405, p. 3. 1 Brewers, wholesale d.....1ers, and retail dealers must pay a license, see
58-706, p. 207.

REVENUE LAWS OF GEORGIA

81

securities are not in default, may be acce'pted in lieu of such bond: Provided, that in the event said bond or cash or securities at any time ceases to be in force for the full amount herein specified, the person filing same shall not be entitled to any privileges under this Chapter until same is restored to effect for the full amount herein specified. (Acts 1935, p. 76.)

58-708. Brewers to make monthly reports and pay tax.-Within 15 days after the close of each month brewers shall file with the Commission* duplicate invoices of their sales of malt beverages during the preceding month subject to tax hereunder, and at such time shall pay the Commission* the amount of tax specified on such sales. (Acts 1935, p. 74.)

58-709. Whole,sale dealers in malt beverage to file reports and pay tax.-Wholesale deaiers shall, within 15 days after the close of each month, file with the Commission* re'ports of their purchases of malt beverages from persons other than brewers or wholesale dealers licensed by this State, and shall file duplicate invoices of their sales of such malt beverages within this State as have been purchased from persons other than from brewers or wholesale dealers licensed by this State, and shall at such time pay to the Commission* the amount of tax specified on such sales. There shall be no additional tax due on sales by wholesalers in the case of malt beverages purchased from brewers or whole'sale dealers licensed by this State. (Acts 1935, p. 74.)

58-710. Retail dealers in malt beverages to file reports, and pay
tax.-Retail dealers who purchase malt beverages from persons other than brewers or wholesale dealers licensed by this State shall, within 15 days after the close of each month, file with the Commission* reports of such purchases and of their sales of such malt beverages as have been purchased from persons other than brew~rs or wholesale dealers licensed by this State, and at the same time pay to the Commission* the amount of tax specified on such sales. There sha!! be no additional tax due on sales py retail dealers of malt beverages purchased from wholesale dealers or brewers licensed by this States. (Acts 1935, p. 75.)

58-711. Reports to be under oath.-Any report made to the
* Now State Revenue Commissioner, see 92-8405, p. 3.

82

REVENUE LAWS OF GEORGIA

Commission* as specified in this Chapter shall be made under oath and under such regulations as the Commission* shall prescribe. (Acts 1935, p. 78.)

58-712. Penalty for failure to report or filing false report.If any brewer, wholesale dealer or retail dealer shall fail to file
a report as required by sections 58-707, 58-708, o.r 58-709, or files a false or incomplete report, the State Revenue Commission* shall enter a report or return for such delinquent from the best informa- .
tion available and shall add to the tax assessed as a part of the tax 25 per cent. of the gross tax fixed by the Commission* and the delinquent shall be notified by mail within 10 days of the entering of the return. The amount of the tax thus determined shall become fixed and collectible after the expiration of five days after such notice is mailed, and shall be prima facie correct unless changed or corrected by order of the Commission.* (Acts 1935, p. 75.)

58-713. Failure to report, misdemeanor.-Any person, firm or corporation, and each and every officer, employee and agent thereof, who shall continue in the business herein described without making the report to the State Revenue Commission,* as herein required, shall be' guilty of a misdemeanor. (Acts 1935, p. 76.)
58-714. Revocation of license for failure to report.-The State Revenue Commission* shall have power and authority to revoke or cancel any license or permit issued under this Chapter for wilful failure or refusal to file the reports herein required. (Acts 1935, p. 76.)

58-715. Records of sales to be kept.-Every such orewer, wholesale dealer or retail dealer shall keep and preserve a proper record of all malt liquors manufactured, purchased and sold by him with such other records as the Commission* may prescribe, which records shall be kept for a period of three years before being destroyed and shall at all times be open to inspection by the Commission,* or any authorized agent or employee thereof, and such records shall be kept for a period of three years from the date of such purchase or sale. (Acts 1935, p. 75.)
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

83

58-720.-Interest and penalty on delinquent taxes.-Persons who shall be delinquent in the payment of license taxes hereinabove provided for shall in addition to criminal liability therefor, be liable for interest and for a penalty of double the amount of such taxes within the discretion of the Commission.* Persons who sell malt beverages under the terms of this Chapter without paying the excise taxes hereinabove provided for shall, in the discretion of the Commission, * be subject to interest upon such taxes at the rate of one per cent., for each month from the time of delinquency, in addition to the criminal liability hereinabove provided for. (Acts, 1935, p. 78.)

58-721. Manner of collecting taxes; fi. fas.-Fi. Fas. may be issued for the collection of license and excise taxes hereinabove provided for, and such taxes may be collected in any other manner provided by law for the collection of license and excise. (Acts 1935, p. 78.)

58-723. Penal provisions.-The following shall be offenses in this State, each punishable by a fine of not less than $100 nor more' than $1,000, or imprisonment for not more than 12 months, either or both within the discretion of the court:
(1) Manufacturing or selling of wholesale malt beverages without having secured a license to engage in such business as specified in this Chapter.1
(2) In the case of brewers, failing to report to the State Revenue Commission* on all sales of malt beverages made in this State as specified in this Chapter.
(3) Failing to report to the State Revenue Commission* all purchases for the purpose of resale in this State, and sales of malt beverages purchased from persons other than brewers or wholesale dealers licensed by this State as specified in this Chapter.
(4) Failing to pay any tax imposed by this Chapter at the time spe'cified.
(5) carrying on the business of a brewer without having filed a bond as hereinabove provided, or in the case of wholesale dealers and retail dealers, selling in this State malt beverages pur-
* Now State Revenue Commissioner, see 92-8405, p. 3.
1 See 58-706, p. 207 as to licenses required.

84

REVENUE LAWS OF GEORGIA

chased from persons other than brewers or wholesale de'alers licensed by this State, without having filed a bond as provided by this Chapter.
(6) Evading or violating or conspiring with others to evade or violate any provision of this Chapter.
(7) Violating any rule of the State Revenue Commission* promulgated within the scope of this Chapter. (Acts 1935, p. 77.)

58-725. Violation of Chapter a misdemeanor.-Any person who

violates the provisions of this Chapter, and all officers, directors,

partners and employees of any corporation, partnership or firm

that violates any of the provisions of this Chapter, shall be guilty

of a misdemeanor and punishable as such, unless otherwise pro-

vided herein. (Acts 1935, p. 80.)

,

58-735.1 Bottles and cans to have tax-paid crowns or lids.-Any person, firm or corporation engaged in the business of selling or distributing either at wholesale or retail, the malt beverages specified in this Chapter, in bottles or cans, shall not sell nor offer for sale, or possess for the purpose of sale, any bottle or can containing such malt beverages, unless such bottles or cans shall have attached or affixed thereto what is known as a tax-paid crown or lid-crown, showing that the tax has been paid on the malt beverages contained in such bottle or can. (Acts 1937, pp. 148, 153.)

58-736. Barrels and fractional containers to be stamped.-N0 person, firm or corporation engaged in the business of selling or distributing, either at wholesale or retail, the malt beverages legalized by this Chapter, in barrels, or any fractional part of a
barrel, except in bottles or cans, shall sen or offer for sale, or possess for the purpose of sale any barrel or fractional part of a barrel containing the malt beverages herein referred to, except in bottles or cans, without having attached or affixed to any such container a stamp showing that the tax has been paid upon the malt beverages contained therein. (Acts 1937, PP. 148, 154.)

58-737. Commissioner to make rules to carry out provisions for revenue stamp.-The State Revenue Commission* is hereby em-
* Now State Revenue Commissioner, see 92-8405, p. 3.
1 The omitted sections apply to licenses and may be found on pp. 207-209.

REVENUE LAWS OF GEORGIA

85

powered and authorized to make, provide and promulgate such rules and regulations as it may deem advisable for the purpose of carrying out the provisions of sections 58-735 and 58-736 and to provide by its rules, specifications for the crowns or lids to be attached to bottles and cans containing the malt beverages mentioned herein, and for stamps to be attached to barrels and fractional parts of barrels containing such beverages. (Acts 1937, pp. 148, 154.)

58-739. Tax rate on crowns or lids.-The tax-paid crowns or lid-crowns required by law to be attached or affixed to bottles or cans containing malt beverages shall be at the' rate of two cents for each can or bottle containing 12 ounces or proportionally thereof, so as to graduate the tax on bottles or cans of various sizes. (Acts 1937-38, Ex. Sess., pp. 175, 176.)

86

REVENUE LAWS OF GEORGIA

CHAPTER 5.
CIGAR AND CIGARETTE TAX.1
92-2201. License tax imposed on Distributors of Cigars and Cigarettes.-In addition to all other taxes of every kind now imposed by law and which are not specifically repealed by this Chapter, every person, firm, corporation, club, or association, within the State, who sells and/or stores and/or receives for the purpose of distribution to any person, firm, corporation, club, or association within the State, or who receives, by any means, in this State and/or retains, keeps, or possesses for his or her own personal use in this State or for the personal use of any member of his or her family in this State, or who brings into the State for his or her personal use in the State or for the use of any member of his or her family therein and/or who uses or consumes in the State, cigars, cheroots, stogies, cigarettes, or any substitute therefor, either or all, shall pay to the State, for State purposes only, a license or privilege' tax which shall be measured by and graduated in accordance with the volume of sales of such person, firm, corporation, club, or association in Georgia, in cases where sales are made, and in cases where such products are received, held, and possessed in this State by any person for his or her own personal use or for the use of the members of his or her family, or are' brought into this State by any person and retained and pos-
1 The taxation of cigars and cigarettes began in this State in 1923. An Act of the General Assembly of that year provided for the collection from each person, firm or corporation, engaged in selling cigars and cigarettes at retail, a tax of 10 per centum of the sale price at retail of each package of cigarettes and each cigar sold. Provision was made in the Act for the collection of the tax by the Comptroller General through the sale of stamps. An entirely new Act covering taxation of cigars and cigarettes was pasHed by the General Assembly in 1937. The present Code sections are a codification of ::;u~h law with the amendments since then. The present law is today similar to the lo.ws of the other States imposing a tax of this kind. The State Revenue Commission wa" abolished after the passage of the 1937 Act. The duties of such Commission were l,rQ usferred to the State Revenue Commissioner by the General Assembly at its 1937-3b Extra Session, as previously noted.

REVENUE LAWS OF GEORGIA

87

sessed for his or her personal use or the personal use of the members of his or her family, or where such products are used or consumed by any person in this State the license tax herein levied shall be graduated in accordance with the prevailing market or selling price in this State of the product so received for distribution or for personal use or so brought into the State for use herein or used or consumed in this State as aforesaid. (Acts 1937, pp. 83, 84; 1937-38, Ex. Sess., pp. 126, 130.)

92-2202. Tax rates on cigars, cheroots, stogies, and cigarettes. -There is hereby levied license or privilege taxes on articles containing tobacco enumerated in this Chapter the following amounts:
(a) Little cigars. Upon cigars of all descriptions made of tobacco or any substitute therefor, and weighing not more than three pounds per thousand, one cent for each 10 cigars, or fraction thereof.
(b) Cheroots, stogies. Upon cigars of all descriptions made of tobacco or any substitute therefor, retailing for three and onethird cents each or less, $1 per thousand.
(c) Cigars. Upon cigars of all descriptions made of tobacco, or any substitute therefor, retailing for more than three and onethird cents each and not more than five cents each, $2 per thousand.
(d) Cigars. Upon cigars of all descriptions made of tobacco, or any substitute therefor, retailing for more than five cents and not exceeding eight cents, $3 per thousand.
(e) Cigars. Upon cigars of all descriptions made of tobacco, or any substitute therefor, retailing for more' than eight cents each and not exceeding 10 cents each, $5 per thousand.
(f) Cigars. Upon cigars of all descriptions made of tobacc(), or any substitute therefor, retailing for more than 10 cents each and not exceeding 20 cents each, $10 per thousand.
(g) Cigars. Upon cigars of all descriptions made of tobacco, or any substitute therefor, retailing for more than 20 cents each, $13.50 per thoulJlUld.
(h) Cigarettes. Upon all cigarettes made of tobacco, or any ouostitute therefor, three inches long or less and weighing not more than three pounds per thousand, one and one-half mills on each such cigarette.

88

REVENUE LAWS OF GEORGIA

(i) Cigarettes. Upon all cigarettes made of tobacco, or any substitute therefor, over three inches long and less than six inches long, weighing not more than six pounds per thousand, three mills on each such cigarette.
(j) Cigarettes. Upon all cigarettes made of tobacco, or any substitute therefor, more than six inches long and not weighing more than six pounds per thousand, six mills on each such cigarette. (Acts 1937, pp. 83, 84.)

92-2203. Computation of tax on tobacco produets.-Whenever in this Chapter reference is made to any manufactured tobacco products, manufactured or imported to sell at a certain price, as the basis for computing the tax, it is intended to mean the ordinary, customary or usual price paid by the consumer for each individual cigar, package of cigarettes or any other tobacco products taxable under this Chapter. (Acts 1937, pp. 83, 86.)

92-2204. Retail or selling price of tobacco products.-When the retail or selling price is referred to in this Chapter as the basis for computing the amount of stamps required on any article, it is intended to mean the retail or selling price of the article before adding the amount of the tax. (Acts 1937, pp. 83, 86.)
92-2205. Prizes, taxation upon.-When any articles or commodities subject to tax in this Chapter are given as prizes on punchboards, shooting galleries, premiums, etc., the tax shall be based on ordinary selling price for each article. (Acts 1937, pp. 83, 86.)

92-2206. Tax on tobacco products collected by stamps; con-
fiscation of unstamped goods.-The tax herein levied shall be paid
through the use of stamps herein provided for. Stamps in the
denomination to the amount of the tax shall be affixe'd to the
box or other container from or in which to.bacco products taxed by this Chapter are normally sold at retail. The stamps shall be affixed in such a manner that their removal will require continued application of water or steam; and. in case of cigars, cheroots and like manufactured tobacco produ~k. where sales are made from the original container, the stamps shall b<l affixed to the box or container in such a way that the stamps Shall be
torn into or mutilated when such containers or boxes are opened
for the sale of the tobacco products. In the case of cigarettes,

REVENUE LAWS OF GEORGIA

89

and like products, sold by retail in packages, the required amount of stamps to cover the tax shall be affixed to each individual package or container. All taxable tobaccos herein enumerated, when offered for sale, either at wholesale or retail, without having stamps affixed in the manner set out in this Chapter, shall be subject to confiscation, in the manner provided for contraband goods as set out in this Chapter. (Acts 1937, pp. 83, 86.)

92-2207. Standards of cigarettes.-The description of tobacco products contained in subsection (h) to (j) of section 92-2202 are hereby declared to be standard as to dimensions and weights for taxing purposes as provided in this Chapter and should any cigarettes be stored, sold or offered for sale or given away of a size or weight other than the standard dimensions and weights set out in this Chapter, the same shall be taxed at the rate of one cent for each such cigarette. (Acts 1937, pp. 83, 87.)

92-2208. Cigarette packages; cigarettes three inches or less in length.-Where cigarettes described in subsection (h) of section 92-2202 are packed'in varying quantities of less than 20 cigarettes, the following rates shall govern: Packages containing 10 cigarettes or less shall require a two cent stamp; packages containing more than 10 and not to exceed 20 cigarettes, shall require a three cent stamp. (Acts 1937, pp. 83, 87.)

92-2209. Same; cigarettes Over three inches in length.-Where cigarettes described in subsection (i) and subsection (j) of section 92-2202 are packed in varying quantities of less than 20 cigarettes, the following rates shall govern: Packages containing 10 cigarettes or less shall require a five cent stamp; packages
containing more than 10 cigarettes and not to exceed 20 cigarettes shall require a 10 cent stamp. (Acts 1937, pp. 83, 87.)

92-2210. Method of affixing tobacco stamps.-The license tax imposed by this Chapter shall be paid by affixing stamps in the manner and at the time herein set forth:
(a) In the case of cigars, stogies, cheroots and like products, the stamps shall be affixed to the box or container in which or from which normally sold at retail.
* Now State Revenue Commissioner, see 92-8405, p. 3.

---\

90

REVENUE LAWS OF GEORGIA

(b) In the case of cigarettes, the stamps shall be affixed to each individual package. (Acts 1937, pp. 83, 87.)

92-2211. Time for stamping tobacco produets.-Time allowed for affixing stamps shall be as follows: Every wholesaler or re,tail dealer in this State shall immediately after receipt of any unstamped cigars, stogies, cheroots, or cigarettes, unless sooner offered for sale, cause the same to have the requisite denominations and amount of stamp or stamps to represent the tax affixed as stated herein and to cause same to be canceled by writing or stamping across the face of each stamp the registered number of such wholesaler or retailer, said number to be furnished by the
State Revenue Commission. * (Acts 1937, pp. 83, 88.)
92-2212. Stamping by wholesale or retail dealer of cigars and cigarettes.-The stamping of said cigars, stogies, cheroots and cigarettes shall actually begin within one hour after receipt of said cigars, stogies, cheroots and cigarettes in the premises of the wholesale or retail dealer, and said stamping shall be continued with reasonable diligence by the wholesale or retail dealer until all of the unstamped cigars, stogies, cheroots and cigarettes have been stamped and the stamps canceled as provided by law. (Acts 1937, pp. 83, 88.)

92-2213. Interstate tobacco business.-Any wholesale dealer engaged in interstate business who shall furnish surety bond in an amount and of tenor and solvency satisfactory to the State Rev-
enue Commission* shall be permitted to set aside each a part of his
stock as may be necessary for the conduct of such interstate business without affixing th~ stamps required by this Chapter. Said interstate stock shall be kept in an entirely separate part of the building, separate and apart from stamped stock. (Acts 1937, pp. 83, 88.)

92-2214. Duplicate invoices on tobacco products.-Every wholesale dealer shall at the time of shipping or delivery any tobacco products as enumerated herein make a true duplicate invoice of the same which shall show full and complete details of the sale or delivery of the taxable article, and shall retain the same sub-
ject to the use and inspection of the State Revenue Commission,*
* Now State Revenue Commissioner, see 92-8105, p. 3.

REVENUE LAWS OF GEORGIA

91

or its duly authorized agents for a period of three years. (Acts 1937, pp. 83, 88.)

92-2215. Record of tobacco purchases.-Wholesale and retail dealers shall also keep a record of purchases of all tobacco products enumerated and defined herein, and hold all books, records and memoranda pertaining to the purchase and sale of such tobacco products enumerated and defined herein, open to the inspection of the State Revenue Commission* or its duly authorized agents at any and all times. (Acts 1937, pp. 83, 88.)

92-2216. Monthly report of drop shipments by wholesale to-
bacco dealer.-Every wholesale dealer shall furnish to the State
Revenue Commission* a monthly report, between the first and
tenth of each month, for the preceding month, of all orders for tobacco products enumerated and defined herein, purchased through said wholesale dealer from without the State on a drop shipment and consigned direct to the person, firm, corporation or association of persons ordering such tobacco products, from without this State through such wholesale dealer. (Acts 1937, pp. 88, 89.)

92-2217. Presumption where evidence not fumished.-If, upon examination of invoices of any wholesale or retail dealer, he is unable to furnish evidence to the State Revenue Commission* of sufficient stamp purchases to cover unstamped tobacco as enumerated and defined herein, purchased by him, the prima facie presumption shall arise that such tobacco products were sold without the proper stamps affixed thereto. (Acts 1937, pp. 83, 89.)

92-9944. Punishment for violation of sections 92-2212 to 922217, requiring stamping of tobacco products, reports, etc.-Any wholesaler or retailer who fails or refuses to comply with any or all of the provisions of section 92-2212 to 92-2217, inclusive, shall be deemed a violator of these' sections and upon conviction shall be punished by a fine of not less than $500, nor more than $1,000, or imprisonment in the county jail for a period of six months, either or both, at the discretion of the court. (Acts 1937, pp. 83, 89.)
* Now State Revenue Commissioner, see 928405, p. 3.

92

REVENUE LAWS OF GEORGIA

92-2218. Duplicate invoices of tobacco dealers, etc., to State Revenue Commissioner.-Any retail dealer or semi-jobber of tobacco products enumerated and defined herein purchasing or receiving such commodities from without the State, whether the same shall have been ordered or purchased through a wholesaler or jobber in this State, and/or by drop shipment and/or otherwise, shall within 12 hours of receipt of such tobacco products, mail by registered mail a true duplicate invoice of all such purchases or receipts to the State Revenue Commission* at Atlanta, Georgia, said invoice carrying the name of the person or firm from whom such purchases or shipments of the tobacco products so received, showing kinds and quantities. (Acts 1937, pp. 83, 89.)

92-9929. Failure to furnish duplicate invoices of cigars and cigarettes.-Any retail dealer or semi-jobber failing or refusing to furnish duplicate invoices, in both the manner and time allowed as provided in section 92-2218, shall be guilty of a misdemeanor and upon conviction shall be punished by a fine of not less than $50 for each offense, or imprisonment in the county jail for a period not exceeding 60 days. (Acts 1937, pp. 83, 90.)

92-2219. Confiscation and sale of tobacco products; grounds.Any cigarettes, or cigars, stogies, cheroots, or other products taxable under this Chapter, found at any point within the State, which shall have been within the State for a period of two hours, or longer, in possession of any retailer or semi-jobber, or for a period of 36 hours, or longer, in possession of any wholesaler or jobber, not having affixed to the package' as above defined the stamps as above provided, or having been within the State for a period of one hour or longer in the possession of any person and held for his own personal use or consumption or for the use and consumption of members of his family, and not having affixed to the package or packages the stamps required by this Chapter, are contraband goods, and the same may be seized by the State ReVenue Commission, * or its agents, and/or by any peace officer of the State, without a warrant; and the said goods shall be delivered to the State Revenue Commission* for sale at public auction to the highest bidder after due advertisement, but the State Revenue Commission, * before delivering any of said goods so seized, shall require the purchaser to affix the proper amount of stamps to the individual package as above defined. (Acts 1937, pp. 83, 90; 1937-38, Ex. Sess., pp. 126, 138.)
* Now State Revenue Commissioner, see 92-8:105, p. 3.

REVENUE LAWS OF GEORGIA

93

92-2220. Same; Disposition of proceeds of sale.-The proceeds of sale for any goods sold under section 92-2219 shall ,be turned over to the State Treasurer by the State Revenue Commission* as other funds collected by said Commission. * The cost of confiscation and sale shall be paid out of the proceeds derived from such sales before making remittance to the State Treasurer. (Acts 1937, pp. 83, 90.)

92-2221. Same; unstamped tobacco products offered for sale.Any of the goods, wares or merchandise herein enumerated and all such goods, wares and merchandise when offered for sale, either at wholesale or retail without the stamps having been first affixed, shall be subject to confiscation as hereinabove provided. (Acts 1937, pp. 83, 91.)

92-2222. Same; confiscation of vehicle used for transporting unstamped tobacco.-Any vehicle, not a common carrier, which may be used for transportation for the purpose of sale of unstamped articles as hereinabove enumerated shall likewise be subject to confiscation and sale in the same manner as above provided for unstamped goods, wares or merchandise. Should any unstamped tobacco as enumerated and defined herein be found in any vehicle which is engaged in the sale, distribution or delivery of taxable tobacj3os, the same shall be prima facie evidence that it was there for sale. (Acts 1937, pp. 83, 91.)

92-2223. Procedure on s,e'izure; appraisement.-In all cases of seizure of any goods, wares, merchandise, or other property hereafter made as being subject to forfeiture under provisions of this Chapter which, in the opinion of the officer or person making the seizure, are of the appraised value of $50 or more, the said officer or person shall proceed as follows:
He shall cause a list containing a particular description of the goods, wares, merchandise, or other property seized to be prepared in duplicate and appraisement thereof to be made by three sworn appraisers, to be selected by him, who shall be respected and disinterested citizens of the State of Georgia, residing within the county wherein the seizure was made. Said list and appraisement shall be properly attested by said officer or person, and said appraisers, for which service each of said appraisers shall be
* Now State Revenue Commissioner, see 92-8405, p. 3.

94

REVENUE LAWS OF GEORGIA

allowed the sum of $1 per day, not exceeding two days, to be paid by the State Revenue Commission* out of any revenue received by it from the sale of the confiscated goods or the compromise which may be effected. (Acts 1937, pp. 83, 91.)

92-2224. Same; when no appraisement required.-If the said goods are believed by the officer making the seizure to be of value of less than $50, no appraisement shall be made. The said officer or person shall proceed to post a notice for three weeks, in writing at three places in the county where the seizure was made, describing the articles and stating the time and place and cause of their seizure and requiring any person claiming them to appear and make such claim in writing within 30 days from the date of the first posting of such notice. (Acts 1937, pp. 83, 92.)

92-2225. Same; claim and hond.-Any person claiming the said goods, wares, or merchandise, or other property so seized as contraband within the time specified in the notice, may file with the State Revenue Commission* a claim in writing, stating his interest in the articles seized, and may eXt'cute a bond to the State Revenue Commission* in a penal sum equal to double the value of said goods so seized, but in no case shall said bond be less than the sum of $200, with sureties to be approved by the clerk of the superior court in the county in which the goods are seized, conditioned that in the case of condemnation of the articles so seized. the obligors shall pay to the State Revenue Commission* the full value of the goods so seized and all cost and expense of the proceedings to obtain such condemnation, including a reasonable attorney's fee. (Acts 1937, pp. 83, 92.)

92-2226. Same; petition in equity.-Upon the delivery of such bond to the State Revenue Commission,* it shall transmit the same with the duplicate list or description of the goods seized to the solicitor of the circuit in which such seizure was made, and the said solicitor shall file a petition in equity in the superior court of the county where the seizure was made to secure the forfeiture of said goods, wares, merchandise, or other property. (Acts 1937, pp. 83, 92.)
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

95

92-2227. Same; goods delivered to claimant.-Upon the filing of the bonds aforesaid, the said goods shall be delivered to the claimant, pending the outcome of said case: Provided, however, said goods mpst have the proper stamps affixed to each such article of tobacco before turning same over to claimant. The stamps so affixed to be paid for by claimant when goods properly stamped are delivered by the State Revenue Commission.* (Acts 1937, pp. 83, 92.)

92-2228. Same; forfeiture and sale where no claim filed.-If no claim is interposed and no bond given within the time above specifie'd, such goods, wares, merchandise, or other property shall be forfeited without further proceedings and the same shall be sold, as herein provided, and the proceeds of sale when received by the State Revenue Commission* shall be turned into the State treasury as other revenues are required by law to be turned in: Provided, that in seizure in quantities of less value than $50, the same may be advertised with other quantities at Atlanta, Georgia, by the State Revenue Commission* and disposed of as hereinabove described. (Acts 1937, pp. 83, 93.)

92-2229. Same; proceedi.ngs in rem.-The proceedings against goods, wares, merchandise, or other property, pursuant to the provisions of this Chapter, shall be considered as proceedings in rem unless otherwise herein provided. (Acts 1937, pp. 83, 93.)
92-2230. Same; nO advertisement, when.-Should the State Revenue Commission* have to resort to the courts for collection of the tax due and assessed, no advertisement shall be made and the confiscated tobaccos may be held as evidence, pending the results of court action. (Acts 1937, pp. 83, 93.)
92-2231. Compromise of confiscation by State Revenue Commissioner.-The State Revenue Commission * may in .,its discretion return any goods confiscated under this Chapter or any part thereof, when it is shown that there was no intention to violate the provisions of this Chapter: Provided, when any goods, merchandise, or other property, are confiscated under the provisions of this
Chapter, the State Revenue Commission* may, in its discretion,
return such goods to the parties from whom they are confiscated
* Now State Revenue Commissioner, see 92-8.105, p. 3.

96

REVENUE LAWS OF GEORGIA

if and when such parties shall pay to the State Revenue Commission, * or its duly authorized representatives, an amount equal to the tax due under this Chapter on the goods confiscated, and in such cases no advertisement shall be made or notices posted in connection with said confiscation. (Acts 1937, pp. 83, 93.)

92-2232. Rules and regulations concerning stamping of tobacco products.-The State Revenue Commission* may promulgate rules. and regulations governing the stamping of any articles or commodities enumerated herein handled by persons, firms, or corporations operating on interstate common carriers. (Acts 1937, pp. 83, 94.)

92-2233. Carriers' statements of tobacco shipments.-All common carriers, contract carriers, busses, and trucks transporting tobacco products may be required, under regulations to be prescribed by the State Revenue Commission,* to transmit to the State Revenue Commission* a periodic statement of such consignments or deliveries of tobacco products, showing date, point of origin, point of delivery and to whom delivered, and time of delivery, and all common carriers, busses, or trucks shall permit the examination by the State Revenue Commission,* or its agents, of their records relating to shipment or receipt of tobacco products. (Acts 1937, pp. 83, 94.)

92-2234. Examination of carriers' records.-Common carriers,
busses and trucks shall permit examination of their records of shipment or receipts relating to tobacco products, when and where investigation made by the State Revenue Commission* or its agents may deem it advisable and necessary to the enforcement of this Chapter. Inspectors, stamp deputies and other duly authorized agents of the State Revenue Commission,* on proper identification from an authorization by the State Revenue Commission,* shall make such examination. (Acts 1937, pp. 83, 94.)

92-9930. Carriers' refusal to transmit statement as to delirveries of tobacco products or to permit examination.-Any person, firm, corporation, partnership or association of persons, who refuses to transmit to the State Revenue Commission* the statements provided for in sections 92-2233 and 92-2234, as to consignments and
* Now State Revenue Commissioner, see 92-8105, p. 3.

REVENUE LAWS OF GEORGIA

97

deliveries of tobacco products, or who refuses to permit the examination of his records by the State Revenue Commission* or its duly authorized agents, shall be guilty of a misdemeanor and upon conviction shall be punished by a fine of not le'ss than $100, nor more than $500 for each such offense. (Acts 1937, pp. 83, 94.)

92-2235. Regulations to aid in inspection of tobacco products.The method of breaking packages, forms and kind of containers, and methods of affixing stamps that shall be employed by persons, firms or corporations subject to the tax imposed by this Chapter which will make possible the enforcement of payment by inspection, shall be provided by regulations of the State Reve-
nue Commission. (Acts 1937, pp. 83, 95.)

92-2236. Records to be preserved.-It shall be the duty of every person, firm, corporation, club or association of persons, receiving, storing, selling, or handling tobacco products enumerated herein in any manner whatsoever, to keep and preserve all invoices, books, papers, canceled checks, or other memoranda touching the purchase, sale, exchange, or receipt of any and all tobacco products enumerated herein for a period of three years. All such invoices, books, papers, canceled checks or other memoranda shall be subject to audit and inspection by any duly authorized representative of the State Revenue Commission* at any and all times. (Acts 1937, pp. 83, 95.)

92-9932. Failure to keep records of cigars and cigarettes.-
Any person, firm, corporation, club or association of persons who fails or refuses to keep and preserve the records as required by section 92-2236, or who upon request by a duly authorized agent of the State Revenue Commission* fails or refuses to allow an audit or inspe'ction of records as therein provided, shall be guilty of a misdemeanor and shall upon conviction be punished by a fine of not less than $50, nor more than $200, or imprisoned in the county jail for a period not to exceed 90 days for each offense. (Acts 1937, pp. 83, 96.)

92-2237. Monthly reports by tobacco wholesalers.-Each and every wholesaler or jobber, qualifying as such with the' State Revenue Commission,* shall be required to file a report between the first and tenth of each month, covering the purchase and/or
* Now State Revenue Commissioner, see 92-8405, p. 3.

98

REVENUE LAWS OF GEORGIA

receipt by them of all tobacco products enumerated and defined herein, during the preceding month. Said report shall give in detail the different kinds and quantities of tobacco products so purchased and/or received by them during the preceding month.
(Acts 1937, pp. 83, 96.)

92-9933. Failure to make reports of tobacco products.-Any wholesaler or jobber failing or refusing to file the report required by section 92-2237 in the manner and time allowed, shall be deemed a violator of said section and upon conviction shall be fined not less than $100, nor more than $500 for each offense. (Acts 1937, pp. 83, 96.)

92-2238. Tobacoo stamps to be prepared and distributed.The State Revenue Commission* is hereby authorized and directed to have prepared and distributed stamps suitable for denoting the tax on all articles enumerated herein. (Acts 1937, pp. 83, 96.)

92-2239. Discounts on sales of tobacco stamps.-When wholesalers or jobbers have qualified as such with the State Revenue Commission* as provided in section 92-2249 and desire to purchase stamps as prescribed herein for use on taxable tobacco sold and delivered by them, the State Revenue Commission* shall allow on such sales of tobacco tax stamps the following discount:
On a sale of $100 or over and less than $200, a discount of three per cent. on the entire amount of the sale; on a sale of $200 or more, a discount of 10 per cent. on the entire amount of the sale. (Acts 1937, pp. 83, 97.)

92-2240. Accounting as to tobacco stamps used.-Every wholesaler or jobber purchasing stamps as described herein, shall be required to make a full and complete .accounting on or before the tenth of each month for all stamps used on taxable tobaccos during the preceding month. Every wholesaler or jobber refusing or failing to comply with this section shall forfeit the commission or discount on stamps purchased in the future. (Acts 1937, pp. 83, 97.)

92-9934. Sale of tobacco tax stamps.-Any person, firm, corporation or association of persons, other than the State Revenue Commission, * who sells tobacco tax stamps, not affixe'd to tobacco
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

99

sold and delivered by them, whether the said stamps be genuine or counterfeit, shall be guilty of a felony and punishable as set out in section 92-9937. (Acts 1937, pp. 83, 96.)

92-2241. Sales of tobacco products in interstate commerce.Where goods, wares or merchandise enumerated herein are sold and/or shipped to any person, firm, corporation or association of persons in another State, the seller and/or shipper in this State shall make and preserve for three years a duplicate invoice bill, giving the name of the person, firm, corporation or association of persons to whom shipped, delivered or sold, the date and the quantity of such merchandise so sold or shipped. Said seller in this State' must have on file freight, express or postal ,receipt for such merchandise showing same was turned over to a common carrier engaged in interstate commerce; further, if said merchandise be delivered by a conveyance belonging to seller in this State, said seller must have on file a receipt signed by purchaser showing such goods, wares, or merchandise were received by him in another State'. All of the above records shall at all times be subject to the inspection and audit of any duly authorized agent of the State Revenue Commission.* (Acts 1937, pp. 83, 97.)

92-2242. Shipment of tobacco products sold to United States Government.-Any goods, wares or merchandise enumerated herein, that are sold to the United States Government for Army, Navy, or Marine purposes, and which shall be shipped from a point within this State to a place which has been lawfully ceded to the United States Government for Army, Navy, or Marine purposes, shall be subject to the same provisions as in section 92-2241 mentioned for goods, wares, merchandise sold or shipped to another State. (Acts 1937, pp. 83, 98.)

92-2243. Sales of tobacco products to United States Navy ships or to ships engaged in interstate or foreign commerce.-In case of goods, wares, or merchandise enumerated herein, which shall be sold or delivered to ships belonging to the United States Navy for distribution and sale to members of the military establishment only, or sold and delivered to ships regularly engaged in foreign or coastwise shipping between points in this State and points outside this State, shall be subject to the same provisions as in section 92-2241 mentioned for goods, wares, or merchandise sold or shipped to another State. (Acts 1937, pp. 83, 98.)
* Now State Revenue Commissioner, see 92-8405, p. 3.

100

REVENUE LAWS OF GEORGIA

92-2244. Regulations to prevent abuse of sections 92-2241 to
92-2243 relating to shipment of tobacco products into interstate
commerce, etc.-The State Revenue Commission* may promulgate
rules and regulations from time to time to prevent any abuse of the provisions contained in sections 92-2241 to 92-2243, inclusive. (Acts 1937, pp. 93, 98.)

92-9935. Sale of tobacco products in violation of sections 92-
2241 to 92-2244.--Any person, firm, corporation or association of persons, who shall be found guilty of violating any of the provisions as set out in sections 92-2241 to 92-2244, or who receives or stores any of the articles of tobacco enumerated in section 922202 for sale within the State of Georgia, shall be guilty of a misdemeanor and upon conviction shall be punished by a fine of not less than $200, nor more than $500, or imprisoned in the county jail for a period not to exceed six months, either or both, at the discretion of the court. (Acts 1937, pp. 83, 98.)

92-2245. "Wholesale dealer and jobber" of tobacco products defined.-The phrase "wholesale dealer and jobber" as used in this Chapter shall include persons, firms, or corporations who sell at wholesale only anyone or more of the articles taxed herein to licensed retail dealers for the purpose of resale only. (Acts 1937, pp. 83, 99.)

92-2246. "Retail dealer" in tobacco products defined.-The phrase "retail dealer" shall include every person, firm or corporation other than a wholesale dealer, as defined in section 92-2245, who shall sell or offer for sale anyone or more of the articles taxed herein, irrespective of quantity or amount, or the number of sales; and all persons operating under a retail dealer's license. (Acts 1937, pp. 83., 99.)

92-2247. Tobacco "stamps" defined. Georgia revenue stamps. -The word "stamps," as used herein, means the stamp or stamps by the use of which the tax levied under this Chapter is paid and shall be designated Georgia revenue stamps. The State Revenue
Commission* shall design the form and kind of stamps to be used
and shall duly adopt and promulgate such form of stamps. Such stamps so adopted and promulgated shall be known and termed as "Georgia revellue stamps," and in any information or indict-
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

101

ment, it shall be sufficient to describe the stamps as "Georgia revenue stamps." (Acts 1937, pp. 83, 99.)

92-2248. "Wholesaler or jobber" in tobacco products inapplicable to whom.-No person, firm, corporation, association or part. nership operating more than the retail store or mercantile estab. lishment within this State under the same ownership, supervision or management, or operating a wholesale and retail business under the same roof, shall be included within the meaning of the' words "wholesaler or jobber," as the same are used in this Chapter. This provision is made in the exercise of the police power of the State, as well as for the purpose of raising revenue. (Acts 1937, pp. 83, 99.)
92-2249. Tobacco wholesaler's or jobber's application; permit. -Every wholesaler and/or jobber, who desires to qualify as such with the State Revenue Commission,* shall make application to the State Revenue Commission* on blanks prescribed for this purpose, which shall be supplied upon request. Said application blanks will require such information relative to the nature of business engaged in by said whole'saler or jobber as the State Revenue Commission* deems necessary to the qualifying of said wholesaler or jobber which and when being received by the State Revenue Commission,* it believes said wholesaler or jobber to be qualified, shall issue to said wholesaler or jobber a permit qualifying him as a wholesaler or jobber, as defined in this Chapter, and he shall be allowed to discount on purchases of stamps as set out herein for wholesalers or jobbers purchasing stamps for their individual use. (Acts 1937, pp. 83, 99.)

92-2250. Revocation of permit of tobacco wholesaler or jobber. -The State Revenue Commission* shall not sell any stamps or allow any discount on any sale of stamps to any wholesaler or jobber until said wholesaler or jobber shall have complied with all the provisions of section 92-2249. The State Revenue Commission* may at any time revoke the permit issued to any wholesaler or jobber as hereinabove provided who shall be guilty of violating any of the provisions of this Chapter, or any of the rules of the State Revenue Commission* adopted and promulgated under authority of this Chapter, and refuse to sell any wholesaler or jobber any stamps until such time as his permit shall be restored. (Acts 1937, pp. 83, 100.)

102

REVENUE LAWS OF GEORGIA

92-2251. Sales by wholesale tobacco dealer.-Every wholesale
de'aler in this State shall before shipping, delivering or sending out anyone or more articles taxed herein, to any dealer in this State or for the sale in this State, cause the same to have the requisite denominations and amount of stamp, or stamps, to represent the tax, affixed as stated herein and cause the same to be canceled by writing or stamping across the face thereof the number of such wholesale dealer, said number to be supplied by
the State Revenue Commission,* and every wholesale dealer shall
at the time of shipment or delivering anyone or more articles taxed herein, make a true duplicate invoice of the same showing the date, amount and value of each class of articles shipped or delivered and retain a duplicate thereof, subject to the audit
and inspection of the State Revenue Commission,* its authorized
agents and representatives for three years: Provided, however, that wholesale dealers in this State who ship, deliver or send anyone or more articles taxed herein to the United States Government, for sale or distribution, to any military, naval or marine reservation owned by the United States Government within this State, shall be required to carry out the' provisions set out in this Chapter for such sales or deliveries. (Acts 1937, pp. 83, 100.)

92-2252. Penalties for evading tobacco tax.-Persons failing to properly affix the ,required stamps to any cigars, cheroots, stogies, and cigarettes shall be required to pay as part of the tax imposed hereunder, a penalty of not less than $25, nor more than $500,
to be assessed and collected by the State Revenue Commission,*
as other taxes are collected. Each article or commodity not having proper stamps affixed thereto as herein required shall be deemed a separate offense: Provided, that any cigars, cheroots, stogies, cigarettes in the place of business of any person required,
by the provisions of this Chapter to stamp the same shall be prima facie evidence that they are intended for sale. (Acts 1937, pp.
83, 101.)

92-9937. Penalties for fraud in use or reuse of tobacco stamps. -Whoever removes or otherwise prepares any Georgia revenue stamps with intent to use, or cause the same to be used, after it has already been used, or buys, sells, offers fo,r sale or gives away any such washed or removed or restored stamps to any person for using or who used the same or has in his possession any washed or restored or removed or altered stamp which has
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

103

been removed from the article to which it has been previously affixed, or whoever for the purpose of indicating the payment of any tax hereunder reuses any stamp which has heretofore been used for the purpose of paying any tax provided in Chapter 92-22, or whoever except the State Revenue Commission* sells any Georgia revenue stamps not affixed to taxable tobacco as provided in said Chapter, is guilty of a felony, and, upon conviction, shall be punished by imprisonment in the penitentiary for not less than a year and a day, nor more than five years, and in addition may be fined not less than $1,000, nor more than $5,000. (Acts 1937, pp. 83, 104.)

92-9938. Counterfeit tobacco stamps.-Whoever manufactures, buys, sells, offers for sale, or has in his or its possession any reproduction or counterfeit of the Georgia revenue stamps provided for in Chapter 92-92, is guilty of a felony and, upon conviction, shall be punished by imprisonment in the penitentiary for not less than a year and a day, nor more than 10 years, and in addition, may be fined not less than $2,000, nor more than $10,000. (Acts 1937, pp. 83, 105.)

92-9943. Selling or offering for sale unstamped tobacco products.-Any person, firm, corporation, club or association of persons who offer for sale, or sell, any tobacco products as enumerated and defined in Chapter 92-22 which do not have affixed thereto stamps as required shall be guilty of a misdemeanor, and upon conviction shall be punished by a fine of not less than $100 and not more than $500. (Acts 1937, pp. 83, 108.)

92-2253. Same; demand for triaL-If within 10 days and not thereafter after notification in writing by the State Revenue Commission,* or its duly authorized agent, to the person, firm, or corporation, of its failure to properly affix the required stamps to any article or commodity, or within 10 days after written notification to him that he has sold any article or commodity requiring stamps without having the stamps properly attached thereto as required by this Chapter, the party charged, or to be charged with such omission as herein provided, shall have the right within said time, and not thereafter, to demand a trial of the issue befor~ a court of competent jurisdiction in the manner now provided by law for the trial of civil actions or civil suits. (Acts 1937, pp. 83, 101.)
* Now State Revenue Commissioner, see 92-8405, p. 3.

104

REVENUE LAWS OF GEORGIA

92-2254. Same; notice, how served.-The written notice required by section 92-2253 may be served by mail. When it is so served, the paper must be deposited in the post office addressed to the person on whom it is to be served at his last known place of residence and the postage paid, and the 10 days therein provided shall begin to run from the date of mailing. Said notice may also be personally served by any agent of the State Revenue Commission,* or any other person, by delivering the same to the person or corporation charged, or by leaving the same in the place of business of such person, or corporation. (Acts 1937, pp. 83, 102.)

92-2255. Same; remission of penalties.-The State Revenue Commission* upon good cause shown may in its discretion remit a part of the penalties described in section 92-2252, but in no case shall it accept less than the minimum penalty provided for each offense. (Acts 1937, pp. 83, 102.)

92-2256. Revocation of license to sell tobacco produets.-Any person, firm, corporation, club or association of persons, who have been found guilty of violating any of the provisions of this Chapter and who, after being punished by fine, penalty, assessment or imprisonment, shall be guilty of a second or subsequent violation of this Chapter, shall upon being found guilty of such second offense, have their license revoked by the State Revenue Commission* and no further license or permit shall be issued or granted to such person, firm, corporation, club or association of persons for a period of one year from the date their license or permit shall have been revoked. Notice of such revocation shall be mailed to the ordinary and license inspector of the county in
which the revocation was made by the State Revenue Commission.*
(Acts 1937, pp. 83, 102.)

92-2257. Judgment lien in tobacco violation cases.-Any judgment rendered in favor of the State in any civil action or suit shall be a first preferred lien for taxes upon all property of the taxpayer, and in the event of nonpayment shall be filed in the office of the clerk of the' superior court in the county where taken, and execution may be issued by the State Revenue Commission,* as now provided by law. (Acts 1937, pp. 83, 102.)
92-2258. Empty tobacco containers to be destroyed.-Every
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

105

cigar or cigarette container that is once stamped, when emptied of its original contents by a wholesaler or retailer shall be immediately destroyed as a container and such wholesaler or retailer shall keep for at le'ast six months from the date of originally emptying such portions only of such container as show the stamps
that were on such container in order that the collectors of the taxes herein provided can check up -on and enforce the provisions of this Chapter as to the collection of taxes. (Acts 1937, pp. 83, 102.)

92-2259. P'ermit to transport and distribute tobacco products; requirement.-Each and every person, firm, corporation, or association of persons not engaged in the' business of selling, or offering for sale, any of the tobacco products taxable under the provisions of this Chapter as wholesaler, retailer, jobber, or otherwise, and not engaged in receiving any of the products taxable under the provisions of this Chapter for distribution to any person or persons, firm, corporation, club, or association of persons within the State as a part of a pooling agreement or otherwise, but who is engaged in the business of transporting and/or distributing in any manner whatsoever within the State any of the taxable products enumerated and defined in this Chapter to any person or persons for his own personal use or for the use of himself or his family or to any dealer or person receiving taxable products as defined by this Chapter for distribution to any person, firm, corporation, club, or association as a part of a pooling agreement or otherwise, or who shall give away as samples, trade premiums, or for any other purpose, products taxed by this Chapter, shall, before transporting and/or distributing and/or giving away any such tobacco products as are enumerated and defined herein, secure a permit so to do from the State Revenue Commis-
sion. * (Acts 1937-38, Ex. Sess., pp. 126, 140.)

92-2260. Same; information for permit.-The State Revenue
Commission* shall before issuing said permit ascertain from the ap-
plicant as to the nature of his business and the territory or dis-
trict in which said applicant desires to transport and/or distribute tobacco products as heretofore defined.1 (Acts 1937, pp. 83, 103.)

92-2261. Same; one vehicle allowed for each permit.-Each
* Now State Revenue Commissioner, see 92-8405, p. 3.
1 This permit is usually issued to salesmen for manufacturers, so as to permit them to carry merchandise unstamped.

106

REVENUE LAWS OF GEORGIA

such person, firm, corporation, club or association or persons securing a permit as hereinabove provided for shall be allowed for each such permit so secured one vehicle for the purpose of transportingandjor distributing such tobacco products as enumerated
herein. (Acts 1937, pp. 83, 103.)

92-2262. Same; permit transferable.--Said permit shall be transferable as to person or vehicle under rules and regulations promulgated by the State Revenue Commission.* (Acts 1937, pp. 83, 103.)

92-2263. Same; display of permits.-The permits provided herein shall be conspicuously displayed on the vehicle for which it was issued. Failure to properly display permit as hereinabove required shall be deemed a violation of this section. (Acts 1937, pp. 83, 103.)

92-2264. Same; revocation of permit.-lf any person, firm, corporation, or association of persons, .to whom a permit has been issued, engages in practices which are deemed by the State Revenue Commission* to be in furtherance of evasions of this Chapter, the permit or permits so issued may be revoked by the Commission* and no further permit shall be issued for six months, and not then unless the Commission* is satisfied that such showing has been made as will entitle such person to a new permit. (Acts 1937, pp. 83, 103; 1937-38, Ex. Sess., pp. 126, 142.)

92-2265. Same; fee for permit.--Said Commission* shall, before issuing said permit, charge and collect a fee of $35. (Acts 1937,. pp. 83, 104; 1937-38, Ex. Sess., pp. 126, 141.)

92-2266. Examination of books, etc., of tobacco taxpayer.The State Revenue Commission* shall administer and enforce the taxes imposed by this Chapter. It shall have the power to enter upon the premises of any taxpayer and to examine, or cause to be examined, by any agent or representative designated by it for that purpose, any books, papers, records, or memoranda, etc., bearing upon the amount of taxes payable, and to secure other information directly or indirectly concerned in the enforcement of this Chapter. (Acts 1937, pp. 83, 105.)
* Now State Revenue Commissioner, see 92-8405, p. 3.

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107

92-2267. Tobacco purchaser's report; duty to make; manner of
making.-Any person, firm, corporation, club or association of persons, who purchases and/or receives, in any manner whatsoever, any of the articles of tobacco enumerated herein, which does not have affixed revenue stamps as described in this Chapter, shall, within three days of the receipt of such articles of tobacco, report the receipt or purchase of said tobacco to the state Revenue Commission,* giving the date of purchase or receipt, the name of person or firm from whom purchased or received and a list describing the articles of tobacco so purchased or received. This report must be made by registered mail or in person. (Acts 1937, pp. 83, 105.)

92-9939. Failure to report receipt of unstamped tobacco producls.-Any person, firm, corporation, club or association or persons who fail and/or refuses to make the report as required in section 92-2267 shall be guilty of a misdemeanor and upon conviction shall be fined not less than $5, nor more than $100, or imprisoned not to exceed 30 days for each offense. (Acts 1937, pp. 83, 105.)

92-2268. Execution issued for unpaid tobacco taxes or penalties. -If any taxes or penalties imposed by this Chapter remain due and unpaid fora period of 10 days, the State Revenue Commis-
sion* shall issue a warrant of execution directed to any sheriff of
the State of Georgia commanding him to levy upon and sell the real and personal property of the taxpayer found within his county for the payment of the amount thereof, with penalties, if any, and the cost of executing the warrant and to return such warrant to the State Revenue Commission* and to pay it the money collected by virtue thereof. (Acts 1937, pp. 83, 106.)

92-2269. Clerk of court to enter tobacco tax warrant on judgment docket.-Upon receipt of such execution, the sheriff shall file with the clerk of the superior court of his county a copy thereof, and thereupon the clerk of the superior court shall enter in his abstract of judgments the name of the taxpayer mentioned in the warrant and in the proper columns the amount of tax, with penalties and costs for which the warrant is issued and the date and the hour when such copy is filed, and shall index the warrant upon the index of judgments. (Acts 1937, pp. 83, 106.)

92-2270. Sheriff to execute tobacco tax warrant.-The sheriff
* Now State Revenue Commissioner, see 92-8405, p. 3.

108

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shall thereupon proceed upon the warrant in all respects with like ~ffect and in the same manner prescribed by law in respect to executions issued against the property upon judgments of a
court of record and shall be entitled to the same fees for services in executing the warrant to be collected in the same manner. He shall make return of such execution to the State Revenue Commission* within 30 days of issuance thereof. (Acts 1937, pp. 83, 107.)

922271. Lien for taxes and penalties.-The taxes and penalties imposed by this Chapter shall be deemed a debt owing to the Stab'! by the party against whom the same shall be charged and shall be a preferred lien upon all property of the party against whom the same shall be charged. (Acts 1937, pp. 83, 107.)

922272. Authority of State Revenue Commissioner as to assis" ants, agents, stamps, forms concerning tobacco tax.-The State Revenue Commission* is hereby authorized to employ such clerical assistants, field agents, and inspectors, as may be necessary to carry out, enforce and administer the' provisions of this Chapter; to purchase "revenue stamps," required; to prepare and print such blanks, forms, reports, receipts and any and all other things which may be necessary to provide for the administration of this Chapter; and to pay any and all such expenses so incurred out
of the fund collected under the provision of this Chapter. (Acts 1937, pp. 83, 107.)

92-2273. Interstate and foreign shipments of tobacco taxed if Congress permits.--Should the collection of any taxes under this Chapter be prevented by the operation of the provisions of the Constitution of the United States, relating to interstate or foreign . commerce, the legislature hereby declares that should the Congress of the United States pass any legislation authorizing the taxation by the States of interstate or foreign commerce, sales, shipment or receipts, or commodities transported therein, or receipts of sales therein, then the provisions of this Chapter shall apply to such sales, shipments or receipts as fully and completely as provided herein as to intrastate' sales, shipments and receipts to the extent that such Act and/or Acts of Congress authorizes and permits. (Acts 1937, pp. 83, 107.)
92-2274. Tobacco taxes allocated to payment of Confederate
* Now State Revenue Commissioner, see 92-8405, p. 3.

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soldiers' pensions.-The net proceeds of all sums derived under the operations of this Chapter, or so much thereof as shall be necessary, are hereby appropriated to the payment of pensions due or hereafter to be due to Confederate soldiers and their widows under such present or future laws as may grant such pensions; the same to be drawn out on warrants of the Governor on requisition of the authority having supervision of pension. Any surplus not necessary for that purpose shall be held in the treasury and paid out as a part of the State's general funds.! (Acts 1937, pp. 83, 108.)

922275. Tobacco tax exemptions declared to be exclusive.-
The exemptions from tobacco tax granted in thi3 Chapter are
hereby declared to be exclusive, and any laws or parts of laws, general, special or local, granting or attempting to grant any exemption from tobacco tax, except as provided herein, are her~ by specifically repealed. (Acts 1937, pp. 83, 109.)

92-2276. Effect of partial invalidity of Chapter.-If any section, clause, provision or portion of this Chapter shall be held to be invalid or unconstitutional by any court of competent jurisdiction such holding shall not affect any other sections, clauses, or provision or portion of this Chapter which is not in and of itself constitutional. It is hereby declared to be the intention of the Georgia Assembly that should any portion of this Chapter be declared unconstitutional, the remainder shall be in full force and effect and that the Georgia Assembly would have passed this Chapter without such invalid portion or provision.2 (Acts 1937, pp. 83, 109.)
922277. Tobacco products, rate of tax on receipt, possession, and use.-The amount of the tax levied upon the receipt, possession, use, and consumption of tobacco products affected by the terms of this Chapter shall be the same, and computed on the same basis, as would be the case if tobacco products of the same kind were sold, or offered for sale, in this State by a wholesale or retail dealer, and as particularly set out in sections 92-2202 to 92-2204, and shall be paid through the use of stamps as provided
1 The provisions of this section are now void, as the Constitution of 1945 prohibits allocation of funds.
2 The Act of the Extra Session of 1937-38 amending this Chapter contained a similar provision to the above, applicable, of course, to the amendment and the Chapter as amended.

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in section 92-2206, and the levy and collection of such tax shall be subject to the provisions of sections 92-2207 to 92-2209. (Acts 1937-38, Ex. Bess., pp. 126, 128.)

92-2278. Possession of cigars and cigarettes by nonresident.Any nonresident of this State en route into this State, either in automobile or on common carrier, from a State which does not levy any license or tax upon the sale or use of cigars and cigarettes, may have in his possession for his own use or consumption as many as four packages of not exceeding 20 cigarettes each and as many as 25 cigars; and this provision shall likewise apply to a nonresident of this State coming into this State to reside temporarily, and such person may likewise have in his possession the quantity of untaxed cigars and/or cigarettes allowed for nonresidents passing through this State as herein provided. (Acts 1937-38, Ex. Sess., pp. 126, 129.)

92-2279. Possession of cigars and cigarettes by resident returning to State.-A resident of this State going out of the State to sojourn temporarily, and returning thereto, may have in his possession for his own use or consumption as many as two packages of not exceeding 20 cigarettes each and 10 cigars without having affixed thereto the stamps provided and required by this Chapter to be affixed thereto; but a possession of a larger quantity of cigars or cigarettes by a resident of this State, temporarily sojourning in another State and ,returning to this State, shall be a violation of this Chapter and, upon conviction, such person shall be punished as for a misdemeanor. (Acts 1937-38, Ex. Sess., pp. 126, 129.)

92-2280. Stamping tobacco products received for personal use.
-Every person receiving, holding, or possessing, within this State, for his own personal use, or the personal use of members of his family, or who brings into this State, for his personal use in this State, or the use of the members of his family in this State, any cigars, cheroots, stogies, cigarettes, or any substitutes therefor, taxable under this Chapter, and not stamped as required by this Chapter, shall, within one hour after receipt of such products, or after having acquired possession thereof, or after having brought the same within this State, as the case may be, and before the same, or any part thereof, are used or consumed, cause the same to have the requisite denomination and amount of stamps to represent the tax due thereon, affixed as stated and required by the terms of this Chapter, and to cause said stamps so affixed to

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be canceled by writing or stamping across the face of each stamp the name of the person so receiving or holding such tobacco products, or bringing the same into this State, as the case may
be, with the date and hour when the cancellation is made, and in addition thereto such person shall, within six hours after receipt of such tobacco products, or after having brought the same into this State, or after having acquired possession thereof, as
the case may be, notify the State Revenue Commission,* in writing
by mail, of such fact or facts, stating the time when such tobacco products were received, or brought into this State, or when possession thereof was acquired in this State, and from whom such tobacco products were acquired. The possession of unstamped cigars, cheroots, stogies, cigarettes, or any substitute therefor by any person in this State, acquired or held for use or consumption, in excess of the quantities or not under the circumstances set out in sections 92-2278 and 92-2279, shall be prima facie evidence that such tobacco products were brought into this State, or received therein, or are held and possessed in this State in violation of this Chapter, and for the purpose of evading the payment of the tax levied by this Chapter. (Acts 1937-38, Ex. Sess., pp. 126, 135.)

92-2281. Licenses for sale of tobacco products.-No person, firm, corporation, or association of persons shall sell, or offer for sale, at wholesale or retail or as jobber or semi-jobber, any cigars, cheroots, stogies, cigarettes, or any substitute for such products, or either of them, or store for the purpose of sale, or receive for the purpose of distribution, to any person, firm, corporation, club, or association within this State as _a part of any pooling agreement, or otherwise, any cigars, cheroots, stogies, cigarettes, or any substitute therefor, without first having made application to
the State Revenue Commission* for a license so to do, and received
such license. The application for license shall contain and set forth the name of the person desiring such license, the place or places where it is proposed to sell at wholesale or retail or to store for sale or to receive for the purpose of distribution to any person, firm, corporation, club, or association within this State such taxable products with such other and further information as the State Revenue Commission* may require; and it shall be unlawful for any person as wholesale dealer, jobber, semi-jobber, or retail dealer to receive or deliver any products taxable by this Chapter until such application has been submitted and such license has been granted; and it shall further be unlawful for any person to receive in this State, for the purpose of distribution to
* Now State Revenue Commissioner, see 92-8405, p. 3.

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any person or persons, firm, club, or association of persons, as a part of a pooling agreement or otherwise, any of the products taxable under this Chapter, without having made application for and received such license.1 (Acts 1937-38, Ex. Sess., pp. 126, 139.)

92-2282. Refusal to procure permit to transport tobacco products, vehicle condemned.-Any person, firm, corporation, or asso-
ciation of persons, who or which refuses to procure such permit when it is determined by the State Revenue Commission* that such person, firm, corporation, or association of persons is required under the terms of this Chapter to procure such permit, shall be
guilty of a violation of sections 92-2259 to 92-2265; and any motor vehicle or other conveyance operated without the permit herein required, after proper demand by the State Revenue Commission* that an application be submitted in accordance with the provisions of said sections, shall be seized by the agents or inspectors of the State Revenue Commission* as contraband, and the same shall be condemned and sold by the State Revenue Commission* in the manner and method provided in sections 92-2223 to 922230, and the proceeds from the sale of such confiscated vehicle shall be disposed of as are the taxes collected under this Chapter. (Acts 1937-38 Ex. Sess., pp. 126, 141.)

92-2283. Weekly reports by persons transporting tobacco products.-Any person, firm, corporation, or association of persons
holding a permit, as provided in sections 92-2259 to 92-2265, and transporting and/or distributing tobacco products taxable under the provisions of this Chapter shall make weekly reports to the State Revenue Commission* on such forms as may be prescribed
by the Commission,* and particularly giving information as to the
amount of taxable products distributed during the week for which such report was made,and stating the person and place from which received, and the person to whom, and the place at which, said products were delivered or distributed. (Acts 1937-38, Ex. Sess., pp. 126, 142.)

92-9928. Penalty for violating regulations under cigar and cigarette tax.-Any rules or regulations of the State Revenue Commission,* when duly made and promulgated pursuant to Chapter 92-22, imposing a tax on cigars and cigarettes, shall have the full force and effect of law. Any person violating such rules when duly made and promulgated shall be guilty of a misdemeanor
* Now State Revenue Commissioner, see 92-8405, p. 3.
1 No charge is made for licenses issued under this section.

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and shall upon conviction be fined not less than $50, nor more than $100 for each offense. (Acts 1937, pp. 83, 94.)

92-9931. Penalties for interfering with inspection of tobacco products.-Any person, firm or corporation subject to the tax on
cigars and cigarettes imposed by Chapter 92-22, engaging in or permitting such practices as are prohibited by "regulations of the State Revenue Commission* or in any other practice which makes it difficult to enforce the provisions of said Chapter by inspection, or if any person, firm or corporation, agent or officer thereof, who shall upon demand of the State Revenue Commission,* any officer, or agent of the State Revenue Commission,* refuses to allow full inspection of the premises or any part thereof, or who shall hinder or in anYwise delay or prevent such inspection when demand is made thereof, or in any way interferes with any agent
of the State Revenue Commission* in the performance of his duties in enforcing said Chapter (confiscation of tobaccos deemed by agent of the State Revenue Commission* to be contraband, is hereby declared to be one of the duties of an agent of the State Revenue Commission*), shall be deemed guilty of a misdemeanor
and shall, upon conviction, be fined not less than $100, nor more than $200 for each offense, or imprisonment in the county jail for a period not exceeding 90 days, or both, in the discretion of the court. (Acts 1937, pp. 83, 95.)

92-9936. Transporting or distributing tobacco products without permit.-Any person, firm, corporation, or association of persons
found transporting and/or distributing, or giving away as samples, any tobacco products, defined in Chapter 92-22, to wholesale or retail dealers or any other person within this State, without first securing a permit or permits as provided in Chapter 92-22, shall be deemed guilty of a misdemeanor, and upon conviction in any court of competent jurisdiction shall be punished as prescribed by section 27-2506. (Acts 1937, pp. 83, 104; 193738, Ex. Sess., pp. 126, 142.)

92-9940. Pooling orders to evade cigar and cigarette tax.Any person, firm, corporation, club or association of persons, who/which has not a license as provided in Chapter 92-22, who orders for another or pools orders from any or many persons, or connives with others for pooling orders for the purpose of evading the payment of the taxes therein provided, shall be guilty of
* Now State Revenue Commissioner, see 92-8405, p. 3.

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a misdemeanor and upon conviction shall be fined not less than $100, nor more than $250, for each offense, and each order for each purchase shall be considered a separate offense. (Acts 1937, pp. 83, 106.)

92-9941. Reuse or refilling of boxes or containers with tobacco products.-Any person, firm, corporation, club or association of
persons, who shall reuse or refill with any tobacco products enumerated in Chapter 92-22, any box, package or container from
which tobacco products theretofore tax paid have been removed, shall be guilty of a misdemeanor and upon conviction shall be fined not less than $100, nor more than $500, or imprisoned not to exceed six months, either or both, at the discretion of the court. (Acts 1937, pp. 83, 106.)

92-9942. Unlawful receipt of unstamped tobacco products.It shall be unlawful for any person, firm or corporation to receive in this State any shipment of any of the articles taxed under Chapter 92-22 when the same are not stamped as required by that Chapter, and knowing the same to be not so stamped, for the purpose and intention of violating the provisions thereof,and to avoid payment of the taxes, such person, firm or corporation
shall be guilty of a misdemeanor and upon conviction thereof shall be punished by a fine of not less than $25 or sentenced to jail for not less than 30 days nor more than 60 days, either or both: Provided, that in the event this provision shall be declared unconstitutional by the courts, it shall not affect the remaining sections or any other part or portion of said Chapter. (Acts 1937, pp. 83, 108.)

92-9950. Assisting or encouraging evasion of taxes on tobacco products, a misdemeanor.-Any person who shall solicit orders for the sale of any of the tobacco products taxable under the provisions of Chapter 92-22, or make sales thereof, knowing or having reason to believe at the time of so doing, that the purchaser expects or intends to receive, hold, possess, use, or consume the sam~, without paying the taxes thereon as by this law required, or whosoever shall in any way solicit, encourage, aid, or abet another to evade the payment of the tax prescribed by said Chapter and this amendment, shall be guilty of a misdemeanor, and, upon conviction in any court of competent jurisdiction, shall be punished as prescribed by section 27-2506. (Acts 1937-38, Ex. Sess., pp. 126, 143.)

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115

CHAPTER 6.
INSURANCE PREMIUM TAX.l
922S09a. Tax on insurance premiums; exemption of farmers' mutual companies.-All foreign and domestic insurance companies doing business in this State shall pay a tax of two per cent,2 upon gross direct premiums received by them upon persons, proper~y or risks in Georgia from January 1, to December 31, both inclusive, of each year, without regard to business ceded to or assumed from other companies, with no deductions for dividends
lTaxes on gross premiums are generally considered as being in the nature of an excise tax. All excise taxes partake of the nature of a license tax. It is very difficult, therefore, to determine when a tax of this kind is an excise or license tax. Since other license taxes are provided for insurance companies, insurance agents, adjusters and adjustment bureaus, this tax is being treated as an excise or consumer tax. The license taxes required of insurance companies and their agencies are set out in 92-2501 through 92-2507, pp. 171, 172, inclusive. The Supreme Court recently in U. S. vs. Southeastern Underwriters Association, 322 U. S. 533, 64 S. Ct. 1162, overthrew a long established rule and held, for the purpose of the Sherman Anti-Trust Act, that the business of insurance was interstate commerce. Congress, however, following such decision, under the McCarran Act, 15 U.S.C., 1011, provided for the continued regulation and taxation by the several States of the business of insurance. The Supreme Court has, since the passage of such Act, decided in Prudential Insurance Company of America vs. Benjamin, et aI, that a South Carolina tax on the aggregate premiums received from business done in the State by an insurance company from another State, even though no such excise tax was levied on South Carolina corporations, was not contrary to the commerce clause of the Federal Constitution and ruled that States have the power to regulate and tax insurance companies whose business is interstate, especially in view of the McCarran Act adopted by Congress.
2 Prior to 1945 only one and one-half per centum was charged, such tax appearing in 92-2509, Georgia Code Annotated. The General Assembly in 1945 (Acts 1945, p. 419) increased this tax to two per centum. Under this Act, 922509, Code of Georgia Annotated, was repealed. In codifying such Act, though, the publishers of the Code codified the new Act as 92-2509a. The designation of this section as 92-2509a is continued as set out in the Supplement to the Code Annotated. It appears, though, that this section should be 92-2509.

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whether returned in cash or allowed in payment or reduction of premiums, or for additional insurance; nor shall any deductions be allowed for premium abatements of any kind or character or for reinsurance or for cash surrender values paid, or for losses or expenses of any kind, said tax being imposed upon gross premiums received from direct writings, without any deductions whatever except for premiums returned on change of rate or cancelled policies. The term "gross direct premiums" shall include annuity considerations: Provided that local organizations known as "farmers' mutual insurance companies" operating in not more than four counties in a division shall not be subject to this tax. (Acts 1945, pp. 419, 420.)

92-2509b. Time of payment of tax on insurance premiums.-The
annual premium taxes required by section 92-2509a of all foreign and domestic insurance companies doing business in this State upon gross direct premiums received by them upon persons, property or risks in Georgia shall be paid to the Insurance Commissioner of Georgia annually on or before March 1, following the close of the preceding calendar year upon all such premiums collected during that calendar year. (Acts 1945, pp. 419, 421.)

92-2509c. Effect of partial invalidity of law relating to insurance premium tax.-If any section or provision of this law ( 56315, 92-2509 to 92-2509c) shall be declared unconstitutional the remaining sections or provisions shall nevertheless remain effective. (Acts 1945, pp. 419, 421.)

92-2510. Reduction of premium tax.-Whenever any insurance company doing business in this State shall make it appear by proof to the Insurance Commissioner that one-fourth of the total assets exclusive of government war bonds, which are hereby defined and declared to mean United States government bonds or . United States treasury bonds, or obligations issued on and after December 7, 1941, and prior to the official termination of World War II, are ~nvested in any or all of the following securities, to-wit: Bonds of this State or of any county or municipality of this State', properly situated in this State and taxable herein, loans secured by liens on real estate situated in this State, or policy loans on insurance policies issued by such company on lives of persons resident in this State, then the premium tax levied by section 92-2509 shall be abated or reduced to one per centum upon the gross receipts of such company; and if the amounts so invested by any such company shall be as much as three-fourths of the total assets of such company, then said premium tax shall be abated or reduced to

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117

one-fourth of one per centum upon such gross receipts of such company. (Acts 1927, p. 94; 1935, p. 61; 1945, pp. 267, 268; 1946, p. 15.)

92-2511. Returns of insurance companies.-Every insurance company incorporated under the laws of this State, doing business on the legal reserve plan, shall be required to return for taxation all of its re'al estate as other real estate is returned.1 The value of the personal property owned by and taxable against it shall be ascertained in the following manner: From the total value of the assets held by the company, both real and personal, shall be ded.ucted the assessed value of all real estate owned by the company in thijs State, the nontaxable funds deposited by the company with the State Treasurer, and the amount of reserve or net value of the policies required by law to be held by the company for its policyholders, and which belongs to such policyholders; the remainer shall be the value of the personal property owned by and taxable against such company. (Acts 1927, p. 93; 1935, p. 61.)

92-2512. Title insurance companies.-On or before March first of each year each corporation engaged in the business of title insurance in this State shall pay to the Insurance Commissioner of Georgia as an annual license tax and fee the same percentage of its gross re'ceipts for title insurance premiums on policies covering properties in this State, as are levied upon the gross premium
receipts of other insurance companies. Such annual license tax and fee shall be' paid on gross premiums received by such company during the preceding calendar year and shall be in lieu of all other license, taxes and fees, state and county or municipal, except ad valorem taxes on real and personal property and business licenses to municipalities. (Acts 1939, pp. 276, 379; 1943, pp. 602,609.)

56-103. Collection and disposition of fees and taxes.-The Insurance Commissioner shall collect the charges, fees, dues and taxes2 imposed on insurance companies as provided by law and give proper receipts therefor, and at the end of every calendar month, or oftener, in the discretion of the Commissioner, shall pay into the State treasury, all amounts collected by him. (Acts 1912, pp. 119, 121, 128.)
1 For return of property, see Part VI, chapter 6.
2 Certain companies are also required to pay a license tax, see 56-1619,
et cetera, page 173. Insurance agents, insurance adjusters and insurance ad-
justment bureaus are required to pay an annual license, see 92-2501, et cetera,
page 171.

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CHAPTER 7.
CARBONIC ACID GAS TAX.!
92-805. Carbonic acid gas; invoices and re,porls of manufacturers or venders.-Each person, firm, or corporation engaged in the business of manufacturing Or vending soft drinks made of or containing carbonic acid gas or any substitute therefor shall pay, as a privilege license to carry on such business, four cents on each pound of carbonic acid gas or any substitute therefor so used: Provided, that bottled drinks on which this license shall have been paid may be resold in original packages without the payment of any further license, under this section. Each person, firm, or corporation engaged in such business shall keep accurate books and invoices showing the quantity of carbonic acid gas or any substitute therefor used in such business, and such other information relating to the business as may be required by the Comptroller General,* to enable the State tax officials to check up the returns herein required. At the end of each calendar quarterly period every person, firm, or corporation engaged in such business shall make a report to the Comptroller General* on blanks to be furnishe'd by the Comptroller General,* showing the amount of carbonic acid gas or substitute therefor consumed during the preceding quarter, and such other information as the' Comptroller General* may require, verified by affidavit, and shall with the report remit the license tax herein provided for each pound of carbonic acid gas or substitute therefor consumed, as shown by the report, and such remittance shall be paid into the State treasury. If such report or remittance is not made within 15 days after the end of the calendar quarter, there shall be added to the sum due for such license for the preceding quarter 10 per cent. additional license. The tax officials of the State shall have authority to examine the books and papers of anyone engaged in such business, for the purpose of ascertaining the correctness
* Now State Revenue Commissioner, see 92-8405, p. 3.
! This tax is included with other license taxes in the General Tax Act. It is usually set out as an excise tax, though, and considered as such. It has been included as a consumer tax for such reason.

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of all reports and remittances. (Acts 1927, pp. 65, 91; 1935, p. 21.)

929902. Failure to pay license tax on carbonic gas, or to make reports. False affidavit.-Any person wilfully failing or refusing to make the reports and remittances required in section 92-805, relating to license taxes on carbonic gas and substitutes therefor, shall be guilty of a misdemeanor; and any person wilfully making a false affidavit as to any report required shall be guilty of perjury. (Acts 1927, p. 65; 1935, p. 22.)

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CHAPTER 8.
MALT SYRUP TAX.
92803. Malt syrups, manufacturers of; returns.-All persons and companies carrying on the business of manufacturing or selling, by wholesale or retail, any and all malt syrups, as an occupation tax for the privilege of carrying on said business, shall pay an amount payable at the end of each quarter, equal to five per cent. of the gross receipts from said business in this State. Within three days from the end of each quarter of the calendar year each person or company engaged in said kind of business
shall make returns under oath to the Comptroller General* of this
State, showing the amount of said gross receipts, with a detailed statement of the parties from whom said receipts are received: Provided that this tax shall not apply to malt syrups not flavored with hops and sold by the manufacturers of said products to bakers in bake shops for use in the manufacture' of bread, nor to malt syrups not flavored with hops and sold by manufacturers of said product to the operators of textile mills for use in the bleaching of cotton cloth: and Provided further, that said malt syrups shall not be additionally taxed under section 92-804: Provided, that the tax herein imposed shall not in any way affect license fee or tax imposed by the' provisions of the alcoholic control bill, the beer bill or wine bill should any or/and all of these bills become law when voted by tpe people on May 15, 1935. (Acts 1929, pp. 58, 72; 1935, p. 55.)

Now State Revenue Commissioner, see 92-8405, p. a

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CHAPTER 9.
SOFT DRINK SYRUP TAX.
92-804. Soft drink syrups, carbonated waters, etc.; returns by manufacturers or dealers; payment.-All persons and companies carrying o~ in this State, the business of manufacturing or selling, at wholesale or retail, or distributing from any depot, car, warehouse, or agency, any carbonated waters or syrups, or other articles to be used in carbonated water or intended to be mixed or blended with carbonated water to be sold as soft drinks ,(not including imitations of beer, wine, whiskey, or other intoxicating liquor), shall pay at the end of each quarter, an amount equal to one-half of one per cent. of the gross receipts from said business in this State for said quarter. Within three days from the end of each quarter of the calendar year each person or company engaged in said business shall make returns under oath to the Comptroller General* showing the amount of said gross receipts, with a detailed statement of the parties from whom said receipts are received. In the case of a corporation, the return shall be made under oath by the president, if a resident of this State; and if the president is not a resident, by the officer or person in charge of the business of said corporation in this State. Upon the making of such returns, the person or company liable to said tax shall pay
the same to the Comptroller General,* and upon failure to pay
the same the Comptroller General* shall issue an execution for
said tax against the property of the person or company liable to said tax. If no returns are made or if the Comptroller General* believes said returns are false, the Comptroller General* shall ascertain the amount of said gross receipts from the best information available and assess the tax accordingly, after giving the company or person liable' to said tax at least five days' notice of the time of assessing said tax, and issue execution accordingly against the person or corporation carrying on said business. All of said taxes received or collected under this section shall be paid into the State treasury. Any person or company paying the tax herein levied shall be relieved of any and all occupation tax or
* Now State Revenue Commissioner, see 92-8405, p. 3.

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license fees to the State under existing laws on or for the kind of business specified in this section: Provided, however, that said tax shall ,be collected upon said syrup or carbonated water only once, and shall be paid by the wholesale dealer in said syrup if sold within the confines of this State by such wholesale dealer; and if said syrup or carbonated water shall be purchased by the retail dealer without this State and shall be shipped to a point within this State, the' same shall be taxed in the hands of such retail dealer,and for the purposes of this tax the price paid for such syrup or carbonated water shall determine the receipts for the same. (Acts 1927, pp. 56, 86, 91; 1935, p. 51.)

92-9901. Failure by dealers in soft drink syrups & make returns or pay tax.-Upon failure of any manufacturer of or dealer in carbonated waters or soft drink syrups, etc., to make the returns required by section 92-804 within 10 days after the expiration of the period therein specified, he shall be guilty of a misdemeanor. And any person, company or agent carrying on any kind of business therein specified after failure' to pay the tax therein levied for any preceding quarter during which he or it was liable to tax, shall be guilty of a misdemeanor. (Acts 1927, pp. 56, 86; 1935, p. 52.)

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CHAPTER 10.
OYSTER TAX.
45-821. StlUIlP tax on shipments of oysters gathered from waters of State.-There is hereby imposed a tax on all oystersl gathered from the waters of this State and shipped f.rom any point within this State in the amount of five cents for each gallon of raw shucked oysters or in the equivalent thereof of oysters in the shell 6 cents for each 180 ounces on canned oysters, and such tax shall be paid by the person shipping such oysters. All oysters within the limits of this State, whether shucked or in the shell, shall be deemed prima facie gathered from the waters of this State unless there be attached to or affixed upon the container of such oysters evidence satisfactory to the State Game and Fish Commission as prescribed by any regulation made by it going to show that such oysters were gathered in some State other than the State of Georgia. The evidence of payment of the tax imposed herein shall be the affixing of cancelled tax stamps in the proper amount to any container of such oysters, which stamps shall be of a design and material as prescribed by the State Game and Fish Commission and the sale of which stamps shall be under the direction and control of such Commission. The proceeds from the sale of such tax stamps by said Commission shall be remitted by it or its duly authorized officer or agent to the State Treasury on the 15th day of each calendar month. (Acts 1943, pp. 543, 546.)
45-822. Penalty for violation of 45-820, 45-821, or regulations promulgated thereunder.-Any person who shall violate any of the terms or provision of this law [ 45-820, 45-821] or any regulations promulgated hereunder shall be guilty of a misdemeanor and shall be punished as provided by law for the punishment of misdemeanors. (Acts 1943, pp. 543, 547.)
1 An occupational tax is also imposed upon all distributors or dealers, including canners, who sell oysters, see 45-812, p. 274.

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45-822a. Shipment in clean containers; tag.-Each and every person, firm or corporation handling or shipping oysters in the shell, in addition to the requirements set forth in 45-820 to 45-822, shall when shipping oysters in the shell, ship them in clean containers in either barrels, bags, crates or baskets. To each such barrel, bag, crate or basket there shall be attached a tag obtained from the coastal fisheries office, which tag shall be furnished free of cost, which tag shall indicate the source, date of gathering, name and address of consignee, kind of shell stock in container, name of shipper and the State public health certificate number. There shall be attached to the reverse side of the tag occupational oyster stamps in a sufficient number showing that the tax as required by 45-821 has been fully paid. (Acts 1945, p. 415:)

45-822b. Penalty f0r violation of 45-822a.-Each and every person, firm or corporation who shall fail to ship or handle oysters in shell stock in clean containers, in either barrels, bags, crates or baskets, or shall fail to attach thereto the tag containing the information called for in 45-822a shall be guilty of a misdemeanor and shall be punished as for a misdemeanor. (Acts 1945, pp. 415, 416.)

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CHAPTER 11.
OLEOMARGARINE TAXES.
42-1001. Imposition and amount of tax :on oleomargarine; exceptions.-There is hereby imposed an excise tax of 10 cents per pound on all oleomargarine sold, offered or exposed for sale, or exchanged in the State of Georgia, containing any fats and/or oil ingredient other than any of the following fats and/or oils: Oleo oil from cattle, oleo stock from cattle, oleo stearine from cattle, neutral lard from hogs, peanut oil, pecan oils, corn oil, cottonseed oil, soya bean oil or milk fats. (Acts 1935, p. 81.)
42-1002. Form of tax: stamps; enforcement of law by Department of Agriculture.-Such excise tax shall be in the' form of a stamp in such denominations as will best carry out the provisions of the law. Said stamps shall be properly safe-guarded as to their manufacture, preservation and distribution and shall be in the charge of the State Department of Agriculture. (Acts 1935, p.82.)
42-1004. Disposition of proceeds of sales of stamps: appropriation for cost of printing stamps.-Proceeds of sale's of stamps hereunder shall be paid into the general fund of the State. There is hereby appropriated from the general fund of the State the sum of $1,000, which shall be available upon order of the State Department of Agriculture to pay the cost of printing the necessary stamps provided for in this Chapter. (Acts 1935, p. 82.)
42-9921. Violation of oleomargarine tax law.-Any person violating any of the provisions of Chapter 42-8, imposing an excise tax on oleomargarine, or any of the rules or regulations promulgated by the State Department of Agriculture for the purpose of carrying out its provisions, shall be guilty of a misdemeanor, and upon conviction shall be fined in any sum, not less than $25 nor more than $200, or by confinement in any county jail not to exceed two months, or by both such fine and imprisonment. (Acts 1935, p. 82.)

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CHAPTER 12.
CONVICT-MADE GOODS TAX.
92-303. Convict-made goods; additional tax; distinguishing mark.-There shall be added a sales tax of 15 per cent. of the retail price on all convict-and/or prison-made goods sold within the State; and all of said goods shall have marked on each article of every character, in plain view, the words "Convict Made." (Acts 1931, Extra Sess., pp. 76, 90; 1935, p. 69.)

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PART III
LICENSE AND PRIVILEGE TAXES1
CHAPTER 1.
BUSINESS LICENSE TAX
92-301. Authority to levy and collect; census by which population governed: "in town.s or cities" defined.-In addition to the ad valorem tax on real estate and personal property, as required by the Constitution and provided for by law, the specific and occupation taxes provided for by Chapters 92-3 to 92-20 shall be levied and collected each year. In all cases where population controls the amount of tax or license fee to be paid, the last census report of the Federal Government shall govern, and whenever
1 The Tax Act of 1852, generally regarded as the beginning of our tax system, provided a license tax on "all practitioners of law, physic, dentistry and daguerrean artists." Such taxes were not subject to the rule of uniformity as required by the Constitution, since our Courts held that such rule only applied to taxation of property. The General Assembly in the exercise of the wide discretion given to it began adding various occupations, with business firms until today most of the businesses, trades, occupations, and professions carried on in the State are subjected to licenses or privilege taxes. These taxes are included in an Act designated by the General Assembly as the "General Tax Act." It has been the custom of the General Assembly to re-enact such Act every two years with such additions as made. This custom has not been followed, though, in recent years as our licenses and privilege taxes come from the Act of 1935.
The arrangement followed in the Code as to these taxes has been discarded in order that such taxes may appear alphabetically. Special license taxes and fees which were not included in the General Tax Act are !let out separately, together with the license taxes for the professions. License taxes collected by the State Revenue Commissioner and other Departments of the State Government are also set out in separate chapters, even though they may have been included in the General Tax Act of 1935.

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in any section the words "in towns or cities" occur, the same shall be construed to mean "within one mile of villages, towns, or cities," unless otherwise specified. (Acts 1927, pp. 57, 101; 1935, pp. 12, 69.)

92-1304. Adding or calculating machines and check protectors. -Every manufacturer of, or wholesale or retail dealer in, or agent for the sale of, any adding or calculating machine or check protector, retailing for more than $10 shall pay $25 for each place of business in counties of 20,000 population or under; $50 in counties of over 20,000 population and under 50,000; and $75 in counties of over 50,000 for each place of business in this State. (Acts 1927, p. 77; 1935, p. 42.)

92-401. Advertising agencies, etc.; "locations" defined.-Each person, firm, or corporation conducting the business of an advertisnig agency using means other than billboards, shall pay $50; each person, firm, or corporation conducting the business of advertising by signs painted, pasted, or printed on billboards or other places where space is leased, rented, or sold, shall pay in each county where located, $1 for each location. A "location" is defined to be 75 lineal feet or fractional part thereof. Before painting or posting such locations or fractional part thereof, persons so advertising shall register with the ordinary and tax collector of the county as required by law, and in case of any increase of advertising the ordinary shall in each instance be notified as to the number of locations. (Acts 1927, p. 59; 1935, p. 14.)

92-503. Agencies, collecting, commercial, and mercantiIe.-Each person, firm, or corporation engaged in business as a collecting, commercial, mercantile, or any other agency of like char acter, shall pay $200 in every county in the State where they have an office or branch office: Provided, that any attorney at law or firm of lawyers opening and operating a collection agency shall be liable for said tax regardless of having paid their regular professional tax: Provided, that this section shall not apply to persons, firms, or corporations engaged solely in collecting or aiding in the collection of hidden and/or delinquent taxes. (Acts 1929, pp. 58, 59; 1935, p. 14.)

92-505. Agencies, detective.-Each person, firm, or corporation operating a detective agency or doing detective work for hire or compensation, shall pay, for each office established in this State,

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in or near cities or towns of 25,000 or more inhabitants, $200; in or near cities or towns of 10,000 to 25,000 inhabitants, $50; and in or near cities or towns of less than 10,000 inhabitants, $25. (Acts 1927, p. 58; 1935, p. 15.)

92601. Amusement parks.-Each person, firm, or corporation running, leasing, or operating an amusement park, other than baseball, football, or bicycle parks, hereinafter mentioned, where two or more amusement devices, resorts, or attractions are operated, and an admission fee is charged for anyone or more of the exhibits, resorts, or attractions, shall pay $250: Provided, that this section shall not be construed to exempt or relieve any individual device, resort, amusement, or attraction located in said park from paying any specific or license tax herein imposed. (Acts 1927, p. 61; 1935, p. 15.)

92-1901. Auctioneers.-Each and every auctioneer selling by auction in this State jewelry, junk, furniture, and household goods, live stock, except as hereinafter provided, farm implements and produce, and real estate, shall pay $10 for each day's sale in county in which he conducts said sale: Provided, this section shall not apply to sheriffs and attorneys at law conducting sales under power of sale or other legal sale for their clients, and commissioners conducting sales by virtue of the order of any court of this State, nor to auctioneers of tobacco or other farm products, nor to auctioneers of live stock at regular stationary markets at which only live stock are sold for or to farmers. (Acts 1927, p. 61; 1935, pp. 15, 16; 1937-38, Ex. Sess., p. 175.)

92-1305. Automatic sprinklers.-All automatic sprinkler companies or agents thereof shall pay the sum of $25 for each agency or place of business in this State. (Acts 1927, p. 86; 1935, p. 51.)

92-1501. Automobile and truck dealers.-Every agent, dealer or person soliciting orders for retail sale of automobiles or trucks, not including wholesale dealers or distributors soliciting or canvassing for local dealers, shall pay the sums set out below, viz.: In each county with a population of less than 20,000, $25; in each county with a population between 20,000 and 30,000, $55; in each county with a population between 30,000 and 50,000, $85; in each county with a population between 50,000 and 75,000, $110; in each county with a population between 75,000 and 100,000, $165; in each county with a population between 100,000 and

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150,000, $220; in each county with a population exceeding 150,000, $275: Provided, however, that tax on any such dealer, distributor or solicitor not including wholesale dealers and distributors, located ina county having a city of 200,000 inhabitants or more, and at a distance of 15 miles or more from said city limits, shall be $25: Provided, that such tax shall be required only in the county where the principal business of any agent, dealer, or person soliciting orders is located, and/or the county in which deliveries are made: Provided further, however, that nothing in this law shall conflict with the provisions fixing licenses upon exclusive dealers in used cars. Such dealer, agent, or solicitor selling or offering for sale automobiles or trucks at retail shall be required to pay one license fee only; so that all persons soliciting orders, or selling automobiles or trucks at retail, shall pay a license to become a dealer or agent, and such license shall entitle such dealer to sell any makes of new or second-hand automobiles or trucks: Provided, that any dealer paying the required tax herein may employ salesmen who shall not be required to pay such tax. (Acts 1927, pp. 56, 61; 1931, Extra. Sess., pp. 76, 90; 1935, pp. 16, 99.)

92-1505. Automobile and/or truck assembly plants.-Each person, firm, or corporation operating an automobile and/or truck assembly plant, shall pay $500. (Acts 1927, pp. 62, 63; 1935, p. 17.)

92-1512. Automobile financing.-Every firm, person, or corporation engaged in the business of automobile financing, handling notes or any evidence of debt pertaining to the purchase of automobiles, and the discounts of the purchase-money notes thereof, shall pay a tax of $100 for each place of business. (Acts 1929, pp. 58, 75; 1935, p. 56.)

92-1507. Automobile garages.-Each person, firm, or corporation carrying on the business of operating garages, either for storage or repairing automobiles, shall pay, in cities of more than 35,000 inhabitants, $35; in cities of between 20,000 and 35,000 inhabitants, $25; in cities of between 10,000 and 20,000 inhabitants, $15; in cities and towns of 1,000 to 10,000 inhabitants, $10; in cities and towns of less than 1,000 inhabitants, $5; and persons operating such garages within one mile of the limits of all incorporated cities, $5. (Acts 1927, p. 63; 1935, p. 18.)

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92-1508. Automobile parking places.-Each person, firm, or corporation operating what are commonly known as automobile parking places, said parking places being located on vacant lots, shall pay in cities or towns with a population of 50,000 or more inhabitants, $25; in cities or town with a population of 25,000 to 50,000, $15; in cities or towns with a population of less than 25,000 inhabitants, $5, for each location where cars are parked for hire. (Acts 1927, p. 62; 1935, p. 18.)

92-1504. Automobile retail dealers in tires, accessories, radios orparts.-Every retail dealer in automobile tires, automobile accessories, automobile radios, or automobile parts of any kind whatsoever shall pay the sum of $10 for each place of business. (Acts 1927, p. 62; 1935, p. 17.)

92-1503. Automobile wholesale dealers in tires, accessories, radios or parts.-Every wholesale dealer in automobile tires, automobile accessories, automobile radios, or automobile parts of any kind whatsoever shall pay the sum of $100 for each place of business. (Acts 1927, p. 60; 1935, p. 17.)

92-1506. Automobile wholesale dealers in radios.-Every wholesale dealer in automobile radios of any kind whatsoever shall pay the sum of $25 for each place of business: Provided, that where license as specified in 92-1503 is paid, it will not be necessary to pay the license specified in this section. (Acts 1935, p. 17.)
92-1902. Awning and tent makers.-Each awning and tent maker shall pay $15 in each county in which he does business. (Acts 1927, p. 62; 1935, p. 18.)

92-602. Baseball, football, and other parks.-Each person, firm, or corporation owning, leasing, or operating any park or place where baseball, football, or other similar game is played, or where automobile, motorcycle, horse, or bicycle races or contests are held, and where admission fees are charged, in cities of more than 50,000 inhabitants, or within five miles thereof, shall pay $200; in cities with 20,000 to 50,000 inhabitants, or within five mlies thereof, $100; in cities with 10,000 to 20,000 inhabitants, or within five miles thereof, $50; in cities or towns of less than 10,000 inhabitants, or within five miles thereof, $20: Provided, that this

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tax shall apply only to those parks and places wherein professional games are played or professional contests are held. (Acts 1927, p. 63; 1935, p. 19.)

92-701. Barber shops.-Every barber shop shall pay the sum of $5 for each chair in use, except that in cities or towns of less than 5,000 inhabitants the amount shall be $2.50 for each chair in use.1 (Acts 1927, p. 63; 1935, p. 19.)

92-501. Barber supply agents.-All agents for barber supplies shall pay $50 for each place of business. (Acts 1927, p. 63; 1935, p. 19.)

92-702. Beauty parlors or manicure shops.-Each beauty parlor or shop or manicure shop in each town or city with a populatior of 50,000 or more shall pay, the sum of $25; and in each towr or city with a population of 25,000 to 50,000, the sum of $15; and in each town or city with a population of less than 25,000, the sum of $10; said tax to apply to and to be collected from the owner or operator of each such place of business: Provided, that this tax shall not apply to manicure shops operated in connection with barber shops.2 (Acts 1929, pp. 58, 63; 1935, p. 19.)

92-1312. Bicycle dealers.-Every bicycle dealer selling or dealing in bicycles, either at wholesale or retail, for himself or upon commission or consignment, shall pay $10 for each place of business. (Acts 1927, p. 63; 1935, p. 20.)
92-402. Bill distributors.-BiIl distributors engaged in the business for profit in towns or cities of 15,000 population or more shall pay $25. (Acts 1927, p. 64; 1935, p. 20.)

92-502. Book agents or canvassers.-Each agent or canvasser for books, maps, or lithographic prints, shall pay in each county in which he shall do business, a tax of $5: Provided, that this shall not apply to bona fide students earning their way through
1 Barbers are also required to obtain certificates of registration, see 84409, p. 327.
2 Hairdressers are also required to obtain a certificate of registration, see 84-409, p. 327.

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school or college, nor to persons selling Bibles only. (Acts 1927, p. 64; 1935, p. 20.)

92-2003. Bowling alleys, ten pin alleys, etc.-Each person, firm, or corporation operating for gain any bowling alley, ten-pin alley, box-ball alley, or any bed or device of like character, shall pay, where not more than two such alleys, beds, or devices are used, $25; where more than two but not more than five such alleys, beds, or devices are used, the sum of $50; and where more than five such alleys, beds, or devices are used, the additional sum of $15 for each additional alley, bed, or device over five: Provided, that the total tax of anyone operator of any of the above mentioned devices at the same place of business shall not exceed $300 per annum. (Acts 1931, Extra. Sess., pp. 76, 85; 1935, p. 33.)

92-509. Brokers in stocks and bonds.-Each person, firm, or corporation dealing in bonds or stocks, either exclusively or in connection with other business, shall pay $100 for each town or city in which such person, firm, or corporation maintains an office. I (Acts 1927, p. 64; 1935, p. 20.)
92-510. Brokers, real estate.-Each person, firm, or corporation engaged in the business2 of buying or selling real estate on commission or as agents renting real estate, in cities of 50,000 or more inhabitants, shall pay $35; in cities of 25,000 to 50,000 inhabitants, $20; in cities of 10,000 to 25,000 inhabitants, $15; in cities or towns of less than 10,000 inhabitants, $10. If such person shall engage in auctioneering or selling property at public outcry or by auction sales, he shall also be liable for and required to pay the tax required of real estate auctioneers by 92-1901, to wit: $10 for each day's sale.2 (Acts 1927, p. 64; 1935, p. 20.)

92-1314. Burglar alarm companies.-All burglar alarm companies, or agents therefor, shall pay the sum of $25 for each agency or place of business in each county in which they do business. (Acts 1927, p. 65; 1935, p. 21.)
I Dealers and brokers in securities are also required to register with the Secretary of State, see 97-403, p. 386 as to fee and other requirements for such registration.
2 A further license is required from the Georgia Real Estate Commission, see 84-1410, p. 374.

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92-1003. Cafes and restaurants.-Every person, firm, or corporation, except hotels, operating any cafe, restaurant, or lunchroom with 50 or more tables, shall pay $100; 25 to 50 tables, $50; 10 to 25 tables, $25; five to 10 tables, $10; less than five tables, $5: Provided, that four seats or stools at tables or counters shaH be counted as a table. (Acts 1927, p. 65; 1935, p. 21.)

92-615. Carnivals, street fairs, or midway shows.-Every midway combination of small shows, or street fair or street carnival, shall pay the sum of $25 each week or fractional part thereof, for each separate tent, inclosure, or place where an admission fee is charged or collected, either directly or indirectly, to witness or hear any performance, or where anything may be exhibited for admission or ticket; and every merry-go-round or flying horse accompanying any midway combination, street fair or street carnival, shall pay in each city or town in which it does business, or in each county where they may operate outside the limits of any city or town, $25. (Acts 1927, p. 68; 1935, p. 25.)

92-1509. Cars operated for hire.-Each person, firm, or corporation operating automobiles for hire, whether in connection with a garage or not, shall pay a tax according to the following scale, whether in or outside of the corporate limits of any city or town: For each automobile so operated, in or near cities or towns with less than 1,000 inhabitants, $5; in or near cities or towns with 1,000 to 5,000 inhabitants, $10; in or near cities or tOW.llS with 5,000 to 15,000 inhabitants, $15; in or near cities or towns with 15,000 to 30,000 inhabitants, $20; in or near cities or towns with 30,000 to 50,000 inhabitants, $25; in or near cities or towns with more than 50,000 inhabitants, $40: Provided, that no person, firm, or corporation shall pay a total tax for all cars operated by such person, firm or corporation of more than $500 for each place of business operated: Provided, that the word "near," as used in this section, shall be construed to mean within a distance of three miles of the corporate limits of any town or city.1 (Acts 1929, pp. 58, 63; 1935, p. 22.)

92-1510. Cars for hire over fixed routes; jitneys.-Every person, firm, or corporation operating automobiles for transportation of passengers upon a regular fixed route, commonly known as jitneys, for a uniform fare, shall pay, for each five-passenger car or less, $15; and for each car carrying more than five passengers, $25.1 (Acts 1927, p. 66; 1935, p. 22.)

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92-1511. Cars for hire; "drive-it-yourself."-Each person, firm, or corporation operating or keeping for hire automobiles, commonly known as "drive-it-yourself" business, or automobiles without drivers for hire, shall pay $150 for each place of business: Provided, that the tax fixed herein shall not exceed $10 for each car operated.1 (Acts 1927, p. 66; 1935, p. 23.)

92-1301. Cash or account registers.-Each manufacturer, or wholesale or retail dealer in, or agent for the sale of, any cash or account register, shall pay $100 for each place of business in this state. (Acts 1927, p. 77; 1935, p. 42.)

92-2408. Cemetery companies.-All cemetery companies, agencies, and offices, shall pay $100 in each county in which they are located. (Acts 1927, p. 67; 1935, p. 23.)

92-613. Circuses.-Each circus company or other company or companies giving an exhibition beneath or within a canvas inclosure, advertised in print Or parade in any manner whatsoever as a circus, menagerie, hippodrome, spectacle, or show implying circus, the following tax, measured by the number of railroad cars, automobiles, trucks, or wagons used in transporting said circus-railroad cars, automobiles, trucks and wagons hereinafter referred to as cars-shall pay: A circus requiring more than 80 cars, $1,000 per day; 40 to 80 cars, $500 per day; 20 to 40 car'S, $100 per day; 10 to 20 cars, $50 per day; less than 10 cars, $25 per day, for each day it may exhibit in this State.2 (Acts 1927, p. 67; 1935, p. 23.)
92-1101. Coal and coke dealers.-Each person, firm, or corporation dealing in coal or coke, whether for themselves or as agents or as brokers, in or near cities of more than 1,000 and not more than 10,000 inhabitants, shall pay $10; in or near cities of more than 10,000 and not more than 20,000 inhabitants, $25; in or near cities of more than 20,000 and not more than 50,000 inhabitants, $50; in or near cities of more than 50,000 inhabitants, $100, for each place of business: Provided, the word "near," as used in this section, is defined to mean within three miles of the corporate limits of any town or city referred to in said section. (Acts 1931, Extra Sess., pp. 76, 88; 1935, p. 23.)
1 The usual motor vehicle registration of such cars is required, see 92-2902,
p. 215 as to fee.
2 A tax is also required on circus side shows. See f,2-614, p. 151.

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92-504. Commercial reporting agencies.-Each person, firm, or corporation engaged in the business of a commercial reporting agency shall pay, in each county in the State where they have an office or branch office, $200. A commercial reporting agency within the meaning of this section is any person who, for hire, collects and disseminates information of any nature to persons subscribing therefor and which is in aid of business or commercial transactions between the subscriber and other persons: Provided, that the term "commercial reporting agency" shall not be construed to include a person who collects information for a commercial reporting agency and furnishes same to such agency for a compensation. (Acts 1927, p. 68; 1935, p. 24.)

92-610. Concerts, shows, and exhibitions.-All concerts, shows, and exhibitions, charging an admission, in or near cities of less than 5,000 inhabitants, shall pay $25; in or near cities of more than 5,000 and not more than 20,000 inhabitants, $50; in or near cities of 20,000 population and not more than 50,000, $75; in or near cities of more than 50,000 population, $100 for each day: Provided, that this section shall not apply to histrionic, dramatic, and operatic performances given in regularly licensed theatres and opera houses, nor upon any shows, concerts or musical entertainment, whether vocal or instrumental, given by or for any school or college upon the ground of a school or college, but upon each such theatre or opera house, in towns of less than 2,000 inhabitants, the tax shall be $2.50 per month; in cities from 2,000 to 5,000 inhabitants, $4 per month; in cities from 5,000 to 10,000 inhabitants, $7 per month; in cities from 10,000 to 25,000 inhabitants, $10 per month; in cities of over 25,000 inhabitants, $12.50 per month1 : Provided, that the word "near," as used in this section, shall be construed to mean a distance of three mlies from the corporate limits of any such town or city herein referred to. (Acts 1929, pp. 58, 64; 1935, p. 24.)
92-512. Copyrighted Music and Radio Programs.-Each perSOll, as. agent for another, or as a representative of another in any capacity, collecting, or attempting to collect, or receiving money or other valuable consideration, for rights, royalty, rents or fees on copyrighted music, recorded music for mechanical reproduction, or radio programs shall be required to pay the sum of $1,000 to the county tax collector, or tax commissioner, in each county of this
1 A county license is also required for certain shows. See Part XIV.

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State where such collection or attempt to collect is made. (Acts 1935, p. 83.)

92-2004. Dance halls and dancing instructors.-Persons operating dance halls where dancing is permitted or taught for hire shall pay $100 for each place of bus~ness.l (Acts 1929, pp. 58,
60; 1935, p. 33.)

92-2002. Devices, cane-racks, shooting galleries, machine games, mechanical, etc.-Each person, firm, or corporation operating for gain any shooting gallery, or target range, or both, where firearms are used for firing at a target or targets; and each person, firm, or corporation operating for gain any table, stand, machine, or place for mechanical games not prohibited by law, and/or any rack or booth or device for pitching or throwing at canes, kniveR, or other articles or things of value, with rings or balls or other method; and each person, firm, or corporation operating for gain any machine or mechanical device for play or for distribution of prizes or tokens, shall pay on each such device, machine, or other arrangement, independent of or in connection with any other place of business, the sum of $50. (Acts 1931, Extra Sess., pp. 76, 85; 1935, p. 33.)
92-1903. Compilation and sales of directories.-Each person, firm, or corporation compiling a city directory or directories of any character, and selling or supplying the same on subscription,
1 The county authorities in counties having a population' according to the last or any future census, of not less than 100,000 no more than 200,000 population, are permitted to pass ordinances regulating, governing, and controlling the conduct and operating of all barbecue stands, roadhouses, dance halls, restaurants, tourist camps, and other places of business where beverages are sold or consumed, with authority over the articles sold therein and the hours the place may be open for business. In all places in the counties outside the corporate limits of any city or town, no such place is to be operated except by permit from the authorities, with like authority to the governing authorities to any city or town located in such counties over the conduct of such business within the corporate limits of such city or town. (Acts 1937-38, Ex. Session p. 353.)
Another Act provides that dance halls, road houses, tourist homes, tourist - cabins, clubs, and businesses of like character may not be operated in counties
having a population of not more than 14,530 nor less than 14,490, "according to the 1940 census of the United States and any future censuses of the United . States," except under an order or decree of the superior court authorizing such operations. (Acts 1943, p. 466.)

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shall pay the sum of $25 for el;tch county in which such directory is published. This tax shall not be construed to apply to telephone companies issuing directories for use in the telephone exchanges. (Acts 1927, p. 72; 1935, p. 34.)

92-617. Dog, pony, or horse shows.-Each dog, pony, or horse show, where the show is an exhibition of trained dogs, ponies, horses, monkeys, or a combination of any of them, beneath a tent, canvas, or inclosure, where an admission fee of 15 cents or more is charged, shall pay the sum of $25 for each day it may exhibit; and such show with an admission fee of less than 15 cents shall pay the sum of $15 for each day it may exhibit in this State. (Act.s 1927, p. 85; 1935, p. 50.)
92-1202. Dry cleaners.-All persons, firms, or corporations, engaged in dry cleaning, in all towns and cities of not more than 3,500 inhabitants, shall pay the" sum of $5 for each place of business; and in all towns and cities having a population of more thall 3,500 inhabitants, the sum of $25 for each place of business: Provided, that dry cleaning agencies, or substations, where no actual work is done, shall pay a tax of $10 for each such agency or substation. (Acts 1929, pp. 58, 65; 1935, p. 34.)

92-902. Electrical contraclors.-Upon all electrical contractors,
$25 for each county. The term "electrical contractor" as used in this section shall be held to mean each person, firm, or corporation who shall engage in installing, repairing and/or selling electrical w~ring or equipment: Provided, however, that this section shall not apply to those merchants or stores which do not install
or repair electrical wiring or equipment. (Acts 1927, p. 72; 1935, p. 34; 1939, p. 96.)

92-506. Emigrant agents and their employees.-Each emigrant agent and each employee of such agent doing business in this State shall pay $1,000 for each county in which such agent or employee I may do or offer to do business: Provided, that no emigrant agent or employee shall take or attempt to take from this State any person until after first giving bond to be accepted and approved by the Commissioner of Commerce and Labor, conditioned to pay any valid debt owing by said person to any citizen of this State. (Acts 1927, p. 72; 1935, p. 34.)

92-507. Employment agencies.-All employment agencies or

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bureaus doing business in this State shall pay $50 for each county in which they have an office. (Acts 1927, p. 72; 1935, p. 35.)

921103. Filling stations; payment of tax; receipt; commission of tax colleclor.-Every person, firm, association, or corporation within this State retailing or wholesaling gasoline shall pay a tax of $3 on each pump or filler used in connection with the sale of gasoline.1 Every person, firm, or corporation liable for the tax herein imposed shall pay the same to the tax collector of the county in which such pump or filler is located at the beginning of each fiscal year, and upon said payment so made the tax collector shall issue or cause to be issued to the said person, firm, association, or corporation paying said tax a receipt for each pump or filler so taxed, which said receipt shall be at all times displayed in the filling station or place of business of the person or corporation paying said tax, showing the exact number of pumps or fillers the said person, firm, association, or corporation is entitled to operate, for which service said tax collectors shall receive a commission of 10 per centum of the amounts so collected. (Acts 1931, Extra Sess., pp. 76, 87; 1935, p. 56.)

92-1309. Fire engines and app.aratus.-Each dealer in fire enginesand apparatus or either of them shall pay $100 for each place of business. (Acts 1927, p. 72; 1935, p. 35.)
921001. Fish dealers.-Each person, firm, or corporation engaged in the business of packing or shipping oysters, shrimp, or fish, shall pay $50 for each county in which business is carried on: Provided, however, that the provisions of this section shall apply only to original sh~ppers and/or packers.2 (Acts 1927, p. 72; 1935, p.35.)
922012. Fortune telling, phrenology, clairvoyance, etc.-Each person, firm or corporation engaged in fortune telling, phrenology, astrology, clairvoyance, or other kindred practices, business or professions, where charge is made or donation accepted for such services, shall pay the sum of $250, to be collected by the tax collector in each county where such business is carried on or con-
1 Distributors of motor fuel are required under 92-1405, supra, to secure a license from the State Revenue Commissioner, and to file with such Commissioner under 92-1406, supra, a bond.
2 A license tax is also imposed upon wholesale fish dealers. See 42-1103, p. 281.

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ducted, which tax shall be dsitributed as follows: (1) To the county where collected, $125, and (2) to the State $125: Provided, however, that nothing herein shall prevent any municipality by proper ordinance from prohibiting the practice of phrenology, clairvoyance or other like practices, within its limits. The foregoing tax shall not apply to the science of palmistry and persons engaged in the giving of advice concerning vocational guidance when based solely on the study of the hand, who are taxed under the provisions of 92-2013; and provided, further, that the board of county commissioners of any county may by proper order or resolution prohibit, regulate or further tax the practice of fortune telling, phrenology, astrology, clairvoyance, or other kindred practices, businesses, or professions within the territorial limits of the county, outside of the corporate limits of any town, city or municipality in the county. The tax to be imposed by said board shall not exceed the sum of $1,000 per year. (Acts 1929, pp. 58, 60; 1935, pp. 35, 36; 1947, pp. 1136, 1137.)

92-1104. Gasoline or oil wagons or trucks.-Each person, firm, or corporation selling oil or gasoline from a wagon or truck, shall pay $10 for each wagon or truck. (Acts 1927, p. 88; 1935, p. 54.)

92-1904. Hotels and tourist camps.-Every person, firm, or corporation operating a hotel or tourist camp shall pay, in counties of over 30,000 inhabitants, a tax of $1 per annum for each sleeping room, and in counties of less than 30,000 inhabitants, 50 cents per annum for each sleeping room. (Acts 1927, p. 72; 1935, p.
35.)

92-1002. Ice cream dealers.-Each person, firm, or corporation manufacturing ice cream or selling same at wholesale, in or near cities of more than 50,000 inhabitants, shall pay $100; in or near cities of from 20,000 to 50,000 inhabitants, $75; in or near cities of from 10,000 to 20,000 inhabitants, $50; and in or near cities of less than 10,000 inhabitants, $10: Provided, that the word "near," as used in this section, shall be construed to mean withiJl a radius of three miles of the corporate limits of cities in this section referred to. (Acts 1929, pp. 58, 65; 1935, p. 36.)

92-2006. Junk dealers; books or records.-Each person, firm, or corporation engaged in the business of dealing in junk and/or dealing in junk autos and trucks and/or junk automobile parts,

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141

accessories or fixtures in or near cities of over 50,000 inhabitants, shall pay $100; in or near cities of from 10,000 to 50,000 inhabitants, $50; in or near cities of from 3,000 to 10,000 inhabitants, $25; in cities or towns under 3,000 or within 10 miles thereof, $10. Each junk dealer, his clerk, agent, or employee, shall keep a book I open to inspection, on which he shall make entries of all railroad iron, brass, pieces of machinery, plumbing materials, unused farm implements, automobile parts, fixtures, or accessories purchased by him, together with the name of the party from whom purchased; and upon failure to keep such book or record and produce it on demand, the said dealer shall forfeit his license: Provided, that the word "near" as used in this section, is defined to mean within a radius of three miles of the incorporate limits of the cities and towns referred to in this section. (Acts 1929, pp. 58, 66; 1935, p. 38.)

92-1201. Laundries.-Each person, firm, or corporation operating a laundry or dyeing establishment shall pay $100 if employing 10 or more persons; $50 if employing five and not more than 10 persons; $25, if employing not more than five persons: Provided, that where any person, firm, or corporation owns Or operates more than one laundry, this tax shall be paid for each such laundry, according to the scale of tax herein provided, that is to say, the tax shall be paid for the operation of each such laundry or dyeing establishment: Provided, further, that if each such person, firm, or corporation shall engage in any dry cleaning business he shall in addition to the tax provided in this section, pay the tax provided for in 92-1202. The term "laundries" as used in this section shall include persons, firms or corporations who own, supply, or lease and supply for hire, linens, towels, aprons, smocks, nurses' uniforms, barber coats of linen or cotton, or any of the same. (Acts 1927, p. 76; 1929, pp. 58, 66; 1935, p. 39.)

92620. Legerdemain and sleight of hand.-Each exhibition of feats of legerdemain or sleight of hand, or other exhibition and entertainment of like kind, shall pay $25 in each county in which an exhibition is given. (Acts 1927, p. 75; 1935, p. 39.)

92508. Legislative agents or lobbyists.-Each person registered under 47-1002 as a legislative agent shall pay the sum of $250 for every person, firm, or corporation represented by said agent. This tax shall be paid to the Secretary of State when such person registers, and he shall not be allowed to register until the tax is paid. (Acts 1927, pp. 76, 91 ;1935, p. 39.)

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92-904. Lighting systems.-Each person, firm, or corporation selling, whether as manufacturer, agent, or dealer, any lighting system, whether gas, gasoline, or electrical, shall pay $25 in each county in which he or it does or offers to do business. (Acts 1927, p. 76; 1935, p. 39.)

92-2007. Lightning rods.-Each person, firm or corporation who may contract for or engage in the business of fitting up or erecting lightning rods in this State, shall pay the sum of $10 for each county in which he may contract for, or erect, or put in place any lightning rod or rods upon any structure or building therein; and it shall be the duty of the tax collector to whom the tax is paid to issue to the person paying such tax a license receipt showing such payment.! When a license for erecting a certain brand or make of rod has been issued for a county, additional licenses for erecting the same brand or make shall be issued upon the payment of $5 each. (Acts 1927, p. 76; 1935, p. 40.)

92-1905. Live-stock dealers.-Each person, firm, or corporation dealing in live stock, having a fixed place of business in or near cIties of more than 50,000 inhabitants, shall pay $25; in or near cities of from 10,000 to 50,000 inhabitants, $15; in or near cities or towns of less than 10,000 inhabitants, $10 for each place of business: Provided, that the word "near," as used in this section, shall be construed to mean within three miles of the corporate limits of any town or city mentioned in this section. (Acts 1929, pp. 58, 66; 1935, p. 40.)

92-901. Manufacturers of, and dealers in, lumber, etc.-(l) Every person, firm, or corporation engaged in manufacturing or dealing at wholesale or retail in lumber in any of its forms or classes, cooperage materials, veneer, handles, furniture, flooring, cabinet work, boxes, wooden building material, shingles, laths, crates and/or materials therefor made of wood, whether for themselves or as agents or brokers, in or near cities of 1,000 inhabitants and not more than 10,000, shall pay $10; in or near cities of more than 10,000 and not more than 50,000 inhabitants, $50; in or near cities of more than 50,000 inhabitants, $100 for each place of business.
1 A license for the erection and installation of lightning rods is also pro-
vided under 84-1801 of the Code. This section, being from an Act of a later
date, no doubt would supercede such section and it is omitted.

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143

(2) All sawmills, planing-mills, sash, door, blind, and/or millwork manufacturers, cooperage plants, handle, box and. crate factories, veneer mills and plants, furniture factories, store- and bank-fixture factories, cabinet works, manufacturers of box shooks, wood blanks or cuttings of any description, wooden automobile parts, stairs, wooden golf sticks and blanks, wooden baseball bats and blanks, wooden wagon and cart material, moulding or trim made of wood, and factories making bobbins, spools, spindles, or frames of wood or any other articles made principally of wood or lumber and in which the framework or basi.c structure is wood or lumber, shall be considered as engaged in "manufacturing." Where more than one of the above operations is carried on as a part of the same plant at the same location, but one tax shall be collected. Buying and/or seling anyone or more of said products at wholesale and/or to any retail dealer therein or manufacturer thereof shall be considered as engaged in "buying and/or selling at wholesale and/or retail (or dealing in) as a broker." Such dealer or manufacturer as herein defined shall be subject to the payment of tax provided under paragraph (1) of this section. The word "near" as used in this section is defined to mean a distance of three miles of the corporate limit of the cities or towns in this paragraph referred to: Provided, however, that manufacturers whose principal business is manufacturing other commodities than lumber, but who use less than 10 per cent. of lumber in such manufacturing, shall not be taxable as manufacturers of, wholesale dealers and brokers in forest products, timber, lumber, etc., under this section: and Provided further, that people who use lumber for packing and crating purposes only shall not be liable for the tax imposed herein. (Acts 1927, p. 76; 1929, p. 67; 1931, Extra Sess., p. 86; 1935, pp. 40, 41.)

92-616. Merry-go-rounds.-The owner, manager, keeper, or lessee of any merry-go-round or flying horses, or flying swings, or human roulettes, or scenic devices run by machinery, or of an elevated railway or scenic railway, or similar contrivance kept for gain, either directly or indirectly, shall pay for each place of business in this State, an<l for each place where operated, in counties in which there is a city of 50,000 or more inhabitants, $50; in all counties in which there are cities between 10,000 and 50,000 inhabitants, $30; in counties having a city of between 5,000 and 10,000 inhabitants, $20; in all other counties, $10. (Acts 1927, p. 79; 1935, p. 45.)

92-2014. Miniature pool tables.-Upon each miniature pool

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table not exceeding 30x60 inches playing surface, $5 for each table where. set up, used or operated. Pool tables in excess of 30x60 inches playing surface and less than 43x85 inches playing surface
shall be subject toa tax of $10 for each table where set up, used or operated. Pool tables equal to and in excess of 43x85 inches playing surface shall be subject to the tax imposed by 92-2001. (Acts 1935, p. 43; 1943, p. 336.)

92-1315. Mint and merchandise check vending machines.-Each owner of mint and merchandise check vending machines shall pay $25 for each machine, where set up, used or operated.l (Acts 1935, p. 43.)

92-1906. Monument dealers.-All persons, firms, or corporations selling monuments or tombstones shall pay $25 in each county -in which they shall have a place of business. (Acts 1927, p. 80; 1935, p. 45.)

92-1513. Motor busses.-Every person, firm, or corporation

operating a motor bus or motor busses for the transportation of

passengers upon a regular or fixed route which is entirely or the

greater portion of which is within the corporate limits of any

town or city of this State, and which do not otherwise have an

occupation tax laid upon them for State purposes, shall pay the

sum of $25 for each such bus having a passenger-carrying ca-

pacity of seven or less; and on each and every bus having a pas-

senger-carrying capacity of more than seven passengers the sum

of $50 per annum: Provided,that the above shall not be con-

strued to prohibit reasonable municipal taxation of such vehicles:

and Provided, that such cities or towns in which such routes are

located, and in which said motor busses taxed hereunder are

operated, may levy taxes on such vehicles so operated and/or

on the persons, firms, or corporations operating such motor busses

and/or motor vehicles: Provided further, that this section shall

not apply to passenger busses or vehicles transporting school chil-

dren exclusively.2 (Acts 1931, Extra Sess., pp. 76, 92; 1935, p.

45.)

,

92-1313. Motorcycle dealers.-Every person, firm, or corpora-
l Slot vending machines are covered by 92-1302, p. 151, and picture and music slot machine sby 92-1303, p. 148.
2 Motor buses must also pay registration fee. See 92-2902, p. 217.

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145

tion selling or dealing in motorcycles or motor attachments for bicycles, whether in connection with the business of selling bicycles or automobiles or otherwise, shall pay $25 for each place of business. (Acts 1927, p. 80; 1935, p. 46.)

92-611. Moving picture and electric shows.-Each and every electric show or exhibition of moving pictures or illustrated songs, except where given for educational purposes, shall pay for each place of business in or near cities or towns of less than 2,000 inhabitants, $2 per month; in or near cities or towns of from 2,000 to 5,000 inhabitants, $3 per month; in or near cities of from 5,000 to 10,000 inhabitants, $7 per month; in or near cities of from 10,000 to 25,000 inhabitants, $10 per month; in or near cities of from 25,000 to 50,000 inhabitants, $12.50 per month; in cities of 50,000 or more inhabitants, $25 per month, except in suburbs of cities of more than 50,000 inhabitants, where the tax shall be $12.50 per month: Provided, the word "near," as used in this section, shall be construed to mean within a radius of three miles of the corporate limits of any such cities or towns referred to in this paragraph. (Acts 1929, pp. 58, 67; 1935, p. 46.)

92-612. Motion picture supply houses.-All motion picture supply houses or film-distributing agencies shall pay $100 for each place of business. (Acts 1927, p. 81; 1935, p. 46.)

92-802. Nonresident bottlers.-Each nonresident person, firm, or corporation delivering for sale by truck or trucks any carbonated beverages in this State shall pay $150. (Acts 1927, p. 64; 1935, p. 20.)
92-2013. Palmistry.-Each person, firm or corporation engaged in palmistry or in the giving of advice concerning vocational guidance when based solely on the study of the hand, shall pay the sum of $25, to be collected by the tax collector in each county where such business is carried on or conducted, which tax shall be distributed as follows: (1) To the county where collected, $12.50, and (2) to the State, $12.50: Provided, however, that nothing herein shall prevent any municipality by proper ordinance from prohibiting the practice of palmistry: and Provided further, that the Board of County Commissioners of any county may, by proper order or resolution, prohibit, regulate or tax the practice of palmistry in any part of the county located outside of the territoriallimits of any town, city or municipality of the county. The tax

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or license fee levied upon the practice of palmistry shall not exceed the amount of $1,000 per year. (Acts 1935, p. 36; 1947, pp. 1136, 1137.)

92-1310. Phonographs, radios, etc.-Each person, firm, or cor-

poration engaged in the business of selling or renting, as agents

or dealers, musical instruments, graphophones, organs, phono-

graphs, pianos, victrolas, radios or radio supplies, domestic ice

machines, or similar inst!'uments, in or near cities of more tha~ .

50,000 inhabitants, shall pay $50; in or near cities of from 25,000

to 50,000 inhabitants, $25; in or near cities of from 10,000 to

25,000 inhabitants, $12.50; in or near cities or towns of less than

10,000 inhabitants, $5 for each place of business: Provided, that

the word "near," as used in this section, shall be construed to

mean within a radius of three miles of the corporate limits of

said city or town referred to in this section. (Acts 1929, pp. 58,

68; 1935, p. 46.)

,

921907. News dealers on trains.-Each person, firm, or corporation carrying on the business of selling books, magazines, papers, fruits, confections, or other merchandise on the railroad trains in this State, shall pay $250. No county or municipality shall have authority to levy any additional tax for the privilege of carrying on said business. (Acts 1927, p. 81; 1935, p. 47.)

92-2409. Officials.-The president of each express, telegraph, telephone, railroad, street railroad, steamboat, navigation, electric light, gas, water, sleeping-car or palace-car company, building and loan association, and investment and loan company, doing business in this State, shall pay $25: Provided, said tax shall not apply to local building and loan associations fostered as a civic undertaking and not conducted for financial gain or profit. In case the president of any of the companies enumerated herein does not reside in this State, the general agent, superintendent, or other person or official in charge of the business of such companies, residing in this State, shall be required to pay the tax of $25 hereby imposed; and no municipal corporation or county authorities shall levy or collect any additional tax on the officials enumerated above either as a license tax or fee. The president or other official herein named of the companies enumerated above shall make a return as such to the tax receiver of the county of his residence as of January 1, which return shall be entered on the digest by said receiver. (Acts 1927, pp. 58, 91; 1935, p. 13.)

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147

92-1004. Packing houses, etc.-Every packing house, butcher plant, broker or brokers, and every person, persons, firm, or corporation acting as agent for any packing house or corporation dealing in packing-house products or goods, doing business in this State, shall pay, for each place of business a tax of $300, provided the entire volume of business is in the amount of one million dollars or more per annum; for each place of business $150, provided the value of business is in the amount of $500,000 to $1,000,000 per annum; for each place of business in each county $50, provided the volume of business is in an amount of $100,000 to $500,000 per annum; for each place of business in each county $25, provided the volume of business is in an amount less than $100,000 per annum. The license to be paid for each such place of business shall be determined upon the basis of the volume of business in and from such place of business, as to which such tax is being calculated. (Acts 1929, pp. 58, 61; 1935, p. 47; 1941, pp. 209, 210.)

92-605. Papers, fruits, etc., sold in baseball parks.-Each person, firm, or corporation, in cities having a population of 40,000 or more inhabitants, carrying on the business of selling papers, fruits, drinks, or other articles of merchandise in baseball parks shall pay $100. (Acts 1927, p. 82; 1935, p. 47.)

92-1908. Patent rights.-Each person, firm, or corporation selling patent rights in Georgia shall pay the sum of $50 for each county in which said business is carried on. (Acts 1927, p. 81; 1935, p. 47.)

92-2008. Pawnbrokers.-Each person, firm, or corporation carrying on the business of pawnbroker, shall pay $250 for each place of business in this State.1 If any pawnbroker shall sell, 01' offer for sale, or expose in his place of business any pistol, pistol or rifle cartridges, dirk, bowie knife, or metal knucks, whether sold as unredeemed pledges or otherwise, he shall also be held subject to and required to pay the license tax required of the dealers in such articles by 92-2009.1 (Acts 1927, p. 82; 1929, p. 68; 1935, p. 48.)
1 Municipal Corporations may also provide a license for pawnbrokers. The
General Assembly in reenacting this section in 1935 omitted "pistol" before
"pistol or rifle cartridges." This seems to be a clerical error. Paragraph 83
of the Act of 1927 (p. 82), which, with the exception of the figures $250 instead
of $200, is literally copied, contained the word "pistol." 92-2009 imposes a tax
on dealers in pistols as well as in pistol or rifle cartridges, dirks, bowie knives

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92-1914. Peddlers of fish and seafood.-Each firm or individual engaged in peddling fish, oysters, shrimp, or other seafood, shall pay $25 for each vehicle operated in each county in the State. The tax required by this section shall be returned to the receiver of tax returns in the county of the residence of the person liable to such tax, and shall be entered by the receiver upon the digest of taxable propertyl. (Acts 1927, p. 90; 1935, pp. 56, 58.)

92-1303. Picture and music slot machines.-There shall be levied upon each slot machine wherein any picture may be seen or music may be heard by depositing in said machine any coin or thing of value, and each weighing machine or scale, and every machine making stencils by use of contrivances operated by slot, wherein coin or other thing of value is to be deposited or used, the deposit of coin or other thing of value not exceeding one cent per operation, a tax of $1 for each machine where kept, set up, used, or operated. On all machines described in this section, charging more than one cent per operation, a tax of $5 shall be levied for each machine where kept, set up, used, or operated. On all other machines described in this section, charging more than one cent per operation, $5 for each machine where kept, set up, used or operated. (Acts 1927, p. 78; 1935, p .. 43.)

92-1702. Picture and picture-frame dealers.-Every person, firm, or corporation selling and delivering, in person or through his agents, photographs or pictures of any character, or picture frames, whether he makes a charge for such frames or not, shall pay $15 in each county in which this business is done: Provided, that this section shall not apply to regular merchants dealing in such goods at their usual places of business. (Acts 1927, p. 83; 1935, p. 48.)
1 Prior to 1935 this tax was only imposed upon non-resident peddlers. The General Tax Act of 1935, made this tax apply to residents as well as non-residents. For some reason or another this Act added a provision requiring this tax to be returned to the Tax Receiver.
and metal knucks. It is hardly possible that the General Assembly intended to permit pawnbrokers to sell pistols without paying the license required by 922009 while requiring its payment when any of the other articles is sold or dealt in. There is another patent clerical error which strengthens this view. Paragraph 83 of the Act of 1927 refers to paragraph 86 of that Act. Copying the paragraph, the 1935 Act also refers to paragraph 86, though the numbering has been changed and the reference is clearly to paragraph 85. Paragraph 86 imposes a tax on dealers in playing cards. This manifest error has been corrected.

REVENUE LAWS OF GEORGIA

149

92-2009. Pistols, bowie knives, metal knucks, etc., dealers in.Each and every dealer in pistols, or in pistol cartridges, rifle cartridges, dirks, bowie knives, or metal knucks, shall pay for each place of business in this State, in or near towns or cities of 2,500 population or less, $15; in or near cities of over 2,500 population and less than 10,000, $25; in or near cities of 10,000 population or less than 50,000, $50; in or near cities of 50,000 and above population, $100: Provided, that no person shall be exempted from the payment of this tax: Provided, further, the word "near," as used in this section, shall be construed to mean within a radius of three miles of the corporate limits of said towns or cities referred to. (Acts 1929, pp. 58, 68; 1935, p. 48.)

92-619. Playing-card dealers.-Each dealer in playing cards shall pay $5 for each place of business. (Acts 1927, p. 84; 1935, p.49.)

92-903. Plumbing, heating, steam-fitting, tinning, and roofing contractors.-Every plumbing, heating, steam-fitting, tinning, and roofing contractor, in counties having a city with a population of over 50,000, shall pay the sum of $25; in counties having a city with a population of less than 50,000 and over 15,000, the sum of $15; in counties having a city or town of less than 15,000, the sum of $10. (Acts 1927, p. 89; 1935, p. 55.)

92-1701. Photographers and similar artists.-Every photographer or similar artist carrying on the business of making pictures, shall pay $10 in each county. (Acts 1927, p. 84; 1935, p. 49.)

92-1203. Pressing clubs and pressing and cleaning businesses.Each person, firm, or corporation operating a pressing club, and,! or each person, firm, or corporation engaging in the business of pressing and sponge cleaning clothes, shall pay $5 for each place of business: Provided, that if each such person, firm, or corporation, shall engage in any dry cleaning business, he shall, in addition, pay the sum provided for in 92-1202. (Acts 1929, pp. 58, 69; 1935, p. 49.)
1 Dealers in rifle and rifle cartridge together with gun shells are taxed under 92-2016, p. 150. The Act of 1935 provided a new scale of license taxes for dealers in arms, etc., and omitted the tax on dealers in toy pistols. By a new section, codified as 92-2016, a tax at a dityerent rate is imposed on dealers in rifle cartridges. As to this item, the two sections are inconsistent.

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92-2016. Rifles, cartridges, and gun shells, dealers in.-Each and every dealer in rifle and rifle cartridges and gun shells for each place of business in this State in cities over 200,000 inhabi-
tants, $20; in cities from 75,000 to 200,000, $15; in cities of from 40,000 to 75,000, $10; in towns and cities under 40,000, $5:2 Provided, that any dealer located within a radius of three miles of the incorporate limits of any of said towns or cities shall take the same rate of taxation as the town or city located nearest said dealer: Provided, that as to the sale of gun shells solely, the tax on persons, firms, or corporations in towns of 3,500 or under, the tax shall be $1. (Acts 1935, p. 48.)

92-801. Soda fountains.-Each person, firm, or corporation running or operating soda founta:ns\ having one draught arm or similar device used in drawing carbonated water, shall pay $5; and for each additional arm or device, $5. (Acts 1927, p. 86; 1935,
p. 51.)

92-608. Skating rinks.-The owner, manager, keeper, or lessee of any skating rink, where any fee or charge is made for admission, for the use of skates or skating, in counties having a population of more than 100,000, shall pay the sum of $100; in counties having a population of 50,000 and not over 100,000, the sum of $50; in counties having a population of less than 50,000, the sum of $25 for each place of business. (Acts 1927, p. 84; 1935, p.50.)

92-1910. Safes and vaults.-Each person, firm, or corporation, or agent thereof, selling safes or vaults, or vault doors or other vault fixtures, shall pay $50 for each place of business. (Acts 1927, p. 84; 1935, p. 50.)

92-2010. Salary and wage buyers.-Each person, firm, corporation, or partnership buying salary or wage accounts or lending money upon the same shall pay $250 for each office or place of business maintained. (Acts 1927, p. 84; 1935, p. 50.)

92-1911. Sanitaria and hospitals.-Hospitals and sanitaria, or institutions of like character, whether incorporated or not, conducted for gain, in or near cities of more than 20,000 population, shall pay $100; in or near cities or towns of less than 20,000, $25: Provided, that the above tax shall not apply to public hospitals
1 Distributors of carbonated water or syrup are also required to pay a tax. See 92-804, p. 121.

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151

maintained by municipal corporations for charitable purposes only: Provided, further, that the word "near," as used in this section shall be construed to mean within a radius of five miles of the corporate limits of the towns or cities referred to. (Acts
1929, pp. 58, 69; 1935, p. 50.)

92-614. Side-shows accompanying circuses.-Each side-show accompanying a circus company in any county having a town or city of 5,000 population or more, shall pay $50 per day; and in all other counties, $25 per day.l (Acts 1927, p. 67; 1935, p. 24.)

92-1302. Slot vending machines.-There shall be levied upon every machine, punchboard, or other device, operated, used, or kept in this State, wherein is kept any article to be purchased by deposing therein or paying therefor any coin or thing of value, for which may be purchased any article of merchandise whatsoever, where there is no chance .incurred by reason thereof, and where the deposit of coin or other thing of value does not exceed one cent per operation, a tax of $2 for each machine, punchboard, or other device for each county where kept, set up, used, or operated. On all machines described in this section charging more than one cent per operation,a tax of $5 shall be levied for each machine where kept, set up, used, or operated: Provided, that persons, firms or corporations operating established places of business, who pay business license taxes thereon to the State or any county or municipality, and who own and operate therein merchandise vending machines for dispensing articles composed partly of peanuts, pecans or other nuts grown in the United States of America, and where there is no chance involved, shall be exempt from such machine license taxes; that other owners and operators of machines vending articles, at least one-half of which are composed in part of peanuts, pecans or other nuts grown in the United States of America, and where there is no chance involved, shall, in lieu of machine license taxes, pay an annual tax to the States, as follows: owners and operators of not more than 100 such machines, $20; owners and operators of 101 machines and not more than 250 machines, $40; owners and operators of 251 machines and not more than 500 machines, $75; owners and operators of more than 500 machines, $100; that counties and municipalities wherein such machines as herein described are operated may each impose a license tax not exceeding one-half the amount imposed by the State. (Acts 1927, p. 77; 1935, p. 42; 1941, p. 202.)
1 A tax is also required on circus companies. See 92-613, p. 135.

152

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92-609. Swimming pools.-Every person, firm, or corporation operating a swimming pool where admission fees are charged, or keeping for hire and renting bathing suits, shall pay $20 in counties of over 50,000 population, and $10 in counties of under 50,000 population; persons, firms, or corporations conducting or operating a bathing resort on or near the ocean or gulf front of this State, for hire, shall pay the sum of $100 in each county where a bathing resort is located: Provided, that the word "near"
as used herein shall be construed to mean within two miles of the shore line of any ocean and/or gulf referred to. (Acts 1929, pp. 58, 70; 1935, p. 53.)

92-2015. Tables, stands, or machines for playing games.-Each
person, firm or corporation operating a table, stand or machine used for playing games, not otherwise classified in this Chapter, shall pay a tax of $5 for each table, stand or machine, where set up, used, or operated. (Acts 1935, p. 43.)

92-2011. Traveling horse-traders or live-stock dealers.-Each person, firm, or corporation engaged in the business of traveling horse-traders or traveling live-stock dealers, shall pay the sum of $15 for each county in which they engage in such business. (Acts 1929, pp. 58, 60; 1935, p. 35.)

92-1306. Typewriters or typewriting machines.-Every manufacturer of, or wholesaler or retail dealer in, or agent for the sale of any typewriter or typewriting machine, shall pay $25 for
each place of business in counties of 30,000 population or under;
$50 in counties of over 30,000 population and under 50,000; $75 in counties of over 50,000; this tax to be paid for each place of business in the various counties. (Acts 1927, p. 77; 1935, p. 42.)

92-1912. Toll bridges and ferries.-All persons or corporations operating ferries shall pay $15. All persons or corporations oper-
ating toll bridges shall pay $100, said tax to be paid to the tax collector of the county in which the bridge is situated: Provided, that this tax shall not be required of any ferry or toll bridge the receipts from which do not amount to more than $500 per annum: and Provided, further, that the provisions of this section shall apply to line bridges as well as bridges wholly within the confines of this State. (Acts 1927, p. 88; 1935, p. 53.)

REVENUE LAWS OF GEORGIA

153

92-1802. Warehouses (Cotton).-Each person, firm, or corporation operating a warehouse or yard for the storage and handling of cotton for compensation, shall pay a license tax as follows: Where less than 5,000 bales are handled in one year, $10; where 5,000 to 10,000 bales are handled in one year, $25; where 10,000 to 20,000 bales are handled in one year, $50; where 20,000 to 30,000 bales are handled in one year, $100; where more than 30,000 bales are handled in one year, $200. (Acts 1927, p. 88; 1935, p. 54.)

92-1801. Warehouses (merchandise, etc.)-Each person, firm, or corporation operating a warehouse or yard for storage of goods, wares, or merchandise or farm products other than cotton, and charging for the same, shall pay $25: Provided, that any warehouse that pays taxes as provided in 92-1802 shall not be subject to the tax required by this section. (Acts 1927, p. 88; 1935, p. 54.)
92-1102. Wood dealers.-Any person, firm, or corporation dealing in wood shall pay a tax of $10 for each place of business. (Acts 1927, p. 89; 1935, p. 55.)
92-511. Tax adjusters.-Each person, firm or corporation, who engages in the business of contracting with taxpayers to adjust taxes on a commission basis, or percentage upon reductions obtained, shall pay the sum of $1,000 for each county where such contracts are made or solicited; however, this shall not be construed to affect qualified practicing attorneys at law who do not solicit such contracts. (Acts 1935, p. 57.)
92-1913. Undertakers.-Each person, firm, or corporation whose business is that of burying the dead and charging for same, commonly known as undertakers, in Or near the corporate or town limits of cities of more than 50,000 inhabitants, shall pay $200; in or near cities of from 10,000 to 50,000 inhabitants, $100; in or near cities of from 5,000 to 10,000 inhabitants, $50; in or near cities or towns of from 2,500 to 5,000 inhabitants, $20; in or near towns of less than 2,500 inhabitants, $10, for each place of business: Provided, that the word "near," as used in this section, shall be construed to mean within three miles of the corporate limits of any town or city referred to.l (Acts 1931, Extra Sess., pp. 76, 88; 1935, p. 54.)
1 See 84-810, p. 339, as to further license required to practice embalming.

154

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92-1502. Used car dealers.-Every person, firm, or corporation J
dealing exclusively in used automobiles or trucks, or second-hand , automobiles or trucks, shall pay the following sums, viz: In each county with a population of less than 20,000, $25; in each county with a population of over 20,000 and not over 50,000, $50; in each county with a population exceeding 50,000, $100: Provided, however, that the tax on such person, firm, or corporation located in a county having a city of 200,000 inhabitants or more and at a distance of 15 miles or more from such city limits shall be $25. (Acts 1927, p. 60; 1935, pp. 17, 99.)

92-618. Vaudeville shows.-Each person, firm, or corporation operating vaudeville shows which are given under tents or places other than regularly licensed theatres, in or near cities or towns of less than 1,000 inhabitants, shall pay $2.50 per week; in or near cities or towns of 1,000 to 5,000 inhabitants, $5 per week; in or near cities or towns of 5,000 to 10,000 inhabitants, $7.50 per week; in or near cities or towns of 10,000 to 25,000 inhabitants, $10 per week; in or near cities or towns of 25,000 to 50,000 inhabitants, $20 per week; in or near cities or towns of more than 50,000 inhabitants, $50 per week: Provided, that the word "near" as used in this section shall be construed to mean within a radius of five miles of the corporate limits of the towns and cities therein referred to. (Acts 1929, pp. 58, 70; 1935, p. 51.)
92-1307. Weighing or calculating machines.-Each manufacturer of, or wholesale or retail dealer in, or agent for the manufacturer of, any weighing scale or scales for calculating weight or prices of commodities, shall pay $25 for each place of business in this State: Provided, however, that the tax imposed by this section shall not apply to dealers in scales used in homes for domestic purposes or on farms for the weighing of farm products. (Acts 1927, p. 77; 1935, p. 42.)

92-306. Certificates of exemption; necessity; effect.-Any person engaging in any occupation taxed by Chapters 92-4 to 92-20, inclusive, who claims to be exempted from the payment of the taxes therein imposed, by virtue of the provisions of said Chapters or any other law of this State, must first satisfy the State Revenue Commission* that he is entitled to the exemptions claimed and obtain from it a certificate of exemption before he shall be
* Now State Revenue Commissioner, see 92-8405, p. 3.

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, 155

entitled to any exemption from any tax imposed by said Chapters.
The holder of such a certificate of exemption shall not be excused
thereby from registering with the ordinary of each county wherein
he does business or with the Comptroller General* as required
by law, but on registering he shall exhibit said certificate of
exemption to the ordinary or the Comptroller General. * (Acts
1935, p. 70; 1939, p. 97.)

84-2011. Exemption of disabled veterans from paying license tax.-Any disabled or indigent Confederate veteran, or veteran of the Spanish-American War, or late European War, World War II or any veteran of peacetime service in the United States armed
forces who has a 100 % disability incurred during the period of
said service, or blind person who is a resident of this State, may peddle or conduct business in any town, city, county, or counties thereof without paying license for the privilege of so doing; and a certificate from the ordinary of any county stating the fact of his being such disabled or indigent Confederate veteran, or veteran of the Spanish-American War, or the late European War, or veteran of peacetime service in the United States armed forces
who has a 100 % disability incurred during the period of said
service, or blind person, shall be sufficient proof: Provided, that this section shall not authorize peddling or dealing in ardent and intoxicating drinks, or running a billiard, pool or other table of like character, or dealing in futures, or peddling stoves or clocks, or carrying on the business of a pawnbroker or auctioneer, or dealing in lightning rods: and Provided further, that the privileges hereby granted shall not be transferred to or used by any other person. Provided that no veteran making application for a license to peddle or conduct business under 84-2011 by reason of having a 100 % disability incurred during peacetime service in the armed forces of the United States, shall be entitled to said license until it has been made to appear to the issuing authority that the veteran making application therefor is suffering from a
physical handicap disabling to the extent of 100 % ; that the total
income of such veteran is such that he is not subject to the payment of the State income tax; and that his service in the armed forces of the United States was terminated under conditions other than dishonorable. Proof of such 100 % disability before the ordinary shall be established by a letter or other written evidence from the United States Veterans Administration, stating the degree of disability. (Acts 1947, p. 1151.)
* Now State Revenue Commissioner, see 92-8405, p. 3.

156

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92-2101. Taxes returned to whom.-All taxes enumerated and set forth in Chapters 92-3 to 92-20, inclusive, shall be returned ' to the tax collector of the county where such vocations are carried on, except as otherwise provided by law;1 Provided, however, that nothing in this section shall be construed as changing any other provision of law as to whom the tax shall be paid.2 (Acts 1927, p. 91; 1931, pp. 7, 32; 1935, p. 58.)

92-2102. Returns by resident agents.-The president and principal agents of all incorporated comp~nies herein mentioned, except such as are required to make returns to tax receivers of the
counties, shall make returns to the Comptroller General* under the
rules and regulations provided by law for such returns and sub-
ject to the same penalties and modes of procedure for the en-
forcement of taxes of companies or persons required by law to
make returns to the Comptroller General.* (Acts 1927, p. 100;
1935, p. 68.)

92-5201. Two special-tax digests required to be kept.-It shall be the duty of the several tax collectors to make out and prepare two digests, to be known as special-tax digests, in writing and figures, plainly, legibly and neatly covering all special or occupation taxes of every character, either due or paid by each individual, firm, partnership or corporation. (Acts 1924, pp. 183, 184.)

92-5202. State Revenue Commissioner to supply digests; cash
books.-The State Revenue Commission* shall have printed, at the
expense of the State, special-tax digests to be used by said tax
collectors in reports of individuals, firms, partnerships, and corporations subject to special and occupation taxes; and also cash
books, license receipt books with stubs, for the use of the tax collectors. (Acts 1924, p. 184; 1931, pp. 7, 34.)

92-5203. Pay of tax collectors for preparing digests.-The tax collectors, for the services rendered in the preparation of special or occupation tax digest, shall be entitled to a remuneration of 10 cents for the name of each individual, firm, or corporation
* Now State Revenue Commissioner, see 92-8405, p. 3.
1 The tax on Legislative Agents or Lobbyists under 92-508 is paid to Seeretary of State.
2 Registration of the business is also required under 92-2104, post.

REVENUE LAWS OF GEORGIA

157

subject to pay a special or occupation tax, in their respective counties entered on said digests. (Acts 1924, p. 184.)

92-5204. Digests opened January 1; list of defaulters.-The tax collectors shall open their digests for the entry or return of special or occupation taxes on the first day of January of each year, and receive special or occupation taxes, or the returns thereof, within the time and in the manner prescribed by law; embrace in the digests to the State Revenue Commission, * and in the permanent records of their offices, respectively, a list of all defaulters and the amount of their true taxes; and perform all other duties required by law, and which necessarily under the law appertain to their offices. (Acts 1924, p. 185; 1931, pp. 7, 34.)

92-5205. Completion of digest by March 1; copy for State Revenue Commissioner.-The several tax collectors shall complete in a plain, neat and legible manner the digests of special or occupation taxes, not later than March 1st of each year, sending one digest immediately to the State Revenue Commission,* and retaining the other in office as a permanent record of same. (Acts 1924, p. 185; 1931, pp. 7, 34.)

92-5206. Subsequent lists; duplicates for State Revenue Commissioner.-The several tax collectors, after the completion of the digest in duplicate on March 1st of each year, shall continue to enter in their digests names of all who then or may later owe the State special or occupation taxes, and all tax collectors shall send a duplicate list of all names so entered to the state Revenue Commission* weekly, in writing, that the returns of said taxes may be entered on the digest in the office of the State Revenue Commis-
sion,* so that the tax record of the State may be kept up to date.
(Acts 1924, p. 185; 1931, pp. 7, 34.)

92-304. Payment of license when business open after January first.-All license, business, and occupation taxes or other taxes imposed under the provisions of Chapters 92-4 to 92-20, inclusive, except as otherwise provided therein, shall be due and payable
* Now State Revenue Commissioner, see 92-8405, p. 3.

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annually on January first in each year.! In the event that any person, firm or corporation commences business on any date thereafter in any year, said tax shall be due and payable on the date of the commencement of such business. (Acts 1935, p. 70.)

92-305. Amount of tax where business commenced after July 1. -When any person, firm or corporation shall commence business on or .after July first in any year, the business, license, or occupation tax for the remaining portion of said year shall be 50 per' centum of the tax imposed and provided for the entire year. (Acts 1935, p. 70.)

92-2105. Penalty for default in payment.--Should any license, special, occupation, or sales tax imposed by this Title remain due and unpaid for 90 days from the -due date thereof, the person, firm, or corporation liable therefor shall be subject to and shall pay a penalty of 10 per cent. of the tax imposed. (Acts 1931, Extra Sess., pp. 76, 87; 1935, p. 69.)
92-5207. Remittances of delinquent taxes.-The several tax col-
lectors shall remit to the State Revenue Commission,* on the first
day of each month, all special or occupation taxes which are delinquent plus all penalties collected on delinquent taxes, after deducting their commissions as allowed by law, plus 10 per cent. of any such penalty collected as additional commissions and plus 10 cents per name for each individual, firm, partnership, or corporation whose name they have entered on the digests kept in their offices for that purpose. (Acts 1924, p. 185; 1931, pp. 7, 34.)

92-5208. Records of tax collector.-The several tax collectors shall keep in their respective offices, as a permanent record, one copy of the tax digest and all cae,h books and license receipt books, showing a stub for every license issued. All the abovedescribed books shall be subject to the inspection and examina-
tion of the State Revenue Commission* or their deputies at any
reasonable time and for the benefit of the public. (Acts 1924, p. 186; 1931, pp. 7, 34.)
1 A further provision as to payment by Jan. 1st is found in 92-2104, post. The occupational license required under 92-2001 covering operations of bil-
liard, bagatelle, Jenny Lind, pool or tivoli tables is paid semi-annually, in ad-
vance before the beginning of operation.
* Now State Revenue Commissioner, see 92-8405, p. 3.

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159

92-2103. Duties of sheriffs, tax collectors, etc., as to collection of taxes; prosecution.-It shall be the duty of the sheriffs, their deputies, and the constables to look carefully after the collection of all taxes that may be due the state under this law, or any other special taxes due the State. It shall be the duty of all tax collectors and sheriffs and constables to direct and see that all persons, firms, or corporations violating this law or any of the tax laws of this State shall be prosecuted for all violations; and one-fourth of the fines imposed upon persons convicted of violation of this law, or any of the special tax laws of Georgia, upon the informa. tion of any citizen of this State, shall, by order of the court, be
paid to such informant or prosecutor. (Acts 1927, p. 101; 1935, p. 68.)

92-2106. Bond of petitioner for injunction against collection of tax.-In all applications to enjoin the collection of any tax imposed by this law, the judge granting any temporary restraining order shall require the petitioner to give a good and sufficient
bond payable to the Comptroller General,* in double the amount
of the tax sought to be enjoined, to be approved by the clerk of the superior court, to guarantee the payment of such tax in the event the petitioner's injunction should be finally denied. (Acts 1931, Extra Sess., pp. 76, 91; 1935, p. 70.)

92-2107. (1152) Execution to issue against delinquents.-In addition to the other remedies given the State for the collection of special occupation and license taxes due the State by persons following the occupation and failing and refusing to pay the tax, it is the duty of the officer charged with the collection of such taxes, where the same are due, to issue executions against the delinquent taxpayers for the amount of said taxes. (Acts 1903, p.
17; 1935, p. 70.)

92-2108. (1153) ~riminal liability not affected.-The right to prosecute criminally persons violating the laws by failing to pay the special occupation or license tax and refusing to register shall be cumulative to the remedy of issuing execution against such delinquent taxpayer as authorized by the preceding section. (Acts 1903, pp. 17, 18.)
* Now State Revenue Commissioner, see 92-8405, p. 3.

160

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922109. (1157) Collection of fees or charges prohibited after nulla 'bona entry for special tax.-When a nulla bona entry has, by proper authority, been entered upon an execution issued by the tax collector of any county against any person for a special tax, such person shall not be allowed or entitled to have or collect any fees or charges whatever for services rendered after the entry of such nulla bona: Provided, however, that if, at any time after the entry of nulla bona has been made, the person against whom said execution issues shall pay the tax in full with all interest and costs accrued thereon, he may collect any fees 'and charges due him, as though he had never defaulted in the payment of the taxes. (Acts 1896, p. 37.)

92-2104. Registration of business with ordinary and payment of fee1.-The taxes provided for in this law shall be paid in full at January first, or when business begins for the calendar year for which they are levied, and at January first annually thereafter; and, except where otherwise provided, said taxes shall be paid to the tax collectors of the counties where such vocations are carried on, at the time of commencing to do business. Before any person shall be authorized to open up or carry on said business, he shall go before the ordinary of the county in which he proposes to do business and register his name, the business he rroposes to engage in and the place where it is to be conducted; and he shall then proceed to pay the tax to the collector, at or before the time of commencing to do business as hereinbefore I provided; and it shall be the duty of said ordinary to immedi I ately notify the tax collector of such registration, and at the end
of each quarter to furnish the Comptroller General* with a re-
port of such special tax registration in his office. The ordinary is hereby authorized to collect a fee of $1 from each registrant. (Acts 1931, Extra Sess., pp. 76, 89; 1935, p. 59.)

92-9907. Failing to register or pay occupation taxes; disposition of fines.-Any person failing to register with the ordinary, as required in 92-2104, relating to the time apd manner of paying , specific and occupation taxes, or, having regIstered, failing to pay the special tax as therein ,required, shall be guilty of a misdemeanor, and on conviction shall be fined not less than double the tax, or be imprisoned as prescribed by 27-2506, or both, in the discretion of the court. One-half of such fine shall be applied to
1 The first sentence is a repetition of 92-2101 and 92-304, supra.
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

161

the payment of the tax and the other to the fund of fines and forfeitures for the use of the officers of the court: Provided, that in all counties where the officers of the superior court, or city court, are or may hereafter be upon the salary basis, the other half of the fine shall be paid into the treasury of such counties and shall become the property of such counties. (Acts 1931, Extra Sess., pp. 76, 89; 1935, p. 60.)

92302. Duty to post licenses in places of business.-It shall be the duty of every individual, firm, partnership, or corporation subject to special or occupation taxes to post the State licenses in conspicuous places in their places of business, and to keep them at all times during the life of such licenses.1 (Acts 1924, pp. 183, 184.)

1 A license must be obtained from the Commissioner of Labor to conduct an auction sale of Jewelry, but no charge is specified for the same. The sections covering such license have been omitted for such reason.
Many charges, although designated as licenses, are in fact fees, as the payments exacted are contributions toward the cost of maintaining Governmental functions. Where the special benefits derived from their performance is merged in the general benefit, they have been considered as a license tax and set out in the foregoing Chapters or in Chapters which follow. The other charges made by the State are considered as fees and appear in Chapters in Part IV. County and Municipal Licenses appear in Parts XIV and XV. For other licenses or permits required, see: MOTOR FUEL, 92-1405, et cetera, p. 42. CIGAR AND CIGARETTE, 92-2259, et cetera, p. 105. NON-PROFIT COOPERATIVE ASSOCIATION, 65-225, p. 475.

162

REVENUE LAWS OF GEORGIA

CHAPTER 2.

DOMESTIC CORPORATION ANNUAL LICENSE TAX.

92-2401. Domestic and domesticated foreign corporations.-All corporations incorporated under the laws of Georgia, except those not organized for pecuniary gain or profit, and domesticated foreign corporations, in addition to all other taxes now required of them by law, are hereby required to pay each year an annual license or occupation tax as specified in the following scale:
Domestic and domesticated foreign corporations are required to pay the same occupation tax as herein specified:

CORPORATION WITH ISSUED CAPITAL STOCK
Not exceeding $10,000

AMOUNT OF TAX
$ 10

Over $ 10,000 and not over $ 25,000_______________ 30

Over $ 25,000 and not over $ 75,000_______________ 75

Over $ 75,000 and not over $ 100,000_______________ 100

Over $ 100,000 and not over $ 300,000_______________ 200

Over $ 300,000 and not over $ 500,000

c____ 250

Over $ 500,000 and not over $ 750,000________________ 300

Over $ 750,000 and not over $ 1,000,000_______________ 500

Over $ 1,000,000 and not over $ 2,000,000________________ 750

Over $ 2,000,000 and not over $ 4,000,000

1,000

Over $ 4,000,000 and not over $ 6,000,000

1,250

Over $ 6,000,000 and not over $ 8,000,000

1,500

Over $ 8,000,000 and not over $10,000,000

1,750

Over $10,000,000 and not over $12,000,000

2,000

Over $12,000,000 and not over $14,000,000

2,500

Over $14,000,000 and not over $16,000,000

3,000

Over $16,000,000 and not over $18,000,000

3,500

Over $18,000,000 and not over $20,000,000

4,000

Over $20,000,000 and not over $22,000,000

4,500

Over $22,000,000

------ 5,000

For the purpose of ascertaining the tax hereby imposed, capital stock having no nominal or par value shall be deemed to have value as is fixed therefor by the Revenue Commissioner from the information contained in the report to be filed by said corpora-

REVENUE LAWS OF GEORGIA

163

tion, as hereinafter provided for and from any other information obtained by the Revenue Commissioner. The tax provided for in this section to be paid to the Revenue Commissi<mer through the tax collector in the county where the principal place of business of said corporation is located for which said service is collecting the taxes, which it is made the duty of the collector to collect, the tax collector shall receive a commmission of five per centum of the tax so collected up to $500 and of two per centum of the amount so collected from $500 to $1,000 and of one per centum of all amounts so collected above $1,000: Provided, however that said tax under this section which shall be payable by railroads and the other public utility corporations, which under 92-5902 are required to make ad valorem tax returns to the Revenue Commissioner, shall be collected by the Revenue Commissioner. Said tax collector shall remit to the Revenue Commissioner such taxes collected, less his commission, on the first day of each month following the month in which said taxes were collected: Provided, that the commissions herein provided for shall be paid into the county treasury in all counties where the tax collector or tax commissioner is on a salary, in whole or in part salary and part commissions. (Acts 1929, pp. 84, 85; 1931, Extra Sess., p. 76; 1935, p. 25; 1941, pp. 204, 205.)

92-2402. Annual reports of domestic corporations to Revenue Commissioner.-Each domestic corporation shall, on or before the first day of January each year, make a report to the Revenue Commissioner, upon forms furnished by him, showing:
(a) Name of the corporation.
(b) Location of its principal offices.
(c) Name of the president, secretary, treasurer, and members of the board of directors, with post-office address of each.
(d) Date of annual election of officers.
(e) Amount of authorized capital stock, and the par value of each share.
(f) Amount of capital stock subscribed, the amount of capital stock issued and outstanding, the amount of capital stock paid up, and the amount of surplus and undivided profits.
(g) Nature and kind of business in which the corporation is engaged, and its place or places of business.

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REVENUE LAWS OF GEORGIA

(h) Change or changes, if any, in the above particulars since the last annual report.
(i) Balance sheet of the last day of the last fiscal or calendar year of corporations whose capital stock has no par value.
Such report shall be signed and sworn to before any officer authorized to administer oaths, by the president, vice president, secretary, treasurer, or general manager of the corporation, and. forwarded to the Revenue Commissioner.
As long as national banking associations are exempt from the payment of the tax imposed under this section, State banks and such trust companies shall likewise be exempt. This exemption shall apply only to such trust companies as are engaged in commercial banking or receiving deposits.
No income tax shall be required of domestic mutual fire insurance companies chartered under the laws of the State of Georgia. (Acts 1929, pp. 84, 90; 1931, Extra Sess., pp. 76, 78; Acts 1935, pp. 27, 28; 1941, pp. 204, 207.)

REVENUE LAWS OF GEORGIA

165

CHAPTER 3.

FOREIGN CORPORATION ANNUAL LICENSE TAX.

92-2403. License fees of foreign corporations.-All corporations incorporated or organized under the laws of any other State, Territory, or Nation, doing business or owning property in this State, except those not operated for pecuniary gain or profit, in addition to all other taxes now required of them by law, are hereby required to pay each year an annual license or occupation tax for the privilege of carrying on their businesses within this State, as specified in the following scale:

WHEN THE AMOUNT OF CAPITAL STOCK AND SURPLUS EMPLOYED IN THE STATE IS

AMOUNT OF TAX

Not in excess of $1 0,000

$ 10

Over $ 10,000 and not over $ 25,000________________ 30

Over $ 25,000 and not over $ 75,000________________ 75

Over $ 75,000 and not over $ 100,000________________ 100

Over $ 100,000 and not over $ 300,000________________ 200

Over $ 300,000 and not over $ 500,000________________ 250

Over $ 500,000 and not over $ 750,000________________ 300

Over $ 750,000 and not over $ 1,000,000________________ 500

Over $ 1,000,000 and not over $ 2,000,000________________ 750

Over $ 2,000,000 and not over $ 4,000,000________________ 1,000

Over $ 4,000,000 and not over $ 6,000,000

1,250

Over $ 6,000,000 and not over $ 8,000,000

~_____ 1,500

Over $ 8,000,000 and not over $10,000,000

1,750

Over $10,000,000 and not over $12,000,000

2,000

Over $12,000,000 and not over $14,000,000

2,500

Over $14,000,000 and not over $16,000,000

3,000

Over $16,000,000 and not over $18,000,000

3,500

Over $18,000,000 and not over $20,000,000

4,000

Over $20,000,000 and not over $22,000,000 Over $22,000,000

4,500 5,000

For the purpose of ascertaining the tax hereby imposed, every corporation subject to said tax is deemed to have employed in this State the proportion of its entire outstanding issued capital siock and surplus that its property and assets in this State bear

166

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to all its property wherever situated and that the volume of business done in this State bears to the total volume of business done by the corporation. Capital stock having no nominal or par value shall be deemed to have such value as is fixed therefor by the Comptroller General* from the information contained in the report to be filed by said corporations as hereinafter provided for. and from any other information obtained by the Comptroller General.* (Acts 1929, pp. 84, 85; 1931, Extra Sess., pp. 76, 80; 1935, p. 28.)

92-2404. Returns; payment of tax by foreign corporations; effect; certain companies excepted; reports of foreign corporations.-Returns shall be made and the tax required by 92-2403 shall be paid to the Comptroller General,* and the payment of said tax shall authorize said corporation to exercise the privileges specified in that section in any county in this State, except as otherwise provided by law; and upon payment of said tax the Comptroller General* shall furnish to said corporation a certificate or duplicate receipt for each agent in the several counties of this State that the tax herein provided for has been paid. The . payment of this tax shall not be construed to relieve a corporation or its agents of any other license or occupation tax whatever: Provided, that this section and sections 92-2401 to 92-2403 shall not apply to insurance or sewing machine companies, which are separately taxed by other provisions of law: Provided further, that all returns by corporations, resident or nonresident, shall be made under oath; and when any corporation paying this license or occupation tax requires or demands more than two duplicate certificates for agents, such corporation shall be required to pay an additional fee of $1 for each duplicate certificate or receipt over and above the first two mentioned. (Acts 1927, p. 91; 1929, pp. 84, 89; 1931, Extra Sess., pp. 76, 82; 1935, p. 30.)

92-2405. Annual reports of foreign oorporations to State Revenue Commissioner.-Each foreign corporation doing business or owning property in this State shall, on or before the first day of January in each year,. make a report to the Comptroller General,* upon forms furnished by him, showing:
(a) Name of the corporation and under the law of what State or Country organized.
(b) Location of its principal office.
'" Now State Revenue Commissioner, see 92-8405, p. 3.

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167

(c) Names of the president, secretary, treasurer, and members of the board of directors, with the post-office address of each.
(d) Date of the annual election of officers.
(e) Amount of authorized capital stock, and the par value of each share.
(f) Amount of capital stock subscribed, the amount of capital stock issued, and the amount of paid-up capital stock, surplus, and undivided profits.
(g) Nature and kind of business in which the company is engaged and its place or places of business, both within and without the State.
(h) Name and location of its offices in this State, and the name and address of the officers or agents of the corporation in charge of its business in this State.
(i) Value of the property owned and used by the company in this State, where situated, and the value of the property owned and used outside of this State and where situated: Provided, that in the case of a railroad company located partly in this State and partly in other States, it shall only be necessary for said railroad company to report its total main-track mileage in all States and its total main-track mileage in this State, and the tax assessable against it under this law shall be based upon that proportion of its capital stock and surplus which its main-track mileage in this State bears to its total main-track mileage both within and without this State.
(j) Volume of business done by the company in this State.
(k) Volume of business done by the company outside of the State, and where said business is done.
(1) Change or changes, if any, in the above particulars made since the last annual report.
(m) Balance sheet as of the last day of the last fiscal or calendar year.
Such report shall be signed and sworn to before an officer authorized to administer oaths, by the president, vice president, secretary, treasurer, superintendent, or managing agent in the
State, and forwarded to the Comptroller General.*
* Now State Revenue Commissioner, see 92-8405, p. 3.

168

REVENUE LAW~ OF GEORGIA

In the event any corporation subject to the provisions hereof
shall fail to make the reports herein required when required,said
corporation shall by that fact become liable to 10 per cent. of the face value of said tax as added penalty, to be collected in the same manner as the tax itself is collected: Provided, however,
that the Comptroller General* shall have the authority to extend
the time either for making said report or paying the tax, for good
cause shown. (Acts 1929, pp. 84, 90; 1931, Extra Sess., pp. 76,
82; 1935, p. 31.)

Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

169

CHAPTER 4.
FEDERAL AND STATE CORPORATION ENGAGED IN DISTRIBUTION OF ELECTRICITY LICENSE TAX.
92-2411. Occupational tax on Federal corporations and Federal and State agencies engaged in generation, etc., of electricity; procedure.-The State of Georgia and the counties, school districts, municipalities and other political subdivisions of this State which are authorized to impose ad valorem taxation on property, shall have the right to levy and collect a special occupation tax on all corporations organized under the laws of the United States and all agencies of the United States or of any State other than this State engaged in the generation, sale, or distribution of electricity in the State and in such counties, school districts, municipalities and political subdivisions, where the property of such corporations or agencies used in such business is for any reason exempt from ad valorem taxation by such taxing bodies, in the following manner:
By the 15th day of March in each year, such corporation or agency shall file with the Commissioner of Revenue of the State of Georgia a return of all its properties in this State in like manner as if the return were being made for the ad valorem taxation of said properties, and showing the allocation of the same as among the counties, school districts, municipalities, and other political subdivisions of the State; and the said Commissioner shall value the same distributively, with right of appeal as provided in case of the valuation of intangible property by the said Commissioner. The said Commissioner shall thereupon certify the same distributively to the various counties, school districts, muni cipalities and other public subdivisions in which said corporation or agencies carry on said business, and such counties, school districts, municipalities and other political subdivisions shall have the right to levy an occupational tax upon said corporation or agencies in amount not exceeding what the ad valorem taxation would amount to, if the properties aforesaid were subject to ad valorem taxation therein, and the Commissioner of Revenue shall also collect from such corporations or agencies an occupational

170

REVENUE LAWS OF GEORGIA

tax on said corporation or agencies in an amount equal to the amount that the ad valorem taxes due to the State would be if such properties were subject to ad valorem taxation, to be collected in like manner and subject to the same penalties as apply in case of other occupational or similar taxes, where the return thereof or the payment thereof is made to the said Commissioner or the Department of Revenue. (Acts 1939, pp. 103, 104.)

92-2412. Same; credit on tax of ad valorem taxes paid on prop~ erties.-Any ad valorem taxes paid on its properties to the State,
county, school district, municipality or other political subdivision levying such occupational tax shall be credited on the occupational
tax levied hereunder. (Acts 1939, pp. 103, 105.)

92-2413. Same; effect of invalidity or unenforceability of part of law.-If any portion of this law be held to be unconstitutional or unenforceable, it shall not affect the taxation in so far as it may be possible validly to impose or enforce it. (Acts 1939, pp. 103, 105.)

REVENUE LAWS OF GEORGIA

171

CHAPTER 5.
INSURANCE AGENT, ADJUSTER, AND ADJUSTMENT BUREAU LICENSE TAX.
92-2501. Local life, fire, marine, accident, indemnity, fidelity, etc., insurance agents.-Every local insurance agent, solicitor or subagent for any resident or nonresident life, fire, marine, accident, casualty, liability, indemnity, fidelity, bonding or surety insurance company doing business in this State, shall pay $10 to the Insurance Commissioner, for each county in which said agent, solicitor, or subagent shall transact or solicit business. (Acts 1927, p. 74; 1935, p. 36.)
92-2502. Tax on local assessment, industrial, live-stock, or coop'erative insurance agents.-Every local insurance agent, solicitor or subagent for any resident or nonresident assessment life insurance company, or industrial life, accident, or sick-benefit insurance company, livestock insurance company or fire and storm cooperative assessment fire insurance companies doing business in this State, shall pay $10 to the Insurance Commissioner for each county in which said agent, solicitor, or subagent shall transact or solicit business. (Acts 1927, p. 74; 1935, p. 37.)
92-2503. Tax on traveling, special, or general life, fire, marine, accident, indemnity, fidelity, etc., insurance agents or managers.Each and every general, special, traveling, State, or district agent, manager, or assistant manager, by whatever name he may be designated in his contract, of any resident or nonresident life, fire, marine, accident, casualty, liability, indemnity, fidelity, bonding or surety insurance company, doing business in this State, shall pay $100 to the Insurance Commissioner, whose receipt shall authorize the person named therein to go into any county in the State without the payment of an additional tax. (Acts 1927, p. \ 74; 1935, p. 37.)
92-2504. Tax on traveling, etc., agents of assessment, etc., com-

172

REVENUE LAWS OF GEORGIA

panies.-Each and every general, special, traveling, State, or district agent, manager, district manager, assistant manager, superintendent, or assistant superintendent, by whatever name he may be designated in his contract, any resident or nonresident assessment life insurance company, or industrial life, accident, or sickbenefit insurance company, or live-stock insurance company, doing business in this State, shall pay $100 to the Insurance Commissioner, whose receipt shall authorize the person named therein to go into any county in the State without the payment of an ad,. ditional tax. (Acts 1927, p. 74; 1935, p. 37.)

92-2505. Tax on insurance adjustment bureaus.-All adjustment bureaus employing adjusters shall pay a tax of $50 for each person who adjusts any loss, to the Insurance Commissioner, whose receipt shall authorize the person named therein to go into any county in the State. (Acts 1927, p. 75; 1935, p. 38.)

92-2506. ',fax on insurance adjusters.-Each and every person not connected with an adjustment bureau, who adjusts insurance losses, shan pay $50 to the Insurance Commissioner, whose receipt
shall authorize the person named therein to go into any county in the State: Provided, that this tax shall not apply to local insurance agents who adjust losses without remuneration. (Acts 1927, p. 75; 1935, p. 38.)

92-2507. License tax on insurance agents and agencies, payable
in advance.-The occupation taxes imposed by the preceding sections of this Chapter shall be paid in advance to the Insurance Commissioner, for the fiscal year for which they are levied, before the agents shall be authorized to act for any insurance company. (Acts 1927, p. 75; 1935, p. 38.)

92-2508. Ra.ilroad ticket agents selling accident insurance excepted from tax statute.-Railroad ticket agents selling accident
insurance shall not be deemed insurance agents within the meaning of this law. (Acts 1927, p. 75; 1935, p. 38.)

REVENUE LAWS OF GEORGIA

173

CHAPTER 6.
INSURANCE COMPANY AND FRATERNAL BENEFIT SOCIETY LICENSE TAX.
56-401. (2414) Companies required to be licensed.-No insurance company chartered by this State, or by another State or a foreign Government, shall transact any business of insurance in this State without first procuring a license from the Insurance Commissioner. (Acts 1887, p. 114.)
56-402. (2415) How license obtained; statement required to he filed.-Before the Insurance Commissioner shall issue a license to an insurance company, the company shall fully comply with all of the provisions of this Title, and shall file with said Insurance Commissioner a statement under oath of its president and secretary, specifying-
First. The name and locality of the company.
Second. The condition of such company on the thirty-first day of December then next preceding, if such company was engaged in business on said date; and if not so engaged on said date, then on the date when said company began to do business, exhibiting the following facts and items in the following form, namely:
1. The amount of the capital stock of the company, and what part of the same has been paid in cash, and what part is in notes of the stockholders, and how such notes are secured.
2. The property or assets held by the company, specifying-
(1) The value, as near as may be, of the real estate held by such company; if encumbered, to what amount.
(2) The amount of cash on hand and deposited in banks to the credit of the company.
(3) The amount of cash in the hands of agents and in the course of transmission.
(4) The amount of loans secured by bonds and mortgages on real estate.

174

REVENUE LAWS OF GEORGIA

(5) The' amount of other loans, and how secured. (6) The amount of bonds of this State, of other States in the United States, and of any stocks owned by the company, specifying the amount, number of shares, and par and market value of each kind of stock. (7) The amount of interest actually due and unpaid. (8) The amount of premium notes on hand upon which policies have been issued. (9) The amount of all other assets, real and personal, not in- eluded hereinbefore.
Third. The liabilities of the company, specifying1. The amount of losses due and yet unpaid. 2. The amount of claims for losses resisted by the company. 3. The amount of losses not yet due, including those reported to the company on which no action has yet been taken. 4. The amount of dividends declare'd and due and remaining unpaid. 5. The amount of dividends declared but not yet due. 6. The amount of money borrowed. 7. The amount of all other claims against the company. 8. The amount of reserve for reinsurance.
Fourth. The income of the company during the prece'ding year, specifying-
1. The amount of the cash premiums received. 2. The amount of notes received for premiums. 3. The amount of interest money receive'd. 4. The amount of income received from other sources.
Fifth. The expenditures during the preceding year, specifying1. The amount of losses paid during the year. 2. The amount of dividends paid during the' year. 3. The amount of expense paid during the year, including fees and commissions to agents and officers of the company. 4. The amount paid in taxes. 5. The amount of all other payments and expenditures.
Sixth. The greatest amount insured in anyone risk, and the total amount of insurance outstanding.
Seventh. The charter or act of incorporation, unless the company applying for a license is unincorporated. (Acts 1887, p. 114; 1929, pp. 162, 163.)

REVENUE LAWS OF GEORGIA

175

56-403. Issuance of license; renewal; further statement required.-Upon filing such statement, the Insurance Commissioner, when satisfied that it is correct, and that the company has fully complied with the laws regulating the business of insurance, shall issue a license to said company to transact business in this State. Said license must be renewed annually on the first day of January, or within 60 days thereafter. All companies, including cooperative or assessment life insurance companies doing business in this State, shall, through their chief officer or agent residing in this State, make to the Comptroller General an annual statement on the first day of January of each year, or within 60 days thereafter. The said statement shall contain a full and exact report of their condition on December 31 next preceding, said statement to be in accordance with the terms and conditions set forth and required under the preceding section, which shall be SWOrn to by the officer or agent making the same. At the time of making such report to the Comptroller General, each company shall publish at its own expense in a newspaper of general circulation published in this State a copy of the report in short form of income, assets, expenditures, and liabilities in gross, as of December 31 preceding, to be sworn to by the officer or agent making the same. Should anyone of such insurance companies fail or refuse to make said statement to the Comptroller General, it shall, by such failure or refusal, forfeit its right to do business until the first of January of the next year, and on such failure or refusal the Insurance Commissioner shall recall and cancel the license of such delinquent company. (Acts 1887, p. 115; 189:3, p. 80; 1947, p. 1622.)

56-404. (2553) Fidelity insurance companies.-Fidelity insurance companies or other corporations or companies doing a fidelity insurance business, before beginning business in this State or signing any bond, shall obtain a license from the Insurance Commissioner, which license shaH be revoked if said companies shall begin in a United States court, or remove or cause to be removed thereto,
any suit as to any bond signed or business done in this State. (Acts 1887, p. 108.)

56-405. (2462) Same; applicability of requirements relating to life insurance companies.-Any corporation organized under the laws of this State for the purpose of transacting the business of fidelity insurance shall be licensed to transact business upon compliance with all the requirements in this law prescribed with reference to life insurance companies organized under the laws of

176

REVENUE LAWS OF GEORGIA

this State, so far as the same may be applicable to such fidelity insurance company; any fidelity insurance company incorporated and organized under the laws of any other State or foreign Government, and which has a paid-up capital of not less than $250,000, may be' licensed to transact business in this State upon compliance with all the requirements prescribed by law, as far as the same may be applicable, for license to foreign life insurance companies to transact business in this State. (Acts 1887, p. 127.)

56-406. Issuance of license.-It shall be the duty of the Insurance Commissioner to issue licenses to the insurance companies and agents when they shall have complied with the requirements of the laws of this State' and the rules and regulations prescribed by the Commissioner so as to entitle them to do business. In each case, l~cense shall be issued under the seal of the Commissioner, authorizing and empowering the person, firm, association or com-
pany to transact the kind of business specified in the license. Before an insurance company shall be licensed to transact business, the Insurance Commissioner shall be sat1sfied by such examination as he may make or such evidence as he may require that such company is duly qualified under the laws of this State to transact business herein. (Acts 1912, pp. 119, 123.)

56-1622. Annual license of fraternal benefit societies.--Societies which are now authorized to transact business in this State may continue such business until the first day of March next succeeding the effective date of this Chapter,! and the authority of such societies may thereafter be renewed annually, but in all cases to terminate on the first day of the succeeding March: Provided, however, a license so issued shall continue in full force and effect until the new license be issued or f;pecifically refused. For each such license or renewal the society shall pay the Insurance Commissioner $40. A duly certified copy or duplicate of such license shall be prima facie evidence that the licensee is a fraternal benefit society within the meaning of this Chapter. (Acts 1943, pp. 495, 515.)

1 This section refers to societies which do not have any capital stock, the same being carried on solely fOJ the benefit of its members and their beneficiaries. Other insurance companies pay. the license fees set out in 56-506, p. 361.

REVENUE LAWS OF GEORGIA

177

CHAPTER 7.

CHAIN STORE LICENSE TAX.

921601. License to operate and tax on stores; rates of taxes.-
For the privilege of opening, establishing, operating, maintaining, or continuing in the business of operating within this State a store or a chain of stores as defined in this Chapter, each person, firm, corporation, association, or partnership, trust or joint stock company, or any firm or association of persons however organized or whatever be the plan of operation, shall be required to obtain
from the State Revenue Commission* a license, nontransferable.
to conduct such business, and shall pay an annual tax therefor in addition to the other specific, business and occupational taxes now and hereafter provided by law which tax shall be as follows: For the

1st store 2nd store 3rd store 4th store 5th store 6th store 7th store 8th store 9th store _ 10th store 11th store 12th store
13th store 14th store 15th store 16th store 17th store 18th store 19th store 20th store 21st store

$2 10 15 20 25 30 35 40 45 50 55 60
65 70 .75 80 85 90 95 100 105

* Now State Revenue Commissioner, see 92-8405, p. 3.

178

REVENUE LAWS OF GEORGIA

22nd store

110

23rd store

115

24th store

120

25th store

125

26th store

130

27th store

135

28th store

140

29th store

145

30th store

150

31st store

155

32nd store

160

33rd store

165

34th store __

170

35th store

175

36th store

180

37th store

185

38th store

190

39th store

195

40th store

200

All stores in excess of 40, each

200

(Acts 1937, p. 75.)

92-1603. When chain store tax payable; application for licelilse; tax for part of year.-The taxes required by this Chapter shall be paid to the State Revenue Commission* on or before the 31st day of December of each year for the following calendar year. At the time of paying such tax, the taxpayer shall file with the Commission* on a form to be prescribed by and furnished by the Commission* on the application of the taxpayer, stating the name of the applicant, the name and the specific location of each store, operated in this State, and such other facts as the Commission* may require: Provided, that the occupational tax contemplated by this Chapter for any person first engaging in the store or chain store business after January 1st in any year, including the year 1937, shall be diminished by one-twelfth of the tax required by this Chapter for every full month already expired in the year in which such new business is commenced. (Acts 1937, pp. 75, 78.)
92-1604. "Store" inclusive and exclusive of what.-The term "store" as used in this Chapter shall be construed to mean and include any store or mercantile establishment, whether stationary or traveling by motor, either of domestic or foreign owner-
--'" Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

179

ship, in which any goods, wares or merchandise of any kind are sold either at wholesale or retail, or distributed: Provided, nevertheless, that the word "store" shall not be held to include:
(a) Manufacturers' plants, or manufacturers' trucks, distributing products of their own manufacture at wholesale only, or vehicles of manufacturers selling and distributing to wholesalers or retailers products of their own manufacture or processing exclusively.
(b) Factories, depots, warehouses, stores, or other places where only feritlizer and/or cottonseed products or other exclusive agricultural products are sold in bulk only; or where meat or meat products are sold by the persons, firms, or corporations slaughtering the animals from which said meat or meat products are obtained and prepared for sale and selling, at least 90 per cent. of volume at wholesale.
(c) Depots, warehouses, or platforms where ice is manufactured, stored or sold, nor vehicles used for the delivery or sale of ice.
(d) Depots, dairies, and vehicles used only in the delivery or sale of milk or butter, cheese, ice cream, or other dairy products or malt beverages.
(e) Depots and warehouses and other places where only soft drinks are manufactured, bottled, stored, or sold, including vehicles used in the delivery or sale of such soft drinks.
(f) Vehicles used only in the delivery or sale of bread and other bakery prodUcts, salted nuts, potato chips, sandwiches, and candy.
(g) Stores, yards, warehouses, plants, or vehicles used for the purpose of storing, manufacturing, selling, or delivering only building materials, and/or coal, charcoal, wood, or coke.
(h) Nor any railroad or similar freight depot which is designed solely for receipt and delivery of freight.
(i) Nor cotton ginneries where only bagging and ties are sold.
(j) Nor any place of business at which the principal business conducted is that of selling, storing, or distributing petroleum products. (Acts 1937, pp. 75, 79.)

92-1605. "Chain of stores" defined.-The term "chain of stores" shall be construed to apply to and be applied to the business of any person, firm or corporation, domestic or foreign, owning, oper-

180

REVENUE LAWS OF GEORGIA

ating or maintaining, directly or indirectly under the same general management, control, supervision or ownership, two or more stores. The fact that several stores or mercantile establishments are ostensibly owned or operated by different persons, firms or
corporations shall not defeat the application of this section where such stores are under the same general management, control, supervision or ownership. Two or more stores shall, for the purpose of this section, be treated as being under a single or common ownership, control, supervision or management, if directly or indirectly owned or controlled by a single person or any group
of persons having a common interest in such stores, or if any part of the gross revenues, net revenues or profits from such stores, shall directly or indirectly, be required to be immediately or ultimately made available for the beneficial use, or shall directly or indirectly inure to the immediate or ultimate benefit of any single person or any group of persons having a common interest therein. Lease and ownership, lease and agency, lease and release, oral or written agreements, or contracts, where such relationships, agreements or contracts embrace provisions for exclusive sale of particular commodities in whole or part, or where contracting parties share any expenses of the retail operations, or where there is no reasonable rental involved, or where the rental is based upon the dollar or quantity volume of business done, or where the contracting parties have the relation of employer and employee, either directly or inference, or where relationships, agreements or contracts provide for unequal cancellation of same or where operation of such store is under a common name shall be deemed to constitute operations under the same general managements, supervision or ownership: Provided, nevertheless, that what are generally known as "rolling stores," selling goods, wares or merchandise and/or groceries shall be counted in determining what is a store or chain of stores within the meaning of this Chapter. (Acts 1937, pp. 75, 80.)

92-1606. Taxes collected to be paid into general fund.-The taxes collected under this Chapter shall be by the State Revenue Commission* paid promptly into the State treasury, and into the general fund. (Acts 1937, pp. 75, 81.)

92-1607. Penalties for failure to pay tax when due.-If any tax imposed by this Chapter remains clue and unpaid for 30 days from the due date thereof, the person, firm or corporation liable
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

181

therefor shall be subject to and shall pay a penalty of five per cent. of the tax due and unpaid. Should the tax so imposed, or any part thereof, remain due and unpaid for 60 days from the due date, the person, firm or corporation liable therefor shall be subject to and shall pay a penalty of 10 per cent. of the tax due and unpaid. Should the tax so imposed, or any part thereof, remain due and unpaid for 90 days, the person, firm or corporation liable therefor shall be subject. to and shall pay a penalty of 20 per cent. of the tax due and unpaid. (Acts 1937, pp. 75, 81.)

921608. Execution for collection of tax; duty to issue; con tents.-When any tax due under this Chapter is unpaid, it shall be the duty of the State Revenue Commission* to issue execution therefor, bearing teste in the name of the chairman and directed to all and singular the sheriffs of this State and their deputies, commanding them to levy upon the goods and chattels, lands and tenements, of the taxpayer, which execution it shall be the duty of any sheriff or deputy to execute as in case of writs or executions from the superior courts. (Acts 1937, pp. 75, 81.)

921609. Same; affidavit of illegality; bond; trial of issue.Whenever any such writ of execution has been issued, the taxpayer in order to determine whether the tax is legally due, may tender to the levying officer his affidavit of illegality thereto; and upon his giving a good and solvent bond for the eventual condemnation money, payable to the State Revenue Commission,* the levying officer shall return the same to the superior court of the taxpayer's residence, where the taxpayer is an individual, and in the event the taxpayer is .a partnership to the superior court of the residence of anyone or more of the partners, and in case the taxpayer is a corporation, to the superior court of the county in which the levy is made, where the issue raised by the levy and the affidavit shall be heard and determined as other like causes therein. If such issue is found against the taxpayer, it shall be the duty for the State Revenue Commission* to bring suit on said bond. (Acts 1937, pp. 75, 82.)

921610. Injunction to restrain collection of tax; hond.-In all applications to restrain or enjoin the collection of any tax imposed by this Chapter the judge, should he grant a restraining order or temporary injunction, shall require the petitioner to give a
* Now State Revenue Commissioner, see 92-8405, p. 3.

182

REVENUE LAWS OF GEORGIA

good and sufficient bond payable to the State Revenue Commis-
sion* in double amount of the tax, the collection of which is
sought to be enjoined, to be approved by the clerk of the supe-
rior court, conditioned to pay the tax in the event petitioner does not finally prevail in his effort to resist the payment of the said
tax; and it shall be the duty for the State Revenue Commission*
to bring suit on said bond. (Acts 1937, pp. 75, 82.)

92-1612. Effect of partial invalidity of law.-If any section, provision or clause of this Chapter shall be declared invalid or unconstitutional, or if the provisions of this Chapter as applied to any particular situation or set of circumstances shall be declared invalid or unconstitutional, such invalidity shall not be construed to affect the portions of this Chapter not so held to be invalid or the application of this Chapter to other situations and to other circumstances not so held to be invalid. It is hereby declared as the legislative intent that this Chapter would have been adopted had such invalid portion not been included herein. (Acts 1937, pp. 75, 82.)

* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

183

CHAPTER 8.
MAIL ORDER STORE LICENSE TAX.
92-1602. License tax on mail order stores; exemptions.-Because of the manifest advantages accruing from the operation of mail order stores collateral to, and in conjunction with, the operation of a mail order or catalogue sales type of business, and because of the basic differences inherent in the operation of such a mail order or catalogue sales business there is hereby levied an annual license tax upon each mail order store engaged in the sale of goods, wares or merchandise within the State of Georgia, where such store is owned, operated, managed or controlled, directly or indirectly, by any person, firm, partnership, corporation or association of persons engaged in the business of selling by mail or in the distribution of catalogues within this State and the filling of orders at retail for merchandise displayed therein as follows:
(1) Upon one store, the annual license fee shall be $2,000.
(2) For a chain of two stores, the annual license fee shall be $4,000 per store.
(3) For a chain of three stores the annual license fee shall be $6,000 per store.
(4) For a chain of four stores the annual license fee shall be $8,000 per store.
(5) Upon each store in excess of four stores the annual license fee shall be $10,000 for each additional store.
Provided, however, that all retail stores operating subservient to such mail order houses and under the same name, shall be exempt from the tax set forth above, except as set forth in 92160l.
Provided, further, that the tax imposed in this section shall not apply to and shall not be levied upon any store whose catalogue or order list covers only: Seeds, trees, flowers, bulbs, roots, shrubbery, horticultural or agricultural products, fertilizer, tombstones, or other marble products of any of them1 (Acts 1937, pp. 75, 77.)
1 The annual license tax on mail order stores was included in the Chain Store Tax Act. We are the only State having a tax of this kind. See 92-1603, 92-1606, as to the payment of such tax, together with 92-1607, 92-1608, 92-1609 and 92-1610, as to penalties for failure to pay such tax when due.
(

184

REVENUE LAWS OF GEORGIA

CHAPTER 9.
ROLLING STORE LICENSE TAX.
92-2950. State tax on rolling stores.-In order to construct and maintain the rural post roads of this State and to require those using said roads for the conduct of business to pay a portion of the cost of maintaining the same, there is hereby levied upon each motor vehicle used as a rolling store, as' hereinafter defined, from or at which goods, wares, merchandise, o,r commodities of any kind or description are sold or offered for sale at retail, an annual license on the following basis:
One-half ton (manufacturer's rated capacity) truck or passenger-carrying vehicle, not exceeding five passenger capacity, $12.50 per year or any fraction thereof.
More than one-half ton (manufacturer's rated capacity) truck, and not exceeding one and one-half ton (manufacturer's rated capacity) truck, $25 per year or any fraction thereof.
In excess of one and one-half ton (manufacturer's rated capacity) truck, $100 per year or any fraction thereof. (Acts 1937-38, Ex. Sess., p. 180; 1941, p. 226.)
92-2951. Trailers.-A trailer shall bear the same license as the unit drawing same. (Acts 1937-38, Ex. Sess., pp. 180, 181.)
92-2952. Definitions.-The term "rolling store" as used in this law [ 92-2950 to 92-2960] shall be held to mean and include a motor vehicle of any kind or description traveling from place to place over the public roads and highways of this State transporting goods, wares, merchandise, or other commodities, and from or at which such goods, wares, merchandise, or other commodities so transported are sold or offered for sale at retail or exchange for goods, wares, or products of any kind or character whatsoever.
The term "motor vehicle" as used in this law shall mean and include any vehicle, machine, tractor, trailer, or semi-trailer, propelled or drawn by mechanical power.
The term "retail" as used in this law is defined as sales made

REVENUE LAWS OF GEORGIA

185

to the ultimate consumer in small quantities. (Acts 1937-38, Ex. Sess., pp. 180, 181.)

92-2953. Rolling store tax to be in addition to all other taxes.The tax prescribed by this law [ 92-2950 to 92-2960] shall be levied in addition to ad valorem tax, tag fees or any other tax or license fee prescribed, levied or exacted under existing laws not in conflict with this law. (Acts 1937-38, Ex. Sess., pp. 180, 182.)

92-2954. Vehicles used for sale of certain products excluded.There is expressly excluded from the provisions of this law [ 922950 to 92-2960] vehicles used exclusively for the sale or delivery of ice, coal, dairy products (including cheese and ice cream), soft drinks, malt beverages, furniture, petroleum and its products, tobacco and its products, farm products (being sold by the producer himself), bread or other bakery products, nuts, potato chips, sandwiches, and meats derived from animal products. (Acts 1937-38, Ex. Sess., pp. 180, 182.)

92-2955. Collection of tax; application for permit.-It shall be the duty of the State Revenue Commission* to collect the tax prescribed and levied by this law [ 92-2950 to 92-2960]. Every person proposing to engage in the business of operating a rolling
store or rolling stores, as defined by this law and not exempted hereunder, shall, before engaging in such business, file application with the State Revenue Commission* for a permit so to do, and shall pay the tax prescribed by this law. (Acts 1937-38, Ex. Sess., pp. 180, 182.)

92-2956. Executions against defaulters.--Said Commission* shall be authorized to issue executions against all persons in default in the payment of such tax as prescribed in section 92-7301, which shall be enforced as prescribed by said section and shall be subject to the defenses as therein provided. ,(Acts 1937-38, Ex. Sess., pp. 180, 182.)

92-2958. Rules; application for permit.-The State Revenue Commission* is authorized and required to prescribe rules and regulations for the proper enforcement of this law [ 92-2950 to
* Now State Revenue Commissioner, see 92-8405, p. 3.

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92-2960], and to that end is empowered to require each operator of a rolling store to make written application, to be executed be fore an officer of the State authorized to administer oaths, and set forth in said application a description of the motor vehicle intended to be used as a rolling store, giving the weight of said vehicle together with the maximum actual weight of such vehicle and load combined. Said Revenue Commission* is empowered to require that such application give the name and residence of the owner and operator of such motor vehicle and any other informa- . tion necessary to a proper enforcement of this law. (Acts 1937-38, Ex. Sess., pp. 180, 183.)

92-2959. Paying tax, posting permits.-It shall be the duty of each operator of a rolling store to pay the tax, hereby levied, at the time of making application for permit; and such permit shall be at all times posted in a conspicuous place on said motor vehicle accessible to the officers of the State whose duty it shall be to enforce this law [ 92-2950 to 92-2960]. (Acts 1937-38, Ex. Sess., pp. 180, 183.)

92-2960. County tax.-Any county may levy a license tax upon each rolling store, operating within the county levying the same, a license fee or tax not exceeding the tax prescribed by this law [ 92-2950 to 92-2960] for the State. It is the legislative intent that such counties mayor may not levy such tax, as herein provided, at the discretion of the county authorities in each county. (Acts 1937-38, Ex. Sess., pp. 180, 181.)

92-2961. Exclusion of certain vehicles from operation of law.There is expressly excluded from the provisions of this law vehicles used exclusively for the sale or delivery of ice, coal, dairy products, including cheese and ice cream, soft drinks, malt beverages, furniture, house furnishing, petroleum and its products, tobacco and its products, farm products (farm products being sold by the producer himself), bread or other bakery products, nuts, potato chips, sandwiches, and meats derived from animal products. (Acts 1941, pp. 226, 228.)

92-9949. Operating rolling stores without paying tax.-Any person who shall in this state operate or conduct a rolling store or rolling stores in any county thereof without paying the tax
* Now State Revenue Commissioner, see 92-8405, p. 3.

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levied by the terms of sections 92-2950 to 92-2960 shall be guilty of a misdemeanor, and upon conviction in any court of this State having jurisdiction shall be punished as prescribed in section 272506. (Acts 1937-38, Ex. Sess., pp. 180, 182.)

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CHAPTER 10.
PROFESSIONAL LICENSE TAX.
92-1909. Professions.-Each and every practitioner of law, medicine, osteopathy, chiropractic, chiropody, dentistry, optometrist, masseur, public accountant, or embalmer, and every civil, mechanical, hydraulic, or electrical engineer, or architect, charging for their services as such, shall pay $15, and the validity of their licenses is made contingent upon the payment of the tax herein provided. No municipal corporation or county authority shall levy or collect an additional tax on the professions, businesses, or occupations enumerated above. Such tax to be collected as other license or occupation taxes are collected.1 (Acts 1927, p. 58; 1935, p. 13.)
92-2005. Itinerant practitioners of medicine, dentistry, optometry, etc.-Every itinerant doctor, dentist, optician, optometrist, veterinary surgeon, osteopath, chiropractor, or specialist of any kind, doing business in this State, shall pay $25 for each county in which he may practice or do business: Provided, that the provisions of this section shall not apply to persons whose fixed place of business is in any county of this State, and who have paid the professional tax required by 92-1909. (Acts 1927, p. 84; 1935, p.49.)
84-9901. (476 P. C.) Profe88ion, practicing without paying special tax.-It shall be unlawful for any person to practice the profession of law, medicine, or dentistry, or any other profession upon
1 Before anyone is authorized to practice any of the professions or trades set out, except masseurs, a license to practice must be obtained through an examination or other method provided. As to such examination and fee, see the following sections: Law, 9-101, et cetera; Medicine, 84-907, et cetera; Osteopathy, 84-1207, et cetera; Chiropractic, 84-507, et cetera; Chiropody, 84-604, et cetera; Dentistry, 84-711, et cetera; Optometrist, 84-1105, et cetera; Public Accountant, 84-201, et cetera; Embalmers, 84:g10, et cetera; Civil, mechanical, hydraulic or electrical Engineers, 84-2101, et cetera; Architects, 84-304.

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which a special tax is levied by the State, and charge for the same, without paying said special tax. If a nulla bona entry has, by proper authority, been entered upon an execution issued by the tax collector of any county against any person for said special tax, and such person has thereafter engaged in the practice of any or all of said professions and charged for the same, he shall be guilty of a misdemeanor.! (Acts 1896, p. 37.)

1 See Chapter 84-7 as to practice of Dentistry; Chapter 84-8 for regulations as to Embalming; Chapter 84-9 for regulations regarding Medicine; Chapter 84-19 for information as to Nurserymen, etc.; Chapter 84-11 for regulations concerning practice of Optometry; Chapter 84-5 for regulations as to Chiro-
practors; Chapter 84-12 for regulations of Osteopathy; Chapter 84-18 for regulations pertaining to Pharmacists; Chapter 84-10 for information concerning Professional nursing; Chapter 84-15 for regulations as to Veterinarians.

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CHAPTER 11.
MACHINERY EQUIPMENT LICENSE TAX.
92-1308. Machinery, engines, and implements, manufacturers of and dealers in; registration; exceptions.-Every manufacturer of reaping, mowing, binding, or threshing machines, gas, electrical, or oil engines, agricultural machinery propelled by gas, and road-building machinery propelled by gas or oil, culverts, road machines and road graders, selling or dealing in such machiner~ by himself or his agents in this State, and all wholesale and retail dealers in the above-mentioned machinery, selling such machinery manufactured by companies that have not paid the tax thereon named, shall pay $100 annually to the Comptroller General* on the first of January of each year or at the time of commencement of business, as a license fee for the privilege of doing business in this State. All companies and others paying this license fee shall, at the time of payment, furnish the Comptroller General* with a list of agents authorized to sell the aforesaid machinery of their manufacture, or under their control, and shall pay to said Comptroller General* the sum of $10 for each of said agents, for the fiscal year or fractional part thereof, for each county in which the said agents may do business. Upon the payment of $10
the Comptroller General* shall issue to each of said agents a
certificate of authority to transact business in this State. Before commencing business all such agents shall be required to register their names with the ordinaries of those counties in which they intend to do business, and shall exhibit to said ordinaries their licenses from the Comptroller General*; wholesale and retail dealers in the above-mentioned machinery shall be required to pay the tax provided herein for manufacturers of such machines sold by them unless said manufacturers have paid the tax required by this law. All unsold machinery belonging to manufacturers, dealers, or other agents, whether in their possession or the possession of others, shall be liable to seizure and sale for the payment of such fees, license, or tax. None of the provisions of this section shall apply to licensed auctioneers selling second-hand machinery, or to officers of the law under legal process, or to merchants buy-
* Now State Revenue Commissioner, see 92-8405, p. 3.

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ing or selling said machinery on which a license tax has been paid as herein provided, and who keep and sell and deliver the same from their places of business. (Acts 1927, pp. 78, 91; 1935, p. 43.)

92-9903. Nonpayment of license fee, etc., by dealers in machinery.-Any person who shall violate the provisions of 921308, providing a license fee for manufacturers of and dealers in machinery therein specified, and requiring registration of agents authorized to sell such machinery, etc., shall be guilty of a misdemeanor. (Acts 1927, p. 78; 1935, p. 44.)

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CHAPTER 12.
SEWING MACHINE DEALER LICENSE TAX.
92-1311. Sewing machines; dealers and agents.-Every sewingmachine company selling or dealing in sewing machines by itself or its .agents in this State, and all wholesale and retail dealers in sewing machines, selling machines manufactured by companies that have not paid the tax herein, shall pay the Comptroller Gen-
eral* at the time of commencement of business $400 for each
fiscal year or fraction thereof, and said companies or dealers shall
furnish the Comptroller General* with a iist of agents authorized
to sell machines of their manufacture or under their control, and shall pay to said Comptroller General* the sum of $10 for each of said agents for the fiscal year or fractional part thereof, for each county in which said agents do business for said company. Upon the payment of said additional sum the Comptroller Gen-
eral* shall issue to each of said agents a certificate of authority
to transact business in this State. Before doing business under this law, all sewing-machine agents shall be required to register their names with the ordinaries of those counties in which they intend to operate, and exhibit to said ordinaries their license from the
Comptroller General, * and to keep such license posted on their
vehicles, or at their place of business. Wholesale and retail dealers in sewing machines shall be required to pay the tax provided herein for each manufacturer of sewing machines sold by them, except where the tax required by this law has been paid by said manufacturer. All unsold sewing machines belonging to sewing-machine companies, dealers, or their agents, in possession of said companies, dealers, their agents or others, shall be liable to seizure and sale for payment of such fees, license, or tax. None of the provisions of this section shall apply to licensed auctioneers selling second-hand sewing machines, or to officers of the law selling under legal process, or to merchants buying and selling machines on which a license tax has been paid as herein provided, and who keep the machines and sell and deliver them at their places of business, such sales not being on commission:
* Now State Revenue Commissioner, see 92-8405, p. 3.

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Provided, that if a merchant shall employ an agent or agents to deliver or sell the machines, the provisions of this section shall apply to said agent or agents. (Acts 1927, p. 90; 1935, p. 57.)

929904. Nonpayment of license tax by sewing-machine dealers.
-Any person who shall violate the provisions of 92-1311, providing license taxes for sewing-machine dealers and their agents,
and requiring them to furnish to the Comptroller General* a list
of their authorized agents, and requiring all sewing-machine agents to register their names with the ordinaries of the counties in which they operate, to exhibit their licenses, etc., shall be guilty of a misdemeanor. (Acts 1927, p. 90; 1935, p. 58.)

* Now State Revenue Commissioner, see 928405, p. 3.

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CHAPTER 13.
BILLIARD TABLE LICENSE TAX.
92-2001. Bagatelle, billiard, Jenny Lind, pool, or tivoli tables; license tax.-Each person, firm, or corporation operating for public use, and charging for the use thereof, any billiard, bagatelle, Jenny Lind, pool, or tivoli tables, shall pay a State license fee at the rate of $100 for each place of business operating not exceeding six tables, and in addition thereto, $50 for each table operated in excess of six tables. Said license fees shall be paid semiannually, beginning January 1, 1936, in advance before the beginning of operation.! (Acts 1929, pp. 58, 59; 1935, p. 18.)
84-1604. Application for license; affidavit; bond; fees; forfeiture.-Every application for license shall be accompanied by the affidavit of the applicant, sworn to before an officer authorized by law to administer oaths, stating that the applicant is a citizen of the United States; that he has not been convicted of a felony; and that, if a white person, he will not permit Negroes to congregate or play in his place of business; and, if a Negro, he will not permit any white person to remain or play in his place of business; that he will not permit vagrants, or persons under the influence of intoxicating liquors, to enter or play in his place; that the applicant will have personal charge and management of said business; that he will not permit gambling, nor permit the above described tables to be used in any manner other than as provided by law. There shall also be filed with the application a bond in the penal sum of $500, payable to the State, and conditioned upon the faithful performance of all provisions of this Chapter, signed by the applicant as principal, and either a surety company or two individuals as securities, which bond shall be approved by the tax collector and filed in his office. When said arnlication and bond shall have been filed and approved as aforesaid, the tax collector shall issue a license for the current year or unexpired portion thereof upon the payment of the license fees
! Miniature pool tables are classified separately and a license provided for them under 92-2014, p. 143.

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195

provided by l'aw. If any licensee hereunder shall voluntarily relinquish personal supervision, management and control of such billiard room he shall surrender his license to the tax collector who may issue a new license to some other person, firm or corporation to continue said business under the provisions of this Chapter, in which event credit shall be given for the unused portion of said surrendered license, but if any licensee shall transfer or sublease such place of business to anyone, or relinquish management and control of said business without surrendering his license to the tax collector for reissuance, said license shall be deemed to be forfeited, and the tax collector must notify the sheriff of the county who shall close said place of business. (Acts 1925, p. 287.)

84-9924. Billiard rooms, operation without license, etc.-Every person, firm or corporation who shall operate a billiard room within a city or incorporated town, without having applied for a license, as provided for in 84-1603 to 84-1605, shall be guilty of a misdemeanor, and upon conviction shall be fined in any sum not less than $25, nor more than $50; and each day that said place is operated without a license shall be deemed a separate offense. (Acts 1925, p. 290.)

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CHAPTER 14.
MATTRESS MANUFACTURING LICENSE TAX.
881303. License to remake or renovate mattresses; fee; blind persons exempt.-No person, except for his own use, shall make, remake or renovate mattresses until he has secured a license from the Board of Health and paid a license fee of $25 therefor; said license shall be valid for the calendar year in which issued or until voided by a violation of this Chapter: Provided, a plant or place of business owned solely by blind persons in which place of business not more than one seeing assistant is employed in the manufacture or renovation of mattresses shall not be required to pay the tax herein provided or any other charges or taxes levied or to be collected under this Chapter. (Acts 1937, pp. 719, 721.)
881308. Stamps tQ be affixed on mattresses.-No person shall make, remake, renovate or sell mattresses to which is not securely sewed a cloth or cloth-backed tag at least two by three inches in size to which is affixed an adhesive stamp. Said adhesive stamp shall be provided and furnished by the Board of Health in lots of not less than 250 to anyone person at a time at a cost of five dollars per 250 stamps: Provided, State institutions engaged in the manufacture of mattresses for their own use or the use of any other State institution of this State shall not be required to use such stamps. (Acts 1937, pp. 719, 722.)
881309. Details to be stamped on tag.-The cloth' or clothbacked tags provided for in 88-1308 shall be legibly stamped or printed with ink in the English language (a) the name of the material or materials used to fill such mattresses; (b) the name and address of the maker or vender of the mattress; (c) the words "Made of New Materials" if such mattress contains no previously used material; or the words "Made of Previously Used Material" if such mattress contains any material classified as "Previously Used Material"; or the words "Second Hand" on any mattress which has been previously used but not remade. The

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197

words so stamped shall be in letters at least one-eighth of an inch high and the tag shall contain nothing of a misleading nature and shall be sewed to the outside cover of every mattress being manufactured before the filling material has been placed therein, and no person, other than a purchaser for his own use, shall remove from a mattress or deface or alter the tag required by this
Chapter. (Acts 1937, pp. 719, 722.)

88-1314. Violation of Chapter; revocation of license; new license required.-Any person who fails to comply with the provisions of this Chapter, or who counterfeits the stamp provided in 88-1308, shall be guilty of a violation hereof, and each stamp so counterfeited and each mattress made, remade, renovated or sold contrary to this Chapter shall be a separate and distinct violationand offense. The Board of Health shall have power to revoke the license of any person convicted a second time of violating this Chapter. A new license shall not be issued to the offending person during a period of not less than six months after such a revocation, and then only upon a payment of another inspection fee of $25 fOr a new license. (Acts 1937, pp. 719, 724.)

88-9930. Violation of Chapter 88-13 as to manufacturers, etc., of mattresses.-Any person who violates the provisions of Chapter 88-13, regulating the manufacture, renovation and sale of mattresses, shall, upon conviction thereof, be adjudged guilty of a misdemeanor and fined not more than $50 or imprisoned for a term of not longer than three months, either or both, in the discretion of the court. (Acts 1937, PP. 719, 725.)

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CHAPTER 15.

RAW FUR DEALER LICENSE TAX.
45-230. Raw furs; resident dealer's license.-Any resident dealer in raw furs shall be required to pay an annual license fee of $10 and shall in addition thereto pay an annual agent's fee of $5 for each traveling agent or buyer employed by, or buying for said licensed State dealer; Provided, that a person, firm or corporation to be entitled to a resident dealer's license must have been a resident of the State of Georgia for at least six months prior to the time of making said application. Said licenses shall be obtained from, and the money paid to, the Commissioner of Game and Fish in this State. (Acts 1935, p. 71.)

45-231. Same; nonresident dealer's license.-A nonresident dealer shall be required to pay an annual license fee of $200, such dealer shall pay an annual license fee of $5 for each agent, resident buyer or traveling buyer employed by or buying for or acting as an agent for such nonresident dealer. (Acts 1930, p. 71.)
45-232. Same; nonresident presumed to be dealer, when.-Any non-resident who accompanies, consults, advises, finances, or associates any resident dealer, buyer or trapper in the examination, grading or purchasing of furs offered for sale in this State, shall be presumed to be a dealer and shall be required to obtain a non-resident dealer's license. Said licenses shall be obtained from, and the money paid to, the Commissioner of Game and Fish in this State. (Acts 1935, p. 72.)

45-233. Same; who included as dealers.-Any person, firm or

corporation who advertises (including through the United States

mail), the sale of furs in this State shall be considered a dealer

and any person, firm or corporation who engages in the buying

of furs for cash and resale or who employs agents or other parties

to buy and sell for him is likewise considered a dealer. (Acts I

1935, p. 72.)

!

45-235. Same; penalty for violating law.-Any person, firm or corporation violating any of the provisions of section 45-230, 45231, 45-232, 45-233, and 45-234, shall be guilty of a misdemeanor. (Acts 1935, p. 72.)

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199

CHAPTER 16.
SMALL LOAN BUSINESS LICENSE TAX.
25-301. License to do loan business required. Rate of interest
on loans.-No person, partnership, or corporation shall engage in the business of making loans of money, credit, goods or things in action in the amount or to the value of $300 or less, and charge, contract for, or receive a greater rate of interest than eight per centum per annum therefor, except as authorized by this Chapter, and without first obtaining a license from the Superintendent of Banks. (Acts 1920, p. 215.)
25-302. Ap,plication for license to operate loan business; con-
tents; annual fee.-Application for such license shall be in writing and shall contain the full name and address, both of the residence and place of business, of the applicant, and if the applicant is a partnership of every member thereof, or if a corporation of each officer thereof; also the county and municipality, with street and number, if any, where the business is to be conducted. Every such applicant at the time of making such application shall pay to the Superintendent of Banks the sum of $100 as an annual license fee and in full payment of all expenses of examinations under and administration of this Chapter: Provided, that if the license is issued for a period of less than 12 months the license fee shall be prorated according to the number of months that said license shall run. (Acts 1920, p. 216.)
25-303. Bond of licensee; amount; conditiol'ls.-The applicant shall at the same time file with the Superintendent of Banks a bond in which the applicant shall be the obligor in the sum of $1,000, with one or mote sureties, to be approved by the Superintendent of Banks, which bond shall run to the State for the use of the State and of any person or persons who may have a cause of action against the obligor of said bond under the provisions of this Chapter. Such bond shall be conditioned that said obligor will conform to and abide by each and every provision of this Chapter, and will pay to the State and to any such persons any and all

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moneys that may become due and owing to the State and to such person or persons from said obligor under and by virtue of the provisions of this Chapter. (Acts 1920, p. 216.)

25-304. Issuance of license; time of expiration; assignment.Upon the filing of such application and the approval of said bond and the payment of said fee, the Superintendent of Banks shall issue a license to the applicant to make loans in accordance with the provisions of this Chapter for a period which shall expire the first day of January next following the date of the issuance. Such license shall not be assignable. (Acts 1920, p. 217.)

25-305. Additional bond required, when.-If, in the opinion of the Superintendent of Banks, the bond shall at any time appear to be insecure or exhausted, or otherwise doubtful, an additional bond in the sum of not more than $1,000, satisfactory to the Superintendent of Banks, shall be filed within 10 days after notice to the licensee, and upon failure of the obligor to file such additional
I bond, the license shall be revoked by the Superintendent of Banks..
(Acts 1920, p. 217.)
25-306. Revocation of license.-The Superintendent of Banks may, upon notice to the licensee and reasonable opportunity to be heard, revoke such license if the licensee shall have violated any provision of this Chapter, and in case the licensee shall be con- I victed by a court the second time of a violation of 25-313, the I Superintendent of Banks shall revoke such license: Provided, that the second offense shall have occurred after a prior conviction, in which case another license shall not be issued to such licensee, nor to the husband or wife of the licensee, nor to any partnership or corporation of which he is an officer or member. (Acts 1920, p. 217.)
25-307. License to be posted.-The license shall be kept conspicuously posted in the place of business of the licensee. (Acts' 1920, p. 217.)

25-308. Name in which loans made. Places of business.-No person, partnership or corporation so licensed shall make any loan provided for by this Chapter under any other name or at any other place of business than that named in the license. Not more than one place shall be maintained under the same license, but the

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201

Superintendent of Banks shall issue more than one license to the same licensee upon the payment of an additional license fee and the filing of an additional bond for each license. (Acts 1920, p. 217.)
25-309. Change of place of business; notice; aplprovaI.-Whenever the licensee shall change his place of business he shall at once give written notice thereof to the Superintendent of Banks who shall attach to the license his approval in writing of the change. (Acts 1920, p. 218.)

25-310. Investigations by Superintendent of Banks to discover violations of law.-The Superintendent of Banks, for the purpose of discovering violations of this Chapter, may either personally or by any person designated by him, at any time, and as often as he may desire, investigate the loans and business of every licensee and of every person, partnership and corporation by whom or which any such loan shall be made whether such person, partnership or corporation shall act, or claim to act,as principal, agent or broker or under or without the authority of this Chapter, and for that purpose he shall have free access to the office or place of business, books, papers, records, safes, and vaults of all such persons, partnerships and corporations; he shall also have authority to examine under oath all persons whomsoever whose testimony he may require, relative to such loans or business. (Acts
1920, p. 218.)

25-311. Books and records of Iicensee.-The licensee shall keep such books and records in his place of business as, in the opinion of the Superintendent of Banks, will enable the Superintendent of Banks to determine whether the provisions of this Chapter are
being observed. Every such licensee shall preserve the records of final entry used in such business, including cards used in the card system, if any, for a period of at least two years after making of any loan recorded therein. (Acts 1920, p. 218.)

25-9902. Violation of law regulating business of making loans
in sums of $300 or less.-Any person, partnership or corporation and the several officers and employers thereof who shall violate
any of the provisions of sections 25-301, 25-308, 25-312, 25-313, or 25-317, relating to the business of making loans, shall be guilty
of a misdemeanor and upon conviction thereof shall be punished by a fine of not more than $500, or by imprisonment of not more
than six months, or by both such fine and imprisonment in the discretion of the court. (Acts 1920, pp. 215, 221.)

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CHAPTER 17.
HONEY BEE DEALER LICENSE TAX.
5-901. License of owners.-All persons, firms or corporations desiring to carryon a business of the sale of bees, queens, nuclei, etc., shall be required to apply to the State Entomologist for a license so to do, and to accompany such application with a fee of $25; upon receipt of same, the State Entomologist, upon investigation of the party so applying, and at his discretion, shall issue a license to the same. Said license shall be revoked by the State Entomologist at any time said person, firm, or corporation shall fail to comply with this law or to carry out the rules and regulations established by the State Entomologist. All fees collected in this manner shall be turned over to the State Treasurer. (Acts 1921, p. 260; 1931, pp. 7, 41.)
5-9929. Sale of honey bees, etc., without license or after license
revoked.-Any person, firm or corporation attempting to carry I
on the business of the sale of bees, queens, nuclei, etc., without the license required by 5-901, or after such license has been revoked, shall be guilty of a misdemeanor, and upon conviction I thereof shall be punished as for a misdemeanor. (Acts 1921, p. 260.)

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203

CHAPTER 18.
DISTILLED SPIRITS AND ALCOHOLIC LICENSES.
581023. Licenses.-Licenses which may be issued under authority of this Chapter shall be as set forth in 58-1024 to 581026. (Acts 1937-38, Ex. Sess., pp. 103, 110.)
58-1024. Manufacturers Of distilled liquor; license.-A manufacturer's license shall authorize the holder thereof to operate a distillery for the production of alcohol or distilled spirits at the premises designated in the license. Such license shall authorize the sale of distilled spirits or alcohol in bulk to other distillers or rectifiers and shall require that sales to holders of wholesale licenses shall be in sealed containers. The annual fee for this license shall be $1,000, which sum may be reduced to one-half for a license issued on and after August 1st of each year. Said licenses shall be obtained each year on or before the first day of January.1 (Acts 1937-38, Ex. Sess., pp. 103, 110.)
581025. Wholesalers' license.-A wholesaler's license shall authorize the holder to engage in the sale of distilled spirits at wholesale, by seIling to the holder of a wholesale license or to the holder of a retail license for the purpose of resale. Said license fee shall be $1,000 annually. Said licenses shall be renewed annually on or before the first day of January.2 (Acts 1937-38, Ex. Sess., pp. 103, 111.)
581026. Retailers.-A retailer's license shall authorize the holder to sell only in the original and unbroken package or packages, which package or packages shall contain not less than one-
1 Manufacturers are also required to pay a tax. See 58-1046, p. 67, as to such tax.
2 A tax is also required on all distilled spirits, the wholesaler being required to affix the necessary stamp to each bottle before delivering to a retailer. See 58-1051, p. 68.

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half pint of distilled spirits or alcoholic beverages each, and shall not permit the breaking of said package or packages on the premises where sold, and shall not permit the drinking of the contents of said package or packages on the premises where sold. (Acts 1937-38, Ex. Sess., pp. 103, 111.)

58-1028. Municipalities and counties may adopt regulations and determine location.-Nothing in this Chapter shall be construed as preventing any municipality or county from adopting all reasonable rules and regulations as may fall within the police powers of such municipalities or counties to regulate any business provided for in this Chapter. All municipal and county authorities issuing licenses shall within their respective jurisdiction have authority to determine the location of any distillery, wholesale business, or retail business licensed by them. (Acts 1937-38, Ex. Sess., pp. 103, 111.)

58-1030. Fee for liquor retailer's license.-One hundred dollars shall be the annual fee for a State retailer's license. Said retailer's license shall be obtained annually on or before the first day of January of each year. (Acts 1937-38, Ex. Sess., pp. 103, 112.)

58-1031. Municipal or county license to be exhibited before State license granted; qualifications of applicants determined.No license shall be granted by the Revenue Commissioner1 until the applicant has exhibited a license granted by the municipality, if the place of business to be conducted is within the corporate limits ofa municipality, or by the governing authorities of the county where the place of business to be conducted is located, if such place of business is outside the corporate limits of a town or city, and the local authority issuing this license shall have full authority to pass on the character, reliability, and other qualities of fitness before issuing such license. (Acts 1937-38, Ex. Sess., pp. 103, 112.)

58-1032. Minimum fees for municipal and county licenses; maximum rates under charter not applicable.-The annual licenses to be charged by a municipality or county shall be not less than $1,000 for manufacturers, $500 for wholesalers, and $250 for retailers, and nothing in this Chapter shall restrict the maximum amount to be charged or levied by counties or municipalities for licenses issued or granted to wholesalers, manufac-
1 Meaning State Revenue Commissioner, see 92-8402, p. 2.

I
l

REVENUE LAWS OF GEORGIA

205

turers, or retailers, as defined in this Chapter. It is the purpose and intent of this section to place no maximum limit or maximum amount that can be charged by municipalities or counties and if any county or municipality now have a charter provision limiting the amount of license that can be charged upon any business, such limitation shall not apply to licenses issued or granted under this Chapter. (Acts 1937-38, Ex. Sess., pp. 103, 112.)

581033. Licenses to be displayed.-All persons holding licenses under this Chapter shall display the same prominently at all times on the premises for which same was issued. (Acts 1937-38, Ex. Sess., pp. 103, 111, 113.)

58.1034. Fruit grower's license to distill, fee.-The Revenue Commissioner1 is authorized to issue to growers of peaches, apples, pears, grapes, and other perishable fruits grown in Georgia a license authorizing such growers to manufacture and distill liquor;.:; defined by this Chapter, from such perishable fruits grown in this State, for which permit said growers shall pay to the Revenue Commissioner1 an annual license fee of $500. (Acts 1937-38, Ex. Sess., pp. 103, 113.)

581036. No sales in dry counties nor to unlicensed dealers.It shall be unlawful for such licensee under 58-1034 to sell or dispose of any such liquors in any county or counties wherein the sale of such liquors is forbidden by the terms of this Chapter, or to sell to anyone not holding a wholesale or retail license granted under the terms of this Chapter. (Acts 1937-38, Ex. Sess., pp. 103, 113.)

58.1037. No fruit grower's license in dry counties.-No manu~ facturer's license under 58-1034 shall be issued for the manu-
facture of distilled spirits in any county of this State that has not voted in favor of the taxation and control of alcoholic beverages and liquors as herein provided. (Acts 1937-38, Ex. Sess., pp. 103, 113.)

58.1038. License fees for alcoholic liquor businesses payable in advance.-All licenses or license fees referred to in this Chapter shall be payable in advance. (Acts 1937-38, Ex. Sess., pp. 103, 113.)
1 Meaning State Revenue Commissioner, see 92-8402, p. 2.

206

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58-1039. License not transferable without consent.-No licen ses issued under the provisions of this Chapter shall be transferable without consent of Revenue Commissioner.l (Acts 1937-38, Ex. Sess., pp. 103, 113.)

58-1045. Bonds of distillers and dealers.-Before any license is granted, applicant must file with the Revenue Commissionerl corporate surety bond in a surety company licensed to do business in the State, conditioned to pay all taxes due the State of Georgia, in amounts as follows: Distillers, $10,000; wholesalers, $5,000; retailers, $2,500; said bonds to be approved by the Revenue Commissioner,! and shall be executed on forms as may be prescribed by said Commissioner.1
Said bonds shall be of form prescribed by the State Revenue Commissioner and shall be conditioned, among other things, that the applicant when granted a license to sell distilled spirits and alcohol, shall pay all sums due the State and comply with all the rules and regulations governing the sale of distilled spirits or alcohol, and such other conditions as the State Revenue Commissioner may require in his rules and regulations.2 (Acts 1937-38, Ex. Sess., pp. 103, 114.)

58-1067. Unlawful distillation a felony; stills to be destroyed.It shall be unlawful for any person, firm, or corporation, to distill, manufacture, or make any distilled spirits, alcohol, or mixed liquors or beverages, any part of which is a product of distillation, otherwise than as permitted in this Chapter, and anyone so doing shall be guilty of a felony and upon conviction thereof shall be punished by confinement and labor in the penitentiary for not less than one year and not more than five years. Any apparatus or article so used in the distillation or manufacture of any liquors or beverages named in this section is declared contraband and shall be destroyed by the officer or officers seizing same.3 (Acts 1937-38, Ex. Sess., pp. 103, 120.)

1 Meaning State Revenue Commiss~oner, see 92-8401, p. 1. 2 See 58-1022, p. 66, for powers and duties of the State Revenue Commissioner in the administration of this law. 3 Anyone violating the provisions of this Chapter, or any of the rules and regulations issued under authority of this Chapter, is subject to prosecution. See 58-1069, p. 72.

ltEVENUE LAWS OF GEORGIA

207

CHAPTER 19.
MALT BEVERAGE LICENSES.
58-706. State license tax for brewers and dealers.-There shall be paid by every brewer, wholesale dealer and retail dealer the following annual State license tax or registration fees:
For brewers, $1,000. For wholesale dealers, $500. For retail dealers, $10.
Said fees shall be paid on each place of business operated and shall be paid to the State Revenue Commissioner when such brewer, wholesale dealer or retail dealer enters business, and annually thereafter, so long as such business is operated and conducted.1 (Acts 1935, pp. 73, 74; 1937, pp. 148, 151; 1937-38, Ex. Sess., pp. 173, 174; 1939, p. 101.)
58-726. Sale without license a misdemeanor.-No person, firm or corporation shall sell, offer for sale, or possess for the purpose of sale, any of the malt beverages specified and legalized by this Chapter, without first having obtained a license to deal in such beverages under the provisions of this Chapter, and any person, firm or corporation guilty of violating the provisions of this section shall be guilty of a misdemeanor and punished as provided in this Chapter. (Acts 1937, pp. 148, 152.)
58-727. Seizure of malt beverages; delivery to sheriff.-It shall be the duty of the State Revenue Commission* and its agents to seize and take possession of any and all malt beverages spe~ified
* Now State Revenue Commissioner, see 92-8405, p. 3.
1 A fidelity bond in the amount of $5,000.00 must be filed with the State Revenue Commissioner before the issuance of a license conditioned to pay to said Commissioner such taxes as shall thereafter become due. See 58-707, p. 80. Persons who are delinquent in the payment of license taxes set out, in additional to criminal liability, are liable for interest and a penalty of double the amount of such tax. See 58-720, p. 83 and 58-723, p. 83.

208

REVENUE LAWS OF GEORGIA

herein, found in the possession of any person, firm or corporation in violation of the provisions of 58-726, and turn the same over to the sheriff of the county in which same were seized for safekeeping for a period of 10 days. (Acts 1937, pp. 148, 153.)

58-728. Receipt for goods sei-zed; posting receipt.-The said Commission* or its agent or agents making said seizure shall take a receipt from said sheriff for the goods so seized; a receipt shall be given to the person, firm or corporation from whom said goods were seized, if known, stating from whom seized, if known, the place of seizure, and a description of the goods seized, and a duplicate of said receipt shall be filed in the office of the State Revenue Commission,* which shall be open to public inspection, and a copy of said receipt shall be posted at the place of seizure. (Acts 1937, pp. 148, 153.)

58-729. Claim; filing; trial.-If, during the 10 days specified herein, a claim should be filed to said goods seized, said claim shall be returned to the superior cQurt of the county of such seizure, to be tried, as other claims. (Acts 1937, pp. 148, 153.)

58-730. If no claim, goods destroyed.-If no claim is filed to said goods so seized within 10' days, the same shall be destroyed by the State Revenue Commission* or its agents, as contraband. (Acts 1937, pp. 148, 152.)

58-731. Commissioner to prepare notices, receipts, rules.-The
State Revenue Commission* is authorized to prepare proper no-
tices and receipts as herein referred to and make such rules and regulations as it may deem proper to carry out the provisions of 58-726 to 58-730. (Acts 1937, pp. 148, 153.)
58-732. Revocation of local license revokes State license and vice versa.-When any license issued under the provisions of this Chapter to any person, firm or corporation, for the manufacture, distribution, or wholesale or retail sale of malt beverages specified in this Chapter shall be revoked by any county or municipality of this State, such action shall automatically revoke the license issued to such firm, person or corporation by the State Revenue Commission* in so far as said license applies to the locality or
* Now State Revenue Ccmtnissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

209

jurisdiction wherein such revocation took place, and when a license issued to any person, firm or corporation to engage in any
business specified in this Chapter shall be revoked by the State
Revenue Commission,* such action shall automatically revoke the
license issued to such person, firm or corporation by any municipality or county of this State. (Acts 1937, pp. 148, 151.)

58-733. Failure to apply for license in 15 days; penalty.-If any person, firm or corporation, whether operating as a brewery, wholesale distributor or retailer, who enters business or conducts business, fails to file application for license with the proper fee accompanying same, within 15 days from the date of beginning business, or from the date of the expiration of the previous license, shall be required to pay an amount equal to one and one-half the amount required for a license under the classification under which the business is conducted. (Acts 1937, pp. 148, 152.)

58-734. When penalty waived.-In cities or counties where the issuing of licenses have been withheld by the licensing authorities, this higher price may be waived on presentation of an affidavit from the licensing authorities, setting forth facts and reasons showing that it was impossible for the applicant to have secured a license within the 15-day period from the expiration of the old license, or from the date the dealer entered business, and the regular price accepted for the license. (Acts 1937, pp. 148, 152.)

210

REVENUE LAWS OF GEORGIA

CHAPTER 20.
WINE LICENSES.
58902. License tax on manufacturers or dealers in wines.-The following occupational license tax shall be imposed upon each winery, manufacturer, wholesaler, jobber, or retail dealer of wines, as follows:
(a) Upon each winery or manufacturer, being any establishment manufacturing wine for resale, and upon each wholesaler or jobber, there shall be imposed an annual occupation tax of $250.
(b) Upon each grocery store in this State engaged in selling a general line of groceries, and which sells natural Georgia wines under 14 per cent. alcohol by volume, in bottles or in broken case lots, and not by the drink, the annual license fee shall be $1; and upon all other persons retailing wines, either by the drink or by the bottle or in broken case lots, the annual license fee shall be $5. (Acts 1937, pp. 851, 854; 1937-38, Ex. Sess., pp. 185, 187.)
58-903. Collection of license taxes on wineries, etc.; permits.All license taxes provided for herein shall be collected by the State Revenue Commission,* and permits to all manufacturers, wineries, or wholesalers, jobbers, or retail dealers shall be issued by said Commission* upon payment of the said tax. (Acts 1937, pp. 851, 854.)
58905. Monthly reports.-The holder of any permit issued under section 58-904 shall be required to file with the State Revenue Commission* a written monthly report, showing in detail the amount of wine on hand in his establishment, together with the amount sold or handled during the preceding month; the amount of wine revenue stamps purchased and the amount of wine revenue stamps on hand at the' time said report is made, which report shall be made upon a form to be prescribed and furnished by the State
Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

211

Revenue Commission*, and shall be sworn to and executed by the maker or his duly authorized representative, and shall be accompanied by invo:ces or duplicate invoices showing the source or sources from which all wines handled during the preceding month were received, and the tax due under the Chapter shall accompany the report. (Acts 1937, pp. 851, 855.)

58-930. Contraband.-Any officer of the Revenue Department shall have the authority, and it shall be his duty, to declare contraband and destroy any wine that does not bear the revenue stamp of the State of Georgia, or that has an alcoholic content of more than 16 per cent. by volume. (Acts 1937, pp. 851, 860.)

* Now State Revenue Commissioner, see 92-8405, p. 3.

212

REVENUE LAWS OF GEORGIA

CHAPTER 21.
MOTOR VEHICLE LICENSES.
68-201. Registration and license of motor vehicles; penalties.Every owner of a motor vehicle, trailer,! tractor (except tractors used only for agricultural purposes) or motorcycle, shall, on or before the first day of February! in each year, before he shall operate such motor vehicle, tractor, trailer or motorcycle, register such vehicle in the office of the State Revenue Commission,* and obtain a license to operate the same for the ensuing year; and every chauffeur employed to operate motor vehicles shall likewise register and obtain a license as hereinafter provided: Provided, that on and after the second day of February in each year every owner of an automobile, truck, or trailer, registered for the previous year, who shall have failed to comply with the provisions of this section, shall be deemed and held to be a delinquent under the provisions of this section, and the registration of such automobile, truck, or trailer shall, on the said second day of Februaryl and thereafter, be subject to a penalty of 20 per cent. of the registration fee for said automobile, truck, or trailer, in addition to the fee herein provided; and all applications made to the State Revenue Commission* for registration of such delinquent automobile, truck, or trailer shall, before being accepted by the State Reve-
nue Commission,* be first indorsed by the sheriff of the county
wherein the delinquent applicant resides, and not by an officer of any other county; and for said indorsement the sheriff shall first receive from the applicant the sum of $1, and the sheriff indorsing such delinquent application shall indicate, with his indorsement on said application, the total amount of the prescribed registration fee together with the 20 per cent. penalty herein provided, and the full total of such amount shall be remitted or
paid to the State Revenue Commission* before any license tag or
serial number as provided for in this law shall be assigned to said
* Now State Revenue Commissioner, see 92-8405, p. 3.
1 The month of April has been substituted for February under Acts 1943, pp. 341, 342.

REVENUE LAWS OF GEORGIA

213

applicant: Provided further, that the purpose of this prOVISIOn being the better and more complete enforcement of the motor vehicle law, all such penalties as are herein assessed shall be accredited in the office of the State Revenue Commission* when received in the name of the sheriff of the county wherein the applicant resides, whether the same are received through the exercise of the sheriff's authority as an arresting officer, or that of his deputies, or whether through appearance of the applicant at the sheriff's office for proper indorsement on an application; and between the first and fifth days of each calendar month the State Revenue Commission* shall remit to the respective sheriffs the full amount of such penalties accredited to such sheriffs during and for the preceding calendar month, and it shall be expressly understood and provided that the penalty herein levied and designated shall be in lieu of and stand in place of any and all other penalties for delinquency in the registration provided for in this section on or before the first day of February in each year: Provided, however, that upon the failure of the sheriff of any county to enforce the provisions of this section the State Revenue Commission* shall have the right to employ an inspector in such county, at not more than $4 a day and actual expenses to be itemized and sworn to, who shall be empowered to perform the duties herein set out as to the sheriff of such county, and all such pay and expenses shall be paid from the penalty provided for in this section. 1 (Acts 1927, p. 228; 1931, pp. 7, 34, 213, 214.)

68202. Application for registration; blanks; contents.-Application for the registr.ation of a motor vehicle, trailer, tractor ur motorcycle shall be made to the State Revenue Commission* upon blanks prepared by the Commission* for. such purposes, by the owner. Such application shall contain a statement of the name, place of residence, and address of the applicant, together with a brief description of the vehicle to be registered, its name, model, the name of the manufacturer, its motor number, its shipping weight, carrying capacity, and such other information as the Commission* may require: Provided, that nothing contained in this law shall be construed as repealing 68-205 to 68-208. (Acts 1927, p. 229; 1931, pp. 7, 34.)

68.205. Registration of motor vehicles; applications; owner
* Now State Revenue Commissioner, see 92-l3405, p. 3.
t The employment of inspection is prohibited by Constitution of 1945 unless funds are appropriated by General Assembly.

214

REVENUE LAWS OF GEORGIA

ship; vehicles registered in other States; records.-Initial applications for registration by owners of motor vehicles shall be sworn to and shall include such additional information of ownership as the State Revenue Commission* shall deem proper, and no motor vehicle shall be registered unless the State Revenue Commission* shall be satisfied the applicant for registration is entitled to have the motor vehicle registered in his name. Proof of purchase at a judicial sale or previous registration in this State by the applicant may be accepted as evidence of ownership by the State Revenue Commission.* Applicants for registration for motor vehicles brought into this State previously registered in other States shaH be accompanied by an affidavit from the motor vehicle registering official of that State, or other satisfactory evidence indicating that the applicant is the lawful owner of said motor vehicle. The State Revenue Commission* shall maintain a record of motor vehicles reported stolen within this State against which all applications for certificates of registration shall be checked. The State Revenue Commission,* in its discretion, may destroy all motor vehicle records except those of the current year and the two years next preceding. (Acts 1925, p. 3Ui; 1931, pp. 7, 34.)

68-206. Certificates of registration; issuance and revocation; duplicates; fee.-A certificate of registration containing such description and evidence of identification of the motor vehicle as the State Revenue Commission* shall consider proper shall be issued to the owner of each registered motor vehicle by the State Revenue Commission.* The certificate of registration shall be valid for the motor vehicle year in which issued as long as the motor vehicle is owned by the original holder of the certificate of registration. Duplicates may be obtained at a charge of 50 cents upon supplying the State Revenue Commission* such information sworn to as the Commission* shall consider proper. The State Revenue Commission* may refuse to issue or may revoke a certificate of registration for cause. (Acts 1925, p. 315; 1931, pp. 7, 34.)

68-207. Transfer of certificate on sale of motor vehicle; issuance of new certificate.-Upon transfer of a motor vehicle the owner shall on the certificate of registration thereof assign in writing in form prescribed thereon said motor vehicle and make a statement of total amount, of liens, if any, thereon, and the certificate of registration shall be delivered at the time of transfer. The trans-
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

215

feree of the certificate of registration shall immediately surrender the transferred certificate to the State Revenue Commission* and apply for and be granted a new certificate of registration. The State Revenue Commission* shall file the surrendered certificate of registration so that evidence of ownership of a motor vehicle may be at all times conveniently traced. Licensed motor vehicle dealers, however, shall hold and assign certificates of registration received by them to persons to whom the ownership of the motor vehicle is transferred. (Acts 1925, p. 315; 1931, pp. 7, 34.)

68-208. License fee to accompany application for tags and certif,icates. Temporary permit indorsed on money order.-When an application for license tags and certificates shall be made to the State Revenue Commission* it shall be accompanied by cash, cashier's check, postal money order, or express money order for the license fee required by law. Money order receipts for the proper fee shall entitle the applicant to the use and operation of the motor vehicle sought to be licensed and registered for a period of 15 days from the date of said remittance. (Acts 1925, p. 315; 1931, pp. 7, 34.)

68-209. Revenue Commissioner to have tags by December lst.The State Revenue Commission* shall have in their possession on or before December first of each year, for distribution, the license tags provided for in this law. (Acts 1931, pp. 7, 34; 1931, pp. 213, 216.)

92-2902. Annual fees for operating motor vehicles.-The annual fees for the licensing of the operating of vehicles shall be as follows for each vehicle registered:1
( 1) Passenger ears. For each passenger motor vehicle, not operated as a common or contract carrier for hire, weighing not over 2,500 pounds, the sum of $1.50; and for each additional 500
* Now State Revenue Commissioner, see 92-8405, p. 3.
1 The schedule of fees for motor vehicles was originally set out in 68-211. In 1935 a single tax of $3.00 for all sizes and classes of motor vehicles was passed by the General Assembly. (Acts 1935, p. 157.) This tax was repealed, however, at the Extra Session, 1937-38, and a new schedule adopted (Acts 1937-38, Ex. Sess., pp. 259, 262.) This Act repealed 68-211, as well as the maintenance tax for operating busses, trucks and trailers on the public highways which had been codified as Chapter 92-29. The annual fees for licensing the operation of motor vehicles was then set out in Chapter 92-29 with other provisions as to the issuing of such licenses. This chapter accordingly includes sections from both chapters.

216

REVENUE LAWS OF GEORGIA

pounds of weight, or fractional part thereof, the additional sum of $1.
(2) Motorcycles. For each motorcycle, the sum of $1.50.

(3) Trucks with pneumatic tires. For each truck, or nonpassenger-carrying motor vehicle, not used as a common or contract carrier for hire, and equipped with pneumatic tires, in accordance with the manufacturer's rated capacity, as follows:

(a) Less than one ton

$ 2.50

(b) One ton

.

_5

(c) 11ill tons ------------------------------------------------------------------ 10

(d) 2 tons

_ 20

(e) 21ill tons ------------------------------------------------------------------ 37.50

(f) 3 tons

_ 50

(g) 31ill tons ----------------------------------------------------------------- 100

(h) 4 tons .

_ 125

(i) 5 tons

_ 150

(j) 6 tons

_ 250

(k) 7 tons

---

_ 350

(I) 8 tons

_ 500

(m) 9 tons

_ 750

(n) Over 10 tons

:.

_ 1,000

(4) Trucks with hard tires. For each truck, or nonpassengercarrying motor vehicle, not used as a common or contract carrier for hire, and equipped with any tires other than pneumatic tires, the rates shall be double that set out in paragraph (3) of this section.

(5) Truck trailers with pneumatic tires. For each truck trailer, or semi-trailer not used as, or in connection with, a nonpassengercarrying motor vehicle, truck, or tractor, used as a common or contract carrier for hire, and equipped with pneumatic tires, in
accordance with the factory weight, the following:

(a) Not exceeding 1,000 lbs.

-----------$ 2.50

(b) Over 1,000 lbs. and not exceeding 1,500 lbs. _ 5

(c) Over 1,500 Ibs. and not exceeding 3,000 Ibs. _ 7.50

(d) Over 3,000 Ibs. and not exceeding 4,000 Ibs. _ 20

(e) Over 4,000 Ibs. and not exceeding 5,000 lbs. _ 30

(f) Over 5,000 Ibs.and not exceeding 6,000 lbs. _ 50

(g) Over 6,000 lbs. arid not exceeding 7,000 Ibs. _ 75

,(h) Over 7,000 .lbs, .aIld not exceeding 8,000 Ibs. _ 100

(i) Over 8,OOOJbs.,~Ild not exceeding 9,000 lbs. _ 150

(j) Over 9,000 ,lbs. and not exceeding 10,000 lbs.__ 250

REVENUE LAWS OF GEORGIA

217

(k) Over 10,000 Ibs. and not exceeding 12,000 Ibs.___ 300

(1) Over 12,000 Ibs. and not exceeding 14,000 Ibs.____ 500

(m) Over 14,000 Ibs.

1,000

(6) Truck trailers with hard tires. For each truck trailer or semi-trailer not used as, or in connection with, a nonpassengercarrying motor vehicle, truck, or tractor, use-d as a common or contract carrier for hire, and equipped with any tires other than pneumatic tires, the rates shall be double that set out in paragraph
(5) of this section.

(7) Trailers other than truck trailers. For trailers and semitrailers and house trailers, other than truck trailers and semitrailers not used as, or in connection with, a motor vehicle, truck, or tractor used as a common or contract carrier for hire, the fol-
lowing:

(a) Weighing less than 1,000 pounds, fully equipped $1

(b) Weighing more than 1,000 pounds

5

(8) Trailers used as common or contract carriers. For trailers and semi-trailers, other than truck trailers and semi-trailer, used as, or in connection with, a motor vehicle, truck, or tractor, used as a common or contract carrier for hire, as follows:
(a) $1.50 for the first 2,000 pounds according to factory weight, and $1 for each additional 500 pounds, or fractional part thereof.

(9) Motor busses. For each motor bus (used as a common or contract carrier for hire), the following:
(a) Weighing 10,000 pounds or less, $1.25 per one hundred pounds, factory weight, or fractional part thereof.
(b) Weighing more than 10,000 pounds and not over 15,000 pounds, factory weight, $2 for each one hundred pounds, or fractional part thereof.
(c) Weighing more than 15,000 pounds and not more than 20,000 pounds, factory weight, $2.50 for each one hundred pounds, or fractional part thereof.
(d) Weighing more than 20,000 pounds, and not more than 25,000 pounds, factory weight, $3 for each one hundred pounds or fractional part thereof.
(e) Weighing more than 25,000 pounds, $5 per hundred pounds, factory weight, or fractional part thereof.

(10)Trucks used as commOn or contract carriers, pneumatic tires. For each truck or nonpassenger-carrying motor vehicle, operated as a common or contract carrier for hire, and equipped

218

REVENUE LAWS OF GEORGIA

with pneumatic tires, in accordance with the manufacturer's rated capacity, as follows:

(a) Less than 1 ton (b) 1 ton (c) 1% tons (d) 2 tons (e) 2% tons (f) 3 tons (g) 31j2 tons (h) 4 tons (i) 5 tons (j) 6 tons (k) 7 tons (1) 8 tons
(m) Over 9 tons

$5

15

25

37.50

75

100

_

200

300

400

750

1,000

1,250

2,000

(11) Trucks with hard tires. For each truck or nonpassengercarrying motor vehicle, operated as a common or contract carrier for hire, and equipped with any tires other than pneumatic tires, the rate shall be double that set out in paragraph (10) of this section.

(12) Truck trailers operated for hire, pneumatic tires. For each trailer or semi-trailer, equipped with pneumatic tires, used as, or in connection with, any nonpassenger-carrying motor vehicle operated for hire, in accordance with the factory weight, as follows:

(a ) Not exceeding 1,000 lbs.

$5

(b) Over 1,000 Ibs. and not more than 1,500 Ibs.________ 10

(c) Over 1,500 Ibs. and not more than 3,000 Ibs.________ 15

(d) Over 3,000 Ibs. and not more than 4,000 lbs.________ 50

(e) Over 4,000 Ibs. and not more than 5,000 Ibs.________ 75

(f) Over 5,000 Ibs. and not more than 6,000 Ibs.________ 125

(g) Over 6,000 Ibs. and not more than 7,000 lbs.________ 150

(h) Over 7,000 Ibs. and not more than 8,000 Ibs.________ 200

(i) Over 8,000 Ibs. and not more than 9,000 Ibs.________ 300

(j) Over 9,000 Ibs. and not more than 10,000 Ibs.______ 500

(k) Over 10,000 Ibs. and not more than 12,000 Ibs.____ 600

(1) Over 12,000 Ibs. and not more than 14,000 Ibs. 1,000

(m ) Over 14,000 Ibs.

1,500

(13) With hard tires. For each truck or semi-trailer, equipped with any tires other than pneumatic tires, used as, or in connection with any nonpassenger-carrying motor vehicle operated for hire, in accordance with the factory weight, the rates shall be double that set out in paragraph (12) of this section.

REVENUE LAWS OF GEORGIA

219

(14) Hearse or ambulance. For each motor-drawn hearse or ambulance, the sum of $1.50 for the first 2,500 pounds, and $1 for each additional 500 pounds of factory weight or fractional part thereof.
(15) School bus. For each school bus operated exclusively in the transportation of pupils and teachers to and from schools or school activities, or the transportation of the owner and the members of his immediate family, the sum of $2.50.
(16) State or municipal motor vehicle. For each motor vehicle owned by the State, any municipality, or other political subdivision of the State, used exclusively for governmental functions, the sum of $3.
(17) U. S. military reservation carrier. For each motor vehicle used by carriers and operated over a route of not more than 20 miles in length, and solely between a point in this State and a point within a United States military reservation in this State, under special franchise granted by the United States War Department, the sum of $2.50.1 (Acts 1937-38, Ex. Sess., pp. 259, 263; 1946, p. 77.)

92-2903. Registration and license of manufacturers and dealers; additional tags.-Manufacturers and dealers engaged in the manufacture, sale, or leasing of motor vehicles or tractors shall register with the State Revenue Commission,* making application for a distinguishing dealer's number, specifying the name and make of motor vehicle manufactured, sold, or leased by them, upon blanks prepared by the State Revenue Commission* for such purposes, and pay therefor a fee of $25, which fee shall accompany such application, and for which said fee the State Revenue Commis-
sion* shall furnish to said dealer two number plates, to be known
as a dealer's number, and to be distinguished from the number plates herein provided for by a different and distinguishing color to be determined by the State Revenue Commission,* with the word "Dealer" on same; dealer's number plates to be for the purpose of demonstrating or transporting dealer's vehicles for sale or lease. No dealer or manufacturer may use or permit to be
* Now State Revenue Commissioner, see 92-8405, p. 3.
1 The Commissioner of the Motor Vehicle Unit of the Department of Revenue
was authorized by a resolution of the General Assembly in 1941 to make recipro-
cal exemptions agreements with other States whereby persons in U. S. military
service who own automobiles registered in other States may operate their auto-
mobiles in Georgia for period indicated in certificate of registration issued in
such other State. (Acts 1941, p. 1864.)

220

REVENUE LAWS OF GEORGIA

used a dealer's number for private use or on cars for hire, or other manner not provided for in this section. In case dealers or manufacturers desire more than two tags, they shall so state on the application, and, in addition to the fee of $25 hereinabove provided, shall pay $1 for each and every additional number plate furnished. 1 (Acts 1937-38, Ex. Sess., pp. 259, 267.)

92-2904. Tags for different classes of vehicles.-The authority having in charge the administration and collection of the annual license fees herein provided for shall provide a different tag for each different class of vehicle herein specified, and shall distinguish the tag furnished to such classes of vehicles by a different letter or letterings on tag. (Acts 1937-38, Ex. Sess., pp. 259, 268.)

922906. Transfers of licenses.-The annual fees paid for the licensing of the operation of said vehicles, and the licenses and tags issued therefor, shall be transferable from one person to another, upon payment of a fee of 50 cents for each such transfer, and upon preparation and filing of an appropriate application therefor. (Acts 1937-38, Ex. Ses~., pp. 259, 269.)

92-2907. Transfer of another vehicle.-The annual licenses and tags issued for the operation of vehicles described in subsections 3 to 14 of 92-2902, may, with the approval of the Revenue Commission,* be transferable from a destroyed or retired motor vehicle, to another vehicle upon payment of a transfer fee of 50 cents, and upon presentation of an appropriate application for transfer, to be approved by the Revenue Commission:* Provided, if the substituted vehicle normally calls for a higher priced tag than the vehicle displaced, a proportionate additional fee shall be paid for the remainder of the taxable year. (Acts 1937-38, Ex. Sess., pp. 259, 269.)

922908. Rate for part of year.-Any person, firm, corporation, or association registering any of the vehicles named in subsections
* Now State Revenue Commissioner, see 92-8405, p. 3.--
1 Under an opinion of the Attorney General, dated September 17,1943, dealers in new cars are only required to secure license tags for those vehicles used in demonstration. Dealers in used cars are not required to obtain dealer tags for cars. If such cars, however, were not previously registered the dealer must register the same in his own name pending a sale. When the sale is made he would transfer and assign the certificate of registration.

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221

3 to 14 of 92-2902, between the dates of May 1st and August 1st of any year, shall not be required to pay more than threefourths of the annual tax herein provided for. Any person, firm, corporation, or association registering any of the above named vehicles, excepting those named in subsections 1 and 2 of 922902, between the dates of August 1st and November 1st of any year, shall not be required to pay more than one-half of the annual tax herein provided for. Any person, firm, corporation, or association registering any of the above named vehicles, excepting those named in subsections 1 and 2 of 92-2902, between the dates of November 1st and January 1st of the following year, shall not be required to pay more than one-fourth of the annual tax herein provided for. (Acts 1937-38, Ex. Sess., pp. 259, 270.)

92-2909. Collection of taxes under repealed laws.-Any motor vehicle tax or mileage tax or maintenance tax owed by any person on January 1, 1938, may be collected thereafter in as full and complete a manner as if any laws repealed by this law [ 922901 to 92-2916, 92-9911] or any law providing for a mileage tax remained in full force and effect; and any person, firm, or corporation owing such past due taxes on January 1, 1938, shall be subject to the same terms and methods of enforcement of such past due taxes as if the laws levying such unpaid taxes were still in effect. (Acts 1937-38, Ex. Sess., pp. 259, 270.)
92-2910. Tags to be applied for before April I.-All persons, firms, corporations, or associations subject to the taxes and licenses herein provided for shall apply for and obtain said tags on or before April 1, 1944, and each year thereafter, and such payment for tags shall be made to the Motor Vehicle Division of
the State Revenue Commission, * or such other officers that may
be provided by law. (Acts 1937-38, Ex. Sess., pp. 259, 270; 1943, p. 341.)
92-2911. Nonresidents, when taxable for motor vehicles.--All persons, firms, corporations, or associations, whether resident or nonresident of this State, making, or causing to be made by or through any of their agents, servants, or employees, more than two trips per month into this State with any of the vehicles herein named shall be liable to and shall pay the tax herein provided for, except that any of the vehicles named herein shall be allowed a
* Now State Revenue Commissioner, see 92-8405, p. 3.

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maximum of 10 trips per month into this State for the purpose of hauling seasonable agricultural products grown in this State without payment of the tax herein provided for.! (Acts 1937-38, Ex. Sess., pp. 259, 271.)

68-1001. Reciprocal agreements with other States.-The Governor of the State of Georgia or a commission of three members to be appointed by him (without the necessity of confirmation by the Senate), and the members to hold office at his pleasure, is hereby authorized and directed to negotiate and consummate, with the proper authorities of the several States of the United States, the District of Columbia, and the Territories of the United States, valid and binding reciprocal agreements whereby residents of such states, the District of Columbia, and the Territories of the United States, operating motor vehicles, including commOn and contract motor carrier vehicles, properly licensed or registered in their respective States, the District of Columbia or Territories of the United States, may have the same or substantially the same privileges or exemptions in the operation of their said motor vehicles in this State, as residents of this State may have and enjoy in the operation in such other States of their motor vehicles duly licensed and registered in this State. In the making of such agreements, due regard shall be had for the advantage and convenience of the motor vehicle owners and other citizens of this State. (Acts 1941, pp. 361, 362.)

92-2912. Exemption of nonresident farmers.-A farmer from without the State, using his local market within this State, and using his own motor vehicle, shall be exempt from any provisions of this law [ 92-2901 to 92-2916, 92-9911], provided he has complied with all the provisions of the motor vehicle laws of his home State, and produces a certificate from a county officer or a notary public, under seal, as to the fact that he is the producer of the product being transported. (Acts 1937-38, Ex. Sess., pp.
259, 271.)

92-2913. Fire trucks exempt.-Fire trucks operated by municipal corporations or other political subdivisions sRall also be exempt from the provisions of this law [ 92-2901 to 92-2916, 92-9911]. (Acts 1937-38, Ex. Sess., pp. 259,271.)
! See 68-221, p. 226, as to tax and license for other non-resident.

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223

92-2914. Carriers of passengers under Public Service Commission.-If the vehicle described herein is operated under the jurisdiction of the Public Service Commission as a carrier of passen- gers, the rate shall be one-half of the amount herein mentioned, where the vehicle is operated over a route of 50 miles or less. (Acts 1937-38, Ex. Sess., pp. 259, 271.)

92-2916. Effect of partial invalidity of motor vehicle license law.-Should any of the provisions of this law [ 92-2901 to 92-2916, 92-9911] be held illegal or unconstitutional, the same shall not vitiate the remaining provisions of this law, but all such provisions not held illegal or unconstitutional shall remain in full force and effect. (Acts 1937-38, Ex. Sess., pp. 259, 272.)

68-212. Receipt for post-office money order as permit.-When application shall be made for the registration of any vehicle or tractor and a United States post-office money order shall be purchased for the correct fee and forwarded with said application, the receipt for said money order, when dated by the proper authority, shall serve as a 15-day permit to operate the vehicle or tractor on the highways. (Acts 1927, p. 232.)

68-213. Registration and license of manufacturers and dealers; additional tags.-Manufacturers and dealers engaged in the manufacture, sale, or leasing of motor vehicles or tractors shall register
with the State Revenue Commission,* making application for a
distinguishing dealer's number, specifying the name and make of motor vehicle manufactured, sold, or leased by them, upon blanks
prepared by the State Revenue Commission* for such purposes,
and pay therefor a fee of $25, which fee shall accompany such application, and for which said fee the State Revenue Commis-
sion* shall furnish to said dealer two number plates to be known
as a dealer's number and to be distinguished from the number plates herein provided for by a different and distinguishing color
to be determined by the State Revenue Commission,* with the
word "Dealer" on same; dealer's number plates to be for the purpose of demonstrating or transporting dealer's vehicles for sale or lease. No dealer or manufacturer may use or permit to be used a dealer's number for private use or on cars for hire, or other manner not provided for in this section. In case dealers or manufacturers desire more than two tags, they shall so state on the
* Now State Revenue Commissioner, see 92-8405, p. 3.

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application, and, in addition to the fee of $25 hereinabove provided, shall pay $10 for each and every additional number plate ".furnished. (Acts 1927, p. 232; 1931, pp. 7, 34.)

68-214. Number plates; description; transfer; duplicates; fees; metal date strip; penalty.-Upon receipt of the application and the payment of the required fee, the state Revenue Commissioner shall file the application, register the vehicle, assign to it a distinctive serial number, and make the same a matter of record. The Commissioner shall furnish also without cost one metal number plate showing thereon the serial number designated to such vehicle. Number plates shall be of metal at least 5% inches wide and not less than 12% inches in length, and shall show in bold characters the year of registration, serial number, and abbreviation of the name of the State, and such other distinctive markings as in the judgment of the Commissioner may be deemed advisable, so as to indicate the class of weight of the vehicle for which the number plates were issued. The said number plates may also bear such figures, characters, letters, or combinations thereof, as in the judgment of the Commissioner will to the best advantage advertise, popularize, and otherwise promote Georgia as "The Peach State." Duplicate number plates, when one of the originals has been lost, defaced, or destroyed, may be obtained from the Commisioner upon filing affidavit setting forth the facts of such loss or destruction, and the payment ofa fee of $1. A number, when issued, shall not be transferred from one vehicle to another, and shall not be used by any other person or upon any motor vehicle other than the one to which it is assigned, and any use of said number by any other person or persons in any manner not provided for in this law shall be a violation of said law: Provided, however, that where a motor vehicle has been duly registered in the office of the State Revenue Commissioner, and the number assigned to said vehicle for the year, the owner of said motor vehicle to which said number has been assigned may, upon sale or exchange of said motor vehicle, transfer and assign the number assigned to said motor vehicle to the purchaser of said machine, by registering such transfer in the office of the State Revenue Commissioner and by paying 50 cents, which shall accompany said transfer of registration, and upon said transfer the assigne~ of said number shall stand in the position of the original person in whose name such number is recorded.
The Commissioner shall be authorized to substitute in lieu of the tag for any motor vehicle, a metal strip showing the year for which license has been paid on said motor vehicle: Provided

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225

further that at a time within the discretion of the Commissioner, the said Commissioner may purchase tags made of such high quality material, that said tag will last for five years: Provided further that in no event shall more than one tag be issued for each motor vehicle in the state of Georgia, said tag to be attached to the rear of said motor vehicle.
Any automobile operated in the State of Georgia after April 1, of that year, that does not have attached to the rear thereof a tag showing the payment of license for said year, said motor vehicle shall be stored at the owner's risk and expense by any law enforcing officer of the State of Georgia: Provided that where the owner of said vehicle does present to said officer, evidence that a tag has been ordered, and the purchase price thereof sent to the State Revenue Commissioner, but that said tag has not been delivered to said owner, then said owner shall not be subject to the penalty aforesaid. (Acts 1927, p. 233; 1931, pp. 7, 34; 1939, p. 182; 1943, pp. 341, 342.)

68-216. Manufacture of license tags prohihited.-It shall be unlawful for any person, firm or corporation to make, sell, or issue any license tag or number. (Acts 1921, pp. 255, 260.)

68-217. Reciprocity with other States as to privileges, etc.-The State Revenue Commission* is hereby directed to negotiate with the proper authorities of adjoining States and consummate, as speedily as is practicable, reciprocal agreements, whereby residents of such States operating motor vehicles licensed in their respective States may have such privileges and exemptions in the operation of said motor vehicles as residents of this State may have and enjoy in said adjoining States inthe operation of motor vehicles duly licensed in this State. In the making of such agreements the State Revenue Commission* shall have due regard for the advantage and convenience of the motor vehicle owners and other citizens of this State, and particularly those who reside near the borders of adjoining States. (Acts 1931, pp. 7, 34, 216, 217.)

68-218. Agreements subject to confirmation by General Assembly.-Any and all agreements entered into by said State Revenue Commission* shall be subject to confirmation by Act or resolution of the General Assembly, and shall not be of force and/or effect
* Now State Revenue Commissioner, see 92-8405, p. 3.

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until the passage of such and its approval by the Governor, except such agreement or agreements as may be entered into while the General Assembly is not in session, in which case the same shall be submitted by the Commission* to the General Assembly not later than the 10th day of its next session; whereupon the Assembly may confirm or reject such agreement or agreements by appropriate Act or resolution approved by the Governor, but pending passage and approval of such Act or resolution of confirmation or rejection the agreement or agreements made during the adjournment of the Assembly shall be of full force and effect according to their terms. (Acts 1931, pp. 7, 34, 216, 217.)

68-219. Enforcement and effect of reciprocity agreements.The state Revenue Commission* shall give proper publicity to the terms of every agreement entered into pursuant to this law,
and is hereby authorized and empowered to promulgate rules and regulations for the observance and enforcement of the terms of such agreement, which rules and regulations shall have the force and effect of law. (Acts 1931, pp. 7, 34, 216, 217.)

68-220. Agreements while General Assembly not in session; vehicles for hire excepted.-All reciprocal agreements entered into by the State Revenue Commission* while the General Assembly is not in session, shall be approved by the Governor. No agree-
ment shall be made, or approved hereunder, which relates to motor vehicles operated for hire, nor shall the provisions of this law apply to such vehicles. (Acts 1931, pp. 7, 34, 216, 218.)

68-221. Nonresidents; licenses required, when.-Motor vehicles owned by nonresidents of the State may be used and operated on the public streets and highways for a period of 30 days without having to register and obtain a license to do so or a chauffeur's license: Provided, that the owner or owners thereof shall have fully complied with the laws requiring the registration of motor vehicles in the State or Territory of their residence, and that the registration number and initial letter of such State or Territory shall be displayed and plainly visible on such vehicle or vehicles. In other respects, however, motor vehicles owned by non-residents and in use temporarily within the State shall be subject to the provisions of this law: Provided, no resident shall be allowed to
,;, Now State Revenue Commissioner, see 92-8405, p. 3.

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227

operate a motor vehicle within this State under a license issued by another State.1 (Acts 1927, p. 235.)

68-901. Registry with Revenue Commissioner of used motor vehicles by nonresident dealers.-Every dealer in used, or secondhand, motor vehicles, who is a nonresident of the State or who has no permanent place of business in the State, and every person, firm or corporation who may bring any used or second-hand motor vehicle into the State for the purpose of selling or reselling, except as a trade-in on a new mQtor vehicle or another used car, shall within 10 days from the date of entry of said motor vehicle
into the limits of the State, register such motor vehicle with the
State Revenue Commission* on a form to be furnished by said Commission,* and under such rules and regulations as may be promulgated by said State Revenue Commission,* from time to
time.~ (Acts 1937, pp. 735, 736.)

68-902. Bond of dealer.-He shall before said used or secondhand car is placed on a used car lot for sale or resale, or is in any other manner offered for sale or resale, or sold, except as a trade-in on a new motor vehicle or another used car, execute a bond with two good and sufficient and solvent sureties, or with a surety company duly authorized to do business in the State, as surety or sureties thereon, which said bond shall be payable to the Governor of the State and. for the use and benefit of the purchaser of such motor vehicle and his vendees. and conditioned to pay all loss, damages and expenses that may be sustained by such pur-
chaser and/or his vendees, that may be occasioned by reason of any fraudulent misrepresentation or by reason of any breach of warranty as to freedom from liens, quality, condition, use or value of such motor vehicle being so sold. (Acts 1937, pp. 735, 736.)

68-903. Amount and approval of bond; fees.-The bond referred to 68-902 shall be in the full amount of the sale price of such used or second-hand motor vehicle so brought into the State, but in no event shall the same exceed the sum of $1,000: said
bond being filed with the State Revenue Commission* by the
vendor of such motor vehicle and to be approved by said Commis-
* Now State Revenue Commissioner, see 92-8405, p. 3.
1 See 92-2911, p. 221, as to tax on non-resident, who makes more than two
trips per month in State, and 68-1001, p. 222, as to reciprocal agreements. ~ Penalty for violation of this Chapter, see 68-9918.

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sion * as to form, as to solvency of the surety or sureties, and for this service by said Revenue Commission* in filing said bond and
registering said motor vehicle the vendor shall pay a fee of one
dollar, and a further fee of five dollars for each bond so filed
and approved, which said sum shall be covered into the treasury of the State. (Acts 1937, pp. 735, 737.)

68-904. Certificate of registration.-Upon the filing of the bond. and the registering of such motor vehicle by the vendor with said
State Revenue Commission* said Commission* shall issue to such vendor a certificate in such form as such Commission* shall
adopt, to the effect that the vendor has registered said used or
second-hand motor vehicle and has filed the bond and that the
same has been approved by said Commission,* and describing the
motor vehicle in the usual and customary manner for the descrip-
tion and identification of motor vehicles. (Acts 1937, pp. 735, 737.)

68-905. No right of action if no compliance with Chapter.-No action or right of action to recover any such motor vehicle or any part of the sale price thereof shall be maintained in the courts of this State by any such dealer or vendor, his successors or assigns, in any case wherein such vendor or dealer shall have failed to comply with the terms and provisions of this Chapter. (Acts 1937,
pp. 735, 737.)

68-906. "Used or second-hand car" includes what.-The terms "used or second-hand car," or "used or second-hand motor vehicle," or "second-hand motor vehicle," as used in this Chapter shall include any car, truck, motorcycle or other motor vehicle
that has been used, or is second-hand, and shall also include any car that has been sold by any franchised dealer to anyone other than a franchised dealer for that make of car. (Acts 1937, pp.
735, 738.)

68-222. Monthly reports to State Revenue Commissioner by automobile dealers.-Every person, firm, or corporation engaged in the business of selling automobiles shall be required to report
in writing monthly to the State Revenue Commission,* either by
depositing said report in the United States mails or by sending the
* Now State Revenue Commissioner, see 92-8405, p. 3.

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229

same by hand, a description of all cars sold by such dealer during that month, including the make of the machine sold, the number of the machine sold, and the name and address of the purchaser to whom sold, the said report to be sent in not later than the 10th of each month. (Acts 1929, p. 213; 1931, pp. 7, 34.)
Cross-reference.-Penalty for violation, see 68-9906.

68-9901. Operating motor vehicle without license.-Any person, firm or corporation owning or operating any motor vehicle described in" 68-201 on any public highway or street after March 1st of each year, without complying with the provisions of that section, shall be guilty of a misdemeanor. (Acts 1931, pp. 213, 216.)

68-9902. False affidavit in connection with registering and licensing motor vehicles.-The making of any false affidavit or affirmation as to any matter or thing required by the terms of 68205 to 68-207, relating to registering and licensing motor vehicles, to be sworn to or affirmed shall constitute the crime of false swearing. (Acts 1925, pp. 315, 317; 1931, pp. 7, 34.)
Cross-reference.-Punishment for false swearing, see 26-4004.

68-9903. Forging or altering certificate of registration of motor vehicle.-The forging or altering of any certificate of registration
issued by the State Revenue Commission* pursuant to the terms
of 68-205 to 68-207, or any transfer or assignment thereof, shall constitute a felony. and upon conviction therefor shall subject such person to the punishment provided in 26-3914. (Acts 1925, pp. 315, 317; 1931, pp. 7, 31.)

68-9904. Operation of motor vehicle after transfer of title without new certificate of registration.-The operation of a motor vehicle from and after 15 days from date of transfer thereof without a certificate of registration being issued in accordance with said 68-205 to 68-207 shall constitute a misdemeanor punishable as such. (Acts 1925, pp. 315, 317; 1931, pp. 7, 34.)
Cross-reference.-Larceny of motor vehicle, see 26-2603.
68-9905. Unlawful manufacture of license tags.-Any person, firm, or corporation violating the provision of 68-216, making
* Now State Revenue Commissioner, see 92-8405, p. 3.

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it unlawful for any person, firm, or corporation to make, sell, or issue any license tag or number, shall be guilty of a misdemeanor. (Acts 1921, pp. 255, 260.)

68-9906. Failure to make monthly reports to State Revenue Commissioner-Any person engaged in the business of selling automobiles who shall violate the provisions of 68-222, by failing to send in the report therein required, shall be punished as for a misdemeanor. (Acts 1929, p. 213.)

92-9911. Violation of law taxing operation of motor vehicles.All persons, firms, corporations, or associations violating any of the terms of 92-2901 to 92-2916, taxing operation of motor vehicles, shall be guilty of a misdemeanor and shall be punished as such. (Acts 1937-38, Ex. Sess.; pp. 259, 272.)

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231

CHAPTER 22.
MOTOR VEHICLE DRIVER AND CHAUFFEUR LICENSES.
92A-401. License classification.-The Director of the Department of Public Safety! shall formulate and prescribe the rules and regulations under which licenses for learners, operators and public chauffeurs shall be granted, suspended, revoked and canceled, and such persons shall be divided into three classes as follows:
(1) The learners class shall embrace all persons not otherwise disqualified over 16 years of age, not possessing an operator's or public chauffeur's license.
(2) The operators class shall embrace all persons not otherwise disqualified above the age of 16, except public chauffeurs, who may be entitled to an operator's license.
(3) Public chauffeurs class which shall embrace all persons not less than 18 years of age and not otherwise disqualified.
(a) Who is employed by another for the principal purpose of driving a motor vehicle.
(b) Every person who drives a school bus transporting school children.
(c) Every person who drives any motor vehicle when in use for the transportation of persons or property for compensation. (Acts 1937, pp. 322, 342; 1939, pp. 135, 141; 1943, pp. 196, 201.)
92A-402. Who may operate motor vehicles without license.The following persons are exempt from the provisions of this Chapter:
1 Operators of motor vehicles were not requireJ to obtain licenses until 1935. Chauffeurs had been required, however, to obtain licenses since 1937. A Department of Public Safety was set up by the General Assembly in 1937 with various divisions. The issuing of licenses to operators and chauffeurs of motor vehicles was provided under the Act. (Acts 1937, p. 322). This Act was amended in 1943. Only the provisions relating to the licensing of motor vehicle operators and chauffeurs are set out in this Chapter.

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(1) Any person operating a motor vehicle in the service of the Army, Navy, or Marine Corps of the United States.
(2) Any person driving or operating a farm tractor or implement~ temporarily operated or moved on the highway and not used for the purpose of hauling farm product to market.
(3) A nonresident of the State at least 16 years of age and who is the holder and possessor of a valid operator's or public chauffeur's license issued by the State of his domicile.
(4) A nonresident who is at least 18 years of age whose home State or Country does not require a license for operators of a motor vehicle, may operate a motor vehicle in passing through this State. (Acts 1937, pp. 322, 342; 1939, pp. 135, 140.)

92A403. License after revocation.-No licenses shall be issued to a person whose license has been revoked, or canceled for cause until after six months from the date of such revocation, or cancellation.
No license shall be issued at any time to a person whose learner's, operator's or chauffeur's license has been three times revoked for cause. (Acts 1937, pp. 322, 343.)

92A404. No license to incapacitated person, drunkard, etc.No license shall be issued to any person incapacitated by reason of disease, physical disability, or a confirmed drunkard or user
of drugs, who by reason of such disability is unable to operate a motor vehicle with safety upon the public roads or highways within this State. Any license granted without knowledge of such disability shall be immediately revoked and canceled upon notice as herein provided. (Acts 1937, pp. 322, 343.)

92A405. Learner's permit; eligibility, etc.-The Director of the Department of Public Safety may issue learner's permit to any person above the age of 16, physically and mentally able to oper-
ate a private vehicle not used for hire, provided that the holder of such learner's permit shall be at all times accompanied by a licensed operator Or chauffeur, and provided such learner shall not operate a motor vehicle within an incorporated town or city. (Acts 1937, pp. 322, 343; 1943, pp. 196, 201.)

92A406. Same; affidavit of parent or guardian.-No learner's permit shall be issued to a minor except upon affidavit of the parent or guardian showing the age of such person and granting

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233

consent for the issuance of a learner's permit, and if no parent or guardian the affidavit may be made by any responsible person. (Acts 1937, pp. 322, 343.)

92A-407. Application and examination in county of residence.No applicant for a learner's, operator's or public chauffeur's license shall be required to apply for such licenses or to stand an examination therefor without the limits of the county in which such person resides, unless the applicant shall voluntarily apply for such license in another county. (Acts 1937, pp. 322, 344.)

92A-408. License ex,piration.-The expiration date of all licenses, as first issued under this Act shall be June 30, 1939; all licenses issued after the expiration date shall be for a period of one year or five years, the expiration date being on the 30th day of June of the year in which the license expires; provided that any license granted not more than sixty days prior to the 30th day of June of any year shall be valid until the following expiration date as shown by said license. Any person, so desiring, may apply for a five-year license provided that the fee in such case shall be equivalent to five one-year licenses and provided further that no part of the fee shall be returned if for any reason the applicant should cease using said license.1 (Acts 1937, pp. 322, 344; 1939, pp. 135, 139; 1947, pp. 294, 296.)

92A-409. No fee returned when license revoked.-In the event any license is suspended, revoked or canceled for cause, the applicant shall not be entitled to the return of any application or examination fee. (Acts 1937, pp. 322, 344; 1934, pp. 135, 139; 1947; pp. 294, 296.)

92A-410. Forms for application.-Application for license shall be made on forms furnished by the Director of the Department of Public Safety and must be accompanied by the fee charged, the name and address of the applicant, and any other information required by the Director. (Acts 1937, pp. 322, 344; 1943, pp. 196, 201; 1947, pp. 294, 296.)
1 The first drivers license Act provided that all licenses should expire biennially (Acts 1937, pp. 322, 344). An amendment to the Act in 1939 limited the license to one year (Acts 1939, pp. 135, 139.) The provision for five years was not added until 1947. (Acts 1947, pp. 294, 296.) In enacting the five year provision, the General Assembly re-enacted section 92A-410, which apparently was inadvertently repealed by the Act of 1939 (Acts 1939, P. 185.)

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92A-411. Unlicensed chauffeur forbidden to operate motor vehicle.-No person shall operate a motor-propelled vehicle engaged in hauling persons or property for hire upon the public roads or highways within this State or upon the public streets of any incorporated village, town or city as a chauffeur without first obtaining a license under the provisions of this Chapter and the rules and regulations promulgated by the Director of the Department of Public Safety.! (Acts 1937, pp. 322, 345; 1943, PP. 196, 201.)

92A-412. Examination for chauffeur's license.-If such person shall successfully stand the examination and comply with the provisions of this Chapter and the rules and regulations promulgated hereunder, he shall be eligible for a public chauffeur's license under the laws of this State, and such license as issued shall be accepted by any other department, division, or commission of this State in lieu of any requirements in force prior to the passage of this Chapter, except that such chaUffeur or person shall be required to comply with any other rules and regulations of such division, department, or commission of this State not incor. sistent with this Chapter. (Acts 1937, pp. 322, 346.)

92A-413. Fee for chauffeur's license; permit.-The applicant for a public chauffeur's license under this Chapter shall pay a fee of two dollars when the application is filed, which shall include the examination fee, and such applicant for a chauffeur's license shall be furnished with a written permit which shall authorize him to operate a motor vehicle upon the public roads or highways in this State or upon the public streets of any incorporated village, town or city. (Acts 1937, pp. 322, 346; 1939, pp. 135, 140.)

92A-414. License to be carried while operating motor vehicle.Each and every person holding a learner's permit, operator's or public chauffeur's license shall be required at all times while -operating a motor vehicle to carry such license upon his person or in his car except in cases of emergencies or for other good cause shown. (Acts 1937, pp. 322, 346.)
1 A Resolution of 1945 (Acts 1945, p. 1198) provides that members of the military forces of the United States in Georgia on furlough may drive on the highways without a driver's license and that exhibition of the furlough to any law enforcement officer shall be sufficient authority for operation of the vehicle without license.

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235

92A-415. Application for operator's license under oath; fee; spouse of ap;plicant.-Every application for an operator's license under this Chapter, whether a renewal license or a new license, shall be under oath and shall be accompanied by a fee of $1, which shall entitle the applicant to an operator's license upon his passing the examination if one is required, and shall entitle the spouse of every applicant who is the head of a family to a license upon the payment of an additional fee of 50 cents, provided that where the license for said spouse is for a period of 5 years, the fee shall be $2.50, provided such spouse is otherwise qualified to be licensed and is not living in a state of bona fide separation from such applicant. (Acts 1937, pp. 322, 347; 1941, pp. 279, 282; 1947, pp. 294, 296.)

92A-416. Motor vehicle operator's licenses for minor dependent children.-The minor dependent children of each such licensed head of a family who are actually living with such licensed head of the family and who are otherwise qualified shall be entitled to operators' licenses upon the payment of an additional fee of 25 cents, except where the license is for a period of 5 years, the fee shall be $1.25 for each such minor dependent child. (Acts 1937, pp. 322, 347; 1941, pp. 279, 282; 1947, pp. 294, 297.)

92A-417. Distinctiveness of licenses issued to head of family, spouse, and minor children; all subject to rules and regulations.In every case, the licenses issued to operators shall be separate and the Department of Public Safety shall prescribe distinctive colorings for licenses issued to heads of families, their spouses and minor dependent children ; and each license so issued shall be subject to all of the rules and regulations prescribed by this Chapter or under this Chapter, and subject to revocation as provided by this Chapter, but the license of no member of such family shall be revoked or suspended on account of any violation of this Chapter by another member of the family. (Acts 1937, pp. 322, 347; 1941, pp. 279, 282; 1947, pp. 294, 297.)

92A-418. Forms for application; verification; learner's permit. -The Department of Public Safety shall prescribe suitable forms for applications for licenses as provided by 92A-415 and require verification thereof with respect to the status of the members of such family of each applicant. Every applicant for a learner's permit, who is a member of &uch family, shall, upon proper proof thereof as herein required, be entitled to such per-

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mit upon payment of a fee of 25 cents, provided such applicant is otherwise entitled to be licensed under this Chapter. In the event the application is denied, the fee shall be refunded. (Acts 1937, pp. 322, 347; 1941, pp. 279, 282.)

92A-419. 'Chauffeur's licenses. Additional examination for those failing to pass.-Nothing in 92A-415 to 92A-418 shall affect fees required to be paid for public chauffeur's licenses, but in the event any applicant for a public chauffeur's license shall fail to pass the examination, one-half of his fee shall be refunded. If any applicant for a learner's, operator's or chauffeur's license shall fail to pass the examination prescribed, an additional examination may be requested after a period of three months: Provided, that the fees herein required to be paid, shall be forwarded with each said subsequent application. (Acts 1937, pp. 322, 347; 1941, pp. 279, 282.)

92A-421. Rules as to license; publication.-The Director of the Department of Public Safety shall, subject to the approval of the Department, formulate rules and regulations for the issuance, cancellation, suspension and revocation of licenses as provided by this Chapter, of which full notice shall be given to the public within 30 days after the same are promulgated, in some public gazette in each congressional district having a general circulation in the State in not less than two issues, and with such additional publicity as the Director may prescribe. The publication of such notice shall be proof that notice has been given under this Chapter. A copy of rules and regulations shall be furnished each person when a license is issued. (Acts 1937, pp. 322, 348; 1943, pp. 196, 201.
92A-422. Refusal, suspension, revocation, or cancellation of license; hearing.-Upon the refusal, suspension, revocation, or cancellation of any learner's, operator's or chauffeur's license for cause, a hearing shall be granted on demand before any agent of the Department of Public Safety authorized by the Director to hear the same, which hearing shall be had in the county of such person's residence, and need not be a matter of record.
The words "suspension," "revocation," and "cancellation" are defined for the purpose of this Chapter, as follows:
(a) Suspension means that the licensee's privilege to drive a motor vehicle is temporarily withdrawn. (b) Revocation means

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that the licensee's privilege to drive a motor vehicle is terminated. A new license may be obtained only as permitted in this Chaptei'. (c) Cancellation means that the license which was issued through error or fraud is declared void and terminated. A new license may be obtained only as provided in this Chapter. (Acts 1937, pp. 322, 349; 1939, pp. 135, 143; 1943, pp. 196, 201.)

92A-423. Same; appeal to court.-The decision of such agent or officer of the Department of Public Safety shall be final unless the person whose license has been suspended, revoked or canceled shall desire an appeal, in which case he shall have the right to enter an appeal to the court of the county of his residence, other than a justice's court, having jurisdiction of misdemeanor cases, after notice to the Director, in the same manner as appeals are entered from the court of ordinary, except that he shall not be required to pay the costs in advance. (Acts 1937, pp. 322, 349; 1943, pp. 196, 201.)
92A-424. Same; notice of appeal to Di,rector.-A notice sent by registered mail shall be sufficient service on the Director of the Department of Public Safety that such appeal has been entered. (Acts 1937, pp. 322, 349; 1943, pp. 196, 201.)

92A-425. Same; hearing on appea1.-If such applicant desire the case may be heard before the judge of court at term or in chambers or before a jury at the first term. (Acts 1937, pp. 322, 349.)

92A-426. Same; operation of vehicle while appeal pending forbidden; costs.-The appellant shall not be allowed to operate a motor vehicle until such appeal is disposed of, and if the judgment is against the appellant, he shall be liable for all costs of courts. (Acts 1937, pp. 322, 350.)

92A-427. Renewal of license.-An operator's or chauffeur's license shall be subject to renewal, except' after the third revocation, on such terms as the Director of the Department of Public Safety sRall prescribe. (Acts 1937, pp. 322, 350; 1943, pp. 196, 201.)

92A-427a. Reinstatement of auapended license.-Upon the rec-

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ommendation of the judge of the court that suspended the operator's or chauffeur's license of any person, the Director of the Department of Public Safety is authorized to reinstate such license. (Acts 1941, pp. 277, 278; 1943, pp. 196, 201.)

92A-428. Existing licenses.-Any chauffeur previously licensed under the provisions of an existing law of this State prior to the passage of this Chapter, shall not be required to apply for a license hereunder until the license already held shall expire. (Acts 1937, pp. 322, 350.)

92A-429. Records and files of licenses.-The Department of Public Safety shall file each and every application for license received in a permanent file properly indexed and shall maintain permanent records of
(1) Each application received, with name and number;
(2) A duplicate of all licenses granted;
(3) A complete file of all licenses suspended, revoked or canceled, with the reasons therefor, and a record if such license is renewed;
(4) A record of all prosecutions made, of accidents in which the holder of a license may be involved, and such other information as may enable said Department to effectively enforce this Chapter. (Acts 1937, pp. 322, 350.)

92A-430.Clerks of courts to furnish reports.-The clerks of the courts of this State shall furnish to the Department of Public Safety a report of each case involving an offense under the provisions of this Chapter on a form to be furnished by the Department of Public Safety and the said Department of Public Safety shall pay to the clerk furnishing the same the sum of 25 cents for each report. (Acts 1937, pp. 322, 350; 1939, pp. 135, 142.)

92A-431. Copies of applications and license dates to be retained; supplying of information.-As each application is received by the Department of Public Safety and a license is issued, an exact copy of the application, with the date the license is issued, shall be retained in the office of the Department and any information on said application shall be furnished without cost, to the sheriff of any county or to the mayor of any incorporated city,

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and the Department shall make provisions to have this information available 24 hours a day. (Acts 1937, pp. 322, 351; 1939, pp. 135, 142.)

92A-432. Enforcement of Chapter.-It shall be the specific duty of the Uniform Division of the Department of Public Safety to enforce the provisions of this Chapter, and if a license is ordered suspended, revoked or canceled, the proper notification shall be given to the Uniform Division of the Department of Public Safety to recall such license from the holder: Provided, that any sheriff or other peace officer charged with enforcing the criminal laws of this State, shall be deemed to have concurrent jurisdiction, but he shall be specifically required to notify the Department of Public Safety of prosecutions made under this Chapter in order that a record may be kept. (Acts 1937, pp. 322, 351.)

92A-433. Schedules of examinations.-The Director of the Department of Public Safety shall be required to post a schedule of the time and place of holding examinations for licenses under this Chapter in one issue of the paper of each county in which sheriff's advertisements are published, and also before the courthouse door in each county, at least 15 days before the time set for first holding such examinations, and such notices shall give the time at which future examinations may be held. The date of holding such examinations may be changed from time to time by the Director upon notice given, and such examinations may be held at one or more places in the various counties. (Acts 1937, pp. 322, 353; 1943, pp. 196, 201.)

92A-434. Revocation of licenses upon conviction of certain offenses.-The Director may in his discretion revoke the license of any operator or chauffeur upon receiving the record of such operator's or chauffeur's conviction of any of the following offenses:
(1) Manslaughter (or negligent homicide) resulting from the operation of a motor vehicle; (2) driving a motor vehicle while under the influence of intoxicants or drugs; (3) any felony in the commission of which a motor vehicle is used; (4) failure to stop and render aid as required under the laws of this State in the event of a motor vehicle accident resulting in the death or personal injury of another, or leaving the scene of an accident as specified by the law of this State; (5) perjury or the making of

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a false affidavit or statement under oath to the Department under this Chapter or under any other law relating to the ownership or operation of motor vehicles; (6) conviction, or forfeiture of bail, not vacated, upon three charges of violation of the motor vehicle laws of this State within a period of 12 months: Provided that this shall not include violations which do not affect the safety of human life or limb on the streets or highways of this State. (Acts
1939, pp. 135, 141; 1943, pp. 196, 201.)

92A-435. Extension of licenses of members of armed forces.All current operators drivers' licenses now held by or hereafter issued to citizens of this state now serving in the armed forces of the United States, and all operators drivers' licenses held by or hereafter issued to citizens of this State current at the time such citizen enters the service of the armed forces of the United States are hereby extended for the duration of the present wars: Provided, that such extended license shall terminate 90 days after the discharge from the armed forces of any holder thereof prior to the end of the present wars. (Acts 1945, pp. 117, 120.)

92A-9904. Operating motor vehicle without license.-From and after July 1, 1937, it shall be a misdemeanor punishable by the courts of this State having jurisdiction thereof, by the imposition of a fine not to exceed $50, including costs, imprisonment not to exceed six months, to work on the chain gang or the public roads or on such other public works as the county or State authorities may employ the chain gang, not to exceed six months, anyone or more of these punishments in the discretion of the judge, for any person to operate a truck, motorcycle, automobile, or any other motor-propelled vehicle upon the public roads or highways in this State or in any county thereof, or upon the public streets of any incorporated village, town or city within this State, without first obtaining a license under the provisions of Chapter 92A-4: Provided, however, that an obligatory minimum fine of $5 shall be assessed upon every person guilty of operating a motor vehicle without a license to operate the same unless otherwise exempt by law. (Acts 1937, pp. 322, 341; 1939, pp. 135, 142.)

92A-9905. Operation of motor vehicle by unlicensed chauffeur. -Any person violating 92A-411, forbidding any person to operate a motor-propelled vehicle engaged in hauling persons or property for hire upon the highways or streets as a chauffeur without license, shall be guilty of a misdemeanor punishable by the courts

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241

of this State having jurisdiction thereof, by the imposition of a fine not to exceed $50 including costs, imprisonment not to exceed six months, to work on the chain gang or the public roads or on such other public works as the State or county may employ the chain gang, not to exceed six months, anyone or more of these punishments in the discretion of the judge. (Acts 1937, pp. 322/ 346.)

92A-9906. Refusal to exhibit motor vehicle driver's license.It shall be a misdemeanor and punishable by the courts of this State having jurisdiction thereof, by the imposition of a fine not to exceed $50 including costs, imprisonment not to exceed six months, to work on the chain gang or the public roads or on such other public works as the State or the county may employ the chain gang, not to exceed six months, anyone or more of these punishments in the discretion of the judge, for any of such persons to refuse to exhibit their license when, while driving, a request is made by any legal officer of this State, or any county or incorporated municipality therein. A refusal to exhibit such license on proper request made shall be deemed prima facie proof that such person does not possess a license. (Acts 1937, pp. 322, 347.)
92A-9907. Operation of motor vehicle when license suspended or canceled.-In the event any learner, operator or chauffeur shall have his license suspended, canceled, or revoked, after being granted, it shall be a misdemeanor for such person to operate a motor-propelled vehicle upon the public roads or highways within this State, or upon any public street within the limits of an incorporated village, town or city, and the punishment therefor shall be as follows: by the courts of the State having jurisdiction thereof, by the imposition of a fine not to exceed $50 including costs, imprisonment not to exceed six months, to work on the chain gang or the public roads or on such other public works as the State or county may employ the chain gang, not to exceed six months, anyone or more of these punishments in the discretion of the judge. (Acts 1937, pp. 322, 348.)

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CHAPTER 23.
MOTOR CONTRACT CARRIER LICENSE.
68-501. Purpose and citation of Chapter.-This Chapter may be cited as "Motor Carrier Act of 1931."1 The provisions of this Chapter are intended to state the conditions and regulations under which motor carriers for hire other than common carriers are permitted to operate over the highways of thi::; State. (Acts 1931, Extra Sess., pp. 99, 100; 1931, pp. 199, 213.)
68502. Definition of certain terms used in Chapter.-When used in this Chapter, unless expressly stated otherwise,-
(a) The term "person" shall inch1de an individual, a firm, partnership, corporation, company or >tn association.
(b) The term "Commission" mean..; the Georgia Public Service Commission.
(c) The term "motor carrier" mear..s every person except com-
1 This Act originally applied to private contract carriers as well as common carriers. A Motor Common Carriers Act was passed later. This repealed the former Act in so far as it applied to motor common carriers. This chapter, therefore, only applies to contract carriers. Both of the Acts had numerOUl provisions as to regulations of the carriers. Sv~h provisions have not been included in this chapter.
The Motor Common Carriers Act, codified as ~hapter 68-6 in the code, superseded and repealed the former Act in so far as it applied to motor common carriers. In this Chapter an attempt has been made to omit these sections and provisions of the Motor Carrier Act of 1931 which are applicable alone to motor common carriers, leaving the Act as a regulation of private contract carriers only. Chapter 68-6 is a codification of the Motor Common Carriers Act and licenses under it will be found on page 248. The separat~ codification of the two Acts, while it results in considerable duplication, the regulations imposed on the two classes of carriers being in many respects similar or identical, is believed to be desirable, if not necessary, to avoid the contentiou that the effect of combining the Acts is to compel private carriers to become .'nmmon carriers, which, it has been held, the General Assembly cannot do.

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mon carriers, owning, controlling, operating, or managing any motor-propelled vehicle (and the lessees, or trustees thereof, or receivers, appointed by any court whatsoever) used in the business of transporting persons or property for hire over any public highway in this State and not operated exclusively within the corporate limits of any city or town: Provided, that the term "motor carrier" shall not include and this Chapter shall not apply to:
(l) Motor vehicles engaged solely in transporting school children and teachers to and from public schools; cars and trucks hauling people and farm products exclusively between points not having railroad facilities, and not passing through or beyond municipalities having railroad facilities, where not more than seven passengers and/or one and one-half tons of freight are transported.
(2) Motor vehicles engaged exclusively in the transportation of agricultural and/or dairy products between any of the following points: farm, market, gin, warehouse, or mill, where the weight of the load does not exceed 18,850 pounds, whether such motor vehicle is owned by the owner or producer of such agricultural or dairy products or not, so long as the title remains in the producer. The word "producer" shall include a landlord where the relations of landlord and tenant or landlord and cropper are involved. The phrase "agricultural products" shall include fruit, live stock, meats, fertilizer, wood, lumber, cotton, and naval stores, household goods and supplies transported to farms for farm purposes, and/or other usual farm and dairy supplies, and including products of grove and/or orchard, and also poultry and eggs, and also fish and oysters, and timber and/or logs being hauled by the owner thereof, or his agents and/or employees between forest and mill or primary place of manufacture. Motor vehicles used by country merchants in rural districts who handle poultry and farm products, in pursuance of their own business, and not for hire.
(2a) Motor vehicles engaged in the transportation of peanuts in the shell and peaches, whether such motor vehicle is owned by the producer or owner of such peanuts and peaches or by any other person: Provided, such vehicles do not haul or transport other commodities not exempt by law from the regulations of the Public Service Commission.
(3) Taxicabs, motor trucks of baggage-transfer companies, and motor trucks of railway express companies and/or motor trucks engaged exclusively in local draying, which are operated principally within the incorporated limits of cities or towns, but which

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may in the prosecution of their regular business occasionally go beyond the limits of the city or town in which they operate, and which do not operate between such city or town and fixed termini outside of such city or town limits.
(4) Hotel-passenger or baggage motor vehicles when used exclusively for patrons and employees of such hotel.
(5) Motor trucks of railway companies which perform a pickup and delivery service in connection with their freight train serv- ice, between their freight terminals and points not more than five miles distant, when either the freight terminal or such points, or both, are outside the limits of an incorporated city or town.
(6) R. F. D. carriers and star-route carriers are allowed to carry, without complying with the provisions of this Chapter, not exceeding five passengers along with carriage of the United States mail, provided they do not carry passengers on a route along which another motor carrier of passengers has a permit or a certificate to operate.
(7) Motor vehicles owned and operated exclusively by the United States, this State, or any subdivision thereof.
(d) The term "public highways" means every public street, road, highway, or thoroughfare of any kind in this State used by the public.
(e) The term "certificate" means a certificate of public convenience and necessity issued under this Chapter. (Acts 1931, Extra Sess., pp. 99, 100; 1931, pp. 199, 213; 1933, pp. 198, 199; 1939, p. 207; 1943, p. 179.)

68-505. Same; rules as to manner and form of application.The Commission shall adopt rules prescribing the manner and form in which motor carriers shall apply for certificates required by this Chapter. Among the rules adopted there shall be rules as follows:
(a) Application shall be in writing, under oath.
(b) Shall contain full information concerning the ownership, financial condition, equipment to be used, including the size, weight, and capacity of each vehicle to be used, and physical property of the applicant.
(c) The complete route or routes over which the applicant desires to operate.

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(d) Applicant agrees to observe all rates and classifications of the equipment, as prescribed by the Commission.
(e) All existing transportation in the territory proposed to be served, and wherein the public needs additional service, and why.
(f) Any such other or additional information as the Commission may order or require. (Acts 1931, Extra Sess., pp. 99, 104; 1931, pp. 199, 213.)

68-518. Registration and license for vehicles; fees; separate fund in treasury from fees; disbursement of fund.-Every motor carrier shall, as soon as the certificate is issued, and annually on or before each succeeding January 1st, as long as such certificate remains in force, make application to the Commission for registration and license of all motor vehicles to be operated under said certificate, and upon payment of a fee of $25 for each vehicle to the Commission shall be entitled to register the same and receive a license therefor.! The sum or sums derived herein from the issuance and transfer of certificates of convenience and necessity by the Commission shall be paid to the State Treasurer, who shall keep such sums thus paid to him in a separate fund to be known as the motor vehicle fund. From such funds thus derived the State 'Treasurer shall, upon proper warrant from the Governor, pay all the expenses and salaries of every character as due and provided herein. Such sum or sums as may be left after such salaries and supervisory expenses have been paid, and as may remain unexpended on the first day of January each year, shall be paid to the State Highway Board for use in maintenance and repair of the highways, as in the discretion of the Highway Board may be directed.2 (Acts 1931, Extra Sess., pp. 99, 108.)

68-519. Records and re.ports of carriers; in&pection of books; cancellation of certificate for failure to k~ep books, etc.-(a) Motor carr:ers shall keep records, upon forms prescribed by the Commission, of all motor vehicles and trailers used during the current month. On or before the tenth of the month following they shall file under oath with the Commission, upon forms prescribed by the Commission, summaries of their daily records which will show the capacity of their motor vehicles and trailers and the
! See 92-2902, p. 215, as to fees for the licensing of the operation of ve-
hicles which must also be paid.
2 See 68-1003, p. 251, as to authority of Public Service Commission to consummate reciprocal agreements with other States.

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miles operated by each motor vehicle and trailer during the preceding month, together with such other information as the Commission may require. Such daily records shall be filed and preserved by the Commission for a period of at least two years.
(b) The Commission shall prescribe the books and the forms of account to be kept by the holders of the certificates, which shall be preserved for such reasonable time as may be prescribed by the Commission. The books and records of every certificate holder shall be at all times open to the inspection of said Com- mission or any agent appointed by it for such purpose. The Commission shall have the power to cancel any certificate of necessity and convenience theretofore issued to any motor carrier, for failure to keep the books and records as prescribed by the Commission, or for failure to comply with any lawful rule or regulation of the Commission; but no certificate issued by the Commission hereunder shall be r8voked upon such grounds without notice and hear:ng to such motor carrier under such rules and regulations as the Commission may prescribe therefor. The Commission shall have the power to examine the books and records of all motor carriers to whom it has granted certificates to operate hereunder, and to examine under oath the officers and agents of any motor carrier with respect thereto. (Acts 1931, Extra Sess., pp. 99, 109.)

68-520. Enforcement of provisions of Chapter; expenses.-The Commission is hereby authorized to employ such persons as may be necessary, in the discretion of the Commission, for the proper enforcement of the provisions of this Chapter, the salaries of such employees to be fixed by the Commission. The traveling expenses of the Commission and its employees incurred in the performance of this Chapter shall be paid, as similar expenses of the Commission, out of the motor vehicle fund. (Acts 1931, Extra Sess., pp. 99, 111.)

68-524. Rights and extent of franchises of certificate holders or owners.-Nothing in this or any previous law shall be construed to vest in the owner or holder or assignee of any cert:ficate of public convenience and necessity any vested right to use the public roads of this State, nor shall ever be construed to give to any motor carrier for hire any perpetual franchise over such public roads. (Acts 1931, Extra Sess., pp. 99, 112.)

68-525. Registration of routes, vehicles, etc.; hond or indemnity

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247

insurance; fees; attorney in fact for nonresident; venue of actions.
-Motor carriers who conduct solely an 1nterstate business on or over the highways of this State shall register with the Commission the routes over which they operate, the number of motor vehicles and trailers operated by them, and the character and capacity of such vehicles, the forms for such registration to be prescribed by the Commission; and such motor carriers shall give the bond or indemnity insurance prescribed by section 68-509, but limited to the protection of the public against injuries caused by the negligence of such motor carriers; and such motor carriers shall pay annually the license fee prescribed by section 68-518, for each motor vehicle operated by it over the highways of this state; and each such motor carrier who is not a resident of this State shall appoint an attorney in fact and file such appointment vith the Commission, on whom process may be served in any suit lfistituted against such motor carrier in this state, for injuries to any person or property in this state; which suit shall be instituted in the county in which the injury occurred; and if the said attorney in fact does not reside in such county, then he may be served with a second original in the county in which he resides. (A"ts 1931, Extra Sess., pp. 99, 113.)

68-527. Chapter cumulative to other motor vehicle laws.-This Chapter shall be cumulative to other laws regulating the use of motor vehicles on the highways. (Acts 1931, Extra Sess., pp. 99, 111.)

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CHAPTER 24.
MOTOR COMMON CARRIER LICENSE.l
68-601. Definitions of certain words used in Chapter.-When used in this Chapter, unless otherwise expressly stated or unless the context plainly requires a different meaning, the following words and phrases shall be given the following meaning:
(a) The term "person" shall include an individual, a firm, a partnership, corporation, company, and/or association.
(b) The word "Commission" means the Georgia Public Service Commission.
(c) The words "public highway" mean every public street, road, highway or thoroughfare of any kind in the State, used by the public.
(d) The word "certificate" means a certificate of public convenience and necessity issued under this Chapter.
(e) The words "motor common carrier" mean every person owning, controlling, operating, or managing any motor-propelled vehicle (and the lessees, receivers, or trustees thereof) used in the transporting of persons and/or property (otherwise than over permanent rail tracks) for hire on the public highways of this State as a common carrier.
(f) The word "vehicle" or "motor vehicle" shall include a trailer, and each trailer shall be deemed a separate vehicle. (Acts 1931, p. 199.)
68-602. To what vehicles this Chapter does not apply.-The provisions in this Chapter shall not apply to:
(a) Motor vehicles engaged solely in transporting school children and teachers to and from public schools.
(b) Taxicabs, drays, trucks, busses, and motor vehicles, which generally operate exclusively within the corporate limits or police
1 See footnote to 68-501, p. 242.

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limits of cities and towns and are subject to regulation by the governing authorities of such cities or towns or by the Commission; and this exception shall apply even though such vehicles may in the prosecution of their regular business occasionally go beyond the corporate limits of such towns or cities, provided they do not operate to or from fixed termini outside of said limits.
(c) To motor vehicles operated exclusively within a radius not exceeding five miles from some railroad freight or passenger depot or station, when the operation of the same is by a common carrier which is under the jurisdiction of the Interstate Commerce Commission of the United States. (Acts 1931, pp. 199, 212.)

68603. Commission may regulate common carriers for hire.The Commission is hereby vested with power to regulate the business of any person engaged in the transportation as a common carrier of persons or property, either or both, for hire, by motor vehicle on any public highway of this State. (Acts 1931, pp. 199, 200.)

68607. Revocation or change of certificate.-The Commission may, at any time after notice and opportunity to be heard and for reasonable cause, suspend, revoke, alter, or amend any certificate issued under this Chapter or the Motor Carrier Act of 1929 or the Motor Carrier Act of 1931, if it shall be made to appear that the holder of the certificate has wilfully violated or refused to observe any of the lawful and reasonable orders, rules, or regulations prescribed by the Commission or any of the provisions of this Chapter or any other law of this State ,regulating and/or taxing motor vehicles, or if in the opinion of the Commission the holder of the certificate is not furnishing adequate service, or if the continuance of said certificate in its original form is incompatible with the public interest. If and when the Commission shall undertake to revoke or modify any certificate on account of the public interests on the ground that the traffic conditions are such as not to justify the number of motor carriers which have been granted certificates over the route or routes in question, the preference shall be given to certificates in order of the time of their issuance, so that those which have been issued later in point of time shall, other things being equal, be canceled rather than those issued earlier in point of time. (Acts 1931, pp. 199, 201.)
, 68-608. Transfer of certificate.-Any such certificate may be

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transferred or hypoti.ccated upon application to and approval by the Commission, and not otherwise. (Acts 1931, pp. 199, 201.)

68-623. Annual regllstration by motor common carriers. License
taxes prohibited. Fees, and disposition thereof.-Every motor common carrier shall annually on or before January 1, as long as such certificate remainfol in force, or before the vehicle is put into use, as to a vehicle put into use during the course of the year, make application to the Commission for registration of all motor vehicles to be operated under said certificate, in manner and form as the Commission may by rule or regulation prescribe, and shall pay to the Commission a fee of $25 for each vehicle for the registration of the same and the issuance of a permit or license to operate the same. No subdivision of this State, including cities, municipalities, villages, townships, or counties shall levy any excise, license, or occupation tax of any nature on said equipment, or the right to operate said equipment or any incidents of said motor carrier business, or on a motor common carrier. The money derived from the issuance and transfer of certificates and from the registration fee shall be subject to be used by the Commission for the administration and enforcement of this law, said expenses to include $150 each per month to the four members of the Public Service Commission and $75 per month to the chairman of the Public Service Commission for their services in collecting said revenue and administering this law, this compensation to be in addition to that provided elsewhere for their services in handling utility matters, and any sum which may be left over and unexpended on the first day of January of each year shall be paid to the State Treasurer and shall be disbursed by him and paid to the State Highway Board for use in maintenance and repair of the highways as in the discretion of the Highway Board may be directed. (Acts 1931, pp. 199, 207; 1937, pp. 469, 470; 1943, p. 251.)

68-633. Registration of routes, vehicles, etc, by common carriers. Indemnity insurance. Interstate commerce.-Motor common carriers engage'd solely in interstate commerce on or over the highways in this State may operate without certificates, but shall register with the Commission the routes over which they operate, the number of motor vehicles and trailers operated by them, and the character and capacity of such vehicles, the forms for such registration to be prescribed by the Commission; and such motor carriers shall give the bond or indemnity insurance prescribed by this Chapter (omitting the protection in respect to the;r own

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251

passengers and cargoes), and such motor common carriers shall pay annually the registration fee prescribed in this Chapter, for each vehicle operated by them over the highways. Where a motor common carrier is engaged in both interstate and intrastate commerce, he' shall nevertheless be subject to all the provisions of this Chapter so far as it separately relates to his commerce done exclusively in this State. It is not intended that the Commission shall have the power of regulating the interstate commerce of such motor common carrier, except to the extent herein expre'ssly authorized as to such commerce. Sections 68-613, 68-614, 68-615, 68-617, 68-619, 68-624, and 68-625 do not apply to purely interstate commerce nor to carriers exclusively engaged in interstate commerce. When a motor common carrier is engaged both in intrastate and in interstate commerce, it shall be subject to all the provisions of this Chapter so far as they separately relate to his commerce done in this State. (Acts 1931, pp. 199, 211.)

68-1003. Authority of Public Service Commission as to reciprocal agreements.-The Public Service Commission is authorized to negotiate with the proper authorities of other States and consummate reciprocal agreements, whereby residents of such States operating common or contract motor carriers licensed in their respective States may be granted privilege and exemption of the operation of said motor vehicles in this State as residents of this State may have and enjoy in the said other States in the operation of motor vehicles duly licensed in this State. The Public Service Commission is authorized only to enter into reciprocal agreements insofar as the qualification, license, and fees enforced, issued and collected by it are concerned; and in making such reciprocal agreements the Public Service Commission shall have due regard for the advantage and convenience of the citizens of this State. (Acts 1937-38, Ex. Sess., pp. 617, 619; 1947, p. 1157.)

nd

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CHAPTER 25.
MOTOR VEHICLES FOR HIRE LICENSE.
68-701. Definition of "motor vehicle".-The words "motor vehicle," as used in this Chapter, shall include and be deemed to mean any vehicle engagEd in the carriage for hire of goods or passengers or both, and not propelled solely by muscular power, but shall not include such vehicles as are customarily operated upon rail tracks. (Acts 1931, Extra. Sess., p. 114.)
68-709. Registration and licensing of motor vehicles for hu:e.Every owner of a motor vehicle who operates the same for hire, either for hauling passengers or freight, whether a resident or nonresident of this State, shall register the same with the State Revenue Commission and obtain a license therefor, and shall pay any and all fees and taxes which may be required by law: Provided, however, this section shall not apply to motor vehicles from States other than Georgia, where such other States do not require the purchase of such licenses and license tags by such motor vehicles owned and operated under Georgia licenses in such other States.1 (Acts 1929, pp. 292, 293; 1931, pp. 7, 34.)
68-9915. Failure to register motor vehicle for hire.-Any person or persons violating the provisions of 68-709, requiring registration and licensing of motor vehicles operated for hire, shall be punished as for a misdemeanor. (Acts 1929, pp. 292, 293.)

1 A further license for the operation of such vehicle must also be obtained. See 92-2902, p. 215.

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~53

CHAPTER 26.
HUNTING AND FISHING LICENSES.
45-201. Necessity of procuring license to hunt; application; authority; under licenses.-A license shall be required to hunt, and shall be issued only upon a written application on a form to be prescribed by the Commissioner of Game and Fish. All licenses shall be dated and if issued in open season shall authorize the holder to hunt during the remainder of said season; and if issued during the closed season shall authorize the holder to hunt during the next succeeding open season. (Acts 1925, p. 302; 1931, pp. 7, 14; 1931, p. 173.)
45-202. Signature to and contents of hunting license.-The hunting license shall be signed by the Commissioner of Game and Fish, countersigned by the authorized person selling the license, and numbered. It shall contain the residence, age and sex, and the post-office address of the person to whom issued, and. 2haU state the race, approximate height and weight, and the colors of the hair and the eyes of the applicant. (Acts 1911, pp. 137, 140.)
45-203. False statement in application for hunting license.Any person who shall make a false statement as to his residence in his written application for license to hunt required by 45-201 shall be guilty of a misdemeanor, and shall be fined not less than $25 nor more than $200 and all costs of court, or sentenced to work on the public works for not less than 30 days nor more than 90 days, or to imprisonment in the common jail for not less than 30 days nor more than 90 days, either or all of said punishments in the discretion of the court. (Acts 1925, pp. 302, 309.)
45-204. Hunter to carry and exhibit license upon request of game protector.-Each person hunting shall carry with him his license and exhibit the same promptly upon the request of any game protector or deputy game protector. (Acts 1911, pp. 137, 142; 1916, pp. 114, 119; 1935, p. 388.)

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45-205. Penalty for failure to procure and carry hunting Iicense.-Any person who shall fail to procure the license to hunt as required of him by law, and who shall fail to carry such license on his person while hunting, shall be guilty of a misdemeanor and upon conviction shall be fined not less than $25 nor more than $200 and all costs of court, or sentenced to work on the public works for not less than 30 days nor more than 90 days or to imprisonment in the common jail for not less than 30 days nor more than 90 days, either or all of said punishments in the dis- cretion of the court. (Acts 1925, p. 309; 1931, pp. 178, 180.)

45-206. Fees for issuance of hunting licenses; who entitled to resident licenses; exemption of landowner and tenants.-A license shall be issued to a person permitting him to hunt in the county of his residence upon the payment of a fee of $1; a license authorizinga resident of this State to hunt throughout this State shall be issued upon the payment of a fee of $3.25: Provided, that before any person shall be entitled to purchase a resident hunting license, he shall have been a bona fide resident of the State for a period of six months prior to the date such license is applied for. A nonresident of Georgia may procure a license to hunt in any one county upon the payment of a fee of $10; a nonresident of . the State may procure a license authorizing him to hunt throughout the State upon the payment of a fee of $25. The ordinary or other person issuing such licenses shall be entitled to receive the following fees which he is authorized to deduct in remitting to the Commissioner of Game and Fish, to cover licenses sold by him, to wit: for issuing each county hunting license, 15 cents; for issuing each State hunting license, 25 cents; for issuing each nonresident county license, $1; for issuing each nonresident Statewide license, $2. Said ordinary or other person issuing such licenses shall, not later than the fifth day of each month, remit to the Commissioner of Game and Fish all moneys received from the sale of licenses herein prescribed, or other moneys of the Game and Fish Department coming into his possession, less the amount of the lawful fees, and otherwise account for all licenses issued
to him during the preceding month, and shall at any time give a complete account of and return of all unsold licenses upon demand of the Commissioner. All moneys derived from this law shall be forthwith paid into the State treasury according to law: Provided, that nothing herein shall prevent a landowner or his tenants and their families, with the landowner's consent, from hunting on his own land without a license. (Acts 1931, p. 173.)
45-207. Fee for trapper's license; authority of licensee.-A

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255

trapper's license shall be issued to a resident of the State upon the payment of a fee of $3 and to a nonresident upon the payment of a fee of $25. All trappers' licenses shall authorize the holders to engage in trapp;ng anywhere in the State. (Acts 1925, p. 305.)

45-208. Commission to game warden on trappers' licenses.Any State game warden shall receive a commission of $1 on each resident trapper's license sold by him and a commission of $5 on each nonresident trapper's license sold by him. The remaining portion of each license fee shall be remitted to the Commissioner of Game and Fish on the first day of each month following the .date of sale for credit to the game protection fund. (Acts 1925, p. 305; 1931, p. 173; 1935, p. 388.)
45-209. Licenses for commercial fishing boats, necessity of procuring.-No boat shall engage in commercial fishing in this State without being provided with a license; and no individual fisherman shall be taken upon such boat unless such fisherman shall be duly licensed. (Acts 1919, p. 237.)

45-210. Ltcense fees levied on commercial fishing boats; amounts; aliens and nonresidents.-Amounts-Boats under 16 feet long and under four feet beam, one dollar and five cents; boats over If; feet long and over four feet beam, 20 cents for each additional foot or fraction thereof of length and beam. An additional license tax of $25 shall be required of all aliens or nonresidents of the State of Georgia on all boats, vessels, schooners or launches engaged in fishing or having to do with fishing in this State, owned in whole or in part by such aliens or nonresidents in addition to the boat license tax required in this section. Provided, that the license issued hereunder shall be dated January 1 of this year issued and shall expire on December 31 of the year issued. (Acts 1919, p. 237; 1937-38, Ex. Sess., p. 255; 1939,
p. 185; 1945, p. 192.)

45-211. Licenses for salt water commercial fishing boats; application; fees.-All boats engaged in taking fish, oysters, shrimp, or other seafood for the purpose of sale from any of the waters of this State, shall, before beginning operation, secure from the Commissioner of Game and Fish a license, and for th:s purpose
the owner of the vessel shall present in writing an application setting forth the name and description of said vessel, the name

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and post-office address of the owner and the captain of said vessel, the number of the crew, and such other data or information as the said Commissioner shall deem necessary. Said application shall be made on blanks prescribed by the Commissioner and shall be made under oath and duly witnessed by the officer authorized by law to administer oaths; thereupon said Commissioner shall register said vessel and issue license upon payment of cost thereof. The schedule of license fees for boats shall be the same as provided in 45-210. (Acts 1924, p. 116; 1931, pp. 7, 14.)

45-212. License tags on commercial fishing boats operating in tidewater Georgia; fees.-Every boat engaged in commercial fishing in tidewater Georgia, required by law to obtain a license, shall have securely fixed on each side of the bow thereof, and conspicuously displayed in order that it may be read from a reasonable distance, a metal license tag of such style and size as may be prescribed by the Commissioner of Game and Fish. The licensee of said boat shall be required to pay in addition to the boat license such fee to cover the cost of said tags as may b fixed by the Commissioner: Provided, the price charged for sai tags shall not exceed $1 per boat. If any person shall operat. a boat, or if the owner thereof shall permit same to be operated, contrary to the provisions of this section, either or both of said persons shall be guilty of a misdemeanor. (Acts 1925, pp. 339, 340; 1931, p. 7.)
45-213. Licenses of persons engaged in commercial fishing in salt waters; fee; nonresidents.-Any person desiring to take or catch fish from the salt waters of this State, for commercial purposes, shall obtain from the Commissioner of Game and Fish a license therefor, and said license shall have effect for a period of 12 months from the first day of the month following the date of issue; the fee for such individual license shall be $2. No such license shall .be issued to any person not a citizen of this State, and said license shall not issue until the applicant therefor shall state under oath on application provided therefor by the Commissioner of Game and Fish, that he is a citizen of this State: Provided, that fish licenses may be issued to persons not citizens of this State, under the terms and conditions prescribed in 45216. (Acts 1924, p. 117; 1931, pp. 7, 14.)

45-214. False swearing to procure fishing license.-Any person procuring a license for fishing under 45-211 or 45-213 by

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257

falsely swearing as to his citizenship shall be guilty of a felony and punished as provided in 26-3901 by imprisonment and labor in the penitentiary for not less than four years nor more than ten years. (Acts 1924, p. 117.)

45-215. Record books of tidewater Georgia fishing boats; duty
to keep; contents. Reports.-Every boat engaged in commercial fishing in tidewater Georgia, shall be required to maintain and carry thereon at all times a record book to be prescribed by the Commisioner of Game and Fish, showing the' amount of fish, oysters, prawn and other seafood caught daily, to whom sold, the date of sale and delivery, and such other information as may be required by the Commissioner. Such record shall be open at any and all times to the duly authorized officers and deputies of the Department of Game and Fish. The owner or licensee of, or any person operating, said boat shall be required to make such reports, monthly or otherwise, as may be required by the Commissioner of Game and Fish. Any person failing to keep the record herein required, or failing to produce same upon the demand of a duly authorized officer or deputy, or who shall in any manner fail to comply with the requirements of this section, shall be guilty of a misdemeanor. (Acts 1925, p. 340; 1931, pp. 7, 14.)

45-216. Nonresidents prohibited from catching shrimp and
prawn. License for employers of alieD. fishermen.-All persons not citizens of this State are hereby prohibited from engaging in the taking or catching of shrimp or prawn from the salt waters of this State for commercial purposes: Provided, that where the Commissioner of Game and Fish shall be shown that a bona fide Georgia concern owning and operating a packing or canning plant, duly licensed by the State and having its own fleet of boats, cannot operate all or a part of such fleet by reason of inability to secure competent fishermen, the Commissioner shall license such boats to be manned by alien fishermen upon the payment of $10 per fisherman in addition to any license required of such boats: Provided, further, that the foregoing provisions of this section shall not apply to an alien who shall have had a fixed and continuous residence in this State for a period of three years prior to January 1, 1925, and who shall have filed his first citizenship papers signifying his intention of becoming a citizen of the United States; these conditions to be proved to the satisfaction of the Commissioner of Game and Fish before a license shall be issued, it being the intent of this section that all boats shall be manned by citizens of this State except as herein provided. (Acts 1924, p. 114; 1931, pp. 7, 14.)

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45-217. Fishing licenses issued to whom; invalidation of licenses.-No license to operate a boat for the purpose of taking fish, oysters or other seafood from the waters of this State shall be issued except to a bona fide citizen thereof, or to a resident corporation, or to that class of aliens described in 45-216: Provided, that all persons or corporations holding licenses under this section shall be prohibited from employing any person not a citizen of this State, except as provided in 45-216: Provided, further, that should the owner of any boat duly licensed under the laws of this State sell or transfer said boat by bill of sale or otherwise to any person not a citizen of this State or a resident corporation as aforesaid, then said license shall become null and void immediately. Any person violating the provisions of this section shall, upon conviction, be punished as for a misdemeanor. (Acts 1924, p. 114.)

45-218. Sale of hunting, fishing, and trappers' licenses; hond of seller; reoords.-The Commissioner of Game and Fish shall place for issuance and sale, with the ordinary of each county, hunting, fishing, and trappers' licenses that may be required by law, and it shall be the duty of said ordinary to place such licenses on sale and remit the proceeds therefrom to the Commissioner of Game and Fish as hereinafter required: Provided, however the Commissioner of Game and Fish may also, within his discretion, place licenses on sale with any reputable individual or corporation, who shall be required to give a special bond in the sum of not less than $1,000, in some solvent surety company to be approved by the Commissioner, conditioned for the proper accounting for all licenses so received and sold, and such person or corporation selling licenses shall be required to remit for licenses sold in the same manner as herein required of ordinaries. Each person who shall sell licenses shall be required to keep a record book, open to the public inspection, in which he shall list all licenses sold by him, such book to be prepared and furnished by the Commissioner of Game and Fish along with necessary forms for making monthly reports or such other reports as may be required by the Commissioner. (Acts 1931, pp. 173, 175.)

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45-219. Duplicate licenses; application for; fee.-The State

Game and Fish Commissioner shall furnish to each ordinary or

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other license seller a form for issuing duplicate licenses. Appli-

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cation for such licenses shall be made under oath, stating that licensee has lost or destroyed the original license and explaining

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the circumstances thereof. Such application shall be made to the

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259

person from whom the original license was purchased, and a fee of 25 cents shall be collected by such person and retained by him for issuing such duplicate license. (Acts 1931, pp. 173, 177.)

45-220. Moneys from licenses, disposition of.-All moneys received from the sale of licenses as herein provided shall be received by the Commissioner of Game and Fish and promptly paid into the State treasury as required by law, and kept in a special fund as authorized by law.! (Acts 1931, pp. 173, 177.)

45-221. Fishing licenses for nonresidents.-For the conservation of the natural resources of the State, it shall be unlawful for any nonresident of this State to fish in any of the streams, lakes, ponds, or other waters of this State, whether fresh or salt, without first obtaining a license so to do from the Commissioner of Game and Fish. (Acts 1935, p. 379.)

45-222. Nonresident fishing license fee for year from April LEach nonresident of this State who desires to exercise the privilege of fishing in any of the waters of this State shall obtain from the Commissioner of Game and Fish a license and pay therefor a license fee of $5.50. Every such license shall bear date of April 1st of the year in which issued and shall expire on March 31 of the following year. (Acts 1935, p. 379.)

45-225. Non-resident fishing without license.-Any person who shall violate any provision of 45-221 to 45-224, inclusive, or any non-resident of this State who shall fish in any of the waters of this State without first obtaining a license as in 45-221 required, shall be guilty of a misdemeanor. (Acts 1935, p. 379.)

45-226. Hunting licenses for nonresidents.-No nonresident of this State shall hunt in any of the county or counties of the State until such person shall procure a license from the Commissioner of Game and Fish and such person shall pay the sum of $5. for such license where such person desires only to hunt in one county which county shall be named on the face of the license issued. If nonresident desires to hunt in more than one of the counties of the State he shall first procure a license from the Commissioner
1 Special funds hereto provided by law have been repealed by the Constitu-
tion of 1945.

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of Game and Fish for which he shall pay the sum of $12.50. (Acts 1935, p. 387.)

45-227. Fees for sale of nonresident hunting licenses; use of proceeds.-The Commissioner of Game and Fish shall be authoTized to pay such fees for the sale of such licenses as may in his discretion be deemed proper and all moneys derived from such licenses shall be used for the propagation and the protection of the game animals and game birds within the State of Georgia. (Acts 1935, p. 387.)

45-228. Display of button or tag by hunting licensee.-It shall be the duty of any person purchasing any license in the form of a button or tag from the Commissioner of Game and Fish for hunting to wear the same in a conspicuous place on his coat or person so that the same may be easily observable to view. (Acts 1935, p. 388.)

45-236. Unlawful fishing.-It shall be unlawful for any persori to fish in any of the streams, lakes, or ponds whether tidewater' or fresh water of this State in any county other than that of his residence, or if in the county of his residence, with any artificial bait, commonly known as plugs, dabblers, wooden minnows, live minnows, flies, spinners, or any other like bait or lure until such person shall have complied with the following regulations, set forth in 45-237 to 45-246, inclusive. (Acts 1937, p. 675.)

45-237. Fishing by residents with artificial bait.-No resident of this State shall fish in any of the waters of this State, as described in 45-236, by means of any artificial bait commonly known as plugs, wooden minnows, live minnows, flies, dabblers, spinners, or any other like bait or lure whether in the county of his residence or in any other county of the State without first procuring from the Director of Wild Life an annual license for which there shall be charged and shall be paid the sum of $1.25. (Acts 1937, p. 675.)

45-238. Fishing outside the county.-No resident of this State shall fish in any way or by any means in any of said waters of this State other than that of the county of his residence without first procuring from the Director of Wild Life an annual license

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261

for which there shall be charged and shall be paid the sum of $1.25. (Acts 1937, p. 675.)

45-239. Fishing by persons under age of 16 years.-No person under the age of 16 years shall be required to buy the license created under 45-237 and 45-238. (Acts 1937, p. 675.)

45-240. Fishing by nonresidents.-No nonresident of this State shall fish in any of said waters heinbefore described in any manner or by any means until such person shall have procured from the Director of Wild Life an annual license to do so for which there shall be charged and be paid the sum of $5.25. (Acts 1937, p. 675.)

45-241. Seiners and netters.-Seiners and netters shall pay $1.25 as lure fishermen. (Acts 1937, pp. 675, 676.)

45-242. Annual fishing licenses.-The Director of Wild Life is hereby authorized to is~ue and sell annual licenses for fishing as provided in 45-237 to 45-241, inclusive, the same to be dated
April 1 of the year issued and expiring March 31 of the following year. (Acts 1937, pp. 675, 676.)

45-243. Agents for sale of licenses; rules.-The Director is authorized to employ or designate agents for the sale of such licenses, to provide compensation for them not to exceed 10 per cent. of the amount of such license and to prescribe rules and regulations under which said licenses may be issued and the form of such licenses. (Acts 1937, pp. 675, 676.)

45-245. Violation of sections 45-236 to 45-244 a misdemeanor.Any person violating any provision of 45-236 to 45-247, inclusive, or fishing in any of the waters hereinbefore described of this State without having obtained and procured a license as provided for in said sections, shall be guilty of a misdemeanor. (Acts 1937, pp. 675, 676.)

45-246. Law not applicable to tidewater Georgia.-Nothing in 45-236 to 45-245, inclusive, shall apply to tidewater Georgia. (Acts 1937, pp. 675, 676.)

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45-247. Fishing in private ponds; what are.-The owners of private ponds shall have the right to take fish therefrom without procuring any license and may take them in any manner whatever; a private pond is defined to be any pond, privately owned, on any stream of this State which goes dry of water during any season of the year. (Acts 1937, pp. 675, 676.)

45-248. Sale and distribution of licenses; persons or officers authorized; fees.-All hunting and fishing licenses shall be issued and sold by some selected county officer in each county who is designated by the State Revenue Commission* and approved by the Governor. In counties of a population of more than 50,000, the State Revenue Commission,* with the approval of the Governor, is authorized to appoint any person or persons to issue and sell said licenses, and all fees as now prescribed by law for the issuance and sale of such licenses shall be collected by those designated by the State Revenue Commission*: Provided, however, that in those counties where the particular officer selected to sell said licenses is on a salary basis, the compens.ation herein provided for in selling said licenses, shall be paid into and become the property of the County. (Acts 1941, p. 463.)

45-249. Same; application, prepayment of fee.-No license shall be issued except upon the written application of the person seeking to obtain the same, and said application and license, when issued, shall contain a full and complete description of the person to whom issued, as we'll as the legal residence and address of the person to whom issued; and no license shall be issued until the applicant therefor has paid to the issuing authority the full fee provided by law. The State Revenue Commission* shall, on or before January 1st of each year, furnish to the county officer designated or person selected to issue licenses in the various counties, such number of application blanks and license forms as may be deemed necessary. (Acts 1941, p. 464.)

45-250. Same; duplicates of applications and licenses to be kept; records.-The county officer or person designated to issue said licenses shall keep a duplicate of each application for a license filed with him, and a duplicate of each license issued by him, and shall forward one copy of each application and each
license issued by him to the State Revenue Commission *. The of-
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

263

ficer or person designated to issue and sell licenses shall also keep an accurate and complete monthly record of the name and address of each person to whom a license has been issued and the fee collected therefor, and at the end of each month, or within 10 days thereafter, shall forward a copy of said record to the State Revenue Commissioner, together with copies of the licenses issued during said preceding month, and shall at the same time remit all moneys collected by him for said licenses to the State Revenue Commissioner after first deducting 10 per cent. as compensation for his services. (Acts 1941, p. 464.)

45-251. Same; bonds of persons or officers designated to issue licenses; premium.-The county officer or person designated to
issue said licenses shall give a bond in the sum of $1,000 with some surety company authorized to do business in this State as security thereon, conditioned to faithfully perform his duties and to account for all funds coming into his hands from the sale of such licenses. The premium on such bonds shall be paid by the State
Revenue Commission. * (Acts 1941, p. 465.)

45-252. Same; display of button and license by licensees.-The Director of the Division of Wild Life shall provide suitable buttons to contain the license so issued and it shall be unlawful for any person to hunt or fish without displaying the button with the license therein prominently upon his person at all times while engaged in hunting or fishing. (Acts 1941, p. 465.)

45-253. Same; right to hunt and fish on one's own property unaffected by law.-This law shan not prohibit any person from hunting and fishing on his own property. (Acts 1941, p. 465.)

45-254. Same; violation of law a misdemeanor.-Any person required to secure a license who shall hunt or fish in this State without first obtaining a license from the issuing authority and displaying the button with the license therein upon his person in a prominent place while either hunting or fishing shall be guilty of a misdemeanor, and upon conviction thereof shall be punished as now provided by law in 27-2605. (Acts 1941, p. 465.)

45-255. Same; enforcement of law.-It shall be the duty of the * Now State Revenue Commissioner, see 92-8405, p. 3.

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rangers, officers or agents of the Division of Wild Life to enforce the penal provisions of this statute, and to investigate, apprehend and prosecute all persons who are found hunting or fishing without a license as required herein or in any manner violating the laws of this State relating to hunting or fishing. (Acts 1941, p. 465.)

45-256. Licenses to be issued and sold by State Revenue Conimissioner on such terms as he may prescribe.-Hunting and fishing licenses in this State shall be issued and sold by the State Revenue Comniissioner,l his agent or agents under such terms, conditions, procedures, accountings, etc., as he may prescribe: Provided, said licenses shall be sold in each county by some designated bonded agent who shall keep stubs of all licenses sold. All license shall be charged to such agent who shall account for same or cash from result of sales: Provided, the agent selling same shall not receive mOfe' than 10 per cent. of price of such licenses. (Acts 1943, p. 537.)

45-301. Enumeration of game birds and animals.-The following shall be deemed game birds and animals: Quail, commonly known as bobwhite partridges, doves, snipe, woodcock, curlews, wild turkeys, grouse, pheasants, deer, squirrels, ducks and marsh hens. (Acts 1911, pp. 137, 142; 1912, pp. 113, 117.)

45-302. Penalty for purchase, sale, etc., of game birds or ani-

mals.-Any person who shall purchase, sell, export for sale, or

offer to sell any of the game birds or animals named in 45-301,

shall be guilty_ of a misdemeanor, and upon conviction shall be

punished by a fine of not less than $10 nor more than $100 and!

costs for each offense, Of shall be sentenced to work on the public I

works not less than 10 nor more' than 90 days; and anyone or I

more of these punishments may be ordered in the discretion of the I

judge. (Acts 1911, pp. 137, 142; 1916, pp. 114, 116.)

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45-303. Possession and sale for propagation or scientific purposes; registry and reports.-Any person may have in his possession at any time any of the birds or wild animals of this State, or
1 This section seems to have superseded 45-248, p. 262. It at least modifies such section.

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265

the plumage, skin or body thereof, for propagation or scientific purposes or for pets: Provided, that such person shall register with the Commissioner of Game and Fish the number and variety of such birds or animals which he may have in his possession, and how acquired, and that such birds or wild animals are used only for propagation or scientific purposes or for pets; and Provided, further, that such person may sell such birds or animals alive to be used for said purposes, and when so doing he shall report promptly to the Commissioner of Game and Fish the number and species of birds and wild animals sold and to whom sold, and that the person buying or otherwise acquiring such birds or wild animals shall promptly report to the Commissioner the person from whom he purchased or obtained such birds or animals, and the number and species thereof so acquired, and setting forth that they are to be held and kept only for propagation or scientific purposes or for pets. Any person who shall fail to comply with the provisions of this section shall be guilty of a misdemeanor. (Acts 1916, pp. 114, 116.)

45-304. Licenses to take birds or wild animals for propagation
or scientific purposes; transportation of birds or wild animals.-
The Commissioner of Game and Fish may, in his discretion, issue licenses or permits to any person or persons to take any of the birds or wild animals of this State, or the plumage, skin, or Qody thereof, or the nests or eggs of the same for propagation or scientific purposes or for pets, under such regulations and restrictions as may be imposed by the Commissioner. Such licenses or permits may be issued by the Commissioner upon the payment of a fee of $1, and the same may be revoked at the pleasure of the Commissioner at any time. Such permits or licenses, unless sooner revoked, shall be good for one year from the date of issuance: Provided, that any person may transport or ship from any point within this State to any other point within this State birds or wild animals, alive, for propagation or for scientific purposes, and the transportation companies may accept such shipments, and both the shipper and the transportation company accepting such shipments shall, on the same day that the shipment is made, report to the Commissioner of Game and Fish the number and species of such birds or wild animals shipped, and to whom and by whom shipped. Any person violating this section shall be punished by a fine of not less than $10 nor more than $100. and all costs for each offense, or shall be sentenced to work on the public works for not less than 10 nor more than 90 days; and anyone or more of these punishments may b;~ ordered in the discretion of the judge. (Acts 1916, pp. 114, 116.)

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45-305. Unlawful transportation, purchase, or sale of game.- Any person who shall transport or ship, or offer to transport or
ship, any of the game birds or animals mentioned in section 45-301, without the limits of the State, or from the county in which the game shall have been killed, into another county in this State, or
who shall sell or offer for sale, or purchase or offer to purchase, any part of the plumage, skin, or body of any of the game birds or animals mentioned in said section, or who shall take or wilfully destroy the nests or eggs of any of the said birds, except as provided in 45-303, shall be guilty of a misdemeanor, and upon convic~ tion, shall be punished by a fine of not less than $10 nor more than $100 and all costs for each offense, or shall be sentenced to work on the public works not less than five nor more than 30 days; and
anyone or more of these punishments may be ordered in the discretion of the judge: Provided, that it shall be lawful for any person duly authorized to hunt, to personally transport, openly, the game actually killed by him, from the county in which it was killed to any county of th~s State, or without the State, but the person killing said game must, in each instance, accompany the game so killed. (Acts 1911, pp. 137, 142; 1916, pp. 114, 116.)

45-308. Open season for hunting.-The lawful open season for hunting game birds and animals in this State shall be as follows,! to wit:
Bobwhite quail, November 20 to March 1, inclusive, which shall be uniform in every county of this State;
Cat Squirrels, October 1 to January 15, inclusive; Deer, November 15 to January 5, inclusive; Doves, September 1 to September 30, inclusive, and November 20 to January 31, inclusive; Marsh hens, September 1 to November 30, inclusive; Migratory duck, November 1 to January 31, inclusive; Snipe, November 1 to January 31, inclusive; Summer or wood duck, September 1 to December 31, inclusive; Wild geese, November 1 to January 31, inclusive; Woodcock, September 1 to December 31, inclusive. (Acts 1929, p. 271; 1931, p. 178; 1933, pp. 156, 157; 1941, pp. 343, 344.)
1 Under the game and fish law, one-half of all money arising from fines and
forfeitures under such law are paid to the Game and Fish Commission. The penalties and fines under such law have been set out in this Chapter because of this provision, together with such other sections required for a proper under-
standing of the same.

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45-309. Penalty for hunting or possessing certain birds and ani. mals out of season.-Any person who shall hunt, kill or destroy by any means whatever or have in his possession any of the birds or animals named in 45-3081 except between the respective dates therein specified shall be guilty of a misdemeanor and upon conviction shall be fined not less than $25 nor more than $200 and all costs of court, or shall be sentenced to work on the public works for not less than 30 days nor more than 90 days or to imprisonment in the common jail for not less than 30 days nor more than 90 days, either or all of said punishments in the discretion of the court. (Acts 1925, p. 305; 1929, p. 271; 1931, pp. 178, 181.)

45-310. Open season for wild turkeys. Violation of law as misdemeanor.-The open season for hunting, shooting and killing wild turkeys shall be from November 20 to March 1 of each year. Any person violating this section shall be guilty of a misdemeanor. (Acts 1933, p. 156.)

45-311. Hunting ruffed grouse or native pheasant prohibited.The hunting or killing of ruffed grouse, otherwise known as na-
tive r heasant, shall be prohibited for a period of five years from
August 25, 1931: Provided, however, that persons stocking their own lands with nonnative pheasants may permit the hunting of same on their own premises from November 20 to February 15, inclusive. (Acts 1931, pp. 178, 180.)
1 Acts 1937-38, Ex. Sess., p. 256, added to this section: "Provided, however, that nothing herein ~hall authorize the hunting, killing or possession of marsh hens for a period of three years from the passage of this Act in any county in the State of Georgia having a population of not less than 5,758 and not more than 5,768 according to the U. S. census of 1930, or any subsequent years."
Acts 1939, p. 204, added to this section: "Provided, however, that in the section of this State now embraced within the territorial limits of the counties of Chatham, Bryan, Liberty, McIntosh, Ben Hill, Glynn, Camden, Charlton, Wayne, Appling, Long, Tattnall, Effingham, Ware, Bulloch, Telfair, Screven and Jeff Davis, the open season for hunting bobwhite, quail, cat squirrels and deer, shall begin on November 1 of each year, and shall extend, until the day fixed for closing the season as to each respective specie of game or game birds as specified in this section."
Acts 1941, pp. 343, 344, added the words "which shall be uniform in every county of this State" in lines three and four. This Act also repealed so much of Acts 1939, p. 204, set out in the preceding paragraph of this note, as may be in conflict with the Act of 1941.

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45-312. Closed season for deer where recommended by grand juries.-The Commissioner of Game and Fish shall prohibit the hunting of deer in any county, upon the recommendation and request of two successive grand juries of such county: Provided, however, that any official order issued by the Commissioner, pursuant to this section, shall specify the number of years during which said closed season on deer shall remain in force. Such order shall not become effective in any county until it shall have been published once a week for four consecutive weeks in a newspaper of general circulation in said county. (Acts 1931, pp. 178,179.)

45-313. Report of deer killed.-Every person killing a deer in
this State shall within five days report the fact in writing to the State game protector of the county in which said deer was killed, and if the name or address of said protector shall not be known to the hunter, or if for any good reason he cannot notify said game protector, he shall make the report in wr:ting to the Commissioner of Game and Fish, within the time above specified. (Acts 1925, p. 303; 1931, p. 173; 1935, p. 388.)

45-314. Game bag limit; exceptions as to landowner and guest. -During the open seasons specified in 45-308, it shall be unlawful to kill more than two deer or two wild turkeys during any one season, or 15 cat squirrels, 15 quail, 15 ducks of all species in the aggregate, eight geese, four woodcock, 20 snipe, or 25 game birds of any other species in anyone day: Provided, however, that no person shall kill more than 30 quail in anyone week: and Provided further, that it shall be unlawful for any person to have in his possession at any time more than 30 quail or during the open hunting season more than two days' bag limit of any one species of birds or other game specified in this law, and the possession by such person at any time of more than two days' bag limit shall be prima facie evidence that said game was killed in violation of the bag limits herein prescribed. (Acts 1931, pp. 178, 179; 1935, p. 388.)

45-316. Penalty for violating preceding five sections.-Any person violating any of the provisions of 45-311 to 45-315 shall be guilty of a misdemeanor, and upon conviction shall be fined

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not less than $25 nor more than $200 and all costs of court, or shall be sentenced to work on the public works for not less than 30 days nor more than 90 days or to imprisonment in the common jail for not less than 30 days nor more than 90 days; either or all of said punishments in the discretion of the court. The violation of section 45-314, relating to quail, shall be a m'sdemeanor and punished as provided in section 27-2506. (Acts 1925, p. 309; 1931, pp. 178, 181; 1935, p. 388.)

45-317. Baited lands.-It shall be unlawful for the owner of land or other person to scatter any corn, wheat or other grain or to bait for the purpose of drawing game birds to the land where such bait was scattered or placed for the purpose of shooting, or allowing to be shot at, or killing such game birds at or near the land so baited; and it shall be unlawful for any person to shoot at or kill any game birds at, upon, over or near any baited field or land. Any person violating this section, shall be guilty of a misdemeanor and fined not less than $25 nor more than $200 and all costs of court, or shall be sentenced to work on the public works for not less than 30 days nor more than 90 days or to imprisonment in the common jail for not less than 30 days nor
, more than 90 days; either or all of said punishments in the dis-
cretion of the court. (Acts 1925, pp. 303, 309.)
45-318. Destruction of nongame birds.-Any person who shall kill, catch, or have in his possession any wild nongame bird, or take or destroy the nest or eggs of any nongame bird, or have the same in his or her possession, shall be guilty of a misdemeanor, and upon conviction shall be fined not less than $10 nor more than $100 and all costs for each offense, or shall be sentenced to work on the public works not less than five nor more than 30 days; and anyone or more of these punishments may be ordered in the discretion of the judge: Provided, that this section shall not apply to English sp8rrows, owls, hawks, eagles, crows, rice birds, and field or meadow larks; except that persons may ship into this State birds mounted for millinery purposes. (Acts 1911, pp. 137, 145; 1912, pp. 113, 118.)

45-320. Hunting on lands of another.-Any person who shall hunt upon the lands of another with or without a license, without first having obtained permission from such landowner, shall be guilty of a misdemeanor and fined not less than $10 nor more than $100 and all costs for each offense, or shall be sentenced to work on the public works not less than five nor more than 30

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I

days; and anyone or more of these punishments may be ordered

in the discretion of the judge. (Acts 1911, pp. 137, 142.)

45-322. Use of traps, poisons, drugs, or explosives; hunting at night.-Any person who shall at any time kill, capture, or wound any game bird or animal by the use of any pitfall, deadfall, snare, trap, net, pen, or other device, or by the use of any poison, drug, or explosive, or who shall hunt, catch, or kill any game bird or animal at night, shall be guilty of a misdemeanor, and upon conviction, shall be fined not less than $10 nor more than $100 and all costs for each offense, or shall be sentenced to work on the public works not less than five nor more than 30 days; and any one or more of these punishments may be ordered in the discretion of the judge. (Acts 1911, pp. 137, 142.)

45-323. Unlawful trapping; exception.-It shall be unlawful for any person, firm, or corporation to use a steel trap or other like device, in trapping or catching any bird, game, or animal in any of the counties, whether same be caught or trapped for profit or otherwise. But this law shall not apply to the salt-water marshes and the islands along the coast: Provided, however, that the Com- . missioner of Game and Fish may issue special l\'ermits to game wardens, deputies, or other responsible persons, authorizing the taking, by means of steel traps, of vermin and predatory animals in localities where such vermin or predatory animals are a menace to quail or other game birds, and each steel trap used for this purpose shall have securely fastened thereto a tag issued by the Department of Game and Fish, showing authority for its use. (Acts 1929, p. 335.)

45-324. Traps and devices to protect fowls not prohibited, when.-No person, firm, or corporation shall be prohibited from using steel traps or other like devices for the purpose of protecting fowls: Provided, that said steel traps or other like devices shall not be set or placed at a distance greater than 100 feet from said fowl house: and Provided further that said fowl house shall be located within the curtilage of the dwelling house of said person, firm, or corporation. (Acts 1929, p. 335.)

45-325. Punishment for unlawful trapping.-Any person, firm or corporation violating any provision of the two preceding sections shall be guilty of a misdemeanor. (Acts 1929, pp. 335, 336.)

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45-326. Trapping quail for propagation. Permits; fee. Punishment for trapping without permit; destruction of tra.ps.-In order to enaourage the propagation and increase of bobwhite quail, the Commissioner of Game and Fish is authorized to issue permits authorizing the trapping of quail for propagation purposes only. All traps used for trapping quail under authority of special permits issued pursuant to this section shall have securely attached thereto a metal tag to be prescribed by the Commissioner of Game and Fish, indicating that the trap used has been duly authorized. Permits shall be issued only upon the payment of 50 cents for each trap to be used. All persons operating or maintaining traps without obtaining the permit as herein provided shall be guilty of a misdemeanor and fined not less than $25 nor more than $200 and all costs of court, or shall be sentenced to work on the public works for not less than 30 days nor more than 90 days or to imprisonment in the common jail for not less than 30 days nor more than 90 days; either or all of said punishments in the discretion of the court. It shall be the duty of all game protectors and other representatives of the Department of Game and Fish to destroy all traps used in violation of this section. (Acts 1925, p. 309; 1931, pp. 178, 180, 181; 1935, p. 388.)

45-327. Duty of officers to confiscate traps, etc., illegally used. -It shall be the duty of State game protectors, deputy protectors, and all other deputies or employees of the Commissioner of Game and Fish to confiscate all traps, deadfalls, or other similar devices used in violation of law, and to dispose of same as may be directed by the Commissioner of Game and Fish. (Acts 1925, p. 305; 1931, pp. 7, 14; 1931, p. 173; 1935, p. 388.)

45-330. Use of traps in capturi>ng fur-bearing animals. Molesting fox dens.-It shall be unlawful for any person to capture any of the fur-bearing animals described in 45-328 by means of traps, deadfalls or other similar devices, or to set or use any trap, deadfall or other similar device for the purpose of capturing any of the said fur-bearing animals except between November 20 and the last day of February, inclusive: Provided, however, it shall be unlawful to take or catch foxes at any time of the year by means of traps, deadfalls or other similar devices, or to dig up a fox, or in anywise to molest the den of foxes except from September 1 to January 31, inclusive: and Provided, further, that skunks and wildcats may be killed or captured at any time of the year by shooting or any other means except with traps or deadfalls or similar devices. (Acts 1925, p. 304; 1931, p. 172.)

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45-331. Punishment for unlawfully trapping, etc., fur-bearing animals.-Any person violating any of the provisions of 45-329 or 45-330 shall be guilty of a misdemeanor and fined not less than $25 or more than $200 and all costs of court, or shall be sentenced to work on the public works for not less than 30 days nor more than 90 days or to imprisonment in the common jail for not less than 30 days nor more than 90 days; either or all of said punishments in the discretion of the court. (Acts 1925, p. 309.)

45-332. Reports of fur transaction; rules and regulations governing.-Every person, firm or corporation who shall buy, sell, ship or transport the skins, hides or pelts of any of the' fur-bearing animals mentioned in 45-328 shall be required to make such reports of purchases, sales and shipments as may be prescribed by the Commissioner of Game and Fish, and the Commissioner is hereby empowered to enact the necessary rules and regulations to carry out the purpose of this section. (Acts 1925, p. 306; 1931, pp. 7, 14.) .

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273

CHAPTER 27.
FRESH WATER FISH SELLERS' LICENSE TAX.
45-503. Fish peddler's and fish seller's licenses; fees and use thereof.-Each peddler of fresh water fish, and each and every person, firm, or corporation who shall sell or offer for sale freshwater fish, shall first procure a license in each county in which fresh-water fish are peddled, sold, or offered for sale. Said license shall expire one year from date of issue, and shall be issued in the same manner and by the same official that hunting and fishing licenses are now sold, upon the payment of a fee of $5, 50 cents of which shall be retained by the official selling same as his fee, and the remainder remitted to the Commissioner of Game and Fish for credit to the special fund to be known as the game and fish protection fund. Not less than one'-half shall be set aside and used only for establishing or operating fish hatcheries of the State, or otherwise procuring fish for restocking the fresh waters of this State; and the remainder shall be used only for the enforcement of the fishing laws of this State. No person or class of persons shall be exempted from the requirements of this section. A violation of this section shall be a misdemeanor. (Acts 1931, pp. 169, 172; 1933, p. 152.)

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CHAPTER 28.
OYSTER AND SHRIMP DEALER LICENSE TAX.
45812. Dealers in oysters and shrimp; occupation tax; exemptions; stamps; reports; license.-All distributors or dealers (including canners who are distributors or dealers) who sell oysters in this State (except those importing and selling the same in the original package in which brought into the State) shall pay thereon an occupation tax as follows;1 One cent on each 60 ounces of canned oysters; two cents on each gallon of raw shucked oysters; five cents upon each bushel of oysters sold in the shell. A tax of one-sixteenth of a cent is hereby imposed upon every pound of shrimp or prawn caught or taken for sale from the waters of this State; in addition to the foregoing a tax of one-eighth of one cent is hereby imposed upon every pound of crabs caught or taken from the waters of this State for sale; Provided that nothing in this law shall be construed to place a tax upon or prohibit the sale of oysters or shrimp or prawn or crabs for local consumption of peddlers or hucksters who sell direct to the consumer; Provided that no one person shall take or remove from the public beds more than 10 bushels of oysters in anyone day for such purpose. Each package containing oysters canned in this State, or raw shucked oysters, or oysters in the shell, gathered in this State shall be stamped by the canner or de'aler, or distributor, with quantity of oysters contained in each can, barrel or other package in which the same are offered for sale within the State or shipped therefrom. Each distributor or dealer, including the canners who are distributors or dealers, shall place stamps in the amount necessary upon each of said packages, to comply with the requirements of the payment of the occupation taxes hereinbefore set out.
(a) All boats licensed by this state to do commercial fishing, including those licensed to trawl for shrimp in the waters of this State, shall, before landing or unloading any shrimp or prawn caught in the waters of this State at any port or place other than
1 A stamp tax on oysters gathered from the waters of the State is imposed under 45-821, p. 123.

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275

in this 8tate, shall first either land or unload or pay the tax hereinbefore provided to the State of Georgia. At the time of landing, unloading or paying said tax, the captain or other person in charge of said boat shall furnish to the inspector of coastal fisheries, or his duly authorized agent, a report, sworn to by the person making same, setting out in detail the number of pounds of shrimp or prawn caught in the waters of this State, the number of pounds caught outside the waters of this State and where said shrimp were caught and the dates and places where all said shrimp were caught. At the end of each month, or within five days thereafter, it shall be the duty of the distributor or dealer purchasing said shrimp or prawn for sale, shipping, packing or canning, to pay the tax above provided.
(b) The captain or any other person in charge of any boat or boats licensed to trawl for shrimp or prawn in the waters of this State shall, before trawling for shrimp or prawn beyond the three mile limit of waters adjacent to the waters of this State, notify the inspector of coastal fisheries or his duly authorized agent, in writing, of said fact, so that said inspector or his agent may determine whether the shrimp or prawn caught by such boat were caught beyond such three-mile limit, or within the waters of this State. In the event such a boat or boats shall fish beyond such three-mile limit on any day without having given such notice to the inspector or his agent, then it shall be conclusively presumed that all shrimp or prawn caught, landed and unloaded, as above provided were caught or taken within the waters of this State and are subject to the tax above provided.
(c) The inspector of coastal fisheries or any other person or officer of this State, shall not issue a license for any boat to trawl for shrimp in the waters of this State unless and until the following requirements have been complied with:
(1) Each such boat shall be assigned a number by the inspector of coastal fisheries, under which such boat or boats shall be licensed and operated, and it shall be the duty of the owner or operator of said boat to paint on each side of the cabin or deckhouse thereof the number so assigned in numerals at least two feet in height, with the barrel of the numerals four inches in width, and the paint used for said purpose shall be different from and in clear contrast in color to the boat on which applied.
(2) The number so painted on said boat shall not be covered at any time while said boat is trawling or fishing for shrimp or prawn by any cloth or other object so as to obscure or make the same invisible to the public or to any inspector or agent. The

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inspector of coastal fisheries shall have the authority to issue a temporary permit to the owner or operator of any boat not now complying with these provisions under which said boat may be operated for a period not exceeding 15 days, during which time the owner or operator of said boat shall apply to the inspector of coastal fisheries for a license for said boat and said inspector shall assign a number to said boat and the person to whom said number is assigned, shall, within said 15 days and before the license for said boat is gl"anted and delivered by the inspector, paint said number on the boat as above provided. It shall be unlawful for any person to trawl for shrimp or prawn without having first complied with the provisions of this act, unless such person holds a permit which has not expired upon the boat used in such trawling.
Any person who shall trawl for shrimp or prawn in the waters of this State without having complied with, or in violation of, any of the provisions of this section shall be guilty of a misdemeanor and upon conviction thereof shall be punished as provided in 27-2506 or the Code; and in addition to such punishment, the inspector of coastal fisheries, after such conviction, shall have the authority to revoke or suspend, either with or without a hearing, the license of any boat for six months or any part thereof.
Any person who shall make any false, fraudulent or wilfully incorrect report to the inspector of coastal fisheries or his duly authorized agent, shall be guilty of a misdemeanor, and upon conviction thereof shall be punished as provided for in 27-2506 of the Code. (Acts 1924, p. 109; 1937, p. 622; 1941, p. 368.)

45-813. Sale of unstamped oysters.-Any person or persons, firm or corporation who shall sell, ship, or receive for sale any canned oysters, raw shucked oysters or oysters to be sold in the shell, unless there is affixed to each package a stamp or stamps furnished by the Commissioner of Game and Fish indicating that the occupation tax thereon has been paid, shall be guilty of a misdemeanor. (Acts 1924, p. 110; 1931, pp. 7, 14.)

45-814. Occupation stamps; sale, etc.-The Commissioner of Game and Fish shall adopt an occupation stamp or stamps of such sizes and denomination as shall be deemed advisable by him, which shall have a serial number, and be of such design as the Commissioner shall select, suitable for the purpose of stamping the cans and packages in which oysters are canned or shipped as hereinbefore provided. The Commissioner shall provide for the

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sale of such stamps direct to the distributors, dealers, and canners, as will best meet their requirements. (Acts 1924, p. 109; 1931, pp. 7, 14.)

45-815. Stamped sea food not taxable again.-A can or package of sea food, stamped to comply with the provisions of the' preceding section, shall not be subject to a further tax when passing through the hands of another distributor. (Acts 1924, p. 110.)

45-816. Counterfeiting stamp issued by Commissioner of Game and Fish; uttering same.-It shall be unlawful for any person or persons to counterfeit any stamp adopted by the Commissioner of Game and Fish or to purchase any stamps similar thereto, or to aid or assist in uttering the same, or to use or attempt, to use a stamp more than one time. Any person, firm or corporation violating the provisions of this section shall be guilty of a felony and on conviction shall be punished by imprisonment and labor in the penitentiary for not less than four years nor more than 10 years. (Acts 1924, p. 110.)

45-818. Dealer's record of oysters and shrimp; reports, copy of bill of lading.-All persons owning or operating canning factories, shucking plants, or otherwise dealing in or supplying shrimp or oysters for commercial purposes, shall keep a record in which shall be entered the amount of oysters and shrimp taken from Georgia waters, the name of each person from whom they shall purchase oysters and shrimp, together with the date of purchase and quantity purchased; the name, number and approximate tonnage of the boat in which they were brought to the factory, the quantity canned and packed for shipment, and the date and amount of each shipment, as well as a record of all oysters and shrimp shipped raw and oysters sold in the shell, and make an itemized written report to the Commissioner of Game and Fish not later than the fifth day of each month. They shall also keep on file a copy of the bill of lading for each shipment; said book and said file of bills of lading to be open at all times to the inspection of the Commissioner of Game and Fish or to his agents
or employees, or to the Comptroller General* or his agents, and
they shall, between the first and 15th days of May in each year, make a report to the Commissioner of Game and Fish of the number of canned oysters and the number of stamps of each denomination on hand on the first day of May. Any person or per-
" Now State Revenue Commissioner, see 92-8405, p. 3.

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sons violating the provisions of this section shall be guilty of a misdemeanor and upon conviction shall be fined not less than $25 nor more than $200, or be sentenced to labor for not more than six months nor less than 30 days on the public works of the county. (Acts 1924, p. 111; 1931, pp. 7, 14.)

45817. Oysters sold in shell; how measured; dimensions of tubs; brands.-All oysters sold in the shell in tidewater Georgia shall .be measured in circular tubs, with straight sides, straight and solid bottoms, with holes in the bottom not more than onehalf inch in diameter. A bushel tub shall measure 18 inches from the inside across the bottom, and 21 inches from the bottom to the top or chine. All measures used for buying or selling oysters shall have a brand, to be adopted by the Commissioner of Game and Fish, stamped thereon by the Commissioner or his lawful inspectors or patrolmen. All measures found in the possession of any person not meeting the requirements of this section shall be destroyed by the Commissioner of Game and Fish. Any person or persons violating this section shall .be guilty of a misdemeanor and upon conviction thereof shall be fined not less than $10 nor more than $50 or imprisoned for not less than 10 days nor more than 30 days in the discretion of the court. (Acts 1924, p. 110;
1931, pp. 7, 14.)

45819. Catching fish or prawn and transporting beyond State

without payment of tax.-Any person who shall take or catch

fish or prawn in this State and transport same beyond the limits

of this State without first bringing the same into some Georgia

port, having the same weighed by the Commissioner of Game and

Fish or his authorized inspector or other assistant and paying the

tax thereon before the same or permitted to leave the boundaries

of this State shall be guilty of a misdemeanor. (Acts 1924, p. 109;

1931, pp. 7, 14.)

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CHAPTER 29.
SHAD LICENSE TAX.
45-601. ()pen season; taking shad in closed season.-The open season, during which any person may take shad from the waters of this State in any manner, shall be from February 1 to April 20, following. Any person who shall, in any manner, take shad from the waters of this State on any date other than those included within the said open season, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not less than $10 and all costs in each case, nor more than $100 and all costs in each case, or shall be sentenced to serve upon the public works of the county in which convicted for not less than 30 nor more than 90 days. (Acts 1918, pp. 270, 272.)
45-602. "Closed times" during open season.-During each week of the open season provided for in the preceding section, there shall be a "closed time" during which no shad shall be taken from the waters of this State iI). any manner, beginning at sundown on Friday of each week, and extending until sunrise on Monday following. Any person who shall, in any manner, take shad from the waters of this State during any such "closed time" shall be guilty of a misdemeanor, and, upon conviction thereof, shall be punished as provided in the preceding section. (Acts 1918, pp. 270-272.)
45-603. Taking shad for purposes of sale without license.-No person shall take shad from the waters of this State for purposes of sale without first having procured from the Commissioner of Game and Fish a license, as follows: Persons having a residence within this State and being citizens of the United States shall pay a fee of $1 for such license; citizens of other States, residing outside of this State, shall pay a fee of $10; and aliens, whether residents of this or another State, shall pay a fee' of $10. All licenses provided for in this section shall be effective for one year from the first day of the month during which they may be issued. Any person who shall take shad from the waters of this State for the

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purpose of sale, in violation of the provisions of this section, without having first procured the license herein required, shall be guilty of a misdemeanor, and upon conviction thereof, shall be punished as provided in 45-601. (Acts 1918, pp. 270-272.)

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CHAPTER 30.
FISH AND OTHER SEAFOOD DEALER LICENSES.
421103. License taxes on wholesale fish dealers.-N0 person, firm, association of persons or corporation shall be authorized or permitted to engage in the business of wholesale fish dealer in the State without first having paid to the Commissioner of Agriculture the annual license fees hereinafter set out and having procured a license from the Commissioner of Agriculture authorizing such person to engage in the business of wholesale fish dealer. The annual license fee applicable to and required of said wholesale dealers shall be as follows:
(a) The annual license fee for each and every resident wholesale fish dealer shall be the sum of $50 for e'ach place of business, fixed or movable; the annual license fee for each nonresident or alien wholesale fish dealer shall be the sum of $50 for each place of business, fixed or movable. Each truck or movable unit from which fish are sold at wholesale shall be de'emed a place of business within the meaning of this section.
(b) A resident who catches or produces the fish and other seafood he sells at retail shall not be required to pay the license' fee provided in subsection (a) hereof.
Provided, however, that no rolling store tax shall be required of any wholesale dealer of fish as defined in this Chapter who sells no articles other than seafoods.
All foreign or alien dealers transporting fish into Georgia are hereby required to register for inspection at port of entry, either by truck or boat. Inspection fee shall be 50 cents per truck load of less than one ton, or 50 cents for each additional ton of fish, oysters, shrimp, etc. (Acts 1937-38, Ex. Sess., pp. 332, 334; 1939, p. 316; 1945, p. 315.)
42-1104. Application for wholesale fish dealers' licenses.-Each and every person desiring to engage in the business of wholesale fish dealer in the State shall annually on or before the first day

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of January in each and every year make application to the Commissioner of Agriculture for a license in which such applicant shall state his name, his post-office address, the nature of business in which he desires to engage, and the place at which he proposes to conduct his business. Such applicant shall also furnish to the Commissioner such other and additional information as said Commissioner may require. When such information is furnished the Commissioner of Agriculture shall advise the applicant the amount of the license tax required of such applicant, and when said annual license tax is paid the Commissioner of Agriculture shall issue to such applicant a license which shall particularly state the nature of the business which the applicant thereunder is authorized to conduct in this State and the place or places from which it may be conducted. (Acts 1937-38, Ex. Sess., pp. 332, 335.)

42-1105. License fee, when payable.-The annual license fee shall be payable on or before January 1st of each and every year: Provided, however, that whenever an application is submitted after July 1st of any year, the annual license fee for the remaining portion of such year shall be one-half of the annual license fee hereinabove specified. (Acts 1937-38, Ex. Sess., pp. 332, 335.)

42-1111. Revocation of Hcense.-The license of any wholesale fish dealer is subject to revocation by the Commissioner of Agriculture for violation of any law, rule, or regulation pertaining to the sale or distribution of seafoods or fish. (Acts 1937-38, Ex. Sess., pp. 332, 337.)

42-9924. Violation of Chapter 42-11, regulating wholesale dealers in fish and seafoods.-Any person violating any provision or section of Chapter 42-11, regulating fish and seafoods, or any valid rule or regulation promulgated by the Commissioner of Agriculture pursuant to the terms of said Chapter, shall be deemed guilty of a misdemeanor and upon conviction shall be punished by imprisonment for not less than 30 days nor more than six months or by a fine of not less than $50 nor more than $500, or by both fine and imprisonment in the discretion of the court. (Acts
1937-38, Ex. Sess., pp. 332, 337.)

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283

CHAPTER 31.
NAVIGABLE STREAMS PHOSPHATE MINING
LICENSE TAX.
43-401. (1977) Rights of discoverers of phosphate deposits; licenses to dig, etc.-Whenever any person shall discover phosphate rock or phosphatic deposits in the navigable streams or waters of this State, or in any public land on their banks or margins, and shall file with the Secretary of State notice of said discovery and a description of the location thereof, he shall be entitled to receive from the Secretary of State a license giving him or his assigns the exclusive right, for 10 years from the date of said license, of digging, mining, and removing from the aforesaid location and from an area for a distance of five miles in any or all directions therefrom the phosphate rock and phosphatic deposits that may be found therein: Provided, that persons receiving or holding such licenses shall in no way interfere with the free navigation of the streams and waters, or the private rights of any citizen residing on or owning the lands upon the banks of the said navigable rivers and waters: Provided, that no person, natural or artificial, shall have the privilege of locating a claim within 20 miles of any other claim for which he has received a license, during the continuance of such license. (Acts 1884-5, p. 125.)
43-402. (1978) License to dig phosphates and other fees.Licenses shall be granted upon the express condition that the grantees shall pay to the Treasurer of this State the sum of $1 per ton for every ton of phosphate rock and phosphatic deposit mined and removed from said navigable rivers and waters and the banks and margins thereof; said grantees shall pay the Treasurer the sum of $100 as a license fee before commencing business under said license'. (Acts 1884-5, p. 125.)
43403. (1979) Affidavit and bond, filing by licensees.-Before commencing operations, the holders of each of said licenses shall file, or cause to be filed in the office of the State Treasurer,

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an affidavit and bond in the penal sum of $20,000, approved by the Attorney General, and conditioned that the said holders shall make true and faithful returns to said Treasurer, annually, on or before the first day of October, and oftener if required by the said Treasurer, of the number of tons of phosphate rock and phosphatic deposits mined and removed by him or them from the beds of the navigable streams and waters and the banks or margins thereof, and shall punctually pay to the Treasurer, annually, on the first day of October, $1 per ton for every ton of phosphate rock and phosphatic deposits by him or them mined and removed from the beds of the navigable streams and waters and the banks and margins thereof during the year preceding. (Acts 1884-5, pp. 125, 126.)

43-404. (1980) Lapse of licenses.-Any license granted under the provisions of this Chapter shall lapse and become void unless within three years from the date of the license the privilege granted shall be utilized and work in good faith shall be commenced. (Acts 1884-5, pp. 125, 127.)

439902. (201 P. C.) Digging, cleansing, etc., phosphate rock or phosphatic deposits from beds of navigable streams.-Any person, natural or artificial, who, without first having obtained a license, and not engaged in the prosecution of searches authorized by law, shall dig, mine, remove, or cleanse phosphate rock or phosphatic deposits from the beds of the navigable streams of this State, or the banks and margins thereof, when the property of the State, shall be guilty of a misdemeanor. (Acts 1884-5, p. 126.)

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PART IV.
INSPECTION, EXAMINATION AND REGULATORY FEES.
CHAPTER 1.
APPLE INSPECTION STAMP FEE.
5-801. Grading and marking apples.-The Commissioner of Agriculture is hereby directed to establish and promulgate, from time to time, official standard grades for all closed packages of apples,1 by which the quantity, quality, and size may be determined, and prescribe and promulgate rules and regulations governing the marketing which shall be required upon packages of apples for the purpose of showing the name and address of the producer or packer, the variety, quantity, quality, and size of the product, or any of them: Provided, that the Commissioner of Agriculture shall establish a grade of immature apples and an unclassified or similar marking for all apples not included in the other grades established. (Acts 1927, p. 191; 1933, p. 206.)
5-802. Packages to be marked and stamps attached. Bills of lading for apples.-Whenever such standard for the grade or other classifications of apples under this Chapter becomes effective, every closed package containing apples grown and packed for sale or transported for sale by any person, firm, company, or organization shall bear conspicuously upon the outside thereof,
1 The Act of 1927 from which this section was codified included peaches. (Acts 1927, p. 191.) This Act was amended in 1929. (Acts 1929, pp. 305, 308.) In 1933 the General Assembly amended the 1927 Act by striking the word "peaches" therefrom wherever it appeared. This Act, however, did not purport to amend the 1929 Act which amended the 1927 Act. (Acts 1933, p. 206.) The compilers of the Code have eliminated the word "peaches" from the section. As far as known, the legality of the 1933 Act has never been raised.

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in plain words and figures, such markings as are prescribed by the Commissioner of Agriculture under the provisions of this Chapter. Every crate or package of apples shipped from any point shall qear an adhesive stamp showing that they are classified under this Chapter, which stamp shall be sold by the Commissioner of Agriculture to applicants therefor for not more than one-half cent each.
Each bill of lading issued for a carload of apples loaded in bushel baskets or boxes, shipped from any point within the State, shall contain an adhesive stamp, the price of which shall be $3, showing that the contents of said car is classified under the provisions of this Chapter.
Each bill of lading issued for a carload of apples, shipped from any point within this State, loaded in smaller containers than one bushel, shall bear an adhesive stamp, the price of which shall be $3.50, showing that the contents of said car is classified under the provisions of this Chapter. Said stamps shall be sold by the Commissioner of Agriculture to the applicant, and shall be placed on said packages by the shipper, and on the bills of lading by the shipper at the time of the issuance of the same. (Acts 1927, p. 191; 1929, pp. 305, 308; 1933, p. 206.)

5-9928. Violation of Chapter relating to grading and shipping of a.pples.-Any person, firm, company, organization, or corporation, who shall violate any of the provisions of Chapter 5-8, relating to the grading, marking, shipping, etc., of apples, shall be punishable by a fine of not more than $500 or imprisonment for a period not to exceed 90 days, either or both, for each offense. (Acts 1927, p. 192.)

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CHAPTER 2.
COMMERCIAL FEED INSPECTION FEES.
42-201. (2106) Concentrated commercial feediing stuff.-The term "concentrated commercial feeding stuff," as used herein, shall include cottonseed meal, linseed meal, corn and cob meal, cocoanut meal, gluten feeds, gluten meal, germ feeds, corn feeds, starch feeds, sugar feeds, dry brewer's grains, malt sprouts, dried distiller's grain, dried beet refuse, hominy feed, cerealine feeds, rice meal, rice brans, rice polish, peanut meal, oat feeds, corn and oat feeds, corn bran, wheat bran, wheat middlings, wheat shorts, ground beef or fish scraps, mixed feeds, clover meal, alfalfa meal and feeds, peavine meal, cottonseed meal feeds, whole seeds and grains and meals, mixed or unmixed, made from such seeds or grains, and all other materials of a similar nature. (Acts 1906, pp. 83, 90.)
42-202. (2107) Registration of feeding stuff.-Every lot or parcel of concentrated commercial feeding stuff and condiment feed used for feeding domestic animals or poultry, sold, or offered or exposed for sale, shall be registered annually with the Commissioner of Agriculture, and shall have affixed thereto, or printed on the bag or other package, in a conspicuous place on the outside thereof, a legible and plainly printed statement, clearly and truly certifying the number of net pounds of feeding stuff contained therein: Provided, that all concentrated commercbl feeding stuffs shall be in standard-weight bags or packages of 50, 75, 100, 125, 150, 175, or 200 pounds each; also the name, brand, or trade-mark under which the article is sold; the name and address of the manufacturer, importer, or jobber, and a statement of the maximum percentage it contains of crude fibre, and the minimum percentage it contains of crude fat and crude protein, allowing one per cent. of nitrogen to equal six and one-quarter per cent. of protein; both constituents to be determined by the method in use at the time by the Association of Official Agricultural Chemists of the United States. Such registration shall be made on blanks furnished by the Commissioner of Agriculture,

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on request, and be accompanied by a fee of two dollars for each brand offered for registration. All such moneys collected shall be deposited in the State treasury to the' credit of the Department of Agriculture to be used in enforcing this Chapter. (Acts 1906, pp. 83, 90; 1937, p. 453.)

42202a. Registration with Commissioner of Agriculture by manufacturers, mixers, jobbers, and distributors.-Every manufacturer, mixer, jobber or distributor shall, before selling or offering for sale any commercial feed or feeding stuff, register the same with the Commissioner of Agriculture, giving full and detail information as to the composition thereof; and provided, further, that nothing in this Chapter shall be construed as requiring or compelling any manufacturer, mixer, jobber, or distributor of feeds, to disclose their trade formulas. Also the common names of the ingredients as defined by the American Association of Feed Control Officials. (Acts 1945, p. 213.)

42203a. License after registration. Sale without license unlawful.-After such registration the manufacturer, mixer, jobber or distributor shall apply to the Commissioner of Agriculture for license to sell the same within the State. Such license must be granted without charge. It shall be deemed a violation of this Chapter to sell or offer for sale in the State any commercial feed or feeding stuff without first obtaining such license. (Acts 1945, pp. 213, 214.)

42-205. (2110) Inspection fees on commercial feeding stuffs.Each manufacturer, importer, jobber, agent, or seller of any concentrated commercial feeding stuffs shall pay to the Commissioner of Agriculture an inspection tax of 20 cents per ton for each ton of such concentrated feeding stuffs sold, or offered or exposed for sale, and shall affix to each car shipped in bulk, and to each bag, barrel, or other package of such concentrated feeding stuff, a stamp to be furnished by said Commissioner of Agriculture, indicating that all charges specified in this section have been paid: Provided, that the inspection tax of 20 cents per ton shall not apply to cottonseed hulls, hays and straws, whole seeds and grains and pure meals made from whole grains and seeds, not mixed with other substances, but sold separately as distinct articles of commerce. Should any of these materials otherwise exempt be mixed or adulterated with any substance for the purpose of sale, the package which contains it, or in which it is offered

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for sale, shall have plainly marked or indicated thereon the true composition of the mixture or the character of the adulteration. Tax stamps shall be in denominations as follows: One-half cent, three-quarters cent, one cent, one and one-quarter cents, one and one-half cents, one and three-quarter cents, two cents, and multiple thereof. The Commissioner of Agriculture may prescribe the form of such tax stamps. Whenever a manufacturer, importer, or jobber of a concentrated feeding stuff shall have filed the statement named in 42-202, and paid the inspection tax, no agent or seller of said manufacturer, importer, or jobber shall be required to file each statement or pay such tax. (Acts 1906, pp.
83, 91.)

42206. (2111) Commissioner of Agriculture may refuse to register certain feeding stuffs.-The Commissioner of Agriculture shall have the power to refuse the registration of any feeding stuffs under a name which would be misleading as to the materials of which it is made, or when the percentage of crude fibre is above, or the percentage of fat and protein is below, the standards adopted under 42-202. Should materials referred to above be registered, and should it afterwards be discovered that they are in violation of the above provision, the Commissioner of Agriculture shall have the power to cancel the registration. When the special inspector provided for in this Chapter shall be unable to cover the territory sufficient, the Commissioner of Agriculture may utilize the fertilizer inspectors in taking samples of drugs, feeding stuffs, or food products, without extra compensation. (Acts 1906, pp. 83, 92.)

42207a. Samples for analysis and feeding test, how and by whom taken, authority for assessment and collection of penalties. -Samples to be' analyzed by the State Chemist or used in feeding test by the Chief Veterinarian shall be taken by feed inspectors of the Department of Agriculture under rules and regulations prescribed by the Commissioner of Agriculture. The number of packages from which a sample is taken, the preparation of such sample for analysis, and the collection of a penalty arising hereunder shall in so far as practical be the same as now prescribed by laws for taking samples of commercial fertilizer. The same power and authority now vested in the Commissioner of Agriculture for the assessment and collection of penalties under the fertilizer laws is hereby adopted as part of this Chapter and made applicable to commercial feed and feeding stuffs. Any penalties arising under the provisions of this Chapter, except penalty for

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failure to attach tags and inspection stamps, shall be collected by the Commissioner of Agriculture for the use and benefit of the feeder or feeders using such feed or feeding stuff: Provided, further, however, that the Commissioner shall have no authority to waive any of the penalties imposed under this Chapter. (Acts 1945, pp. 213, 214.)

42-209. (2114) Feeding stuff tax stamps, application for and use .of; evidence; use of left-over stamps.-All manufacturers and manipulators, importers, and jobbers, or agents representing them, who have registered their feeding stuff in compliance with this Chapter, shall forward to the Commissioner of Agriculture a request for tax stamps, stating that said stamps are to be used upon brands of feeding stuffs registered in accordance with this Chapter, and said request shall be accompanied by the sum of 20 cents per ton as an inspection tax, except in case of cottonseed meal, where the tax of 10 cents per ton shall be paid; whereupon it shall be the duty of the Commissioner of Agriculture to issue stamps to the party applying, who shall attach a stamp to each bag, barrel, or package thereof, which, when attached to asid package, shall be prima facie evidence that the seller has complied with the requirements of this Chapter. Any stamps left in the possession of the manufacturer, manipulator, importer, jobber, or agent, may be used in another season. (Acts 1906, pp. 83, 93.)

42-211a. Penalties for failure to attach analysis tags and inspection stamps to feedstuff.-For failure to attach analysis tags as now provided by law, or for failure to attach inspection stamps as now provided by law, to any feed or feedstuff sold or offered for sale within the State, a penalty of $1 per ton is hereby levied, this penalty to be supplemental, and in addition to the 20 cents per ton inspection fee as now required, such penalty to be paid in to the State treasury as other revenues of the' Department of Agriculture. (Acts 1945, pp. 213, 216.)

42-212. Refunds; use of moneys collected.-The Commissioner of Agriculture, and the State Chemist shall have the power to assess and collect refunds to cover deficiencies in grade on any feeding stuff, as determined by an official analysis, and refunds so collected shall be distributed pro rata among actual consumers of such feed. In case s.uch consumers cannot be located, such moneys or parts thereof as remain undistributed shall be deposited

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in the State treasury to the credit of the Department of Agriculture, and may be used only for the expenses incurred in the enforcement of this Chapter. In any controversy or prosecution arising under the provisions of this Chapter, the certificate of the State Chemist or other State officer making the analysis or inspection, when duly sworn to by such officer, shall be prima facie evidence of the facts therein certified. (Acts 1937, pp. 454, 455.)

42-9922. Violation of Chapter 42-2, relating to commercial feeding stuff.-Any manufacturer, mixer, importer, jobber, firm,
association, corporation or person who shall sell, offer or expose for sale, or distribute in this State, any commercial feeding stuffs without having attached, thereto, or furnished therewith, such tax stamps and labels as required by the provisions of Chapter
42-2, or who shall use any tax stamps a second time, or use a counterfeit of such tax stamps, or shall impede, obstruct, hinder or otherwise prevent or attempt to prevent said Commissioner of Agriculture or his authorized agent in the performance of his duty in connection with the provisions of said Chapter, or who i shall sell, offer or expose for sale or distribute in this State any . commercial feeding stuffs as defined in 42-201, without complying with the provisions of said Chapter, or who shall sell, offer or expose for sale or distribute in this State any commercial feeding stuffs which contain a substantially smaller percent. of protein or fat, or a substantially larger per cent. of crude fibre than is certified to be contained therein, or who shall fail to properly state the specific common name of each, and every ingredient used in its manufacture, or violate any other provision of said Chapter, or official rules and regulations relative thereto, shall be deemed guilty of a violation of said Chapter, and upon conviction thereof shall be fined for each subsequent violation, or upon failure to pay the same shall be punished as for a misdemeanor. (Acts 1937, pp. 454, 455.)

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CHAPTER 3.
DAIRY AXD DAIRY PRODUCT INSPECTION FEES.l
42-501. Enforcement of Law.-The Commissioner of Agriculture, by himself or his deputies, shall be charged with the enforcement of this Chapter. (Acts 1929, pp. 280, 292; 1935, p. 167.)
42-502. Definitions.-For the purpose of this Chapter, (1) the term "dairy manufacturing plants" shall embrace creameries, condenseries, public dairies, butter, cheese, ice cream, and other like factories, and such other concerns as manufacture for sale dairy products, either at wholesale or retail. (2) The term "public dairies" shall mean any place where milk and cream are purchased from producers and sold or kept for sale, either at wholesale or retail. (3) The term "milk or cream station" shall mean any place where milk or cream may be received or purchased and held for shipment or delivery to a dairy manufacturing plant. (4) The term "milk or cream brokerage" shall mean any business that is conducted for the purpose of purchasing milk, cream, or butter fat with the intent of resale without being converted into a finished product. (5) The term "field superintendent" shall mean any qualified person who is the duly authorized representative of any person, firm, company, or corporation engaged in buying, selling, or manufacturing dairy products, and who has supervision over buying stations and operators. (6) The term "cream tester" shall mean any person who performs the act of sampling or testing milk, cream, or other dairy products, the test of which is to be used as a basis of making payment for said products. (Acts 1929, pp. 280, 281.)
42-505. Licensing of cream testers; fee.-It shall be the duty of the Commissioner of Agriculture to establish a department for the licensing of cream testers and of testing apparatus for milk and cream. Cream testers' licenses shall be issued for a period
1 Other fees are required by the Milk Control Board. See 42-525, p. 304, et cetera.

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of one year from date of issue, unless previously revoked for cause. Applications for new licenses by cream testers whose licenses shall have expired shall be granted upon payment of the required fee, provided the applicant shall not have been found guilty of making fraudulent tests or of otherwise violating any of the provisions of this Chapter or shall not have permitted his license to lapse for a period of 12 months. It shall be unlawful for any person, firm, or corporation to employ as a tester any person who does not have a license to operate testing apparatus for milk and cream. It shall be unlawful for any person operating testing apparatus for milk and cream to fail to have said license posted in a conspicuous place in plain view of all persons entering the room in which all testing is done. The fee for issuing said license shall be $5, payable upon issuance of the license. The same fee of $5 shall accompany the application for the renewal of license. (Acts 1929, p. 280; 1935, p. 167.)

42-513. Licenses and fees therefor.-No person, firm, or corporation shall build a wholesale or retail milk plant to manufacture butter, ice cream, cheese, condensed milk or milk powder without first having applied for and obtained a license, signed by the Commissioner of Agriculture, bearing the seal of his office. Such license shall be conspicuously displayed in the place of business of the manufacturer, who shall pay the quarterly butterfat tax in accordance with the following schedule:
Creameries: Each person, firm, partnership, company, or corporation engaged in the manufacture of butter shall pay, through the office of the Commissioner of Agriculture, not later than the 15th day of January, April, July and October, five cents for each 1,000 pounds of butter fat purchased from producers during the three preceding calendar months.
Ice cream factories: Each person, firm, partnership, company or corporation engaged in the manufacture of ice cream shall pay, through the office of the Commissioner of Agriculture, not later than the 15th day of January, April, July and October, 50 cents for each 1,000 gallons of ice cream manufactured during the three preceding calendar months.
Cheese factories: Each person, firm, partnership, company or corporation engaged in the manufacture of cheese shall pay, through the office of the Commissioner of Agriculture, not later than the 15th day of January of each year, five cents for each 1,000 pounds or fraction thereof of butter fat purchased during the preceding year.

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Condenseries and milk powder plants: Each person, firm, partnership, company or corporation engaged in the manufacture of condensed milk, condensed skimmed milk, powdered milk or powdered skimmed milk, shall pay, through the office of the Commissioner of Agriculture, not later than the 15th day of January, April, July and October, five cents for each 1,000 pounds of butter fat purchased during the three preceding calendar months.
Milk plants: Each person, firm, partnership, company or corporation engaged in the pasteurization of milk or the bottling of raw or pasteurized milk or the handling of whole milk for the purpose of wholesale or retail sale, shall pay, through the office of the Commissioner of. Agriculture, not later than the 15th day of January, April, July and October, five cents for each 1,000 gallons of milk purchased during the three preceding calendar months.
Nothing in this Chapter pertaining to the' manufacture of butter shall apply to farmers or producers of milk and cream when churning milk or cream produced on their own farms into what shall be known as dairy, country, or farm butter, or to prohibit such producers from making cheese out of milk and cream produced on their own farms, or prevent them from selling their milk or cream to individuals, hotels, restaurants or boarding houses. (Acts 1929, pp. 280, 288; 1935, p. 167.)

42-514. Cream tester's and field superintendent's licenses; fee. -It shall be unlawful to establish a cream- or milk-buying station and install any person or persons as station operators without first having obtained a cream tester's license from the Commissioner of Agriculture.
Field superintendent's license may be obtained by making application to the Commissioner of Agriculture, passing the examination given under his direction, and paying the annual fee of $5, such licenses being renewable each year on the payment of the annual fee unless canceled because the holder thereof shall have been found guilty of violating the dairy law or the rules and regulations based thereon. (Acts 1929, pp. 280, 290; 1935, p. 167.)

42-515. Milk- or cream-buying atation license; fee.-It shall be unlawful to establish any milk- or cream-buying stations without first having obtained a station license from the Commissioner of Agriculture. Such license may be obtained by making application

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accompanied by the annual fee of $2, such license to be in force for one year, subject to revocation by the Commissioner of Agriculture at any time' the station shall be found to be constructed or operated in violation of the provisions of this Chapter. (Acts 1929, pp. 280, 290; 1935, p. 167.)

42-516. Milk and cream brokers.-Any individual, firm, or corporation purchasing either raw or pasteurized milk for resale, restaurants, hotels, and drug stores who dispense such milk as personal service in their business excepted, shall be classified as milk or cream brokers. (Acts 1937, pp. 725, 726.)

42-517. Reports as to milk and cream purchased.-Creameries, ice cream plants, milk plants (and cream and milk stations when buying cream or milk for plants operating outside' the State) shall report annually on or before the 1st day of January of each year the amount of milk or cream or both purchased during the year, with the amount of fat in the milk or cream, and price paid for same. Any other data or statistics desired by the Commissioner of Agriculture shall be reported to him by said parties, according to and on blanks furnished by the Commissioner. The above concerns shall keep complete and accurate records of their business, and the Commissioner of Agriculture shall have free access to all such records.
Plants located outside the State but which buy their milk and cream in this State shall be subject to all regulations specified within this Chapter, being subject to the payment of all taxes and licenses and the butter-fat tax on volume of the raw material purchased within this State. (Acts 1929, pp. 280, 290; 1935, p. 167.)

42-520. License to operate milk or cream brokerage business; reports.-It shall be unlawful to engage in or operate a cream or milk brokerage business without first obtaining a license from the Commissioner of Agriculture. Each milk or cream brokerage firm and each dairy manufacturing plant (milk plant) shall furnish the Commissioner of Agriculture a monthly report, on blanks furnished by the Commissioner of Agriculture, showing the amount of milk and cream handled and the source from which it is supplied. (Acts 1937, pp. 725, 726.)

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42-521. Annual license fee of milk and cream brokers.-Each milk and ice cream brokerage business as herein defined and each milk plant as defined in 42-513 shall pay an annual license fee of $10. (Acts 1937, pp. 725, 726.)

42-9913. Violation of law relating to dairies and dairy products. -Any person, firm or corporation, and any officer, agent, representative, servant or employee of such person, firm or corporation who shall violate any of the provisions of Chapter 42-5, regulating dairies and dairy products, shall be guilty of a misdemeanor, and his or their permit or license shall be subject to suspension or cancellation by the Commissioner of Agriculture. Upon conviction the offender shall be punished by a fine of not less than $25 nor more than $500 for each offense. (Acts 1929, p. 280; 1935, p. 167.)

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CHAPTER 4.
EGG INSPECTION FEE.
42-904. Registration of dealers selling eggs.-All wholesalers, commission merchants, brokers, retailers, and dealers of any kind or character, who may desire to sell or offer for sale in the State of Georgia, eggs, shall first file with the Commissioner of Agriculture of the State of Georgia, upon forms furnished by said Commissioner, the name of the firm or person desiring to offer for sale eggs in such State, either by themselves or by their agent, together with the address of said firm or person and the type or kind of eggs to be offered for sale. (Acts 1935, p. 365.)
42-907. Inspection fee on eggs.-Authority is hereby vested in the Commissioner of Agriculture to impose an inspection fee of two cents on each 30-dozen case of eggs or its equivalent, such fee to be placed in the general inspection fund of the Department of Agriculture to provide enforcement of this Chapter.
Thirty pounds of frozen eggs or 10 pounds of powdered eggs shall be considered a case of eggs and carry a two-cent stamp. All retail dealers who buy bulk eggs from farmers or others on which inspection fee has not "been paid shall keep an accurate record of such eggs sold at retail to the consumer and at the end of each month make a report to the Department of Agriculture stating the number of dozens so handled, and include with the report sufficient inspection fee stamps at the rate of one two-cent inspection fee stamp for each 30 dozen eggs handled. (Acts 1935, p. 366; 1937, pp. 639, 643.)
42-914. Inspection fee stamp.-Each case of eggs must have a two-cent inspection fee stamp, and the stamp shall be canceled by writing or stamping the date the eggs were packed and the certificate number of the packer in the spaces provided on the stamp for same. (Acts 1937, pp. 639, 642.)

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42-9920. Violation of egg-marketing law; duty of solicitors general to prosecute offenders.-Any person, firm, or corporation, who shall violate' any of the provisions of Chapter 42-9, prescribing marketing regulations for eggs, shall be guilty of a misde-
meanor. It shall be the duty of the solicitors general and solicitors of all city courts to prosecute all persons charged with the violation of any provisions of said Chapter as soon as the evidence has been transmitted to them by the Commissioner of Agriculture. (Acts 1935, pp. 364, 367.)

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CHAPTER 5.
FERTILIZER AND ACID PHOSPHATE INSPECTION FEES.
5-1101. Registration of brands of fertilizer; analysis; fee.Every manufacturer and mixer selling or offering for sale any fertilizer or fertilizer material shall first file annually with the Commissioner of Agriculture, upon forms supplied by the Commissioner for that purpose, a registration of each brand of fertilizer or fertilizer material to be offered for sale, giving the name and address of the manufacturer or mixer, together with the name of each place at which they may desire to do business in this State, the guaranteed analysis thereof, stating the sources from which the phosphoric acid, nitrogen and potash are derived and giving the percentage of organic nitrogen, the percentage of inorganic nitrogen and the percentage of the total amount of nitrogen, and stating what proportion of the potash is sulphate, if any. For the purpose of this Chapter, organic nitrogen shall be that derived from animal or vegetable matter, and all other nitrogen shall be classed as inorganic. The application shall be accompanied by a fee of $5 for each brand of fertilizer or fertilizer material which they may desire to sell. (Acts 1929, p. 228.)
5-1102. License for fertilizer dealers.-Every person, before offeringany fertilizer or fertilizer material for sale or exchange in this State, shall procure a license from the Commissioner of Agriculture authorizing such person to sell or exchange or deal therein. Such license shall be issued by the Commissioner on payment of fee of $1 and shall expire on the 31st day of December of each year. (Acts 1929, p. 228.)
5-1104. (1794) Sale without registration illegal. Statements under oath of fertilizer sold and tags bought.-It shall not be lawful for any manufacturer or company, either by themselves or their agent, to offer for sale any fertilizer or fertilizer material that has not been registered with tlie Commissioner of Agriculture as required by this Chapter. The fact that the purchaser

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waives the inspection and analysis thereof shall be no protection to said party selling or offering the same for sale. To require all fertilizer manufacturers or companies to file with the Commissioner of Agriculture a statement under oath of all fertilizer sold and all tags bought, setting forth fees and the last serial number, the report to be made by all fertilizer manufacturers or companies at the end of the fiscal year. (Acts 1901, pp. 65, 68; 1943, pp.
294, 295.)

5-1118. (1793) Fertilizer tag tax. Payments to Department of Agriculture.-All manufacturers and manipulators or agents representing them, who have registered their brands in compliance with this Chapter, shall forward to the Commissioner of Agriculture a request for tax tags, stating that said tags are to be used upon brands of fertilizers or fertilizer materials registered in accordance with this Chapter, and said request shall be accompanied with the sum of 30 cents per ton as an inspection fee; whereupon it shall be the duty of the Commissioner of Agriculture to issue tags to parties applying, who shall attach a tag to each bag, barrel or package thereof; all fertilizer tags must have' consecutive numerical serial numbers, which, when attached to said package shall be prima facie evidence that the seller has complied with the requirements of this Chapter. Any tags left in the possession of the manufacturer may be used for another season and shall not be redeemed by the Department of Agriculture. The entire amount arising from the fee of 30 cents a ton shall be paid into the State treasury as rapidly as collected. (Acts 1921, p. 100; 1921, p. 191; 1943, pp. 294, 295.)

5-1121. (1795) Commissioner's duty as to collections.-It shall be the duty of the Commissioner of Agriculture to keep a correct account of money received from the inspection of fertilizers and pay same into the treasury from day to day as received. (Acts 1898, p. 99; 1912, p. 56; 1913, p. 42.)

5-1401. (1796) Authority to sell in bulk.-It shall be lawful for manufacturers, jobbers, dealers, and manipulators of commercial fertilizers and fertilizer material to sell or offer for sale acid phosphate or other fertilizer materials in bulk to persons, individuals. or firms who desire to purchase the same for their own 'use on their own lands but not for sale. (Acts 1903, p. 94.)

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301

5-1402. (1797) Inspection, etc.-The Commissioner of Agriculture shall have the authority to establish such rules and regulations in regard to the registration, inspection, sale, and analysis of acid phosphate or other fertilizer materials, in bulk, sold to persons, individuals, or firms who desire to purchase and use the same as provided in the preceding section, as shall not be inconsistent with the provisions of this Chapter and as in his judgment will best carry out the requirements thereof. (Acts 1903, p. 94.)

5-1403. (1798) Inspection fees.-The same inspection fees shall be paid by manufacturers, dealers, jobbers, and manipulators who sell acid phosphate or other fertilizer materials in bulk under this Chapter as apply to such goods when placed in sacks, barrels, or boxes under the general fertilizer laws, and such inspection fees shall be transmitted to the Commissioner of Agriculture at the time notice of shipments of such acid phosphate or other fertilizer materials in bulk are made to the purchaser provided for in this Chapter. (Acts 1903, p. 94.)

5-1404. (1799) Commissioner of Agriculture to prosecute;
fines.-It shall be the duty of the Commissioner of Agriculture to personally prosecute each and every offender under the provisions of this Chapter, and all fines arising therefrom shall be paid into and become a part of the general education fund. (Acts . 1903, p. 94.)

5-9931. Violating fertilizer laws.-Every manufacturer, mixer, jobber, or dealer violating any of the fertilizer laws of this State, shall be guilty of a misdemeanor. (Acts 1929, p. 228.)

5-9936. (1799) Violation of Chapter 5-14 governing sale of fertilizers in bulk.-Every offender under the provisions of Chapter 5-14, relating to the sale of fertilizers in bulk, shall be guilty of a misdemeanor. (Acts 1903, p. 94.)

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CHAPTER 6.
INSECTICIDE AND FUNGICIDE INSPECTION FEES.
5.1501. Registration of names.-All manufacturers and jobbers of and dealers in calcium arsenate, lead arsenate, and dust mixtures containing sulphur, lead arsenate and lime, and other insecticides and fungicides commonly used on cotton, field crops, and fruits, who may desire to offer for sale and sell such products shall first file with the Commissioner of Agriculture the name of each brand of any such preparation which they may wish to sell either directly or through agents, together with the name and business address of such manufacturers, jobbers or dealers. (Acts 1920, p. 208.)
5.1504. Tags to be attached to insecticide packages.-All manufacturers, or jobbers or agents representing them, who have registered their brands of the preparation heretofore mentioned shall apply to the Commissioner of Agriculture for tags to be attached. to each package of the aforementioned preparation, and with such request, the sum of 25 cents per ton, as an inspection fee. Thereupon, the Commissioner of Agriculture shall supply all such applicants with the requisite number of tags which later, attached to each package of calcium arsenate, lead arsenate, and dust mixtures containing sulphur, lead arsenate, and lime, and other field insecticides and fungicides commonly used on cotton, field crops, and fruit, shall be prima facie evidence of compliance with the provisions of this Chapter. Tags left over from one season shall not be used next or succeeding season or be redeemed by the Commissioner of Agriculture. (Acts 1920, p. 209.)
5.1505. Samples taken by inspectors. Expenses.-Samples of calcium arsenate, lead arsenate, and dust mixtures containing sulphur, lead arsenate, and lime, and other insecticides and fungicides commonly used on cotton, field crops and fruit shall be taken by fertilizer inspectors appointed by the Commissioner of Agriculture, but they shall not be allowed additional compensation for

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such service; they shall, however, be reimbursed in the matter of actual traveling expenses paid, under the rules of the Department of Agriculture, when engaged in inspecting fertilizers. Samples of calcium arsenate, lead arsenate, and dust mixtures, containing sulphur, lead arsenate and lime, and other insecticides and fungicides commonly used on cotton, field crops, and fruit, shall be taken in the same manner now observed in taking samples of fertilizers. (Acts 1920, p. 210.)

5-1507. Standard; rules and regulations.-The State Entomologist is hereby authorized and required to fix a standard for calcium arsenate, lead arsenate, and dust mixtures, containing sulphur, lead arsenate, and lime, and other insecticides and fungicides commonly used on cotton, field crops, and fruit, and to make such rules and regulations as, in his judgment, shall be necessary for the protection of the people, and make thoroughly effective the provisions of this Chapter, and such regulations shall have the force of law. (Acts 1920, p. 211; 1931, pp. 7, 41.)

5-1508. Duty to prosecute violators of law.-It shall be the duty of the Commissioner of Agriculture to prosecute each and every violator of any of the provisions of this Chapter. (Acts 1920, p. 211.)

5-9937. Violation of Chapter 5-15, relating to insecticides, etc.

Fines for educational fund.-Any person who shall violate any

of the provisions of Chapter 5-15, relating to insecticides and

fungicides, shall be deemed guilty of a misdemeanor. All fines

arising therefrom shall be paid into the State treasury and shall

become a part of the State educational fund. (Acts 1920, pp. 208,

211.)



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CHAPTER 7.
MILK CONTROL BOARD FEES.l
42-525. Creation of Milk Control Board; appointment; term of office; compensation.-There is hereby created a Milk Control Board to consist of eight members. The membership of the Board shall be maintained to include two producers; two producer-distributors, one of whom shall be a member of a cooperative marketing association; one distributor; two consumers, and one store licensee. The members of the Board shall be appointed by and shall serve at the pleasure of the Governor and not more than two members of said Board shall be appointed from anyone congressional district of the State. Each appointed member shall be paid from the milk control fund $6 for each day actually engaged in official functions of the Board plus subsistence and necessary traveling expenses. (Acts 1937, pp. 247, 250; 1939, pp. 132, 133; 1945, pp. 410, 412.)
42-527. Milk sheds; designation.-Upon its organization, the Board shall designate natural marketing areas within the State, each of which shall constitute a milk shed, and the Board may, from time to time thereafter, designate additional milk sheds or combine two or more milk sheds in which this law is effective. (Acts 1937, pp. 247, 250.)
42-533. Licenses to producers, producer-distributors, stores and distributors.-In any milk shed where the provisions of this IMV once apply, it shall be unlawful for any producer, producer-distributor, store, or distributor to produce, sell, buy, handle, or distribute milk unless such person be duly licensed as provided by this law. It shall be unlawful for any such person to buy, sell, handle, or distribute milk which he knows or has reason to believe has been previously dealt with or handled in violation of any provision of this law. (Acts 1937, pp. 247, 253.)
1 The Commissioner of Agriculture is also required to collect various inspection fees from dairies and on dairy products. See 42-501, p. 292, et cetera.

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42-534. Application for milk dealer's license.-An applicant for a license to operate as milk dealer, producer, producer-distributor or store shall file an application upon a blank prepared under authority of the Board. An applicant shall state such facts concerning his circumstances and the nature of the business to be conducted as in the opinion of the Board are necessary for the administration of this law. Such application shall be accompanied by any license fee required to be paid in advance. The Board may classify licenses and may issue licenses to milk dealers to carryon a certain designated kind of business only, or the same may be limited to a particular city or village or to a particular market or markets in the State, and may specify the place or places where milk may be received from producers. Each application for a license shall be in writing under oath. If the applicant is doing business within any municipality or county within any such milk shed which requires a health permit to do business, he shall accompany his application with such evidence as may be required by the Board that he holds such a permit. Application shall be duly made within 30 days after this law takes effect in any milk shed by all persons required herein to be licensed in such milk shed. The license year shall commence on the day this law applies to any given milk shed and end on the 31st day of December following. An application must be duly made at least 30 days before the commencement of the license year by all milk dealers then doing business in all milk sheds where this law applies. Any annual license fees hereinafter fixed shall be reduced 25 per cent. in the case of any license applied for, for each fully elapi:led quarter of a calendar year prior to the issuance of such license under the provisions of this law: Provided, however, that no license fee for any period shall be less than 25 per cent. of the total. (Acts 1937, pp. 247, 253.)
42-535. License fees.-All persons required by this law to be licensed shall pay such uniform license fees as may be fixed by the Board as follows: Each store shall pay an annual fee in advance, not to exceed $2.50. Each producer shall pay a fee, not in excess of two cents for each 100 pounds of milk produced. Each producer-distributor shall pay a fee, not in excess of two cents for each 100 pounds of milk produced or received by him from any producer, producer-distributor, or distributor. Each distributor shall pay a fee, not in excess of two cents for each 100 pounds of milk received. Producer, producer-distributors, and distributors shall pay their fees monthly on the foregoing basis with respect to the milk handled during the preceding month,

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provided that it is the intention of this section that no fee shall be required with respect to any milk sold to be used for ultimate consumption within territory which is not within a milk shed to which this law may be applicable. (Acts 1937, pp. 247, 254; 1945, pp. 410, 414.)

42-536. Distributors to give bond.-Each distributor buying milk from producers for resale or manufacture shall execute and file a bond, unless relieved therefrom as hereinafter provided. The bond shall be upon a form prescribed by the Board, shall be in the sum fixed by it but not less than $2,000, shall be executed by a surety company authorized to do business in this State, and shall be conditioned for the prompt payment of all amounts as and when due procedure for milk sold by them to such licensee, during the license year. The bond shall be approved by the Board. (Acts 1937, pp. 247, 254.)

42-542. Bonds to be filed with application.-Bonds for the license year commencing when the law applies and for subsequent license years, shall be filed with the application. (Acts 1937, pp. 247, 256.)

42-543. Licenses granted, when.-A license shall not be granted to a person not engaged in business as a distributor, producerdistributor or producer at the time of taking effect of this law except for the continuation of a now existing business, and no license shall be granted to authorize the extension of an existing business by the operation of an additional plant or other new or additional facility, unless the Board is satisfied that the applicant is qualified by character, general fitnes, experience, financial responsibility and equipment to properly conduct the proposed business; that the issuance of the license will not tend to promote a destructive or demoralizing competition in a market already adequately served, and that the issuance of the license is :n the public interest. (Acts 1937, pp. 247, 256.)

42-561. Emergency period.-The provisions of this law shall apply during the emergency period as defined by this section. "Emergency period" means the period between the time this law takes effect and January 1, 1951. Any action of proceeding pending on that date and any right of action or cause of prosecution then accrued or existent arising out of this law or any violation

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of it may be prosecuted to final determination, and for such purposes the provisions of this law shall be deemed to be in full force and effect. (Acts 1937, pp. 247, 264; 1941, p. 256; 1945, pp. 410, 415.)

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CHAPTER 8.
PO\VDERED MILK INSPECTION STAMP FEE.
42-601. Permit to sell milk containing milk powder.-The sale or distribution of milk containing powdered milk, except as hereinafter provided, is hereby prohibited. All manufacturers, dealers in, or distributors of milk made out of milk powder, before selling, offering for sale, or distributing such milk in this State, shall secure a permit authorizing the sale or distribution of such milk, from the Commissioner of Agriculture, who is hereby authorized to issue such permit governing the sale of such milk under the regulations promulgated by him. (Acts 1931, Extra. Sess., p. 61.)
42-603. Stamps for containers of milk powder. Enforcement of Chapter.-Every manufacturer of such milk shall, before selling or offering the same for sale, make application to the Commissioner of Agriculture for stamps which shall be issued by the Commissioner of Agriculture, in suitable denominations, which stamps shall be applied to each original carton or container of milk powder used by such manufacturer. The number of stamps applied to each carton or container must amount to five cents per pound on each pound of milk powder or fraction thereof. The Commissioner of Agriculture shall enforce this Chapter through inspectors of the Veterinary Bureau, and shall not employ additional help in such Bureau for such purpose. (Acts 1931, Extra. Sess., pp. 61, 62.)
42-9914. Violation of milk powder law.-Any person, firm, or corporation who shall violate any provision of Chapter 42-6, relating to the distribution, etc., of milk containing milk powder, shall be guilty of a misdemeanor. (Acts 1931, Extra. Sess., pp. 61, 62.)

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CHAPTER 9.
BANK AND TRUST COMPANY EXAMINATION FEES.
13-401. Annual examinations.-The Superintendent of Banks shall either personally or by one of the examiners visit and examine every bank subject to his supervision at least once in each year. On every examination, inquiry shall be made as to the condition and resources of the bank, the mode of conducting and managing its affairs, the manner of keeping its accounts and the correctness thereof, the. actions of its directors, the investment bf its funds, the safety and prudence of its management, and whether the requirements of its charter and the law have been complied with in the administration of its affairs, and as to such other matters covered by this Title as the Superintendent of Banks may prescribe. (Acts 1919, p. 145; 1945, pp. 253, 254.)
13-402. Special examinations.-In addition to the regular annual examinations the Superintendent of Banks shall have the power and it shall be his duty in like manner to examine or cause to be examined any bank under his supervision whenever in the judgment of the Superintendent of Banks the management and condition of the bank is such as to render an examination of its affairs necessary or expedient, or whenever in the opinion of the Superintendent of Banks the interests of the public demand an examination. (Acts 1919, p. 146; 1945, pp. 253, 254.)
13-405. Fees for bank examination; "resources" defined.Each bank shall pay for each annual examination to the Superintendent of Banks, to be deposited by him to the credit of the Department of Banking, as hereinbefore provided, in proportion to its total resources or assets, exclusive of branches, not exceeding the following amounts:
Where the total resources are $150,000, or less, $30; Where the total resources are more than$150,000 and not exceeding $200,000, $45; $200,000 and not exceeding $300,000, $60;

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$300,000 and not exceeding $400,000 $ 75! $400,000 and not exceeding $500,000 $ 90; $500,000 and not exceeding $600,000 $100; $600,000 and not exceeding $700,000 120; $700,000 and not exceeding $800,000 $140 $800,000 and not exceeding $900,000 $165; $900,000 and not exceeding $1,000,000 $180; $1,000,000 and not exceeding $1,200,000, $200; $1,200,000 and not exceeding $1,400,000, $225; $1,400,000 and not exceeding $1,600,000, $250; $1,600,000 and not exceeding $1,800,000, $280; $1,800,000 and not exce'eding $2,000,000, $315; $2,000,000 and not exceeding $2,250,000, $365; $2,250,000 and not exceeding $2,500,000, $400; $2,500,000 and not exceeding $2.750,000, $450; $2,750,000 and not exceeding $3,000,000, $485; . $3,000,000 and not exceeding $3,500,000, $510; $3,500,000 and not exceeding $4,000,000, $540; $4,000,000 and not exceeding $4,500,000, $570; $4,500,000 and not exceeding $5,000,000, $600; $5,000,000 and not exceeding $6,000,000, $635; $6,000,000 and not exceeding $7,000,000, $675; $7,000,000 and not exceeding $8,000,000, $710; $8,000,000 and not exceeding $10,000,000, $750; $10,000,000 and not exceeding $12,500,000, $785; $12,500,000 and not exceeding $15,000,000, $825; $15,000,000 and not exceeding $17,500,000, $860; $17,500,000 and not exceeding $20,000,000, $900; $20,000,000 and not exceeding $25,000,000, $935; $25,000,000 and not exceeding $30,000,000, $975; $30,000,000 and not exceeding $35,000,000, $1,050; $35,000,000 and not exceeding $40,000,000, $1,125;
Where the total resources are more than $40,000,000, $1,125, plus $10 per $1,000,000 of resources over $40,000,000.
The word "resources" as used in this section, shall be deemed to mean the total resources or assets of the bank examined as to the date of such examination.
In addition to the fees hereinabove fixed, each bank operating branch offices or banks shall pay for each bank so operated fo:r each annual examination at the above rates based on the total re'sources of such branch.
For any examination herein provided to be made before permit to begin business is issued, or on any amendments to a charter, or

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on any consolidation or merger, or on any voluntary liquidation, and for any examination in or of the trust department of any bank, and in all other cases of like character, other than regular annual examinations, a fee of $25 per day for each examiner participating in such examination shall be paid for each examination,1(Acts 1919, p. 147; 1920, pp. 104, 105; 1925, pp. 119, 123; 1945, pp. 253, 255.)

13-406. Fees for examination, how collected.-In the event any bank should fail or refuse to pay on demand the amount herein fixed as fees for examinations, the Superintendent of Banks shall forthwith issue an execution in the name of the State against such bank for the amount of such fees, which shall be enforced in like manner as executions issued by the superior courts upon judgments rendered by them. (Acts 1919, p. 148.)

109-503. Duties and powers of Superintendent of Banks as to examinati,on of trust companies; fees.-Except as may hereafter be prescribed by law, the Superintendent of Banks, in addition to the duties and powers prescribed in this law, shall have, possess, and exercise all that jurisdiction, control, supervision, and authority over trust companies organized or doing business under this law, which he has or may hereafter be given by the laws of this State over State banks. He shall require reports and make examinations of said trust companies in like manner as is now required of State banks. Trust companies for this examination, supervision, and control shall pay to the Superintendent of Banks, the same fees that State banks are now or may hereafter be required to pay.2 The funds derived from this source shall be used to defray the expenses of the Department of Banking. (Acts 1927, p. 345.)

13-407. Record of examination fees.-It shall be the duty of the Superintendent of Banks to keep a record of all fees collected by him, together with a record of expenses incurred in making ex-
aminations of all banks, which record shall be embodied in his annual report to the Governor. (Acts 1919, p. 148.)

1 For examination of building and loan association by Secretary of State, see 16-417, p. 312, and credit unions by Superintendent of banks, see 25-122, p. 314.
2 See 13-405, p. 309, as to schedule of fees.

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CHAPTER 10.

BUILDING AND LOAN ASSOCIATION EXAMINATION FEES.

16410. Examination of associations.-The Secretary of States shall at least once in each year, without previous notice, examine, or cause an examination to be made into the affairs of every State chartered association, and at such other times whenever in the judgment of the Secretary of State the condition of a State chartered association renders it necessary or expedient to make an extra examination.I Copies of all such examinations or reports shall be delivered as soo11; as possible by the Secretary of State to an officer of the State chartered association. In lieu of such examination, the Secretary of State may accept an examination made by a Federal Home Loan Bank, the Federal Home Loan Bank Board, or the Federal Savings & Loan Insurance Corporation, or any certified public accountant. (Acts 1937-38, Ex. Sess., pp. 307, 311.)

16-417. Fees for examinations of building and loan associations. -For each examination of a State chartered association, pursuant to the provisions of 16-410, the Secretary of State shall charge a fee according to the following scale:

Where the assets are less than $150,000_ Where the total assets are more than-
$150,000 and not excepding $300,000__ _ 300,000 and not exceeding 500,000 500,000 and not exceeding 750,000 750,000 and not exceeding 1,000,000

_ _
._ _

$ 25
40 50 85 125

The Secretary of State shall charge each State chartered association with assets over $1,000,000 a fee for each such examination of $125, plus $35 for each $500,000 of assets, or fraction thereof over $1,000,000. (Acts 1937-38, Ex. Sess., pp. 307, 313.)

1 For examinations of banks by Superintendent of Banks, see 13-40:5, p. :309, and Credit Unions, see 25-122, p. 314.

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16-418. Execution to collect fees from building and loan asso-
ciations.-In the event any State chartered association should fail or refuse to pay on demand the amount herein fixed as fees, the Secretary of State shall forthwith issue an execution in the name of the State against such State chartered association for the amount of such fees, which shall be enforced in like manner as executions issued by the superior courts upon judgments rendered by them. (Acts 1937-38, Ex. Sess., pp. 307, 313.)

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CHAPTER 11.
CREDIT UNION EXAMINATION FEES.
25-122. Reports by credit unions to Superintendent of Banks; examination fee; revocation of certificate; illegal practices; insolvency.-Credit unions shall be subject to the supervision of the Superintendent of Banks and shall make a report of conditions to him at least semiannually, upon call and on blank forms to be supplied by him. Returns shall be verified under oath of the president and treasurer and additional reports may be required by the said Superintendent.! Any credit union which neglects to make the above reports shall forfeit to the Treasurer of the State $10 for each day of such neglect, unless excused by the Superintendent of Banks.
Each credit union shall be examined at least annually by the said Superintendent, or his duly authorized deputy. Said Superintendent may order other examinations and shall at all times be given free access to all of the books, papers, securities and other sources of information in respect to said credit union. For this purpose he shall have the power to subpoena and examine personally, or through one of his deputies, witnesses on oath and documents pertaining to the business of the credit union.
Each credit union shall pay for each annual examination, and for any other examination ordered by the Superintendent, in proportion to its total resources of assets, not exceeding the following amounts:
Where the resources are $1,500 or less, $5;
where the resources are more than $1,500 and not exceeding $2,500, $7.50;
where the resources are more than $2,500 and not exceeding $5,000, $12.50;
where the resources are more than $5,000 and not exceeding $10,000, $20;
1 For examination of banks, see 13-405, p. 309, and building and loan associations by Secretary of State, see 16-410, p. 312.

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where the resources are more than $10,000 and not exceeding $20,000, $30;
where the resources are more than $20,000 and not exceeding $30,000, $40;
where the resources are more than $30,000 and not exceeding $50,000, $50;
where the resources are more than $50,000 and not exceeding $75,000, $60;
where the resources are more than $75,000 and not exceeding $100,000, $75;
where the resources are more than $100,000 and not exceeding $150,000, $100;
where the resources are more than $150,000 and not exceeding $250,000, $125;
where the resources are more than $250,000, $150.
If a credit union neglects to make the required reports or to pay the charges herein required for 15 days, the Superintendent of Banks shall notify the credit union of his intention to revoke the certificate of approval. If said neglect or failure continue for another 15 days the Superintendent may revoke said certificate of approval and he, or one of his deputies, shall take possession of the business of such credit union and retain possession until such tIme as he may permit it to resume business or liquidate its affairs, pursuant to the banking laws of the State.
If it appears to the Superintendent of Banks that a credit union has violated any of the provisions of this Chapter, he may, by an order made over his hand and official seal, after hearing or an opportunity for a hearing has been given said credit union, direct it to discontinue the illegal methods and practices. If a credit union is insolvent or has, within a reasonable time, failed to comply with any order mailed to the last address filed by said credit union with said Superintendent, he shall immediately, or within a reasonable time thereafter, take possession until such time as he may permit it to resume business or its affairs are finally liquidated. (Acts 1925, p. 170; 1935, p. 114; 1943, pp. 279, 280.)

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CHAPTER 12.
ACCOUNTANT EXAMINATION AND REGISTRATION FEES.
84-205. Applications for certification as certified public accountants; fees; regulations; funds allocated to Board.-Each applicant shall pay with his application a fee of $25. The application shall be on a form provided by the Board.1 The fee shall entitle the applicant to the examination, and if found qualified, and certified, to a registration card, which shall expire on December 31 of the year in which same is issued. Each certified public accountant shall annually renew his registration card by the payment of a fee of $5 and complying with such regulations as may be prescribed by the Board, not inconsistent with this Chapter. All fees and moneys received by the Board shall be paid to the State Treasury as otherwise provided by law, and same are hereby allocated to said Board, for the purpose of paying the expenses of the Board and the expense incurred in the administration of this Chapter. (Acts 1935, p. 88.)
84-206. Register; contents; copies to be mailed to certain persons.-The Board shall annually, in January of each year, prepare a printed register, containing a copy of this chapter, and an alphabetical list of the names, certificate numbers, business con-
nections, and addresses of all certified public accountants to
whom registration cards have been issued for that year. Copies of such register shall be mailed to the clerk of the superior court of each county, to each bank in the State, to each certified Public Accountant and to such other persons as the Board may deem necessary. (Acts 1935, p. 89.)
1 The Act covering the examination and registration of Accountants provides for a "State Board of Examiners of Public Accountants," appointed by the Governor, who are given the power to administer and enforce the law under provisions set out (Acts 1943, pp. 212, 214; 1945, p. 294.) The administrative and regulatory provisions, however, of these Acts have been omitted. They can be found in Chapter 84-2 of the Code. Under the Re-organization Act, (Acts 1931, pp. 7, 35, section 89.) the "Joint-Secretary, State Examining Boards" administers the Act under the Secretary of State.

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84-208. Examination of applicants for certification; subjects; certification of successful applicants.-The Board shall conduct examination of all applicants for certification as certified public accountants and shall propound to such applicants questions in writing, or orally, as the Board may deem advisable, which will demonstrate the knowledge of such applicant of theory of accounts and practical accounting, auditing, commercial law, or any other related subject which the Board may deem it proper to examine such applicant. If such applicant satisfactorily passes such examination, and complies with this Chapter and the rules and regulations of the Board, he shall be certified by the Board as a certified public accountant. (Acts 1935, p. 90.)

84-209. Accountants of other States, etc.; comity.-The Board may in its discretion, without examination, issue certificates as certified public accountants to applicants who hold valid and unrevoked certificates as certified public accountants issued by another State, or political subdivision of the United States, or by or under authority of a foreign Country; provided such applicant complies with this law, and the rules of the Board, and the certificate held by him was issued after an examination which in the judgment of the Board was the equivalent of the standard established by it; provided further, that such privileges are extended by the State, politieal subdivision, or foreign Country, originally certifying such applicant to citizens of this State. (Acts 1935, p. 90.)

84-210. Revocation or suspension of certificate or registration card; grounds; notice of charge; trial; counsel, certiorari.-Any certificate or registration card issued by the Board may be revoked and cancelled, or suspended for a definite period, after a hearing, for any violation of this Chapter, or in the event the holder of such certificate or registration card is convicted of an offense involving moral turpitude, or for any other cause which the Board may deem sufficient. Before any such certificate or registration card may be revoked or suspended the Board shall give written notice to the holder thereof of the charges brought against him which may be preferred by any citizen of this State, or brought by the Board of its own motion. Such notice shall be mailed to the holder of such certificate or registration card 30 days before the date fixed for hearing. The Attorney General, or an assistant designated by him, shall represent the Board and the interests of the public. The defendant 'Shall have the right to be represented by counsel. If the Board shall find that the

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charges against such applicant have been sustained it shall enter an order revoking or suspending such certificate or registration card as herein provided. Such order shall become effective at the end of 30 days from the date thereof, unless the defendant shall, within said 30 days, present a petition for certiorari to a judge of the superior court of Fulton county and procure an order of sanction thereon. In the event of filing and sanction of such petition for certiorari such cause shall be reviewed in the superior court of Fulton county as other proceedings by certiorari. The defendant shall give bond as required by law for payment of the cost. (Acts 1935, p. 91.)

84-211. Registration of nonresident accountants; fee.-The holder of a valid and unrevoked certificate as a certified public accountant, or its equivalent, issued under the authority of any State or political subdivisIOn of the State, or any foreign Country, who is not a resident of the State of Georgia, may practice accountancy in this State by regIstering with the Board on or before January 1 of each year, and paying a fee of $10. Upon the payment of such fee the Board shall issue a certificate of such registration: Provided that this fee shall not be assessed against residents of States not assessing residents of this State. (Acts 1935, p. 92.)

84-212. Authority to practice and use title.-Any person who has received from the Board a certificate as herein provided for shall be known as a "Certified Public Accountant" and shall be authorized to practice as such, and to use such title, or the abbreviation "C. P. A.," in so doing. (Acts 1935, p. 92.)

84-215. Registration of accountants; fee; employees of certified accountants.-Within six mon.ths after this law [ 84-201, 84207, 84-215 to 84-217, 84-9902] takes effect, any person, or authorized representative of a corporation or firm, who shall be engaged in the practice of public accounting and who maintains an office for such purpose in the State of Georgia on the date of enactment of this law, shall apply for registration with the State Board of Accountancy, and upon the production of satisfactory evidence that such person, or authorized representative of a corporation or firm was so engaged on said date, the Board shall register such applicant. Any person otherwise qualified to make such application for registration who is a member of the armed forces of the United States on the date this law becomes effective

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319

may make such application within six months after the date of his honorable discharge from such service.
Such registration shall be conclusive evidence of the right of sech person, corporation or firm to engage in the practice of public accounting in the State of Georgia, but shall not be construed in any way as indicating that the State Board of Accountancy has approved the educational and professional experience and qualifications of the registrant. No person, firm copartnership, association or corporation after the date of enactment of this law, except as hereinbefore provided, shall engage in or use the style or title of public accountant unless the State Board of Accountancy has approved the qualifications of the registrant. Each such registered public accountant shall pay a registration fee of $5 and shall annually thereafter on or before July 1 of each year renew his registration by the payment of a fee of $5.
Nothing contained in this Chapter shall be construed to prohibit the employment by a certified public accountant or registered accountant permitted to engage in the practice of public accounting in the State of Georgia, of pe:csons who have neither received certificates admitting them to practice as certified public accountants nor been registered as an accountant, as assistant accountants or clerks: Provided, that such employees work under the control and supervision of certified public accountahts or registered public accountants, and do not certify to anyone the accuracy or verification of audits or statements: and Provided further, that such employees do not hold themselves out as engaged in the practice of public accounting.! (Acts 1943, pp. 363, 366.)

! Accountants are also required to pay the professional tax required under 92-1909, p. 188. All Accountants are required to register annually with the J oint-Secretary, State Examining Boards. He supplies the tax collectors of the respective counties of the State the names of Accountants who have registered with him for the practice of their profession.

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CHAPTER 13.
ARCHITECT EXAMINATION AND REGISTRATION FEES.
84-302. Certificate of qualification to practice under title of architect.-Any person, wishing to practice architecture, who, before August 18, 1919, shall not have been engaged in the practice of architecture in this State under the title of architect, shall, before being entitled to be or be known as an architect, secure from the said Boardl a certificate of qualifications to practice under the title of architect, as provided by this Chapter. (Acts 1919, p. 128.)
84-313. Architect; fees for examination and certificates.-The fee to be paid to the Joint-Secretary by an applicant for an examination shall be $10. The fee to be paid to such Secretary by an applicant for a certificate of registration shall be $5. The fee to be paid to such Secretary for the restoration of an expired certificate of registration shall be $10. The fee to be paid upon renewal of a certificate of registration shall be $2. The fee to be paid by an applicant for a certificate of registration, who is an architect registered or licensed under the laws of another State or Territory of the United States, under subdivision (b) of 84303, or under 84-317 shall be $25. (Acts 1919, p. 130; 1931, pp. 7, 37.)
84-314. Filing, etc., of examination papers. Record of architects. Certificate to be recorded.-The filing, recording and renewal of all examination papers and other evidences of qualifica-
1 The Act covering the examination and registration of Architects provides for a "State Board for Examination and Registration of Architects," appointed by the Governor, who are given the power to administer and enforce the law under provisions set out. (Acts 1943, pp. 212, 214; 1945, p. 294.) The administrative and regulatory provisions, however, of these Acts have been omitted. They can be found in Chapter 82-3 of the Code. Under the Re-organization Act of 1931 (Acts 1931, pp. 7, 35, section 89,) the "Joint-Secretary, State Examining Boards" administers the Act under the Secretary of State.

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tion submitted by each applicant shall be filed with the said Board through the Joint-8ecretary, State Examining Boards, and the Joint-Secretary shall keep a record, open to public inspection at all reasonable times, of the proceedings of the Board relating to the issuance, refusal, renewal, suspension and revocation of certificates of registration. This record also shall contain the name, known place of business and residence, and the date and number of the certificate of registration of every registered architect entitled to practice his profession in this State. Every person granted such certificate shall have the same recorded with the superior court clerk of the county in which his principal office for the practice of architecture is located. (Acts 1919, p. 131; 1931, pp. 7, 37.)

84-315. Use of title "Architect."-No person presumed to have the right to secure such certificate, because of his or her use of the title "Architect" prior to August 18, 1919, shall assume any title indicating that he or she is an architect, or any words, letters or figures to indicate that the person using them is an architect, unless he or she shall have aualified and obtained a certificate of registration from said Board. (Acts 1919, p. 128.)

84-316. Practicing architects exempted from examination; fee. -Any person residing in or having a place of business in this State who shall have been regularly engaged in the practice of architecture in this 8tate under the title of "Architect" on Auguflt 18, 1919, may be granted a certificate of registration without examination, by the payment to the Joint-Secretary of the fee for certificate of registration as prescribed in 84-313, on condition that the applicant shall satisfy the said Board that he is qualified to practice architecture. Any person residing in or having a place of business in this State who shall have been regularly engaged in the practice of architecture in this State under the title of "Architect" on April 6, 1917, and who, at said time, shall have been the holder of the degree of Bachelor of Science in Architecture from any branch of the University of Georgia, and whose practice of architecture was interrupted by his service in the armed forces of the United States between April 6, 1917 and November 11, 1918, shall be granted a certificate of registration without examination, by the payment to the Joint-Secretary of the fee for certificate of registration as 'prescribed in 84-313. (Acts 1919, p. 129; 1931, pp. 7, 37; 1941, p. 310.)

84-317. Examination of architects who have practiced outside

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of State.-An architect who has lawfully practiced architecture for a period of more than 10 years outside of this State shall, except as otherwise provided in subdivision (b) of 84-303, be required to take only a practical examination, the nature of which
shall be prescribed by the said Board for the Examination and Registration of Architects. (Acts 1919, p. 130.)

84-318. Renewal of certificates.-Every registered architect
who shall desire to continue the practice of his profession shall, annually during the month of July, renew his certificate of registration, and pay to the Joint-Secretary, State Examining Boards
the renewal fee of $2, required by 84-313. A person who shall fail to renew his certificate of registration during the month of July in each year may not thereafter renew his certificate except upon payment to the Joint-Secretary of the fee of $10, required by 84-313. Every renewal certificate shall expire on the 30th day of June following its issuance.1 (Acts 1919, p. 131; 1931, pp. 7, 37.)

1 Architects are also required to pay the professional tax required under 92-1909, p. 188. All Architects are required to register annually with the Joint-Secretary, State Examining Boards. He supplies the tax collectors of the respective counties of the State the names of Architects who have registered with him for the practice of their profession.

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323

CHAPTER 14.
ATTORNEY EXAMINATION AND ADMISSION FEES.
9-109. (4934) Application for admission to the bar; certificate as to moral charaeter.-Any person desiring to become a member of the bar shall make a written application to a judge of any su~ perior court, accompanying the application with a certificate from two practicing members of the bar of this State as to his moral character, and those certifying to such character shall further state in said certificate that they have examined the applicant upon the various branches of the law and deem him qualified for admission to the practice of the law. The certificate of character and qualification shall be sealed with the number assumed by the applicant, so that said name shall not be disclosed until after the grading of such examination. (Acts 1897, p. 85; 1898, p. 83.)
9-111. (4940) Examinatior. to be in writing; scope thereof; supervision; signatures to papers.-Each applicant shall submit to an examination in writing, which shall be prepared by the board of examiners,! covering all the topics and subjects a knowledge of which is, under existing lav"s, requisite to admission to the bar. Said board shall pass upon the merits of each examination, and as to each applicant determine whether or not he is qualified to plead and practice in the several courts other than the Supreme Court and Court of Appeals, admission to the bar of which shall be governed by existing laws. All examinations of applicants shall, in accordance with said rules, be conducted under the supervision of the judges of the respective superior courts. Each appli-
1 The Board of Bar Examiners does not come under the Re-organization Act of the General Assembly of 1931, providing for a "Joint-Secretary, State Examining Boards." The Board of Bar Examiners was created by an Act of the General Assembly of 1897. The members of the Board are appointed by the Justices of the Supreme Court, who set up the rules for examination for admission to the Bar. The Court has adopted, under date of Feb. 12, 1948, rules governing Bar examinations, having repealed and revoked previous rules. These rules are not set out herein, as they are largely administrative and regulatory in character. They are set out in the Georgia Code, 9-117, et cetera.

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cant shall sign his examination paper by number, and, in a sealed envelope accompanying said paper, shall state the number he has adopted, so that his name shall not be known until after the board of examiners have passed upon the question of his admission or reJection. (Acts 1897, p. 85; 1898, p. 83; 1933, p. 224.)

9-112. (4941) When and how applicant may be licensed.-All persons who have successfully passed the examination, with a proper certificate from the board of examiners to that effect, may be duly licensed to practice law upon taking the oath provided by law, and may receive a license to practice, upon presentation of said certificate to the clerk of the superior court of his residence, and upon the payment of thl) fee provided. (Acts 1897, pp. 85, 86; 1898, p. 83.)

9-113. (4943) Examination fee.-Each applicant, before presenting his application to the judge, shall remit to the chairman of the board of examiners the sum of $15, and shall exhibit his receipt for it to the judge, and, out of the fund thus arising, the board of examiners shall pay all the expenses incurred in carrying this law into effect, and shall divide the balance equally among themselves as compensation for their service.! (Acts 1897, p. 85; 1898, p. 83.)

9-201. Admission of nonresident attorney; accompanying certificates.-A person, resident or nonresident, licensed to practice law in a foreign State or the' District of Columbia may be admitted to the bar of this State without examination, when he shall submit with his application certificates of the clerk and of the presiding judge or justice of the highest court of the foreign State or the District of Columbia that the applicant has been for the last five years, and is at the time the application is made, actively engaged in the practice of law as a member of the' bar of that State or District and of such court, and that he is of good private and professional character. The certificate must show further that under the laws of said foreign State or District a member of the bar of this State is eligible to admission by comity. Admissions under this section shall be by application to the superior court of the applicant's residence, actual or intended. (Acts 1933, p. 224.)
! If the applicant passes the examination a further fee of $5.00 must be paid to the Clerk of the Supreme Court when admitted to practice. The State
does not receive this fee.

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325

9-202. (4947) Order of admision; license.-On reading such petition and certificate, such judge shall grant an order that the applicant be admitted to practice law in this State, and shall order the clerk of the superior court of the county to enter it on his minutes and file the proceedings, on the payment of his legal fees;1 which, when done, is a sufficient license.2 (Acts 1823, Cobb, p. 89.) 89.)

24-3601. (6325) Rule 1. Admission of attorneys to practice in Court of Appeals.-Any member of the bar of the superior courts may be admitted to practice in this Court upon his written application and the certificate of at least two attorneys of this Court, that he is of good private and professional character. The oath required to be taken in open court, and which shall be subscribed in a book to be kept by the clerk and known as the "Roll Book," is as follows:
"I do solemnly swear (or affirm, as the case may be) that I will demean myself as an attorney or counsellor of this Court uprightly and according to law; and that I will support the Constitution of the State of Georgia and the Constitution of the United States. So help me God."
On his admission the applicant must pay to the clerk a fee of ten dollars, and the clerk will issue to him a license in proper form, under the seal of this Court as evidence of his authority to practice.

24-3602. (6326) Rule 2. Admission of foreign attorney to practioe in Court of Appeals. Foreign aUorneys.-Upon any satisfactory evidence in support of their application, attorneys of any of the courts of the United States, or of the highest court of any State or Territory, in good standing where they reside, may be admitted here, on taking the like oath and paying a like fee to the clerk. As matter of comity or professional courtesy, a visiting brother from another State, or from a Territory, may, by leave of the Court, be heard as associate or even as leading counsel in a single case, without being admitted as a regular practitioner. No such indulgence, however, will be extended to any attorney who is a resident of this State.
1 Under the rules of the Supreme Court a fee of $5.00 is paid to the Clerk of
the Superior Court. This fee, however, remains with the county.
2 All attorneys must pay, through, the professional occupational tax required
under 92-1909, p. 188.

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24-4501. (6219) Rule 1. Admission of attorneys to practice in Supreme Court.-Any member of the bar of the superior courts may be admitted to practice in this Court, upon his written application and the certificate of at least two attorneys of this Court that he is of good private and professional character. The oath required to be taken in open court, and which shall be subscribed in a book to be kept by the clerk and known as the "Roll Book," is as follows:
"I do solemnly swear (or affirm, as the case may be) that I will demean myself as an attorney or counsellor of this Court uprightly and according to law; and that I will support the Constitution of the State of Georgia and the Constitution of the United States. So help me God."
On his admission, the applicant must pay to the clerk a fee of ten dollars, and the clerk will issue to him a license, in proper form, under the seal of the Court, as evidence of his authority to practice.

24-4502. (6220) Rule 2. Admission of foreign attorneys to practice in Supreme Court.-Upon any satisfactory evidence in support of their application, attorneys of any of the courts of the United States, or of the highest court of any State or Territory, in good standing where they reside, may be admitted here, on taking the like oath and paying a like fee to the clerk. As a matter of comity or professional courtesy, a visiting brother from anther State, or from a Territory, may, by leave of the Court, be heard as associate, or even as leading counsel, in a single case, without being admitted as a regular practitioner. No such indulgence, however, will be extended to any attorney who is a resident of this State: Provided, that anyone in the military or naval service of the United States, who is a bona fide resident of Georgia for the required length of time, and who possesses the other qualifications, may take the bar examination in whatever circuit he may be stationed at the time the examinations are regularly held, on complying with the other provisions of these rules.

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327

CHAPTER 15.
BARBER AND HAIRDRESSER EXAMINATION AND
REGISTRATION FEES.
84-402. Barbers and hairdressers to obtain certificates of registration.-It shall be unlawful for any person to follow the occupation of a barber or hairdresser in any city or town or outside of the cities and towns, unless he or she shall have first obtained a certificate of registration as provided in this Chapter.!
This Chapter shall have uniform operation throughout the State so that no barber, hairdresser, barber school or college, beauty school or college, barber shop or beauty shop shall be exempt from regulation. (Acts 1931, pp. 157, 159, 159; 1937, pp. 564, 565.)
84-409. Applicants for examination; qualifications; statement on rejection; temporary practice; barbers and hairdressers from another State.-Any person desiring to obtain a certificate of registration under the terms of this Chapter, shall make application through the Joint-Secretary, State Examining Boards, to the State Board of Barber and Hairdresser Examiners therefor, shall satisfy said Board that he is free from infectious and contagious diseases, and shall pay to said Secretary an examination fee of $15, and shall present himself at the next meeting of said Board held for examination of applicants; and if upon such examination it shall be made to appear that said applicant is above 18 years of age, of good moral character, is free from contagious and infectious diseases, and has practiced or studied the occupation of a barber or hairdresser and is possessed of the requisite skill
! The Act covering the examination and registration of Barbers and Hairdressers provides for a "State Board of Barber and Hairdresser Examiners," appointed by the Governor, who are given the power to administer and enforce the law under provisions set out (Acts 1943, pp. 212, 214; 1945, p. 294.) The administrative and regulatory provisions, however, of these Acts have been omitted. They can be found in Chapter 84-4 of the Code. Under the Re-organization Act of 1931, (Acts 1931, pp. 7, 35, 89,) the "Joint-Secretary, State Examining Boards" administers the Act under the Secretary of State.

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in said occupation to properly perform all the duties of the occupation, including his ability in the preparation of tools, in performing the services mentioned in 84-401, and in all the duties and services incident thereto, a certificate of registration shall be issued to him entitling him to practice the occupation of a barber or hairdresser as the case may be. Should an applicant under this section fail to pass such an examination, the said Board shall furnish him a statement in writing, stating wherein said applicant was deficient. Nothing in this Chapter shall be construed to debar applicants from making subsequent applications to qualify under this section, provided they shall again pay the required examination fee of $15. All persons making application for examination under this Chapter shall, if free from infectious and contagious diseases, be allowed to practice the occupation of barbering or hairdressing or beauty culture until the next meeting of the Board held for the examination of applicants and the Board shall issue a permit authorizing them to so practice said occupation until the said meeting. Should an applicant have a license or certificate of registration in force as a practicing barber, hairdresser or beautician from another State which has substantially the same requirements for licensing and registering barbers and/or hairdressers, as required by this Chapter, and shall furnish satisfactory proof that he is free from infectious and contagious diseases, and shall pay to the Joint-Secretary, State Examining Boards, a fee of $7, a certificate of registration shall be issued to him, entitling him to practice the occupation of a barber or hairdresser, subject to the terms and provisions of this Chapter, upon paying the registration fee of $5, and if so required by the Board to pay for and stand the examination provided for in this section. (Acts 1931, pp. 7, 36, 157, 160; 1937, p. 564.)

84-410. Learning trade under barber or hairdresser or in barber or beauty school.-Nothing in this Chapter shall prohibit any person not under the age of 16 years from learning said occupation under a barber or hairdresser authorized to practice under this Chapter who is pursuing his vocation in a barber or beauty shop, or under an instructor in a barber or beauty school or college who himself has been a journeyman barber or hairdresser for a period of at least three years and has registered under this Chapter. Hairdressers may learn their profession in a beauty school or college, or under a hairdresser, and barbers may learn their profession in a barber school or college, or under a barber, as provided in this Chapter. Every such person desiring to so learn said occupation shall file with the Joint-Secretary, State Examining Boards, a statement in writing showing his name, the

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place of his employer or instructor, and shall pay to said Secretary a fee of $3, and said applicant shall receive a certificate of registration showing the capacity in which he is permitted to practice said occupation. (Acts 1914, pp. 75, 79; 1931, pp. 7, 37,
157, 161; 1937, pp. 564, 566.)

84-411. Barber and beauty schools; instructors; registration of

students; re'vocation of permit, etc.-All barber or beauty schools

or colleges shall have not less than one instructor for every 20

students or a fraction thereof, and all barber or beauty schools

shall keep permanently displayed a sign "Barber School" or "Bar-

ber College" or "Beauty School" or "Beauty College" as the case

may be: Provided, that all barbers, hairdressers, barber or beauty

schools or colleges, who shall take an apprentice or student, shall

file immediately with the State Board of Barber and Hairdresser

Examiners through the Joint-Secretary, State Examining Boards,

the name and age of such apprentice or student, and the said

Board shall cause the same to be entered on a register kept by

such Secretary for that purpose: Provided, that any person hav-

ing practiced the occupation of a barber or hairdresser continu-

ously for a period of not less than two years, desiring to operate

or conduct a barber or beauty school or ~ollege, shall first secure

from said Board a permit to do so, and shall keep the same promi-

nently displayed in such school or college, and said Board shall

have the right to pass upon the qualifications, appointments,

course of study, and hours of study in said barber or beauty school

or college; and the said Board shall have the right to revoke the

certificate, permit, or license of any such barber or beauty school

or college, instructor, or teacher therein for the violation of any

of the provisions of this Chapter. The Board shall have the same

power and authority as to rules, regulations and inspection as to

sanitary conditions over barber schools, barber colleges, beauty

schools and beauty colleges as it has over barber and beauty

shops. All such signs above referred to shall also display the

words "Service by Students Only." Where service is rendered by

students no commissions or premiums shall be paid to such stu-

dents for .work done in said schools or colleges, nor shall any per-

son be employed by such colleges or schools to render profes-

sional service to the public, and all teachers or instructors shall

devote their entire time to instruction of students. (Acts 1931

pp. 5, 37, 157, 162; 193~ pp. 56~ 567.)

.,

84-412. Barbers and hairdressers; certificates of registration to be displayed. Renewal of certificates.-The holder of any certifi-

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cate of registration issued under this Chapter shall display same in a conspicuous place in front of his working chair in his shop or place of business, and upon his failure or refusal to do so, his certificate of registration shall be revoked by said Board. If the holder of any certificate of registration issued under this Chapter shall attempt to follow the occupation of a barber or hairdresser while suffering with any infectious or contagious disease, said certificate of registration shall be revoked by the Board. Certificates of registration issued under the provisions of this Chapter shall be renewed on or before the 31st day of December of each year by the holder of same paying to the Joint-Secretary, State Examining Boards, a renewal fee of $2. Upon failure to so renew such certificate of registration, it shall be revoked and the holder of same shall be disqualified until all dues to date of application for reinstatement shall be paid. (Acts 1914, pp. 75, 79; 1931, pp. 7, 37, 157, 162; 1937, p. 564.)

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331

CHAPTER 16.
CHIROPRACTIC EXAMINATION AND REGISTRATION FEES.
84-507. Applicants for examination to practice chiropractic; qualifications; fees; certificate.-Any person wishing the right to practice chiropractic shall make written application to said Board of Chiropractic Examiners through the Joint-Secretary, State Examining Boards,! in such form as may be adopted and directed by the Board. Each applicant shall be of good moral character and shall be a graduate of a chartered chiropractic school or college which teaches only attendance courses and requires a fouryear standard college course, and said applicant shall have had literary training equaling as much as a regular high school course, of 14 Carnegie units, which school training shall be evidenced by the certificate of any recognized State educational official, that the Governor may appoint, for which certificate the applicant shall pay said official a fee of $2, and no applicant shall appear before the Board or be examined without such certificate. Application shall be in writing and shall be signed by the applicant in his own handwriting, and shall be sworn to before some officer authorized under the laws to administer oaths, and shall recite the history of the applicant's educational qualifications, how long he has studied chiropractic, what collateral branches, if any, he has studied, the length of time he has engaged in clinical practice, with proof thereof in the form of diplomas, certificates, etc., and shall accompany said application with satisfactory evidence of good character and reputation. There shall be paid to the Joint-Secretary by each applicant for a license, a fee of $25, which shall accompany said application. A like fee shall be paid
1 The Act covering the examination and registration of Chiropractics provides for a "Georgia Board of Chiropractic Examiners," appointed by the Governor, who are given the power to administer and enforce the law under provisions set out (Acts 1943, pp. 212, 214; 1945, p. 294.) The administrative and regulatory provisions, however, of these Acts have been omitted. They can be found in Chapter 84-5 of the Code. Under the Reorganization Act of 1931 (Acts 1931, pp. 7, 35, section 89,) the "Joint-Secretary, State Examining Boards" administers the Act under the Secretary of State.

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for any subsequent application. (Acts 1921, p. 169; 1931, pp. 7, 37; 1939, p. 252.)

84-510. Practitioneers licensed in other States.-Persons licensed to practice chiropractic under the laws of any other State having requirements equal to those of this Chapter, may in the discretion of the Board be issued a license to practice in this State without examination upon the payment of a fee of $50. (Acts 1921, p. 176.)

84-511. Record of license; fee.-Every person who shall have received a license from the Board of Chiropractic Examiners shall have it recorded in the office of the clerk of superior court of the county in which he resides and shall likewise have it recorded in the counties to which he may subsequently remove for the purpose of practicing chiropractic, and shall pay a fee of $1 to record same to the clerk of the superior court in each county in which the same is recorded. (Acts 1921, p. 175.)

84-517. 'Costs; liability; judgment; execution.-The person whose license is revoked or refused shall be liable for costs as follows: Preparing copy of notice, $2; procuring service of said notice, $2; each subpoena for witness, or for the production of any book, wl1:ting or document, 15 cents; transmitting appeal, $2; procuring cancellation of revoked license, 25 cents. Said Board is empowered to enter up judgment for such cost as may accrue under the provisions of this Chapter against the person liable therefor, as herein provided, in favor of the Board and to issue execution thereon, which shall bear tests in the name of the president of said Board, and be signed by the Joint-Secretary, State Examining Boards. (Acts 1921, p. 171; 1931, pp. 7, 36.)

84-519. New or original license; issuance; fee.-The Board of Chiropractic Examiners may at any time within two years of the refuEal or revocation or cancellation of registration under this Chapter, by a majority vote, issue a new license or grant a license to the person affected, restoring him to or conferring upon him all the rights and privileges of and pertaining to, the practice of chiropractic as defined and regulated by this Chapter, upon said applicant or licentiate' showing good moral character and possessing the qualifications required under the terms of this Chapter. Any person to whom such registration may have been

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333

restored shall pay to the Joint-Secretary, State Examining Boards, the sum of $25 upon the issuance of a new license. (Acts 1921, p. 175; 1931, pp. 7, 37.)

84-521. Annual renewal of license; fee; notice to licensees of
renewal date; bond of Joint-Secretary, State Examining Boards.Every person who receives, or has received a license to practice chiropractic from the State Board of Chiropractic Examiners shall pay the said Board on or before January 1st of each and every year, beginning with the year 1940, a fee of $2, which shall renew his license to practice chiropractic for the ensuing year, provided, however, that said Board has satisfactory evidence that applicant for renewal attended at least one of the two educational programs conducted by the Georgia Chiropractic Association, during the preceding year. The Joint-Secretary, State Examining Boards, shall notify each licensee at least 30 days prior to January 1st of each year of the due date for renewal, and failure to pay such renewal fee shall operate as a forfeiture of the right of the licensee to practice his profession in this State: Provided, however, that he may be reinstated by the Board, in its discretion, upon payment of all fees due. All moneys received by the State Board of Examiners for annual license renewal fees shall be retained by said Board and used for education, promotion and welfare of the science of chiropractic; said moneys be'ng paid out only for such purposes and upon a majority vote of the State Board of Chiropractic Examiners. The Joint-Secretary, State Examining Boards, shall give a bond in the principal sum of $1,000, payable to the Governor of Georgia, for the faithful performance of his duties.1 (Acts 1931, pp. 7, 37; 1939, p. 252.)

1 Chiropractics are also required to pay the professional tax required under 92-1909, p. 138. All Chiropractics are required to register annually with the Joint-Secretary, State Examining Boards. He supplies the tax collectors of the respective counties of the State the names of Chiropractics who have registered with him for the practice of their profession.

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CHAPTER 17.
CHIROPODIST EXAMINATION AND REGISTRATION FEES.
84-604. Examination fee for chiropodists; annual registration recorded. Names of practitioners on doors or windows of place of practice.-There shall be paid to the Joint-Secretary, State Examining Boards,l by each applicant to stand examination, $25, which shall accompany the application. All licensed chiropodists shall pay to such secretary annually, before the first day of September, $1 renewal license fee. Otherwise continuation of chiropody practice shall be punishable as provided in 84-9906. The original license shall be recorded in the office of the clerk of the superior court in each county where the person licensed to practice under the provisions of this Chapter shall desire to practice, the clerk to issue such person a recorded certificate stamped with his seal. Such person shall display in his place of practice the original license, annual renewal certificate, and clerk's record certificate. All chiropodists within any establishment shall have their names appear on the front door, or in or on a front window, visible to the general public. (Acts 1933, p. 115, 117.)
84-607. License of nonresident practitioners of chiropody.Persons licensed to practice chiropody in other States having statutory requirements equal to those of this Chapter may, in the dis-
1 The Act covering the examination and registration of Chiropodists provides for a "State Board of Chiropody Examiners," appointed by the Governor, who are given the power to administer and enforce the law under provisions set out (Acts 1943, pp. 212, 214; 1945, p. 294.) The administrative and regulatory provisions, however, of these Acts have been omitted. They can be found in Chapter 84-6 of the Code. Under the Reorganization Act of 1931 (Acts 1931, pp. 7, 35, 89,) the "Joint-Secretary, State Examining Boards" administers the Act under the Secretary of State. All Chiropodists are required under this Act to register annually with said Secretary upon blanks furnished by him for such purpose. He is required under this Act to supply the tax collectors of the counties of the States with the names of Chiropodists who have registered with him for the practice of their profession in the respective counties of the State.

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335

~. cretion of the Board, be issued a license to practice in this State
;,;~ without examination, upon the payment of $50 to the Joint-Secretary, for the benefit of the Chiropody Board, if such States extend the same reciprocal privilege to this State.1 (Acts 1933, pp. 115,
118.)

1 All Chiropodists are required to pay the professional tax required under 92-1909, p. 188. All Chiropodists are required to register annually with the Joint-Secretary, State Examining Boards. He supplies the tax collectors of the respective counties of the State the names of Chiropodists who have registered with him for the practice of their profession.

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CHAPTER 18.
DENTIST EXAMINATION AND REGISTRATION FEES.
84-711. Registration of licenses to practice dentistry.-All persons licensed to practice dentistry shall cause their licenses to be registered by the clerk of the superior court in the county or counties in which they may desire to practice dentistry, before beginning such practice. Anyone who does not desire immediately to practice dentistry upon the issuance of a license to him shall, if a resident of this State, cause the same to be registered in the office of the clerk of the superior court in the county of his residence, and, if a nonresident, in the office of the clerk of the superior court of Fulton county. Should such persons subsequently desire to practice dentistry in this State, they shall, before the beginning of such practice, cause their licenses to be registered in the county or counties in which they desire to practice. All persons to whom licenses may be granted shall register the same as herein provided within six months from the date of issuance thereof, whether practicing or not, and pay the said clerk of the superior court a fee of 50 cents for said service, and the failure of anyone to so register his license shall work a forfeiture thereof, and the same shall become null and void, but may be restored by paying to the JointSecretary, State Examining Boards,l the sum of $20. (Acts 1920, p. 137; 1921, pp. 179, 181; 1931, pp. 7, 37.)
84-712. Certificate for registration of licenses to practice dentistry.-The Board shall prescribe a form of certificate for registration with the clerk of the superior court, and a copy shall be
1 The Act covering the examination and registration of Dentists provides for a "Board of Dental Examiners of Georgia," appointed by the Governor, who are given the power to administer and enforce the law under provisions set out (Acts 1943, pp. 212, 214; 1945, p. 294.) The administrative and regulatory provisions, however, of these Acts have been omitted. They can be found in Chapter 84-7 of the Code. Under the reorganization Act of 1931 (Acts 1931, pp. 7, 35, 89,) the "Joint-Secretary, State Examining Boards" administers the Act under the Secretary of State.

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furnished anyone by the Joint-Secretary upon demand, upon payment of a fee of 50 cents. (Acts 1920, p. 137; 1931, pp. 7, 37.)

84-713. Applications for licenses to practice dentistry; fees, expenses, and annual reports of Board.-All applications to the Board of Dental Examiners of Georgia shall be made through the J oint-Secretary, State Examining Boards. Each person applying for examination for license to practice dentistry shall at the time of making his application pay to such Secretary a fee of $25; and each person applying for the renewal of a license or authority to practice dentistry or for the establishment of a license or authority that has been lost shall at the time of making his application pay to such Secretary a fee of $5. Such fees shall cover the entire service for granting or issuing licenses to practice dentistry. The Joint-Secretary, State Examining Boards, shall remit all fees arising under the provisions of this Chapter to the State Treasurer. Out of the funds thus arising there shall be paid to each member of the Board as compensation for his services the sum of $7 for each day actually spent in the duties of his office, and in addition thereto his actual expenses while in attendance upon the meetings of the Board and his actual traveling expenses; and from such funds there shall also be paid the pro rata share of the salary and office expenses of the Joint-Secretary, State Examining Boards, as contemplated by Chapter 84-1. The Board may authorize the payment of the expenses of one of its members to the annual meeting of the National Association of Dental Examiners and also the annual membership dues to such Association and all other incidental expenses. All expenditures authorized by the Board shall be paid from the funds received under the provisions of this Chapter, and no part of the salary of any member or officer of the Board or of any other expense incurred by the Board shall ever be paid out of any other funds in the State treasury. All money received lin excess of the expenses ordered to be paid under the provisions of this Chapter shall be held by the State Treasurer as a special fund for meeting the expenses of the Board. The Board shall make an annual report of its proceedings to the Georgia State Dental Society, including all money received and disbursed under the provisions of this Chapter. (Acts 1920, p. 140; 1921, pp. 179, 182; 1931, pp. 7, 37.)

84-725. Annual registration; fee.-Every person engaged in the practice of dentistry in Georgia shall register annually with the J oint-Secretary of the several examining boards not later than March 1 each year an':! shall pay to said Joint-Secretary an an-

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nual registration fee of one dollar each.1 All funds derived from
such fees shall be for the exclusive use of the Board of Dental Examiners of Georgia and its pro rata part of the expenses of the office of said Joint-Secretary.2 (Acts 1937, pp. 627, 630.)

1 Dentists are also required to pay the professional tax required under 921909, p. 188. All Dentists are required to register annually with the J oint-Secretary, State Examining Boards. He supplies the tax collectors of the respective counties of the State the names of Dentists who have registered with him for the practice of their profession.
2 This provision is now void as the Constitution of 1945 prohibits allocation of any fees or taxes.

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339

CHAPTER 19.
EMBALMER EXAMINATION AND REGISTRATION FEES.
84-810. Application for license to practice embalming; fees.A person desiring to engage in the practice of embalming dead human bodies in this State shall make a written application through the Joint-Secretary, State Examining Boards,! to the State Board of Embalming for a license, accompanying the application with such license fee, not to exceed $50, as may have been fixed by the Board; whereupon the applicant shall appear before the Board at a time and place to be fixed by the Board for examination. (Acts 1931, pp. 7, 37; 1933, pp. 132, 142.)
84-813. Registration of apprentice embalmer; fee.-All apprentice embalmers shall register with the Joint-Secretary, State Examining Boards, upon beginning their apprenticeship, and shall keep him informed of any changes in their location during this time. Every applicant must be registered two years in order to be recognized as a candidate for license. This section shall not apply to embalmers who already hold a license from another State. The fee for registration of apprenticeship shall be $2, payable at the time of registration to the Joint-Secretary, State Examing Boards. (Acts 1931, pp. 7, 36; 1933, pp. 132, 137.)
84-817. Licenses issued by other States; recognition; fee.-The
1 The General Assembly in 1943 abolished all examining boards with the exception of the Georgia State Board of Embalming and another Board which has, since that time, been declared unconstitutional. The boards abolished were re-established and given the same rights and duties, the only change in the law being with respect to the method of appointing members of such boards. The same procedure was followed as to the Georgia State Board of Embalming in an Act applying solely to such Board. (Acts 1943, p. 308.) Since this Board came under the provisions of the re-organization Act of 1931, the "Joint-Secretary, State Examining Boards" also acts as secretary to this Board. The Board, like similar boards, is given the power to administer and enforce the law. The administrative and regulatory provisions, however, of such law have been omitted. They can be found in Chapter 84-8 of the Code.

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State Board of Embalming is empowered to recognize licenses issued to embalmers by authorities of other States having practically equivalent requirements, upon the same basis as such States reciprocate with the State, and upon the payment of the fee which is required of applicants of this State. (Acts 1933, p. 132.)

84-821. Renewal of licenses; fee.-Every registered embalmer who desires to continue in practice shall annually during the time he or she shall continue in such practice, on the first day of J anuary and not later than the first day of March of each year, pay the Joint-Secretary, State Examining Boards, for the renewal of registration a fee not to exceed $5, the amount of the renewal fee up to $5 to be decided by the Board, which renewal shall be displayed conspicuously in the office of such person, and such renewal shall be recorded in the ordinary's office of the county in which it is proposed to carryon such practice, not later than March 1 of the year' for which said renewal license was issued, and the ordinary shall be paid by the licentiate the sum of 25 cents for this service, in the event said renewal fee is paid after March 1 for the year for which the renewal is to be issued and before the embalmer's license is revoked for failure to pay hig renewal fee as provided for hereinafter, the embalmer shall pay the sum of $1 in addition to the regular fee provided for renewal; . and upon the payment of the renewal fee plus the $1 herein provided for, the Joint-Secretary, State Examining Boards, shall issue said embalmer a renewal card for the current year. (Acts 1931, pp. 7, 36; 1933, p. 132.)

84-823. Notice of hearing in proceedings to revoke, etc., license; service fee.-Upon the presentation before the State Board of Embalming of any of the grounds enumerated in 84-822 for revoking or refusing a license, it shall be the duty of the Board to cause written notices of the time and place of hearing upon the charge preferred, together with a copy of the charge, to be served upon the licentiate or applicant for license, as the case may be, 20 days before hearing. Said Board shall prepare two copies of said written notice, and attach to each of said notices a copy of the charge preferred, and cause the same to be delivered to the sheriff or his deputy of the county of the residence of the licentiate or applicant for license against whom a charge has been preferred, together with $2 as a fee for service. 8aid sheriff or deputy shall within 10 days deliver to such licentiate or applicant personally, or leave at the most notorious place of abode of such party, one of said notices, with copy of said charge attached, and

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341

return the other notice with copy of charge attached thereto to said Board, together with said officer's entry of service thereon. (Acts 1933, pp. 132, 139.)'

84-826. Costs; liability; judgment; execution.-The person whose license is revoked or refused shall be liable for costs as follows: preparing copies of notice, $2; procuring service of said notice, $2; each subpoena for witness, or for production of any book, writing or document, 15 cents; tranE'mitting appeal, $2; procuring cancelation of revoked license, 25 cents. The State Board of Embalming is empowered to enter up judgment for such costs as may accrue under the provisions of this Chapter against the person liable therefor, as herein provided, and to issue execution thereon, which shall bear teste in the name of said Board and be signed by the Joint-Secretary, State Examining Boards. (Acts 1931, pp. 7, 36; 1933, p. 132.)

84-827. Record of revocation of license.-In all cases wherein a license has been revoked and no appeal has been entered within the time allowed by law, it shall be the duty of the Joint-Secretary, State Examining Boards, immediately after the expiration of the time allowed for appeal, to transmit to the ordinary in who~e office the revoked license is recorded a copy of the order of said Board revoking said license, certified by said Secretary, with a fee of 25 cents, and it shall be the duty of said ordinary to cancel the record of said license by entering upon the face thereof a
copy of said certified order. In a case wherein appeal proceedings are had and not sustained, the revoked license shall be canceled in the manner above provided, immediately after the final termination of such case. (Acts 1931, pp. 7, 36; 1933, pp. 132, 139.)

84-828. New or original license; issuance; fee.-At any time after six months from the final termination of the proceeding refusing or revoking a license, the State Board of Embalming may, by a majority vote, issue a new license or grant a license to a person affected, restoring and conferring all the rights and privileges of and pertaining to the practice of embalming as defined and regulated by this Chapter. Any person to whom such rights and privileges have been so restored shall pay to the Joint-Secre-

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tary, State Examining Boards, a fee of $25 on the issuance of a new license.1 (Acts 1931, pp. 7, 36; 1933, p. 132.)

1 Embalmers are also required to pay the professional tax required under 92-1909, p. 188. All Embalmers are required to register annually with the Joint-Secretary, State Examining Boards. He supplies the tax collectors of the respective counties of the State the names of Embalmers who have registered with him for the practice of their profession.

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343

CHAPTER 20.
MEDICAL PRACTIONER EXAMINATION AND
REGISTRATION FEES.
84-907. License to practice medicine; how obtained; qualifications of applicants.-Any person wishing to obtain the right to practice medicine in this State, who has not heretofore been registered or licensed so to do, shall, before it shall be lawful for him to practice medicine in this State, make application to the State Board of Medical Examinersl through the Joint-Secretary, State Examining Boards, upon such form and in such manner as shall be adopted and prescribed by the Board, and obtain from the Board a license so to do. Unless such person shall have obtained a license as aforesaid, it shall be unlawful for him to practice, and if he shall practice medicine without first having obtained such a license, he shall be deemed to have violated the provisions of this Chapter. All applicants for a license to practice medicine or for a renewal of any such license which has been revoked shall furnish the Board with evidence of good moral character. Applications from candidates to practice medicine or surgery in any of its branches shall be accompanied with proof that the applicant is a graduate of one of the two colleges of medicine now existing in the State of Georgia, or from some other legally incorporated medical college or institution in good standing with the Board. The Board shall have the power to revoke the certificate granted to any applicant who makes any misstatement of any material fact in his application for examination. Each applicant shall name in his application the system of practice he proposes to follow, and no person shall use the name of any system
1 The Act covering the examination and registration of physicians provides for a "State Board of Medical Examiners", appointed by the Governor, who are given the power to administer and enforce the law under provisions set out (Acts 1943, pp. 363, 364.) The administrative and regulatory provisions, however, of these Acts have been omitted. They can be found in Chapter 84-9 of the Code. Under the Re-organization Act of 1931 (Acts 1931, pp. 7, 35, 8'9,) the "Joint-Secretary, State Examining Boards" administers the Act under the Secretary of State.

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unless he holds a certificate from the Board. (Acts 1913, pp. 101, 103; 1918, pp. 173, 181, 189; 1931, pp. 7, 37; 1935, p. 412.)

84-908. Recording of certificate to practice medicine.-Before any person who obtains a certificate from the Board of Medical Examiners may lawfully practice medicine and surgery, he shall cause the said certificate to be recorded in the office of the clerk of the superior court of the county in which he resides. The certificate shall be recorded by the clerk in a book kept for that purpose, and shall be indexed in the name of the person to whom the certificate is granted. The clerk's fee for recording the certificate shall be the same as for recording a deed. The clerk shall make a report to the Joint-Secretary, State Examining Boards, on December 31 of each year of all certificates registered with him. Each applicant receiving a certificate from the Board shall cause the same to be registered within 30 days. (Acts 1913, pp. 101, 104; 1918, pp. 173, 189; 1931, pp. 7, 37.)

84-911. Same; preliminary educational requirements; certifi.
cate to show.-Each medical school or college in good standing with the Board of Medical Examiners shall have a minimum preliminary educational requirement of the completion of a two-year premedical college course based upon the completion of a fouryear course of at least 15 units in a standard accredited high school, or have the equivalent as demonstrated by examination. The premedical college course shall consist of at least 60 semester hours of standard college work in an approved college, of which at least 28 semester hours are in chemistry, physics and biological sciences; of this 28 hours there must be at least 12 hours of chemistry, 8 of physics, and 8 of biology, including at least 10 hours of laboratory work. Evidence of such preliminary education which will entitle the applicant to admission to a Georgia medical school shall be a certificate furnished by the professor of secondary education in the University of Georgia, on the basis of the rating of the high schools and colleges of this State, or other States by the accrediting authorities of said States, or by examination conducted by him or by some person designated by him. A fee of $2 shall accompany each application for a certificate and a like amount shall be paid by the applicant for each separate subject on which he is examined. Said official shall also pass upon the premedical education of all applicants for examination to practice medicine in this State, and certify equal standards for these as for Georgia students to the Board before the applicant is eligible' for examination. He shall make an annual

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report to the Board of the work of his office. (Acts 1918, PP. 173, 181.)

84-912. Temporary licenses, issuance to applicants for license to practice.-In the discretion of the Joint-Secretary, State Examining Boards, with the approval of the President of the State Board of Medical Examiners, he may issue a temporary license to an applicant which shall have the same force and effect as a permanent license until the next regular meeting of the Board, when said license shall become void. Said license shall not be recorded. (Acts 1913, pp. 101, 105; 1918, pp. 173, 191; 1931, pp. 7, 37.)

84-914. License fees for medical practitioners.-There shall be paid to the Joint-Secretary, State Examining Boards, by each applicant for a license by examination, a fee of $20, which shall accompany the application. The same fee shall be charged for issuing a temporary license, which shall include fee for examination for permanent license; and a fee of $50 shall be charged for issuing a license by reciprocity. The Board of Medical Examiners may grant a license without examination to licentiates of boards from other States requiring equal or higher qualifications, upon the same basis as such States reciprocate with the State of Georgia. Said Board may grant a license without examination to any licentiate of the National Board of Medical Examiners of the United States upon payment of the reciprocity fee by such licentiate. No part of l;tny fee shall be returnable under any circumstances; nor shall this Chapter be construed as affecting or changing in any way laws in reference to license taxes to be paid by physicians and surgeons. (Acts 1913, pp. 101, 106; 1918, pp. 173, 182, 192; 1931, pp. 7, 37.)

84-917. Notice of he,aring in proceedings to revoke, etc., license; service fee.-Upon the presentation before the Board of Medical Examiners of any ground enumerated in the preceding section for revoking or refusing a license, it shall be the duty of the Board to cause written notices of the time and place of hearing upon the charge preferred, together with a copy of the charge, to be served upon the licentiate or applicant for license, as the case may be, 20 days before hearing. Said Board shall prepare two copies of said written notice and attach to each of said notices a copy of the charge preferred, and cause the same to be delivered to the sheriff or his deputy of the county of the

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residence of the licentiate or applicant for license against whom a charge has been preferred, together with $2 as a fee for service. Said sheriff or deputy shall within 10 days deliver to such licentiate or applicant personally, or leave at the most notorious place of abode of such party, one of said notices, with copy of said charge attached, and return the other notice with copy charge attached thereto to said Board, together with said officer's entry of service thereon. (Acts 1913, pp. 101, 107; 1918, pp. 173, 182, 193.)

84-921. Costs; liability; judgment; execution.-The person whose license is revoked or refused t'lhall be liable for costs as follows: Preparing copies of notice, $2; procuring service of said notice, $2; each subpoena for witness or for the production of any book, writing or document, 15 cents; transmitting appeal, $2; procuring cancellation of revoked license, 25 cents. Said Board is empowered to enter up judgment for such costs as may accrue under the provisions of this Chapter against the person liable therefor, as herein provided, and to issue execution thereon, which shall bear teste in the name of the President of said Board and be signed by the Joint-Secretary, State Examining Boards. (Acts 1913, pp. 101, 107; 1918, pp. 173, 182, 193; 1931, pp. 7, 36.)

84-922. Record of revocation of license.-In all cases wherein a license has been revoked and no appeal has been entered within the time allowed by law, it shall be the duty of the Joint-Secretary, State Examining Boards, immediately after the expiration of the time allowed for appeal to transmit to the clerk of the superior court, in whose office the revoked license is recorded, a copy of the order of said Board revoking said license, certified by said Secretary, with a fee of 25 cents, and it shall be the duty of said clerk to cancel the record of said license by entering upon the face thereof a copy of said certified order. In a case wherein appeal proceedings are had and not sustained, the revoked license shall be canceled in the manner above provided, immediately after the final termination of such case. (Acts 1913, PP. 101, 107; 1918, PP. 173, 182, 193; 1931, pp. 7, 36.)

84-923. New or original license; issuance; fee.-At any time after six months from the final termination of the proceeding, refusing or revoking a license, the Board of Medical Examiners may, by a majority vote, issue a new license or grant a license to the person affected, restoring and conferring all the rights and

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privileges of and pertaining to the practice of medicine as defined and regulated by this Chapter. Any person to whom such rights and privileges have been so restored shall pay to the JointSecretary, State Examining Boards, a fee of $20 on the issuance of a new license. (Acts 1913, pp. 101, 107; 1918, pp. 173, 182, 193; 1931, pp. 7, 36.)

84-927. Temporary licenses to certain aliens; eligibility for permanent licenses.-Notwithstanding the foregoing provisions, any person residing in Georgia at the time of the passage of this law and who has been a resident of Georgia not less than three months, and who has been a practicing physician in a foreign State or Country for at least 20 years, and can show that he is a graduate of a medical school approved by the Association of American Medical Colleges, or the State Board of Medical Examiners of Georgia, and who shall have filed his first citizenship papers, shall be entitled to take the examination given by the Medical Board to applicants for a license to practice medicine in this State, and upon passing such examination shall be entitled to a temporary license to practice medicine in this State, which license shall be good for six years only; at the end of six years if such person shall have become a naturalized citizen of the United States a permanent license shall be issued him; if he has not become a naturalized citizen no further license shall be issued him.! (Acts 1939, pp. 319, 320.)

! Medical Practitioners are also required to pay the professional tax required under 92-1909, p. 188. All Medical Practitioners are required to register annually with the Joint-Secretary, State Examining Boards. He supplies the tax collectors of the respective counties of the State the names of Medical Practitioners who have registered with him for the practice of their profession.

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CHAPTER 21.
NURSE EXAMINATION AND REGISTRATION FEES.
84-1007. Registration fee.-All graduate nurses making application for registration as graduate nurses under this Chapter shall deposit with the Joint-Secretary,l at the time of making such application, the sum of $10 as an examination or registration fee. (Acts 1927, p. 250; 1931, pp. 7, 36.)
84-1009. Dental nurses or hygienists; qualifications, examination, etc.-No person shall engage in practice as a dental hygienist or dental nurse without first obtaining a certificate therefor to be issued by the Board of Dental Examiners of Georgia, which certificate shall be issued by said Board of Dental Examiners upon written examination conducted by and satisfactory to said Board, which shall include the subjects of dental anatomy, physiology, bacteriology, dental pathology, sterilization, office routine, and oral hygiene and prophylaxis: Provided, that applicants for certificates as dental hygienists or dental nurses shall be of good moral character, 'shall be at least 19 years of age, shall have had such preliminary education and training as may be prescribed by said Board of Dental Examiners, and shall pay to the J oint-Secretary, State Examining Boards, a fee of $10 for such examina. tion: Provided further, that no person to whom such certificate is issued shall engage in practice as a dental hygienist or dental nurse except under the supervision of a licensed dentist, and no such person shall practice dentistry or do any kind of dental work other than to remove calcareous deposits, secretions, and stains
1 The Act covering the examination and registration of nurses provides for a "Board of Examiners of Nurses for Georgia", appointed by the Governor, who are given the power to administer and enforce the law under provisions set out (Acts 1943, pp. 363, 364.) The administrative and regulatory provisions, however, of these Acts have been omitted. They can be found in Chapter 84-10 of the Code. Under the Re-organization Act of 1931 (Acts 1931, pp. 7, 35, section 89,) the "Jo~nt-Secretary, State Examining Boards" administers the Act under the Secretary of State.

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349

frem the normally exposed surfaces of the teeth, and to apply ordinary wash or washes of a soothing character, and to do sterili zation and office routine. (Acts 1927, p. 250; 1931, pp. 7, 37.)

84-1010. Annual validation of certificate of registered nurses. -Annually during the months of January or February every registered nurse shall be required to have her certificate validated by the issuance of a card attesting her right to practice as a registered nurse for the current year. The request for validation shall be accompanied by a fee of $1 and shall be sent to the Joint-Secretary, State Examining Boards. On March 1 of each year the roster of nurses who have validated their certificates shall be taken; and the same shall be printed within 60 days thereafter in such form and manner as may be determined by the Board. Any certificates not validated may be revoked. (Acts 1927, p. 252; 1931, pp. 7, 37.)
84-1011. Undergraduate nurses; licenses; qualifications.-The Board of Examiners of Nurses shall issue, through the Joint-Secretary, State Examining Boards, a license to engage in the care of the sick to undergraduate nurses. Each applicant shall be at least 19 years of age and of good moral character, and shall present to the Board of Examiners a certificate showing that he or she has had at least 12 months' training in a regular chartered training school for nurses connected with a general hospital or sanatorium, in which medical, surgical, obstetrical, and pediatric cases, and where men, women and children are treated. (Acts 1927, p. 253; 1931, pp. 7, 37.)

84-1012. Same; examinations; fee; validation of license; excep-
tion of hospital attendants or orderlies.-It shall be the duty of the Board of Examiners to determine all the qualifications of applicants and provide for examinations for licenses for undergraduate nurses. Upon filing application for examination and registration as a licensed undergraduate nurse, each applicant shall pay a fee of $5, and annually during the months of January or February every licensed undergraduate nurse shall be required to have her certificate validated by the issuance of a card attesting to her right to practice as a licensed undergraduate nurse for the current year. This request for validation shall be accompanied by a fee of 50 cents. Any certificate not validated may be re~ voked. This shall not apply to attendants or orderlies employed in hospitals. It shall be unlawful for any person or persons to

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practice as undergraduate nurse without a certificate from said Board of Examiners, except in hospitals. Each licensed undergraduate who registers in accordance with the provisions hereof shall be styled and known as a licensed undergraduate nurse, and no other persons shall assume or use such title, or use the abbreviation "L. U. N." or other letters, words, or figures for the purpose of representing that he or she is a licensed undergraduate nurse within the meaning of this Chapter. (Acts 1927, p. 253.)

84-1015. Nonresident graduate or undergraduate nurses; qualifications, fees, etc.-The Board of Examiners shall have authority to issue through the Joint-Secretary, State Examining Boards, certificates of registration without examination to graduate nurses of a State other than Georgia, or of a foreign Country, who hold bona fide certificates of registration issued under the laws of such a State or foreign Country, provided the standards of registration are equivalent to those provided in this Chapter, and the individual qualifications of the nurse meet the requirements of this Chapter. The registration fee of $10 for graduate nurses herein provided shall accompany each application for a certificate. The Board of Examiners shall have authority to issue through the J oint-Secretary a certificate of registration or license without examination to undergraduate nurses registered in a State other than Georgia, or of a foreign Country, whose qualifications meet the requirements of this Chapter. The registration fee of $5, as herein provided for undergraduate nurses, shall accompany eaCh application for certificate. (Acts 1927, p. 255; 1931, pp. 7, 37.)

84-1016. Practical nurses.-The provisions of this Chapter shall not affect nurses known as practical nurses, not holding themselves out to be either graduate or undergraduate nurses within the meaning of this Chapter. (Acts 1927, p. 256.)

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351

CHAPTER 22.
OPTOMETRIST EXAMINATION AND REGISTRATION FEES.
84-1105. Optometrists; applicants for registration; qualifications; examination; nonresidents; fees.-All persons engaged in the practice of optometry or who wish to begin practice of same shall make application through the Joint-Secretary, State Examining Boards, to the State Board of Examiners in Optometryl to be registered and for a certificate of registration. Such registration and certificates shall be granted to such applicants upon compliance with the conditions contained in subdivisions (1) and (2) of this section:
(1) The applicant shall be registered and given a certificate of registration if he holds a valid license from such other State boards of optometry as may be, under the rules of comity, recognized by the Georgia State Board of Examiners in Optometry. The fee for registering such applicant shall be $10.
(2) Any other applicant for registration under this Chapter shall be required to pass an examination as hereinafter provided. Such applicant shall be 21 years of age, of good moral character, possessed of an education equal to a two years' high school course, and shall hold a diploma from a school of optom~try requiring a two-years' attendance course and satisfactory to this Board. The said Board shall examine all applicants shown to have the necessary qualifications, as above set forth, in the following subjects: Ocular anatomy and physiology; theoretic optics; theoretic and practical optometry, including normal and abnormal refractive, accommodative and muscular conditions of the eye as applied by
1 The Act covering the examination and registration of optometrists provides for a "Board of Examiners in Optometry", appointed by the Governor, who are given the power to administer and enforce the .law under provisions set out (Acts 1943, pp. 363, 364.) The administrative and regulatory provisions, however, of this Act have been omitted. They can be found in Chapter 84-11 of the Code. Under the Re-organization Act of 1931 (Acts 1931, pp. 7, 35, 89,) the "Joint-Secretary, State Examining Boards" administers the Act under the Secretary of State.

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recognized methods of subjective and objective optometry when determining the need of glasses. When the applicant shall attain an average standing of 75 per cent. on all subjects submitted he shall be deemed to have passed satisfactorily, and shall be given a certificate of registration, which certificate, and any other certificate provided for in this section, shall operate as a license to practice optometry when it shall have been recorded in the office of the clerk of the superior court of each county in which said person practices. The clerk of said court shall be entitled to a fee of $1 for recording such certificate. The fees for applicants of this class shall be $15 for examination and $10 for registration. Failure to pass a satisfactory examination shall not debar the applicant from participating in subsequent examinations before said Board, upon his complying with the provisions of this Chapter. (Acts 1916, p. 85; 1931, pp. 7, 37.)

84-1107. License to practice optometry; necessity; record.-
It shall be unlawful for any person to practice optometry in this State unless he shall have first obtained a license from the State Board of Examiners and filed same with the clerk of the superior court of the county in which such practice is conducted. (Acts 1916, p. 87.)

84-1109. Annual registration of practitioners; fee.-All persons practicing optometry shall register annually with the JointSecretary, State Examining Boards, and shall pay an annual registration fee of $3 on or before January 10 in each year. Failure to register and pay this fee shall forfeit the certificate of such delinquent, but he may be reinstated by paying all registration dues and an additional penalty of $5. 1 (Acts 1931, pp. 7, 37; 1933, p. 202.)

1 Optometrists are also required to pay the professional tax required under ~ 92-1909, p. 188. All Optometrists are required to register annually with the Joint-Secretary, State Examining Boards. He supplies the tax collectors of the respective counties of the State the names of Optometrists who have registered with him for the practice of their profession.

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353

CHAPTER 23.
OSTEOPATH EXAMINATION AND REGISTRATION FEES.
84-1207. (1738) Examination of applicants for license to practice osteopathy; qualifications of applicants; fees.-Any person desiring to enter upon the practice of osteopathy shall make a written application through the Joint-Secretary, State Examining Boards, to the State Board of Osteopathic Examinersl for a license to practice osteopathy, accompanied by a fee of $25 together with satisfactory proof that the applicant is at least 21 years of age, is of good moral character, has a certificate of graduation from an accredited high school or other preparatory school requiring and giving four year courses of the same grade; a certificate showing the completion of not less than two years of college work, in an approved college of arts and sciences, and has obtained a diploma from some legally incorporated and reputable school of osteopathy, requiring a course of study of at least four terms of nine months each. Upon complying with these conditiOns, the State Board of Examiners, if satisfied with the same, shall admit said applicant to examination before them, which examination shall include the subjects as set out in the Osteopathic Acts of 1909, to-wit: Anatomy, physiology, chemistry, toxicology, pathology, diagnosis, hygiene, obstetrics, gynecology, surgery, medical jurisprudence, principles of osteopathy, and also bacteriology, and such other subjects as the Board may require. If the examInation is satisfactory to the Board, and the applicant shall have made an average of 75 per centum on his examination on all subjects examined upon, with not less than 60 per centum in anyone subject, the Board shall grant said applicant a certificate to prac-
1 The Act covering the examination and registration of osteopaths provides for a "State Board of Osteopathic Examiners", appointed by the Governor, who are given the power to administer and enforce the law under provisions set out (Acts 1943, pp. 363, 364.) The administrative and regulatory provisions, however, of these Acts have been omitted. They can be found in Chapter 84-12 of the Code. Under the Re-organization Act of 1931 (Acts 1931, pp. 7, 35, section 89,) the "Joint-Secretary, State Examining Boards" administers the Act under the Secretary of State.

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tice as is provided in 84-1209, which said certificate shall be a license to practice and when said license rhall have been recorded by the clerk of the superior court of the county in which he proposes to practice, for which he shall pay the same fee as for recording a deed. In case the applicant shall fail to pass a satisfactory examination he may at any subsequent meeting of the Board, within two years, have the privilege of a second examination with the payment of the usual fee of $25. (Acts 1909, pp. 123, 127; 1931, pp. 7, 37; 1941, pp. 352, 353.)

84-1208. Licenses by comity to licentiates of other States; fees.
-The Board of Osteopathic Examiners is vested with the discretion to issue licenses, without examination of the applicant, where such applicant has been duly licensed to practice osteopathy in any other State of the United States, where the legal re'quirements for the issuance of licenses are as high as or higher than the legal requirements obtaining in this State, upon proof thereof, and upon proof that the applicant is of good moral character and good personal and professional standing, and has followed his profession in such other State for a period of not less than one year immediately preceding the date of his application for license in this State: Provided, that such other State from which any such applicant holds license practices comity with this State by granting licenses without examination to holders of license from this State, for the practice of osteopathy: and Provided further, such applicant shall pay all fees and charges required by law or by the rules of the Board of Osteopathic Examiners for the issuance of licenses. The authority hereby conferred is entirely discretionary, and the Board of Osteopathic Examiners may in any and all instances require an applicant to stand an examination.! (Acts 1925, p. 89.)

! Osteopaths are also required to pay the professional tax required under 92-1909, p. 188. All Osteopaths are required to register annually with the Joint-Secretary, State Examining Boards. He supplies the tax collectors of the respective counties of the State the names of Osteopaths who have registered with him for the practice of their profession.

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CHAPTER 24.
PHARMACIST EXAMINATION AND REGISTRATION FEES.
84-1314. Examination fee for pharmacists.-Applicants for examination as registered pharmacists under this Chapter shall pay to the Joint-Secretary, State Examining Boards,! an examination fee of $15. All fees shall be paid to such Secretary at the time of the filing of the application for examination. Any applicant failing to make the required mark shall be entitled to another examination without any additional charge, provided he shall take the second examination within one year from the time of taking the first examination. (Acts 1927, p. 295; 1931, pp. 7, 37.)
84-1315. Nonresident pharmacists; license, how granted.-The Board of Pharmacy may in its discretion grant licenses as pharmacists to persons who shall furnish proof that they have been registered as such in some other State, and that they are of good moral character: Provided, that such other State in its examination shall require the same general degree of fitness as is required by the examination in this State. (Acts 1927, p. 295.)
84-1319. Annual registration of pharmacists.-Every person who shall be duly licensed under the provisions of this Chapter, shall, annually, before engaging in any business under said license, register in the office of the Joint-Secretary, State Examining Boards; said registration shall be entered in a book to be kept for that purpose by said Secretary and shall show the registrant's name, nationality, and credent:als and date thereof under which
1 The Act covering the examination and registration of pharmacists provides for a "Georgia State Board of Pharmacy", appointed by the Governor, who are given the power to administer and enforce the law under provisions set out (Acts 1943, pp. 363, 364.) The administrative and regulatory provisions, however, of these Acts have been omitted. They can be found in Chapter 84-13 of the Code. Under the Re-organization Act of 1931 (Acts 1931, pp. 7, 35, section 89,) the "Joint-Secretary, State Examining "Boards" administers the Act under the Secretary of State.

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he is entitled to engage in such vocation at the time' of filing such registration, and a certificate of such registrat~on,stating the terms of the same, shall be given him by said Secretary. Said registration shall show the name and address of the registrant's employer or if he be the owner or proprietor of a drug store or pharmacy it shall show the exact locat:on thereof. Notice of any change of employment or change of business address shall be filed with the
Joint-Secretary within 10 days after such change. Each registrant shall pay an annual registration fee of $2 to the Joint-8ecretary. Any violation of this section shall be' ground for revocat~on or suspension of license. (Acts 1927, p. 298; 1931, pp. 7, 35; 1937, p. 480; 1947, pp. 1471, 1478.)

84-1321. Fees.-All moneys paid to the Joint-Secretary, State Examining Boards, in fees or from other sources under the provisions of this Chapter shall be paid by him into the treasury of the 8tate and there held by the State Treasurer for the payment of the compensation and eXPtlnses of the State Board of Pharmacy and Secretary in accordance with the provisions of this Chapter and Chapter 84-1, such funds being hereby specially allocated for such purposes. After the compensation and expenses of said Board and the pro rata portion of the salary and expenses of the J ointSecretary shall have been paid, all surplus over and above the above-mentioned expenses shall, on the first day of January of each year, be placed in the general fund of the State. (Acts 1927, p. 297; 1931, pp. 7, 37.)

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CHAPTER 25.
PROFESSIONAL ENGINEER AND LAND SURVEYOR EXAMINATION AND REGISTRATION FEES.
84-2101. Engineers; evidence of qualifications.-In order to safeguard life, health, and property, and to promote the public welfare, any person in either public or private capacity practicing or offering to practice, professional engineering or land surveying, shall hereafter be required to submit evidence that he is qualified so to practice and shall be registered as hereinafter provided.l (Acts 1945, pp. 294, 295.)
84-2127. Form of application; references.-Applications for registration shall be on forms prescribed and furnished by the Board shall contain statements made under oath, showing the applicant's education and detail summary of his technical work and shall contain not less than five references of whom three or more shall be registered professional engineers having personal knowledge of his engineering experience. (Acts 1945, pp. 294, 304.)
84-2128. Registration fees.-The registration fee for professional engineers shall be $15, which shall accompany application. If application is rejected $10 will be refunded to applicant, the remainder being retained as an application fee.
The registration fee for engineer-in-training shall be $5, which shall accompany application. This amount shall be credited against the total fee required for registration as a professional
1 The Act covering the examination and registration of Engineers and Land Surveyors provides for a "State Board of Registration for Professional Engineers and Land Surveyors," appointed by the Governor, who are given the power to administer and enforce the law under provisions set out (Acts 1943, pp. 363, 364.) The administrative and regulatory provisions, however, of this Act have been omitted. They can be found in Chapter 84-21 of the Code. Under the Reorganization Act of 1931 (Acts 1931, pp. 7, 35, 89,) the "Joint-Secretary, State Examining Boards" administers the Act under the Secretary of State.

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engineer if the registrant has been certified in Georgia as an engineer-in-training.
The registration fee for land surveyors shall be $10, which shall accompany application. If application is rejected $5 will be refunded to applicant, the remainder being retained as an application fee. (Acts 1945, pp. 294, 304.)

84-2132. Engineers; expiration and renewal of certificates.Certificates of registration shall expire on the last day of the month of December following their issuance or renewal and shall become invalid on that date unless renewed. It shall be the duty of the secretary of the Board to notify every person registered under this Chapter, of the date of the expiration of his certificate and the amount of the fee that shall be required for its renewal for one year; such notice shall be mailed at least one month in advance of the date of the expiration of said certificate. (Acts 1945, pp. 294, 306.)

84-2133. Renewal of certificates; time; fee.-Renewal may be effected at any time during the month of December for a period of one or two years by the payment of a fee of not more than five dollars for professional engineers nor more than three dollars for land surveyors for any year, as may be fixed by said Board. The failure on the part of any registrant to renew his certificate upon expiration in the month of December when notified as required above, shall not deprive such person of the right to renewal, but the fee to be paid for the renewal of the certificate if not paid by March first shall be the renewal fee plus an additional fee of four dollars. (Acts 1945, pp. 294, 307.)

84-2134. Renewal after five years by registrant not practicing. -Should a registered professional engineer or land surveyor who has not engaged in the practice of his profession fail and refuse to renew or validate his certificate for a period of five years, in order for such a person to renew his certificate he shall file application therefor and submit himself to such examination as may be determined by the Board and shall pay therefor the sum of $15. (Acts 1945, pp. 294, 307.)

84-2139. Registration under certificates from certain other authorities.-The board may upon application therefor, and the payment of a fee of $15, issue a certificate of registration as a pro-

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fessional engineer or land surveyor to any person who holds a certificate of qualification or registration issued to him by proper authority of the National Council of State Boards of Engineering Examiners, or of the National Bureau of Engineering Registration, or of any State or Territory or possession of the United States, or any Country: Provided that the requirements of the registration of professional engineers or land surveyors under which said certificate of qualification or registration was issued do not conflict with the provisions of this Chapter and are of a standing not lower than that specified in sections 84-2122 to 84-2125, inclusive. (Acts 1945, pp. 294, 309.)

84-2142. Relissuance of certificates.-The Board for reasons it deems sufficient, may reissue a certificate of registration to any person whose certificate has been revoked, providing three or more members of the Board vote in favor of such reissuance. A new certificate of registration to replace any certificate revoked, lost, destroyed, or mutilated, may be issued subject to the rules of the Board, and a charge of $2 shall be made for such issuance.] (Acts 1945, pp. 294, 310.)

1 Engineers, civil, mechanical, hydraulic, and electrical, are also required to pay the professional tax required under 92-1909, p. 188; they are also required to register annually with the Joint-Secretary, State Examining Boards, who supplies the tax collectors of the respective counties of the State the names of such Engineers who have registered with him for the practice of thir profession.

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CHAPTER 26.
INSURANCE AGENT AND SOLICITOR EXAMINATION
AND REGIS'TRATION FEES.
56-501. (2443) Definition of insurance agent.-Any person who shall solicit in behalf of any insurance company, or agent of the same, incorporated by the laws of this or any other State or foreign Government, or who shall take or transmit, other than for himself, any application for insurance or any policy of insurance to or from such company or agent of the same, or who shall advertise or otherwise give notice that he will receive or transmit the same, or who shall receive or deliver a policy of insurance of any such company, or who shall examine or inspect any risk at any time, or receive or collect or transmit any premium of insurance, or make or forward any diagram of any building or buildings, or do or perform any other act or thing in the making or consummating of any contract of insurance for or with any such insurance company, other than for himself, or who shall examine into or adjust or aid in adjusting any loss for or in behalf of any such company, whether any of such acts shall be done at the instance or request or by the employment of such insurance company, or of, or by, any broker or other person, shall be held to be the agent of the company for which the act shall be done or the risk shall be taken. (Acts 1887, p. 121.)
56-502. (2445) Civil liability of agents of unauthorized companies.-Any person who shall do any of the acts mentioned in 56-501 without such insurance company's having obtained from the Insurance Commissioner a certificate of authority as required by law, shall also be personally liable to the holder of any policy of insurance, in respect of which such act was done, for any loss covered by the same: Provided, that the penalties provided for shall not apply to adjusters or inspectors of authorized insurance companies from whom the citizens of this State have purchased insurance for themselves, as provided for in this section, whenever the person or persons purchasing said insurance shall immediately notify the Insurance Commissioner, giving the name and locality

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of said company in which they have policies, and at the same time pay to said Insurance Commissioner the same licenses, fees, and taxes for each company as are now or may hereafter be required of fire insurance companies authorized to do business by the laws of this State; and when the license fees for any company have been paid in anyone year by any person or persons who have purchased insurance from said company, no person or persons purchasing insurance from said company thereafter shall be liable for the license fees of said company during the said year, but only for such taxes on premiums as may be required from time to time of insurance companies authorized to do business: Provided further, that said inspectors shall not solicit business for their companies. (Acts 1890-1, p. 205.)

56-503. License, when required.-All persons shall be required to procure a license from the Insurance Commissioner before soliciting business except those agents whose names are furnished the Insurance Commissioner by some reputable insurance company as its accredited agents. (Acts 1912, pp. 119, 124.)

56-504. Prerequisites to obtaining license.-All agents soliciting insurance shall, before procuring the license from the Insurance Commissioner, make application to the Commissioner, and before the Commissioner shall issue such license, he shall satisfy himself that such agent is authorized by some reputable insurance company to do business, and the Commissioner shall be advised and convinced as to the moral character and integrity of such applicant for license. (Acts 1912, pp. 119, 124; 151 Ga. 609 (1) (107 S. E. 857).)

56-506. (2448) Acting as agent of oompany not complying with law; fees; reports.-No person shall as agent in this State of any insurance company of this or any other State or foreign Government, doing a business in any manner, until said company shall have fully complied with the provisions of this title and received from the Insurance Commissioner certificates of authority for itself and its agents to transact business in this State. The fees of the Insurance Commissioner shall be as follows: For filing certified copy of charter, $20; for examination of annual statement, $20; and for certificates of authority or license to agents, $3 each: Provided, however, that all fire insurance companies shall in lieu of such fees and charges pay to the Insurance Commissioner one fee of $200, and upon paying such fee and having otherwise

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fully complied with the provisions of this Title such fire insurance companies shall be entitled to receive from the Insurance Commissioner certificates of authority for itself and its agents to transact business; fire and storm assessment insurance companies in the State, the business of which is confined to four counties or less, or operated by independent divisions composed of four counties or less, shall pay to the Insurance Commissioner a fee of $25, in lieu of $200. In addition to the payment of the above fees, each of said companies shall make a report to the Commissioner on the first day of May of each year, or within 60 days thereafter, under oath of the president or secretary thereof, showing the entire amount of premium receipts of every character and description(deducting return premiums on canceled policies) of said companies during the year or fractional part of a year ending the 30th day of April next preceding, whether said premiums were reecived in money or in notes, credits, or any substitute for money, to be taxed as may be provided by law from time to time. (Acts 1887, p. 124; 1909, p. 87; 1910, p. 55; 1912, pp. 121, 129; 1931, pp. 7, 31.)

56-507. Fire and casualty insurance agents; liabilities; definitions.-For the purposes of 56-507 to 56-515, an "insurance agent" is hereby defined to be an individual or a corporation, or any member of a partnership or association, or any officer or agent of a corporation, authorized by any insurance company lawfully qualified to transact business, to solicit, negotiate or effect contracts of insurance on behalf of any insurance company. All such agents shall thereby become liable to all the duties, requirements, liabilities and penalties herein provided, but this law shall not apply to any executive or traveling salaried employee of any such insurance company. The phrase "company" or "insurance company" shall include only insurance companies writing fire or casualty insurance or both. (Acts 1925, pp. 211, 212.)

56-508. Same; license of agents by Insurance Commissioner. No licensed fire or casualty insurance' company or company writing fidelity or surety bonds, shall write or issue any policy or indemnity contract on any risk in this State except through a resident agent licensed by the Insurance Commissioner: Provided, that no contract bond shall be issued by any company, except through an agent, resident of the county in which the work under contract is located, if the company has an agent, resident in the county in question. The full commission thereon, (meaning thereby the commission paid for the production of business by him) shall be paid to such resident agent: Provided, however, that such

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resident agent may pay a commission on business placed with him by another duly licensed resident agent, and, provided further, that such resident agent may pay a commission not exceeding 50 per centum of the regular commission allowed resident agents upon the issuance of such policies or contracts, to a duly licensed nonresident on any business originated by such nonresident. This section shall not apply to policies covering property in transit while in the custody of any common carrier or to rolling stock of any common carrier, nor to cotton insurance issued under a per bale reporting form of coverage. The words "resident agent" as used in this section are deemed to mean resident agents engaged in the solicitation of such business from the public generally and shall not include any salaried employee of any insurance' company doing business in this State; but shall include any agents of mutual insurance companies however compensated. Nothing in this section, however, shall be construed to relieve' from license requirements any State or special agent, or traveling and/or salaried employee, who performs any of the acts, services or things mentioned in section 56-501, in behalf of any insurer or agent of the same. Such resident agent shall keep a true record of all policies and/or bonds thus issued through him on business originated by such licensed nonresident and shall furnish, if requested by the Insurance Commissioner, a verified statement showing the risk covered, amount of insurance and premium involved, and such other information as may be required to aid the said Commissioner in the collection of all pre'mium taxes due
in this State and the enforcement of the provisions of this Chapter as amended. No person except as hereinafter provided shall be licensed as an insurance agent except upon the application of a company authorized to do business in this State, which said application shall be accompanied by a certificate signed by an executive officer of such company and certifying that after inquiring into the facts to the best knowledge, judgment and belief of such company, such person is of good character, is now a bonafide resident of the State of Georgia, and in good faith inetnds to remain as such resident for a period of 12 months or more from
the date of the filing of said application, and is or expects to become bonafide engaged in the business of an insurance agent
(as defined in this Chapter), that he has such moral and financial
standing as to make it probable that he can carry on such an
agency without detriment to the public, that he expects bonafide
to solicit and serve the public generally and not to procure the
license chiefly for the purpose of getting a rebate or commission
on insurance written for himself or his family or some partnership or corporation in which he is interested or with which he is

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connected, and that he has such knowledge of the business and of the law and practices governing and relating to the same as will enable him to carryon the business in a competent manner and without detriment to the public. (Acts 1935, p. 140.)

56-509. Fire and casualty insurance agents; nonresident's license; application for; term; fee.-A license to be known as a "nonresident's license" shall be granted by the Insurance Commissioner to any nonresident of this State upon the written application of such nonresident certifying that he is regularly licensed by the department of insurance of the State in which he resides, and that he will not negotiate nor effect any contract of insurance on property in this State in whole or ,in part in any company so qualified to do business in this State, and upon payment to the Insurance Commissioner of a fee of $10. The license shall be good for one year from date of its issuance. (Acts 1925, p. 213.)

56-523. EXaJDination by Commissioner.-After receipt of application for such agent's license in due form (and if said application is from a first time applicant for license, it shall be accompanied by an examination fee of $10, to be paid by agent), it shall be the duty of the Insurance Commissioner, or his deputy or any person he may designate to represent him, within a reasonable time and in a place reasonably accessible to the applicant, in order to determine the trustworthiness and competency of an applicant, for a license, to subject each first-time applicant for license, and, if he deems necessary, any applicant for renewal of license, to a personal written examination as to his or her competency to act as such agent in the community which he intends to serve. When it is shown from such application and examination that the applicant is intending in good faith to act as an insurance agent or solicitor and to be principally engaged in the insurance business and is of good character, is now a bona fide resident of the State of Georgia, and in good faith intends to remain as such resident for a period of 12 months or more from the date of the filing of said application, and is or expects to become bona fide engaged in the business of an insurance agent (as defined in this Chapter), that he has such moral and financial standing as to make it probable that he can carryon such an agency without detriment to the public, that he expects bona fide to solicit and serve the public generally and not to procure the license chiefly for the purpose .!Of getting a rebate or commission on insurance written for himself or his family or some partnership or corporation in which he is interested or with which he is connected, and that he has such

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knowledge of the business and of the law and practices governing and relating to the same as will enable him to carry on the business in a competent manner and without detriment to the public, and is worthy of a license, the Insurance Commissioner shall issue to the applicant a license to transact business in this State as an insurance agent or solicitor. Such license shall expire annually on the first day of March unless sooner revoked for cause by the Insurance Commissioner: Provided, that no agent holding a license at the time of the enactment of this law shall be deemed a first-time applicant. (Acts 1935, p. 141.)

56-525. Temporary license.-In the event of the death or the inability further to act, of an agent holding a certificate of au thority from any company, where no other agent in the copartnership, association or corporation is authorized to represent such company, the Insurance Commissioner may issue a temporary license to another person enabling such other person to represent any such company upon an application being made in conformity with 56-523 and the additional information required by this section. Such temporary license shall continue only until the license is afforded an opportunity of taking the examination provided in 56-523. (Acts 1935, p. 143).

56-526. Renewal of licenses.-Renewal of all explrmg licenses shall be upon application in writing, subject to the conditions of examination of such applicants as set forth in 56-523 for renewal of license, and upon payment of the annual insurance agent's occupational tax: Provided, that should the Commissioner require an examination for renewal of such license, no examination fee shall be required. (Acts 1935, p. 143.)

56-528. Unlicensed company forbidden to do busin'ess; penalty. -No corporation, individual, firm or association not licensed in Georgia to transact the business of fire and casualty insurance, or the writing and issue of fidelity and surety bonds, shall so engage in such business within the limits of this State; nor shall any person act as agent for any company, individual, firm, or association engaged in the writing of such business, unless such person has himself first received a license from the Insurance Department to represent a company duly authorized in the State. Penalty for the violation of this provision on the part of 'the corporation, individual, firm or association illegally engaged in the writing of business in this State as herein provided shall be $1,000
for the first offense and $2,000 for each additional offense. (Acts 1935, p. 144.)

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56-529. Report and payment of license fee and premium tax.No individual, firm, corporation or association residing or doing business in this State shall accept a policy of fire or casualty insurance, or fidelity or surety bond issued by a nonadmitted company, individual, firm or association in violation of 56-528, unless such individual, firm, corporation, or association shall immediately report the fact to the Insurance Commissioner, giving the name of the company issuing the policy or contract stating its amount and the premium paid thereon, and shall thereupon pay to the Insurance Commissioner the license fee properly chargeable against such company if it were admitted to the State, and the premium tax chargeable under 92-2509a upon the amount of premium so paid.1 (Acts 1935, p. 144.)

56-530. Pen.alty for failure to report and pay tax.-Failure so to report and pay the license fee and premium tax mentioned in 56-529 shall subject such individual, firm, corporation or association to a penalty of 10 percent of any such sum as may be paid as indemnity by such insurer to the assured in the event of a loss. Such penalty may be collected upon the establishment of such fact in a civil suit by any informer in any court having jurisdiction thereof, one-half of the amount of such recovery to go to the informer and the other half to be paid to the Insurance Commissioner to be placed by him in the general funds of the State; or the same may likewise be recovered upon the establishment of such fact in a civil suit brought in the name of the State of Georgia by the solicitor general of the circuit where such act may have been done in which event the solicitor general shall be paid 10 percent of the amount received. (Acts 1935, p. 144.)

56-531. Assessment of penalty by Insurance Commissioner.If any licensed company shall violate any of the provisions of this Chapter as amended, the Insurance Commissioner may, upon his own motion, and shall upon sworn information in writing signed by a citizen of this State and filed with the Commissioner, make due inquiry, in the form and manner hereinafter provided, into any such alleged violation of the provisions of this Chapter, and upon proof being presented, the sufficiency of which shall be determined by him, the Commissioner shall assess a penalty of $100 for each offense. (Acts 1935, p. 145.)

56-532. Notice and hea.ring; appeal.-N0 penalty as provided in section ,56-531 shall be imposed upon such alleged violator until
1 For tax on insurance premiums, see 92-2509a, p. 115.

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a written copy of such charges, together with a citation, requiring appearance before the Insurance Commissioner at the State capitol on a day certain to be fixed by the Insurance Commissioner, at a time not less than 20 days after the service of such citation and copy of ~harges, then and there to show cause in writing why such penalties should not be inflicted. Service of such citation and copy of charges shall be made upon its attorney in fact designated to acknowledge or receive service in the manner provided by law for such service.
For the purpose of such inquiry the Insurance Commissioner is hereby empowered to summon witnesses, so as to enable him to make a determination of the merits. Any order of the' Insurance Commissioner suspending or revoking any license shall be subject to an appeal on the same terms and in the same manner and form as is now provided by law for appeals from the decisions of the courts of ordinary of this State. (Acts 1935, p. 145.)

56-533. Provisions as to penalty, ;cumulative.-Any penalty or penalties provided for in sections 56-528 to 56-532, inclusive, shall be in addition to and cumulative to any other penalty or penalties heretofore provided for by law. (Acts 1935, p. 145.)

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CHAPTER 27.
DISTRICT COMMISSIONER OF HEALTH
EXAMINATION FEE.
88-302. Sanitary districts, division of State into; cenws basis for computation of population.-The State shall be divided into sanitary districts as follows: Each county shall constitute a sanitary district, except that two or more counties may be combined into one sanitary district. Said combination of counties into a joint sanitary district shall be made by the State Board of Health upon the recommendation and consent of the county boards of health of the counties concerned. (Acts 1914, pp. 124, 126; 1931, pp. 7, 11; 1933, p. 7; 1943, pp. 371, 380.)
88303. District commissioners; appointment; qualifications; term of office; examination; susp,ension.-In every such sanitary district there shall be appointed a district commissioner of health for a term of four years. For a county district the appointing board shall be the county board of health and for districts composed of more than one county the appointing board shall be composed of the boards of health of all the counties composing said district, who shall mee~ in joint session for said purpose. The district commissioners of health shall be appointed from an eligible list furnished by the Director of the State Board of Health. This list shall contain the names of those who have passed a satisfactory examination in hygiene and sanitation and State health laws, and certain books and reports may be prescribed by the examining board as the basis of such examinations. The Director of the State Board of Health shall, with the aid of a committee from the State Board, examine all applicants f()r the position of district health commissioner under rules prescribed by the State Board and the provisions of this law; and he shall supervise the work of all district commissioners of health and shall have the authority to suspend such commissioner for incompetency, wilful neglect of duty, immorality, or the commission of a crime involving moral turpitude, with the right of appeal by the party so suspended to the State Board, whose decision shall be final. No person shall be

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examined except a licensed physician, able-bodied, temperate and
of good moral character. The examining board shall prepare a list of questions on the several subjects upon which the applicants shall be examined and send the same to the county superintend-
ents of schools under whose supervision the examinations shall be held. The applicant shall sign his examination paper by num-
ber, and in a sealed envelope accompanying said paper shall give his name and the number he has adopted so that his name shall not
be known until after the board of examiners shall have passed upon the question of his admission or rejection. The board of examiners shall prescribe and fix a certain standard percentage for passing such examination: Provided, that each person applying for examination shall be a resident of the State, and shall pay
in advance to the Director of the State Board of Health the sum of $5 as an examination fee. All such fees shall be covered into the general fund. Each person passing such examination shall be entitled to a certificate signed by the Director of the State Board of Health, under the seal of the State Board of Health, which shall be conclusive of the facts stated herein as to such examination and qualifications. The said Director of the State Board of Health shall, as soon as the results of an examination have been arrived at, file a copy thereof in his office showing the persons who have been passed, and at the same time send by mail a complete list of those who have passed to the chairman of each county board of health. Regular examinations shall be held by the board in the months of October and April of each year; and special examinations may be held by the Director of the State Board of Health to fill vacancies and he may issue a certificate which will hold good until the next regular examination. No examination fee shall be required of one holding a temporary certificate, provided same was paid at the time of standing the special examination. (Acts 1914, pp. 124, 127; 1931, pp. 7, 11; 1933, p. 7.)

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CHAPTER 28.
LIBRARIAN REGISTRATION FEE.
84-2207. Only licensed librarians to be employed; exceptions.From and. after January 1, 1938, any public library serving a political subdivision or subdivisions having over 5,000 population according to the last official Federal census and every library operated by the State or its authority, including libraries of institutions' of higher learning, shall not employ in the position of librarian or full time professional assistant in the library as defined by this Board, a person who does not hold a librarian's certificate issued by the Board. No public funds shall be paid to any library failing to comply with the provisions of this Chapter: Provided, however, that nothing in this Chapter shall apply to law libraries of counties and/or cities, or to libraries of public elementary and high schools. (Acts 1937, pp. 245, 246.)
84-2208. Applications for certificates; fees.-All applicants for a librarian's certificate shall file an application with the J ointSecretary, State Examining Boards,! accompanied by a fee of one dollar, and said Joint-Secretary shall remit the same to the State treasury, such fees shall be used only for the purpose of carrying out the provisions of this Chapter and payment of the necessary expenses contemplated under Chapter 84-1. (Acts 1937, pp. 245, 246.)
84-2209. Librarians employed not affected.-This Chapter shall not be construed to affect any librarian or full time assistant li-
1 The Act covering the certification of Librarians provides for a "State Board for the Certification of Librarians," appointed by the Governor, who are given the power to administer and enforce the law under provisions set out (Acts 1943, pp. 363, 364.) The administrative and regulatory provisions, however, of this Act have been omitted. They can be found in Ch. 84-22 of the Code. Under the Re-organization Act of 1931 (Acts 1931, pp. 7, 35, 89,) the "Joint-Secretary, State Examining Boards" administers the Act under the Secretary of State.

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brarian in his or her present position. Such librarians as are now in service shall be entitled to receive a certificate in accordance with their qualifications for positions now held without examination, upon payment of the prescribed fee, and such certificate so issued shall be a life certificate. (Acts 1937, pp. 245, 247.)

84-2210. Libraries not supported by public funds.-The Board may issue certificates to qualified persons who are serving in libraries not supported by public funds. (Acts 1937, pp. 245, 247.)

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CHAPTER 29.
VETERINARIAN EXAMINATION FEE.
84-1502. (2057) Georgia State Board of Veterinary Examiners; creation; appointment; terms of office; vacancies.-A board, designated "Georgia State Board of Veterinary Examiners"l is hereby created to be appointed by the Governor, and indorsed by the Georgia State Veterinary Association. The terms of office shall be as follows: One for one year, one for two years, one for three years, one for four years, and one for five years, as may be decided by ballot among themselves; and at the expiration of the term of any member, such vacancy shall be filled by a similar appointment for five years; and should a vacancy occur from any other cause, the Governor shall fill the same for the unexpired term by appointment. (Acts 1908, p. 88.)
84-1505. (2060) Examination fees for license to practice veteri. nary medicin'e or surgery.-All applications for licenses to practice veterinary medicine or surgery, when filed with the JointSecretary, State Examining Boards, shall be accompanied by an examination fee of $10, the fund created by such payments to be used in paying the pro rata portion of the salary and expenseR of the Joint-Secretary and the expenses of the members of the Board of Veterinary Examiners as contemplated by Chapter 84-1. (Acts 1908, pp. 88, 90; 1931, pp. 7, 37.)
84-1506. (2060) Reexamination; fee.-Any applicant for li-
1 The Act covering the examination and registration of Veterinarians provides for a "Georgia State Board of Veterinary Examiners," appointed by the Governor, who are given the power to administer and enforce the law under provisions set out (Acts 1943, pp. 363, 364.) The administrative and regulatory provisions, however, of this Act have been omitted. They can be found in Chapter 84-15 of the Code. Under the Re-organization Act of 1931 (Acts 1931, pp. 7, 35, 89,) the "Joint-Secretary, State Examining Boards" administers the Act under the Secretary of State.

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cense who shall fail to satisfy the Board of Veterinary Examiners as to his qualification may, upon application, be reexamined within not less than six months, upon payment of an additional examination fee. Acts 1908, pp. 88, 90.)

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CHAPTER 30.
REAL ESTATE BROKER AND SALESMAN REGISTRATION FEES.
84-1410. Application for license; contents; verification; license
fee to accompany.-Any person, partnership or corporation desiring to act as real estate broker, or any person desiring to act as real estate salesman, shall file with the Georgia Real Estate Commission1 through the Joint-Secretary, State Examining Boards, an application for license in such form and detail as the Commission shall prescribe, setting forth the following:
(a) The name and residence address of the applicant. If the applicant be a partnership, the name and residence address of each member thereof; or, if the applicant be a corporation, the name and residence address of each of its officers.
(b) The place, or places, including the city, town or village where the business is to be conducted, with the street number and the manner in which said place of business is designated.
(c) 'The business or occupation theretofore engaged in by the applicant, or, if a partnership, by each member thereof, or if a corporation, by each officer thereof, for a period of two years immediately preceding the date of such application, setting forth the place or places where such business or occupation was engaged in.
(d) Such further information as the Commission may reasonably require to enable it to determine the trustworthiness of the
1 The Act covering the examination and registration of all persons, partnerships, and corporations desiring to act as Real Estate Brokers and all persons, desiring to act as Real Estate Salesmen provides for a "Georgia Real Estate Commission," appointed by the Governor, who are given the power to administer and enforce the law under provisions set out (Acts 1943, pp. 363, 364.) The administrative and regulatory provisions, however, of this Act have been omitted. They can be foulld in Chapter 84-14 of the Code. Under the Re-organization Act of 1931 (Acts 1931, pp. 7, 35, 89,) the "Joint-Secretary, State Examining Boards" administers the Act under the Secretary of State.

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applicant, including each member of a partnership, or each officer of a corporation as to their competency to transact the business of a real estate broker, or salesman, in such manner as to safeguard the interest of the public.
(e) Every application for a real estate salesman's license shall also set forth the period of time in which he has been engaged in the real estate business, stating the name and address of the real estate broker then employing him, or in whose employ he is to enter.
Each application for license under this Chapter shall be verified by the applicant; if made by a copartnership, it shall be verified by a member thereof, or if made by a corporation, by an officer thereof. An application for license shall be accompanied by the appropriate license fee as hereinafter prescribed in this Chapter. (Acts 1925, p. 329; 1931, pp. 7, 37.)

84-1411. Renewal of license; application; fee.-Any license granted under the provisions of thisCha9ter may be renewed by the Real Estate Commission upon application therefor by the holder thereof in such form as the Commission may prescribe, upon the payment of the annual fee for such license. The Commission may dispense with such requirements of the statements provided for in 84-1410 as it deems them unnecessary in view of those contained in the original application for license. (Acts 1925, p. 330.)

84-1415. Fees for real estate brokers' licenses.-The fees for licenses shall be as follows:
(1) For a broker's license the annual fee shall be $25. If the licensee isa corporati<m the license issued to it shall entitle one official or representative thereof to engage in the business of a real estate broker within the meaning of this Chapter. For all other officers or representatives of a licensed corporation who shall engage in the business of a real estate broker within the meaning of this Chapter the annual fee shall be $10. If the licensee is a partnership the license issued to it shall entitle one member of said partnership to engage' in the business of a real estate broker within the meaning of this Chapter. For every other member of such partnership the annual fee shall be $10.
(2) For a salesman's license, the annual fee shall be $5.

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All applications for license shall be accompanied by the license fee herein provided. All licenses shall expire upon the 31st day of December of each year. (Acts 1925, p. 232; 1927, p. 309.)

84-1416. Period covered by license fee. Assessment by municipalities.-The fees required of brokers and salesmen under this Chapter shall be the full annual fee for all licenses applied for by or before June 30 of any calendar year; and one-half the annual fee for all licenses applied for between July 1 and December 31 of any calendar year: Provided, this section shall not be construed to prevent municipalities from assessing license fees. (Acts 1927, p. 309.)

84-1422. Nonresident brokers or agents; applic.ations for licenses; filing of irrevocableconsent.-A nonresident of this State may become a real estate broker or real estate salesman in any county in which the provisions of this Chapter are applicable by conforming to all of the provisions of this Chapter, except that such nonresident broker or salesman regularly engaged in the real estate business as a vocation, and who maintains a definite place of business in some other State, shall not be required to maintain a place of business within this State. The Georgia Real Estate Commission shall recognize in lieu of a recommendation and statements required to accompany an application for license the license issued toa non-resident broker or salesman by any other 8tate and bhall issue a license to such broker or salesman upon the payment of the license fee and upon the filing by the applicant with the Commission through the Joint-Secretary, State Examining Boards, of a certified copy of the applicant's license issued by such other State. Every nonresident applicant shall file an irrevocable consent that suits and actions may be commenced against such applicant in the proper court in the county of this State in which a cause of action may arise, in which the plaintiff may reside, by service of any process or pleadings authorized by laws of this State on the Commission, or a deputy to be designated by it, said consent stipulating and agreeing that said service of such process or pleading shall be begun and held in all courts to be as valid and binding as if due service had been made upon said applicant in this State. Said consent shall be duly acknowledged and if made by a corporation shall be authenticated by the seal of such corporation. In case any process or pleadings mentioned in this Chapter are served upon the Commission or upon a deputy to be designated by it, duplicate copies shall be made, one of which shall be filed in the office of the Joint-Secretary,

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State Examining Boards, and the other immediately forwarded by registered mail to the main office of the applicant against which said process or pleadings are directed, and no default in said proceedings or action shall be taken unless it shall be made to appear by affidavit of a member of the Commission, or a deputy designated by it, that a copy of the process or pleadings was mailed to defendant as herein required; and no judgment by default shall be taken in any such action or proceedings within 20 days after the date of the mailing of such process or pleadings to the nonresident defendanU (Acts 1925, p. 335; 1931, pp. 7, 37.)

1 The licenses provided by this Chapter does not cover the sale of real estate located in other States or real estate located in this State in the case of oil, gas and mineral leases, together with subdivisions of larger tracts to be offered as city or suburban lots or as fractional portions thereof planted in nuts and fruits commonly known as orchard units, or as small farms for colonizing purposes, when said lots or tracts are offered outside the county in which the land is located. See 97-415 and 97-416, pp. 391, 392.
The Re-organization Act creating the various boards for the examination and registration of professions and trades included in its number a Board for Stationary Engineers and Firemen, and such board was re-established by the Act of 1943 after having been abolished. This Board was set up under an Act of the General Assembly of 1910 (Acts 1910, p. 112) which provided that "the Commissioners of Roads and Revenues in the several counties in the State of Georgia, shall at their discretion, elect a Board to consist of three practical and skilled stationary engineers, to be known as the Board of Examiners of Engineers and Firemen in the respective counties in which they are appointed. The term of office of the members of said Board shall be three years; but, at the first election, one member shall be elected for one year and one member shall be elected for two years, and the third member shall be elected for three years. Said Commissioners shall act on the subject of electing or appointing said Board, at the first regular meeting after the approval of this Act; but if for any reason such action should not then be taken, said Commissioners may act at a subsequent meeting."
Under 8 of the Act of the Commissioners of Road and Revenues or Ordinaries creating such Board were authorized to charge a license fee. The Act, however, was limited to thost' counties of the State having a population of 117,000 according to the Census of 1900. This provision in the Act was further amended in 1912 (Acts 1912, pp. 158, 159) so that the same would apply "in counties having a population of 70,000 inhabitants or more, according to the Census of 1910." The Act has never been included, however, in the Code in view of the limited number of counties in which it applies.
An additional Board of Examiners was created by an Act of the General Assembly at the Extra Session, 1937-38 (Acts 1937-38, Ex. Sess., p. 327) to determine the fitness of master electricians in all counties having a population

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849921. Real estate brokers or salesmen, acting without Ii. cense.-Any person or corporation acting as a real estate broker or real estate salesman within the meaning of Chapter 84-14 without a license, and all persons who violate any other provisions of said Chapter, shall be guilty of a misdemeanor and shall be punished as p,rescribed in 27-2506, and if a corporation, by a fine not to exceed $1,000. (Acts 1925, pp. 325, 326; 1929, pp. 316, 321.)

of 150,000 or more by the census of 1930 or any future census. It provided that the Act shall not apply within the limits of any municipality lying within counties having a population of 150,000 inhabitants or more and that it shall not apply to public utility corporations operating under the supervision of the Georgia Public Service Commission. This Act was amended by Acts 1943, p. 484, providing for the annual renewal of certificates issued under the Act.
The General Assembly at the 1943 session also created a Board of Examiners to determine the fitness of qualified electricians in counties having a population of not less than 85,000 and not more than 90,000, according to the United States census of 1940 or any future United States census (Acts 1943, p. 481.) Neither of these Acts have been codified due to the limited number of counties to which they apply.

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CHAPTER 31.
SECURITY DEALER AND AGENT REGISTRATION FEES.
97-101. Law designated.-This law shall be known as "The Georgia Securities Law."! (Acts 1920, p. 250.)
97-102. "Securities," "issuer," and "dealer" defined.-The following words used in this Title shall, unless the context otherwise indicates, have the following meaning: The word "securities" shall include stocks, bonds, debentures, notes, certificates of participation, certificates of shares of interest, preorganization certificates and subscriptions, certificates evidencing shares in trust estates or associations, and profit-sharing certificates, service agreements, powers of attorney, contracts of agency, and all other contracts, instruments, receipts and agreements whereby the seller or issuer agrees or proposes to use the proceeds thereof, or any part thereof, or any sums deposited thereunder, or any part thereof, for the purpose of buying, selling or dealing in securities. The word "securities" shall further include all contracts for the sale of territorial rights for which a consideration is paid or to be paid, and all contracts which entitle the purchaser thereof to receive from the vendor compensation, whether the same be for services to be performed, for discounts or special rates not afforded the general public on goods to be purchased, or any other compensation whatever accruing to the purchaser solely by virtue of the purchase of such contract.
! This Act did not expressly repeal an Act of 1904, p. 74 ( 2899 to 2909 and 628 P.C. of the Code of 1910), which required of investment companies a redemption and reserve fund for the protection of their investors, the filing with the Comptroller-General of certain statements as to their assets and liabilities, etc., as a prerequisite for a license to do business in this State, and which provided a penalty for attempting to transact the business of an investment company without a license, the 1904 Act has been omitted from the Code as having been repealed by implication by the Georgia Securities Law, codified as this Title, upon the theory that the Georgia Securities Law is a comprehensive law embracing a complete scheme for the protection of those investing in securities of all classes, its purpose, like that of the 1904 Act which related to investment companies, being the protection of investing public.

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The word "issuer" shall include every person and every company, trust, partnership or association, incorporated or unincorporated, heretofore or hereafter formed for any lawful purpose and organized under the laws of this State or any foreign State or Country, which shall have issued any security sold or offered for sale to any person or persons in this State.
The word "dealer" shall include every person other than a salesman who in this State engages either for all or part of his time, directly or through an agent, in the business of selling securities issued by another person or purchasing or otherwise acquiring such securities from another for the purpose of reselling them, or of offering them for sale to the public, or offering, buying, selling, or otherwise dealing or trading in securities as agent or principal for a commission or at a profit, or who deals in futures or differences in market quotations of prices or values of securities or accepts margins on purchases or sales or pretended purchases or sales of securities: Provided, that the word "deal.er" shall not include a person having no place of business in this State, who sells or offers to sell securities exclusively to brokers or dealers actually engaged in buying and selling securities as a business. (Acts 1920, p. 251; 1922, pp. 156, 157; 1933, pp. 263, 264; 1937, pp. 787, 788.)

97-103. Construction of law; no relief from registration and fee; foreign corporation.-Nothing in this law shall be construed to relieve corporation from making the annual registration now required by law to be made with the Secretary of State or paying the fee required for the filing of such report. This law shall not be construed to repeal any law regulating the organization of corporations in this State or the admission of any foreign corporation, but the provisions of this law shall be construed to be additional to any provision regulating the organization of a corporation under the laws of Georgia, or the admission of a foreign corporation to do business in this State. (Acts 1920, p. 268.)

97-301. Classes of securities enumerated.-For the purpose of this law, securities are divided into four classes, as follows:
(1) Securities, the inherent qualities of which assure their sale and disposition without the perpetration of fraud, which shall be known as securities in class "A;"
(2) Securities, the inherent qualities of which, or which, from the nature of one or of both parties to the sale thereof, assure the

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sale and disposition without the perpetration of fraud, which shall be known as securities in class "B ;"1
(3) Securities based on established incomes or on assets the fair market value of which in the judgment of the Secretary of State gives the investor a reasonable margin of safety, which shall be known as securities in class "C;"
(4) Securities based on prospective incomes, which shall be known as securities in class "D." (Acts 1920, p. 252; 1922, p. 158; 1931, pp. 7, 35; 1933, pp. 263, 264.)

97-302. Class "A" defined. Applicability of law.-Securities in class "A" shall comprise:1
(1) Those issued or guaranteed by the United States or any Territory or insular possession thereof or by the District of Columbia, or by any State or political subdivision or agency thereof.
(2) Those issued or guaranteed by any foreign Government with which the United States is at the time of sale or offer of sale thereof maintaining diplomatic relations, or by any State, province or political subdivision thereof having the power of taxation or assessment.
(3) Those issued by a national bank or any Federal Land Bank or joint-stock land bank or national farm loan association under the provisions of the Federal Farm Loan Act of July 17, 1916, or by any corporation created by or acting as an instrumentality of the Government of the United States pursuant to authority granted by the Congress of the United States, provided such corporation is subject to supervision or regulation by the Government of the United States.
(4) Those issued by any bank or trust company, or insurance company operating under the supervision of the Insurance Commissioner of this State.
(5) Those issued or guaranteed as to principal, interest, or dividend by a corporation owning or operating a railroad or any other public service utility, provided such corporation is subject to regu-
1 This class of stock is usually sold by dealers, who must pay annually a fee of $50 as provided in 97-403, p. 386. No other fee or registration is required for the sale of such class of stock. No registration or fee is required for the sale of securities in Class B by either the dealer or issuer, as such securities have such qualities, or from the nature of the parties, assure sale without fraud. Section 97-303, defining such classes of securities, is accordingly omitted.

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lation or supervision either as to its rates and charges or as to the issue of its securities by a public commission, board or officer of the Government of the United States, or by any state, Territory or insular possession thereof or of the District of Columbia, or by the Dominion of Canada or any Province thereof.
(6) Those issued by a corporation organized exclusively for educational, benevolent, fraternal, charitable or reformatory purposes, and not for pecuniary profit.
(7) Those appearing in any list of securities dealt in on the New York, Chicago or Philadelphia stock exchange or other stock exchanges of like standing to be selected by the Secretary of State pursuant to official authorization by such exchanges, and securities senior to any securities so appearing. (Acts 1943, pp. 357, 358.)
(8) Bonds or notes secured by a deed to secure debt or first mortgage lien upon real estate or leasehold where the entire deed or mortgage, together with all the bonds and notes based thereon, is sold or offered for sale to a single purchaser as a single sale.
(9) Bills or notes evidencing the acquisition of personal property under conditional sale contracts; and, when running for a period of not more than one year, negotiable promissory notes gives for full value, commercial paper, and bank acceptances.
No security in class "A," nor the sale thereof, except as expressly provided in this Title, shall be subject to the provisions of this law. (Acts 1920, pp. 250, 253; 1922, p. 159; 1931, pp. 7, 35; 1933, pp. 263, 264.)

97-304. Class "C" defined. Risk of purchaser.-Securities in class "C" shall comprise:
Those issued by a person, corporation, firm, trust, partnership, or association owning a property, business or industry, which has been in continuous operation not less than two years and which has shown net profits exclusive of all prior charges, as follows:
(1) In the case of interest-bearing securities, not less than one and one-half times the annual interest charge upon all outstanding interest-bearing obligations;
(2) In the case of preferred stock, not less than one and onehalf times the annual dividend on such preferred stock;
(3) In the case of common stock, not less than three per cent. per annum upon such common stock.

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Provided, however, that nothing in this section shall be construed so as to prohibit the Secretary of State in his discretion
from licensing in class "c" those securities which are unable to
meet the foregoing requirements where it is conclusively shown that the purchaser would be undergoing no greater risk than he would in the purchase of securities meeting said requirements. (Acts 1920, p. 255; 1922, p. 161; 1931, pp. 7, 35; 1933, pp. 263, 264.)
97-305. Class "D."-All securities other than those falling within classes "A," "B," and "C," respectively, shall be known as securities in class "D." (Acts 1920, p. 256.)

97-306. Conditions for sale of class "c" securities; filing fee.Securities in class "c" may be disposed of, sold, or offered for
sale, upon compliance with the following conditions, and not otherwise:
A statement shall be filed in the office of the Secretary of State:
(1) Describing the evidence of indebtedness, preferred stock or common stock intended to be offered or sold;
(2) Stating the law under which and the time when the issuer was organized;
(3) Giving a detailed statement of the assets and liabilities of such issuer, an income or profit and loss statement, and giving an analysis of surplus account;
(4) Giving the names and addresses of its principal officers and trustees;
(5) Giving pertinent and necessary facts and data and information establishing that the securities to be offered are securities in class "C."
At the time of filing said statement the applicant shall pay to the Secretary of State a fee of one-twentieth of one per centum of the aggregate price at which the securities are to be offered for sale in this state for which the applicant is seeking registration, but in no case shall the fee be less than $10. (Acts 1920, p. 255; 1931, pp. 7, 35; 1933, pp. 263, 264; 1937, pp. 787, 788.)

97-307. Conditions for sale of class "0" securities; filing fee.No securities in class "D" shall be sold or offered for sale until

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there have been filed in the office of the Secretary of State statements and documents as follows:
(1) A description and amount of the securities intended to be offered for sale;
(2) If the issuer is a corporation, a certified copy of the charter or articles of incorporation and bylaws;
(3) If the issuer is a firm, trust, partnership, or unincorporated association, a copy of the articles of partnership or association, or of the trust agreement;
(4) The names, addresses and prior occupations during a period of not less than eight years prior to filing such statement (giving details as to time, place and address of employer, and reasons for discontinuance of employment) of the officers. directors, or trustees of the issuer, if it is a corporation, or of the person composing the issuer, if the issuer is an unincorporated association, together with the names and addresses of all agents or salesmen designated to represent the issuer in this State;
(5) Location of the issuer's principal office and of his principal office in this State, if any;
(6) A description of the nature of the industry engaged in or intended to be engaged in and the approximate time when such industry was or will be established;
(7) An inventory and appraisement of the assets of the issuer;
(8) A statement in detail of the gross income of the issuer and the source or sources thereof and of its operating and other expenses for a period of 12 months prior to the date of filing such statement, or for the period of the existence of the issuer if less than two years prior to the date of filing;
(9) A copy of the most recent balance sheet of the issuer, showing the financial condition of the issuer at a date not more than 30 days prior to the date of filing, and giving an analysis of surplus account from inception of such issuer;
(10) A copy of the mortgage, trust deed, indenture or writing securing these securities, or under which the same are issued, if any such instruments exist;
(11) A copy of the form of the securities intended to be offered;
(12) A copy of any and all subscription blanks to be used in the sale thereof;

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(13) A statement as to the manner in which the securities are to be offered and sold;

(14) If the securities are intended to be offered and sold by the issuer through solicitors, agents, or brokers, an irrevocable contract executed by each such solicitor, agent, or broker authorized to offer or sell such securities by or on behalf of the issuer, to the effect that the issuer will receive in cash not less than 75 per cent. of the proceeds of each sale of the securities without deduction for any commission or expenses, directly or indirectly, and without liability to pay any sum whatsoever as commission or expenses for any services in and about such sales;

(15) If the securities shall have been or are intended to be sold to any dealer, solicitor, agent or broker and intended to be sold by such dealer, solicitor, agent or broker to the public for his own account, a statement verified under oath, establishing that the price paid to the issuer was or will be without any fixed contingent right in the issuer to demand or receive any additional sum on ac-
count of such securities or sale thereof;

(16) Such other facts relative to such securities and the sale thereof as the Secretary of State shall prescribe.

At the time of filing said statement the applicant shall pay to the Secretary of State a fee of one-tenth of one per centum of the aggregate price at which the securities are to be offered for sale in this State for which the applicant is seeking registration, but in no case shall the fee be less than $25. (Acts 1920, p. 256; 1931, pp. 7, 35; 1933, pp. 263, 264; 1937, pp. 787, 789.)

97401. Ne,cessityof securing license.-Except as otherwise provided in this law, no dealer shall dispose or offer to dispose of any stocks, bonds, debentures, certificates of participation, or other similar instruments (all hereinafter termed "securities"), evidencing title to or interest in property issued or executed by any private or quasi-public organization, partnership, or association (except corporations not organized for profit), without first being licensed so to do as hereinafter provided1 (Acts 1920, p. 252.)
1 The sale of shares of State Charted Building and Loan Associations coming under the Building and Loan Act are exempted, and the sale of such shares shall be legal without any action or approval whatsoever of any official authorized to license, regulate and supervise the sale of securities.

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97-402. Securities dealers' statements in application. Filing fee. -Every dealer not the issuer engaged in the business of buying and selling securities as defined in section 97-302, whether as owner, underwriter or broker, and every dealer in securities based upon real estate mortgages, shall file with the Secretary of State statements and documents as follows:
(1) Address of applicant, principal office and branch office in Georgia, if any.
(2) If applicant is a corporation, names and addresses of officers and directors, and a certified copy of the charter and bylaws; if a partnership, names and addresses of active partners.
(3) Detailed account of the character of securities dealt in by applicant with estimated proportion of the whole falling within classes "A," "B," "C" and "D."
(4) If applicant is a subsidiary of or connected with any other corporation, firm or business, a detailed showing of the relationship or connection with such corporation, firm or business.
(5) Three references, one of which shall be a bank with which applicant has an account ; and such other data as applicant may deem necessary to a complete showing as to his good character, business qualifications and claim to public confidence.
Such statement shall be accompanied by a filing fee of $5 and shall be verified on oath of applicant, if an individual; or by two of the partners, if a partnership; or by two of the officers, if a company or unincorporated association. (Acts 1922, p. 162; 1931, pp. 7, 35; 1933, pp. 263, 264.)

97-403. Registration of dealer or broker; right to revoke license; exemptions; nonresident applicants; fee.-If the Secretary of State
is satisfied of the good repute in business of such applicant, he sh~Jl, on the payment of a fee of $50 renewable annually on the first of January of each year on a showing made that all of the provisions of this Chapter and the regulations of the Secretary of State have been complied with, register such applicant, as a licensed dealer or brokel in securities and shall require of such licensed dealer or broker no additional statement evidencing the nature and character of the securities offered for sale by him, ex.. cept, in the case of securities in class "C," notice of his intention so to do, followed within such time as may be prescribed by the Secretary of State, by a brief statement showing that the security to be offered is in said class, and in case of securities based on real

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estate mortgages, proof of the value of the real estate mortgaged and a sworn opinion by a reputable attorney supporting the title
thereto: Provided, however, that this section shall not be construed as limiting or curtailing the right of the Secretary of State to revoke or to refuse to grant a license for the sale of any securities coming within the provisions of this law: Provided, further, that the exemptions of this section shall not apply to securities in
class "e" or to notes or bonds based upon real estate mortgages,
where the Secretary of State has good cause to believe that fuller investigation is necessary, nor to any securities whatever in class "D," in all of which cases detailed statements must be filed and the license fee paid for each security as elsewhere stipulated in
this law for issuers.

Nonresident applicants having no branch office in Georgia shall, before a license shall issue, execute the power of attorney required in 97-406, but it shall not be necessary for each issuer of securities offered by licensed dealers to execute such power of attorney.

If application for license is made after the 30th of June of any year, one-half of the annual fee shall be charged. (Acts 1922, p. 163; 1931,pp.7, 35; 1933, pp.263, 264; 1937,pp.787, 789.)

97-403a. Secretary of State to issue licenses or permits for the
sale of securities of issuers, when.-If the Secretary of State be satisfied with the showing made in the application filed by or in behalf of any issuer and with his investigation thereof, he shall issue a license or permit for the sale of such securities of said issuer to the public in this State. (Acts 1943, pp. 357, 358.)

97-405. Nonresident appHcants for broker's license.-The Secre-
tary of State may in his discretion grant the application of a license of another State having requirements to be met preliminary to the offering of securities in said State substantially equivalent to those
of this Title, on the filing with such applicant of a transcript of the record and documents filed with such other State together with a copy of the license issued him where a license is required, certified as correct by the proper official of said State, and on the payment of the necessary fees: Provided, that said State shall grant the same privilege to applicants who are Georgia licensees: Provided, further, that an investigation of such applicant has been made by said State department within a period of not more than six months prior to the filing of such application with the Secretary of State

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of Georgial (Acts 1922, p. 172; 1931, pp. 7, 35; 1933, pp. 263, 264.)

97-407. License for agents.-On such showing of good character as the Secretary of State may require, he shall license agents of issuers of securities and of dealers and brokers therein on written application of their principals. Such agents shall pay a fee of $10 each, of which $5 shall be for registration and $5 for a copy of the license issued to their principals, certified as such by the Secretary of State, whose certificate attached to said copy shall bear the agent's name and address. All agents' licenses shall expire at the end of the calendar year during which they are issued. Employers of agents shall immediately notify the Secretary of State when any agent is dismissed or leaves their employment, giving reasons for change of employment. Change of employment shall automatically cancel the license of any agent, but on application to the Secretary of State by a new employer said agent may be registered as the agent of said new employer without the payment of an additional registration fee. (Acts 1920, pp. 250, 260; 1922, p. 165; 1931, pp. 7, 35; 1933, pp. 263, 264.)

97-408. Form and contents of broker's license. Amended licenses. -The printed license for dealers on a form to be prepared by the Secretary of State shall contain in bold-face type the words, "Neither the State of Georgia nor the Secretary of State assumes any responsibility for statements made by any licensed dealer, nor recommends the securities offered by him." Beside's a brief description of the securities authorized to be sold and a statement of the uses to which the proceeds shall be applied, the issuers' licenses shall bear at the top in bold face type the following language: "License for the sale of securities in class 'C' (or class 'D' as the case may be) under the Georgia Securities Law. Neither the State of Georgia nor the Secretary of State assumes any responsibility for any statement contained herein, nor recommends the securities described below."
On the petition of any licensee, with such exhibits attached thereto as may be pertinent, verified in the manner required of exhibits attached to the original statement, the Secretary of State may take up the original license and issue in lieu thereof an amended license. A fee of $10 shall be paid for such amended license and a fee of
1 Applicants under this section must comply with provisions of 97-406 of
the Code. This section, however, is not set out, as it does not contain any provisions as to fees or licenses.

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389

$1 each for certified copies thereof to be supplied agents already qualified under the original license. (Acts 1920, pp. 250, 261; 1922, p. 166; 1931, pp. 7, 35; 1933, pp. 263, 264.)

97-413. Certified copy of license issued to dealers, etc.; exhibition.- Every dealer, broker, solicitor, agent or other person seIling or offering for sale any of the securities coming within the provisions of this law shall, before selling or offering for sale any of such securities, obtain a certified copy of the license issued by the Secretary of State authorizing the sale of such securities, which certified copy shall contain the name and address of such dealer, broker, solicitor, agent or other person, and such dealer, broker, solicitor, agent or other person, shall, before selling or offering for sale any such securities, produce and exhibit to every prospective purchaser such certified copy of license. (Acts 1920, p.
268; 1931, pp. 7, 35; 1933, 263, 264.)

97-414. Fee for copies of license.-For each copy of license issued by the Secretary of State, he shall be paid the sum of $5 by the applicant therefor, and each such copy shall be certified as such by the Secretary of State. (Acts 1920, p. 268; 1931, pp. 7, 35; 1933, pp. 263, 264.)

97-9903. Unlawfully sdling certain securities; false statements. -Any dealer, solicitor, agent of a dealer, or other person who shall sell, offer for sale, or invite offers for inquiries about securities
coming within classes "e" and "D" as defined by 97-301, 97-304,
and 97-305, or who shall file with the Secretary of State any false or misleading statements in reference to such classes of securities, with an intent to defraud, shall be guilty of a misdemeanor. (Acts 1920, pp. 250, 267; 1931, pp. 7, 35; 1933, pp. 263, 264.)
97-9904. Selling securities with license revoked.-Any former licensee, whether issuer, dealer, or agent, who shall sell or offer for sale any securities or real estate in violation of the provisions of this Title, after his Hcense has been revoked or shall have expired and not have been renewed, shall be guilty of a felony, and, on conviction therefor, shall be confined in the State penitentiary not less than two nor more than five years; any applicant or licensee who shall knowingly file with the Secretary of State any false affidavit shall be guilty of false swearing and on conviction therefor shall be punished as prescribed in 26-4004. (Acts 1920, pp. 250, 270; 1922, p. 172; 1931, pp. 7, 35; 1933, pp. 263, 264.)

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97-9905. Selling securities and interests in real estate without license.-Any issuer, dealer, broker, solicitor, agent, or other person, who shall sell, or offer for sale, in this State, any security, as defined by this Title, or shall sell, or offer for sale, any interest in
any real estate, as defined by this Title"without first having secured a license so to do from the Secretary of State, in accordance with the provisions of this Title, except as otherwise expressly exempted herein, shall be gu~lty of a felony, and, on conviction, shall be punished by imprisonment in the State penitentiary not less than one nor more than five years: Provided, however, said crime may be reduced to a misdemeanor as provided in section 27-2501. (Acts
1933, pp. 263, 266; 1937, pp. 787, 789.)

97-9906. Illegal advertisements of class "0" securities.-The
publisher of any newspaper who shall print any advertisement offering for sale securities in class "D," as defined in this Title, the issuer of which has not, before submitting such advertisement, secured a license from the Secretary of State to offer such securities, and who has not complied with 97-310 in the writing of such advertisement, shall be guilty of a misdemeanor. (Acts 1922, p. 172; 1931, pp. 7, 35; 1933, pp. 263, 264.)

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391

CHAPTER 32.
DEALER IN REAL ESTATE LOCATED IN OTHER STATES, IN SUBDIVISIONS, ORCHARD UNITS, FARMS FOR COLONIZATION AND PROPERTY HAVING OIL, GAS OR MINERALS REGISTRATION FEES.
97-415. Dealing in real estate not located in State.-No person, partnership or company, unless licensed so to do in the manner herein provided, shall within this State deal in any interest in real estate not located in this Statel Each dealer in such real estate shall first be required to file with the Secretary of State statements and documents as follows:
(1) Name and address of applicant; whether individual, partnership, corporation or unincorporated association; giving three references as to character and business qualifications.
(2) A description of real estate to be offered in this State, giving applicant's interest therein and appraisal by a disinterested party of the value thereof.
(3) Amount paid for such real estate by owner up to the time the statement is filed; date of his acquisition thereof; certified copy of deed or deeds, together with exemplified copy of any mortgage or other incumbrance thereon; certificate of reputable attorney or responsible title guaranty company, attesting the validity of the title thereto; and last returns made for State, county and (in case of realty located in an incorporated town) city taxes.
(4) Detailed account of the manner and terms on which said real estate is to be offered in this State, whether as timber lands, developed or undeveloped farm property, city lots, home sites, oil or mineral leases, etc.
(5) Such other information and data as the Secretary of State may require for the prevention of fraud in the disposal of said real estate.
1 A license is also required for any person, partnership or corporation desiring to act as real estate salesmen in the sale of real estate located in the State. See 84-1410, p. 374, et cetera.

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Such statement shall be accompanied by a filing fee of $5 and shall be verified by the oath of the applicant, if an individual; or by two members of a firm or partnership, if a partnership; or by two officers of a company, if a company or unincorporated association. When said statement shall have beeI1 approved by the Secretary of State such applicant shall be granted a license to deal in such real estate upon the payment of a fee of $50, which license shall be renewable annually on the first day of January of each calendar year. At any time during the year for which license is granted, a dealer in such real estate may be authorized to offer for sale additional tracts of real estate on filing with the Secretary of State statements and documents regarding such real estate verified as in the case of the original statement, and accompanied by a fee of $10. The same provisions as to registration and fees for agents offering securities shall also be applicable to agents of dealers in real estate lying outside of this State.
This section shall apply where the title to such property is held in the name of a trustee for any corporation or for any described person or company, but it shall not be deemed to prohibit the disposal of his own property by any owner or by his representative for the owner's account in good faith and not for the purpose of avoiding the provisions of this law, where the transaction is not one of repeated transactions of a similar nature performed as part of the business of dealing in real estate. (Acts 1920, pp. 250, 264; 1922, p. 167; 1931, pp. 7, 35; 1933, pp.263, 264.)

97-416. Dealing in certain real estate in State; applicability of precedi.ng section.-The provisions of the foregoing section shall apply to the sale or offer of sale of real estate located in this State in the case of oil, gas and mineral leases and of subdivisions of larger tracts to be offered as city or suburban lots, or as fractional portions thereof planted in nuts or fruits commonly known as orchard units, or as small farms for colonizing purposes, when said lots or tracts are offered outside of the county in which the land is located: Provided, however, that it shall not apply to the offer of lots of a city or territory suburban thereto in 'any of the counties included in such city or suburban territory; nor to the offer of tracts as orchard units or small farms in any of the counties of the location of the larger tract subdivided to form such orchard units or farms; nor to the advertisements of such offers in a newspaper published in any county in which the offer or sale is exempt from the provisions of this law. (Acts 1922, p. 168.)

97-417. Examination of issuer of securities; expense.-The Sec-

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393

retary of State shall have power to make or cause to be made such
examinations of the issuer of securities within the provisions of this law or of the property named in the two preceding sections, at any time, both before and after the issuance of a dealer's license, as he may deem advisable. Wh~n in the discretion of the Secretary of State all or any part of the expense of such examination should be paid by the applicant, such applicant shall deposit with the Secretary of State such sum of money as he may order, out of which
said sum the Secretary of State shall pay such portions of the expense of such examination as he determines said applicant should pay. He shall render to the applicant an itemized statement of the
expenditures and a proper record thereof shall be kept. (Acts 1920, p. 265; 1931, pp. 7, 35; 1933, pp. 263, 264.)

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CHAPTER 33;
BANK ORGANIZATION, AMENDMENT, RENEWAL,
AND SURRENDER OF CHARTER FEES.
13.;901. Application for Bank Charter; contents, fees, etc.Any number of persons not less than five may form a corporation for the purpose of carrying on the business of banking, by filing in the office of the Secretary of State an application in writing signed by each of them, in which they shall state:
1. The name by which such bank is to be known.
2. The particular city, town or village, where its office is to be located.
3. The amount of its capital stock which shall not be less than $25,000 where located in a town or city whose population does not exceed 7,500 according to the last preceding census of the United States, and not less than $50,000 where located in a city or town whose population exceeds 7,500 according to said census: Provided, this section shall not apply to banks whose capital stock is now fixed, so they shall not be required to increase the same.
4. The number of shares into which such capital stock shall be divided, provided the par value of each share of stock shall be not less than $10, provided that, if the par value of each share is other than $100, then the par value of such shares shall be stated on the published reports of such bank.
5. The purposes and nature of the business proposed to be conducted, with any other matters which they may deem it desirable to state.
6. The number of directors of the bank, which shall not be less than three nor more than 25.
Said application shall be filed in triplicate, and a fee of $50 shall be paid to the Secretary of State to be covered by him into the treasury, on filing the application, and the Secretary of State shall not receive said application until said fee shall be paid.
The person filing such application may also acquire all the

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395

rights, powers and privileges and immunities, and be subject to all of the liabilities and restrictions conferred and imposed upon trust companies by 109-101 to 109-105, 109-201, 109-301, and in addition to the usual banking powers, as conferred and described in this Title, providing such applicants shall allege that at least $100,000 of capital stock has been subscribed and actually paid in; provided also such applicants shall pay to the Secretary of State upon filing such application to be covered by him into the treasury, a fee of $25 in addition to the fee of $50 above provided, in all cases where trust company powers are desired as above set forth. (Acts 1919, p. 164; 1920, p. 105; 1927, p. 200; 1931, p. 156; 1935, pp. 101, 102; 1943, pp. 249, 250.)

131002. Application for amendment.-The bank desiring such
amendment shall file in the office of the Secretary of State an application in triplicate, signed with its corporate name and under
its corporate seal, in which it shall state the name of said bank, the date of its original charter, and all amendments thereto, and the particular amendment or amendments to its said charter it desires; and shall pay to the Secretary of State a fee of $25, to be covered by him into the treasury of the State. Said bank shall also file with said application a certified abstract from the' min-
utes of the stockholders thereof showing that the application for the proposed amendment has been authorized by a vote of a majority, in amount of the entire capital stock at a meeting of the stockholders, called for the purpose of acting thereon, by a reso-
lution of the board of directors, notice of which meeting shall have been mailed to each stockholder, or in case of death, to his legal representative or heirs at law, addressed to his last known residence at least 10 days previous to the date of said meeting, provided, however, if the application is to change the city, town, or village in which its office is located, then the certified abstract from the minutes shall show that the amendment was authorized by the unanimous vote of the stockholders present at said meeting. (Acts 1919, p. 169.)

131101. Application for renewaI.-Any bank, whether incorporated by special Act of the General Assembly or by the Secretary of State under the general law for the incorporation of banks, may have its charter renewed and its corporate existence extended for a period of 30 years by filing with the Secretary of State at any time within six months prior to the expiration of its charter an application in triplicate, signed with its corporate name
and under its corporate seal, in which it shall state the name of

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the bank, and when and how incorporated, giving the date of its original charter and all amendments thereto, and pray for a renewal of its charter, and upon filing such application, it shall pay to the Secretary of State a fee of $25 to be covered by him into the treasury of the State. Said bank shall also file with said application a certified abstract from the minutes of the stockholders thereof showing that the application for renewal of its charter has been authorized by a vote of two-thirds in amount of the entire capital stock of the bank at a meeting of the stockholders, called for the purpose of acting thereon, by resolution of the board of directors, notice of which meeting shall have been mailed to each stockholder, and in case of death to his legal representative, or heirs at law, addressed to his last known residence, at least 10 days previous to the date of said meeting. (Acts 1919,
p. 172.)

13-1403. Amendment of charter covering merger or consolida-
tion of banks.-When such agreement for merger or consolidation shall have been submitted to and approved by the stockholders of the banks respectively, and copies of the resolutions approving the same shall have been filed in the office of the Superintendent of Banks, as hereinbefore provided, the merged or consolidated bank shall file in the office of the Secretary of State an application in duplicate, signed with the name adopted by the said consolidated bank and under its corporate seal, in which it shall state:
1. The names and locations of the banks which have been merged or consolidated, with the dates of their original charters and all amendments thereto, respectively.
2. The date of the consolidation agreement, and the dates of the approval thereof by the Superintendent of Banks, and by the stockholders of the several contracting banks, respectively.
3. The name under which the consolidated bank proposes to do business.
4. The amount of capital stock of the consolidated bank.
5. The number of its board of directors.

Said bank shall pay to the Secretary of State, at the time of filing said application, a fee of $25 to be covered by him into the treasury of the State.

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397

Immediately upon filing the application, the Secretary of State shall transmit one copy thereof to the Superintendent of Banks. When said application shall have been approved by the Superintendent of Banks and certificate of such approval filed by him with the Secretary of State, the Secretary of State shall issue to the consolidated bank a certificate under the seal of the State, certifying that the contracting banks have been merged or consolidated under the name adopted and with the capital stock in said application set forth, which certificate shall be the charter of the consolidated or merged bank; and the Secretary of State shall record the application, the certificate by the Superintendent of Banks approving the same, and his certificate, in the order named. (Acts 1922, p. 66.)

13-1507. Surrender of bank charter after '\"OIuntary liquidation and diissolution; fee.-When all amounts due by said bank shall have been paid or provided for as herein provided and all remaining assets shall have been distributed to the stockholders, the bank may file in the office of the Secretary of State an application, in triplicate, signed with its corporate name and under its corporate seal, in which it shall state the name of the bank, the place where it is located, the date of its original charter, and of all amendments thereto, and the fact that all debts due by the bank have been paid or provided for, and that its assets have been distributed to its stockholders, and that it desires to surrender its charter and franchise to the State. On filing such application, the bank shall pay to the Secretary of State a fee of $25 to be covered by him into the State treasury. Said bank shall also file with said application a certified copy of the resolution of the stockholders approving the surrender of such charter and franchises, which resolution must be adopted by an affirmative vote of not less than two-thirds of all the stockholders at a meeting called for the purpose of taking such action as herein provided.1 (Acts 1919, p. 183.)

1 Under 25-119 of the Code, any credit union may also go into voluntary liquidation and surrender its charter by complying with the laws of the State for the voluntary liquidation of banks. In the case of credit unions, however,the fee to be paid to the Secretary of State is $10.00 instead of ~25.00.

398

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CHAPTER 34.
SAVINGS BANK, TRUST, SECURITY OR GUARANTY COM-
PANY ORGANIZATION AND AMENDMENT FEES.
109-101. (2815) Number of incorporators; declaration and affidavit; fee.-Any number of persons, not less than five, may associate themselves together for the purpose of organizing a trust company in accordance with the provisions of this Title. The persons so desiring to become incorporated shall file in the office of the Secretary of State a declaration in writing, signed by each of them, stating their names and residences, the name and styIe of the proposed corporation, the location of the principal place of business thereof, the amount of capital stock, and such other matters as they may deem it desirable to state. Such declaration shall be accompanied by the affidavit of at least three of the subscribers that at least $25,000 of the capital stock subscribed has been actually paid in by the subscribers and that the same is in fact held and is to be used solely for the business and purposes of the corporation. A fee of $50 shall be paid into the State treasury on filing the application, and the Secretary of State shall not issue any charter before its payment. (Acts 1898, p. 78.)
109-301. (2821) Acquisition of trust powers by savings banks and trust, security, or guaranty companies incorporated by General Assembly; fees.-Any savings bank, or trust, security or guaranty company having a paid-in capital of not less than $100,000, heretofore incorporated by the General Assembly, with authority to exercise any trust powers, may acquire all the rights,privileges, and immunities with the same restrictions as are specified in 109-201 in the following manner: The shareholders at any regular or special meeting called for that purpose may, by a vote of two-thirds of the stockholders present, pass a resolution declaring' their desire to acquire the rights, privileges, and immunities; subject to the restrictions, specified in said section; which resolution shall be certified by the president and secretary or treasurer of the corporation, and filed with the Secretary of State. Whereupon the Secretary of State shall issue a certificate declar-

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399

ing that such resolution having been filed, such corporation has become vested by law with all the rights. powers, and privileges, subject to the restrictions, conferred, defined, and limited by 109-201. The corporation filing such resolution shall pay into the treasury of the State a fee of $25, and the Secretary of State shall cause said resolution and his certificate to be duly recorded. (Acts 1898, pp. 78, 82.)

109-302. Corporations chartered by superior court, how powers
acquired by; amendment of charter.-Any corporation heretofore chartered by the superior court for the purpose of engaging in the borrowing and lending of money, or dealing in real estate, mortgages, bonds, and other evidences of debt, or of exercising any of the privileges granted to trust companies in this Title, and which desires to avail itself of all of the privile'ges of this Title, shall have power to do so by securing from the Secretary of State an amendment to the charter under which such corporation now exists, which amendment shall confer upon it all the privileges of this Title applicable to trust companies. (Acts 1910, p. 98.)

109-306. Corporation chartered by Superior Court; fee for amendment of charter; record of amendment.-The corporation filing its application for such amendment shall pay into the State treasury a fee of $25, and the Secretary of State shall cause such amendment and his certificate to be duly recorded. All such amendments granted by the Secretary of State shall be recorded in the charter book in the office of the clerk of the superior court where such original charter was granted. (Acts 1910, pp. 98, 99.)

109-401. What banking companies may acquire powers.-Any banking company, heretofore or hereafter incorporated under the Constitution and laws of this State, having and exercising the rights, powers and privileges incident to banks, and having not less than $100,000 of capital stock subscribed and paid in, may acquire all the rights, powers, privileges and immunities, subject to the liabilities and restrictions conferred and imposed upon trust companies by 109-101 to 109-105 and 109-201 in the manner hereinafter provided.1 (Acts 1917, pp. 81, 82.)

1 Any national bank located in this State, under 12 U.S.C.A. 248k is permitted to act in any capacity whatever as trustee and as executor, administrator or registrar of stocks and bonds. (Acts 1917, pp. 84, 85.)

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109-405. Fees for charter amendment of banking company.The banking company filing a petition for an amendment to its charter under the provisions hereof shall pay into the treasury of the State a fee of $25, and the Secretary of State shall cause such petition and his certificate to be duly recorded. (Acts 1917, p.
84.)

REVENUE LAWS OF GEORGIA

401

CHAPTER 35.
CANAL AND NAVIGATION COMPANY ORGANIZATION
AND AMENDMENT FEES.
17101. (2367) Petition for incorporation of canal company; Payment of fee.-Any number of persons, not less than five, desiring to be incorporated as a company for the purpose of constructing, operating, and maintaining a canal, may file with the Secretary of State a petition setting out the names and domicile of the petitioners, that they desire to be incorporated as a canal company, the name under which they desire to be incorporated, the route as nearly as possible of the proposed canal, the headquarters of the corporation, the amount of the capital stock and the number of shares into which divided; and pay to the Secretary of State a fee of $100 to be covered by him into the State treasury.I (Acts 1893, p. 81.)
17-202. (2566) Petition for incorporation; contents, by whom and where filed.-Any number of persons not less than five, who desire to be incorporated for that purpose, may form a company, but, before receiving a certificate of incorporation, shall file a petition in writing, addressed to the Secretary of State, in which shall be stated the names and residences of each of the persons desiring to form said corporation, the name of the navigation company they desire to have incorporated, the amount of the proposed capital stock, the number of years it is to continue, the place where its principal office is to be located, a request to be incorporated under the laws of this state; that they have given four weeks' notice of their intention to apply for said charter, by publication of the petition in one of the newspapers in which the sheriff's advertisements are published for said county, once a week for four weeks before filing said petition. There shall be annexed to the petition an affidavit, made by at least three of the persons
I An amendment or renewal for such charter may be obtained under 22501, p. 423. A fee of $100.00 is paid to the Secretary of State for either an amendment or renewal.

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forming said company, that the names subscribed are the genuine signatures of the persons named therein, and that the facts stated in the petition are true to the best of their knowledge, information, and belief. Said petition, thus sworn to, shall be filed in the office of the Secretary of State, who shall indorse thereon the date of filing, and record the same in a book to be kept by him for that purpose, which shall be open to the inspection of the public at all times during the office hours of the Secretary of State. (Acts 1894, p. 71.)

17-204. (2568) Name, powers, and privileges of canal companies;payment of fee.-Thereupon the persons who signed said petition, and all persons who shall become stockholders in such company, shall be a corporation by the name specified in said petition and certificate, and shall possess the powers and privileges and be subject to the provisions contained in this Chapter. Before the Secretary of State shall issue said certificate, the petitioners shall pay to the Treasurer of the State a fee of $50. (Acts 1894, pp. 71, 72.)

17-213 (2576) Companies heretofore incorporated may acquire benefits of this Chapter.-Any navigation company that has already been incorporated, whether by the General Assembly or otherwise, may amend its charter by adopting the provisions of this Chapter or by extending the time of expiration of its original
charter for a period not exceeding 50. years; and when it has so amended its charter, it may retain its original organization and the same amount of capital stock and other rights and privileges provided for in the said original charter, except the right of exemption from taxation, which may not be in conflict with this Chapter or any other law in this State relating to the powers and privileges of such corporation; and such amendments shall be without prejudice to any of the prior rights or contracts of said corporation. The provisions of this Chapter may also be adopted by any person or persons now owning or operating 'a navigation
business, without prejudice to such organization as they may already have effected, and without prejudice to their existing contracts and obligations. Whenever any navigation company desires to amend its charter, or any person or persons desire to adopt the
provisions of this Chapter as above provided, it or they shall file a petition with the Secretary of State, setting forth particularly in what manner it is desired to amend its charter or adopt the
provisions of this Chapter. When such petition is filed, the Secretary of State shall issue to said company, or person or persons,

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403

"~~j under the great seal of the State, a certificate setting forth the

manner in which the charter is amended, if the petition be for

amendment; or if the petition be to adopt the provisions of this

Chapter, then a certificate setting forth that said persons are a

body corporate, with all the powers, duties, and liabilities of this

Chapter. Before said certificate shall be issued, said petitioner,

or petitioners, shall pay to the Treasurer of the State the sum of

$25.1 (Acts 1894, p. 75.)

1 The renewal of a charter is covered by 22-501, p. 423. The fee for renewal is $100.00.

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CHAPTER 36.

EXPRESS COMPANY ORGANIZATION FEE.

41-101. (2381) How incorporated.-Upon any number of persons not less than five filing a petition with the Secretary of State, setting forth that they desire to be incorporated as an express company, the name under which they desire to be incorporated, the amount of capital stock which said company proposes to have, the place where the principal office of said company shall be located, and the States, Territories, and Countries in which said company proposes to operate, and paying to the Secretary of State a fee of $100, to be covered by the Secretary into the treasury of the State, the Secretary shall issue to the petitioners the following certificate,! to wit:

State of Georgia. To whom it may concern-Greeting:

___ having filed their petition in terms of the statute in

such case provided, they and their associates and successors are

hereby created and declared a body corporate for the period of

30 years, under the name of

, for the purpose of carrying

on an express business in

, with a capital stock of

_

dollars, with its principal place of business at

, in the coun-

ty of

, Georgia, with the powers, duties, and liabilities as

now or hereafter prescribed by the laws of this State.

Witness my official hand and seal of this State, this__ day

of

,19_. (Acts 1893, p. 84.)

1 Charters to express companies may be renewed under 22-501, p. 423. The fee for either amendment or renewal under such section is $100.00. Such charters may also be amended under 22-505. The fee of the Secretary of State in the case of amendment is $25.00.

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405

CHAPTER 37.
RAILROAD COMPANY ORGANIZATION FEE.
94-101. (2577) Corporate powers to be granted by Secretary
of State. ~rant of power to parallel Western and Atlantic Rail-
road forbidden.-All corporate powers and privileges to "t:'ailroad companies shall be issued and granted by the Secretary of State, upon the terms, liabilities, and restrictions, and subject to all the provisions of this 'Title and of the Constitution of this State. If by reason of interest in the proposed corporation the Secretary of State shall be disqualified, the duties required to be performed by the Secretary of State shall be performed by the Comptroller
General *. No corporate power or privilege shall ever be granted
by the Secretary of State to any private company to build a line of railway parallel with the track of the Western and Atlantic Railroad, or that will depreciate the value of said Western and Atlantic Railroad, as long as the property remains the property of this State. (Acts 1880-1, p. 156; 1882-3, pp. 135, 136; 1884-5, p. 40; 1887, p. 31; 1892, p. 37; 1894, pp. 65, 69; 1915, p. 18.)
94-303. (2585) Sale of railroad; rights, privileges, etc., of purchasers.-In case of sale of any railroad heretofore incorporated by virtue of any general or special law, or which may hereafter be incorporated by virtue of this Title, or any part thereof, constructed or in course of construction, under any trust deed, or the foreclosure of any mortgage thereon, or any judicial sale, the party or parties acquiring title under such sale, and their associates, successors, and assigns, shall have and acquire thereby, and may exercise and enjoy thel-eafter, the same rights, privileges, grants, franchises, immunities, and advantages in or by said trust deed or mortgage enumerated and conveyed, which belonged to and were enjoyed by the company making such deed or mortgage, or contracting such debt, as far as the same relate or appertain to that portion of said road or the part or line thereof mentioned or described and conveyed by said mortgage or trust deed, and no further, as fully and absolutely in all respects as
* Now State Revenue Commissioner, see 92-840'5, p. 3.

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said railroad company, or the officers, shareholders, and agents of such company might or could have had, had not such sale or purchase taken place: Provided, that nothing in this Title shall be construed to reserve or authorize the conveyance of any exemption from taxation, either State, municipal, or county, or any special rights, privileges, and immunities that are not herein authorized to be granted to all railroads alike, in conformity with the Constitution of Georgia.

94-304. (2585) Same; reorganization by purcha.sers.-SUCh purchasers, their associates, or assigns, may organize anew by filing a petition with the Secretary of State, requesting to be substituted for the original petitioners and stockholders, with all their powers, rights, privileges, duties, and liabilities under this Title, when said new incorporators may proceed anew by electing new directors as provided by this Title, and may distribute and dispose of stock, and may conduct their business generally as provided by this Title, and such purchaser or purchasers and their associates or assigns shall thereupon be a corporation, with all the powers, privileges, and franchises conferred by, and be subject to the provisions of, 94-301, but no debt, trust deeds, mortgages, or other liens shall be made or created by the purchasers, except on the terms and conditions prescribed in 94-206. (Acts 1892, pp. 37, 44.)

94-1002. (2600) Incorporation; num.ber of incorporators; petition; powers and liabilities.-All the provisions of the preceding Chapters shall govern in the incorporation, control, and management of interurban, suburban and street railroad companies, in so far as the same are applicable and appropriate thereto. Any number of persons, not less than 10, who desire to be incorporated for that purpose, may form a corporation as provided in the preceding Chapters, with the additional requirement that they shall in their petition specify in what cities, towns, or villages, and in what streets thereof, they propose to construct and build said railroad: Provided, that no street railroad or interurban railroad incorporated under this Chapter shall be constructed within the limits of any incorporated town or city without the consent of the corporate authorities: and Provided further, that all railroad companies incorporated under this Chapter shall be subject to all just and reasonable rules and regulations by the corporate authorities, and liable for all assessments and other lawful burdens that may be imposed upon them with reference to the railroad or the portion thereof located within the limits of said municipal

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407

corporation: and Provided further, that only such powers and franchises conferred by said Chapters shall belong to said railroad companies as shall be necessary and appropriate thereto; and the provisions of the preceding Chapters 'which apply to other railroads located in the country shall apply to them so far as that portion of their roads are concerned: and Provided further, that nothing in 94-315, which provides that the general direction and location of railroads sought to be constructed in this State shall be 10 miles from a railroad constructed or laid out and selected to be constructed, shall be applicable to electric street, suburban, or interurban railways, or the selection of the route or the construction of the same. (Acts 1894, pp. 69, 70; 1903, p. 38; 1916, pp. 44, 55; 1921, p. 108.)

94103. ,(2579, 2584) Certificate of incorporation; form; fee for issuance.-When said petition shall have been filed with said Secretary, he shall issue to said company under the great seal of the State the following form of certificate, to wit: "To all to whom these presents may come-Greeting:

"Whereas, In pursuance of an Act of the General Assembly of

the State of Georgia, approved December 27, 1892,

and

(naming the persons who sign the petition) having filed

in the office of the Secretary of State a certain petition seeking

the formation of a corporation to be known as (here insert name),

with a capital stock of $

, for the purpose of constructing,

equipping, maintaining, and operating a railroad from

to

___, and having complied with the statutes in such cases made

and provided; therefore, the State of Georgia hereby grants into

the above-named persons, their successors and assigns, full au-,'

thority, by and under the said name of

, to exercise the'

powers and privileges of a corporation for the purpose above

stated, subject to the provisions of Article IV of the Constitution

of this State, and all the laws governing railroad companies of

force at the date of thil" certificate, or that may hereafter be-

come of forc,e, either by constitutional or statute law, or by any

rules and regulations of the Public Service Commission of this

State, or otherwise, which govern and control the operation of

raHr,oads.in this State.

"In witness whereof, these presents have beellsiglled by the Secretary of State, and to which is annexed thegre,atseal of the
State, at Atlanta, Georgia, this _ _ day of ' ,,,19_'_,."

: Thereupon the persons who signed said petition "~~(FaJlipersons' who shall become stockholders in such company" snall be a cor-

408

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poration by the name specified in said petition and certificate, and shall possess the powers and privileges and be. subject to the provisions contained in this Title. The rights, powers and privileges granted said corporations shall not continue for a longer period than 101 years, unless the same shall be continued by the laws of force at the expiration of 101 years. Before the Secretary shall issue said certificate, the petitioners shall pay to the TreasureI' of the State a fee of $100. (Acts 1892, pp. 38, 39, 42; 1903, p. 34.)

94-305. (2586) Same; application for incorporation by purchas-
ers of railroads; verification; certificate of incorporation; fee.-
The application for incorporation by the purchaser or purchasers may be made by said purchaser or purchasers alone, or with such associates as may be desired, and the petition shall set forth only the facts showing the sale and purchase as in this section provided. If the purchasers desire any additional powers not contained in the original charter of the railroad company, but which may be obtained under this Title, the said petition shall set forth specifically what additional powers are so desired. The petition shall be verified by one of the purchasers or by his counsel. When the petition is filed as aforesaid, the Secretary of State shall examine the same and issue a certificate under the great seal of the State in the form prescribed in 94-103, varied to suit the particular case. The petitioners shall pay to the Treasurer of the State a fee of $50 for this service. (Acts 1894, p. 65.)

94-307. (2587) Extensions and branch roads; resolution of di-
rectors; notice; record; fee; condemnation of rights of way; stocks and bonds.-Every railroad company may extend its railroad from any point named in the petition for charter, or may build branch roads from any point, or points on its line of road. Before making any such extensions or building any such branch roads, said company shall, by resolution of its board of directors, to be' entered in the records of its proceedings, designate the ,route of such proposed extension or branch, and advertise same in all of the counties through which said extension or branch road will run, for the time and in the manner provided by 94-102, and file a certified copy of such resolution and advertisements in the office of the Secretary of State, which shall be by him filed and recorded as are original petitions for charters, and said company shall pay to the Treasurer of the State for the same a fee of $25 for each extension or branch road. Thereafter said railroad shall have the right, within one year from the filing of said resolution with the Secretary of State, to begin the construction and equipment of said

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409

branch or extension, and if it fail to construct as much as 20 miles within two years, or, complete the same if it shall be less than 20 miles in length, the powers and privileges to do so shall cease and determine. For the purpose of such extension or branch road said company shall have all the rights and privileges of condemning rights of way or acquiring the same, provided for constructing and building the main line. All the provisions of this Title relative to the issl-:ance of stocks and bonds on the road authorized under the original petition for incorporation shall be applicable to and control the issuance of stocks and bonds on said proposed extensions. (Acts 1892, p. 45.)

94-317. (2596) Privileges granted to railroad companies already incorporated.-Any railroad company heretofore incorporated, whether by Act of the General Assembly incorporating the same by name or under the provisions of the general railroad law of the State, may amend its charter either by adopting the provisions of this Title or by extending its corporate existence for a period of 50 years from the time of the expiration of its original charter, and when it shall so amend its charter it may retain its original organization ana the same amount of capital stock provided for in its original charter, and any other powers and privileges, except exemption from taxation, granted in its original charter, which may not be in conflict with this 'Title or any other law relating to the powers and duties of railroad companies, and such amendments shall be without prejudice to any of its prior rights or contracts; and the provisions of this Title may also be adopted by any person or personc owning or operating a railroad in this State, without prejudice to such organization as they may have already effected, and without prejudice to their existing contracts and obligations. Whenever any railroad company shall desire to amend its charter, or any person or persons shall desire to adopt the provisions of this Title as above provided, it or they shall file a petition with the Secretary of State, setting forth particularly in what manner it is desired to amend such charter or adopt the provisions of this Title. When such petition is filed, the Secretary of State shall issue to said company or persons, under the great seal of the State, a certificate setting forth the manner in which said charter is amended, if the petition is for amendment; or if the petition is to adopt the provisions of this Title, then a certificate setting forth that said persons are a body corporate with all the powers, duties, and liabilities provided in this Title. Before said certificate shall issue, said petitioner or petitioners shall pay to the Treasurer of the State the sum of $50. (Acts 1892, p. 50.)

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94-330. Special officers for protection of railroad property; appointment; power to arrest; compensation.-Upon the application of the president or resident executive officer of any railway comany or railroad corporation operating and doing business in this State as a common carrier, the Governor may appoint one or more persons as special officers for the protection of the property and interest of such comany or corporation with powers to make arrests, provided such special officers are paid by the company or corporation applying for such appointment, and such special officers shall not receive any compensation from the State or any county thereof. (Acts 1935, p. 465.)

94-333. Same; commission and fee therefor; term of office.After the appointment by the Governor each special officer shall be commissioned by the Secretary of State and shall pay to the Secretary of State the sum of $2 which shall be paid into the general fund of the treasury. All appointments and commissions issued under 94-330 to 94-335, inclusive, shall be for the term of four years. (Acts 1935, pp. 465, 466.)

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411

CHAPTER 38.
TELEGRAPH AND TELEPHONE COMPANY
ORGANIZATION FEE.
104-101. (2803, 2804) How telegraph companies incorporated. Duration of corporate existence.-All corporate powers and privileges hereafter granted to telegraph companies in this State shall be granted in the following manner: Whenever any number of persons, not less than five, who shall be citizens of the United States, shall propose to form a corporation for constructing, equipping, and operating any telegraph line, or for carrying on the business of a telegrah company, they shall make and file in the office of the Secretary of State a written declaration to that effect, under their hands and seals, duly attested in the same manner as is required by law for the attestation of deeds to land in this State setting forth the name of the corporation proposed, the object for which it is formed, the amount of its proposed capital stock, the number of shares of such capital stock, the places from and to which such telegraph line is intended to be constructed, equipped, and operated, or, if already constructed, then the places from and to which the same is intended to be operated, giving as nearly as practicable the county or counties, as well as the cities, towns, and villages through which it mayor does pass; the location of the principal office of such corporation, which shall be in this State; the time of commencement and duration of said corporation, the period of duration not to exceed 50 years; and the name and residence of each applicant. (Acts 1893, p. 86.)
104-102. (2804) Fee; license to open stock-subscription books; notice.-Upon the filing of the declaration specified in the preceding section, the applicant."I shall pay to the Treasurer of the State a fee of $100,and file with the Secretary of State the Treasurer's certificate of the fact of the payment of such fee. The Secretary of State shall then issue to said applicants a license as commissioners to open books of subscription to the capital stock of said corporation at such times and places as a majority of said commissioners may determine after having given public notice thereof in one or

412

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more of the public newspapers of this State for at least two weeks. (Acts 1893, p. 86.)

104-104. (2806) Report of proceedings of commissioners and
of meeting of incorporators; certificate of organization; fee; time for oompletion of organization.-The said commissioners shall make a full report of their proceedings and of the proceedings of the meeting of the stockholders, including therein a copy of the notice provided for in the preceding section, a copy of the list of subscribers, with a statement of their respective residences and the number of shares subscribed for by each, the names and residences of the directors elected at the stockholders' meeting, and their respective terms of office; which said report shall be sworn to by at least a majority of the commissioners and shall be filed with the Secretary of State. The Secretary of State shall thereupon issue a certificate of the complete organization of said corporation, duly authenticated under his official signature and the seal of the state, and the proceedings shall be recorded in his office in a book for that purpose, for which the usual recording fee shall be paid, and also in the office of the clerk of the superior court of the county in which shall be located the principal office of the corporation. The clerk of the superior court so recording such proceedings shall be paid by said corporation a fee of 10 cents per 100 words. Upon the recording of such proceedings in the manner hereinbefore required, said corporation shall be deemed fully organized and become and be duly incorporated under the corporate name set forth in the written declaration of file in the office of the Secretary of State, and shall be authorized to proceed to business. Unless such corporation shall have so completed its organization within two years after the date of the filing of the written declaration for that purpose in the office of the Secretary of State, the license to the commissioners shall be held and deemed revoked and forfeited.1 (Acts 1893, pp. 86, 87.)

1 The charter may be amended or renewed under 22-501, p. 423. The fee for either amending or renewing a charter is $100.00.

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413

CHAPTER 39.
INSURANCE COMPANY ORGANIZATION FEE.
56-201. (2388) Charters to insurance companies; authority of Secretary of State and Comptroller General.-All corporate powers and privileges to insurance companies shall be issued and granted by the Secretary of State, upon the terms, liabilities, restrictions, and subject to all the provisions of this Chapter and the laws and Constitution of this State. If from any cause the Secretary of State should be disqualified from issuing and granting said powers, the duties required by this Chapter to be performed by the Secretary of State shall be performed by the Comptroller
General.* (Acts 1893, p. 73.)
56-202. (2389) Formation of company; petition; affidavit; filing; record.-Any number of persons not less than five may form a company, but, before receiving a certificate of incorporation under this Chapter, shall first file a petition, addressed to the Secretary of State, in which shall be stated: the name and residence of each of the persons desiring to form said corporation; the name of the company; the kind or kinds of insurance they propose to carryon; the amount of the proposed capital stock; the number of shares each of the petitioners agree to take; that petitioners in good faith intend to go forward without delay to raise the capital stock and organize said company; a request to be incorporated under the laws of this State; that they have given 30 days' notice of their intention to apply for said charter by the publication of said petition in the newspaper publishing the legal advertisements of the county where the principal office of said company is to be located, once a week for four weeks before the filing of said petition. 'There shall be annexed to said petition an affidavit made by at least two of the persons forming said company, that the names subscribed are the genuine signatures of the persons named therein and that the facts stated in the petition are true. Said petition thus sworn to shall be filed in the office of the Secretary of State,
* Comptroller General retained duties as Insurance Commissioner. See
92-8418, p. 10.

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who shall indorse thereon the date of the filing and record the
same in a book to be kept by him for that purpose. (Acts 1893, p. 73.)

56-205. (2392) Fee required to be paid.-Before the Secretary of State shall issue said certificate, the petitioners shall pay to the State Treasurer a fee' of $100. (Acts 1893, p. 74.)

56-8M. Policies covering losses ascribable to lightning, explo-
sives, elements of nature, riot, theft, etc.; petition for added pow-
ers; fee.-The Secretary of State may grant to fire insurance companies incorporated under the laws of this State, authority to cover by their policies losses ascribable to lightning, explosives, storms of every character, earthquake, hail, frost, snow, riot, and civil commotion, theft, sprinkler leakage, explosions from causes other than explosives, smoke, aircraft, vehicles, and against loss or damage to glass and the lettering or ornamentation thereon by the accidental breakage thereof: Provided, the company desiring any one or more of the powers herein mentioned shall file in the office of the Secretary of State a petition, signed with its corporate name, stating the name and character of the corporation, the date of its charter and all amendments thereto, that it desires an amendment to its charter covering anyone or more of the powerE herein mentioned, and shall file with such petition a certified abstract from the minutes of the board of directors of the said company, showing that the application for the proposed amend ment has been authorized by a two-thirds vote of the entire capital stock of the company at a meeting of the stockholders called for the purpose by resolution of said board of directors, notice of which meeting shall have been mailed to each stockholder, or, in case of death, to his legal representati.ves or heirs at law, and addressed to his last known residence at least 10 days previous to the day of said meeting. This section shall also be applicable to mutual and cooperative or assessment fire insurance companies whether heretofore or hereafter incorporated under either Title 56-2 or Title 56-14 of this Code, and any such company desiring an amendment to its charter under this section shall file with its petition a similar certified abstract from the minutes of the board of directors of said company showing that the application for the proposed amendment has been authorized by a two-thirds vote of its members or policyholders present or duly represented at a meeting of said numbers or policy holders called for the purpose as above provided. An affidavit, made and signed in due form of law by the president or secretary, shall be attached to

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415

said petition, showing that it has been published once a week for four weeks in the newspaper in which are published the sheriff's advertisements of the county in which the principal office of said corporation is located. The said corporation shall pay to the Secretary of State a fee of $25 to be covered by him into the State treasury.! (Acts 1921, p. 206; 1945, pp. 357, 358.)

56-9910. Incorporated mutual or cooperative fire insurance comp,anies, violation of law relating to.-Any person or corporation violating the provisions of 56-1408 to 56-1424, regulating incorporated mutual or cooperative fire insurance companies, shall be guilty of a misdemeanor, and upon conviction shall be punished by a fine of not less than $50 nor more than $500, and the Insurance Commissioner shall have power to revoke the license of any such person or corporation. (Acts 1923, pp. 113, 119.)

! An Act of the General Assembly of 1939 authorizes the Secretary of State to issue a charter to Cooperative Insurance Exchanges upon the application cf three or more persons or corporations. Such corporations cannot issue policies or transact business, though, until the Insurance Commissioner has, by formal license, authorized it to do so. The Act does not specify any fee or charges for such license. It does provide, however, that the taxable premium receipt of any Cooperative Insurance Exchange, for purpose of taxation, shall be the gross premium received from direct insurance risk in this State deducting amount paid for reinsurance upon which a tax has been or is to be paid in this State and deducting premiums refunded on canceled policies. (Acts 1939, pp. 267, 268.)

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CHAPTER 40.
FRATERNAL BENEFIT SOCIE'TY ORGANIZATION AND ADMISSION FEE.
56-1601. Fraternal benefit society defined.-Any incorporated society, order or supreme lodge, without capital stock, organized and carried on solely for the benefit of its members and their beneficiaries and not for profit, operating on a lodge system with ritualistic form of work, having a representative form of government, and which shall make provision for the payment of benefits in accordance with this Chapter, is hereby declared to be a fraternal benefit society. (Acts 1943, pp. 495, 498.)
56-1620. Same; procedure for incorporation in, this State.-In order to become such a fraternal benefit society corporation of this State, the officers of such society such as the board of control, trustees, directors, council, executive council, or by whatever name known, shall file with the Secretary of state articles of incorporation which shall not be inconsistent with this Chapter. The Secretary of State shall not file a certificate of incorporation for such fraternal benefit society unless such articles of incorporation shall be accompanied by a certificate of the Insurance Commissioner of this State to the effect that such fraternal benefit society has assets in excess of the required reserve liability when its outstanding benefit certificates or contracts are valued on the American Experience Table of Mortality with an interest assumption of not more than four per cent. per annum, or some higher standard. When such articles of incorporation shall have been so filed with the Secretary of State and a fee of $100 paid therefor, such fraternal benefit society shall immediately thereby become incorporated as a fraternal benefit society of this State and the Secretary of State shall issue to it a certificate of incorporation as a fraternal benefit society with the powers and privileges appertaining thereto under the laws of this State, and the Insurance Commissioner shall issue to it a license as a fraternal benefit society of this State upon the payment of a fee of $40 therefor, and it shall have the same rights, responsibilities and privileges that are accorded to domestic fraternal benefit societies of this State

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417

under this Chapter. Such fraternal benefit societies shall, except as provided in this section, be governed by the general laws governing fraternal benefit societies of this State. It is the declared purpose of this section to establish and continue such fraternal benefit society as a corporation of this State the same as if it has in all respects originally been incorporated under the laws of this State. Such a fraternal benefit society so incorporated under the laws of this State as a domestic fraternal benefit society shall maintain an office in this State, together with a representative thereof, but may maintain offices and other places of business in other States. (Acts 1943, pp. 495, 512, 513.)

56-1614. Org.anization; articles of incorporation., preliminary certificate.-A fraternal benefit society, as defined by this Chapter, may be organized in the following manner:
(1) Seven Or more persons, citizens of the United States, a majority of whom are citizens of this State, who desire to form such a society, may make, sign and acknowledge before some officer, competent to take acknowledgment of deeds, articles of incorporation, in which shall be stated:
(a) The proposed corporate name of the society, which shall not so closely resemble the name of any society or insurance company as to mislead the public or lead to confusion.
(b) The purposes for which it is being formed, and the mode in which its corporate powers are to be exercised. Such purposes shall not include more liberal powers than are granted by this Chapter: Provided that any lawful social, intellectual, educational, charitable, benevolent, moral, fraternal or religious advantages may be set forth among the purposes of the society.
(c) The names and residences of the incorporators, and the names, residences and official titles of all the officers, trustees, directors, or other persons who are to have and exercise the general control of the management of the affairs and funds of the society for the first year, or until the ensuing election at which all such officers shall be elected by the supreme legislative or governing body, which election shall be held not later than one year from the date of the issuance of the permanent certificate.
(2) (a) Such articles of incorporation, duly certified copies of the constitution and laws, rules and regula:tions, copies of all proposed forms of certificates, applications therefor, and circulars to be issued by such society, and a bond, conditioned upon the

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return to applicants of the advanced payments if the organization is not completed within one year, as provided in this section, such bond to be in the sum of $5,000 with sureties approved by the Insurance Commissioner, shall be filed with the Insurance Commissioner, who may require such further information as he deems necessary. If the purposes of the society conform to the requirements of this Chapter, and all provisions of the law have been complied with, the Insurance Commissioner shall so certify and retain and file the articles of incorporation, and furnish the incorporators a preliminary certificate authorizing said society to solicit members as hereinafter provided.
(b) No preliminary certificate granted under the provisions of this section shall be valid after one year from its date, or after such further period, not exceeding one year, as may be authorized by the Insurance Commissioner, upon cause shown, unless the 500 applicants hereinafter required have been secured and the organization has been completed as herein provided. The articles of incorporation and all other proceedings thereunder shall become null and void in one year from the date of said preliminary certificate, or at the expiration of said extended period, unless such society shall have completed its organization and commenced business as hereinafter provided. (Acts 1943, pp: 495, 508.)

56-1616. Same; issuance of certificate.-The Insurance Commissioner may make such examinations and require such further information as he deems advisable, and upon presentation of satisfactory evidence that the society has complied with all the provisions of law, he shall issue to such society a certificate to that effect. Such certificate shall be prima facie evidence of the existence of such society at the date of such certificate. The Insurance Commissioner shall cause a record of such certificate to be made, and a certified copy of such record may be given in
evidence with like effect as the original certificate. (Acts 1943, pp. 495, 508, 511.)

56-1618. Existing societies; compliance with Chapter; reincorporation; amendments to articles of incorporation.-Any incorporated fraternal benefit society now engaged in transacting business in this State shall comply with and be governed by the pro-
visions of this Chapter from and after the effective date thereof. No society already incorporated shall be required to reincorporate hereunder, and any sucb society may amend its articles of incorporation from time to time in the manner provided therein or in

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419

its constitution and laws, and all such amendments, duly certified by the secretary, or corresponding officer, shall be filed with the Insurance Commissioner, and shall become operative upon such filing, unless a later time be provided in such amendments or in its articles of incorporation, constitution or laws. (Acts 1943, pp. 495, 512.)

56-1619. Foreign societ,ies; right to continue business and to become incorporated under laws of this State.-Any fraternal benefit society organized or incorporated under the laws of any
other State and licensed to do business in this State, which has assets in excess of the required reserve liability when its outstanding benefit certificates or contracts are valued on the American Experience Table of Mortality with an interest assumption of not more than four per cent. per annum, ,or upon some higher standard, may become a fraternal benefit society incorporated under the laws of this State with a continuation without intermission or cessation of any of its powers, rights and privileges and of all mutual existing rights, obligations, liabilities, powers, contracts, liens, privileges and duties at the time' existing between said fraternal benefit society and its members. Its officers shall be continued in office for the terms for which they were elected with the same rights, responsibilities, liabilities, duties, powers and privileges as at the time enjoyed and imposed upon themit being the purpose of this section to extend and continue such fraternal benefit society as such entity in this State the same as if it has in all respects originally been incorporated under the laws of this State. (Acts 1943, pp. 495, 512.)

56-1623. Admission of foreign society.-No foreign society, which is not now authorized to transact business in this state, shall transact any business herein without a license from the Insurance Commissioner. Any such society may be licensed to transact business in this State upon filing with the Commissioner a duly certified copy of its charter or articles of incorporation, a copy of its constitution and laws, certified by its secretary, or corresponding officer, a power of attorney to the commissioner as hereinafter provided, a statement of its business under oath of its president and secretary, or corresponding officers, in the form required by the commissioner, duly verified by an examination made by the supervising insurance official of its home State or other State satisfactory to the Insurance Commissioner of this State, a certificate from the proper official in its home State, province, or country, that the society is legally incorporated and

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licensed to transact business therein, copies of its certificate forms, and upon furnishing the Commissioner with such other information as he may deem necessary to a proper exhibit of its business and plan of working, and upon showing that its assets are invested in accordance with the laws of the State, territory, district, province, or country where it is organized, the Commissioner shall issue a license to such society to do business in this State until the first day of the succeeding March, and such license shall, upon compliance with the provisions of this Chapter, be renewed annually, but in all cases to termmate on the first day of the succeeding March: Provided, however, that the license shall continue in full force and effect until the new license be issued or specifically refused. Any foreign society desiring admission to this State shall have the qualifications required of domestic societies organized under this Chapter and have its assets invested as required by the laws of the State, territory, district, country or province where it is organized. For each such license or renewal the society shall pay the Commissioner $40. If the Commissioner refuses to license any society, or revokes its authority to do business in this State, he shall reduce his ruling, order or decision to writing and file the same in his office, and shall furnish a copy thereof, together with a statement of his reasons therefor, to the secretary, or other corresponding offieer, of the society. Nothing contained in this Chapter shall be taken or construed as preventing any such society from continuing in good faith all contracts made in this State during the time such society was legally authorized to transact business herein. (Acts 1943, pp. 495, 516.)

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421

CHAPTER 41.
TITLE COMPANY ORGANIZATION FEE.
56-1904. License to engage in business; requirement, revocation, suspension, reinstatement.-No corporation chartered by this State or by another State or a foreign government shall transact any business of title insurance in this State without first procuring a license from the Insurance Commissioner. Licenses granted under this Chapter may be revoked, suspended or reinstated in the manner provided by law for the revocation of licenses of insurance companies generally. (Acts 1943, pp. 602, 603.)
56-1905. Same; issuance, revocation, reinstatement.-It shall be the duty of the Insurance Commissioner to issue licenses to corporations transacting the business of title insurance when they have complied with the requirements of this Chapter and of the rules and regulations prescribed by the Insurance Commissioner so as to enable them to do business. In every case such license shall be issued under the seal of the Commissioner, authorizing and empowering the corporation to transact the business of title insurance. Before a corporation shall be licensed to transact title. business the Insurance Commissioner shall be satisfied by such examination as he may make or such evidence as he may require that such company is duly qualified under the laws of this State to transact such business herein. In every case such licenses may be revoked and reinstated in the same manner as is prescribed by law with reference to insurance companies generally. (Acts 1943, pp. 602, 604.)
56-1906. Trust companies authorized to engage in business under this Chapter.-Corporations organized under the laws of this State for the purpose of engaging in the business of a trust company and having power under their charters as trust companies to insure or guarantee titles, and corporations chartered by the superior court which have applied to and obtained from the Secretary of State charter power to insure or guarantee titles to real property pursuant to the provisions of 109-302, may engage in

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the business of title insurance as defined by this Chapter, provided such corporations comply with all of the requirements of this Chapter and obtain from the Insurance Commissioner of Georgia a license to engage in the business of title insurance as herein provided. (Acts 1943, pp. 602, 604.)

56-1909. Same; nonresident companies.-Any title insurance company now doing business in this State or which may desire
to do business in this State, chartered by the laws of another State or of a foreign government, shall make the same deposit for the benefit of and security for its policyholders as is required of do-
mestic companies by the terms of this Chapter: Provided, however, that any such nonresident company shall not be required to make the deposit required of domestic companies by this Chapter upon showing that it has deposited with the Treasurer of this State not less than $25,000; and has deposited with the Comp-
troller General * of the State in which it is chartered, or the Insur-
ance Commissioner or other officer authorized to receive it, not
less than $100,000 in cash or in securities satisfactory to such officer, subject to his order, as a guaranty fund for the security of all the policyholders of such company. (Acts 1943, pp. 602, 605.)

56-1914. Penalty for doing business without license.-No corporation, individual, firm or association not licensed in Georgia to transact the business of title insurance or the writing and issuance of title insurance policies shall engage in such business
within the limits of this State. Penalty for the violation of this provision shall be $1,000 for the first offense and $2,000 for each additional offense, which penalty may be imposed and collected
in the same manner as provided by law with reference to fire and casualty insurance companies. (Acts 1943, pp. 602, 608.)

* Now State Revenue Commissioner, see 92-8405, p. 3.

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423

CHAPTER 42.
AMENDMENT AND RENEWAL OF CHARTER CORPORATIONS GRANTED BY SECRETARY OF STATE, FEES.
22-501. (2193) Petition for renewal of charter; fee; abstract of corporation minutes.-Any insurance, railroad, canal, navigation, express, or telegraph company, heretofore incorporated by the General Assembly by special Act, mgy from time to time renew its charter by filing with the Secretary of State a petition signed with the corporate name, stating the name and charter of the corporation, when incorporated, giving the date of the original Act of incorporation and all amendments thereto, that it desires a renewal of its charter as set out in the original Act of incorporation and the Acts amendatory thereof; and paying to the Secretary of State a fee of $100, to be covered by him into the treasury of the State ; and filing along with said petition a certified abstract from the minutes of the corporation, showing that the application for renewal has been authorized by proper corporate actions. (Acts 1893. P. 88; 1919, p. 169.)
22-505. (2197) Petition for amendment of charter; fee; abstract of corporation minutes. Surrender of power by insurance company.-Any insurance, railroad, canal, navigation, express, or telegraph company, heretofore incorporated by the General Assembly by special Act, may amend its charter so as to acquire any or all of the corporate powers and privileges granted to a like corporation under the Acts already, or to be hereafter passed, providing for the grant of corporate powers and privileges to such companies by the Secretary of State, by filing with the Secretary of State a petition signed with the corporate name, stating the name and character of the corporation, and date of the original Act of incorporation and all amendments thereto, that it desires an amendment to its charter by having granted to it the corporate powers and privileges granted to similar corporations by the Act, or certain specified sections of the Act, providing for the grant of corporate powers and privileges to (insert kind of company) by the Secretary of State, and paying to the Secretary of State a fee

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of $25, to be covered by him into the treasury of the State, and also filing along with said petition a certified abstract from the minutes of the corporation, showing that the application for amendment has been authorized by proper corporate action. Whenever any insurance company which, by its charter, is permitted to do other than a fire insurance business, desires to abandon the same, or any part thereof, it may, upon application to the Secretary of State, relinquish and surrender any or all the powers and privileges granted to it for the conduct of such other business, provided no rights of contract be thereby violated. (Acts 1893, p. 89; 1902, p. 49; 1919, p. 169.)

22-510. (2201) Change of name, capital stock, place of busi. ness or number of directors.-Any railroad, insurance, express, canal, or navigation company, whether incorporated by special Act of the General Assembly or by the Secretary of State under the general law, may have its corporate name, its principal office, the face value of each share of its capital stock, the number of its board of directors, or the amount of its capital stock changed in the manner prescribed in 22-511 to 22-514. (Acts 1895, p. 52; 1897, p. 26; 1919, p. 169.)

22-512.(2201) Fee to be paid.--Such company shall pay to the Secretary of State a fee of $25 to be covered by him into the treasury. (Acts 1895, p. 52.)

22-516. Renewal, extension, or revival of corporation charters; period; petition; resolution of stockholders; fee.-In all cases where any corporation organized under a charter granted by an Act of the legislature of this State, or by the Secretary of State, is now, and has been since its organization continuously, engaged in business under said charter, such corporation may, at any tim~, renew, extend or revive iis charter for an additional period of 30 years, and may within such additional period renew, extend or revive its charter one or more times and from time to time whenever it desires, each renewal, extension or revival to be for a period not exceeding 30 years, by filing with the Secretary of state a petition signed in the corporation name stating the name of the corporation, when incorporated, giving the date of the original
Act of incorporation and all amendments thereto, if incorporated under an Act of the legislature, or the date of its incorporation by the Secretary of State and all amendments thereto, in cases of corporation organized under a charter granted by the Secre-

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425

tary of State,and that it desires a renewal, extension or revival of its charter as set out in the Act or order of original incorporation and all amendments thereto, and paying to the Secretary of State a fee of $100, to be covered by him into the treasury of the State, and filing along with said petition a resolution duly passed by a majority of the stockholders of such corporation at a meeting held for the purpose of passing such resolution duly certified by the president and the secretary of such corporation expressing the purpose to continue business under said charter and requesting the renewal, extension or revival of its charter. (Acts 1939,
p.250.)

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CHAPTER 43.
AMENDMENT, REDUCTION OF CAPITAL AND RENEWAL FEES FOR CORPORATIONS GRANTED BY SUPERIOR COURT.
22-1801. Three or more appIicants.-Any three or more persons may obtain a charter for a private corporation, the object of which is pecuniary gain or profit, except for banking, insurance, railroad, trust, canal, navigation, express and telegraph companies, by compliance with the provisions of 22-1802 to 22-1813 inclusive. (Acts 1937-38, Ex. Sess., pp. 214, 215.)
221803. Order of judge; certificate of Secretary of State.Upon presentation of the petition to the superior court or to the judge of the superior court, as stated above, the judge shall examine the same and, if it shall appear to the judge that the application is legitimately within the purview and intention of the laws of this State, the judge' shall pass an order declaring the application granted. Nevertheless, the judge shall not grant any application until there is presented to him a certificate from the Secretary of State declaring that the name of the proposed corporation is not the name of any other then existing corporation registered in the records of the Secretary of State.1 The judge may in his discretion require additional evidence that the name is not the name of another corporation. (Acts 1937-38, Ex. Sess., pp. 214, 216, 217.)
221809. Copy of application for corporate charter filed with Secretary of State; fees.-Upon receiving the two certified copies of said application for charter and order of the judge thereon, the applicants or their attorney shall present the same to the Secretary of state, ex-officio Corporation Commissioner of the State, and shall concurrently therewith pay to the Secretary of State for the use of the State the following fee: Ten cents per $1,000 of par value of stock authorized, with minimum fee of $5, and for this purpose stock without par value shall be counted as if it had
1 A charge of $1.00 is made by the Secretary of State for the certificate.

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427

par value of $100 per share. (Acts 1937-38, Ex. Sess., pp. 214, 218.)

22-1812. Additional copies of charter, fee.-The Secretary of State at any time, upon the request of the corporation or its officers or of any other person, shall make and certify additional copies of the charter, order, filing of the clerk, and certificate of the Secretary of State, upon payment to him of a fee of one dollar plus 10 cents per 100 words for copying, and such certified copies shall be likewise admitted in evidence with like force and effect. (Acts 1937-38, Ex. Sess., pp. 214, 219.)

22-1814. Amendment of corporation charter.-Any corporation, whether incorporated under prior existing laws or under this law, may from time to time, when and as desired, amend its charter in any respect, provided that only such provisions shall be inserted
by an amendment as it would be lawful and proper to insert in a petition or declaration for the creation of such a corporation. Without limiting the generality of the foregoing, the corporation may, by amendment, change the number of its shares of stock
authorized or outstanding at the time of such amendment or the number of shares authorized or outstanding in any class of its stock, change the par value of the authorized or outstanding shares of any class having par value, or change the authorized or outstanding shares of the class having par value into the same or a different number of ~hares without par value, or, in like manner, change the authorized or outstanding shares of the class having nonpar value into the same or a different number of shares with par value, upon such basis as may be set forth in the amendment but the capital of the corporation shall not be decreased except in the manner hereinafter provided. Where, however, a maximum authorized number of shares, or a maximum par vaue of the capital stock, has been authorized by the original charter, the stockholders may, without charter amendment, by a two-thirds majority vote, in the manner herein provided, increase or decrease, or reclassify the number of outstanding shares of the par value, or shares without par value, between the maximum authorized capitalization and the minimum allowed by the terms of this Chapter. (Acts 1937-38, Ex. Sess., pp. 214, 219, 220.)

22-1818. Order of judge as to amended petition.-Upon petition

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of the corporation, accompanied by such certificate,l being presented to the superior court of the county where the principal office of the corporation is located or to the judge of the superior court in like manner as if it were an original application for incorporation, the judge shall examine the same and, if it is found to be lawful, shall place an order declaring the same granted thereon. (Acts 1937-38, Ex. Sess., pp. 214, 221.)

22-1821. Certificate of Secretary of State.-The corporation shall deliver the two certified copies to the Secretary of State who shall retain stockholder personally or by mail to his lastknown address, unless such notice shall have been waived either in writing by such stockholder or by such stockholder being present at the meeting and participating therein, such an amendment may be proposed and a vote of the stockholders entitled to vote taken thereon. (Acts 1937-38, Ex. Sess., pp. 214, 221.)

22-1824. Fees of Secretary of State for filing amendment to corporation charter.-The corporation shall pay to the Secretary of State for the use of the State at the time of filing said certified copies of the amendment with the Secretary of State a fee of $5 and if the result of the amendment is to increase the amount of the par value of the capital stock authorized (counting stock without par value as if it had a par value of $100 per share) the corporation shall also pay to the Secretary of State 10 cents per $1,000 of par value of the stock authorized by the amendment for any excess over and beyond the amount authorized in the original charter and upon any amendments previously made. (Acts 193738, Ex. Sess., pp. 214, 222.)

22-1837. Merger or consolidation of corporations.-Any two of more corporations, incorporated either under the laws of this State or under the laws of any other State or County, except banks and trust companies, may merge or consolidate into a single corporat:on in the following manner.2 (Acts 1937-38, Ex. Sess., pp. 214, 230.)
1 The preceding section which is omitted requires the petition to have a certificate of the Secretary of the Corporation setting out that the stockholders of the corporation have voted for said increase by a vote of two-thirds majority of the capital stock of said corporation.
2 The procedure for merger or consolidation is out in 22-1818' through 22-1840, inclusive, but omitted.

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429

22-1841. Filing; fees of clerk; advertisement in care of merger of corporation.-This petition with the order thereon shall be filed in the office of the clerk of the superior court and the same fees paid to the clerk as are provided hereinbefore upon the creation of a corporation, together with an affidavit of the payment of the cost for legal advertising as is hereinbefore provided upon the creation of a corporation. The petition with the order thereon shall be advertised in the same manner as an application for the creation of a corporation. (Acts 1937-38, Ex. Sess., pp. 214, 232.)

22-1842. Certificate of Secretary of State as to merger of corporations.-The clerk of the superior court shall deliver to the petitioner two certified copies of the said petition and the order thereon which shall be delivered by the petitioner to the Secretary of State, together with the fees hereinbefore provided to be paid to the Secretary of State upon the original creation of a corporation.I The Secretary of State will retain one of the said copies in his files, and certify and deliver the other to the petitioner in the manner hereinbefore provided, which certified copy and other certified copies thereof issued by the Secretary of State, as hereinbefore provided, shall have the force and effect hereinbefore provided. (A,cts 1937-38, Ex. Sess., pp. 214, 232.)

22-1854. Reduction of capital of corporations, how accomplished, fees.-Any corporation incorporated or reincorporated under this Chapter may from time to time reduce its capital to any amount not less than the sum of $500 plus the aggregate par value of all shares of stock having par value to remain outstanding after such reduction and plus the stated value set for the purpose of capitalization under the terms of this Chapter of stock without par value to remain outstanding after such reduction, and distribute among its stockholders all or any part of the excess of its assets over the aggregate of the amount to which the capital is reduced and the corporation's further liabilities. Such reduction and distribution may be effected by retiring any class of stock or by drawing the necessary number of shares by lot for retirement or by the surrender by every stockholder of his shares and the issue to him in lieu thereof of the decreased number of shares or by the purchase of certain shares for retirement or by retiring shares owned by the corporation or by reducing the capitalization, under the terms of this Chapter, of shares without par value or
1 The fees are, ten cents per $1,000 of par value of stock authorized, with
minimum fee of $5.00, see 22-1809, p. 426.

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by reducing the par value of shares having par value, or by converting shares having a par value into a like or different number of shares of no par value: Provided, however, that no distribution shall be made to stockholders of one class in violation of equal or prior rights of stockholders of another class, as determined by the charter or an amendment thereof. except with the consent of the respective holders of the stock of such other class: and Provided, further, that no such reduction or such distribution shall be effective until the proposed reduction and the method of distribution shall have been acted upon by the directors and stockholders in accordance with the provisions of this Chapter for the amendment of a charter and such action shall be accomplished by an amendment to the charter of the corporation in accordance with the terms of this Chapter. (Acts 1937-38, Ex. Sess., pp. 214, 236.)

22-1871. Renewal of oorporation charter.-Any corporation incorporated or reincorporated under the terms of this Chapter may renew or extend its charter one or more times and from time to time whenever it desires, each renewal to be for a period of not exceeding 35 years, by filing a petition to the superior court or the judge thereof, as hereinbefore provided, in the manner and upon like vote as herein provided for the amendment to charters of corporations.1 (Acts 1937-38, Ex. Sess., pp. 214, 241.)

22-1882. Domestication not affected.-Nothing in this Chapter shall be deemed to alter or affect in any way the right to or the procedure for the domestication of a foreign corporation as same existed under the laws of this State prior to the passage of this Chapter. Nor shall this Chapter affect the rights, privileges or
liabilities heretofore or hereafter acquired under existing domestication laws. (Acts 1937-38, Ex. Sess., pp. 214, 245.)

1 A fee of $5.00 is collected by the Secretary of State for renewal of charter. See 22-1B24, p. 428. The General Assembly at the 1947 Session vested in the Judges of the Superior Courts of the State the power to appoint NQtaries Public. Before a certificate can be issued to an appointee the sum of $4.00 must be paid to the Clerk of such Court. He is required to send $2.00 of this fee to the Secretary of State for registration of the certificate of appointment.

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431

CHAPTER 44.
DOMESTICATION OF FOREIGN CORPORATIONS FEE.
22-1601. Powers to become domesticated. Powers after domestication; removal or actions.-All foreign corporations doing business in this State, or which may hereafter do business in this State, and whose business is not against the public policy of this State, shall have the power to become domesticated in the manner hereinafter pointed out; and upon becoming domesticated such corporations and the stockholders thereof shall have the same powers, privileges, and immunities as siinjilar corporations created under the laws of this State, and the stock holders thereof have, subject to the same obligations, duties, liabilities, and disabjIities as if originally created under the laws of this State, and shall no longer have that power of removing causes to the United States courts which linheres in foreign corporations. (Acts 1920, p. 151; 1926, Extra Sess., p. 46.)
22-1605. Period of domestication.-The domestication of such foreign corporations shall extend for a period of 20 years with the privilege of renewal as is provided for similar corporations incorporated under the laws of this State, unless the charter of said foreign corporation would earlier expire; in which event domestication shall extend only to the duration of the original charter of said foreign corporation, unless the said charter be renewed by its home State, and certified copies of the renewals and amendments to said charter shall be filed in the office of the Secretary of State of this State. (Acts 1920, p. 151.)
22-1606. Certified copy of proceedings filed. Action on petition in vacation. Costs and fees.-Upon the granting of the petition for domestication by the judge of any superior court, a certified copy of the proceedings granting said petition shall be filed with the Secretary of State. The judge of the superior court is authorized to act on said petitions in term or in vacation. The petitioner shall pay the costs prescribed by the laws of this State as though the said corporation had been originally incorporated under the laws

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of this State, and the Secretary of State shall be entitled, for the filing of certified copies of the proceedings in the superior court hereinbefore mentioned, to a fee equal to 15 cents per 100 words contained in said proceedings. (Acts 1920, p. 152.)

22-1506. Undomesticated foreign corporation doing business in Georgia; filing copy of charter; fees and penalties.-Any foreign corporation not domesticated in this State,! before commencing to do business in this State, shall file in the office of the Secretary of State a copy of its charter and all amendments thereto, duly exemplified by the proper officer of the State in which such corporation is incorporated; and any foreign corporation, not domesticated as aforesaid, now doing business in this State, which shall continue to do business in this State on or before July 1, 1946, shall likewise file, in said Secretary's office an exemplified copy of its charter and all amendments thereto. Upon filing such copy of its charter the corporation shall pay to the Secretary of State a fee of $10 in addition to all other taxes now or hereafter provided for by law. Any such corporations failing to comply with the provisions of this section shall be penalized by the Secretary of State in the amount of $100; and the Secretary of State shall be authorized to sue, in the name of the State, by any appropriate action, including attachment or garnishment, or both, in any court of this State, to recover said penalty; but upon its being made' to appear to the Secretary of State that the failure to comply with these requirements was not wilful or with intent to avoid these requirements, the Secretary of State, upon the corporation complying with the requirements, may remit the penalty in whole or in part. (Acts 1946, p. 687.)

1 The Corporation Act of 1938 (Acts 1937-38, Ex. Sess., p. 214) did not make any change in the law for domestication of foreign corporations. The General Assembly did, however, in 1946, require all undomesticated foreign corporations to designate an agent or agents upon which notice, summons or processes of the State may be served and to file the same with the Secretary of States. (Acts 1946, p. 687). If such foreign corporation fails to designate such agent or agents, service of summons or process may be made upon such corporation by leaving a copy thereof, with a fee of $2.00, in the hands of the Secretary of State.

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433

CHAPTER 45.
BUILDING AND LOAN ASSOCIATION APPROVAL FEE.
16-412. Charters to be approved by Secretary of State.-No court in this State shall hereafter grant any new charters to any State chartered association nor any renewals or amendments to any existing charters of any State chartered association without the prior written approval of the Secretary of State.! Any new charter or any renewals of, or amendments to, any existing charters, granted in the future without such prior written approval shall be null and void. (Acts 1937-38, Ex. Sess., pp. 307, 311.)

! Under 16-416, p. 444, the Secretary of State must charge for each application for written approval in the case of new charters a fee of $50, and in the case of renewals or amendments to any existing charters a fee of $25. (Acts 1937-38, Ex. Sess., pp. 307, 313.)

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CHAPTER 46.
CORPORATION ANNUAL REPORT FEE.
22-1701. (2208) Secretary of State as ex-officio corporation commissioner.-The Secretary of State shall be ex-officio corporation commissioner, and shall be charged with the execution of the duties hereinafter enumerated. (Acts 1906, p. 105.)
22-1702. (2213) Fees; report.-All fees collected shall be paid into the State treasury for the use of the State, and the Secretary of State shall include in his annual reports a full statement of all fees collected or received under this Chapter, and the disposition thereof. (Acts 1906, pp. 105, 106; 1931, pp. 7, 35.)
22-1703. (2209) Returns by corporations.-It is the duty of all corporations, except banks doing business in this State, whether incorporated by the General Assembly, by the Secretary of State, or by the judgment of the superior court, and of all foreign corporations doing business in this State, to make a return, annually, through the president or general manager on or by the first day of November, embracing the following information:
1. The name of the company. 2. When incorporated. 3. By what authority incorporated. 4. Where incorporated. 5. The amount of capital stock of said corporation. 6. The business of the corporation. 7. Its principal office. (Acts 1906, p. 105.)
22-1704. (2210) Fees for corporation returJ:lS.-At the time of making said return the officer making the same shall remit a fee of $1 for the first year, and annually there after 50 cents to cover the cost of recording the return. (Acts 1906, p. 105.)

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435

22-1705. (2211) Penalty for noncompliance.--Upon failure and refusal of any corporation to make said return, the company shall be liable to a penalty of $50, and the commissioner of corporations is authorized to issue his execution therefor, including all costs incurred: Provided, the Secretary of State shall have in his discretion authority to suspend the penalty or issuance of fi. fas. when he shall be convinced that there has been no bad faith in failure to comply with the requirements of th~s Chapter.1 (Acts
1906, pp. 105, 106.)

1 Every bank in the State is required by 13-501 of the Code to make at least two reports each year to the Superintendent of Banks, and oftener if requested, upon forms prepared by him, but no fee is provided. A penalty is prescribed, however, under 13-505 of the Code of $10.00 for each day that such report is delayed.

436

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CHAPTER 47.
. INSURANCE COMPANY ANNUAL REPORT FEE.
56-232. (2458) Annual report of business; forms; verification; puhlication.-Every corporation or association shall, on or before the first day of March in each year after it shall have commenced to do business, make and file with the Insurance Commissioner a report of its affairs and operations during the year ending the 31st day of December next preceding. Such annual reports shall be made upon blank forms to be provided and furnished by the Insurance Commissioner, and shall be verified under the oath of the president or secretary or other like officers, and shall be published, or the substance thereof, in the annual report of said Insurance Commissioner. (Acts 1887, p. 126.)
56-233. (2459) Fees to be paid; annual report; tax on gross receipts.-There shall be paid to the Insurance Commissioner by each corporation or association authorized to do business the same fees as required by 56-506, together with all such subsequent fees as are prescribed under said section. In addition to the foregoing fees, every such corporation or association shall, on or before the first day of July of each year, report under oath of its president and secretary, or other like officers, to the Insurance Commissioner the gross amount received on business done in this State during the year ending the 30th of April next preceding, and shall at the same time pay into the treasury of this State a tax of $1.50 upon each $100 of such gross amount so received by said association or corporation. If such corporation or association shall at any time be the owner of any real or personal property situated in this State, such property shall not be exempt from taxation by reason of the provisions of this section. (Acts 1887, p. 126; 1927, p. 92.)
56-234. (2460) Failure to make annual report or pay tax.-If such corporation or association shall at any time fail or refuse to make the annual report or to pay the tax on the gross amount received, as hereinbefore provided, the Insurance Commissioner

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437

shall forthwith suspend or revoke all authority to such corporation or association and all its agents to do business and shall publish such revocation in some newspaper published in this State, and may proceed to collect whatever sum of money may be due or owing on account of such tax by suit or action, in the name of the State, against such corporation or association. (Acts 1887, p. 126.)

56-235. (2461) Exemption of fraternal, secret, and industrial societies from operation of law.-Nothing in the insurance law shall be construed to require any fraternal, secret, or industrial societies or other associations exempt by law, now organized or to be organized in this State, to pay any license fee or tax, or to make or file reports with the Insurance Commissoner, or to prevent the same from dong business, when the money, benefit, charity, or relief is payable by the grand or supreme body of the same, and is derived from assessments on subordinate lodges, councils, or other bodies or their members. (Acts 1887, p. 126.)

56-505. Statement by managing agent of company showing agents, etc.-The managing agent of each insurance company shall, on the first day of each quarter of the calendar year, file with the Insurance Commissioner a statement showing the agents of his company, the amount paid for the license of each agent, and the date of its payment, which statement shall be verified by such managing agent. (Acts 1912, pp. 119, 128.)

56-1428. (2537) Same; copy of charter and statement of condi-
tion to be filed.-Every such company, association, or partnership shall file in the office of the Insurance Commissioner a certified copy of its charter together with a statement under oath of the president, or vice president, and secretary of the company for which they may act, stating the name of the company and place where located, a detailed statement of its assets, showing the number of policyholders. aggregate amount of premium contracts,
the amount of cash on hand, in bank, or in the hands of agents, the amount of real estate, and how the same is incumbered by mortgage, the number of shares of stock of every kind owned by the company, the par and market value of the same, amount loaned on notes and mortgages, the amount loaned on other securities, stating the kind and the amount loaned on each, and the estimated value of the whole amount of such securities, and any other assets or property of the company; also stating the indebtedness of the company, the amount of losses adjusted and unpaid,

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the amount incurred and in process of adjustment, the amount resisted by the company as illegal and fraudulent, and all other claims existing against the company; also a copy of the last annual report, if any, made under any law of the State by which such company was incorporated; and no agent shall be allowed to transact business for any such company when its reinsurance reserve, as required in this section, is impaired to the exent of 20 per cent. thereof while such deficiency shall continue. (Acts 1897, p.64.)

56-1429. (2538) Same; statement of condition to be renewed annually; fees.-The statement required by the preceding section shall be renewed from year to year in such manner and form as may be required by said Insurance Commissioner, with an additional statement of the amount 9f premiums received during the preceding year, and the said Insurance Commissioner, on being satisfied that the membership, assets, securities, and investments remain secure, as heretofore mentioned, shall furnish a renewal of the certificate as aforesaid, upon the payment to the State, as the time of filing the statement herein provided for, of a fee of $5 for each corporation, and $25 for each foreign corporation.! (Acts 1897, p. 64.)

! Corporations operating a non-profit hospital service plan are also required under the law to report annually on or before the first day of March its condition on the 31st day of December, then next preceding, such statement being in such form and containing such matter as the Insurance Commissioner shall prescribe. (Acts 1937, pp. 690, 695.) No fee, however, is prescribed for such report. The section is omitted for such reason.

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439

CHAPTER 48.
INTER-STATE BUILDING AND LOAN ASSOCIATION ANNUAL REPORT FEE.
16-201. (2890) What "building and loan association" includes. -The name "building and loan association," as used in this Chapter, shall include all corporations, societies, or organizations or associations doing a savings and loan or investment business on the building society plan, viz., loaning its funds to its members, whether issuing certificates of stock which mature at a time fixed in advance or not, except those which restrict their business to the county of their domicile and not more than two other adjacent counties. (Acts 1890-1, p. 176; 1896, p. 52.)
16-211. (2894) Annual statements; forfeiture for failure to file.-Every building and loan association governed by this Chapter shall file with the Treasurer of this State annually, within 60 days after the expiration of its fiscal year, a statement of its assets and liabilities at the end of said fiscal year; such report shall be filed under oath by the president and secretary or by three of the directors of the association. Such association shall pay to the State Treasurer $10 on filing such report. If any such association shall wilfully fail to furnish to the State Treasurer any report required by this Chapter at the time so required, it shall, in the discretion of a court of competent jurisdiction, forfeit the sum of $25 per day for every day such report shall be delayed or withheld, and the State Treasurer may maintain an action in his name of office to recover such penalty, and the same shall be paid into the treasury. (Acts 1890-1, pp. 176, 181.)
16-212. (2895) Annual fees.-Every association depositing securities with a State depository or trust company, as provided for by law, shall annually pay to said depository or trust company a fee of $50. (Acts 1897, p. 62.)
16-213. (2897) Chapter not to apply to associations ceasing to

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do inter-state business.-The provisions of this Chapter shall not apply to building and loan associations, or other associations of like character, which cease to do interstate business; and upon satisfactory evidence being produced to the State Treasurer that such building and loan associations have ceased to do business outside of this State, he shall not demand the special tax on said associations so long as they cease to do business out of this State; but this shall not be construed as relieving said associations from paying the same license or tax required of other associations doing business in this State. (Acts 1893, p. 90.)

16-214. (2898) How building and loan associations licensed.The fees required by this Chapter to be paid by building and loan associations, when paid, ~hall operate as a license to such associations to carryon business in this State, and shall be in lieu of any and all licenses or fees, whether State, county, or municipal, to be exacted of such associations for doing business in this State, except a business license by the town or city in which the principal office of any such association is located: Provided, that this shall not be construed to exempt such associations from liability for such ad valorem tax on their capital stock as may now be required by law to be paid to the State and county in the county of their domicile, or on any real and personal property other than their capital stock held and owned by such associations. (Acts 1894, p. 78.)

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441

CHAPTER 49.
TRADE MARK REGISTRATION FEE.
106-102. (1990) Filing of trade mark. etc. with Secretary of State for record; certificate of record; fee; proof of ado,ption of trade-mark.-Every person, association, or union of working men that has adopted or shall hereafter adopt a label, trade-mark, or form of advertisement may file the same for record in the office of the Secretary of State by leaving two copies, counterparts or facsimiles thereof, with the Secretary of State. Said Secretary shall deliver to such person, association, or union a duly attested certificate of the record of the same, for which he shall receive the fee of $1; such certificate of record shall, in all suits under this Title, be sufficient proof of the adoption of such label, trademark, or form of advertisement, and of the right of said person, association, or union to adopt the same. No label shall be recorded that probably would be mistaken for a label already of record. (Acts 1893, p. 134.)

442

REVENUE LAWS OF GEORGIA

CHAPTER 50.
ELECTRIC MEMBERSHIP CORPORATION ANNUAL REPORT FEE.
34A-I01. Short title of law.-This Chapter may be cited as the Electric Membership Corporation Act. (Acts 1937, p. 644.)
34-A-I05. EI;ectric membership corporation; power of superior courts and judges thereof to create.-The superior courts shall have power to create electric membership corporations, to approve amendments to the charters of such corporations, and to approve petitions or declarations of consolidation, and they shall have the further power to order and decree dissolution of such corporations, by compliance with the provisions of this Chapter, and in accordance with the procedure prescribed by law for the formation of corporations in general. The judges of the superior courts are authorized and empowered to make such orders and decrees, in vacation at chambers in the county where the application or petition is pending, or, in any county forming a part of the judicial circuit in which the application or petition is pending, in the same manner and subject to the same restrictions as provided for rendering orders and decrees in term time. (Acts 1937, pp. 644, 649.)
34-A-I09. Chartering of electric membership corporations.-In order to incorporate an electric membership corporation under the terms of this Chapter the original copy of the petition or declaration shall be executed by being signed by the incorporators, and it shall be filed in the office of the clerk of the superior court of the county in which the principal office of the corporation is to be located. Publication of said petition shall be made and the order of incorporation shall be granted and renewed by the superior court, or the judge thereof, in the same manner and in accordance with the same procedure prescribed for the chartering of corporations in general by Chapter 22-3 of the Code of 1933 as

REVENUE LAWS OF GEORGIA

443

the same may be from time to time amended.1 (Acts 1937, pp. 644, 650.)

34A-130. License fees; exemption from excise taxes.-Cor-
porations formed under this Chapter shall pay annually, on or be-
fore July 1, to the Comptroller General * of the State, a fee of five
dollars for each 100 members or fraction thereof, but shall be exempt from all other excise taxes of whatsoever kind or nature. (Acts 1937, pp. 644, 657.)

-

-*

--
Now

State

Revenue

Commissioner,

see



92-8405,

p.

3.

1 The Secretary of State is entitled to a filing fee of $5.00. See 22-1824,

p. 428.

444

REVENUE LAWS OF GEORGIA

CHAPTER 51.
MUTUAL BUILDING AND LOAN ASSOCIATION ANNUAL REPORT FEE.
16-408. Supervision by Secretary of State.-The Secretary of State shall have general supervision and control over all State chartered associations. (Acts 1937-38, Ex. Sess., pp. 307, 310.)
16-409. Annual and special reports.-On or before 60 days from the end of each fiscal year, every State chartered association shall make an annual written report to the Secretary of State, upon a form to be prescribed and furnished by the Secretary of State, of its affairs and operations for the preceding fiscal year. Every State chartered association shall also make such other reports as the Secretary of State may from time to time require. (Acts 193738, Ex. Sess., pp. 307, 311.)
16-416. Annual and special fees.-Every State chartered association shall annually at the time of filing its annual report to the Secretary of State pay to the said Secretary of State a fee of $25 for each $500,000 of assets, or fraction thereof, as shown by the statement of such association as of December 31, of the preceding year. In addition thereto, the Secretary of State shall charge for each application for written approval in accordance with 16412 of this Chapter in the case of new charters a fee of $50, and in the case of renewals or amendments to any existing charters a fee of $25. (Acts 1937-38, Ex. Sess., pp. 307, 313.)

REVENUE LAWS OF GEORGIA

445

CHAPTER 52.
NON-PROFIT COOPERATIVE ASSOCIATION ANNUAL REPORT FEE.
65-202. Organization.-Five or more persons engaged in the production of agricultural products may form a nonprofit, cooperative association, with or without capital stock, under the provisions of this law. (Acts 1921, p. 140.)
65-221. Reports of associations.-Each association formed under this Chapter shall prepare and make out an annual report on forms furnished by the Secretary of State containing the name of the association, its principal place of business and a general statement of its business operations during the fiscal year, showing the amount of capital stock paid up and the number of stockholders of a stock association or the number of members and amount of membership fees received, if a nonstock association; the total expenses of operation; the amount of its indebtedness, or liability, and its balance sheets. (Acts 1921, p. 150.)
65-225. Report fee; exemption from franchise and license taxes. -Each association organized hereunder shall pay an annual license fee of $10, but shall be exempt from all franchise or license taxes.1 (Acts 1921, p. 153.)

1 Since the Act exempts associations from all license or franchise taxes, this fee is treated as a report fee.

446

REVENUE LAWS OF GEORGIA

CHAPTER 53.
COOPERATIVE MARKETING ASSOCIATION FILING AND ANNUAL REPORT FEE.
65-103. Certified copy of articles of incorporation filed.-A certified copy of the articles of incorporation shall be filed with the Se'cretary of State, who shall file them, and in his discretion issue his official acknowledgment of said filing which shall be returned to said corporation, for which service he shall receive the sum of $1. A certified copy of the original articles of incorporation and of the certificate of filing of the Secretary of State shall be filed with and recorded by the clerk of the superior court in the charter book of the county in which said corporation has ~ts office or principal place of business, and for which said clerk shall be paid the sum of $3. Said clerk shall thereupon deliver to said corporation a certificate of such filing and recording which is hereby made its certificate of incorporation and right to commence business as such.1 (Acts 1920, p. 126.)

1 This method of incorporation is not permitted by the Constitution. Charters granted under this section are no doubt void.

REVENUE LAWS OF GEORGIA

447

CHAPTER 54.
STATE BOND REGISTRATION FEE.
87-116. (1278) Registration of State bonds.-Any holder of the bonds of this State, whether in his own right or in a fiduciary capacity, may have the same registered at the office of the State Treasurer upon application and presentation of said bonds to the Treasurer as hereinafter provided.
87.117.(1279) Book of registration.-It shall be the duty of the State Treasurer to procure and provide, at the expense of the State, a suitable book or books in which, upon application and presentation of a bond or bonds as aforesaid, he shall enter, in a manner to be of easy and ready reference, a description of said bond or bonds, giving number, series, date of issue, denomination, by whom signed, and such other data as may be necessary for the ready identification thereof, together with the name of the person registering the same, the character or capacity in which such person holds said bond or bonds, and for whose benefit the same is or are registered. The State Treasurer shall enter upon each bond so registered, as aforesaid, the date of said registration, by whom registered, and in what character or capacity, and shall sign said entry officially; and shall cut, with a stamp prepared therefor under the direction of the Treasurer, the letter "R" in the face of said bonds so registered, and such person or persons having such bond or bonds so registered shall be required to pay to the Treasurer the sum of 50 cents for each bond so registered, which said registry fee shall be paid into the State treasury by the said Treasurer.

448

REVENUE LAWS OF GEORGIA

CHAPTER 55.
PUBLIC AND PRIVATE CORPORATION BOND REGISTRATION FEE.
22-718. (2230) Bonds of corporations to be certified and reoorded; record of payment or cancellation.-All public and private corporations,! that shall issue or indorse any bonds for circulation, shall furnish to the Secretary of State a certified statement showing the letter, date of issue, number of bonds, amount of issue, rate of interest, when and where payable, and the date of the law, if any, authorizing such issue. The Secretary of State shall record the same in a book to be kept by him for that purpose. When such bonds have been paid and canceled, the corporation issuing same may have an entry to that effect made upon the record by the Secretary of State, upon exhibiting to that official the bonds properly canceled upon the face thereof, and paying a fee of $1. (Acts 1876, p. 12; 1900, p. 47.)
22-721. (2233) Compensation of Secretary of State for recording, etc.-The Secretary of State shall receive as compensation for the record and for giving transcript of the same, 20 cents per 100 words; the fee for recording to be paid by the corporation issuing the bonds, and the fee for transcripts to be paid by the party applying for the same. (Acts 1876, p. 12.)

1 Approval must be obtained from the Public Service Commission for the ~ssuing of bonds by each company or corporation coming under their jurisdiction, but no fee has been specified for such approval.

REVENUE LAWS OF GEORGIA

449

CHAPTER 56.
RACE REGISTRATION FEE.
53301. Registration of individuals as to race. Supervision, forms, etc.-The State Board of Health shall prepare a form for the registration of individuals, whereon shall be given the racial composition of such individual, as Caucasian, Negro, Mongolian, West Indian, Asiatic Indian, Malay, or any mixture thereof, or any other non-Caucasian strains, and if there shall be any mixture, the racial composition of the parents and other ancestors in so far as ascertainable, so as to show in what generation such mixture occurred. Said form shall also give the date and place of birth of the registrant, name, race, and color of the parents of registrant, together with their place of birth if known, name of husband or wife of registrant, with his or her place of birth, names of children of registrant with their ages and place of residence, place of residence of registrant for the five years immediately preceding registration, and such other information as may be prescribed for identification by the State Board of Health. (Acts 1927, p. 272; 1933, p. 12.)
53-302. Supply of forms.-The State Board of Health shall supply to each local registrar a sufficient number of such forms to carry out the provisions of this Chapter. (Acts 1927, p. 273; 1933, p. 12.)
53-303. Local registration.-Each local registrar shall personally or by deputy, upon receipt of said forms, cause each person in his district or jurisdiction to execute said form in duplicate, furnishing all available information required upon said form, the original of which form shall be forwarded by the local registrar to the State Board of Health, and a duplicate delivered to the ordinary of the county. Said form shall be signed by the registrant, or, in case of children under 14 years of age, by a parent, guardian, or other person standing in loco parentis. The execution of such registration certificate shall be certified to by the local registrar. (Acts 1927, p. 273; 1933, p. 12.)

450

REVENUE LAWS OF GEORGIA

53305. Fee for registration.-The local registrar shall collect from each registrant a registration fee of 30 cents, 15 cents of which shall go to the local registrar and 15 cents of which shall go to the State Board of Health, to be used in defraying expenses of the State Bureau of Vital Statistics. If any registrant shall make affidavit that through poverty he is unable to pay said registration fee of 30 cents, the local registrar shall receive a registration fee of only 10 cents for such registration, which sum shall be paid out of the funds of the State Bureau of Vital Statistics, and the State Bureau of Vital Statistics shall receive no fee for such registration. This section shall not apply to the registration of births or deaths, the registration of which is otherwise provided for. (Acts 1927, p. 274.)

REVENUE LAWS OF GEORGIA

451

CHAPTER 57.
BOND COMMISSIONER FEE.
40-1201. (232) State Treasurer ex-officio Bond Commissioner; assistant; clerical expe'nse; duties.-The State Treasurer shall be ex-officio Bond Commissioner and as such he shall receive a salary of $1,200 per annum; and he is hereby authorized to appoint the chief clerk in the treasury department, or some other fit and competent person, to be Assistant Bond Commissioner, and said assistant shall receive a salary of $1,200 per annum. The said Bond Commissioner shall be allowed such sum as may be necessary, not to exceed the sum of $10,000 per annum, for clerical assistance in performing the duties of his office, which said sum, together with the salaries of the Bond Commissioner and the Assistant Bond Commissioner, shall be paid from the State Treasury. It shall be the duty of the Bond Commissioner and his assistant to receive, file, record, care and provide for the deposit of bonds or other securities offered for deposit as the law may direct. (Acts 1904, p. 145; 1927, p. 131.)
40-1202. (233) Fees of Bond Commissioner.-Each and every depositing corporation or individual of whatever name or class, which now has or may hereafter have on deposit bonds or other securities, as the law provides, is hereby required, on or before January 15 of each year, to pay the said Bond Commissioner the following schedules of fees, namely: Bonds or other securities aggregating not over $5,000, $2; not over $10,000, $3.75; not over $25,000, $7.50; not over $50,000, $12.50; not over $100,000, $20; more than $100,000, $25: Provided, however, that the Western & Atlantic Railroad lessees shall be exempt from the operation of this section. All fees collected as aforesaid shall be paid into the general fund of the State Treasury. In default of the payment of the fees herein prescribed, the Bond Commissioner shall refuse to accept the deposits required by law to be made, and shall not certify their acceptance until the fee shall be fully paid each year as herein provided, but shall report said default to the Insurance Commissioner, who shall suspend or revoke the license of said delinquent company or individual until the fee required under this section shall be fully paid. (Acts 1909, p. 145; 1927, p. 131, 133.)

452

REVENUE LAWS OF GEORGIA

CHAPTER 58.
BUILDING SAFETY LAW FEES.
92A701. Title of Chapter.-This Chapter shall be known and may be cited as the Georgia Building Safety Law. (Acts 1947, p. 1452.)
92A703. Administration of Chapter 'by Insurance Commissioner through Building Safety Director; cooperation with local officials. -The administration of such reasonable rules and regulations which may be hereafter adopted by the Building Safety Council which is herein provided for shall be enforced by the Insurance Commissioner through the agency of the Building Safety Director, which is herein provided for in cooperation with local officials as herein provided. (Acts 1947, pp. 1452, 1453.)
92A-713. Building Inspectors, Fees.-The Building Inspectorl is hereby authorized and required to charge the following fees:
(a) Certificates of occupancy and temporary occupancy permits:
(1) $5.00 per building where no more than two types of occupancy are included plus $2.00 for each additional type of occupancy housed in the same building. This to include owner's official copy and all required display copies of certificates and permits.
(2) Renewals, amendments, and replacements duplicates, $2.00 per building of not more than two types of occupancy plus $1.00 for each additional occupancy.
(b) Fees required under (a) may be waived in case of buildings owned by State, Counties, cities and school boards and also for churches and charitable organizations.
(c) At the discretion of the Council, the Director may, upon
1 No provision is made in the Act for an officer known as Building Inspector.

REVENUE LAWS OF GEORGIA

453

application by the property owner, undertake by contract to make inspection of such types of existing buildings as the council may direct. The Council is hereby authorized to fix fees for such services which shall be not less than the actual cost to the State for providing such service. Except as provided herein, the property owner shall at his own expense make the inspections and reports required for the issuance of certificates and permits.
(d) All fees and charges required hereunder shall be paid in advance of the issuance of permits and the performance of services. (Acts 1947, pp. 1452, 1459.)

454

REVENUE LAWS OF GEORGIA

CHAPTER 59.
LAND REGISTRATION FEE.
60-101. Name of TitIe.-This Title shall be known as "The Land Registration Law," and may be cited or referred to by that name.1 (Acts 1917, p. 108.)
60-201. Su,perior court's jurisdiction.-For the purpose of enabling all persons owning real estate within this State to have the title thereto settled and registered as prescribed by the provisions of the Title, the superior court of the county in which the land lies shall have exclusive original jurisdiction of all petitions and proceedings had thereupon. (Acts 1917, p. 108.)
60-701. Creation; amount.-Upon the original registration of any land under this Title there shall be paid to the clerk onetenth of one per centum of the value of such land, to be determined by the court, as an assurance fund, which shall be subject to the trusts and conditions hereinafter declared for the uses and purposes of this Title. (Acts 1917, p. 140.)
60-702. State Treasurer custodian.-All moneys received by the clerk under the preceding section shall be kept in a separate account and be paid promptly into the State treasury upon the special trust and condition that the same shall be set aside by the Treasurer in trust as a separate fund for the uses and purposes of this Title, to be known as the "Land Registration Assurance Fund," which said fund is hereby appropriated to the uses and purposes set forth in this Title. (Acts 1917, p. 140.)
60-703. Investment of the fund; income, how applied.-Said moneys, in so far as the same may not be required to satisfy any judgment certified against the assurance fund under 60-706, shall
1 Only the sections of the Code covering fees collected by the State are included.

REVENUE LAWS OF GEORGIA

455

be invested by the Treasurer of the State in State bonds or validated county or municipal bonds, in trust for the uses and purposes set forth in this Title, until said fund amounts to the sum of $500,000; but the income, or so much thereof as may be required therefor, may be applied towards the payment of the expenses of the administration of this Title and the satisfaction of any such judgment. Whenever and so long as the face value of the bonds purchased as aforesaid shall equal said sum of $500,000, other moneys thereafter coming into said fund, together with any income not required for the purposes aforesaid, shall be transferred from the land registration assurance fund to the general treasury. (Acts 1917, p. 141.)

456

REVENUE LAWS OF GEORGIA

CHAPTER 60.
CERTIFICATE OF NECESSITY AND CONVENIENCE OF MOTOR COMMON CARRIER FEE.
68-604. Motor common carriers must obtain certificate.-N0 motor common carrier shall, except as hereinafter provided, operate without first obtaining from the Commission, after hearing under the provisions of this Chapter, a certificate of public convenience and necessity, pursuant to findings to the effect that the public interest requires such operation.1 (Acts 1931, pp. 199, 200.)
68-605. Certificate of Public Convenience; terms and conditions. The Commission may issue the certificate prayed for, or issue it for the partial exercise of the privilege sought; and may attach to the exercise of the rights granted by such certificate such terms and conditions as in its judgment the public interest may require. (Acts 1931, pp. 199, 200.)
68-606. Certificates granted under prior laws.-All certificates of public convenience and necessity granted under the Motor Carrier Act of 1929 or the Motor Carrier Act of 1931 shall continue ill force and effect until revoked by the Commission or surrendered by the holders. (Acts 1931, pp. 199, 201.)
68-622. Fees for certificate and transfer.-A fee of $35 shall be charged for the issue of every certificate, and a fee of $7.50 for the transfer of a certificate, which shall be paid to the Commission when the Commission shall have approved the application for the certificate or transfer; and no certificate shall issue or be transferred, as the case may be, until the said fee shall have been paid. (Acts 1931, pp. 199, 207.)
1 A license is also required for motor common carriers under 68-601, p. 248. They are also required to make, payment of an annual registration fee under 68-623, p. 250.

REVENUE LAWS OF GEORGIA

457

CHAPTER 61.

CERTIFICATE OF PUBLIC CONVENIENCE AND NECESSITY FOR MOTOR CONTRACT CARRIER FEE.

68-504. Certificate of Public Convenience and necessity; terms and conditions; transfer, revocation; term; renewaI.-(a) No
motor carrier shall operate without first obtaining from the Commission, after hearing under the provisions of this Chapter, a certificate of public covenienceand necessity, pursuant tb findings to the effect that the public interest requires such operation.

(b) The Commission may issue the certificate prayed for, or
issue it for the partial exercise of the privilege sought; and may attach to the exercise of the rights granted by such certificate such terms and conditions as in its judgment the public interest may require.

(c) The Commission may, at any time, after notice and opportunity to be heard, suspend, revoke, alter, or amend any certificate issued under this Chapter, if it shall be made to appear that the holder of the certificate has wilfully violated or refused to observe any of the orders, rules, or regulations prescribed by the Commission or any provisions of this Chapter, or any other law of this state regulating and/or taxing motor vehicles, or if, in the opinion of the Commission, the holder of such certificate is not furnishing adequate service or it is no longer compatible with the public interest to continue said certificate in force, or the continuance of said certificate is not in conformity with the spirit and purpose of this Chapter.

(d) Any such certificate may be transferred or hypothecated upon application to and approval by the Commission, and not otherwise: Provided, that no transfer hereunder shall be permitted so as to destroy competition or create monoply.

(e) Nothing in this Chapter is to be construed as requiring a private carrier to become a common carrier.

(f) In determining whether such certificate of public convenience

and necessity shall be-gr(i.nted, the Commission, among other things

shall consider the following:

'

458

REVENUE LAWS OF GEORGIA

(1) Whether existing transportation service of all kinds is adequate to meet the reasonable public needs;
(2) The volume of existing traffic over such route, and whether such traffic and that reasonably to be anticipated in the future can support already existing transportation agencies and also the applicant;
(3) Financial ability of the applicant to furnish adequate, continuous, and uninterrupted service for the year round;
(4) The effect, expense, and burden on the public highways, including bridges, and on the traffic, both private and common carrier, thereon;
(5) The effect on existing transportation revenues and service of all kinds, ~nd particularly whether the granting of such certificate will or may seriously impair essential existing public service.
(g) Certificates of public convenience and necessity shall, unless sooner revoked under the provisions of this Chapter, expire at the end of seven years from the date of issuance thereof, but may be renewed by the Commission with or without hearing, in its discretion.1 (Acts 1931, Extra. Sess., pp. 99, 102, 112; 1931, pp. 199, 213.)
,
68506. Same; fees for issuance and tranafer.-A fee of $35 shall be charged for the issuance of every certificate of convenience and necessity, and a fee of seven dollars and fifty cents for the transfer of a certificate, which shall be paid to the Commission when the Commission has approved the application for the certificate, and no certificate shall issue until the said fee of $35 has been paid. (Acts 1931, Extra Sess., pp. 99, 108.)

1 Motor contract carriers are also required to obtain a licenSe under 68-518,

p. 245, and to pay a registration fee.

..

REVENUE LAWS OF GEORGIA

459

CHAPTER 62.

SECRETARY OF SENATE AND CLERK OF HOUSE FEES.

47-210. (321, 361) Secretary of Senate and Clerk of House, fee.-

The

secretary session

of

the

Senate

shall

be

paid,

per

day

for

each$

60.00

The clerk of the House of Representatives shall be paid,

per day for each session

70.00

The fees of said officers shall be-

For every extract of a private nature, per copy sheet__________

.15

For certifying an extract of a private nature________________________

.50

For certifying an Act for the benefit of an individual,

corporation, or society

3.00

(Acts 1878-9, p. 185.)

460

REVENUE LAWS OF GEORGIA

CHAPTER 63.

MISCELLANEOUS STATE DEPARTMENT FEES.1

92.3503. (1248) Fees to be paid to State Treasurer.-The fees which officers are allowed to charge, and which, when collected, shall be paid to the State Treasurer, are as follows:

1. Secretaries of the Governor: Grant for 100 acres of land or under. .

$ 1.00

Over 100 acres and not exceeding 300 acres______________________ 2.00

Over 300 acres and not exceeding 500 acres______________________ 3.00

Over 500 acres and under 1,000 acres________________________________ 4.00

1,000 acres and over, 1 cent per acre for every additional

acre.

Affixing the great seal of the State, by order of the Governor, to any paper of a private nature________________________________ 2.00

Examination of records per request_______________________________________ .50

Administering oath of office to a salaried officer and giving

certificate thereof ---------------------- ----------------------------------------_ 1.00

Entering a testimoniaL

----------------_ .50

Attaching the seal of the Executive Department____________________ 1.00

Certified copy of any record of not more that 300 words 1.00 Every additional 100 words________________________________________________ .10

2. Secretary of State:

Grant of land and affixing the seal thereto, the same as

is allowed the secretaries of the Governor, according to

the number of acres. Registering each grant of land

$ .50

Registering bond or other similar writing___________________________ 1.00

Testimonial without the great seaL____________________________________ 1.00

Testimonial with the great seaL________________________________________ 2.00

Affixing the great seal to any other paper_______________________ 1.00

Certified copy of a grant of land____________________________________ 1.00

Certified copy of any other paper of not more than 300

1 Some of the fees contained in this Chapter have already been covered in other Chapters. Many of the fees have not been included, though, and they are set out in this Chapter for such reason.

'REVENUE LAWS OF GEORGIA

461

words
Every additional 100 words Every search per request

_ 1.00 _ .10 _ .25

Granting charters, railroad companies Purchasers of railroads Insurance companies Banking companies Express companies Canal companies

_ 100.00

_ 50.00

_ _

100.00 50.00

_ _

100.00 100.00

~~~i~~~fo~ ~~~~~~~~~

~~~~~~~~~~~~~~~=~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

100.00 100.00

Street or suburban railroad companies Renewing charters, railroad companies
Insurance companies Banking companies Expr ess companies Canal companies
TeIe.graph compani~s Navlgabon compames
Street or suburban railroad companies Amending charters, banking companies
Insurance companies Railroad companies Can~l c?mpanies ;

_ 50.00

_ _

100.00 100.00

_ _ _
_

100.00 100.00
100.0'0 100.00

_ 100.00

_ 25.00

_ _ _
_

25.00 25.00 25.00 25.00

ENxapvrlegsasbocnomcopmanpiaems es ------------------------------------------------------_

Telegraph companies

_

25.00 25.00 25.00

Appointing commissioners of deeds Recording trade mark Examining apIat
Recording a plat

_ _ _
_

5.00
1.00 .50
1.25

Recording a plat of a town, township, or village

_ 10.00

Transmitting a caveat to Governor, and attending thereon 1.00

Certified copy of any original record not more than 300

words

.-----------------

--

Every additional 100 words

Certified copy of an original warrant_.

Issuing a certificate of record_________

_

_ _
_ _

1.00 .10 .50 .50

(Acts 1894, p. 38.)

3. State Treasurer:

Extract or copy from any book, minutes, or file of office,

not more than 300 words Every additional 100 words Every search by re'quest -----

$ _ _

1.00 .10 .25

462

REVENUE LAWS OF GEORGIA

4. Comptroller General: *

Extract or copy from any book, minutes, or file of office,

not more than 300 words

$ 1.00

Every additional 100 words

.10

Every search by request

--________________________________ .10

5. Librarian:

Certifying to the existence or contents of any manuscript,

map, or other document intrusted to his keeping $ 1.00

Furnishing copies of his catalogue of books

.50

92-3601. Fees, commissions, etc., paid to whom.-It shall be the duty of every department, commission, bureau, and other branch or agency of the Government of this State, and of every official head of every department, commission, bureau, and other branch or agency of the Government of this State created by statute, the support and maintenance of which has been provided by such statute and not by direct appropriations of the General Assembly, to collect and forthwith to pay into the State treasury all moneys, fees, commissions, penalties, or other charges which they are au-
thorized by law to collect for the support and maintenance of such department, commission, bureau, or other branch or agency of the State Government. (Acts 1927, p. 311.)

923602. Fees, donations, etc., excepted from law.-'The provi-
sions of this Chapter shall not apply to fees collected by the educational institutions of this State; funds derived from sale of farm products; funds collected from sale of farm produce, equipment or other material derived from the expenditure of Federal research funds; fund received by the Health Department for sale of medical supplies; fees received by health institutions; gifts, donations and internal income received by educational institutions; nor to the Court of Appeals or Supreme Court. (Acts 1927, p. 311.)

929915. Failure of head of department, etc., to pay fees into State treasury.-Should the official head of any department, commission, bureau, or other branch or agency of the State Government required by Chapter 92-36 to collect and pay into the State treasury all moneys, fees, etc., they are authorized by law to collect for the support of such department, commission, etc., violate any of the rrovisions of that Chapter. he shall, upon conviction, be deemed guilty of a misdemeanor and shall be thereafter ineligible to hold such office. (Acts 1927, pp. 311, 313.)
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

463

CHAPTER 64.
VITAL STATISTICS FEES.
88-1101. Object and purpose of Chapter.-The object and purpose of this Chapter is to provide a complete and comprehensive vital statistics law for the State of Georgia'! (Acts 1945, p. 236, 237.)
88-1103. Duties of the State Board of Health.-The State Board of Health shall:
(1) Establish a Division of Vital Statistics with suitable offices properly equipped for the preservation of its official records.
(2) Install a state-wide system of vital statistics.
(3) Make and may amend necessary regulations, give instructions and prescribe forms for collecting, transcribing, compiling, and preserving vital statistics.
(4) Enforce this Chapter and the regulations made pursuant thereto. (Acts 1945, pp. 236, 238.)
88-1105. Registration dlistricts.-The Board shall divide the State from time to time into registration districts which shall conform to political subdivisions, or combinations thereof, or of parts thereof. Any city with an organized health department shaH be considered a political subdivision for purposes of registration of vital statistics. (Acts 1945, pp. 236, 239.)
88-1106. Local registrars and deputies.-The Director shall appoint registrars. A local registrar shall be justice of'the peace, or
1 The Act of 1945 codified in the Code, as Chapter 88-11, enacted a wholly new vital statistics law. In addition to stating that the purpose of the Act is to provide a complete and comprehnsive vital statistics law, section 1 states it to be the purpose of the Act "to repeal all laws or parts of laws in conflict herewith: to expressly repeal Chapter 88-11 and 88-12 of the Code of Georgia, the same pertaining to 'Vital Statistics'."

464

REVENUE LAWS OF GEORGIA

ex-officio justice, of any person selected by the Director. A local registrar, subject to approval of the Director, shall appoint a deputy or deputies. The local registrar shall immediately report to the Department violations of this Chapter or the regulations of the Board. (Acts 1945, pp. 236, 239.)

88-1107. Certified copies, issuance. Records deemed property of Department.-The local registrar or his deputy shall not issue certified copies of any vital statistics records in his possession. All such records shall be deemed to be the property of the Georgia Department of Public Health. (Acts 1945, pp. 236, 239.)
88-1119. Certified copies of birth records, by whom and on whose request issued.-Certified copies of birth records containing complete information shall be issued only by the Department, by the ordinary, or by the city or county health officer designated as custodian of local vital statistics when requested to do so by any of the following:
(1) The person whose record of birth is registered, if of age.
(2) Either parent of the person whose record of birth is registered.
(3) The legal representative of the person whose record of birth is registered.
(4) Order of any court of record.
(5) Any governmental agency, State or Federal, provided such certificate shall be supplied without cost to the State. (Acts 1945, pp. 236, 243.)

88-1120. Certified copies of certificates; duty to issue, effect.-
(1) Subject to the provisions of 88-1119 and 88-1124 the Department or ordinary or other custodian of vital statistics reords shall, upon request, issue to any applicant a certified copy of ::my certificate or any part thereof.
(2) Certified copies of the contents of any certificate on file in the Department or any part thereof, certified by the Director or his deputy appointed for this purpose, shall be considered for all purposes the same as the original. (Acts 1945, pp. 236, 243.)

88-1121. Fees for certified copies.-For certified copies, certifications, and verifications of information from the records filed under this Chapter, fees shall be collected as follows:

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465

(1) Full certified copies, $l.
(2) Short forms-issued under provisions of section 88-1222, 50 cents.
(3) Verifications of information on file, such verifications being limited to such governmental and private agencies as may be determined by the Board, 25 cents. (Acts 1945, pp. 236,243.)

88-1123. Delayed birth certificates.-The Board shall establish regulations and forms for the issuance of delayed birth certificates to persons born in the State for whom no birth certificate has previously been filed. (Acts 1945, pp. 236, 244.)

88-1132.Compeneation of local registrars.-Each local registrar shall be paid the sum of 50 cents for each complete birth, stillbirth, or death certificate returned by him to the Department in accordance with the provisions of this Chapter and the regulations of the Board. In case no birth, death, or stillbirth was reglstered during any calendar month, the local registrar shall so report and be paid the sum of 25 cents for the report.1 (Acts 1945,
pp. 236, 246.)

88-1222. Contents of certified copies of birth certificates.-The State Board of Health and all other officials authorized to issue certlfied copies of birth certificates, in furnishing information of birth registrations on file in its offices, shall, unless a certified copy containing more complete information is requested, be authorized to certify only the following ltems, to wit: Name of child. Date of birth. Place of birth. Color and sex. (Acts 1943, p. 428.)

88-1224. Establishment of time and place of birth; petition.Any person desirous of establishing the time and place of his or her birth and of securing the issuance of a birth certificate, where such person was born prior to the year 1919 or where a registration of such person's birth is not on file with the State Department of Public Health, may present a petition to the superior court or to the court of ordinary of the county of such person's residence or birth. The petition shall be on a form to be prescribed by and shall contain such information as may be required by the State
1 Fees provided by this section are paid by the County Treasurer from the general fund of the county.

466

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Department of Public Health under the rules and regulations which may be promulgated from time to time by the State Department of Public Health. (Acts 1943, p. 424.)

88-1229. Same; filing judgment establishing birth with Division of Vital Statistics; filing fee.-When a judgment is issued under
the terms of this law [ 88-1224 to 88-1230], determining the time and place of the applicant's birth, a copy of such judgment shall be filed in the office of the ordinary of the county in which such judgment is rendered, and the ordinary shall keep an indexed record to be known as birth certificate record, ~nd shall enter thereon the proper index of such judgment. A certified copy of such judgment shall be transmitted by the court issuing the same to the State Department of Public Health, and shall be filed as a perm:anent record with the Division of Vital Statistics with the same force and effect as a certificate of birth from a local registrar under the provisions of existing law. A filing fee of 50 cents shall be transmitted with each such certified copy to the State Department of Public Health as a filing fee to be used by the Georgia State Department of Public Health in the administration of this Chapter. (Acts 1943, pp. 424, 427; 1945, p. 236.)

881230. Same; fees and costs.-The applicant shall pay, upon the filing of the petition herein provided for, when such petition is filed to the ordinary or other person delegated by the ordinary, an examination fee of $2, and the filing fee of 50 cents to be paid to the State Department of Public Health, or a total cost of $2.50. The applicant shall pay to the ordinary or to the State DepartmEmt of Public Health, as the case may be an additional fee of 50 cents for each certified copy of the judgment desired by the applicant. Where the petition is filed to the superior court the cost of such proceeding shall be charged to and paid by the petitioner as other costs in the superior court are assessed, which costs shall include the fee of 50 cents for filing with the State Department of Public Health.1 (Acts 1943, pp. 424, 427.)

1 The Act of 1943, providing procedure to enable one to establish the time and place of his birth and to secure issuance of a birth certificate, is not expressly repealed by the Act of 1945 and is retained in the codification of the Code. It is suggested, however, that this Act may be affected, if not repealed, by 23 of the Act of 1945; particularly in view of the fact that the Act of 1945 is manifestly intended to cover the whole subject-matter of vital statistics.

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467

PART V.
INCOME TAXES.1
CHAPTER 1.
IMPOSITION OF TAX.
92-3001. Citation of law.-This law may be cited as the income tax Act of 1931.1 (Acts 1931, Extra Session, p. 24.)
92-3002. Definitions.- (a) The word "Commission" means the State Revenue Commission2 of Geor~a.
1 The first Income Tax Act for this State was passed by the General Assembly in 1929 (Acts 1923, p. 92). It followed the Federal Income Tax Act in force at that time. It was also thought that the Federal practices and regulations could be followed where they did not conflict with the State law. The Constitutionality of this Act was soon tested. The Act was held constitutional in the case of Featherstone vs. Norman, 170 Ga. 370, 153 S. E. 58, which 'became one of the leading cases in the United States on the question of whether "Income" is property. Certain defects were found in the ~pplication of the law. The 1929 Act was repealed at a special session of the General Assembly of 1931 and a new Income tax law enacted. (Acts, Ex. Sess., 1931, p. 26.) In the first Act, the General Assembly went the full length of basing the tax on the net income as determined by the Federal statute. In passing the Income Tax Act of 1931 they went as far as they could in the opposite direction.
The office of State Revenue Commissioner and the Department of Revenue had not been created at that time. When such officer and department were created at the Extra Session of 1937-38 (Acts 1937-38, Ex.. Sess. pp. 77, 80) the State Revenue Commissioner was vested with all the power and authority of the State Revenue Commission and required to perform all the duties formerly vested in said State Revenue Commission, Sec. 92-8405, p. 3.
2 The State Revenue Commission was abolished by the General Assembly and its duties transferred to the Department of Revenue and the State Revenue Commissioner. (Acts 1937-38, Ex. Sess. pp. 77, 80.)

468

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(b) The word "taxpayer" includes any individual, corporation, or fiduciary subject to the tax imposed by this law.
(c) The word "individual" means a natural person.

(d) The' word "corporation" includes associations and insur-

ance companies.

-

(e) The word "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person, whether individual or corporate, acting in any fiduciary capacity for any person, trust, or estate.

(f) The word "person" includes individuals, fiduciaries, partnerships, and corporations.

(g) The word "domestic," when applied to any corporation or

association, including partnership, means created or organized or

domesticated in this State.

.

(h) The word "foreign," when applied to any corporation or association, including partnership, means created or organized outside this State.

(i) The word "resident" means every natural person who is in the State of Georgia for other than a temporary or transitory purpose and every natural person domiciled within this State on the last day of the taxable year. Every natural person who spends in the aggregate more than six months of the taxable year within the State, shall be pre'sumed to be a resident. The presumption may be overcome by satisfactory evidence that such person is in the State for a temporary or transitory purpose, and not carrying on any trade of business or otherwise gainfully employed. Any natural person, who, on _or befote the last day of the taxable year, changes his domicile to some other State, shall be taxable asa resident to the date of removal as provided for in se'ction 92-3316. Any natural person who is or shall become a resident of this State shall continue to be a resident even though temporarily absent from the State, until he legally qualifies to become a resident of another State. (Acts 1937-38, Ex. Sess., pp. 150, 151-2; 1941, pp. 221, 222.)

(j) The word "nonresident" means any natural person whose domicile and legal residence is without this State,and who does not spend in the aggregate as much as six months of the taxable year within this State.

(k) The words "taxable year" means the calendar year, or the

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469

fiscal year ending during such calendar year, upon the basis of which the net income is conputed under this law.
(1) The words "fiscal year" mean an accounting period of 12 months ending on the last day of any month other than December.
(m) The word "paid," for the purpose of the deductions under this law, means "paid or accrued" or "paid or incurred," and the words, "paid or accrued," "paid or incurred," and "incurred" shall be construed according to the method of accounting upon the .basis of which the net income is computed under this law. The word "received," for the purpose of the computation of the net income under this law, means "received or accrued," and the words "received or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed under this law.
(n) The word "sale or sales" wherever appearing in Part IX of this Title for the purpose of apportioning net income to Georgia shall be deemed to be the total value of all sales made through or by the offices, agencies, or branches located within this State, regardless of the destination.
(0) The word "dividend" when used in this law for the purpose of defining a taxable dividend means any distribution made by a corporation out of its earnings or profits to its shareholders or members whether such distribution be made in cash or in other property or in a stock different from the stock on which the dividend is paid. It includes such portion of the assets of a corporation distributed at the time of dissolution as would in effect be a distribution of earnings.
(p) The word "include" when used in the definitions contained in Part IX of this Title shall not be deemed to exclude things otherwise within the meaning of the term defined. (Acts 1931, Extra Sess., p. 24; 1931, pp. 7, 35; 1937, pp. 109, 112; 1937-38, Ex. Sess., pp. 150, 151-2; 1941, pp. 221, 222.)

92..3003. State Revenue Commissioner to enforce tax.-The State Revenue Commission* shall administer and enforce the tax herein imposed. (Acts 1931, Extra Sess., p. 58; 1931, pp. 7, 35.)

92-3004. Power to administer oath, acknowledge returns, etc.The commissioners* and such officers as they may designate shall
* Now State Revenue Commissioner, see 92-8405, p. 3.

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have the power to administer an oath to any person, or to take acknowledgement of any person in respect to any return or report required by this Chapter or any prior law. (Acts 1931, Extra. Sess., p. 58; 1931, pp. 7, 35.)

923005. Regulations by Commissioner.-The Commission* may . from time to time make such rules and regulations, not inconsistent with this law, as it may deem necessary to enforce its provisions, and the same shall have the fuH force and effect of law. (Acts 1931, Extra. Sess., p. 58; 1931, pp. 7, 35.)

92-3006. Effect of amendment of rule or regulation by Commissioner.-In case a rule or regulation relating to this law is amended by a subsequent rule or regulation made by the Commission, * such subsequent rule or regulation may, in the discretion of the Commission,* be applied without retroactive effect. (Acts 1931, Extra Sess., p. 58; 1931, pp. 7, 35.)

923007. Compromise of penalty cases.-The Commission* may compromise any penalty arising under the provisions of this law, instead of commencing suit thereon, and may compromise any
such case with the consent of the Attorney General after suit thereon has been commenced. Where any penalty case is compromised, the Commission* shaH keep on file in its office the reasons for settlement of such. (Acts 1931, Extra. Sess., p. 59; 1931, pp. 7, 35.)

92.3008. Statistics, preparation and publication of.-The Commission* shaH prepare and publish annually statistics reasonably available with respect to the operation of this law, including classi-
fication of taxpayers and of income the amounts allowed as deductions, exemptions, and credits, and any other facts deemed
pertinent and valuable. (Acts 1931, Extra Sess., p. 59; 1931, pp. 7, 35.)

923009. Payments by State Revenue Commissioner to State Treasurer.-The Commission* shaH pay to the State Treasurer, to the credit of the general fund, all taxes, penalties, and interest collected under this law. (Acts 1931, Extra Sess., p. 59; 1931, pp. 7, 35.)
>I< Now State Revenue Commissioner, see 92-8405, p. 3.

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471

92-3010. Expense fund for carrying out Income Tax Law; annual budget sheets.-The necessary expenses to carry out the provisions of this law shall be defraye'd out of the sums collected thereunder, and the amount thereof shall be fixed annually in advance upon an itemized budget sheet submitted by the State
Revenue Commission, * 30 days prior to the meeting of the Gen-
eral Assembly, accompanied by an itemized report of the expenditures made for the preceding year, when approved by the Governor. Said expense fund, or so much thereof as shall be needed, shall be drawn upon the warrants of the Governor, supported by bills of particulars and vouchers submitted by the' State Revenue Commission*: Provided, that said expense fund as shown by said approved budget sheets shall be set aside out of the first collection made hereunder in any fiscal year: and Provided, the sums used to defray said expenses shall not exceed three' per cent.
of the total revenue derived under this law. (Acts 1937, pp. 109, 147.)

92-3101. Rate of taxation of income of individuals.-A tax is hereby imposed upon every resident of the State, which tax shall be levied, collected and paid annually with respect to the entire net income of the taxpayer as hereinafter defined; and upon every nonresident with respect to his entire net income not hereinafter exempted, received by such taxpayer from property owned
or from business carried on in this State: computed at the following rates:1

On the first $1,000 or any part thereof

"

1%

On all income in excess of $1,000 or any part thereof

and not exceeding $3,000

2%

On all income in excess or any part thereof

of $3,000

and not exceeding

$5,000

3%

On all income in excess or any part thereof

of

$5,000

and

not

exceeding

$7,000

A

%

On all income in excess of $7,000 and not exceeding $10,000 or any part thereof

5%

On all income in excess of $10,000 and not exceeding $20,000 or any part thereoL

6%

* Now State Revenue Commissioner, see 92-8405, p. 3.
1 Under an act of the General Assembly in 1937 each and every individual subject to file a return, was required to pay a minimum tax of $2.00 whether or not such return disclosed any liability for tax of net income. This provision was stricken by the General Assembly at the Extr~ Session of 1937-38.

472

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On all income in excess of $20,000

7%

(Acts 1937, pp. 109, 110; 1937-38, Ex. Sess., pp. 150, 152.)

923102. Rate of taxation of income of corporations.-Every domestic corporation and every foreign corporation shall pay annually an income tax equivalent to five and one-half per cent. of the net income from property owned or from business done in Georgia, as is defined in section 92-3113: Provided, that the amount of the tax shall not be less than would be produced by applying a rate of two per cent. to a base consisting of the entire net income, as defined in this Title, plus all salaries and other compensation paid to all elected and appointed officers, and to the stockholder owning in excess of five per cent. of the issued capital stock of the corporation or a relative per centum of the capital stock of any other corporation owning or holding the capital stock of such corporation, and after deducting from such base $10,000 and the deficit, if any; such tax shall be assessed upon the base provided by this section which will produce the greater tax.1 (Acts 1931, Ex. Sess., p. 26; 1935, pp. 121, 122; 1937, pp. 109, 117; 1937-38, Ex. Sess., pp. 150, 152-3.)

92-3103. Fiduciaries. Ilnposition of income tax upon.-The tax imposed by this law shall be imposed upon resident fiduciarie's and upon nonresident fiduciaries having in charge funds or property for the benefit of a resident of this State, and at the rates provided for individuals, which tax shall be levied, collected, and paid annually with respect to:
(a) That part of the net income of e'states or trusts which has not become distributable during the taxable year.
(b) The net income received during the taxable year by deceased individuals who, at the time 'Of death, were residents and who have died during the taxable ye'ar or subsequent thereto without having made a return.
(c) The entire net income of resident insolvent or incompetent individuals, whether or not any portion thereof is held for the future use of the beneficiarie's, where the fiduciary has complete charge of such net income, the net income of the estate or trust
1 E~ch and every corporation subject to file a return was required to pay a minimum tax of $10.00 whether or not such return disclosed any net income liability prior to the extra session of the General Assembly of 1937-38.

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473

shall be computed in the same manner and on the same basis as in the case of an ind:vidual.
If the taxable year of a beneficiary is different from that of the estate or trust, the amount which he is required to include in computing his net income shall be based upon the income of the estate or trust for any taxable year for the estate or trust ending within his taxable year.
The' tax imposed upon a fidicuary shall be a charge against the estate or trust. (Acts 1931, Extra Sess., p. 28; 1937, pp. 109, 118; Ex. Sess., 1937-38, pp. 150, 153.)

92-3104. Partnerships, computation of income tax.-The net income of a partnership shall be computed in the same manner and on the same basis as in the case of an individual, except that the so-called "charitable contribution" deduction provided in this law shall not be allowed. Individuals carrying on business in partnership shall be liable for income tax only in their individual capacity, and each partner shall include in his individual return his distributive share, whether distributed or not, of the net income of the partnership for the taxable year. If the taxable year of a partner is different from that of the partnership, the amount so included shall be based upon the income of the partnership ending within his taxable year. (Acts 1931, Extra Sess., p. 28.)

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CHAPTER 2.
EXEMPTIONS AND CREDITS.
92-3105. Corporations and organizations exempt from income tax.-The following organizations shall be exempt from taxation under this law.
(a) Fraternal beneficiary societies, orders, or associations (1) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system, and (2) providing for the payment of life, sick, accident, or other benefits to the members of such society, orde'r or association or their dependents.
(b) Building and loan associations and cooperative banks without capital stock, organized and operated for mutual purposes and without profit.
(c) Cemetery corporations, any community chest, funds, or foundations, organized and operated exclusively for religious, charitable, scientific, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private stockholder or individual.
(d) Business leagues, chambers of commerce or boards of trade not organized for profit, and no part of the net earnings of which inures to the benefit of any private stockholder or individual.
(e) Civic leagues or organizations not organized for profit, but operated exclusively for the promotion of social welfare.
(f) Clubs organized and operated exclusively for pleasure, recreation, and other nonprofitable purposes, no part of the net earnings of which inures to the benefit of any private stockholder or member.
(g) Farmers or other mutual hail, cyclone, or fire insurance companies, mutual ditch or irrigation companies, mutual or cooperative telephone companies, or like organizations of a purely

REVENUE LAWS OF GEORGIA

475

local character, the income of which consists solely of assessments, dues, and fees collected from members for the sole purpose of meeting expenses.
(h) Farmers, fruit growers, or like organizations, organized and operated as sales agents for the purpose of marketing the products of members and turning back to them the proceeds of sales, less the necessary selling expenses on the basis of the quantity of produce furnished by them.
(i) Banks and trust companies, including savings banks incorporated under the banking laws of this State or of the United States, doing a general banking business.
(j) Insurance companies which pay to the State a tax upon premium income.1 (Acts 1931, Ex. Sess., pp. 26, 80; 1937, pp. 109, 119; 1943, p. 320.)

92-3106. Personal exemptions and credits.-There shall be deducted from the net income of resident individuals the following exemptions:
(a) In the case of a single individual, a personal exemption of $1,000.
(b) In the case of a married person living with husband or wife, a personal exemption of $2,500. A husband and wife living together shall receive but one personal exemption, the amount of such personal exemption shall be $2,500. If such husband and wife make separate returns, the personal exemption may be taken by either or divided between themselves, the total amount of both shall not exceed $2,500.
(c) In the case of a widow or widower or divorced person having minor child or children, natural or adopted, who receive their chief support from taxpayer, $2,500.
(d) Four hundred dollars for each individual (other than husband and wife) dependent upon and receiving his chief support from the taxpayer, if such dependent individual is under 18 years of age, or is incapable of self-support because mentally or physically defective.
(e) Nonresident individuals, whether married or single, shall
1 Any public authority created under the "Housing Authority Law" is exempted from all taxes and special assessment under the act creating Housing
Authorities.

476

REVENUE LAWS OF GEORGIA

be entitled to a personal exemption of $1,000, but no credit for dependents shall be allowed.
(f) The status of the taxpayer on the last day of the taxable year shall determine the right to the exemptions allowed by this section: Provided, that a taxpayer shall be entitled to such exemption for husband and wife or dependents who have died during the taxable year.
(g) In the case of an individual who dies during the taxable year, the personal exemption and the credit for dependents shall be determined by his status at the time of his death,and in such case full credits shall be allowed to the surviving spouse, if any, according to his or her status at the close of the taxable year.
(h) The net income of the estate or trust shall be computed in the same manner and on the same basis as in the case of an individual, except that an exemption of $1,000 shall be allowed only to a fiduciary acting in relation to an e'state where minor child or children, or incompetents are beneficiaries. All other trusts and estates shall be entitled to only one exemption of $100.
(i) The State Revenue Commission* is authorized to make such rules and regulations as will prevent the allowing of more than one personal exemption to an individual taxpayer.
(j) No person shall be allowed a credit for a dependent or dependents when the person or persons claimed as dependents are entitled to receive an income in an amount excee'ding $400 a year from a trust created for the benefit of such dependent, whether said $400 be accrued or paid within the taxable year. (Acts 1931, Ex. Sess., p. 29; 1937, pp. 109, 121; 1941, pp. 210, 212; 1943, p. 321.)

92-3107. "Gross income" defined.-(a) The' words "gross income" mean the income of a taxpayer derive'd from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, business, commerce or sales, or dealing in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain of profit, or gains or profit and income derived from any source whatever and in whatever form paid: Provided, that in the case of property sold upon what is known as the installment plan when the
* Now State Revenue Commissioner, see 92-8405, p. 8.

REVENUE LAWS OF GEORGIA

477

initial payment is 40 per centum or less, that portion of any installment payment representing gain or profit may be returned for taxation purposes in the year in which payment is received.
(1) In the case of a wife who is divorced or legally separated from her husband under a decree of divorce or of separate maintenance, periodic payments (whether or not made at regular intervals), received subsequent to such decree in discharge of, or attributable to property transferred (in trust or otherwise) in discharge of, a legal obligation which because of the marital or family relationship, is imposed upon or incurred by such husband under such decree or under a written instrument incident to such divorce or separation shall be includable in the gross income of such wife, and such amounts received as are attributable to property so transferred shall not be includable in the gross income of such husband. This subsection shall not apply to that part of any such periodic payment which the terms of the decree or written instrument fix in terms of an amount of money or a portion of the payment,as a sum which is payable for the support of minor chil: dren of such husband. In case any such periodic payment is less than the amount specified in the decree or written instrument, for the purpose of applying the preceding sentence, such payment, to the extent of such sum payable for such support, shall be considered a payment for such support. Installment payments discharging a part of obligation the principal sum of which is, in terms of money or property, specified in the decree or instrument shall not be considered periodic payments for the purpose of this subsection; except that an installment payment shall be considered a periodic payment for the purpose of this subsection if such principal sum, by the terms of the decree or instrument, may be or is to be paid within a period ending more than 10 years from the date of such decree or instrument, but only to the extent that such installment payment for the taxable ye'ar of the wife (or if more than one such installment payment for such taxable year is received during such taxable year, the aggregate of such installment payments) does not exceed 10 per centum of such principal sum. For the purposes of the preceding sentence, the portion of a payment of the principal sum which is allocable to a ~ period after the taxable year of the wife in which it is received shall be considered an installment payment for the taxable year in which it is received.
(b) The words "gross income" do not include the following items which shall be exempt from taxation under this law:
(1) The proceeds of life insurance policies and contracts paid upon the death of the insured. .

478

REVENUE LAWS OF GEORGIA

(2) Amounts received (other than amounts paid by reason of
the death of the insured and interest payments on such amounts and other amounts received as annuities), under a life insurance
endowment contract, but if such amounts (when added to amounts received before the taxable year under such contract), exceed the aggregate premiums or consideration paid (whether or not paid during the tax~ble year) then the excess shall be included in gross income. Amounts received as an annuity under an annuity or endowment contract shall be included in gross income;
except that there shall be excluded from gross income the excess of the amount received in the taxable year over an amount equal to three per centum of the aggregate premiums or consideration
paid for such annuity (whether or not paid during such year), until the aggregate amounts exclu_ded from gross income in respect of such annuity equals the aggregate premiums or consideration paid for such annuity. In the case of a transfer for a valuable consideration, by assignment or otherwise, of a life insurance, endowment, or annuity contract, or any interest therein, only the
actual value of such consideration and the amount of the premiums and other sums subsequently paid by the transferee shall be exempt from taxation under paragraph (1) or this paragraph.

(3) Any amounts received through accident or health insurance or under workmen's compensation Acts, as compensation for personal injuries or sickness, plus the amount of any damages received, whether by suit or agreement, on account of such injuries or sickness.

(4) The value of property acquired by gifts, bequests, devise, or descent (but the income from such property shall be included in gross income).

(5) Interest upon the obligations of this State or of a political subdivision thereof.l

1 Interest upon obligations of the United States, its possessions or upon securities issued under authority of an Act of Congress are excluded from gross ~ income under regulations of the Commissioner of Revenue. Any gain or loss, however, exclusive of interest, arising from the disposal of tax exempt securities is includible as a taxable gain or deductible as an allowable loss.
Bonds issued by public corporations created under an Act of the General Assembly known as the "Housing Authority Law" are exempted from State, County, Municipal or other taxation in this State. This Act also provides that interest on such bonds are exempted from income taxation, see 99-1130, p. 540.

REVENUE LAWS OF GEORGIA

479

(6) Amounts received as pensions from the Government of the United States or any State of the United States.
(7) Dividends received on stock of banks and trust companies incorporated under the banking laws of this State or of the United States.1 (Acts 1931, Extra Sess., p. 30; 1935, pp. 121, 123; 1937, pp. 109, 122; 1941, pp. 210, 213; 1943, pp. 317, 320.)

1 Amounts paid by a "Savings and Loan" or "Building and Loan" Association, whether Federal or State, is includible in gross income as such Associations do not constitute banks or trust companies. The State is prohibited under an Act of Congress (12 U. S. C. 548) from taxing dividends of National Banks where a State elects to tax the shares of stock, as we have in this State. Mississippi State Tax Commission v. Brown, 193 Southern Reporter, 794 and City of Little Rock v. Arkansas Corp. Comm., 189 S. W. 2d, 382; 209 Ark., 18.

480

REVENUE LAWS OF GEORGIA

CHAPTER 3.
DEDUCTIONS FROM GROSS INCOME.
92-3108. "Net income" defined.-The words "net income" mean the gross income of a taxpayer, less the deductions allowed by this law. (Acts 1931, Extra Sess., p. 30.)
92-3109. Deductions from gross income.-In computing net incomes there shall be allowed as deductions:
(a) Expenses.-All the ordina,ry and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered; traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business; and rentals or other payments required to be made as a condition of the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he had no equity. Expense incurred in connection with earning and distributing nontaxable income is not an allowable deduction from taxable income before computing the tax. (Acts 1941, pp. 210, 214.)
(b) Interest.-All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred or COlltinued to purchase or carry obligations or securities the income which is wholly exempt from taxation under this law. (Acts 1941, pp. 210, 214.)
(c) Taxes.-Effective January 1, 1938, taxes paid or accrued within the taxable year, except State income taxes, e'state and in-. heritance taxes, gift taxes, cigar and cigarette taxes, gasoline taxes and taxes assessed for local benefits of a kind tending to increase the value of the property assessed: Provided, however, that the taxpayer may only deduct from gross income the'amount of Federal net income taxes shown to be due and actually paid during the immediate preceding taxable year on the return filed by said taxpayer in such preceding taxable year, and, provided further,

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481

that where the entire net income of the taxpayer is not taxable by the State of Georgia, then the taxpayer may only deduct such Federal net income taxes in the same proportion that the net income taxable by the State of Georgia bears to the entire net income taxable by 'the Federal Government. (Acts 1937-38, Ex. Sess., pp. 150, 154-5.)
(d) Losses.-Losses sustained during the taxable year and not compensated for by insurance or otherwise: Provided, such losses were (1) incurred in the taxpayer's regular trade or business; (2) incurred in transactions entered into for profit; (3) arising from fire, storm, shipwreck or other casualties, or theft: Provided, that no deduction shall be allowed for any claimed losses arising by reason of the sale by an individual of tangible or intangible property to a corporation in which such individual and/or the members of the family of such individual own a majority of the capital stock, or to the wife or husband or any member of the family of such individual nor shall any such claimed loss be allowed to any corporation on account of the sale of any property, tangible or intangible, to any stockholder and/or stockholders owning 50 per cent. or more of the capital stock in any such corporation or the wife or husband or any member of the family of any such stockholder and/or stockholders; nor shall any such claimed loss be allowed to any person or corporation on 'account of the sale of any property, tangible or intangible, where the seller purchases the same or similar property within 30 days from the date of any such sale.
(e) Bad debts.-Debts ascertained to be worthless and actually charged off within the taxable year, (or, in the discretion of the Commissiuner,l a reasonable reserve created for bad debts), provided the amount had previously been included in gross income in a return of income filed with the State. No deduction withrespect to loans to relatives and friends shall be allowed as a bad debt or otherwise. (Acts 1941, pp. 210, 214.)
(f) Depreciation and depletion.-A reasonable allowance for the depreciation and obsolescence of property used in the trade or business; and in the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion: Provided, that after the cost has been recovered or restored through depreciation previously allowed for either Federal or State income tax purposes no further deduction shall be allowed. The amount allowed as a deduction for depreciation or depletion shall in no instance excee'd the amount so allowed in a return filed with the Federal Government for the same period.
1 Meaning State Revenue Commissioner, see 92-8401, p. 1.

482

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(g) Contributions or gifts.-Contributions or gifts made by individuals within the income year to corporations or associations, including community chest funds, foundations, and trusts created solely for charitable purposes, that are' operated solely and exclusively for religious, charitable, scientific, or educational purposes, or for the prevention of cruelty to children or animals, no part of . the net earnings of which inures to the benefit of any private stockholder or individual, to an amount not in excess of 15 per centum of the taxpayer's net income as computed without the benefit of this section. (Acts 1931, Extra Sess., p. 31; 1935, pp. 121, 124; 1937, pp. 109, 126.)
(h) 1Corporate dividends.-Dividends received by corporations from other corporations, when the corporation receiving said dividends is engaged in business in this State and subject to the payment of taxes under the income tax laws of this State. (Acts 193738, Ex. Sess., pp. 155-6.)
(i) Payments by husband under decree of divorce.-In case of a husband who is divorced or legally separated from his wife under a decree of divorce or of separate maintenance, amounts includable in the gross income of the wife under section 92-3107 (a) (1), payment of which is made by the husband within his taxable year. (Acts 1943, pp. 317, 319.)

92-3110. Items not deductible.-In computing the net income no deductions shall in any case be allowed in respect of:
(a) Personal, living or family expenses.
(b) Any amount paid out for new buildings or for permanent improvements or betterments, made to increase the value of any property or estate.
(c) Any amount expended in restoring property for which an allowance is or has been made.
(d) Premiums paid on any life insurance policy.
(e) Shrinkage in value of property of any kind.
(f) Gifts or contributions to individuals. (Acts 1931, Extra SesEl., p. 33.)
1 The General Assembly repealed in 1941 paragraph (h) covering dividend I from certain corporations. The supplement did not change the designation of the two following paragraphs. This has been done in order that the paragraphs can be properly designated in their order.

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483

92-3111. Credits against taxes.-Resident individuals having an established business in another State, or investment in property in another State, may deduct from the tax due upon the entire net income of such resident individual the tax paid upon the net income of such business or investment in another State, if such business or investment is in a State that levies a tax upon net income, but in no case shall the credit permitted under this section exceed the tax which would be payable to this State upon a like amount of taxable income.
As used herein, "taxable income" means the amount upon which the tax is computed after deducting the personal exemption and credit for dependents. The deduction authorized in this section shall in no way relate to income or tax paid thereon received by resident individuals from personal services or income from mortgages, stocks, bonds, securities, and deposits. (Acts 1931, Extra Sess., p. 33.)

92-3112. Nonresidents, liability for income tax.-(a) The tax imposed by this law shall apply to the entire net income received from all property owned or from business carried on in this State by natural persons not residents of the State: Provided, that income from a mercantile or manufacturing business, rentals, royalties, or operation of any farm, mine, or quarry, or from the sale of real or personal property, for the purposes of taxation shall follow the situs of the property or business from which derived; and all other income, including that derived from personal services, professions, and vocations, and from land contracts, mortgages, stocks, bonds, and securities, shall follow the residence of the nonresident recipient. Nonresidents engaged in business within and without the State shall be taxed only upon such income as is derived from business transacted and property located within the State, which may be determined by a separate accounting of such income, where such accounting would reflect correctly the income fairly attributable to this State, and when made i'n the
form and manner prescribed by the Commission, * but otherwise
shall be determined in the manner specified in section 92-3113 with respect to the allocation of income of corporations engaged in business within and without the State.
(b) The provisions of law applicable to the assessment, levy, and collection of income taxes from resident individuals, as to gross income, deductions allowed, items not deductible, and all
* Now State Revenue Commissioner, see 92-8405, p. 3.

484

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other provisions not inconsistent with the provisions of this section, shall govern the levy and collection of income taxes from nonresident individuals. (Acts 1931, Extra Sess., p. 33; 1931, pp. 7, 35.)

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485

CHAPTER 4.
APPORTIONMENT RATIO.
92-3113. Corporations; allocation and apportionment of in.come. -The tax imposed by this law shall apply to the entire net income, as herein defined, received by every domestic corporation and every foreign corporation owning property or doing business in this State:
If the entire business income of the corporation is derived from property owned or business done in the State, the tax shall be imposed on the entire business income, but if the business income of the corporation is derived in part from property owned or business done in the State' and in part from property owned or business done without the State, the tax shall be imposed only on the portion of the business income reasonably apportioned to the property owned and business done within the State, to be determined as follows:
(l) Interest received on bonds held for investment is not subject to apportionment except as it may be used to reduce apportionable interest paid. Rentals received from real estate held purely for investment purposes and not used in the operation of the business are not subject to apportionment. All expenses connected with the interest and rentals realized from investments such as above are not subject to apportionment but must be applied against the investment income. The taxability of the net investment income depends upon the situs of tlie investment property or the situs of the corporation.
(2) Gains from the sale of tangible or intangible property not held, owned, or used in connection with the trade or business of the corporation nor for sale in the regular course of business shall be allocated to the State if the property sold is real or tangible personal property situated in the State or intangible property not connected with the business in the State. Otherwise such gains shall be allocated outside the State.
(3) Net income of the above classes having been separately

486

REVENUE LAWS OF GEORGIA

allocated and deducted, as above provided, the remainder of the net business income shall be apportioned as follows:
THREE FACTOR RATIO
(a) Tangible property ratio.-The ratio of the tangible property, real, personal and mixed, owned and used by the taxpayer in Georgia in connection with the trade or business done by such taxpayer in this State during the income year is to the total of such tangible property of the taxpayer owned and used in connection with the trade or business everywhere. The value of the corporation's tangible property for the purposes of this section shall be the average value of such property at the beginning and the end of the taxable period, based on cost. Cash on hand or in bank, shares of stock, notes, bonds, accounts receivable or other evidence of indebtedness, special privileges, franchises, patents, and good will; or property, the income from which is not taxable or is specifically allocated shall not be considered tangible property nor included in the apportionment.
(b) Salaries and wages ratio.-The percentage which the taxpayer's wages, salaries, commissions or other compensation paid or incurred in this State or paid in respect to labor performed in this State in connection with said trade or business done by such taxpayer in this State is to the taxpayer's total wages, salaries, commissions paid or incurred in connection with said entire trade or business.
(c) Sales ratio.-The percentage which the sales made within this State and through, from or by offices, agencies, branches or stores within this State is to the total sales wherever made. For the purpose of this section, in determining the amount of sales made within Georgia, there shall be excluded therefrom, sales negotiated or effected in behalf of the taxpayer by agents or agencies _chiefly situated at, connected with or sent out from premises owned or rented outside the State by the taxpayer or by his agents or agencies for the transaction of business, and sales otherwise determined by the Commissioner! to be attributable to the business conducted on such premises.
If the taxpayer maintains an office warehouse or other place,;;' of business outside the State for the purpose of reducing its tax under this section it shall in determining the amount of taxable net income include therein the proceeds of sales attributed by the taxpayer to the business conducted at such place outside the State.
! Meaning State Revenue Commissioner, see 92-8401, p. 1.

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487

The tangible property ratio, the salaries and wages ratio, and the sales ratio are separately determined, the three percentages averaged, and the net income of the corporation allocated and apportioned to Georgia according to said average.

TWO FACTOR RATIO
(d) If only two of the foregoing ratios are applicable, the percentages of those two ratios which are applicable are averaged and the net income of the corporation allocated and apportioned to Georgia according to said average.

ONE FACTOR RATIO
(e) If only on~ of the foregoing three ratios is applicable, the net income of the corporation allocated and apportioned to Georgia shall be determined solely by that one ratio.
(4) Where income is derived principally from the holding and/ or sale of intangible property, having a taxable situs in this State, the tax should be imposed on the entire business income; if a portion of such intangible property has a taxable situs without the State, the portion of the income derived from the holding and/or sale of such property attributable to this State' shall be taken to be such percentage as the gross receipts from such intangible property in this State for the taxable year bear to the total gross receipts from such sources: Provided, that the taxable situs of intangible property held or owned by any domestic corporation or by any foreign corporation whose principal place of business is in Georgia, shall be deeme'd to be in the State of Georgia, notwithstanding any domicile of any such corporation established elsewhere.
(5) The net income of a domestic or foreign corporation which is a subsidiary of another corporation or closely affiliated therewith by stock ownership shall be determined by eliminating all payments to the parent corporation or affiliated corporation in excess of fair value, and by including fair compensation to such domestic business corporation for its commodities sold to or services performed for the parent corporation or affiliated corporation. For the purposes of determining such net income the Commissioner! may equitably determine such net income by reasonable rules of apportionment of the combined income of the subsidiary, its parent and affiliates or any thereof. (Acts 1937, pp. 109, 129; 1941, pp. 210, 215.)

! Meaning State Revenue Commissioner, see 92-8401, p. 1.

488

REVENUE LAWS OF GEORGIA

92-3114. Returns based upon books of account.-If any corporation or nonresident shall employ in its books of account a detailed allocation of receipts and expenditures which reflects more clearly than the process or formulas prescribed by this law the income attributable to the trade or business within the State, application for permission to base the return upon the taxpayer's
books of account shall be considered by the Commission. * Appli-
.' cation shall be made at least 60 days prior to the last day on which such taxpayer's return is to be filed, and shall be accompanied by a full and complete explanation of the method employed. (Acts 1931, Extra. Bess., p. 36; 1931, pp. 7, 35.)

92-3115. Allocation in special cases.-If any corporation or nonresident shall show, by any other method of allocation than the processes or formulas prescribed by this law, that such other method reflects more clearly the income attributable to the trade or business within the State, application for permission to base the return upon such other method shall be considered by the Com-
mission. * The application shall be accompanied by a statement
setting forth in detail, with full explanations, the method the taxpayer believes will more nearly reflect its income from business within the State. If the Commission* concludes that the method of allocation and apportionment submitted by the taxpayer is in fact inapplicable and inequitable, they shall reject the application and so notify the taxpayer, but failure to receive such notice shall not operate to relieve the taxpayer from liability for not filing the return on its due date and under the allocation and apportionment method as prescribed by this law. (Acts 1931, Extra Sess., p. 37; 1931, pp. 7, 35.)

92-3116. Railroad and public service corporations, taxable incame.-When the business of any corporation engaged in thE operation of a steam or electric railroad, express service, telephone or telegraph business, or other form of public service is partly within and partly without the State, the net income of such corporation for the purpose of this law shall be that amount ascertaine'd by apportioning to the State the sum of the net income' of the corporation, including dividend income that may legally be taxed by the State (exclusive of income from tax-exempt securities, and without any deduction for Federal and State income taxes) as shown by its record kept in accordance with the standard classification of accounts prescribed by the Interstate Com-
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENl:E LAWS OF GEORGIA

489

merce Commission when such standard classification of accounts includes in net income rents from all sources; and when such standard classification does not include all rents, then such rents shall be included in net income, in the proportion that the total gross operating revenues from business done wholly within the State, plus the equal mileage proportion within the State of all gross operating revenue from interstate business of the company, wherever done, bears to the total gross operating revenues from all business done by the company: Provided, that if any such corporation keeps its records of operating revenues and operating expenses on a State basis in accordance with the standard classification of accounts prescribed by the Interstate Commerce Commission, and in such manner as to include in net income for the State the effect of all intrastate and/or interstate business applicable to the State, then such State records may, under the super-
vision of the Commission, * be used by the taxpayer in reporting
the net taxable income within the State.
All other corporations engaged in the business of operating a steam or electric railroad, express service, telephone or telegraph business, or other form of public service, whether or not such company is required to make reports to the Interstate Commerce Commission, shall keep records according to the standard classifications of accounting of the Interstate Commerce Commission, and the net income of such corporation, including dividend income that can legally be taxed by the State (exclusive of tax-exempt securities, and without any deduction for Federal and State income taxes), shall be determined in accordance with such records: Provided, that if any such corporation keep its records of operating revenues and operating expenses on a State basis in accordance with the standard classification of accounts prescribed by the Interstate Commerce Commission, and in such manner as to include in net income for the State the effect of all intrastate and/ or interstate business applicable to the State, then such State rec-
ords may, with the consent of the Commission,* be used by the
taxpayer in reporting the net taxable income within the State. (Acts 1931, Extra. Sess., p. 37; 1931, pp. 7, 35.)

92-3117. Nonresident members of partnerships, liability for income tax.-Where one or more of the individual members of a partnership engaged in business in this State are nonresidents of this State, the said nonresidents shall be taxable on their share of
* Now State Revenue Commissioner and Department of Revenue, see 92-
8405. 1 Meaning State Revenue Commissioner, see ~2-8415, pp. 3, 8.

490

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the net profits of such partnership. Effective January 1, 1937, where one or more of the individual members is a resident of Georgia but a member of a partnership doing business without the State of Georgia, such resident member or members shall include in his individual return his distributable share (whether distributed or not) of the net income of the partnership for the taxable year. (Acts 1937, pp. 109, 133; 1937-38, Ex. Sess., pp. 150, 154.)

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491

CHAPTER 5.
ACCOUNTING FACTORS.
923118. Accounting periods and basis of net income.-(a) The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regu~ larly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income, the computation shall be made in accordance with such method as in the opinion
of the Commission* does clearly reflect the income. If the tax-
payer's annual accounting period is other than a fiscal year, or if the taxpayer has no annual accounting period or does not keep books, the net income shall be computed on the basis of the calendar year. Taxpayers whose accounting period of 12 months ends as of the last day of some month other than December, and whose books are kept accordingly, may, with the approval of the
Commission* and subject to such rules and regulations as it may
establish, return their net income under this law on the basis of such fiscal year in lieu of that of the calendar year.
(b) A taxpayer may, with the approval of the Commission,*
and under such regulations as it may prescribe, change the taxable year from fiscal year to calendar year or otherwise, in which case the net income shall be computed upon the basis of such new taxable year: Provided, that such approval shall be obtained
trom the Commission* at least 30 days prior to the close of the
proposed taxable year.
(c) The amount of all items of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under methods of accounting permitted by this section, any such amounts are to be properly accounted for as of a different period.
(d) The deductions and credits provided for in this law shall be taken for the taxable year in which "paid or accrued" or "paid
* Now State Revenue Commissioner, see 92-8405, p. 3.

492

REVENUE LAWS OF GEORGIA

or incurred," dependent upon the method of accounting upon the basis of which the net income is computed, unless in order to clearly reflect the income the deductions or credits should be taken as of a ,different period.
(e) If it is necessary to compute the tax for a period beginning in one calendar year (hereinafter in this section called "first calendar year") and ending in the following calendar year (hereinafter in this section called "second calendar year"), and the law applicable to the second calendar year is different from the law applicable to the first calendar year, then the tax under this law for the period ending during the second calendar year shall be the sum of: (1) the same proportion of a tax for the entire period, determined under the law applicable to the first calendar year and at the rates for such year, which the portion of such period falling within the first calendar year is of the entire period; and (2) the same proportion of a tax for the entire period, determined under the law applicable to the second calendar year and at the rates for such year, which the portion of such period falling within the second calendar years is of the entire period.
(f) Whenever in the opinion of the Commission* it is necessary
in order clearly to determine the income of any taxpayer, inventories shall be taken by such taxpayer upon such basis as the Com-
mission* may prescribe, conforming as nearly as may be to the
best accounting practice in the trade or business and most clearly reflecting the income.
(g) Income and expenses of a taxpayer who dies during the taxable year shall be computed on the same method of accounting (cash or accrual) as was used by the taxpayer in the preparation of the last income tax return filed by him with the Commissioner of Revenue1 of the State of Georgia, if such a return had been filed within the three years next preceding the date of such death. If no return had been filed within such three-year period, the r:eturn of such deceased taxpayer shall be prepared on the cash method unless the Commissioner of Revenue1 shall certify that such method, because of particular circumstances is not reasonable to either the State or the interest of the heirs or legatees or devisees interested in such taxpayer's estate, in which event the Commissioner of Revenue1 may order the preparation of the return on the accrual method. Income paid to the deceased taxpayer or which would have been ultimately payable to such taxpayer shall bear such income tax as it would have borne in the hands of the
" Now State Revenue Commissioner, see 92-8405, p. 3.
1 ~\leaning State Revenue Commissioner, see 92-8401, p. 1.

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493

deceased taxpayer, regardless of the person who shall ultimately make payment to the State of the particular tax: Pr@vided that income arising from installment contracts as defined by the Commissioner of Revenue! of the State of Georgia shall be taxable in the decedent's final return less a computation of such income and the tax due therefrom shall be filed with the Commissioner of Revenue' within six months of the date of death together with a bond satisfactory to the Commissioner! conditioned to pay such taxes, as such obligations are paid, together with any interest which may accrue thereon and all costs of collection thereof and provided further that the date of payment is fixed and determinable at the time of the original taxpayer's death and is not extended by the person, firm or corporation acquiring title thereto. The Commissioner of Revenue! of the State of Georgia is hereby authorized to adopt and promulgate such rules and regulations as will affect the several purposes herein set forth.2 (Acts 1931, Extra Sess., p. 39; 1931, pp. 7, 35; 1941, pp. 210, 219; 1945, pp. 483, 484.)

92-3119. Basis for detennining gain and lass.-The basis for ascertaining the gain derived or the loss sustained from the sale or other disposition of property, real, personal, or mixed, shall be, in the case of property acquired before January 1, 1931, the fair market value of such property as of that date: Provided, that no gain greater than the actual gain based on cost shall be taxable and no loss greater than the actual loss based on cost shall be deductible; and in the case of property acquired after January 1, 1931, the basis shall be the cost of such property at the time of such acquisition, except-
(a) In the case of property which should be included in the inventory, the basis shall be the last inventory value thereof.
(b) In the case of property acquired by gift, the basis shall be the same as that which it would have in the hands of the donor or last preceding owner by whom it was not acquired by gift.
(c) In the case of property acquired by bequest, devise, or inheritance, after January 1, 1931, the basis shall be the fair market value of such property at the time of such acquisition.
1 Meaning State Revenue Commiss'ioner, see 92-8401, p. 1. 2 Aiso see Section 92-3318 which provides for abatement of taxes of deceased members of armed forces who died on or after Dec. 7, 1941, while in active service as a member of the military, naval or armed forces of the United States or of any of the United Nations.

494

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In computing the amount of gain or loss from the sale or other disposition of property, proper adjustment shall be made for any expenditure, receipt, loss, or other item, properly chargeable to
capital account since the basic date. The cost or other basis of the property shall also be diminished by the amount of the deduc-
tions for exhaustion, wear and tear, obsolescence, amortization, and depletion, which have since the acquisition of the property
been allowable in respect of such property, whether or not such deductions were claimed by the taxpayer or formally allowed.
(Acts 1931, Extra Sess., n. 41; 1935, pp. 121, 133; 1937, pp. 109,
134; 1941, pp. 210, 219.)

92-3120. ,Gain: or loss in exchange of property; corporate stock; "reorganization" and "party to a reorganization" defined.- (a) No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale, nor stocks, bonds, notes, choses in action, cert:ficates of trust or beneficial interest, or other securities or evidences of indebtedness or interest) is exchanged solely for property of a like kind to be held either for productive use in trade or business or for investment.
(b) When property other than property specified in subsection (a) of this section is exchanged for other property, the property received in exchange shall, for t>e purpose of determining gain or loss, be treated as the equivalent of cash to the amount of its fair market value.
(c) In the case of the organization of a corporation, the stock or securities received shall be considered to take the place of property transferred therefor, and no gain or loss shall be deemed to arise therefrom.
(d) The distribution to the taxpayer of the assets of a corporation shall be treated as a sale of the stock or securities of the corporation owned by him, and the gain or loss shall be computed accordingly.
(e) 1. No gain or loss shall be recognized if common stock in a corporation is exchanged solely for common stock in the same corporation, or if preferred stock in a corporation is exchanged solely for preferred stock in the same corporation.
2. No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities

REVENrE LAWS OF GEORGIA

495

in such corporation or in another corporation a party to the reorganization.
3. No gain or loss shaH be recognized if a corporation a party to a reorganization exchanges property, in pursuance of the plan of reorganization, solely for stock or securities in another corporation a party to the reorganization.
4. If an exchange would be within the provisions of subsections (e) 1, 2 or 3 of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraphs to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of 'such other property.
5. If a distribution made in pursuance of a plan of reorganization is within the provision of paragraph 4 of this subsection, but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of the gain recognized under paragraph 4 as it is not in excess of his ratable share of the undistributed earnings and profits of the corporation. The remainder, if any, of the gain recognized under paragraph 4 shall be taxed as a gain from the exchange of property.
6. If an exchange would be within the provisions of subsection (e) 3 of this section if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain, but also of other property or money, then (1) if the corporation receiving such other property or money dIstributes it in pursuance of the plan of reorganization, no gain to the corporation shall be recognized from the exchange; but (2) if the corporation receiving such other property or money does not distribute it in pursuance of the plan of reorganization, the gain, if any, to the corporation, shall be recognized, but in an amount not in excess of the sum d such money and the fair market value of such other property so received, which is not so distributed.
(f) 1. The term "reorganization" means (A) a statutory merger or consolidation, or (B) the acqujsition b-y one corporation in exchange solely for all or a part of its 'voting stock: of at least 80 per centum of the voting stock and at least 80 per centum of "he total number of shares of all other classes of stock of another corporation; or of substantially all, the properties of another

496

REVENUE LAWS OF GEORGIA

corporation, or (C) a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or (D) a recapitalization, or (E) a mere change in identity, form, or place of organization, however effected.
2. The term "a party of a reorganization" includes a corporation resulting from a reorganization, and includes both corporations in the case of an acquisition by one corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other classes of stock of another corporation.
(g) No gain or loss shall be recognized upon the receipt by a parent corporation of property distr:buted in complete liquida-' tion of its subsidiary after Dece'mber 31, 1946, in accordance with the terms and conditions of section 112 (b) (6) of the Federal Internal Revenue Code, effective on the' date of the passage of this section.
Upon the exchange of property where the character of the exchange is not mentioned elsewhere in this section, the basis for ascertaining gain or loss shall be determined under rules and
regulations of the State Revenue Commission.* (Acts 1931, Extra
3ess., p. 41; 1931, pp. 7, 35; 1935, pp. 121, 134; 1947, p.lI71).

92-3121. Accelerated amortization of emergency facilities.(a) Definition of "emergency facilities".-For the purposes of this section "emergency facilities" shall be construed to mean property, both real and personal, built, bought, or acquired subsequent to December 31, 1939, and which properties have been construed by the authorities of the United States Government to come within that class of property or facilities included in the Federal statute allowing accelerated amortization of facilities used primarily for war purposes, and for which facilities the certificate of approval required under the Federal statute has been issued by the Secretary of War or the Secretary of the Navy.
(b) Deduction from gross income.-Any taxpayer shall be allowed to deduct from gross income in computing net taxable income amortization of emergency facilities in the same amount and for the same period of time as is allowed the same taxpayer by the Federal authorities in computing Federal income taxes
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

497

when such taxpayer shall have applied for and obtained the certificate of approval as to such amortization on Federal income taxes from the Secretary of War or from the Secretary of the Navy. This deduction shall apply only to emergency facilities as herein defined. As to any facility on which such accelerated amortization shall apply and shall be claimed and allowed, no other or further amortization or depreciation shall be deducted by such taxpayer during the same period for which such accelerated amortization is allowed.
(c) Restriction on o'peration of section.-The operation of this statute and the computations of allowances provided herein shall be restricted in their use and effect solely to the computation of income taxes due the State of Georgia: and Provided further that after any taxpayer shall have recovered or restored through the amortization provided by this section the net depreciated cost of such facility as of December 31, 1939, or any date subsequent to such date, no further amortization or depreciation as to such facilities shall be allowed such taxpayer: Provided, further, that the accelerated amortization allowed herein does not and shall not be construed to change, alter or amend in any way the allocation and apportionment statutes of this State as to income earned or derived from sources within and without the State of Georgia.
(d) Claims for refunds.-Any taxpayer who does not owe the State of Georgia any taxes accruing prior to March 16, 1940, who shall have made a return and paid taxes which would be affected by the other terms of this statute, shall make an amended return and a claim for a refund, in the form required by the Department of Revenue1 of the State of Georgia, and upon approval of such claim by the Commissioner of Revenue,1 such refund to such taxpayer shall be paid as refunds on income taxes are now paid by the office of said Commissioner.1 (Acts 1943, p. 107.)

1 Meaning State Revenue Commissioner, see 92-8401, p. 1.

498

REVENUE LAWS OF GEORGIA

CHAPTER 6.
RETURNS.
923201. Individual returns; husband and wife; persons under disability.-(a) Each of the following individuals shall make a return stating specifically the items of his gross income and the deductions and credits allowed by thi.s law:
(1) Every resident individual having a net income for the taxable year of $1,000 or over, if single, or if married and not living with husband or wife. (2) Every resident individual having a net income for the taxable year of $2,500 or over, if married and living with husband or wife. (3) Every nonresident individual having a net income within this State for the taxable year of $1,000, whether married or single. (4) Every resident individual having a gross income for the taxable year of $5,000 or over, regardless of the amount of his net income; and (5) Every nonresident indi- vidual having a gross income within this State for the taxable year of $5,000 or over, regardless of the amount of his net income.
(b) If a husband and wife living together have an aggregate net income for the taxable year of $2,500 or over, or an aggregate gross income for such year of $5,000 or over, (1) each shall make such a return, or (2) the income of each shall be included in a single joint return, in which case the tax shall be computed on the aggregate income but the total personal exemption shall not exceed the amount as provided in section 92-3106.
(c) If the taxpayer is unable to make his own return, the return shall be made by a duly authorized agent or by the guardian or other person charged with the care of the person or property of such taxpayer.
(d) The return of an individual who, while living, received income in excess of the exemption during the taxable year, and who died before making the return, shall be made in his name and behalf by the administrator or executor of the estate.
(e) The final return for a deceased individual shall be made en an accrual basis and shall include income accrued to date of

REVENUE LAWS OF GEORGIA

499

death, regardless of the method formerly used by the deceased individual.
(f) No income tax return made to the State of Georgia shall be required to be verified under the oath of such taxpayer before such filing. All laws or parts of laws relating to penalties of any nature imposed upon a taxpayer guilty of making a false or fraudulent return to the State of Georgia shall remain of full force and effect and shall be construed to refer to and include the return filed by such taxpayer whether the same shall or shall not be verified by the oath of such taxpayer.1 (Acts 1931, Extra Sess., p. 44; 1937, ,Pp. 109, 136; 1941, pp. 210, 219; 1943, p. 109.)

92-3202. Corporation retums.-Every corporation subject to taxation under this law shall make a return, stating specifically the items of its gross income and the deductions and credits allowed by this law. The income of two or more corporations shall not be included in a single return except with the expressed consent of the Commissioner.2 In cases where receivers, trustees in bankruptcy, or assignees are operating the property or business of corporations, such receivers, trustees, or assignee shall make returns for such .corporations in the same manner and form as corporations are required to make returns. Any tax due on the basis of such returns made by receivers, trustees, or assignees shall be collected in the same manner as if collected from the corporations of whose business or property they have custody and control. (Acts 1931, Extra Sess., p. 45; 1941, pp. 210, 219; 1943, p. 109.)

92-3203. Fiduciary returns.-(a) Every fiduciary subject to taxation under the provisions of this law shall make a return for the individual, estate, or trust for whom or for which he acts, if the net income thereof amounts to $100 or over.
(b) Fiduciaries required to make return:; under this law shall be subjl?ct to all the provisions of this law which apply to individuals, except as to the exemptions contained in this law. (Acts 1931, Extra Sess., p. 46; 1941, pp. 210, 220; 1943, p. 109.)

1 The provision was made by an Act of the General Assembly of 1943. The law as to false and fraudulent returns as set out in sections 92-3211, 92-3212, 92-9912, and 92-9951 is retained.
2 Meaning State Revenue Commissioner, see 92-8401, p. 1.

500

REVENUE LAWS OF GEORGIA

923204. Partnership returns.-Every partnership, including foreign partnerships, the individual members of which are subject to taxation under this law, shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowed by this law, and shall include in the return the names and addresses of the individuals who would be entitled to share in the net income if distributed and the amount of the distributive share of each individual. The return shall be sworn to by anyone of the partners. The term "partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of Part IX of this Title, a trust or estate or a corporation; and the term "partner" includes a member in such a syndicate, group, pool, joint venture, or organization. (Acts 1931, Extra Sess., p. 46; 1935, pp. 121, 137.)

923205. Information at the source; payments of $1,000 or more.-Every individual, partnership, corporation, association or insurance company, being a resident or having a place of business in this State, including lessees or mortgagees of real or personal property, fiduciaries, employers, and all officers and employees of the State or of any political subdivision of the State, having the control, receipt, custody, disposal or payment of interest, rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and income amounting to $1,000 or over, paid or payable during any year to any taxpayer, shall make complete returns thereof under oath to the State Revenue Com-
mission, * under such regulations and in such form and manner
and to such extent as may be prescribed by the Commission*; and
unless such income is so reported, the Commission * may disallow
such payments as deductions or credits in computing the tax of the payer. (Acts 1931, Extra Sess., p. 46; 1931, pp. 7, 35; 1937, pp. 109, 137.)
92-3206. In'formation by corporations; dividend payments.Every corporation subject to the tax imposed by this law shaH render a correct return, duly verified under oath, of its payments of dividends, stating the name and address of each shareholder, the number of shares owned by him, and the amount of dividends
" Now State Revenue Commissioner and Department of Revenue, see 928405 and 92-8415, pp. 3, 8.

REVENUE LAWS OF GEORGIA

501

paid to him, provided such shareholder is a resident of this State. (Acts 1931, Extra Sess., p. 47; 1931, pp. 7, 35; 1935, pp. 121, 138.)

92-3207. Returns of brokers.-Every person doing business as a broker shall, when required by the Commission *, render a correct return duly verified under oath, under such rules and regu-
lations as the Commission* may prescribe, showing the names of
customers for whom such person has transacted any business, with such details as to the profits, losses, or other information which
the Commission* may require, as to each of such customers, as will
enable the Commission* to determine whether all income tax due on profits or gains of such customers has been paid, provided such customer is a resident of this State. (Acts 1931, Extra. Sess., p. 47; 1931, pp. 7, 35.)
92-3208. Forms for returns.-The State Revenue Commission*
shall prescribe the necessary forms for the preparation of returns under this law. (Acts 1931, Extra. Sess., p. 58; 1931, pp. 7, 35.)

92-3209. Shifting of income.- (a) Where the Commission* has reason to believe that any taxpayer so conducts his trade or business as either directly or indirectly to distort his true net income and the net income properly attributable to the State, whether by the arbitrary shifting of income, through price-fixing, charges for service, or otherwise, whereby the net income is arbitrarily assigned to one or another unit in a group of taxpayers carrying on business under a substantially common control, he may require such facts as he deems necessary for the proper computation of the entire net income and the net income properly attributable
to the State, and in determining the same the Commission* shall
have regard to the fair profit which would normally arise from the conduct of the trade or business.
(b) When any corporation liable to taxation under this law conducts its business in such manner as either directly or indirectly to benefit the members or stockholders thereof, or any person interested in such business, by selling its products or the goods or commodities in which it deals at less than the fair price which might be obtained therefor, or where a corporation, a substantial portion of whose capital stock is owned either directly or indirectly by another corporation, acquires and disposes of the
* Now State Revenue Commissioner, see 92-8405, p. 3.

502

REVENUE LAWS OF GEORGIA

products of the corporation so owning a substantial portion of its stock in such a manner as to create a loss or improper net income for either of said corporations, or where a corporation, owning directly or indirectly a substantial portion of the stock of another corporation, acquires and disposes of the products of the corporation of which it so owns a substantial portion of the stock, in such a manner as to create a loss or improper net income for either of . said corporation, the Commission* may determine the amount of taxable income of either or any of such corporations for the calendar or fiscal year, having due regard to the reasonable profits which, but for such arrangement or understanding, might or could have been obtained by the corporation or corporations liable to taxation under this law, from dealing in such products, goods, or commodities. (Acts 1931, Extra Sess., p. 47.)

92-3210. Time and place of filing returns.-Returns shall be filed with the Commission* at its office in the State capitol on or before the fifteenth day of March in each year, except that in the case of taxpayers using a fiscal year the return shall be filed within 75 days after the close of such fiscal year. In case of sickness, or other disability, or whenever in its judgment good cause exists, the State Revenue Commission* may allow further time for filing returns. In case a taxpayer is granted an extension of time to file a return, the Commission* may require a tentative return to be filed on or before the due date of the return with respect to which the extension is granted. A tentative return should be made on the usual form, plainly marked "Tentative," should state the estimated amount of the tax believed to be due and should be properly executed under oath. (Acts 1931, Extra Sess., p. 48; 1931, pp. 7, 35; 1937, pp. 109, 138.)

92-3211. Penalties; late filing of, and failur~ to file, return; false or fraudulent return.-(a) Penalty for late filing. In the case of any taxpayer who voluntarily discloses and files an income tax return after such return has become delinquent, there shall be collected as a part of the tax a penalty of $5; or where no tax is shown to be due, there shall be collected a penalty of $5.
(b) Penalty for failure to file return. In the case of any person, firm or corporation who fails or refuses to file a return required by this law within the time prescribed by law, there shall be added
* Now State Revenue Commissioner and Department of Revenue, see 92-
8405 and 92-8415, pp. 3, 8.

REVENUE LAWS OF GEORGIA

503

to the tax a penalty equivalent to 25 per cent. of the tax, but in no case shall the penalty so added be less than $5; or in the case of failure to file a return where no tax is due, there shall be collected a penalty of $5.
(c) False or fraudulent return. In the case of any person, firm or corporation who files a false or fraudulent return, there shall be added to the tax a penalty equivalent to 50 per cent. of the tax, but in no case shall the penalty so added be less than $5.
The amounts so added as penalties shall be collected as a part of the tax. (Acts 1937, pp. 109, 139.)

92-3212. Return for delinquent pe:rSiOn by Commissioner or agent.-If any person, corporation, company, or association fails or refuses to make and file a return at the t:me prescribed by this or any prior law, or makes, wilfully or otherwise, a false or fraudulent return, the State Revenue Commission* or its agent shall make the return from its own knowledge and from such information as it can obtain through testimony or otherwise. Any return so made and subscribed by the Commission* or its agent, and approved by the Commission* shall be prima facie good and sufficient for all legal purposes. (Acts 1931, Extra Sess., p. 56; 1931, pp. 7, 35; 1937, pp. 109, 139.)

92-3213. Examination of records of taxpayer.-The State Revenue Commission,* for the purpose of ascertaining the correctness of any return under this or any prior law, or for the purpose of making a return where none has been made, is hereby authorized, by any agent or employee of its office, to examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return. (Acts 1931, Extra Sess., p. 55; 1931, pp. 7, 35.)

92-3214. Failure of taxpayer to furnish information.-If any individual, corporation, or partnership, or fiduciary, or any officer or employee or member of the partnership required under this law to pay any tax, make any return, or supply any information, or exhibit any books or records when requested to do so by the
tate Revenue Commission* or any agent designated by the Comr:.dssion, * whether with reference to their own returns or not,
* Now State Revenue Commissioner and Department of Revenue, see 92-
84.05 and 92-8415, pp. 3, 8.

504

REVENUE LAWS OF GEORGIA

shall refuse to do so, the superior court for the county in which such person resides shall have jurisdiction by appropriate process to compel such testimony or production of books, papers, or other data. (Acts 1931, Extra Sess., p. 56; 1931, pp. 7, 35.)

92-3215. Examination of Federal income tax returns for purposes
of audit.-\Vhenever in the opinion of the State Revenue Commission* it is necessary to examine any copy of the. Federal income tax returns of any taxpayer in order properly to audit the returns of such taxpayer, the Commission* shall have the right to examine such returns and all statements, inventories, and schedules in support thereof. (Acts 1931, Extra Sess., p. 56; 1931, pp. 7, 35.)

92-3216. Secrecy required of officials; information to Federal
officers; preservation of reports and returns.-Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the State Revenue Commission, * any agent, clerk, or other officer or employee, to divulge or make known in any manner the amount of income or any particulars set forth or disclosed in any report or return required under this law. Nothing herein shall be construed to prohibit the publication of statistics, so classified as to prevent the identification of particular reports or returns and the items thereof, or the inspection by the Attorney General or other legal representative of the State of the report or return of any taxpayer who shall bring action to set aside or review the tax based thereon, or against whom'an action or proceeding has been instituted to recover any tax or any penalty imposed by this law. Reports and returns shall be preserved for five years, and thereafter until the Commission* orders them to be destroyed.
Notwithstanding the provisions of this section, the Commission* may permit the Commissioner of Internal Revenue of the United States, or the proper officer of any State imposing an income tax similar to that imposed by this law, or the authorized representative of either such officer, to inspect the income tax returns of any taxpayer, or may furnish to such officer or his authorized representative an abstract of the return of income of any taxpayer or supply him with information concerning any item of income contained in any return, or disclosed by the report of any investigation of the income or return of income of any taxpayer; but such permission shall be granted, or such information furnished to
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

505

such officer or his representative, only if the statutes of the United States or of such other State, as the case may be, grant substantially similar privileges to the proper officer of this State charged with the administration of this law. (Ads 1931, Extra Sess., p. 57; 1931, pp. 7, 35.)

92-9914. Divulging information regarding income taxes.-An offense against the first paragraph of 92-3216, prohibiting the divulging of information concerning income taxes, shall be punished by a fine of not exceeding $1,000, or by imprisonment not exceeding one year, or both, at the discretion of the court; and if the offender is an officer or employee of the State, he shall be dismissed from office and be incapable of holding any public office in this State for a period of five years thereafter. (Acts 1931, Extra Sess., p. 57.)

506

REVENUE LAWS OF GEORGIA

CHAPTER 7.
COLLECTION OF TAX.
92-3301. Time and place of payment of tax; installments.- (a) The total amount of tax imposed by this law shall be paid to the State Revenue Commission* on or before the fifteenth day of March following the close of the calendar year; or if the return should be made on the basis of a fiscal year, then on or before the fifteenth day of the third month following the close of the fiscal year.
(b) The taxpayer may elect to pay the tax in three equal installments, in which case the first installment shall be paid on the date prescribed for the payment of the tax by the taxpayer, the second installment shall be paid on the fifteenth day of the third month, the third installment on the fifteenth day of the sixth month, after such date. If any installment is not paid on or before the date fixed for its payment, the whole amount of the tax unpaid shall be paid upon notice and demand from the Commission. *
(c) If the time for filing the return be extended, interest at the rate of six per cent. per annum, from the time when the return was originally required to be filed to the time of payment shall be added and paid.
(d) The tax may be paid with uncertified check, during such time and under such regulations as the Commission* shall prescribe; but if a check so received is not paid by the bank on which it is drawn, the taxpayer by whom such check is tendered shall remain liable for the payment of the tax and for all legal penalties, the same as if such check had not been tendered.
(e) In the case where the tax is paid in installments, the instructions printed upon the return shall be sufficient notice of the date when the tax is due, and sufficient demand therefor, and the taxpayer's computation of the tax on the return shall be sufficient
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

507

notice of the amount due. (Acts 1931, Extra Sess., p. 48; 1931, pp. 7, 35.)

92-3302. Assessment and collection of deficiencies; notice; peti. tion for redetermination of deficiency.-(a) As soon as practicable after the return is filed, the State Revenue Commission* shall examine it and shall determine the correct amount of tax. If the Commission* determines that there is a deficiency in respect of the tax imposed by this law or any prior law, the Commission* is authorized to send notice of such deficiency to the taxpayer by registered mail. Within 30 days after such notice is mailed, the taxpayer may file a petition with the Commission* for a redetermination of the deficiency. No assesment ofa deficiency in respect to the tax imposed by this or any prior law, and no proceeding in court for its collection shall be made, begun, or prosecuted until such notice has been mailed to the taxpayer, nor until the expiration of such 30 day period nor, if a petition has been filed with
the Commission,* until the decision of the Commission* shall have
been made known to the taxpayer. Notwithstanding the provisions of 92-3307, the making of such assessment or the beginning of such proceeding during the. time such prohibition is in force may be enjoined by a proceeding in the proper court.
(b) If the taxpayer files a petition with the Commission,* the entire amount redetermined as the deficiency by the Commission* shall be assessed and shall be paid upon notice and demand from the Commission.*
(c) If the taxpayer does not file a petition with the Commission* within the 30 day period prescribed in subsection (a) of this section, the deficiency, notice of which has been mailed to the taxpayer, shall be assessed and shall be paid upon notice and demand from the Commission.*
(d) The Commission* shall have the right to redetermine the correct amount of the deficiency even if the amount so redetermined is greater than the amount of the deficiency, notice of which has been mailed to the taxpayer, and to determine whether any penalty, additional amount, or addition to the tax should be assessed.
(e) If the taxpayer is notified that on account of a mathematical error appearing upon the face of the return an amount of tax in excess of that shown upon the return is due, and that assess-
* Now State Revenue Commissioner, see 92-8405, p. 3.

508

REVENUE LAWS OF GEORGIA

ment of the tax has been or will be made on the basis of what would have been the greater amount of tax but for the mathematical error, such notice shall not be considered as a notice of a deficiency, and the taxpayer shall have no right to file a petition with the Commission* based on such notice, nor shall such assessment or collection be prohibited by the provisions of sub- . section (a) of this section. Any tax assessed under this subsection shall be paid upon notice and demand from the Commission.*
(f) As used in this law, the word "deficiency" means the amount by which the tax imposed by this or any prior law exceeds the amount shown as the tax by the taxpayer upon his return, or if no amount is shown as the tax by the taxpayer upon his return, or if no return is made by the taxpayer, the amount determined by the Commission* to be the correct amount of the tax. (Acts 1931, Extra Sess., p. 50; 1931, pp. 7, 35.)

92-3303. Period of limitation upon assessment and collection.(a) Except as provided in subsection (b) of this section, the amount of income taxes imposed by this law shall be assessed within three years after the return was filed, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of such period.
(b) In the case a return is filed which fails to disclose the total income from all sources, or the return is incomplete, the tax on the amount of income which is not fully disclosed together with schedules attached may be assessed at any time; or in case of failure to file a return, the tax may be assessed or a proceeding in court for collection of such tax may be begun without assessmentat any time.
(c) When the assessment of any income tax has been made within the period of limitation properly applicable thereto, such tax may be collected by execution, and the general law of tax executions as now contained in 92-7401 et seq. shall apply. If there is no property out of which the execution may be satisfied it shall be the' duty of the State Revenue Commission* to have the same entered upon the general execution docket of the county in which the taxpayer may have any property and the same shall become a lien upon any property which the taxpayer has with the same priorities at other tax liens from the day same is entered upon the general execution docket.
(d) Whenever any entry of nulla bona has been made by any
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

509

sheriff upon any income tax fi. fa., the State Revenue Commission* shall proceed to collect same by process of garnishment as provided in 92-750l.
(e) Where before the expiration of the time prescribed in this law for the assessment of the tax, both the State Revenue Commission* and the taxpayer have consented in writing to its assessment after such time', the tax may be assesed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. The State Revenue Commission* shall also have the right in such a case to waive the statute of limitations against a claim for refund by such taxpayer. (Acts 1931, Extra Sess., p. 51; 1937, pp. 109, 142.)

92-3304. Interest and additions to tax in case of deficiencies.(a) Interest upon the amount determined as a deficiency shall be assessed at the same time as the deficiency, shall be paid upon notice and demand from the State Revenue Commission, * and shall be collected as a part of the tax, at the rate of six per centum per annum from the date prescribed for the payment of the tax (or, if the tax is paid in installments, from the date prescribed for the payment of the first installment) to the date the deficiency is assessed.
(b) If any part of any deficiency is due to negligence or intentional disregard of rules and regulations, but without intent to defraud, five per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency.
(c) If any part of any deficiency is due to fraud with intent to evade tax, then 50 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same' manner as if it were a deficiency. (Acts 1931, Extra. Sess., p. 52; 1931, pp. 7, 35.)
92-3305. Additions to tax in case of nonpayment.- (a) Where the amount determined by the taxpayer as the tax imposed by this law, or any installment thereof, or any part of such amount or installment, is not paid on or before the date prescribed for its payment, there shall be collected, as a part of the tax, interest
* Now State Revenue Commissioner, see 92-8405, p. 3.

510

REVENUE LAWS OF GEORGIA

upon such unpaid amount at the rate of one per centum a month from the date prescribed for its payment until it is paid.
(b) Where a deficiency, or any interest or additional amounts assessed in connection therewith, or any addition to the tax in case of delinquency, is not paid in full within 10 days from the
date of notice and demand from the Commission,* there shall be
collected, as part of the tax, interest upon the unpaid amount at the rate of one per centum a month from such date until it is paid. (Acts 1931, Extra Sess., p. 52; 1931, pp. 7, 35.)

92-3306. Execution for collection of tax; affidavit of illegality. -If any tax imposed by this or any prior law is not paid within 10 days after notice and demand from the State Revenue Com-
mission, * the Commission* shall issue an execution under its offi-
cial seal, directed to the sheriff, or his lawful deputies, of any county of the State, requiring said officer to levy upon and sell the real or personal property of such taxpayer, found within his county, in sufficient amount to satisfy the said execution so issued, together with penalties, interest, and all costs of executing and collecting the said execution, and to return such execution
to the Commission* together with all such sums collected under
and by virtue thereof, by a time to be therein specified, not more than 60 days from the date of the execution. The sheriff of any such county shall, within 10 days after the receipt of any such
execution from the Commission, * file the same, together with his
entry of levy, with the clerk of the superior court of the county of the taxpayer's residence, and it shall thereupon be the duty of the clerk of the superior court to enter the said execution on the general execution docket of the superior court of said county in the same manner and form as prescribed by the general laws of the State of Georgia relating to executions issued by the superior court of this State, and said execution when so docketed shall become a lien on the title to and interest in all real and personal property of the said taxpayer against whom the said execution was issued, and when said fi. fa. is so entered on the general execution docket it shall be entitled to all the priorities accorded to other tax executions under the general laws of this State, from the date of record: Provided, that nothing herein contained shall prevent the State Revenue Commission* from having said fi. fa. entered upon the general execution docket prior to the time the same is turned over to the sheriff for collection and when said fi. fa. is so entered on the general execution docket it shall be
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

511

entitled to all the priorities accorded to other tax executions under the general law of this State, from the date of record. The sheriff shall thereupon proceed upon the sa,me in all respects, with like effect and under the same rules as prescribed by the general laws relating and with respect to executions issued by any superior court of this State or other court of record, and shall be entitled to the same fees for his services in executing and collecting the said execution as allowed by law for like services to be collected under any superior court execution. In the event that any taxpayer may desire to contest the said execution, he may do so by filing an affidavit of illegality with the levying officer at the time of the levy, arresting the same as now prescribed by the general laws relating to thefiling of affidavits of illegality, and when said affidavit of illegality is so filed and the tax is paid or bond for the eventual condemnation money is given it shall be the duty of the levying officer to return the said execution, together with the affidavit of illegality and bond, to the clerk of the superior court of the county of the taxpayer or defendant in execution, and the superior court of the said county shall then and there, at the first or next term, cause the said issue so made to be tried by a jury in the superior court of the county of the residence of the taxpayer, under the same rules of law and evidence as prevail in this State. It shall be the duty of the Attorney General to represent the State when any such cases or contests made by affidavits of illegality are filed in any county, and it shall be the duty of the State Revenue Commission* to notify the Attorney General of such pending cause, giving him the name of the case and the court in which the same is pending. Any part of this law that may be in conflict w~th these provisions are expressly superseded by this sectIOn. (Acts 1931, Extra Sess., p. 53; 1931, pp. 7, 33, 35, 38; 1937, pp. 109, 143.)

92-3307. Suit for restraining assessment or collection of income tax prohibited.-No suit for the purpose of restraining the assessment or collection of any tax under this law shall be maintained in any court. (Acts 1931, Extra Sess., p. 54.)
92-3309.1 Revenue collected to be paid into State treasury. Appropriations for refunds.-All revenue collected under Part IX of this Title shall be paid into the State treasury. The General' A3-
* Now State Revenue Commissioner, see 92-8405, p. 3.
1 92-3308 was repealed by the General Assembly in 1945. See 92-8436 as to refunds and procedure for granting. (Acts 1945, pp. 272, 274.)

512

REVENUE LAWS OF GEORGIA

sembly shall make biennially an appropriation of not less than $50,000 for each year for refunds of income taxes illegally collected under this Title, which shall be drawn from the treasury on warrants of the Governor issued upon itemized requisition showing in each instance the person to whom the refund is to be made, the amount thereof, and the reason therefor. No part of such appropriation shall be expended for any other purpose. (Acts 1935, p. 138.)

92-3311.1 Tax a personal debt; suit for recovery.-The tax imposed by this law and all additions thereto shall become, from the time it is due and payable, a personal debt, from the taxpayer liable to pay the same, to the State. The provisions of 92-3306 for the issuance of an ex parte fi. fa. shall not be held or construed to prevent the bringing of a suit, at law or in equity, therefor; but whenever, in the opinion of the Governor, it shall be necessary or proper to bring an action at law for the recovery of any such tax or for discovery or accounting or other auxiliary relief in respect thereof, he shall have authority so to do. (Acts 1931, Extra Sess., p.55.)
92-3312. Receipts for cash payments.-The Commission* shall give to any taxpayer making any cash payment a written receipt stating the amount paid, and the account for which such payment is made. (Acts 1931, Extra Sess., p. 59; 1931, pp. 7,35.)
92-3313. Extraterritorial authority to enforce payment.-The State Revenue Commission,* with the assistance of the Attorney General, are hereby empQwered to bring suits in the courts of other States to collect taxes legally due this State. The officials of other States which extend a like comity to this State are empowered to sue for the collection of such taxes in the courts of this State. A certificate by the Secretary of State, under the great seal of the State, that such officers have authority to collect the tax shall be conclusive evidence of such authority. (Acts 1937, pp. 109, 145.)

92-3314. Notice by Ordinary' to State Revenue Commissioner of appointment of executor, or guardian.-Whenever any executor,. administrator or guardian as the case may be, qualifies as

1 92-3310 was also repealed by the General Assembly in 1945. (Acts 1945,

pp. 272, 275.)

.

* Now State Revenue Commissioner, see 92-8405, p. 3.

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513

such, the ordinary of the county granting such letters, shall notify in writing the State Revenue Commission* of such appointment. (Acts 1937, pp. 109, 146.)

92-3315. Collection of tax out of assets of dissolved corporation. -Whenever any corporation has been dissolved or the assets of said corporation for any reason have passed entirely from control of said corporation into the hands of its former stockholders or others without the payment of income taxes due to the State of Georgia, the State Revenue Commission* shall have the right to bring action against the person holding said assets for the collection of any income taxes that may be due the State up to the value of said assets. If the assets have come into the hands of more than one person, such person shall have the right to prorate the amount of the tax according to the value of such assets coming into their hands. (Acts 1937, pp. 109, 146.)
92-3316. State Revenue Commissioner to have right to prorate tax.-Whenever the State Revenue Commission* in its discretion shall determine that for any reason a person because of moving into the State or moving from the State is not liable for the tax for an entire year, it shall have the right to prorate the amount of the tax due to the State of Georgia and also to require the taxpayer to prorate the exemption on the basis of the time spent within the State. The State Revenue Commission* in its discretion to be the sole judge as to when this section shall apply. (Acts 1937, pp. 109, 146.)

92-3317. Se'cretary of State to furnish duplicate list of corporations to State Revenue Commissioner.-Whenever the Secretary of State furnishes a list of corporations qualified to do business
within the State of Georgia to the Comptroller General,* as now
required by law, he shall also furnish to the State Revenue Commission, * Income Tax Division, a duplicate of said list. (Acts 1937, pp. 109, 147.)

92-9912. Penalty for assisting in filing false income tax returns. -Any person who wilfully aids or assists in, or procures, counsels, or advises the preparation or presentation, under or in connection
* Now State Revenue Commissioner, see 92-8405, p. 3.

514

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with any matter arising under Chapters 92-30 to 92-33, relating to income taxes, of a false or fraudulent return, affidavit, claim, or document, shall (whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document) be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than $1,000, or imprisoned for not more than six months, or both, and shall be required to pay the costs of prosecution. (Acts 1931, Extra Sess., p. 56.)
92-9913. Penalty for advising disregard of income tax regulations.-Any person who, with intent to evade the income tax provided for in Chapters 92-30 to 92-33, shall wilfully advise the preparation or presentation of a return with intentional disregard of rules and regulations of the State Revenue Commission* shall be guilty of a misdemeanor, and upon conviction shall be fined not less than $100 nor more than $500, or imprisoned not more than six months, or both. (Acts 1931, Extra Sess., p. 57; 1931, pp. 7, 35.)
92-9945. Penalty for failure of income taxpayer to furnish information, make return, keep or exhibit records, or pay tax.If any individual, corporation, partnership, fiduciary, or any officer or employee, or member of a partnership required under Part IX of this Title, Income Taxes, to pay any tax, make any return, keep any records, or supply any information, or exhibit any books or records for the purpose of computation, assessment, or collection of any tax imposed by Part IX of this Title, shall fail to pay this tax, make such return, keep such records, supply such information or exhibit such books or records when requested to do so by the State Revenue Commission, * shall, in addition to other penalties provided by law, be guilty of a misdemeanor, and, upon conviction thereof, shall be punished as for a misdemeanor. (Acts 1937, pp. 109, 140.)

* Now State Revenue Commissioner, see 92-8405, p. 3.

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515

CHAPTER 8.
INCOME TAX FOR PERSONS SERVING IN ARMED FORCES.
92-3JGla. Perwns to whcm law applicable.-As used in this Chapter, person in the armed services of the United States or 'n military service of the United States, shall be construed to mean all rersons who are members of the military or naval forces of the United States, including the Army and Navy and Marine Corps, Coast Guard. Army Nurses Corps, Navy Nurses Corns, Womens Army Auxiliary Corps or Womens Army Corps, Womens Reserve Branch of the Naval Reserve, Marine Corps \Vomens Reserve, and the Coast Guard Womens Reserve. (Acts 1946, pp. 16, 17.)
f2-3302a. Abatement 0.1: incom.e taxes of deceased members of armed forces.--Tn the case of any individual who dies on or after December 7. 1941, while in active service as a member of the military, naval or armed forces of the United States or of any of the other United Nations, and prior to the term'nation of the present war W3 proclaimed by the Pn~sident, all income taxes imposed by the laws of Georgia shall not apply after the date of December 7, 1941. nor shall they apply for preceding taxable years, which are lmnaid at the date of his or her death, and such 'ncome taxes shall not be assessed, and if assessed, the assessment shall be Pbated. and if collected. shall be refunded as an overpayment. (Acts 1945, p. 416; 1946, p. 11.)
92-3303a. Amount of compenzation allowable as deduction.Any person serving in the armed forces of the United States between January 1. 1941, and the termination of the present war as rroclaimcd by tbe President. in making his or her income tax return, may in addition to all other deductions allowed by law, deduct from h's or her gross income so much of the comnem:ation received in any year for such services as a member of the armed sE'rvices of the United States as does not exceed the sum of $1,500. The compensation so deducted shall not constitute "gross income", and shall be exempt from taxation under the income tax laws of this State. (Acts 1946, p. 16.)

516

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92-3304a. Remission of penalty and suspension of interest.Where the failure to file an income tax return, or the failure to pay tax on returns already filed, for the year 1941 or any year thereafter, has been due to the taxpayer's induction into the armed services of the United States, no penalty for failure to file a return shall be assessed, and the accrual of interest on tax indebtedness shall be suspended, prov:ded that payment of the tax indebtedness found to be due is made within three months of the taxpayer's separation from the service, or within three months of the termination of the War as proclaimed by the President, whichever date is earlier, or in the case of cont:nued military service outside of the United States, until three months after the taxpayer's return to the United States. Whether the failure to file an income tax return or to pay tax on returns already filed has been due to the taxpayer's service in the armed forces of the United States shall be determined by the State Revenue Commiasioner under rules and regulations adopted by said Revenue Commissioner. (Acts 1946, pp. 16, 17.)

92-330Sa. Extension of time for filing returns.-The time for filing income tax returns and for paying the taxes thereunder by members of the armed services of the United States is hereby extended without the necessity of making application threfor in the following respects: If upon the last day for filing the return any such person is without the continental United States or on sea duty, or if such date is prior to 90 days after a continuous period of not less than 91 days of such service, the time for filing returns and paying the' tax for such person is hereby deferred until the fifteenth day of the third month after such person returns and Eves within the United States, or the fifteenth day of the third month following the termination of the War, if such date is earlier, and during said period of deferment the accrual of all interest thereon is hereby suspended. (Acts 1946, pp. 16, 17.)

92-3306a. Ratification of executive order of Governor and acts of State Revenue Commissioner.-The action of the Governor in
making the benefits of sections 92-3303a, 92-3304a, and 92-3305a available to persons in the armed services of the United States by an executive order dated June 20, 1945, as amended by an executive order dated January 10, 1946, is hereby ratified and confirmed; and where the State Revenue Commissioner has heretofore extended the be'nef~ts provided by this Chapter to persons in the armed services of the United States, his acts are hereby ratified and confirmed. (Acts 1946, pp. 16, 18.)

REVENUE LAWS OF GEORGIA

517

PART VI.
PROPERTY TAXES1
CHAPTER 1.
PROPERTY SUBJECT TO TAXATION.
92101. (1002, 1017) Taxable property.-All real and personal property, whether owned by individuals or corporations, resident or nonresident, shall be liable to taxation, except as otherwise provided by law. (Acts 1851-2, pp. 288, 289.)
lOne of the oldest and most firmly established forms of taxation is that of property taxation. It is a tax imposed upon the ownership or use of property, or upon the property itself and measured by the value of the property. This form of taxation was at one time the principal source of our State revenue. In recent years it has been supplemented, however, by selective sales taxes and consumer taxes with our State income tax. This form of taxation, though, still remains the principal source of revenue for our counties, municipalities, and school districts.
Our property tax comes from an Act of the General Assembly of 1852. Property was taxed in Colonial times. The tax on land, though, was peculiar. It was not levied according to value, except in a general way. It was applied specifically on the acre. The rates varied according to the kind of timber growing upon the land, or according to its location on a stream or elsewhere. During the Revolutionary War under the rights of a Sovereignty, the State passed a tariff law in 1784 which operated not only against foreign countries, but also against the other States. Very little revenue was realized though from such tariffs. In 1783 a tax of 25c was placed on each 100 acres of land, town lot, or slave. A poll tax of $1 was levied on each free Negro and a $2 tax on every idler who was described as "a male, over 21 years of age, who did not follow some lawful occupation or trade, or who did not cultivate or cause to be cultivated at least 5 acres of land." This system of specific taxation,

518

REVENUE LAWS OF GEORGIA

92-102. (1016) What included in "personal property."-For the purposes of taxation, "personal property" shall be construed to include goods, chattels, moneys, credits and effect, whatsoever they may be; ships, boats, and vessels, whether at home or abroad, and capital,:.nvested therein; bonds and other securities of corporations of this or of other States; stock of corporations of other States; bonds, notes or other obligations of other States, and of the counties, municipalities or other subdivisions thereof; money due on open accounts or e.denced by notes, contracts, bonds, or other obligations, secured or unsecured. (Acts 1858, p. 105; 1884-5, pp. 28, 30. 124 Ga. 596 (53 S. E. 251). 125 Ga. 590 (54 S. E. 52). 126 Ga. 504, 510 (54 S. E. 951).)

92-103. (972, 977) Dogs considered personal property for purpose of taxation.-All dogs are hereby made personal property, and shall be returned and taxed as other property is returned and taxed, such tax to be enforced by levy and sale as other taxes are collected, and not to interfere with the imposition and collection of any municipal taxes on dogs, whether such dogs are owned by the taxpayer, his wife or minor children. The tax required by this section shall be returned to the receiver of tax returns in the county of the residence of the person liable to such tax, and shall be entered by the receiver upon the digest of taxable property. (Acts 1909, p. 36; 1912, p. 46; 1927, pp. 90, 91; 1935, p. 57.)

92-104. (1008) Interest in or claim to land less than fee to be returned for taxation.-All persons owning any mineral or timber interests, or any other interest in or claim to land less than the fee shall return the same for taxation and pay taxes on the . same as on other property; and any person failing to comply with the requirements of this section shall be proceeded against as a detaulting taxpayer. 1 (Acts 18~9, p. 35.)
lRealty or real estate includes, as defined under 85-201 of the Code, "All lands and the buildings thereon, and all things permanently attached to either or interest therein, or issuing out of or dependent thereon. The right of the owner of land downward and upward indefinitely."
which classified and placed rates on grades continued until 1852. The Act of 1852 has been amended and changed, of course, many times. As
a result, very little unity or order of arrangement has been given to the law. . An effort has been made as set out in the preface to re-arrange the various code sections, so as to give some unanimity to the law, as well as a logical arrangement as to the assessment, levy and collection of taxation on property.

REVENUE LAWS OF GEORGIA

519

92-105. (1009) Nonresident owners of property, liability of.Lands or other property belonging to citizens of the United States, not residents of this State, shall not be taxed higher than the property of residents, but such nonresidents, whether their property in this State is real or personal, shall pay taxes on the same herein.

92-106. (1005) Transient persons; property of, how taxed.Whenever, at any time, during any year, any transient person shall temporarily locate in any county of this State for the purpose of selling or disposing of goods, wares, merchandise, guano, live stock, or any other article of value, it shall be the duty of the tax receiver, or, if his books have been made up for the year, then of the tax collector, to call on such person to make a return for taxation of all of his stock in trade at its fair market value, and in case such person shall neglect or refuse to return the same in 24 hours after such demand, it shall be the duty of such tax receiver or tax collector to assess and determine the same, and the taxes shall be computed thereon at the rate of assessment of the State and county; and if the county rate has not been fixed for the current year, the county rate for the preceding year shall prevail. In case such person shows that his property has been returned and the taxes paid, no further tax shall be assessed for such year. (Acts 1901, p. 18.)
92-107. (1006) Transient persons; who deemed to be.-All persons or corporations who shall come into any county of this State after the date fixed by law for the return of property for taxation, and carryon the business indicated in the preceding section, shall be deemed transient persons. (Acts 1901, pp. 18, 19.)
92-110. (1018) Taxes charged against whom.-Taxes shall be charged against the owner of property if known, and against the specific property itself if the owner is not known. Life tenants, and those who own and enjoy the property, shall be chargeable with the taxes thereon. Hence, while the public may treat property as belonging either to the maker or the holder of a bond for title when the latter is in possession, yet as between the parties the one receiving the rents or enjoying the use shall be liable for the taxes. (80 Ga. 55 (7 S. E. 546) ; 86 Ga. 602 (13 S. E. 123); 87 Ga. 399 (13 S. E. 442).)
92-2410. Ad valorem taxation of property of Federal corpora-

520

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tions and agencies.-All property owned or possessed in this State

by corporations organized under the laws of the United States

and agencies of the United States engaged in this State in pro-

prietary, as distinguished from governmental activities, shall be

subject to ad valorem taxation in this State (except in so far as

the Constitution and laws of the United States may prohibit the

taxation) at the same rate and in the same manner as the property

of private corporations owning property in this State engaged in

similar businesses are taxed; and all laws relating to the ad val-

orem taxation of such private corporations shall apply.! (Acts

1939, p. 95.)

.

1 The Acts of Congress creating the various agencies almost invariably provide that real estate of the agency located in the state shall be subject to property taxation in the same manner as real estate of other corporations. It is almost as uniformly provided that bonds and other obligations issued by such agencies shall be exempt from state taxation.
It is provided as to a considerable group of such agencies that the agencies, including their franchises, capital, reserves, surplus, advances and income, shall be exempt from all state, county, municipal or local taxation, except real estate taxes, included in this group are:
Federal Home Loan Banks; 47 Stat. 735; 12 U.S.C. 1433; Institutions under the' Farm Credit Act of 1933, including Central Bank fox Cooperatives, Production Credit Corporations, Production Credit Associations and Banks for Cooperatives, which are exempt from all state and local taxes except real and tangible personal property taxes; 48 Stat. L. 263; 12 U.S.C. 1138c; Federal Farm Mortgage Corporations; 48 Stat. L. 344; 12 U.S.C. 1020f; Mutual Mortgage Insurance Fund; 48 Stat. L. 1252; 12 U.S.C. 1714; National Mortgage Associations, which are taxable to the same extent as state chartered associations; 48 Stat. L. 1255; 12 U.S.C. 1722. Finally, as to a number of such agencies, the capital, surplus, reserves and income are exempt from state and local taxation, but the shares in the hands of individual shareholders may be taxed in the same manner as national bank shares under 5219, U. S. Revised Statutes, 12 U.S.C. 548, in addition to real estate taxes. Federal Land Banks and National Farm Loan Associations are included in this group, 39 Stat. L. 380; 12 U.S.C. 932.

REVENUE LAWS OF GEORGIA

521

CHAPTER 2.
PROPERTY EXEMPTED FROM TAXATION.
92-201. Public Property, Places of Religious Worship, Etc., Exempted.-The following described property shall be exempt from taxation to wit:1
(a) All public property; places of religious worship or burial; all institutions of purely public charity; hospitals not operated for the purpose of private or corporate profit and income; all intangible personal property owned by or irrevocably held in trust for the exclusive benefit of religious, educat::onal and charitable institutions, no part of the net profit from the operation of which can inure to the benefit of any private person; all buildings erected for and used as a college, non-profit hospitals, incorporated academy or other seminary of learning, and also all funds or property held or used as endowment by such colleges, nonprofit hospitals, incorporated academies or seminaries of learning, providing the same is not invested in real estate; and provided, further that said exemptions shall only apply to such colleges, non-profit hospitals, incorporated academies or other seminaries of learning as are open to the general public i provided further, that all endowments to institutions established for white people, shall be limited to white people, and all endowments to institutions established for colored people, shall be limited to colored people; Ithe real and personal estate of any public library, and that of anf other literary association, used by or connected with such library; all books and philosophical apparatus and all paintings and statuary of any company or association, kept in a public hall and not held as merchandise or for purposes of sale or gain; provided the property so exempted be not used for the purpose of private or corporate profit and income, distributable to shareholders in corporations owning such property or to other
1 For Constitutional provisions, see 2-5404, p. 841; for Electric Membership Corporations exemptions, see 34A-130, p. 443; Intangible Property exemptions, see 92-130, p. 635; for homestead exemptions see 92-219, p. 525; for personal property exemptions see 92-239, p. 533.

522

REVENVE LAWS OF GEORGIA

owners of such property, and any income from such property is used exclusively for religious, educational and charitable purposes, or for either one or more of such purposes and for the purpose of maintaining and operating such institutions; this exemption shall not apply to real estate or buildings other than those used for the operation of such institution and which is rented, leased or otherwise used ~or the primary purpose of securing an income thereon; and also provided that such donations of property shall not be predicated upon an agreement, contract or otherwise that the donor or donors shall receive or retain any part of the net or gross income of the property; farm products, including baled cotton grown in this State and remaining in the hands of the producer, but not longer than for the year next after their production.
The words, "institutions of purely public charity", "non-profit Hospitals", and "Hospitals not operated for the purpose of private or corporate profit and income", shall mean and include such institutions or hospitals which may have incidental income from pay patients, provided such income, if any, is devoted exclusively to the charitable purpose of caring for patients who are unable to pay, and for the purpose of maintaining, operating and improving the facilities of such institution and hospitals, and not directly or indirectly for distribution to shareholders in corporations owning such property, or to other owners of same. (Acts \{946, p. 12; 1947, p. 1183.)

92-203. (1090) Fertilizers exempted, when.-The consumers of commercifll fertilizers shall not be required to return for taxation any fertilizers where the land upon which the same is to be used has been properly returned for taxation; and the several tax receivers of this State shall not require consumers of commercial fertilizers, or any other manures commonly used by farmers and others as fertilizers, to return the same where the land upon which it is to be used has been properly returned. (Acts 1901, p.65.)

92-204. (999) When toll bridges exempt from taxation.-When any person residing in or out of this State is the proprietor of any toll bridge, or bridge on which toll may lawfully be charged in this State, such bridge shall be considered and treated as public property, and shall be exempt from taxation whenever and as long as the proprietor shall allow it to be used absolutely and entirely as a free bridge and shall keep the same in good repair

REVENUE LAWS OF GEORGIA

523

and safe condition for the free use of the public. (Acts 1889, p. 141.)

92-205. (1000) Unlawful exemptions hy counties.-No county authority shall exempt from taxation any manufactory, industry, enterprise or any property of any kind not exempt by law, except as provided in sections 92-206 to 92-:n8. (Acts 1889, p. 35; 1925, p. 259.)

92-206. Tax exemption election in counties; petition; grand jury recommendation, etc.I-The ordinary, upon petition of five per cent. of the qualified voters of any county, or upon the recommendation of the grand jury in any county, is authorized and directed to call an election within not less than 30 days and not more than 90 days after such recommendation to submit the question of whether or not the tax levying authorities of such county shall exempt from taxation for a space of five years such property as is provided in Article VII, Section II, Paragraph 2-a of the Constitution of the State ( 2-5003). (Acts 1925, pp. 259, 260.)

92-218. Same; repeal of five-year term of exemption.-The fiveyear period of tax exemption,2 as to counties, and the term of tax exemption, made effective in any municipal corporation, under the provisions of this law, may be repealed if a majority of the voters, voting in an election called, held and paid for in the manner provided hereinbefore, shall vote in favor of such repeal; and elections for the repeal of said tax exemptions shall be called by
1 The Constitution of 1945, 2-5404 prohibits exemptions of this nature. Existing exemptions at the time of the radification of the Constitution were allowed to continue until the expiration of the ter'll for which granted, however, under 2-5405. This section has been included because of this provision, but 92-207 through 92-217 inclusive, however, have been eliminated, as they deal with the method of holding elections for such exemptions which are now prohibited by the Constitution.
2 This section refers to the exemption provided under the preceding 92-206. Although the intervening sections are not set out for reasons already given, this section is included as some counties or municipalities may desire to repeal same. In any event the law as to such repeal was continued under the Constitution of 1945. Provisions for special elections may be found in 34-407 of the Ga. Code Ann. Anyone interested in an election under this section should also consult 92-207 through 92-217 of the Ga. Code Ann. as they would still
apply in elections held under this section.

524

REVEN"CE LAWS OF GEORGIA

the ordinary of any county upon petition of 40 per cent. of the registered voters of any such county or upon recommendation of two successive grand juries; and shall be called by the governing authorities of a municipal corporation upon petition of 40 per cent. of the registered voters of such municipal corporation, or
upon a vote of two-thirds of the governing body of said municipal corporation therefor. Those :voting to repeal any tax exemption shall have written or printed on their ballots the words "For repeal of tax exemptions, obtaining in (the name of the county or municipal corporation) ," and those voting against said repeal shall have written or printed on their ballots the words "Against repeal of tax exemptions, obtaining in (the name of the county or municipal corporation)." The result of any such election shall be declared by the authority calling said election. If the result
of any such election shall be in favor of the repeal of any such tax exemptions, said repeal shall become' effective in any such county or municipal corporation on and after the first day of January immediately following such election. Elections for the repeal of tax exemptions shall not be held in any county or municipal cor-
poration at intervals of less than five years. The repeal of any tax exemption by any county or municipal corporation shall not oper-
ate to affect the term of exemption to which any person is entitled, by reason of having built, equipped, established or enlarged any of the plants referred to in section 92-216; but any such person shall be entitled to enjoy the full term of the tax exemption obtaining in said county or municipal corporation. (Acts 1925, p. 263.)

-

REVENUE LAWS OF GEORGIA

525

CHAPTER 3.
HOMESTEAD EXEMPTION.
92-219. Exemption of home occupied by owner.-The Homestead of each resident of Georgia actually occupied by the owner as a residence and homestead, and only so long as actually occupied by the owner primarily as such, but not to exceed $2,000.00 of its value, is hereby exempted from all ad valorem taxation for State, county and school purposes, except taxes levied by municipalities for school purposes and except to pay interest on and ,retire bonded indebtedness: Provided, however, should the owner of a dwelling house on a farm, who is already entitled to homestead exemption, participate in the program of rural housing and obtain a new house under contract with the local housing au:' thority, he shall be entitled to receive the same h<;>mestead exemption as allowed before making such contract. The General Assembly may from time to time lower said exemption to not less than $1,250.00. The value of all property in excess of the foregoing exemptions shall remain subject to taxation. Said exemptions shall be returned and claimed in such manner as prescribed by the General Assembly. The exemption herein provided for shall not apply to taxes levied by municipalities.1 (Acts 1946, pp. 12, 14.)
92-219a. Proportionate exemption to occupant who is joint owner- with another.-Where the property on which a homestead exemption is claimed is jointly owned by the occupant and others, the occupant or occupants shall be entitled ,to claim a proportionate exemption of the amount allowed by law in proportion to which the interest of the occupant bears to the total interest of the property. (Acts 1945, pp. 435, 437.)
92-220. Application for homestead exemption.-The person seeking said exemption shall, on or before April 1 of the year in
1 This section was enacted by the General Assembly in 1946 to carry out the provision of the Constitution of 1945. It is in the exact language of the Con-
~titution.

526

REVENUE LAWS OF GEORGIA

which exemption from taxation is sought, file a written application and schedule with the county tax receiver or tax commissioner charged with the duty of receiving returns of property fo'r taxation. The fa:lure to so file said application and schedule as provided herein shall constitute a waiver upon the part of such person failing to make said application for exemption for said year, except that in counties of over 200,000 or more according to the 1940 or any future census, the time of fil;ng written application and schedule for exemption shall be on or before May 1 of the year in which exemption from taxation is sought. (Acts 1937-38, Ex. Sess., p. 145; 1943 p. 101; 1945 pp. 435, 436.)

92-221. Waiver of homestead exemption.-The failure to so file said application and schedule as provided herein shall constitute a waiver upon the part of such person failing to make said application for exemption for said year. (Acts 1937-38, Ex. Sess., p. 145.)
92-222. Application blanks for homestead exemption furnished by State Revenue Commissioner.-The application provided for in this law [ 92-219 to 92-238, 92-9947J shall be furnished to the county tax receiver or tax commissioner and municipal authorities, as the case may be, of the various counties by the Comptroller
General, * not later than February 1st of each year. (Acts 1937-38,
Ex. Sess., pp. 145, 146.)
92-223. Contents of application for homestead exemption.Said application shall provide for a statement of ownership of said homestead, a complete description of the property on which homestead exemption is claimed, when and from whom acquired, the kind of title held, the amount of liens and to whom due, if any, and for the approval of said application by the person authorized. (Acts 1937-38, Ex. Sess., pp. 145, 146.)

92-224. Oath of applicant for homestead exemption.-A form of oath shall be provided and shall be administered to the person seeking the home exemption. Said oath may be administered and witnessed by the county tax receiver, tax commissioner, or any authorized deputy of either, or any person authorized by law t(l administer oaths. (Acts 1937-38, Ex. Sess., pp. 145, 146.)

92-225. Homestead exemption application forms delivered; all questions to be ansiwered.-The county tax receiver or commis-
* Now State Revenue Commissioner, see 92-8,:1,05, p. 3.

REVENUE LAWS OF GEORGIA

527

sioner shall deliver to any interested person the forms herein prescribed. The applicant must answer all questions correctly to be entitled to an approval of said application. (Acts 1937-38, Ex. Sess., pp. 145, 146.)

92-226. Tax receiver to file applications.-The tax receiver or commissioner shall receive all applications for homestead exemption and shall file and preserve the same. Said application shall be filed with said tax receiver or commissioner as herein provided. (Acts 1937-38, Ex. Sess., pp. 145, 146.)

92-227. Fee for application for homestead exemption.-Said applicant shall, at the time said application is filed, pay to the official receiving same a fee of 50 cents for the first application and no fee for subsequent applications provided there has been no change in the ownership of the property or the eligibility of the applicant. Said fees shall be retained by said receiver or commissioner, except in those counties in which the receiver or commissioner is paid a salary. (Acts 1937-38, Ex. Sess., pp. 145, 146.)

92-228. Eligibility of applicant for homestead exemption; how determined.-The official receiving said application shall determine the eligibility of the applicant to claim the exemption provided for herein and, whether said application is approved or disapproved, he shall then transfer same to the county board of tax assessors for final determination by said board as to eligibility and value as provided by law. (Acts 1937-38, Ex. Sess., pp. 145, 146.)

92-229. Appeal from board of assesors if homestead exemption application denied.-The applicant shall have the right of appeal to the board of tax appeals in the counties where such board has been established, or superior court of the county in which the land lies from the decision of the board of assessors upon all questions of law or fact, provided the appeal is filed with the board of tax appeals in the counties where such board has been established, or clerk of the superior court within 10 days from the receipt of written notice from said board of the disapproval of or any change in the application. (Acts 1937-38, Ex. Sess, pp. 145, 147.)

92-230. Payment of taxes required while claims for exemption

528

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pending.-If, during the pendency of any such appeal, taxes shall become due and payable, the applicant shall pay the amount claimed into a registry designated by said court, to be there held pending final determination of said appeal. Failure to pay said sum within the time fixed by the court shall result in a dismissal of said appeal instanter. (Acts 1937-38, Ex. Sess., pp. 145, 147.)

92-231. Homestead exemption not to cover principal or interest of bonded indebtedness.-The property declared to be exempted under the terms of this law [ 92-219 to 92-238, 92-9947J shall not be exempted from the payment of interest on or retiring bonded indebtedness as provided in the Constitution. (Acts 193738, Ex. Sess., pp. 145, 147.)
92-232. "Homestead" defined.-As used in this law [ 92-219 to 92-238, 92-9947J, "homestead" means real property owned by the applicant on January 1st of the taxable year and who is in possession thereof and upon which said applicant resides and the land immediately surrounding said residence and to which he or she has a right to said possession under bona fide claim of ownership. (Acts 1937-38, Ex. Sess., pp. 145, 147; 1939, p. 99.)
92-233. "Homestead" further defined.-The word "homestead" whenever used in this law [ 92-219 to 92-238, 92-9947J, shall mean and is defined to be the following:
(a) The actual permanent place of residence of a person who is the applicant and which constitutes the home of the family.
(b) Where the person who is the applicant holds the bona fide fee title (although subject to mortgage or debt deed) or an estate for life, or holds under any bona fide contract of purchase providing for the conveyance of title to the applicant upon performance of the said contract.
(c) Where the burding is occupied primarily as a dwelling.
(d) Where the children of deceased or incapacitated parents occupy the homestead of their said parents, and one of them stands in the relation of applicant, whether the estate is distributed or not.
(e) Where a husband or wife occupy a dwelling, and the title of the homestead is in the name of the wife.
(f) In the event a dwelling house, classed as a homestead under

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529

the provisions of this law, be destroyed by fire, flood, storm, or other unavoidable accident, or be demolished or repaired so that the owner be compelled to temporarily reside in another place, it shall continue as a homestead for the period of one year after such occurrence. .
(g) In the event a person who is the applicant owns two or more dwelling houses, he shall be allowed the exemption granted by this law on only one; and only one homestead shall be allowed to one immediate family group.
(h) In all the classes above defined, the homestead exempted must be actually occupied as the permanent residence and place of abode by the person awarded the exemption, and such homestead shall be the legal residence and domicile of such person for all purposes whatsoever.
(i) The actual place of residence of a minister of the gospel which said place of residence is owned by the church faith which said minister is serving and for which said place of residence the church faith is not receiving any rent or other financial benefit.
(j) Where the property is owned and occupied jointly by two or more persons all of whom occupy the property as a home and if otherwise entitled to a homestead such homestead may be claimed in the names of such joint owners residing in said home.
(k) The permanent place of residence of a person in the military, naval, marine, or other armed forces of the United States, and said residence shall be construed to be actually occupied as the place of abode of such person for the duration of the war in which the United States is now engaged, where the family of such person resides thereat, or where the family because of such service is forced to live elsewhere.
Absence of a person from his residence because of duty in the armed forces of the United States will not be considered as a waiver upon the part of such person in applying for a homestead exemption. Any member of his immediate family or a friend may notify the tax receiver or the tax commissioner of his absence. This notice will require the tax receiver or tax commissioner to grant the homestead exemption to the person so absent in the armed forces of the United States.
(1) Whenever used in this subsection, the phrase, "occupied primarily as a dwelling" shall mean: (l) That the applicant and members of this family occupy the property solely as a home; or
(2) The applicant and his family occupy a portion, 50 per cent.

530

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or more, as a dwelling and the remainder, 50 per cent. or less, is occupied by a tenant as a dwelling; or
(3) Property used for commercial purposes or the conduct of d, business shall not be classified for the purposes of this subsection as a homestead unless the business conducted or the commercial enterprise carried on is of such nature that same is customarily conducted at a place of residence. In no event shall property be exempt from taxation hereunder when a commercial enterprise requiring the services of employees is carried on on said property or when the nature of the business and the enterprise requires physical changes in the property to render same suitable for such business or enterprise.
(4) Apartment houses shall not be exempt from taxation hereunder even though one or more apartments are occupied by the owner as a dwelling.
(5) For the purpose of this subsection. an apartment house is defined to be a building designed or altered for occupancy as residences by three or more separate families or units.
(6) Division of property so as to render a portion eligible for exemption and a portion ineligible for exemption will be allowed when the division follows a bona fide plan in which both the land and the improvements are capable of division.
(7) The physical structure of any improvement shall not prevent the applicant from being eligible for a homestead exemption when the use of said property as a dwelling by the applicant and members of his family actually extends to the whole of the improvements. (Acts 1937-38, Ex. Sess., pp. 145, 147; 1939, pp. 98, 99; 1943, pp. 103, 104; 1945, p. 455.)

92-234. "Applicant" defined.-The word "applicant" whenever used in this law [ 92-219 to 92-238, 92-9947], shall mean and is defined to be the following:
(a) A married person living with husband or wife.
(b) A person who is unmarried but permanently maintains a home for the benefit of one or more persons who are morally or through relation to him or her dependent wholly or in part upon him or her for support.
(c) A widow or widower having one or more children and maintaining a home occupied by them.

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(d) A divorced husband or wife living in a bona fide state of separation, and having legal custody of one or more of their children, who owns and maintains- a home for the said child or children.
(e) A person who is unmarried, or who is a widow or widower, and who permanently maintains a home owned and occupied by himself or herself. (Acts 1937-38, Ex. Sess., pp. 145, 149.)

92-235. Value of homestead credited with exemption.-The value of the homestead as finally determined shall be credited with the exemption provided by law. It is the legislative intent that property subject to ad valorem taxation hereafter shall be valued and assessed for taxation substantially as heretofore taking into consideration changes, from time to time, in the condition and value of such property at the time of the valuation and assessment thereof from year to year. The homestead value, exemption, and difference, if any, shall be shown on the owner's tax return and the correctness thereof shall be approved on said return as herein provided. (Acts 1937-38, Ex. Sess., pp. 145, 149.)
92-236. Municipal taxes not affected by homestead exemption. -Nothing in this law [ 92-219 to 92-238, 92-9947] shall affect alter, or impair the law relating to the assessment of property by municipalities, nor the collection of taxes by municipalities, nor the sale of property for taxes by municipalities, nor the collection of costs, fees, and penalties by municipalities. (Acts 1937-38, EL Sess., pp. 145, 150.)
92-237. Municipal slchool taxes not affected by home<tead exemption.-Nothing herein contained shall be construed so as to prevent any municipality from levying and collecting taxes on the exempt property, for the operation of independent school systems. (Acts 1937-38, Ex. Sess., pp. 145, 150.)

92-?~8. Effect of partial invalidity.-If any prOVISIOn of this law [ 92-219 to 92-238, 92-9947] or any section thereof is held invalid, the remainder of the law and the application of such provision shall not be affected thereby. (Acts 1937-38, Ex. Sess, pp. 145, 150.)
92-9947. Fraudulent claim of homestead exemption; crime; tax

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penalty.-If any person make any false or fraudulent claim for exemption under the provisions of 92-219 to 92-238, exempting the homestead from taxation, or make any false statement or false representation of a material fact in support of such claim; or any person who knowingly assists another in the preparation of any such false or fraudulent claim, or enters into any collusion with another by the execution of a fictitious deed, deed of trust, mortgage, or otherwise, shall be guilty of a misdemeanor and upon conviction thereof, shall be fined not more than $1,000, or be confined not more than 12 months upon the public works, or any other place provided for convicts, or be both fined and imprisoned in the discretion of the court. And in addition, such property shall be taxed in an amount double the tax otherwise to be paid. (Acts 1937-38, Ex. Sess., pp. 145, 149.)

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533

CHAPTER 4.
PERSONAL PROPERTY EXEMPTION.
92-239. Exemption of personalty.-All personal clothing, household and kitchen furniture, personal property used and included within the home, domestic animals and tools, and implements of trade of manual laborers, but not including motor vehicles, are exempted from all State, County, Municipal and School District ad valorem taxes, in an amount not to exceed $300.00 in actual value. (Acts 1946, pp. 12, 13.)
92-240. "Owner" defined.-The word "owner," whenever used in this law [ 92-239 to 92-249, 92-9948], shall mean and be limited to the following:
(a) A husband or wife actually living together but not both. (b) A person who is unmarried but permanently maintains a home for the benefit of one or more persons who are morally or through relation to him or her depen8ent wholly or in part upon him or her for support.
(c) A widow or widower having one or more children and maintaining a home occupied by them; or maintaining and occupying a home for said widow or widower.
(d) A divorced husband or wife living in a bona fide state of separation, and having legal custody of one or more of their children, who owns and maintains a home for said child or children.
(e) A person who is unmarried but permanently maintains a home occupied by himself or herself. (Acts 1937-38, Ex. Sess., pp. 176, 177.)
92-241. Motor vehicles not exempt.-This exemption shall not include motor vehicles of any description. (Acts 1937-38, Ex. Sess., pp. 176, 177.)

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92-242. Application and schedule to be filed.-The exemption of property provided for by this law [ 92-239 to 92-249, 929948] shall not be exempted from taxation until and unless the persons seeking said exemption shall, on or before April 1st of each year in which the exemption for taxation is sought, file a written application and schedule with the official of the county and/or municipality of his residence charged with the duty of receiving property for taxation for county purposes and/or municipal purposes. Where the property on which a homestead exemption is claimed is jointly owned by the occupant and others, the occupant or occupants shall be entitled to claim a proportionate exemption of the amount allowed by law in proportion to which the interest of the occupant bears to the total interest of the prOl)erty, except that in counties and municipalities of over 200,000 or more according to the 1940 or any future census, the time of filing written application and schedule for exemption shall be on or before May 1st of the year in which exemption from taxation is sought. (Acts 1937-38, Ex. Sess., pp. 176, 177; 1943, pp. 110, 111; 1945, pp. 456, 458.)

92-243. Forms to be furnished tax officers.-The application provided for in this law [ 92-239 to 92-249, 92-9948] shall be
furnished by the Comptroller General * to the official of the county
charged with the duty of receiving property returns for taxation; and the application shall be furnished by the proper municipal authorities to the official of the municipality charged with the duty of receiving property returns for taxation. (Acts 1937-38, Ex. Sess., pp. 176, 178.)

92-244. Contents of application; oath.-Said application shall cover all personal property owned by applicant, which comes within the classifications provided for in this law [ 92-239 to 92-249, 92-9948]. Said application shall provide for an itemized list of all the' principal items of such property, together with the actual value of same at the time application is filed. All other miscellaneous items of property not listed in detail shall show the actual value of same at the time said application is filed. Said application shall contain such other information not inconsistent with the provisions of this law that may be deemed necessary, together with a form of oath which may be administered and witnessed by the official receiving said application or any authorized
* Now State Revenue Commissioner, see 92-8405, p. 3.

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535

deputy or any officer authorized by law to administer oaths.] (Acts 1937-38, Ex. Sess., pp. 176, 178.)

92-245. Forms kept and delivered.--It shall be the duty of the said county and/or municipal official to keep available a supply of the prescribed application forms, and to deliver one to any person who requests it. (Acts 1937-38, Ex. Sess., pp. 176, 178.)

92-246. Applications to be filed.-The said county and/or municipal official shall receive all applications for exemptions and file and preserve the same. Said applications to be filed at the same time and place that tax returns on property subject to taxation is made and filed. (Acts 1937-38, Ex. Sess., pp. 176, 178.)

92-247. Valuation by tax official; notice; appeaI.-If the official receiving said application is dissatisfied with the valuation of any item or items thereof, he'shall place such values in their stead as he thinks just and lawful, and in cases where the total value of listed items, as corrected by him, exceed the exemption provided for in this law [~ 92-239 to 92-249, 92-9948] he shall notify the owner of his action, either personally or by mail, and the value so determined shall be final, unless the owner, within 10 days from the date of said notice, demands in writing an appeal to the board of tax assessors of the county or municipality, with the right of appeal from the decision of the board of assessors to the superior court as is provided in appeals from the court of ordinary. (Acts 1937-38, Ex. Sess., pp. 176, 178.)

92-248. Exemption credited on value of personal property.The total value of personal property as finally determined shall be credited with the exemption provided by law, and the remainder, if any, shall be the taxable value of owner's personal property coming under the classification provided for in this law [ 92-239 to 92-249, 92-9948] for the current year, to be returned for taxation as other personal property. (Acts 1937-38, Ex. Sess., pp. 176, 179.)

92-249. Effect of partial invalidity of law.-If any provisions of this law [ 92-239 to 92-249, 92-9948], or the application there-
1 See 26-4009, p. 552, as to penalty for false oath by taxpayer, and 264004, of the Code, as to punishment for false swearing.

536

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of to any person is held invalid, the remainder of the law, and the application thereof, shall not be affected thereby. (Acts 1937-38, Ex. Sess., pp. 176, 179.)

92-9948. Fraudulent claim of $300 exemption of personalty.Whoever knowingly makes a wilfully false statement or representation, or by any fraudulent ways or means obtains, or attempts to obtain, any exemption from taxation of any property of which he is not the rightful owner, or which is not legally exempted under the Constitution and laws of Georgia, or any person who aids or abets any person in the violation of section 92239 to 92-249, providing a $300 exemption of personalty from taxation, shall be guilty of a misdemeanor, and punished as such. (Acts 1937-38, Ex. Sess., pp. 176, 179.)

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537

CHAPTER 5.
EXEMPTION TO PERSONS SERVING IN ARMED FORCES.
92-8501. Exemptions to members of armed force of United, States.-Each person who has been, now is, or shall hereafter be a member of the armed forces of the United States of America, and receiving pay therefor from the United States Government, from the period beginning January 1, 1941 until six months after the termination of the present hostilities,l or until six months after he shall be discharged, if discharged prior thereto, is hereby declared to be exempted from all penalties, costs, interests or other fees for failure to return real or personal property for taxes or for failure to pay the tax on said real or personal property, and any such penalties, costs, interest or other fees are hereby expressly forgiven: Provided the provisions of this Chapter shall be applicable to members of the armed forces engaged in the present conflict only. (Acts 1945, pp. 248, 249.)
92-8502. Action by officials on personal knowledge.-Any State official or the official of any political subdivision of the State who has authority to assess or charge interest, penalties, costs or other fees for nonpayment or delinquency of taxes or failure to return real or personal property for taxes, shall strike the same from his records upon his own personal knowledge of the service with the armed forces of the person hereby exempted or upon evidence of such service as provided in 92-8503. (Acts 1945, pp. 248, 249.)
95-8503. Evidence of service in armed forces.-The following shall be evidence that a person was a member of the armed forces of the United States of America:
(a) An honorable discharge.
1 The Congress of the United States or the President having failed to declare the war with Germany and her allies or Japan ended, it is open to question as to what benefits may be obtained under this section. So far the Appelate Courts of this State have not passed upon the same.

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(b) The personal examination by the proper tax official of the State or the political subdivision of the records of any selective service board.
(c) The written statement of any official of a selective service board.
(d) The written statement or certificate of any commissioned officer of the person exempted.
(e) The written statement of any person exempted if such execution be attested, verified or acknowledged by a commissioned officer of the armed forces.
(f) An affidavit of the person exempted, if his service has terminated.
(g) An affidavit of a relative of the person exempted.
In each of the above cases except (a) and (b), the written statement, certificate or affidavit shall state the name of the person exempted, his residence at the time of enlistment or induction, and the approximate time and nature of the termination of such service, if terminated, and such evidence, excepting (a) and (b), shall remain on file with the tax official receiving same. (Acts 1945, pp. 248, 249.)

92-8504. Refund of penalties paid.-Any penalty, interest, costs or other fees for failure to return real or personal property or to pay the tax thereon at the time when due which shall have been paid during the period of military service herein exempted shall be refunded by the proper tax official of the State or the political subdivision out of funds not otherwise appropriated. In the event that there was a distribution of a penalty or interest payment by a tax official to another tax official, whatever tax unit receiving any part of said payment or interest shall reimburse the tax official refunding the same for its respective part of such penalty or interest so received or collected. (Acts 1945, pp. 248, 250.)

92-8505. Affidavit claiming refund. Refunds for decedents.No refund of any penalty, interest, costs or other fees on real or personal property taxes shall be made except upon an affidavit by the person so exempted or by his agent therefor appointed in writing and duly acknowledged, or, if he be dead, by the widow or one of his relatives, which affidavit shall state the name of the person assessed, his residence at the time of his enlistment or induc-

REVENUE LAWS OF GEORGIA

539

tion, the approximate time of the beginning of his service, and the approximate time and nature of the termination of his service, if terminated. No refund shall be made for a deceased person unless he leaves surviving a widow, a child or children, or parents, and said refund shall go to said survivors in the order named. (Acts 1945, pp. 248, 250.)

928506. Inapplicability of Chapter to person dishonorably discharged.-The exemption provided by this Chapter shall not apply in any case where a person in the military service has received a dishonorable discharge. (Acts 1945, pp. 248, 250.)

92-8507. Effect of partial invalidity of Chapter.-If any section, sentence or clause of this Chapter shall for any reason be held invalid or unconstitutional by any court of competent jurisdiction, the same shall not affect the validity of the Chapter as a whole or any part thereof of that portion so held to be invalid or unconstitutional. (Acts 1945, pp. 248, 251.)

540

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CHAPTER 6.
HOUSING AUTHORITIES EXEMPTION.
99-1130. Exemption of property and bonds from execution sale
or taxation of the Housing Authority.-All real property of an authority shall be exempt from levy and sale by virtue. of all execution, and no execution or other judicial process shall issue against the same nor shall any judgment against an authority be a charge or lien upon its real property: Provided, however, that the provisions of this section shall not apply to Qr limit the right of obligees to foreclose or otherwise enforce any mortgage of an authority or the right of obligees to pursue any remedies for the enforcement of any pledge or lien given by an authority on its rents, fees or revenues. All bonds to be issued by the said housing authorities or any of them shall be exempt from State, county, municipal or other taxation in the State of Georgia, and interest on said bonds shall be exempt from income taxation or other taxation by the State of Georgia or by any political subdivision thereof and the provisions of this Chapter exempting from taxation both the properties of the said housing authorities and the bonds and interest thereon shall constitute by virtue of this Chapter and without the necessity of the same being restated in said bonds, a contract between the bondholders and each and everyone thereof, including all transferees of said bonds from time to time on the one hand and the respective housing authorities issuing said bonds and the State on the other. (Acts 1937, pp. 210, 229; 1939, p. 124.)
99-1132. Tax exemption for Housing Authorities and payments
in lieu of taxes.-The property of an authorityl is declared to be public property used for essential public and governmental purposes and not for purposes of private or corporate benefit and income, and such property and an authority shall be exempt from
1 Meaning any public corporation created by an Act of the General Assembly in 1937 known as "Housing Authority Law."

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541

all taxes and special assessments of the city, the county, the State or any political subdivision thereof: Provided, however, that in lieu of such taxes or special assessments, an authority may agree to make payments to the city or the county or any such political subdivision for improvements, services and facilities furnished by such city, county, or political subdivision for the benefit of a housing project, but in no event shall such payments exceed the estimated cost to such city, county, or political subdivision of the improvements, services or facilities to be so furnished. (Acts 1937, pp. 210, 230.)

542

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CHAPTER 7.
AGRICULTURAL PRODUCTS EXEMPTION.
5-606. Exemption of agricultural products from taxes and Iicens.es.-All agricultural products in Georgia shall be exempted from taxes and licenses, except as herein stated. (Acts 1945, p. 265.)
5-607. Reciprocal agreements with other States for tax free sale of agricultural products, authority of Commissioner of Agriculture to revoke.-The Commissioner of Agriculture is hereby authorized to enter into reciprocal agreements with the proper authorities of each and every State in the Union for the sale of agricultural products from Georgia in such other States free of taxes and licenses. (Acts 1945, p. 265.)
5-608. Equal reciprocal treatment by Georgia of products of other States.-Agricultural products coming into Georgia from other States shall be on the same basis as agricultural products going from Georgia into such other States. Any State which permits the sale of Georgia products within its boundaries tax free shall receive equal reciprocal treatment in Georgia. (Acts 1945, pp. 265, 266.)
5-609. Levy by Georgia of tax equival'ent to that levied by other States.-On all agricultural products coming into Georgia from without the State there is hereby levied a tax and license equivalent to whatever tax and license that is required in that State on farm products moving from Georgia into that State. (Acts 1945, pp. 265, 266.)
5-610. Report by Commissioner of Agriculture to Governor on reciprocal agreements.-The Commissioner of Agriculture is hereby authorized and directed to make written report to the Gover-

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543

nor as to any such reciprocal agreement arrived at with any other State or States. Also, his failure to arrive at any reciprocal agreement with any other State or States. (Acts 1945, pp. 265, 266.)

5-611. Collection of tax in absence of reciprocal agreement; execution.-Upon receipt of such report from the Commissioner of Agriculture, showing failure to arrive at reciprocal agreement with any State or States a.nd all the pertinent facts thereto, the Governor, by executive order, authorizing the State Revenue Commissioner to collect taxes and licenses in Georgia as are levied and collected in such other state, or States failing and refusing to reciprocate, if any, by summarily issuing an execution against the persons, firms, and/or corporation who shall be liable and do not pay such equivalent tax. Such execution shall be directed to any and all levying officers of this state who shall have authority to levy and collect said execution. (Acts 1945, pp. 265, 266.)

5-612. Purpose of reciprocal agreement law.-It is the intention and purpose of this law [ 5-606 to 5-611] to encourage free interstate trade and to remove State barriers by encouraging other States to remove all licenses and taxes which may now be levied against agricultural products sold :n other boundaries.l (Acts 1945, pp. 265, 266.)

lThe Governor has authority to suspend the collection of taxes, or any part thereof, until the meeting of the next General Assembly. See 40-205, p. 578.

544

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CHAPTER 8.
RETURN AND ASSESSMENT OF PROPERTY.
92-5701. (1003) Property to be returned at its value.-All property shall be returned for taxation at its fair market value. Promissory notes, accounts, judgments, mortgages, liens of all kinds, and all choses in action shall be returned at their value whether the debtors are soJvent or partially solvent. (Acts 1909, p.72.)
92-5702. (1004) "Fair market value," meaning of for tax purposes.-The intent and purpose of the tax laws of this State are to have all property and subjects of taxation assessed at the value which would be realized therefrom by cash sale, as such property and subjects are usually sold, but not by forced sale thereof, and the words "fair market value," when used in the tax laws, shall be held and deemed to mean what the property and subjects would bring at cash sale when sold in the manner in which such property and subjects are usually sold. (Acts 1909, p. 75.)
926201. Time for making returns.-The several tax receiversl shall open their books for return of taxes on the first day of January and shall close same on the first day of April of each year except that in counties of over 200,000 or more according to the 1940 or any future census, the time of closing the books for the return of taxes shall be May 1 of each year. (Acts 1913, p. 123; 1945, pp. 424, 425.)
92-6202. What property returnable.-The individual returns made by taxpayers to the tax receiver shall be for property held and subject to taxation on the first day of January, next preceding. (Acts 1913, p. 123.)
1 Such officers receive the returns of tax payers and not the payment of taxes. They are elected by the various counties. For their election and duties see 92-4601, et cetera, p.......... In some counties tax returns are made to County Tax Commissioners.

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545

92-6203. (1001) Return and collection of taxes on property unlawfully exempted.-The tax receiver shall have all property, whether exempted by the county authorities or not, which is required by law to be returned for taxes in the several counties in this state, returned for taxation, and the tax collector shall collect the taxes upon such property. (Acts 1889, p. 35.)

92-9919. (279 P. C.) Failure to have returned and to collect taxes on property unlawfully exempted by county authorities.-
Any tax receiver who shall fail to have !'eturned for taxation all property required by law to be returned for taxation, in violation of the provisions of section 92-6203, and any tax collector failing to collect taxes assessed on all such property, as required by that section, shall be guilty of a misdemeanor. (Acts 1889, p. 35.)

92-6204. (1064, 1066) Returns of mining companies and plantation owners; nonresidents.-Mining companies shall make their returns in the county where the mine is worked. Persons who have plantations located in counties other than the one of their residence shall return such plantations, together with the stock and other property employed thereon, in the counties where the plantations are respectively situated. This section shall apply to nonresidents who hold such property in this State. (Acts 1855-6, p. 275.)
92-6205. (1067) Returns of nonresidents, etc.-Lands and other property of nonresidents shall be returned in the county where the lands or other property are respectively situated. (Act 1840, Cobb, 1073.)

92-6206. (1068) Returns of taxable lands to be made by and to whom; description of lands.-All lands in this State subject to taxation, whether improved or unimproved, shall be returned by the person owning the same, or by his agent or attorney, to the tax receiver of the county where the land lies. The receiver shall require all persons making returns of lands in his county, to return the same by district, number, and section, if the lands have such designation, and when lands have no such designation, then by such description as will enable the receiver to identify them, and receivers shall not receive any returns of land which do not so
designate them. The Comptroller General* shall not allow any re-
* Now State Revenue Commissioner, see 92-8405, p. 3.

546

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ceiver who receives returns in any other manner compensation or percentage for his services. (Acts 1872, p. 77.)

92-6207. Returns of manufacturing companies and nonresidents. -The president of every manufacturing company in this State, and agent, general manager, or person in possession or charge of the business and property in this state of any nonresident person, firm, or corporation, shall be required to answer under oath, in addition to those provided by law, the following questions:
1. What is the true market value of the real estate of the company you represent, including the buildings thereon?
2. What is the true market value of your company's machinery of every kind?
3. What is the true market value of the real estate not used in the conduct of the business of your company?
4. What is the true market value of raw materials on hand on the day fixed for return of property for taxation?
5. What is the true market value of manufactured goods or articles on hand on the day for the return of property for taxation, whether at your principal office or in the hands of agents, commission merchants, or others?
6. How much money did your company have on hand the day fixed for the return of property for taxation, whether within or without the State?
7. State separately the true market value of the notes, bonds, and other obligations for money or property of every kind on hand the day fixed for the return of property for taxation.
Such company shall be taxed upon its entire property so ascertained, and the Comptroller General* is authorized to frame and have propounded any other questions which in his judgment will produce a fuller return. (Acts 1927, p. 94, 96; 1935, p. 63.)
92-6208. (1075) Return of personal property in county where business oonducted.-All persons, companies, and corporations except railroad, telegraph, telephone, express, sleeping and palace car, and such other companies as are required to make returns of the value of their properties and franchises to the Comptroller General* under the provisions of 92-2301 to 92-2309, 92-5901,
* Now State Revenue Commissioner, see 92-8405, p. 3.

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547

and 92-5902, conducting any business enterprise upon realty not taxable in the county in which such persons reside or the office of the company or corporation is located, shall return for taxation their stock of merchandise, raw materials, machinery, live stock, guano, commercial feJj;ilizer, and all other personalty employed in the operation of such business enterprises, together with the manufactured goods and all other property of such business enterprises, and notes and accounts made and the money used in the prosecution of such business enterprises on hand at the time for the valuation of property for taxation, including all personalty of whatsoever kind connected with or used in such enterprises in any manner whatsoever, in the county in which is taxable the realty wherein such business enterprises are located or carried on: Provided, that the agent in this State of any person, firm, or corporation resident without this State, who shall have on han,cj and for sale, storage, or otherwise, as such agent, merchandise OY other property, including money, notes, accounts, bonds, stocks, etc., shall return the same for taxation to the tax receiver of the county wherein the same may be situated, to be taxed for State and county purposes as other property in this State is taxed. (Act~ 1904, p. 54; 1927, pp. 94, 96; 1935, p. 62.)

92-6209. (1069) Retunl$ of real property of companies; property on or across county lines.-The president, superintendent, or agent of all manufacturing and other companies, whether incorporated or not, other than such companies as are required to make return of the value of their properties and franchises to the
Comptroller General * under the provisions of 92-2301 to 92-
2309, 92-5901, and 92-5902, and all persons and companies conducting business enterprises of any nature Whatsoever, shall return for taxation at its true market value all their real estate to the tax receiver of the county wherein said real estate is located: Provided, that if the real estate lies on or across the county line or county lines, and in two or more counties, it shall be returned to the tax receiver of the county wherein are located the main buildings containing the machinery or most of the main buildings, except that all canal and slack-water navigation companies shall make, through their respective executive officers or agents, returns to the tax receiver of each county in which the same is located, or through which the same shall pass in whole or in part, of the right of way, locks, and dams, toll-house structures, and all other real estate owned or used by said companies: Provided, that this law shall not make subject to taxation any property of
* Now State Revenue Commissioner, see 92-8405, p. 3.

548

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canal or navigation companies which is not subject to taxation by the laws of this State. (Acts 1903, p. 15; 1927, pp. 94, 96; 1935, p. 62.)

92-6210. Returns by owners of small telephone business.-Small telephone companies, or any person or persons doing a telephone
business, whose capital stock or property is of less value than $5,000, shall be required to make returns to the tax receivers of the counties in which such property is located, instead of making
returns to the Comptroller General. * (Acts 1927, p. 97; 1935, p.
65.)

92-6211. (1070) Wild lands; returns where land On or across county lines.-The owner of any wild lots or tracts of land through which county lines may run shall be allowed to return said lots or tracts of land in either county containing any portion of said lots or tracts of land. The tax collector, upon receipt of any return of wild lands, shall immediately transmit his receipt for such return to the person making same. (Acts 1880-1, p. 46; 1882-3, p. 47; 1904, p. 53.)

92-6212. (1071) Same; notice to nonresidents or their agents of receipt of returns and amount of tax due.-The receiver of tax returns shall notify nonresidents or their agents of the receipt of their returns immediately upon the receipt of the same by them, and the tax collectors, as soon as the digests are turned over to them, and the rate of tax levied, shall notify nonresidents or their agents of the amount of tax due by them. (Acts 1880-1, p. 45; 1882-3, p. 47.)

92-6213. (1072) Same; penalty for failure to perform duty prescribed by preceding section.-If any owner of land shall suffer injury by the failure of the tax collector to do his duty as prescribed in the preceding section, the officer so offending shall be liable on his bond to the person so injured for the full damage sustained, including all costs and expenses of redeeming or recovering his land or the value of the land not redeemed or recovered. (Acts 1880-1, pp. 45, 46; 1882-3, p. 43.)

92-6214. (1073, 1074) Same; notice by mail; payment of ac* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

549

counts for postage.-Notice forwarded by due course of mail should be held and deemed a sufficient compliance with the requirements of this law by the receiver and collector, who shall be allowed and paid their respective accounts annually incurred for postage in carrying out the requirements of this law, upon a sworn account properly audited by the officer or officers having charge of the county finances. (Acts 1882-3, p. 43.)

92-6215. (1087) Questions for taxpayers makin.g return.s.For the purpose of having a full and correct return of the real and personal property of this State, it shall be the duty of the receiver of tax returns to present a list to each taxpayer, which shall contain the following:
RETURNS OF POLL!, PROFESSIONS, AND REAL ESTATE
In what district did you make your returns last year?
Has property since been transferred? If so, to whom?
In what school district does your property lie?
Are you subject to poll tax? (Answer Yes or No.)
Are you a lawyer, doctor, osteopath, chiropractor, dentist, veterinary surgeon, optician, masseur, architect, public accountant, adjuster of fire losses, embalmer, civil, mechanical, hydrostatic or electrical engineer, president of an express, telegraph, telephone, railroad, street-railroad, steamboat or navigation company, electric light, sleeping-car company, palace-car company, building and loan association, investment and loan company, gas company, water-power company, doing business in this State, superintendent or general agent of any or either of said companies or institutions doing business in this State, the president of which does not reside in this State?
What is the market value of your lands, improved and unimproved, including buildings?
What is the market value of your city or town property?
RETURNS OF PERSONAL PROPERTY.
1. Questions to be answered by presidents of banks of this State:
1Return of poll is no longer required, as such tax has been repealed by General Assembly.

550

REVENUE LAWS OF GEORGIA

(a) How many shares in the bank of which you are president, and what is the market value thereof?
(b) How much capital have you in the bank of which you are president, as a sinking fund or surplus fund and undivided profits?
(c) What is the market value of real estate owned by the bank, including buildings thereon?
2. How much money or capital has the building association or the building and loan association of which you are the president, in loans?
3. What is the market value of all stocks of foreign corporations; all bonds of foreign or domestic corporations; all bonds of other States; all bonds of counties or municipalities of other States, owned by you, whether held in your own hand or on deposit within or without this State?
4. How much money did you have on hand on January 1, whether on deposit with others or not?
5. What was the value on that day of all the notes and accounts, or other evidences of debt, executions, fi. fas., etc., of every character and description, owned or possessed by you?
6. What was the market value of all your stock of goods, merchandise, and wares of every kind, including store fixtures, on hand on January 1?
7. What was the market value of all commercial fertilizers and phosphates of every kind held for sale by you for yourself, or as agent of another, on that day?
8. Give number of automobiles and motorcycles and bicycles owned by yourself, wife, child, or children. What is market value of same?
9. Questions to be answered by presidents of manufacturing corporations in this State:
(a) What is the true market value of the real estate of the manufacturing company you represent, including the buildings thereon?
(b) What is the true market value of your machinery of every kind?
(c) What is the true market value of the real estate not used in the conduct of the business of your company?

REVENUE LAWS OF GEORGIA

551

(d) What is the true market value of raw material on hand January I?
(e) What is the true market value of manufactured goods or articles on hand on January 1, whether at your principal office or in the hands of agents, commission merchants or others?
(f) How much money did your company have on hand on January 1, whether within or without this State?
(g) How much deposited in bank?
(h) State separately the true market value of the notes, accounts, bonds, stocks of nonresident corporations, and other obligations for money or property of every kind on hand on January 1.
(i) What other property of any kind did your company own on January 1, and what is the market value thereof?
10. How much capital have you invested in iron works, foundries and machine shops, including machinery and lands?
11. How much capital have you invested in mining, including lands?
12. What is the true market value as of January 1, of all your household and kitchen furniture, including crockery, tableware, silver, etc., and including books, pictures, carpets, pianos, organs, sewing machines, clocks, draperies, bedding, chairs, tables, etc?
13. What is the value of all your jewelry and watches, whether owned by you or your wife or minor children? Answer fully.
14. The number of horses and mules? The value thereof?
15. The number of cattle? The value thereof?
16. The number of sheep and goats? The value thereof?
17. The number of hogs? The value thereof?
18. The value of dogs owned by self or family?
19. The market value of carriages, wagons, buggies, gins, threshers, presses?
20. The market value of agricultural tools, implements and machinery, plows, hoes, axes, etc.?
21. The value of cotton, corn and other farm products on hand on January 1, and held more than one year from date of production?

552

REVENUE LAWS OF GEORGIA

22. The value of all other property not herein mentioned?
Every person shall return for taxes all jewelry and other property of every kind owned by his wife and minor children, unless the members of his or her family return their property for taxation. (Acts 1884-5, p. 28; 1886, p. 24; 1909, p. 72; 1921, p. 94.)

92-6216. (1091) Oath of persons making returns of taxable properly.-The oath to be administered to all persons making returns of taxable property for themselves or as agents of others, and to be attached to the lists as provided for in this law, shall be as follows: "I do solemnly swear that I have carefully read (or have heard read) and have duly considered the questions propounded in the foregoing tax list, and that the value placed by me on the property returned, as shown by said list, is the true market value thereof; and I further swear that I returned, for the purpose of being taxed thereon, every species of property that I own in my own right, or have contrQI of, either as agent, executor, administrator, or otherwise; and that in making said return, for the purpose of being taxed thereon, I have not attempted, either by transferring my property to another or by any other means, to evade the laws governing taxation in this State. I do further swear that in making said return I have done so by estimating the true worth and value of every species of property contained therein." This oath shall be subscribed by the person making the return, and the administering and taking of the oath shall be attested by the receiver of tax returns; but the oath of nonresidents, females, and sick persons may be taken and subscribed before any person authorized to administer an oath, and such person shall cause the same to be delivered to the tax receiver, who shall receive the same. (Acts 1884-5, p. 28; 1886, p. 24; 1909, p. 72.)

92-6217. (1092) Oath to be actually administered to property owner.-The receivers of tax returns of the several counties of this State shall, before receiving the returns of any property owner, actually administer the oath required by the preceding section, the oath being read by the property owner in the presence of and in the hearing of the tax receiver, or by the tax receiver tn the hearing and presence of the property owner. (Acts 1909, p.72.)
26-4009. (267 P. C.) False oath by taxpayer.-If any oath

REVENUE LAWS OF GEORGIA

553

taken by a taxpayer, in compliance with law, is false, the person taking it shall be guilty of false swearing, and shall be liable to be punished therefor as prescribed in section 26-4004. The entry in the digests of the taxpayer's returns shall be prima facie evidence of his having taken such oath.

92-9920. (278 P. C.) Failure of tax receiver to administer oath to taxpayer.-Any receiver of tax returns who shall fail to actually administer the oath to taxpayers as required by 92-6217, shall be guilty of a misdemeanor. (Acts 1909, pp. 36, 74.)

92-6218. (1079) Proceedings to determine county entitled to
tax return and payment.-If a county claims to be entitled to the return and taxation of any property returned or about to be returned in another county, such county may apply to the superior
court of such latter county, in a petition to which the taxpayer and all the counties claiming such taxes shall be made parties, for direction and judgment as to which county is under the law entitled to such return and taxes. If a county claims to be entitled to the return and taxation of any property returned or about to be returned in another county by any person, firm, partnership,
association or corporation to the Comptroller General, * the county
disputing and traversing said return may apply to the superior court of the county in which the taxpayer has located the property
in the return to the Comptroller General,* for direction and judg-
ment as to which county under the law is entitled to such return and taxes; and all the counties claiming said taxes, the taxpayer
and the Comptroller General* shall be made parties in said cause.
The proceedings hereunder shall be the same in all respects as in other suits in equity except that such petition shall be for final trial at the first term of the court and shall as in other cases be reviewed by a bill of exceptions to the Supreme Court of Georgia: Provided, that this section shall not be construed as affecting
the law relative to returns to be made to the Comptroller General '. otherwise than by providing a venue for determining a dispute on tax rights as herein set forth. (Acts 1903, p. 16; 1913, p. 38;
1946, pp. 726, 753.)

92-6219. (1079) Same; change of venue.-If any officer of the county, suing, having charge of the fiscal affairs of said county,
* Now State Revenue Commissioner, see 92-8405, p. 3.

554

REVENUE LAWS OF GEORGIA

can make the affidavit required by 3-212, the judge of the superior court before whom the petition for relief is brought shall change the venue to an adjoining county. (Acts 1903, p. 16; 1913, p. 38; 1931, pp. 7, 32.)

92-6220. (1079) Same; costs.-The losing party in the contest shall pay all costs. (Acts 1903, p. 16; 1913, p. 38; 1931, pp. 7, 32.)

92-6221. (1079) Same; restraint applicable only to taxes in dispute.-The taxes due the State and the undisputed taxes due the counties contesting shall not be held up and the restraint shall apply only to the taxes in dispute under the issue, which shall be plainly set forth in the petition. (Acts 1903, p. 16; 1913, p. 38; 1931, pp. 7, 32.)

92-6222. (1080) Same; taxes collected pending litigation, how disposed of.-Pending the determination of the cause, accruing taxes shall be collected by the officers of the county to which returns may have been made by the taxpayer; but should another county be adjudged entitled to said taxes, judgment shall be entered in favor of the county entitled against the county collecting for the portion thereof paid into the treasury of said collecting county. (Acts 1903, p. 16.)

92-6223. (1080) Same; adjustment of differences.-Should the amount of taxes so recovered exceed for any year the amount that would have been assessed for that year on the return as made by the taxpayer, had it been made in the county entitled, such excess shall be decreed to be returned to the taxpayer; should it fall short, execution shall be issued by the officers of the county entitled, as in case of defaulting taxpayers. (Acts 1903, p. 16.)

92-6224. (1081) Same; commissions of tax receivers or tax collectors ,pending suit.-N0 commission shall be paid to the tax receiver or tax collector on State and county taxes collected pending suit over it, as above provided, but the county's portion of said tax, together with commissions on State and county taxes allowed said officers, shall be paid into the county treasury of the county collecting, to await the decision of said cause, and upon the final determination thereof the officers of the county adjudged entitled shall receive their legal commissions. The State taxes

REVENUE LAWS OF GEORGIA

555

collected pending such suit shall be forwarded to the Comptroller
General* by the officer collecting, as though no such suit were
pending; but commissions allowed thereon shall be paid into the
county treasury of his county to await the determination of said
suit, as above provided. (Acts 1903, p. 16.)

92-6225. (1082) Negligence of tax receiver no excuse for failure to make return.-It shall not be an excuse for any person's not making a return of his taxes as the law requires, that the tax receiver has failed to advertise the time of his attendance in the militia districts or his failure to fill his appointments therein.

92-6226. (1083) Return by one whose return has been refused by tax receiver.-A person whose return is refused may save a double tax by making his return to the ordinary or other authority having charge of county affairs, together with an affidavit in writing that he tendered said return to the tax receiver, stating the time when, place where, and persons present, and that it was refused.
92-6227. (1084) Claim of right to assess is not refusaI.-The claim of the tax receiver of the right to assess a taxpayer's property is not a refusal to receive a return.
92-6228. (1113) Taxes for former years, how returned and colleeted.-Receivers and collectors are required to receive the returns and to collect the taxes thereon for former years, when any person is in default, which taxes shall be assessed according to the law in force at the time the default occurred, and it shall be so specified in the digest. (Act 1813, Cobb, 1060.)
92-9918. (277 P. C.) Refusal of tax receiver to receive returns, etc.-Any tax receiver who shall refuse to receive any return of taxes when properly tendered in the presence of a witness and within the time the law requires, shall be guilty of a misdemeanor.

92-6301. (1093) Lists for tax returns to be furnished to tax receivers; number; contenb.-It shall be the duty of the Comptroller General* to have the lists provided for in this law printed with the oath required by 92-6216 attached thereto, and at the time
* Now State Revenue Commissioner, see 92-8405, p. 3.

556

REVENUE LAWS OF GEORGIA

of forwarding the digests to the receivers of tax returns, he shall forward to each receiver of tax returns a sufficient number of such lists to enable him to take the returns of the taxpayers of his county; the lists shall be so arranged as to make the items in the same correspond as nearly as practicable with the items on the digests as furnished to the receivers of tax returns. (Acts 1884-5, p. 28; 1886, p. 24.)

92-6302. (1088) Lists for tax returns; incorporation and arrangement of questions.-It shall be the duty of the Comptroller
General* when he causes to be printed the lists which are to be
presented to the taxpayer, to incorporate therein the questions provided in 92-6215, and to so arrange them as to require a separate answer to each question. He shall include any other question in said lists which in his judgment will cause a fuller return of and reach property subject to taxation under the laws of this State, and shall omit from said lists such questions as are more explicitly covered and set forth in this Title. (Acts 1909, p. 74.)
92-6303. (1096) County tax digests; number; when and to whom fumished.-The tax receiver shall make out three legible county tax digests and, when the tax returns shall have been finally adjusted and fixed as provided in 92-7003 to 92-7006, he shall furnish one copy of the revised and corrected digest to
the Comptroller General, * one to the ordinary or other authority
having charge of county affairs, and one to the tax collector. ~ (Acts 1851-2, p. 291; 1913, p. 123.)
92-6304. (1094) Form and size of tax digests; binding and labeling.-The receivers of tax returns in making the digests shall conform to the forms furnished and each digest shall be of uniform size, and when returned shall be bound and labeled. (Act 1845, Cobb, 1076. Acts 1913, p. 123.)
92-6305. (1095) Returns, how entered in digests.-Land and interests in land, together with the returns of personal estate and other interests the subject of taxation, shall be returned and set down in the digest in separate columns according to the classifi-
cation furnished the receivers by the Comptroller General* in
each year, and their aggregate value extended. (Acts 1851-2, p.290.)
... Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

557

92-6306. (1085) Names to he entered on tax digests in full.Receivers of tax returns shall enter on their digests the first name in full of all taxpayers. (Acts 1876, p. 15.)

92-6307. (1086) Entry on digest of names of colored persons.The tax receivers shall place the names of the colored taxpayers, in each militia district of the county, upon the tax digest in alphabetical order. Names of colored and white taxpayers shall be made out separately on the tax digest. (Acts 1894, p. 31.)

92-6308. (1116) Returns by receivers and collectors of taxes paid by colored people.-The several receivers of tax returns and tax collectors in this State, or other officers performing similar
duties, shall make a report to the Comptroller General* of the
character and amount of all taxes returned or paid by colored
taxpayers in this State, and the Comptroller General* in his annual
report shall make a general exhibit of the character and amount of the taxes so returned. (Acts 1874, p. 109.)

* Now State Revenue Commissioner, see 92-8405, p. 3.

558

REVENUE LAWS OF GEORGIA

CHAPTER 9.
ASSESSMENT OF UNRETURNED AND UNDERVALUED PROPERTY.
92-6601. (1105) Defaulters to be doubly taxed.-If a person fails to make a return, in whole or in part, or fails to affix a value to his property, the receiver shall make the valuation and assess the tax thereon, and in all other respects make the return for the defaulting person from the best information he can obtain, and he shall double the tax in the last column of the digest against such defaulter, after having placed the proper market value or specific return in the proper column; and for every year's default the defaulter shall be taxed double until a return is made. (Act 1813, Cobb, 1059. Act 1845, Cobb, 1076. Act 1847, Cobb, 1078. Acts 1851-2, p. 290; 1863-4, p. 49; 1873, p. 20.)
92-6602. (1106) Property not returned to be doubly taxed.If there is taxable property, real or personal, in a county, that is not returned by any person to the satisfaction of the receiver, when he comes to conclude his digest, and he does not know the owner, it is his duty to assess and double-tax it, describing it particularly; and the same power is conferred on the tax collector as to such property, when not assessed or when overlooked by the receiver.
92-6603. (1107) When defaulters liable for double tax.-If persons who are required to return land in the counties where situated fail to do so, they shall be liable only for the amount assessed by the receiver, unless they fail to pay such amount by the time required; in which event the collector shall collect the double tax and issue process therefor.
92-6604. (1070) Wild lands subject to double tax, when.Any wild lands not returned for taxes in the county in which they may be shall be subject to double tax, as other property. (Acts 1880-1, p. 46; 1882-3, p. 47; 1904, p. 53.)

REVENUE LAWS OF GEORGIA

559

92-6605. (1114) Estate not liable to double tax, when.-The estate of any person shall not be liable for default when said person shall die before the time expires for making returns for the year, and the representative or any heir may return the same, and in any event, for that year, such estate shall not be liable to double tax. (Act 1843, Cobb, 1057.)

92-6606. (1108) Defaulting ta~payer, how relieved.-When a taxpayer has been returned as a defaulter and doubly taxed,
either by the receiver or collector, the ordinary or other authority having charge of county affairs is authorized to relieve the defaulter of the penalty for default at the time the ordinary or such other authority allows the collector his insolvent lists: Provided, that said taxpayer shows to such ordinary or such other authority by satisfactory evidence, that either from providential or other good cause he had no opportunity to make his returns to the receiver of tax returns, and at the time of such release promptly pays his proper tax and $1 to the collector as his fee.
The collector shall promptly inform the Comptroller General* of
such release and the amount of taxes paid. (Acts 1860, p. 59.)

92-6607.__ (1109) Defaulters, how relieved from double tax.All defaulters may at any time, and for the same causes, before
the digest is made up and ready to be sent to the Comptroller, *
save the double tax by likewise making their returns to the ordinary or other authority having charge of county affairs, and paying him $1, and the ordinary or such other authority shall give a copy of such returns instanter to the receiver, and he shall enter it in the several digests. (Act 1804, Cobb, 1051.)

92-6608. (1110) Tax defaulter's oath.-The ordinary or other authority having charge of county affairs shall require the taxpayer to swear to the cause of his delay, and shall state the same in the copies of the returns furnished the receiver.

92-6609. (1111) Persons wrongly judged as tax defaulters, how relieved.-Whena person shall have lawfully returned and paid his taxes in one county, and is treated as a defaulter in another for the same tax or any portion thereof, the grand jury or the ordinary or other authority having charge of county affairs, of the county claiming the tax, may discharge said defaulter, which
* Now State Revenue Commissioner, see 92-8405, p. 3.

560

REVENUE LAWS OF GEORGIA

shall exempt him from liability for such default, and shall authorize the Comptroller* to credit the collector for the same. (Act 1815, Cobb, 1062.)

92-6701. Undervaluation of property or failure to return.-
When the owner of property has omitted to return the same for ta}~ation at the time and for the years the return should have been made, or having returned his property or part of same, has grossly undervalued the property returned, or his property has
been assessed for taxation at a figure grossly below its true value, such owner, or, if dead, his personal representative or representatives, shall return such property for taxation for each year he is delinquent, whether delinquency results from failure to return or from gross undervaluation, either by the delinquent or by asses-
sors, said return to be made under the same laws, rules and regulations as existed during the year of said default, or the year in which said property was returned or assessed for taxation at figures grossly below its true value: Provided, that no lien for such taxes shall be enforced against any specific property which
has previously been alienated or incumbered, and is in the hands of an innocent holder without notice. (Acts 1918, p. 232.)

92-6702. Notice by tax receiver.-When such property is of that class which should be returned to the tax receiver of the county, the said tax receiver shall notify in writing such delinquent, or, if dead, his personal representative or representatives, of such delinquency, requiring that a return shall bp. made thereof within 20 days. (Acts 1918, p. 233.)

92-6703. Assessment of value by tax receiver.-If the delinquent or his personal representative or representatives, as provided under 92-6702, refuses or fails to return such property after notice given him, the tax receiver shall as~ess such property for taxation from the best information he can obtain as to its value for the years in default, and notify such delinquent of the valuation, which shall be final, unless the person so notified shall claim that it is excessive, in which event the further procedure shall be by petition in equity in the superior court of the county where such property is assessed. The assessments when completed and entered upon the tax digests shall be adopted and used by the county boards of education or other school authorities authorized by law to levy taxes for school purposes in counties or school districts in lieu of requiring separate returns or arbitrations for pur-
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

561

poses of school taxation: Provided that the taxpayer may contest the taxability of his property for school purposes by petition in equity in the superior court of the county where said property is assessed: Provided, further, if the county board of tax assessors has previously passed upon the assessment of this same property for the year involved, then any reassessment of this property heretofore or hereafter made by the tax receiver under this Chapter, shall be void. (Acts :1910, p. 28; 1918, p. 234; 1943, p. 243.)

92-6704. Issue of taxability raised by petition in equity.-If the delinquent or his personal representative or representatives, under 92-6702, disputes the taxability of such property, he may raise that question by petition in equity in the superior court of the county where said property is assessed. (Acts 1918, p. 234.)

92-6705. Review by county tax assessors of additional or deficiency assessments.-In all cases where additional or deficiency assessments are made, or have heretofore been made, by county tax receivers or tax commissioners as provided in this Chapter, such assessments or additional assessments shall be presented to the board of tax assessors of the county wherein such assessment is made, and such board of tax assessors shall by majority thereof determine, amend or disapprove such assessments in writing. All provisions of the law as to giving notice of assessments, arbitration and subsequent procedure, applicable to other assessments of valuation by the board of tax assessors shall apply to the assessments by the board of tax assessors herein provided for. (Acts 1943, pp. 243, 244.)

92-6804. Assessment by tax receivers; arbitration; school tax. -Where the property subject to tax is such as is returnable annually to the tax receiver of the county, that officer shall assess the same at the valuation fixed in the annual returns, if satisfactory to him; if not, he shall within 30 days after receiving said returns, make an assessment of said property from the best information he can procure, and notify, in writing, the person or officer making the returns, who shall have the privilege within 20 days after receiving such notice, to refer the question of the true value to arbitrators, one to be chosen by himself and one to be chosen by the tax receiver, with power in the two so chosen to choose an umpire in case of disagreement, and their award shall be final. Said assessment, when completed and entered upon the tax digest, shall be adopted and used by the county boards of education or

562

REVENUE LAWS OF GEORGIA

other school authorities authorized by law to levy taxes for school purposes in counties or school districts, in lieu of requiring separate returns or arbitrations for purposes of school taxation. Should the taxpayer desire to contest the taxability of said property under this section, he may do so by petition in equity in the superior court of the county where said property is assessed. Should the two arbitrators provided for in this section fail to agree upon the value of the property, and fail to name an umpire within 20 days after their appointment, the umpire shall be named by the ordinary or county board of commissioners, as the case may be.1 (Acts
1910, pp. 22, 24.)

1 Return of other property is made to State Revenue Commissioner. For such returns see:
Returns of Property Tax from Railroads and Utilities, 92-2601, et cetera, p. 616. Return of Intangible Personal Property, 92-114, et cetera, p. 629.

REVENUE LAWS OF GEORGIA

563

CHAPTER 10.
EQUALIZATION OF ASSESSMENT.
92-6901. Application of Chapter.-Nothing in this Chapter shall apply to those persons, firms or corporations who are required to
make their returns to the Comptroller General.* (Acts 1913, pp.
123, 129.)
92-6902. When tax receiver shall present returns to county assessors.-Within 10 days after the first day of April of each year the tax receiver of each county sha.ll present the tax returns of the county for the current year to the county board of tax assessors created by this Chapter for the purpose hereinafter contemplated and provided. (Acts 1913, p. 123; 1945, p. 423.)
92-6903. County board of tax assessors; creation; appointment; commission.-There is hereby established in each of the several counties of this State, a county board of tax assessors, which board shall consist of three members to be appointed by the board of county commissioners, or by a majority thereof, or by the ordinary in counties which have no board of county commissioners. The order making such appointment shall be regularly entered upon the record of the superior court of the county, and a certificate from the clerk of the superior court reciting said order, and that such person has taken the oath required by law, shall constitute the commission of the members and no other or further commission shall be required. (Acts 1913, pp. 123, 124.)
92-6904. Term of office; vacancies.-The members of the county board of tax assessors shall be appointed for a term of six years and until their successors are duly appointed and qualified. In case of a vacancy in the board at any time, caused by death, resignation, removal or otherwise, the vacancy shall be filled and the
* Now State Revenue Commissioner, see 92-8405, p. 3. Returns which are
made to the Revenue Commissioner are set out in 92-5901, p. 618.

564

REVENUE LAWS OF GEORGIA

appointment shall be made for the remainder of the unexpired term in the same manner as herein provided for the appointment of the members of the board. (Acts 1913, pp. 123, 124.)

92-6905. Qualifications of County tax ass"essors.-lVIembers of the board shall be freeholders and residents of the county, and if any member of said board shall at any time cease to be a freeholder or resident, he shall vacate his office, and the vacancy shall be filled in the manner hereinbefore provided. (Acts 1913, pp. 123, 125.)

92-6906. Oath.-The members of the board shall take an oath before the judge or the clerk of the superior court of the county to faithfully and impartially perform the duties imposed upon them by this law, and also the oath required of all civil officers. (Acts 1913, pp. 123, 125.)

92-6907. Assessors ineligible to hold other office.-The members of the board, during the time they hold their offices and for one year thereafter, shall be ineligible to hold any State, county or municipal office, but they may be reappointed to succeed themselves as members of said board. (Acts 1913, pp. 123, 125.)

92-6908. Compensation.-The members of the board shall be paid as compensation for their services such an amount as may be fixed from time to time by the board of county commissioners or ordinary, as the affairs of the county may be under the jurisdiction of the one or the other: Provided, that the compensation to be paid said members shall not be less than $3 per day each, for the time they are in actual discharge of the duties required of them. The compensation of the members of said board, and such other expenses as may be necessary to be incurred in the performance of the duties of the board, shall be paid from the county treasury in the same manner as other payments by the county are made. (Acts 1913, pp. 123, 125.)

92-6r09. Removal frem office, prcceedings for; bill of exceptions.-Upon petition by 10 or more frBeholders of the county to the judge of the superior court in term time or at chambers, that anyone or more members of the board of county tax assessors are disqualified, or are not properly and impartially discharging their duties, or are discriminating in favor of certain citizens

REVENUE LAWS OF GEORGIA

565

or classes of citizens and against others, the said judge shall cite the members so complained of, to appear before him at a time and place in the county to be fixed in said citation, not less than 20 nor more than 40 days from the date of the presentation of said petition, and make answer to said petition. A copy of said petition shall be attached to said citation and service thereof may be made by any sheriff, deputy sheriff or constable of this State. The officer making the service shall serve copies and return the original petition and citation to the clerk of the court as other process is now returned. At the time and place fixed in said citation, unless postponed for reasonable cause, the judge shall hear and determine the matter without the intervention of a jury and shall render such judgment and order as may be right and proper, either dismissing the petition or removing the offending member or members of said county board of tax assessors from office and declaring a vacancy therein. If either party to the controversy is dissatisfied with said judgment and order, such party may take the same to the Court of Appeals by bill of exceptions as in other cases. (Acts 1913, pp. 123, 125; 1946, pp. 726, 755.)

92-6910. Chairman and secretary of board; ernployrnent of agent to seek out unreturned property.-The county board of tax assessors shall elect one of their number as chairman for such term as they shall fix. The board shall have authority to employ a competent person to serve as secretary. He shall keep a record of the proceedings of the board, and shall receive for his services in this capacity such compensation as may be fixed by the board of county commissioners or other authority in charge of the financial affairs of the county but not less than $3 per day while actually attending sessions of the board; the same to be paid out of the county treasury in the same manner in which other county payments are made. The board shall have authority to employ agents to seek out all unreturned taxable stocks and bonds together with all other classes of unreturned taxable property in the county and bring it to the attention of said board. Said agent shall be allowed for such services a commission of not more than 10 per cent. of the amount of tax collected by the county for county and school purposes from such unreturned property so discovered and placed on the digest by the efforts of said agents. The commis-
sion * allowed said agents shall be paid from the county treasury
out of the amounts so placed on the books by the said agents
* Now State Revenue Commissioner, see 92-8405, p. 3.

566

REVENUE LAWS OF GEORGIA

and when collected by the county as a part of the expense of said board. (Acts 1937, pp. 517, 518.)

92-6911. Meeting of board; duties.-The board of county tax assessors in each county may meet at any time to receive and inspect the tax returns to be laid before them by the tax receiver as hereinbefore provided. The board shall examine all the returns of both real and personal property of each taxpayer, and if in the opinion of the board any taxpayer has omitted from his returns any property that should be returned or has failed to return any of his property at a just and fair valuation, the board shall correct such returns and shall assess and fix the just and fair valuation to be placed on the property and shall make a note thereof and attach the same to the returns. It shall be the duty of the board of see that all taxable property within the county is assessed and returned at its just and fair valuation and that valuations as between the individual taxpayers are fairly and justly equalized so that each taxpayer shall pay as near as may be only his proportionate share of taxes. When any such corrections, changes or equalizations, shall have been made by the board, the board shall, within a period of five days, give notice to any taxpayer of any changes made in his returns, either personally or by leaving same at his residence or place of business or by sending said notice through the United States mails to his last known place of address. In all cases where an assessment is made or return is changed or altered by authority of the county tax assessors, as herein provided, and notice is not given personally to the taxpayer, as herein p,rovided, the notice of such assessment or of such change shall be posted in front of the courthouse door, which posted notice shall contain the name of the owner liable to taxation, if known, and a brief description of the property, if owner is unknown, together with a statement that the assessment has been made, or the return changed or altered as the case may be, and need not contain other information. It shall be the duty of the ordinary of the county to make a certificate as to the posting of such notice, which certificate signed by the ordinary shall be recorded by the board of tax assessors in a book kept for that purpose. A certified copy of such certificate of the ordinary duly authenticated by the secretary of the board, shall constitute prima facie evidence of the posting of such notice as required by law. (Acts 1937, pp. 517, 519.)

92-6912. Arbitration by county boards of tax asseslOrs.-If any taxpayer is dissatisfied with the action of the board, he may

REVENUE LAWS OF GEORGIA

567

within 10 days from the giving of said notice in case of residents, and within 20 days in case of nonresidents of the county, give notice to the board that he demands an arbitration, giving at the same time the name of his arbitrator; the board shall name its arbitrator within three days thereafter and these two shall select a third, a majority of whom shall fix the assessments and the property on which said taxpayer shall pay taxes, and said decision shall be final, except as far as the same may be affected
by the findings and orders of the State Revenue Commission* as
hereinafter provided. The said arbitrators shall be freeholders of the county and shall render their decision within 10 days from the date of the naming of the arbitrator by the board. In the event the two arbitrators provided for in this section fail to name a third within 20 days after their appointment, he shall be named by the ordinary or county board of commissioners, as the case may be. Before entering upon a hearing the arbitrators shall take an oath before the tax receiver or before the chairman of the board of local assessors, who is hereby authorized to administer oaths, that they will faithfully and impartially make a true and just assessment of the tax returns and property in question, and will determine the matters submitted to them, according to law and justice and the equity of the case. (Acts 1913, pp. 123, 127; 1918, pp. 230, 231; 1931, pp. 7, 35. 150 Ga. 691, 697 (105 S. E. 243); 143 Ga. 368, 371 (85 S. E. 187) ; 254 U. S. 64, 70 (41 Sup. Ct. Rep. 27; 65 L. Ed. 134).)

92-6913. Duty to ascertain what property is subject to taxation. -It shall be the duty of the board to diligently investigate and inquire into the property owned in the county for the purpose of ascertaining what property, real and personal, is subject to taxation in the county and to require its proper returns for taxation. The board shall make such investigation as may be necessary to determine the value of any property upon which for any reason all taxes due to the State or to the county have not been paid in full as required by law, and, in all cases where the full amount of taxes due the State or county have not been paid, it shall be the duty of the tax assessors to assess against the owner, if known, and the property, if the owner is not known, the full amount of taxes which has accrued and which may not have been paid at any time within the statute of limitations. In all cases where taxes are assessed against the owner of property, the tax assessors may proceed to assess the same against the owner thereof according to the best information obtainable and such assessment, if
* Now State Revenue Commissioner, see 92-8405, p. 3.

568

REVENUE LAWS OF GEORGIA

otherwise lawful, shall constitute a valid lien against the property so assessed. In all cases where unreturned property is assessed by the board after the time provided by law for making tax returns has expired, the board shall add to the amount of State and county taxes due a penalty of 10 per cent., except that if the principal sum of the tax so assessed is less than $10 in amount, the board shall add to the amount of State and county taxes a penalty of $1. The penalty herein provided shall be collected by the county tax collector or the county tax commissioner and in all cases paid into the county treasury and remain the property of the county. (Acts 1913, pp. 123, 128; 1937, pp. 517, 521.)

92-6914. Power to summon witnesses and require production of books and papers.-The board shall have authority to issue subpoenas for the attendance of witnesses and to require by subpoena duces tecum the production by any person, firm or corporation of any books, papers or documents which may contain any information material upon any question relative to the existence or to the liability of property subject to taxation, or the question of the identity of the owner of property liable to taxation, or other matters necessary to the proper assessment of taxes lawfully due the State or county. Such subpoenas or subpoenas duces tecum may be issued in the name of the board, signed by anyone or more members of the board, or by the secretary thereof, and served upon a taxpayer or witness or any party required to produce documents or records five days before the day upon which any hearing by the board of tax assessors is scheduled, at which the attendance of such party or witnesses, or the production of such documents is required. If any witness subpoenaed by any such board of county tax assessors, as authorized by this section, shall fail or refuse to appear, or shall fail or refuse to answer questions propounded, or shall fail or refuse to produce any books, papers or documents required to be produced by an order of such board, except upon a legal excuse which would relieve such witnesses of the obligation to attend as witnesses or to produce such documents before the superior court, if lawfully required to do so, such person shall be guilty of contempt and shall be cited by said board to appear before a judge of the superior court of such county, and such judge shall have the same power and jurisdiction to punish such person for contempt and to require and compel the giving of such testimony or the production of such books and records, as in cases of contempt committed in the presence of the court and as in cases pending in such court. (Acts 1937, pp. 517, 522.)

REVENUE LAWS OF GEORGIA

569

92-6915. Valuation of property.-The county board of tax assessors may, by rules or regulations consistent with the provisions of this Chapter, provide the manner of ascertaining the value for taxation of any property, real or personal, not appearing in the digest of any year within the period of the statute of limitations; it being the purpose and intent of this law to confer upon the said board full power and authority necessary to have placed upon the digest an assessment or a valuation of all property in the county of every character which is subject to taxation and for which either State or county taxes may not have been paid in full: Provided, that nothing in this section shall apply to those persons, firms and corporations who are required to make their returns to the Comptroller General. * (Acts 1937, PP. 517, 523.)

92-6916. Service of papers in cases hefore county boards of tax assessors.-Whenever under the provisions of this law, any notice, subpoena or writing is required to be given or served, the same may be served by any sheriff or his deputy, or by any lawful constable except as otherwise herein provided; and such officer shall be paid for his services the same fees as are paid officers for serving similar process in civil suits; and the same shall be paid from the county treasury in the same manner as other payments by the county are made. (Acts 1913, pp. 123, 129.)

92-6917. Revision and assessment to he completed when. Digest sent to State Revenue Commissioner.-The county boards of tax assessors shall complete their revision and assessment of the returns of taxpayers in their respective counties by June 1 of each year. The tax receiver shall then immediately forward one copy of the completed digest to the State Revenue Commissioner for examination and approval. (Acts 1913, pp. 123, 129; 1931, pp. 7, 35; 1945, p. 251.)
92-6918. Local laws and general laws with local application not repealed.-It is not the intention or the purpose of this law to repeal any prior law granting to any county board of tax assessors additional powers or authority not herein contained. (Acts 1937, pp. 517, 523.)

92-7002. Duty to examine tax digests; adjustments; notice.It shall be the duty of the State Revenue Commission* to carefully
* Now State Revenue Commissioner, see 92-8405, p. 3.

570

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examine the tax digests of the several counties, filed in the office of the Comptroller General,* and to compare said digests for the purpose of ascertaining whether the tax valuation of the various classes of property as made in the respective counties is reasonably uniform as between the respective counties. It is the purpose and intent of this law to bring about as far as practicable an equalization throughout the state of the values of the various classes of property subject to be taxed, so that the values fixed in one county shall not be out of due proportion to the values fixed in other counties on the same classes of property. If it shall appear to the state Revenue Commission* that in anyone or more of the counties the taxable values fixed upon anyone or more classes of property are not reasonably uniform with the values fixed upon the same classes of property in other counties, the said Commission* shall investigate and inquire as to the reason therefor, and, after making such investigation and comparison, shall have authority to adjust and equalize the same, either by adding a fixed per centum to the county valuation of any class of property in any county, if they find the county valuation too low, or by deducting a fixed per centum from the county valuation if they find the county valuation too high, as may appear to be just and right between the counties; and the State Revenue Commission* shall thereupon notify by United States mail the chairman of the county board of tax assessors of the county affected that the county valuations upon the classes of property specified in said notice shall be raised or lowered by the per centum fixed by the State Revenue Commission,* and the Comptroller General* shall thereupon return to said county its tax digest for correction accordingly. (Acts 1913, pp. 123, 130; 1931, pp. 7, 35.)

92-7003. Changes or corrections by county board of assessors.Upon the giving of notice by the State Revenue Commission* of changes or corrections to be made in the county tax digest, it shall be the duty of the chairman of the county board of tax assessors of the county affected, to call immediately a meeting of said county. board, and at said meeting the board shall correct the county valuation upon the class or classes of property speci-
fied by the State Revenue Commission, * so as to make the same
conform to the findings of said Commission* by applying uniformly to the specified class or classes of property the fixed per centum of increase or of decrease specified by said Commission* and by raising or lowering all the individual returns of all the
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENVE LAWS OF GEORGIA

571

taxpayers of the county upon the specified class or classes of property accordingly. (Acts 1913, pp. 123, 131; 1931, pp. 7, 35.)

92-7007.1 Annual visit to each county by Commissioner; expenses.-It shall be the duty of the State Revenue Commission* to visit annually the several counties of the State for the purpose of familiarizing themselves with the character and value of the several classes of taxable property therein, of investigating the work and methods adopted by the boards of county tax assessors and to ascertain wherein existing laws are defective or are improperly or negligently administered and to report the results of their investigation and the facts ascertained to the Governor from time to time when required by him. The actual expenses of said Com-
mission* incurre'd in complying with the requirements of this
section shall be paid by the State treasury from funds not otherwise appropriated. (Acts 1913, pp. 123, 133; 1931, pp. E, 35.)

* Now State Revenue Commissioner, see 92-8405, p. 3.
1 Sections 92-704, 92-705, and 92-706 have been repealed. (Acts 1937-38, Ex.
Sess., pp. 77, 91; 943 PP 204, 208.)

572

REVENUE LAWS OF GEORGIA

CHAPTER 11.
LEVY OF TAX.
92-5703. (1010) Tax to be levied by whom.-All property or other things of value subject to taxation shall be returnedl by the taxpayers as provided by law at its fair market value, and shall be taxed according to its value on a levy to be made by the Gov-
ernor, with the assistance of the Comptroller General. * (Acts
1851-2, p. 291; 1909, p. 37.)
92-5704. (lOll) Levy to be made when.-Each year, as soon as the value of the taxable property is substantially known by
the Comptroller General,* he shall assist the Governor in making
the levy, and immediately send to each tax collector written or printed notices of the Governor's order, and also publish a copy thereof for the space of 30 days in some public newspaper of general circulation published at the seat of Government. (Acts 1851-2, p. 291.)
92-5705. (1012) Amount of taxes to be levied.-The amount of taxes levied shall not exceed the actual annual wants of the State Government, exclusive of the commissions of collectors and receivers, and any other expense that may lawfully be incurred in assess;ng and collecting them.2
92-111. Ad valorem tax for sinking fund for retirement of State bonds and to meet appropriations.-The Governor, by and with
the assistance of the Comptroller General, * is authorized and em-
powered to levy and assess annually an ad valorem tax on the taxable property of this State, at such rate as may be sufficient to raise a net amount of $100,000 as a sinking fund to payoff and retire the valid outstanding bonds of the State as they fall due, as required by Article VII, Section XIV, Paragraph I, of the
* Now State Revenue Commissioner, see 92-8405, p. 3.
1 For return of property see 5701, et cetera, p. 577. 2 For levy of county taxes, see 92-3801, p. 748.

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573

Constitution ( 2-6201). The tax shall be specially levied and collected,and separate accounts of the same shall be kept by the State Treasurer, and the said amount so received each year shall be applied to paying off and retiring the valid bonds of the State, maturing in their order continuously. All bonds retired under the provisions of this section shall be canceled and stamped by the Treasurer with the words "sinking funds," and filed in his office. In addition to the foregoing levy, the Governor, by and with the
assistance of the Comptroller General,* shall levy and assess such
additional rate of tax on the taxable property of this State as may be necessary to meet the appropriations of the General Assembly for each succeeding year. The aggregate ad valorem tax levy in anyone year shall not exceed the tax rate limit fixed by the Constitution of this State. (Acts 1927, p. 57; 1935, p. 12.)

* Now State Revenue Commissioner, see 92-8405, p. 3.

p,.:

574

REVENUE LAWS OF GEORGIA

CHAPTER 12.
COLLECTION OF TAX.
92-5601. (1192) Collector not to collect until digest filed.If any tax collectorl shall collect or attempt to collect any taxes before the receiver has completed and transmitted his digest to
the Comptroller General, * unless specially so ordered by such
officer or allowed by special enactment, he shall forfeit to the State double the amount so collected or attempted to be collected, such forfeiture to be collected by execution issued by the Comp-
troller General. *
92-5602. (1193) Governor may vacate commissions of defaulting tax collectors, when.-The Governor may vacate the commissionssions of defaulting tax collectors or of tax receivers failing or refusing to do their duty, give bond, or take the oath required by law; and in such event the vacancy shall be filled in the manner prescribed for other vacancies. (Act 1826, Cobb, 1260.)
92-5706. (1013, 1044) Funds in which taxes are to be paid.Taxes shall be paid in lawful money of the United States, free of any expense to the State.2 (Act 1804, Cobb, 1051. Acts 1851-2, p.291.)
92-5707. (1140) Taxes to be paid before other claims. Property always subject.-Taxes shall be paid before any other debt, lien, or claim whatsoever, and the property returned or held at the time of returning them, or thereafter, shall always be subject. (Act 1804, Cobb, 1050.)
92-5708. (3333) Time liens for taxes attach to property of tax-
* Now State Revenue Commissioner, see 92-8'405, p. 3.
1 Tax Collectors are County officials, see 92-4701, et cetera, p. 738, for their election and duties.
2 Jury script may be used toward payment of county taxes of the person holding same, see 92-3804, p. 748.

REVENUE LAWS OF GEORGIA

575

payers and tax collectors. Priority of Hens.-Liens for taxes, whether ad valorem, specific, or occupation, due the State, any county thereof, or municipal corporation therein, shall cover the property of taxpayers liable to tax, from the time fixed by law for valuation of the same in each year until such taxes are paid, and the property of tax collectors and their sureties from the time of giving bond until all the taxes for which they are responsible shall be paid. Such liens for taxes are hereby declared superior to all other liens, and shall rank among themselves as follows: First, taxes due the State; second, taxes due the counties of the State; third, taxes due to municipal corporations of the State. (Acts 1873, p. 42.)

92-5709. (1141) Lien of tax not divested by judicial sale.-A sale of property under any other process shall not divest the lien of the State for taxes. (63 Ga. 483.)

92-5710. (1142) Conveyances and judgments to avoid pay ment of taxes, 'V'Oid.-All deeds of gift, mortgages, sales and assignments of property of any kind, made to avoid payment of taxes, or judgments procured to be rendered for the same purpose, shall be null and void. (Act 1804, Cobb, 1050.)

92-5711. (1143) Donee, etc., and property Hable for taxes.The person holding such property, or to whom such conveyance may be made, and the property also, wherever found, no matter in whose possession it may be, shall be liable for such taxes. (Act 1804, Cobb, 1050.)

92-5712. P~oportionate payments of taxes by owners, lienholders, etc.-The owner or the holder of any equity, lien, or interest
in or on property returned or assessed with other property for taxes shall be allowed to pay the taxes assessed against anyone or more pieces of such property, (a) when listed separately by the owner or assessor on the tax return or digest, according to the valuation shown by said return or assessment, (b) when not listed separately on the tax return or digest by the owner or assessor, by paying the proportionate part of the taxes represented by such property according to the valuation in the return or assess-
ment; that is to say such proportionate part of all of such taxes represented by such return or assessment as the value of such separate piece of property (upon which payment is being made) bears

576

REVENUE LAWS OF GEORGIA

to all of said property in such return or assessment. The officials charged with the collection of taxes for this state or for any subdivision of this State (including municipalities and all other subdivisions of the State and counties) and/or any transferee of said tax lien shall be required to accept payment of said taxes when tender is made as provided herein, shall issue a receipt showing such payment, and shall execute a release of said property from such lien for taxes, and the official or transferee accepting said payment and releasing said property shall be paid a fee of 50 cents for issuing said receipt and release. This law shall apply to taxes accruing before its passage as well as to taxes accruing thereafter. (Acts 1931, p. 122; 1933, p. 50.)

92-6402. (1078) Taxes payable to county in which returns are made.-All persons, companies, and corporations, who are by law required or directed to return any property for taxation to the officers of the several counties, shall be required to pay the taxes on such property to the county in which such property is required or directed by law to be returned. (Acts 1903, p. 16.)

92-6403. (1067) Property of nonresidents.-The taxes on lands and other property of nonresidents shall be paid in the county where the lands or other property are respectively situated. (Act 1840, Cobb, 1073.)

92-6404. (1112) Liability of agents of nonresidents for taxes.All persons who return property for nonresidents, as well as such nonresidents and their property in this State, shall be liable for the taxes thereon. (Act 1804, Cobb, 1047.)
92-6501. (1101) Mistakes in tax digests, how corrected.-If a receiver makes a mistake in his digest, which is not corrected by
the county board of tax assessors, the Comptroller General,* with
the sanction of the Governor, shall correct such mistake by mak-
ing the necessary entries in the digest furnished the Comptroller, *
and in writing notify the ordinary or other authority having charge of county affairs and the tax collector of the county from which such digest comes, of such mistake and correction. (Act 1845, Cobb, 1077. Acts 1913, p. 123.)
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

577

92-6502. (1102) Tax overpaid to be refunded when in the treuury.-If by reason of such mistake, or from any other cause, a taxpayer's money for a greater amount than he is liable for is in the treasury, of which fact such officer is clearly satisfied, he may certify the same to the Governor who shall, if he approves, draw his warrant on the treasury in favor of such taxpayer for the proper amount, out of any moneys not otherwise appropriated.
(Act 1845, Cobb, 1078.)

92-6503. (1103) Refund of overpayment before reaching treasury.-If such mistake is ascertained before the tax collector has
paid the amount into the treasury, the Comptroller General,* with
the sanction of the Governor, shall authorize such collector to refund the amount, or, if he has not collected it, to order him to desist from such collection. (Acts 1855-6, p. 275.)

92-6504. (1104) Reference of doubtful cases of overpayments to General Assembly.-When any similar cases which are doubtful in the opinion of the Governor shall arise, he shall refer the matter to the General Assembly. (Acts 1855-6, p. 275.)

92-5101. (1228) Duty of tax colle:ctors to keep stub book of ta" _receipts.-The several tax collectors shall keep a stub book of tax receipts, and enter on the receipt and the stub attached thereto the name of each taxpayer in their respective counties and the amount of taxes assessed against him, and itemize the same, stating the amounts due the State and county, the amount of poll tax, and the amount of any professional or special tax. (Acts 1884-5, p.66.)
92-5102. (1229) Executions to issue December 20 of each year. -The tax collectors shall keep an execution docket, and on the 20th day of December in each year issue executions against each delinquent or defaulting taxpayer in their respective counties, unless further time is allowed as provided by law, and enter the names of such delinquent or defaulting taxpayers on said docket, together with an itemized statement of the taxes covered by such execution. (Acts 1884-5, p. 66.)
92-5103. (1230) Receipt to be attached.-When executions have been issued, it shall be the duty of the officer issuing same to clip from the stub the unsigned receipt of the taxpayer, and

578

REVENUE LAWS OF GEORGIA

attach the same to the execution issued, and place the execution in the hands of some officer authorized by law to collect the same, and make an entry on his execution docket of the name of said officer and the date of delivery. (Acts 1884-5, p. 66.) .

92-5104. (1231) Duty of collecting officer.-The officer in whose hands the execution is placed shall proceed at once to col. lect the same, and when said execution is paid by the defendant, voluntarily or by levy and sale, the officer shall detach from the execution the tax receipt and enter thereon the amount collected, including all costs and commissions, and also make a similar entry on the execution, the receipt to be delivered by the officer to the defendant, and the execution to be returned with the amount of tax collected to the tax collector, who shall at once copy the entry of the officer on his execution docket and file the execution in his office. (Acts 1884-5, p. 66.)

92-5105. (1232) Docket to be submitted to grand jury.-The several tax collectors shall submit their respective execution dockets and cash books to the grand jury at the spring term of the superior court of their respectlve counties, whose duty it shall be to thoroughly inspect the same and report thereon by general or special presentment. (Acts 1884-5, p. 66.)

92-5106. (1233) Penalties for violation of prOVISions concerning stub book.-For a violation of any of the provisions of the five preceding sections, the tax collector so violating shall forfeit all or such part of his commissions as the grand jury of the county shall recommend; and if he fails to pay over such penalty imposed, it shall be enforced against such tax collector and his
securities by the Comptroller General, * as provided by law against
defaulting tax collectors, with 20 per cent. penalty of the amount added thereto. (Acts 1884-5, p. 66.)

40-205. (162) Suspension of collection of taxes.-The Governor may suspend collection of taxes, or any part thereof, due the State until the meeting of the next General Assembly, but no longer; nor shall he otherwise interefere with the collection thereof. (Act 1821, Cobb, 1025.)

92-5001. Rate of interest on unpaid taxes.-All taxes due the * Now State Revenue Commissioner, see ~ 92-8'405, p. 3.

<t".. ;

REVENUE LAWS OF GEORGIA

579

State or any county thereof remaining unpaid on December 20th in each year shall bear interest at the rate of seven per cent. per annum from said date, and the several tax collectors shall collect the interest on such unpaid taxes and account for same in their final settlements. (Acts 1917, p. 197.)



580

REVENUE LAWS OF GEORGIA

CHAPTER 13.
SETTLEMENT WITH STATE BY TAX COLLECTORS.
-~2-5002. Reports by <;ollectors.-On the 20th day of December in each year the :several tax collectors shall furnish to 1:he Comptroller General* and to the ordinary or other authority having charge of the county affairs, as the case may be, of their respective counties, a report showing the amount of State taxes and the amount of county taxes remaining unpaid on said tax digest, and shall every 30 days thereafter, until a final settlement is made with both the State and county, furnish to said officers a report showing the amount of State tax collected and the amount of county taxes collected from December 20th to the date of rendering such report, and also the amount of interest collected from said delinquent or defaulting taxpayers. (Acts 1917, p. 197.)
92-5003. Record of interest, etc.-The several ta}( collectors shall keep a record showing the amount of interest collected from the delinquent or defaulting taxpayers, the date upon which said taxes and interest were collected and from whom collected. (Acts 1917, p. 197.)
92-5004. Final settlements in four months.-The several tax collectors are reqUIred to make final settlements with both the State and county within four months from December 20th of the year in which said taxes become due, unless the time for such settlement is extended by the Comptroller General* as authorized by 89-827, and upon failure of any such tax collector to make such final settlement within that time, such tax collector shall forfeit one-fourth of his commissions unless some good and sufficient reason be given rendering the making of such final settlement impossible. (Acts 1917, p. 198; 1933, pp. 78, 90.)
92-5005. Interest payments by tax collectors.-All interest so
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

581

collected by the several tax collectors shall be by them paid to the State and county at the time and in the manner that taxes are required to be paid. (Acts 1917, p. 198.)

92-5006. Malpractice in office.-The failure or refusal of any tax collector to carry out any of the provisions contained in this Chapter shall constitute malpractice in office, and a conviction therefor shall subject the offender to removal from office. (Acts 1917, p. 198.)

92-5301. (1202, 1234, 1235) Commissions of tax collectors and receivers enumerated.-The commissions to be allowed to each
receiver and collector of State and county taxes shall be as follows,l viz.:

1 Special provisions have been made for certain officials in the following

Acts of the General Assembly:

Acts 1937-38, Ex. Sess., p. 890, provides that tax commissioners in counties

having a population of not less than 21,118 nor more than 21,150, according to

the census of 1930, "or that may hereafter have such a population," shall be

paid for receiving and preparing tax returns on property the usual and legal

commissions charged by tax receivers for similar services. This Act was amended

by Acts 1941, p. 524, by changing the population figllres to not less than 20,750

nor more than 20,850, according to the United States census of 1940 or any future

census.

Acts 1935, p. 353, which authorized salaries instead of fees in counties having a

population of not less than 72,500 and not more than 77,000, was amended by

Acts 1941, p. 398, by changing the population figures to not less than 76,000

and not more than 83,000, according to the United States census of 1940 or any

future United States census. The Act was again amended by Acts 1943, p. 454,

by changing the population figures to not less than 81,000 and not more than

83,000, according to the United States census of 1940 or any future United

States census; by altering the provisions respecting the number of deputies,

clerks, and assistants; and by providing new schedules of salaries for deputies,

clerks, and assistants for 1943 and 1944. The Act of 1943 does not refer to the

Act of 1941.

.

Acts 1941, p. 522, authorizes officers having charge of fiscal affairs in coun-

ties having a population of 83,000 or more, according to the United States census

of 1940 or any future United States census, to fix the salaries and sole compen-

sation of tax receiver, tax collector or tax commissioner.

Acts 1943, p. 433, provides that tax commissioners and their assistants shall

be compensated by salaries instead of fees in counties having a population of

not less than 9,433 or more than 9,633 by the census of 1940 or any future census.

Acts 1943, p. 601, fixes a new schedule of commissions to be paid to the tax

582

REVENUE LAWS OF GEORGIA

On all net digests up to and including $3,000 6 per cent.

Over $ 3,000 and not exceeding $ 7,000

5 per cent.

Over $ 7,000 and not exceeding $12,000

4 per cent.

Over $12,000 and not exceeding $18,000 Over $18,000 and not exceeding $26,000

3 per cent. 2% per cent.

Over $26,000 and not exceeding $38,000____________ 2 per cent.

Over $38,000 and not exceeding $54,000

1% per cent.

Over $54,000

1112 per cent.

(Acts 1878-79, p. 25; 1918, pp. 110, 111; 1937-38, Ex. Sess., pp. 297, 298.)

92-5302. (1014, 1203) Default and insolvent list.-In arnvmg at the net amount of the digest, the default list shall be deducted for the receivers, and the insolvent list for the collectors. (Act 1847, Cobb, 1079. Acts 1851-2, p. 292.)
.
92-5303. Commission of tax collectors on special tax collections. -The tax collectors of the several counties shall, for services rendered in collecting the special taxes which they are required under the general tax law to collect, be paid 10 per centum of the amount or amounts of said special taxes so collected by them; settlements
commissioner or other officer for receiving and collecting county taxes in counties "having a population of not less than 9,110 and not more than 9,120 according to the official U. S. census or any future census."
Acts 1945, p. 953, puts these officers and other county officers on a salary instead of a fee basis in counties with a population of not less than 81,000 nor more than 83,000.
Acts 1946, p. 166, authorizes the county authorities, in counties having a population of not less than 200,000, to pay to the sheriff, clerk of thfi superior court, tax collector and tax receiver of any such county an annual salary each of $8,000, with power to the county authorities to increase or reduce said salary to such sum as in their judgment shall be proper.
Acts 1946, p. 167, amends Acts 1924, p. 87, as follows: The Act of 1924 authorized salaries instead of fees for ordinaries, sheriffs, tax collectors, and tax receivers in counties having a population of more than 200,000, providing that such salaries should be fixed 30 days before the first of January in each year "and shall not be change dduring said year." The Act of 1946 provides that the salaries "shall be fixed by the commissioners of roads and revenues of said county at such amount as the commissi<;mers may from time to time determine to be proper."
Acts 1946, p. 170, provides that the tax receiver in all counties having a population of not less than 6,425 and not more than 6,500, "shall be paid from the ad valorem school tax collected for the county board of education a commission of

REVENUE LAWS OF GEORGIA

583

of said taxes and commissions to be made with the Comptroller General* as provided by law. (Acts 1929, pp. 84, 85; 1931, Extra Sess., pp. 76, 78, 90; 1935, p. 69.)

92-5304. To what commissions apply; delinquent taxes.-As far as the tax collectors are concerned, the rates and schedules prescribed by 92-5301 shall apply upon the first 90 per cent. of the ad valorem net digests collected by the tax collector. On all taxes collected in excess of 90 per cent. of the total of taxes due, according to the tax net digest, the tax collector's commission shall be for such taxes 10 per cent. of all such collections, irrespective of the above and foregoing schedule and rates. In those counties where the tax collector or tax commissioner as the case may be is paid a salary this said commission shall be paid to the said tax collector above and beyond the' said salary. (Acts 1937-38, Ex. Sess., pp. 297, 298; 1939, p. 370.)

92-5305. Payment of commissions to tax receiver.-It shall be the duty of the tax collector to pay to the tax receiver his commissions due by the State and by the county, upon the production of the Comptroller General's* receipt for his net digest, with a specification therein of the amount of commissions to which he is entitled, and not otherwise; and to produce said receiver's receipts, with his receipts thereon to the Comptroller General,* before he shall be allowed credits for such commissions. (Acts 1937-38, Ex. Sess., pp. 297, 299.)
"' Now State Revenue Commissioner, see 92-8405, p. 3.
two and one-half per cent. of the net amount collected." Acts 1947, p. 293, provides an annual salary of $350, in addition to "fees and
compensations now paid," for tax receivers in counties "having a population of not more than 10,240 nor less than 10,230 according to the Federal Census of 1940, and all future Federal Census."
Acts 1947, p. 571, amending Acts 1924, p. 90, provides that in counties having a population of not less than 86,000 and not more than 100,000, the salaries of the clerk of the superior court, the sheriff, the ordinary, the tax collector, the tax receiver, or the tax commissioner, may be changed by the county authorities within 90 days after the passage of the Act (March 25, 1947) and thereafter at intervals of two years.
Acts 1947, p. 1644, amends Acts 1933, p. 244, by providing that in counties having a population of not less than 115,000 and not more than 170,000 the "total compensation of the tax collector, sheriff and clerk of superior court shall be a salary not exceeding $6,600.00 per annum."

584

REVENUE LAWS OF GEORGIA

92-5401. (1181) Receivers failing to complete digest; forfeiture of commissions.-If a tax receiver fails to have his digest completed and deposited by the first day of August in each year, unless excused by the terms of the law or by the Comptroller General,* he shall forfeit, for every week's delay one-tenth of his commissions; and if the delay extends beyond 30 days, he shall forfeit one-half of his commissions; and if beyond the time when the Governor and Comptroller* fix the rate per cent., he shall forfeit all his commissions.

92-5402. (1182) Failing to make proper digest; forfeitures of commissions.-Ifa ta"x receiver fails to make out his digest in the manner prescribed by law, or to comply with the directions given him by the Comptroller General* in so doing, he shall forfeit onehalf his commissions.
92-5403. (1183) Effect of failure to make proper digest.-If the digest is made out so badly as not to answer the purpose of the tax laws, the tax receiver shall forfeit all his commissions, and shall be removed from office by the ordinary or other authority having charge of county affairs, on the request of the Comptroller General. *

92-6401. (1077) Time of payment.-The Comptroller General* shall cause taxes on property returnable to tax receivers to be collected and paid into the State treasury by April 20 of the year following the year of the levy. (Acts 1909, p. 73; 1913, p. 123.)

92-7101. State Revenue Commissioner's report to Governor as to default of tax collector. Removal from office.-If the tax collector fails to submit his account for settlement by April 20 or within such further time, not exceeding four months, as shall be allowed by the Comptroller General,* or if, on examination of the account, defaults are ascertained which are not promptly cured by the tax collector, the Comptroller General* or the county authority shall report the same to the Governor, who, after giving the tax collector opportunity to be heard (unless the tax collector absconds or absents himself from the State or otherwise cannot be given notice) shall have the power to suspend him or remove him from office; and the Comptroller General* and/or the county

* Now State Revenue Commissioner, see 92-8405, p. 3.

'.';'.

REVENUE LAWS OF GEORGIA

585

authority shall proceed to cite the delinquent tax collector and his surety. (Acts 1933, p. 78, 91.)

92-5501. (1184) Indebtedness to State of tax collectors and receivers, process to issue.-If any tax receiver or tax collector shall receive commissions which he is not entitled to receive or retain, or in any other manner becomes possessed of any money belonging to the State, or incurs any liability thereto, the Comptroller General* is authorized to issue execution or other legal process against him.

92-5502. (1185) Making false return.-If a receiver makes a false entry of a return in either of his digests, expressing more than is returned, he shall forfeit to the party aggrieved, in all cases, $100, and if the amount out of which such party is defrauded by such entry is more than $100, then $10 for every $1 over that amount. (Act 1804, Cobb, 1052.)

92-5503. (1186) Liability for deceiving taxpayer.-If by any device, any tax receiver intentionally causes the taxpayer to pay
more than his lawful tax, the provisions of the preceding section shall apply.

92-5504. (1187) Comptroller* to issue executions against collector and sureties on default.-If any collector shall fail to settle his accounts with the Comptroller General* in terms of the law, he shall issue execution against such collector and his sureties for the principal amount, with interest at the rate of 20 per cent. per annum on said amount: Provided, that if upon a final settlement it shall appear that said collector was entitled to credits at the time he is required by law to settle, the Comptroller General* may allow the same, and charge interest only on the amount for which the collector is in default, together with all the costs and attorney's fees incurred by reason of the issuance of said execution. (Act 1823, Cobb, 1025. Acts 1889, p. 52.)

92-5505. Affidavit of illegality to execution against tax collector and sureties.-Whenever the Comptroller General* shall issue an execution against any defaulting tax collector and the sureties on his official bond, as set forth in 92-5504, the tax collector or any surety on his bond may, at any time after the issuance of said
* Now State Revenue Commissioner, see 928405, p. 3.

586

REVENUE LAWS OF GEORGIA

execution and before a sale thereunder, file an affidavit of illegality to said execution, which affidavit shall state any matters of defense which would be available in denial either of the alleged default or the amount thereof as stated in the execution, and which affidavit shall be returned to be tried in and disposed of by the superior court of the county in which the tax collector held office, in the same manner as provided by law for the trial and disposition of such issues generally. (Acts 1915, p. 55.)

92-5506. Fast bill of exceptions on affidavits of illegality on executions aga~inst tax collectors and sureties.-Upon any final decision by the superior court of the issue made by the affidavit of illegality, either party may file a bill of exceptions and carry
the case to the Court of Appeals as in cases of injunction. (Acts 1915, p. 55.)

92-5507. Damages for delay.-The provisions of 39-1007, au-

thorizing the jury to assess damages for delay upon the trial of an

issue formed on an affidavit of illegality, shall extend to and be

applicable to the affidavits of il~egality provided for in 92-5505

and 92-5506. (Acts 1915, pp. 55, 56.)

.

92-5508. (1188) Executions against tax collectors and tax receivers.-All executions and other process against tax collectors and tax receivers flhall be directed to all and singular the sheriffs of this State, and shall be executed by them, their lawful deputies, or other officers lawfully in their stead.

92-5509. (1189) Suspension of collections.-Executions so issued shall not be suspended or delayed by any judicial interference with them, except as provided in 92-5505, but the Governor may suspend collection until the next meeting of the General Assembly, but no longer. (Act 1804, Cobb, 1051.)

92-5510. (1190) Property of collectors and sureties bound.The property of tax collectors and their sureties, shall be bound, from the time the bonds are executed, for the payment of taxes collected and the discharge of their duties. (Acts 1917, p. 198.)

92-5511. (1191) Proceedings in selling.-The proceedings in selling property under such executions shall be the same as under executions issued from the superior court.

REVENUE LAWS OF GEORGIA

587

CHAPTER 14.
TAX EXECUTIONS.
92-7301. Levy of tax executions by State Revenue Commissioner. Illegality.-In the case of any tax due the State or any tax assessed by the State Revenue Commission *, whether so specifically pro-
vided in the law levying the tax or not, the Commission* is empow-
ered to issue an execution bearing teste ~n the name of the chairman
of the Commission* and directed to all and singular the sheriffs of
this State, commanding them to levy upon the goods and chattels, lands, and tenements of the taxpayer, which execution it shall b& the duty of any sheriff to execute as in case of writs of execution from the superior courts. Whenever any such writ of execution has issued, the taxpayer, in order to determine whether the tax is legally due, may tender to the levying officer his affidavit of illegality thereto; and upon the payment of the tax if required as a condition precedent by the law levying the tax. and upon his giving a good and solvent bond for the eventual condemnation money in cases where the said law does not require the payment of the tax as a condition precedent, the levying officer shall return the same to the superior court of the county of the taxpayer's residence, except in case the law provides otherwise, and the same shall be summarily heard and determined by the court. (Acts 1931, pp. 7,33.)
92-7302. (1132) Defaulting corporations.,making returns to State Revenue Commissioner.-If any corporation, company, person, agency, or institution, required to make returns to the Comptroller General *, shall fail to return the taxable property or specifics, or pay annually the taxes for which he or it may be liable to the State
treasury, the Comptroller General* shall issue an execution for the
amount of taxes due, according to law, together with the costs and penalties.
92-7303. (1137) Executions issued against corporations; how
directed.-The executions issued by the Comptroller General*
* Now State Revenue Commissioner, see 92-8:<105, p. 3.

C"-." '."."- ~ '0' :i!':'i-~_":";/i"'~~.,.:..";~'" _~;

588

REVENUE LAWS OF GEORGIA

against any company shall be directed to all and singular the sheriffs and other lawful officers of this State, with directions to levy the same on the property of the corporation or company, with power to issue and serve garnishments upon the debtors of the corporation.

92-7304. (1133) Forfeiture of charters of delinquent corporations.-The penalty for failure of corporations to make returns or pay taxes as provided in section 92-7302 shall be the forfeiture of their charters, in the case of domestic corporations, and if not chartered by this State, the revocation of their permits to do business in the State.

92-7305. (1134) Penalty where there is no special provlslon.-

The penalty or default tax on banks, railroads, and other corpora-

tions, where there is no special provision, shall be three times the

amount of their lawful tax.

.

92-7306. (1135) Foreign insurance companies, bank agencies, and express companies.-The penalty or default tax on foreign in-
surance companies shall be $500; on foreign bank agencies, $2,000 ; on express companies, $10,000.

92-7307. (1138) Executions against agents of foreign institutions. etc.-The executions against agents of foreign institutions shall be
against the chief agent or his successor, and shall authorize the officer to levy on all the property of the agency, and to seize its money, notes, or other effects.

92-7308.(1139) Moneycollected on execution; duty to remit.When an officer collects money on such process, or on any other issued by the Comptroller General *, he shall, without delay, remit the same to him by some safe and speedy method, and on failure to do so, he shall be liable as he would be to other plaintiffs.

92-7401. (1151) Tax collector's executions, when and how issued.-Executions for nonpayment of taxes, against persons who are not required to pay to the State Treasurer!, shall be issued by
* Now State Revenue Commissioner, see 92-8:405, p. 3.
1 For executions covering taxes due the State on any tax assessed by the State Revenue Commission, see 92-7301, p. 626.

REVENUE LAWS OF GEORGIA

589

the tax collectors of their respective counties as soon as the last day for payment shall have arrived, and shall be directed to all and singular the sheriffs and constables of this State.2

92-7402. (1007) When execution may issue.-Wheneve,r any transient person subject to tax under 92-106 and 92-107 places himself in any of the positions wherein an attachment may be issued against him as provided by the Code, the tax on his property for the current year shall then become due,and the tax collector may issue an execution against him forthwith. (Acts 1901, pp. 18, 19.)
92-7403. (1070) Tax executions against wild lands.-It shall be the duty of the tax collector, when taxes on wild lands are not paid in the time provided by law, to issue executions against such lands, and after due advertisement, as prescribed by law, to sell said lands for payment of taxes. (Acts 1880-1, p. 46; 1882-3, p. 47; 1904, p. 55.)

92-7404. (1158) Defendants may point out property upon which to make levy.-Defendants in executions issued by tax collectors for taxes shall have the privilege of pointing out the property upon which to levy the fi. fas., but it shall be within the discretion and power of the collector to have the proper officer levy the same on any other property he may point out, whenever he deems it necessary to secure the prompt collection of the taxfi fas.

92-7405. (1174) Tax executions run in any county.-If there is not sufficient property in the county where the taxpayer resides to satisfy the taxes, property situated in any other county shall be the subject of levy and sale. (Act 1804, Cobb, 1050.)

92-7406. (1165) Executions levied by whom.-Executions may be levied by either of the officers to whom directed, or other officers who by law may be authorized in their place; but a constable may not levy a tax fi. fa. when the principal amount exceeds $100. (Acts 1876, p. 30.)

92-7407. (1149, 1150) Alias tax executions; force and effect.When any tax execution which shall have been regularly issued by
2 Tax execution must be issued by December 20th of each year against delinquent or defaulting taxpayers, see 92-5102, p .

~.

590

REVENUE LAWS OF GEORGIA

the tax collector of any county, or by the proper officer of any city, town or village in this State, shall be lost or destroyed, an alias execution, in lieu of such original execution, may issue upon the party having the right to control such original execution filing with the ordinary of the county in which it issued a statement under oath of the loss or destruction of such original. The ordinary shall indorse the word "alias" on the alias execution, which shall have all the legal force and effect of the lost or destroyed original execution. (Act 1804, Cobb, 1059. Acts 1882-3, p. 108; 1904, p. 55.)

92-7408. Notice of levy to owner Qf security deed or mortgage. Lists of security deeds or mortgages. Fees.-Whenever any real estate is levied upon for taxes by the sheriff it shall be his duty, before proceeding to advertise the same for sale as provided by law, to give 20 days' written notice of such levy to the owner of each security deed and mortgage contained in the list filed with him as hereinafter provided, the said period of 20 days beginning to run from the time the said notice is personally delivered or from the date of its mailing when delivered by registered mail as hereinafter provided. Such notice shall contain a description of the land levied upon, the name of the owner thereof, the year or years for which the taxes were assessed and a statement of the amount thereof with the accrued cost, and shall be delivered to such owner either personally or by registered mail (with return receipt requested) at the address given on said list. The sheriff shall keep a copy of said notice on which he shall enter the date the same was delivered, how, where and to whom, and shall file the same with the list hereinafter provided. In order to entitle any such owner of a security deed or mortgage to this notice, a list of each security deed and mortgage as to which such notice is desired shall be filed by the owner thereof with the clerk of the superior court of the county in which the land covered thereby lies on or before the 20th day of December of each year, whereon shall be shown not only the name and address of such owner, but also the name and post office address of each grantor or mortgagor and the book and page of the record where each security deed and mortgage so listed is recorded. Such list shall be promptly entered of record by said clerk in a book to be kept by him in his office for that purpose, for which service the clerk shall be paid a fee of 15 cents for each security deed or mortgage so listed and entered by him in said book, except that where 10 or more security deeds and/or mortgages shall be listed together on one list, the fee of the clerk shall be five cents each, for the number in excess of 10. Within 10 days after the filing thereof,

REVENUE LAWS OF GEORGIA

591

the clerk shall transmit the said list to the sheriff of said county, and the sheriff shall file the same in his office as a record thereof and shall enter on the execution docket of his office the date said list was received by him, together with the date the notice to the owner of a security deed or mortgage as hereinbefore provided for was personally delivered and on whom and where, or the date when it was mailed, to whom and at what address, when the delivery is by registered mail, and in this latter event shall file the registered return receipt with the said list as a record of his office: Provided, that for the giving of this notice the sheriff shall receive when such notice is personally delivered the sum of $3 and when delivered by registered mail the sum of $1.25, the same, together with the fee of the clerk of the superior court as aforesaid, to become a part of the costs and paid by the owner of the security deed or mortgage receiving the notice: Provided, further, that the rights, interests, and security of any owner of a security deed or mortgage complying with the provisions hereof shall in no wise be affected by a tax sale and a deed of conveyance made pursuant thereto unless the provisions hereof are complied with, nor shall anything herein contained in any wise whatsoever affect or abridge any right or remedy provided by law for any owner of a security deed or mortgage who may fail or neglect for any reason to file such list with the clerk of the superior court, or in any way change, alter or limit the right of redemption under existing law of property sold for taxes. (Acts 1925, p. 252.)

92-7409. Form of notice to holders of security deeds, etc.-The form of notice required by 92-7408 to be given by the sheriff to the owner of a security deed or mortgage complying with the provisions of said section shall be in substance as follows:

DELINQUENT TAXES

Sheriff's Notice to Owner of Security Deed or Mortgage.

Notice is here by given to

as the owner

of a certain

, recorded in the office of the Clerk of

the Superior Court in book

at page

of the County

of

, State of Georgia, that there are now due

and unpaid taxes for the year

amounting to $

_

with accrued cost of $

for which a tax execution has

been issued and levy has been made upon the following described

land, owned by

and embraced within said

_

and that the same will be advertised for sale unless the said taxes

__" . , ..~y.-. :_,_ - -. '.:'"1,;:;'-';.,:::.:.;

592

REVENUE LAWS OF GEORGIA

are paid within twenty (20) days from the delivery hereof as provided by law.
(De~cription of Land Levied Upon.)

Sheriff.

Date

-

_

(Acts 1925, p. 254.)

Address.

92-7410. Form of list of security deeds and mortgages.-The form of the list of security deeds and mortgages required by 92-7408 to be filed with the sheriff to entitle the owner thereof to the notice in said section provided as to delinquent taxes shall be in substance as follows:

DELINQUENT TAXES.

List of Security Deeds and Mortgages.

To the Sheriff of

County, State of Georgia:

The undersigned owner of the security deeds and mortgages listed below desires twenty (20) days' written notice after levy by you on account of delinquent taxes upon any of the land covered by said security deeds and mortgages, and to that end hereby furnishes you the following list of the name of each grantor or mortgagor therein, together with the book and page where the
same is recorded in the office of the Clerk of the Superior Court for the County and State aforesaid:

LIST OF SECURITY DEEDS AND MORTGAGES.
Name of Grantor or Mortgagor
Kind of Instrument Book of Record Page Record

Date

_

Acts 1925, p. 255.)

Owner. Address.

REVENUE LAWS OF GEORGIA

593

92-7501. (1154) Tax collector may issue garnishment, when.When any tax collector can find no property of the defendant on which to levy any tax execution in his hands, he shall make an entry to that effect on the execution; and he may then issue summons of garnishment against any person whom he may believe to be indebted to the defendant, or who may have property, money, or effects in his hands belonging to the defendant; which said summons of garnishment shall be served by the tax collector, the sheriff, his deputy, or any constable of the county in which the garnishee may reside, at least 15 days before the sitting of the court to which the same is made returnable, and returned to the superior court of the county for which he is tax collector. (Acts 1855-6, p. 137.)

92-7502. (1155) Proceedings of garnishments.-The tax collector shall enter on the execution the names of the persons garnished, and return the execution to the superior court, and all the subsequent proceedings shall be the same as provided by law in relation to garnishments in other cases where judgment has been obtained or execution issued. (Acts 1855-6, p. 137.)

927601. (878, 1144) Executions on which interest allowed; rate; effect of imposition of penalties.-All executions issued for taxes due the State, any county thereof, or any municipal corporation therein, whethe.r issued on assessments for permanent improvements of streets or sewers of said municipal corporation, or otherwise, shall bear interest at the rate of seven per cent. per annum from the time fixed by law for issuing the same: Provided, that this section shall not apply to taxes or tax fi. fas. issued by any municipal corporation imposing penalties for failure to pay taxes. (Acts 1889, p. 31.)

92-7602. (1145) Transfer of tax executions.-Whenever any person, other than the person against whom the same has issued, shall pay any execution issued for State, county, or municipal taxes, the officer whose duty it is to enforce said execution shall, upon the request of the party paying the same, transfer said execution to said party; and said transferee shall have the same rights as to enforcing said execution and priority of payment as might have been exercised or claimed before said transfer: Provided, said transferee shall have said execution entered on the general execution docket of the superior court of the county in which the same was issued, and if the person against whom the same

594

REVENUE LAWS OF GEORGIA

was issued resides in a different county, then also in the county of such person's residence, within 30 days from said transfer, and in default thereof such executions shall lose their lien upon any property which has been transferred bona fide and for a valuable consideration before the record and without notice of the existence of such execution. (Acts 1894, pp. 37, 38; 1872, p. 75; 1875, p. 119.)

92-7603. (1146) Interest on transferred executions when recorded.-All tax executions, recorded as prescribed by law, which have been transferred to third persons, shall bear interest, at the lawful rate, from date of transfer. (Acts 1887, p. 21.)

92-7701. (1147) Tax execution dormant, when.-All State, county, city, or other tax executions, before or after legal transfer and record, shall be enforced within seven years from the date of their issue; or within seven years from the time of the last entry upon the tax execution by the officer authorized to execute and return the same, if said entry is properly entered by said officer upon the execution docket and books in which said entries are required to be made in cases of entries on executions issued on judgments. (Acts 1887, p. 23.)

92-7702. (1148) Laws as to judgments applicable to tax executions.-All laws in reference to a period of limitation as to ordinary executions for any purpose, or to the length of time or circumstances under which they lose their lien in whole or in part, are applicable to tax executions. (Acts 1887, p. 23.)

92-7801. (1159, 1160) Claim when execution is against tax collector or taxpayer; oath; bond; trial.-When any execution shall be issued against any tax collector or taxpayer for taxes due the State or any county thereof, and the sheriff or other officer shall levy the same on property claimed by a person not a party to such execution, such claimant shall make oath as required in other claim cases and give bond and security for the eventual condemnation money, and the same proceedings shall be had thereon as provided for the trial of the rgiht of property, except that such trial shall be had in the county wherein the levy was made. If the property is found subject to the execution, the liability of the claimant and his sureties shall be in all respects the same as the liability on an appeal bond. (Act 1810, Cobb, 1056. Act 1840,
Cobb, 1072.)

REVENUE LAWS OF GEORGIA

595

92-7901. (1163) No judicial interference with taxes.-No replevin shall lie, nor any judicial interference be had, in any levy or distress for taxes under the provisions of this Code, but the party injured shall be left to his proper remedy in any court of law having jurisdiction thereof.1 (Act 1804, Cobb, 1051.)

92-8001. (1161) Cost of collecting tax execution.-Whenever the sheriff or other officer of any county shall collect any tax execution over $100, he shall be entitled to $1 for costs; and for collecting any tax execution of $100 or under, 50 cents for costs. (Acts 1880-1, p. 83.)

92-8002. (1162) Tax collector's fee for issuing tax executions. -Tax collectors shall be allowed a fee of 50 cents for issuing tax executions; but no tax collector, sheriff, or constable shall receive costs on said executions, unless the same shall be collected from the defendant. (Acts 1861, p. 80.)

92-8003. (1165) Sheriff's fee for levying execution for less than $100.-If a tax execution for less than $100 is levied by a sheriff, his fee for said levy shall be that allowed constables. (Acts 1876, p. 30.)

" Now State Revenue Commissioner, see 92-8405, p. 3. 1 Affidavit of illegality to execution by ordinary for money due county, see 92-3810. Claim may be interposed when fi. fa. is levied, see 92-7801. Executions against collectors and receivers not to be interfered with by courts, see 92-5509. Contest i!1 equity of taxability of property, see 92-6804. Affidavits of illegality to executions issued by State Revenue Commissioner, see 92-7302.

."~ ",." "," '~'" ,.,.",,;,;.. ,\:.~x;" :"":.':0.':",":;,,, ;:;~;':'-~.~";f:'. \"'~::~'

596

REVENUE LAWS OF GEORGIA

CHAPTER 15.
SALE OF PROPERTY UNDER TAX EXECUTION.
92-8101. (1165) Manner of making sale.-If the levy is made upon personalty, the same shall be advertised and sold as is provided for justice court fi. fas. If the constable levies on land, the fi. fa. and the levy thereon shall be turned over to the sheriff of the county, who shall make the sale. (Acts 1876, p. 30.)
92-8102. (1167) Application of rules governing judicial sales. --Sales under tax executions shall be made under the rules governing judicial sales.
92-8103. (1168) Property not returned but assessed, how disposed of.-When property which has not been returned by anyone is assessed for taxes, as soon as assessed the tax collector shall at once issue an execution against it for the amount due and costs, and the sheriff shall advertise it for sale in the newspaper in which his sales are advertised, 90 days before the day of sale, and if by said day the taxes are not paid, it shall be sold: Provided, renting or hiring will not bring the requisite amount. Whatever surplus there may be after the payment of the taxes and costs shall be paid over to the ordinary as a part of the educational fund, with a statement of the property and account of sales, subject to the claim of the true owner within four years.
92-8104. (1166) Duties of tax collector and levying officer in case of levy.-'The tax collector may place his executions in the hands of any constable of the county, who shall be authorized to collect or levy the same in any part of the county, and it shall be the duty of the constable or other levying officer to whom the tax collector may deliver said tax executions for collection, to proceed promptly to enforce by levy and sale the collection of the same, and said levying or collecting officer shall make prompt settlements with the tax collectors, and in no. event shall be allowed longer than 90 days from the time the executions are placed in his hands, within which to make final settlement with the col-

REVENUE LAWS OF GEORGIA

597

lector and return to him the tax collected and the uncollected executions with proper entries thereon. Any constable or other levying officer who shall fail or refuse to make such final return or settlement within the time above stated shall forfeit all costs that may be due him on said executions, and be subject to be ruled before any court of competent jurisdiction and made to account as required by this section. (Acts 1899, p. 26.)

928105. (1164) Purchase by one bound to pay.-One who is bound to pay the tax on property cannot strengthen his title by purchasing at a tax sale; such purchase shall be treated as payment. (86 Ga. 604 (13 S. E. 123).)
92-8106. (1175) Excess, how paid.-If there is any excess after paying taxes, costs, and all expenses of sale, it shall be immediately paid to the person authorized to receive it.

92-8107. (1176) Deed made at sale under tax execution valid. -The deed or bill of sale made by the sheriff to the purchaser at tax sale shall be just as valid as if made under an ordinary execution issuing from the superior court.
928108. (1177) Officer to put purchaser in possession of land. -The officer selling has the authority to put purchasers in possession of land sold under tax fi. fas., as in other cases.
92-8201. (1178) Counties may buy property sold under tax executions.-The board of commissioners of roads and revenues in counties where such boards have been created, or the ordinaries or the judges of the county courts in such counties as have such officers in control of their roads and revenues, are authorized to purchase and hold in their official capacity any real property offered for sale by virtue of tax executions: Provided, that said commissioners, ordinaries, or judges shall only be authorized to bid on such real property when other bids do not cover the amount of said tax executions and costs: and Provided further, that said commissioners, ordinaries, or judges shall not bid more for such property than the amount of taxes and costs. Said county authorities, upon bidding in any property as herein provided, shall draw their warrant on the county treasurer to pay to the officers the costs due on said tax executions and accruing costs in effecting said sales, but said county authorities shall not be required to pay the proportionate part of the taxes due the State, the schools,

598

REVENUE LAWS OF GEORGIA

and any other departments or agencies of Government ,by counties by virtue of such tax sales until after said real property is redeemed in the manner provided by law or is resold by said county authorities: and Provided, further, that the 12-months' redemption period now allowed by law for the redemption of realty sold under tax executions shall begin to run from the time the commissioners and/or ordinary draws their warrant on the county treasurer to pay to the officers the cost due on said tax executions and accruing cost in effecting such sales. (Acts 1892, p. 252; 1937, pp. 446, 448.)

92-8202. (1179) Right of redemption by owner.-Owners of real property sold under and by virtue of tax executions, and bid in by the board of commissioners of roads and revenues, ordinaries or judges, as provided in the preceding section, shall have the privilege of redeeming said real property as in other cases.

92-8203. (1180) If not redeemed, may be sold.-Said board of commissioners of roads and revenues, ordinaries, or judges of the county court are authorized to dispose of said real property purchased under said tax executions, and remaining unredeemed, as provided for in this Code.

REVENUE LAWS OF GEORGIA

599

CHAPTER 16.
REDEMPTION OF PROPERTY SOLD FOR TAXES.!
~2-8301. (1169) Land sold may be redeemed; time; persons
entitled; amount to be paid.-Whenever any real property shall be sold under or in obedience to any execution issued for the collection of State, county, city, municipal or school taxes, or special assessments, the defendants in fi. fa., or any person having any right, title or interest in or lien upon said property, may redeem said property from said sale at any time within 12 months from the date of said sale, and at any time thereafter until the right to redeem shall be foreclosed by the giving of the notice provided for in 92-8306, by the payment of the redemption price, or amount required for redemption, as fixed and provided in 928313. (Acts 1937, pp. 491, 492.)
92-8302. (1170) Effect of redemption.-When property has been redeemed, the effect thereof shall be to put the title conveyed by the tax sale back into the defendant in fi. fa., subject to all liens existing at the time of the tax sale, and if the redemption has been made by any creditor of the defendant or person having any interest in the property, the amount expended by such creditor or person interested shall constitute a first lien thereon and be repaid prior to claims upon the property, if the quitclaim deed hereinafter provided for is recorded as required by law.
1 The purpose of the Act was to provide for the foreclosure of the right of redemption by giving notice and to fix the amount to be paid on redemption. The other paragraphs of section 2 of the 1937 Act are codified as 92-8306 to 92-8314, inclusive.
Acts 1937, p. 496, amending the above section, provides: "Nothing herein contained shall be construed or held to apply to or affect any tax sale heretofore held or any tax deed now outstanding, as to which the sections of the Code hereby repealed shall remain of full force and effect." The section as it appears in the published Acts has "appeal" in the last line. The enrolled Act reads "appealed." Both are evidently clerical errors, the intention being to refer to the repealed sections.
See 51/9.

600

REVENUE LAWS OF GEORGIA

928303. (1171) Redemption by creditor of defendant without lien.-If the property is redeemed by a creditor of the defendant in fi. fa. who has no lien, such creditor shall have a claim against the property for the amount advanced by him in order to redeem the same, in case there is thereafter any sale of the property under a judgment in favor of such creditor, and if the quitclaim deed is recorded as required by law.

928304. (1172) Quitclaim deed by purchaser.-In all cases where property is redeemed, the purchaser at the tax sale shall make a quitclaim deed to the defendant in fi. fa., reciting therein by whom the redemption money has been paid, and in what capacity, or under what claim of right or interest the same was paid, which shall be prima facie evidence of the facts stated.

92-8305. (1173) Wild lands; time to redeem; amount to be paid; surplus, disposition of.-Whenever any wild land is sold by virtue of a tax execution, the owner thereof, or the executor, administrator, guardian, or trustees of such owner shall have the privilege of redeeming said land thus sold, within two years from the date of such sale, by paying to the purchaser the amount paid by such purchaser, together with interest thereon at the rate of 20 per cent. per annum. Upon the redemption as aforesaid by any owner of any lot of wild land sold, said owner, or his agent, shall receive any surplus of money which may remain in the hands of the sheriff, after deducting the taxes and costs of such sale; and if said lot or lots are not redeemed in the time mentioned, all surplus funds arising from the sale of wild lands shall be paid over, by the sheriff having possession of such funds, to the State Treasurer, with a list of the lands from which said sums were derived. (Acts 1880-1, p. 45.)

92-8306. Notice to foreclose right to redeem; tjme; holders of
unrecorded titles, etc.; heirs.-After 12 months from the date of such sale, the purchaser at sucn sale, or his heirs, successors or assigns, may terminate, foreclose, divest and forever bar the right to redeem said property from said sale by causing a notice, or notices, of such foreclosure to be served, as is hereinafter more fully provided, upon the defendant in the execution under, or in obedience to which said sale was held, and upon the occupant, if any, of said property, and upon all persons or corporations having, of record in the county in which said land is located, any right, title, or interest in or lien upon said property: Provided,

REVENUE LAWS OF GEORGIA

601

that nothing herein shall be construed to require that any notice shall be given to any person whose right, title or interest in, or lien upon said property does not appear of record in the county in which said land is located: Provided, that heirs of any deceased owner of any such land shall be served by the sheriff or notified as provided herein. (Acts 1937, pp. 491, 493.)

92..8307. Form of notice to foreclose.--Said notice shall be written or printed, or partly written and partly printed, and shall be in substantially the following form, to wit:
"Take Notice That:
The right to redeem the following described property, to wit: _

will expire, and be forever foreclosed, and barred, on and after the

________________________________ day of ~

193 .

"The tax deed to which this notice relates is dated the

_

day 0 L

193 , and is recorded in

the office of the Clerk of the Superior Court of

_

County, Georgia, in Deed Book

at page

_

"Said properly may be redeemed at any time before the

_

____________________________________day of

193 ,

by payment of the redemption price, as fixed and provided by law,

to the undersigned, at the following address, to wit :

_

"Please be governed accordingly.
"
(Acts 1937, pp. 491, 493.)

928308. Same; service of notice; time.-The purchaser at the tax sale, or his heirs, successors, or assigns, as the case may be, shall make out an original notice, in substantially the above form, and one copy thereof for each person to be served therewith, and shall deliver the same, together with a list of the persons and corporations to be served, to the sheriff of the county in which said land is located not less than 45 days before the date set in each such notice for the expiration of the right to redeem. Within 15 days thereafter, the said sheriff shall, personally or by deputy, serve a copy of such notice upon each of the persons or corporations included on the list so furnished him, residing in the said county, and shall make an entry of such service on the original

602

REVENeE LAWS OF GEORGIA

copy of said notice. Leaving a copy of the notice at the residence of any person required to be served therewith shall be a sufficient service of the notice. (Acts 1937, pp. 491, 494.)

92-8309. Same; service by publication.-If the said sheriff, personally or by deputy, shall make an entry that he is unable, for any reason, to effect service upon any person required to be served, then the person (or corporation) who requested that the service be made shall forthwith cause a copy of said notice to be published, once a week for two c~msecutive weeks, in the newspaper in which sheriff's advertisements or said county are published; and such publication shall operate as, and for all purposes be treated as, service upon all persons or corporations as to whom the sheriff has made an entry that he has been unable to effect service. (Acts 1937, pp. 491, 494.)

92-8310. Same, fee for serving notice.-Serving said notices is hereby made an official duty of the several sheriffs of this State; and said sheriffs shall be entitled to a fee of $1 for each such notice served, and to a fee of $1 for each such notice as to which an entry of inability to effect service is made; which said fees shall be paid to the sheriff by the person or corporation requesting such service; and the amount of which said fees shall be added to and shall become a part of the price or amount payable upon redemption of Sflid property. (Acts 1937, pp. 491, 495.)

92-8311. Same; return and record of notice and entry of service.-Each such original notice, together with the entry of the sheriff thereon, shall be returned to the person or corporation by which said service was requested, upon the payment of the sheriff's costs, as above fixed and provided; and any such original notice, together with the entries thereon, may be filed for record and recorded on the deed records in the office of the clerk of the superior court of the county in which said land is located. (Acts 1937, pp. 491, 495.)
92-8312. Same; waiver of service of notice.-Service of such notices may be waived, in writing by any person or corporation required or entitled to be served therewith. (Acts 1937, pp. 491, 495.)

92-8313. Amount to be paid on redemption; premium.-The

REVEN1JE LAWS OF GEORGIA

603

amount required to be paid for redemption from any such sale for taxes, herein sometimes called the redemption price, shall be the amount paid for said property at said tax sale, as shown by the
recitals in the tax deed, plus a premium of 10 per cent. of said amount for each year, or fraction of a year, which shall have elapsed between the date of sale and the date on which the redemption payment is made; and if redemption shall not be made until after notice as hereinabove required shall have been given, there shall be added to the redemption price, as a part thereof, the sheriff's cost in connection with the serving of said notices, and the cost of the publication of said notice, if any, and the further sum of 10 per cent. of the amount paid for the property at said sale, to cover the cost of making the necessary examinations to determine the persons or corporations upon whom said notices should be served; all of which said amounts shall be paid to the purchaser at said tax sale, or his heirs, successors Or assigns, in lawful money of the United States of America. (Acts 1937, pp. 491, 495.)

92-8314. Tender of redemption price before suit to cancel tax deed.-After notice to foreclose the right of redemption, as hereinabove required and provided for, shall have been given, no suit at law, or bill in equity, shall be filed, allowed, sanctioned or maintained for the purpose of setting aside, canceling, or in anywise invalidating the tax deed referred to in such notice, or the title conveyed by said tax deed, unless and until the plaintiff in said suit or bill in equity shall pay, or legally tender, to the grantee in said deed, or the heirs, successors or assigns of said grantee, as the case may be, the full amount of the redemption price for said property, as hereinabove fixed and determined; unless it shall clearly appear that the tax or special assessment for the collection of which the execution under or in obedience to which said sale was held was not due at the time of said sale, or that service or notice was not given as required herein. (Acts 1937, pp. 491, 496.)

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604

REVENUE LAWS OF GEORGIA

CHAPTER 17.
RECORD OF INSOLVENTS AND DEFAULTERS
92-7102. (1118) Insolvent list allowed by whom.-Insolvent lists of tax collectors shall alone be allowed by the ordinary or other authority having charge of county affairs, upon a return of the tax execution with entry by the proper legal officer of "no property." (Acts 1878-9, p. 180.)
92-7103. (1119) Lists allowed how.-The ordinary or such other authority, if he has reason from any cause to suspect the return of the returning officer to be incorrect in any particular, shall cause such execution to be sent out again for collection; and before he shall allow any insolvent list, the officer in whose hands the tax fi. fas. have been placed for collection shall make oath that he has made every effort in his power to collect the same, and that he verily believes the taxpayers on said list have no property out of which the tax can be collected. (Acts 1878-9, p. 180.)
92-7104. (1120) On what tax insolvent list aUowed.-In making out such list, the ordinary or other authority having charge of county affairs shall be required to state how much is allowed the collector on account of the State tax, and how much is al-
lowed on the county tax; and furnish the Comptroller General*
an alphabetical list of the names of insolvent taxpayers, the militia district in which each resides, and the amount of each fi. fa. (Acts 1861, p. 80; 1900, p. 42.)
92-7105. (1121, 1156) Ordinary or other authority to retain copy of list. Collection of executions.-When the collector shall have his insolvent list credited, it shall be the duty of the ordinary, or other authority having charge of county affairs, allowing it, to retain a copy of such list and return the executions to the tax collector, who shall cause them to be placed in the hands of some
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

605

levying officer for collection, to be levied and sales thereunder to be made in accordance with the regulations governing sales under executions issued upon common-law judgments. The levying officer shall be entitled to the same fees as he is entitled to for other executions, plus two and one-half per centum, and the balance shall be paid by the levying officer to the tax collector, whose duty it shall be to transmit the county's taxes to the county treasury and the State's taxes to the State treasury. (Acts 1857, p. 132; 1861, p. 80; 1880-1, p. 45; 1933, pp. 78, 90.)

92-7106. (1122). Disposition of insolvent list.-When such lists are allowed, they shall be entered on the minutes, and the ordinary or other authority having charge of county affairs shall furnish the collector certified copies thereof, stating in the certificates when and by what tribunal allowed.

92-7107. (1124) When tax collectors not credit.,d with insolvent lists.-Tax collectors shall not, under any circumstances, be allowed or credited with such lists after executions are issued
ag3!inst them for taxes, until they go to the Comptroller General*
and settle fairly and fully with him. (Acts 1812, Cobb, 1059.)

92-7108. (1125) When time shaH be granted to tax receivers and collectors.-The time by which digests shall be completed and the taxes paid shall not apply in the case of tax receivers and collectors who have not been in office long enough to complete the work by the time specified, but in all such cases such officer
shall comply with the requirements of the Comptroller General.*
(Act 1843, Cobb, 1074.)

92-7109. (1126) Newly elected tax receivers and collectors.Such officers are not liable for the penalties fixed by 92-7101 for those regularly elected, until the time allowed by the Comp-
troller General* has expired, unless they have been in office for
a length of time which would have been sufficient for the regular officers to comply with the regulations of said section.

92-7110. (1127) Collector to make a schedule of defaulters.It shall be the duty of the tax collector diligently to search out such defaulters and property in his county as may not .be returned by
* Now State Revenue Commissioner, see 92-8405, p. 3.

606

REVENUE LAW8 OF GEORGIA

the tax receiver, and to ascertain and enter a book, to be kept by him for that purpose, the names of such defaulters and the amount of taxable property in default, setting forth in all cases the real value of such property, and to double-tax such defaulters and the property so in default, and not returned by the tax receiver, and to collect the taxes thereon as now provided for the collection of other taxes. One copy of the schedule of such defaulters shall be furnished by the tax collector to the Comptroller General,* at the time of his final settlement with that officer, and another to the tax receiver, who shall correct his digest accordingly. (Acts 1857, p. 131.)

92-7201. (1129) Duty to make record of defaulters; filing.The tax collectors shall record in a book kept for the purpose, in alphabetical order and by militia districts, the names of all persons who have not paid their taxes, placing opposite the name of each person the amount due for such tax, said record to be made in a well-bound book, to be furnished at the expense of the county, and the record so required to be made shall be filed by the first day of July of each year with the ordinary or board of commissioners having charge and control of the county affairs. (Acts 1884-5, p. 28.)

92-7202. (1130) Tax collected after record, how applied.When any tax shall be collected after said record is made, it shall be applied to the oldest tax demand against said person paying the same. (Acts 1884-5, p. 28.)

92-7203. (1131) Pay of collector, forfeiture of commissions.For the service in making said record, the tax collector shall have the sums of $5 for every 100 names so recorded on said book, to be paid out of the county treasury; and for his failure to discharge the duties herein required of him such collector shall forfeit onefourth of his commissions. (Acts 1884-5, p. 28.)

89-827. Reports of tax collectors; time; citations for default; approval.-Annually on or before April 20, unless the time shall be extended by the Comptroller General* for cause which said Comptroller General* shall deem to be sufficient, each tax collector shall make and file an accounting with the Comptroller General* as to Stat taxes, and with the county authority of his county
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

607

as to county taxes, for the preceding year, in which the accounts of said tax collector shall be fully stated, and uncollected items on the digest of such preceding year shall be listed in detail; and the tax collector shall set opposite each item the reason why the same has not been collected and the name of the officer in whose hands the tax execution is, or, if no execution has been issued, the reason why it has not been issued, and such further information as the Comptroller General * or the county authority, as the case may be, shall require. If the Comptroller General * or the county authority, as the case may be, shall find that all collections made to the date of the accounting have been properly accounted for by the tax collector, an order to that effect shall be entered by the Comptroller General * or the county authority as the case may be; but if it appear that there is any default in accounting for collections made, the tax collector and his sureties shall be promptly cited, as in this law provided for, to make good such default. T1l.e Comptroller General* and the county authority shall have the jurisdiction and power to correct all errors in the digests, and to order abatement or cancellation of taxes erroneously assessed, and to make other adjustments in the digests of similar nature and to reflect the same in the account as stated. As to uncollected items not relieved against, in the manner stated, the Comptroller General* or the county authority, as the case may be, shall proceed to ascertain whether failure to collect the same or any part of the same has been due to negligence or bad faith on the part of the tax collector; and if the Comptroller General* or the county authority be of the opinion that there is sufficient evidence of negligence or bad faith to justify a citation as for default, citation shall be ordered against the tax collector and his sureties; otherwise, and unless a default in properly accounting for collections made appears, the accounts of the tax collector shall be approved; and though the account be disapproved in part, if there be uncollected items as to the failure of collection of which no negligence or bad faith on the
part of the tax collector appears, the Comptroller General* or county authority shall approve as to them, and in detail shall state wherein the account is approved, and wherein and for what
reasons the same is not approved. An approved account or approved part of an account shall be prima facie conclusive, as of the
date of the approval, of its correctness; and, unless its correctness
be challenged in some citation or in some action in law or in
equity brought within two years from the date of such approval,
shall be absolutely conclusive of the correctness of the account
* Now State Revenue Commissioner, see 92-8405, p. 3.

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608

REVENUE LAWS OF GEORGIA

01" the approved parts thereof, as of the date of the approval. (Acts 1933, pp. 78, 90.)

89-828. Removal of tax collector failing to account or default-

ing; citation.-lf the tax collector shall fail to submit his account

for settlement by April 20 or within such further time, not ex-

ceeding four months, as shall be allowed by the Comptroller Gen-

eral,* or if, on examination of the account, defaults shall be as-

certained which are not promptly cured by the tax collector, the

Comptroller General* or the county authority shall report the

same to the Governor, who, after giving the tax collector oppor-

tunity to be heard (unless the tax collector absconds or absents

himself from the State or otherwise cannot be given notice) ; shall

have the power to suspend him or remove him from office; and

the Comptroller General* and/or the county authority shall pro-

ceed to cite the delinquent tax collector and his surety. (Acts

1933, pp. 78, 91.)



89-829. Surety's right to demand release. Office vacated by failure to .provide new bond. Liability of new surety.-The surety on the bond of the tax collector shall also have the right to report . the failure to account or the default alleged by the Comptroller
General* or the county authority to the Governor and to demand a release from future liability on the bond of such tax collector. The Governor shall thereupon order the tax collector to make a new bond or bonds within a time to be set, not exceeding 30 days; and upon his default in so doing the Governor shall declare the officer removed and the office vacant. Upon the office being declared vacant, or upon the new bond being given, the moving surety shall be discharged from all future liability. Unless the
Governor shall require that the sureties on the new bond shall assume concurrent liability with the sureties on the old bond, the sureties on the new bond shall be liable only for future defaults, and the sureties on the old for the pre-existing defaults. (Acts 1933, pp. 78, 92.)

89-830. Uncompleted duties of outgoing tax collector, etc. Liability of collector and surety.-In case a tax collector has been succeeded in office by another person, a list of the uncollected items of tax appearing in the account of the outgoing tax collector at the time of the accounting as stated above shall be furnished
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENVE LAWS OF GEORGIA

609

by the Comptroller General* or the county authority to the tax collector then in office, and it shall thenceforth be his duty, as the taxes are collected, to pay to the outgoing tax collector one-half of the commissions and to retain for his services one-half, the commissions to be calculated as if the amounts had been collected by the outgoing tax collector; and the outgoing tax collector shall no longer have the right or the duty to collect the taxes or to enforce the executions issued therefor, but all uncompleted duties in respect thereof shall pass to the successor. The outgoing tax collector and his sureties on his bond shall, upon his delivery to his successor of such books and papers in his office as relate to the uncollected taxes, be discharged of liability, except for defaults existing prior to that time. (Acts 1933, pp. 78, 92.)

89-831. Tax collector or surety subrogated to rights of county, etc., when.-If a tax collector and/or his sureties shall be held liable on proceedings by citation, or on appeal, or in any other form of action at law or in equity, for having failed by reason of his negligence or bad faith to collect any taxes, the tax collector or his surety paying off any liability thus established shall be entitled to have the tax execution or executions transferred to him; and where such execution or executions relate both to State and county taxes, the Comptroller General* and the county au-
thority, and either or both of them, shall have authority to make the transfer as to both State and county taxes and any other tax included in the execution; and as to such taxes the tax collector or his surety paying the judgment, order, or decree fixing liability for the same shall be subrogated to all the rights of the State, county, and/or other public body for whose benefit the tax was levied. (Acts 1933, pp. 78, 93.)

89-832. Limitation of actions on bonds.-No action (whether at law or in equity or by citation or issuance of ex parte executions as herein provided for) on the bond of such collecting officer, or officer to hold public funds, or bank, or depository shall be maintained unless the actions or proceeding be begun in six years from the date the alleged cause of action accrued; nor against any surety thereon, unless within three years from the date of this law, or within three years from the date the alleged cause of action accrues, suit shall have been begun against the surety, or citation shall have been issued against the surety by the official or county authority having jurisdiction to cite, or execution shall
* Now State Revenue Commissioner, see 92-8405, p. 3.

610

REVENUE LAWS OF GEORGIA

have issued against the surety as herein provided for, on account of the alleged breach of the bond. (Acts 1933, pp. 78, 93.)

89-834. When tax collector and surety are not liable.-Neither a tax collector nor his surety shall be liable for failure to collect any State or county or other taxes from delinquent taxpayers if he or his surety shall make it appear (a) that by reason of the insolvency of the taxpayer the tax collector could not by ordinary care and diligence collect the same; (b) or that the tax collector with ordinary diligence issued execution and placed it in the hands of the sheriff or other officer having power to levy the same, and that failure to realize the money thereon was due to no fault of such tax collector; (c) or that his failure to collect such taxes promptly was due to obedience to instructions from the
Comptroller General* as to State taxes, or of the county authori-
ties as to county taxes; (d) or that he was prevented from the collection of the taxes by legal proceedings. (Acts 1933, pp. 78, 94.)

89-837. Representative of deceased or insane officer as party. Unfinished duties of tax coIlector pass to successor.-Whenever any of the officers with whom this law deals shall become non compos mentis or die, the guardian or personal representative of such insane or deceased officer shall be a sufficient party to any proceeding hereunder, in lieu of such insane or deceased officer. Upon a tax collector's dying or being adjudged insane, or being removed or suspended from office, the unfinished duties of all terms in which he shall have served shall pass to his successor then in office, or next elected or appointed. (Acts 1933, p. 78, 96.)

* Now State Revenue Commissioner, see 92-8405, p. 3;

REVENUE LAWS OF GEORGIA

611

CHAPTER 18.
RETURN, ASSESSMENT AND COLLECTION OF TAXES FROM BANKS, MUTUAL BUILDING AND LOAN ASSOCIATIONS AND CREDIT UNIONSI.
922406. Shares of stockholders in banks and banking associationa taxed.-No tax shall be assessed upon the capital of banks or banking associations organized under the authority of this State or the United States located within this State, but the shares of the stockholders of the banks or banking associations, whether resident or nonresident owners, shall be taxed in the county where the banks or banking associations are located, and not elsewhere, at their full market value, including surplus and undivided profits, at the same rate provided by law for the taxation of other property in the hands of private individuals: P,rovided, that nothing in this section shall be construed to relieve such banks or banking associations from the tax on real estate held or owned by
1 Fnancial institutions form a distinct classification for taxation, either as the subject of special taxes or as a basis for special treatment under taxes of general application. Just as national and state banks and trust companies form the backbone of the group because of their number and size, so also the methods prescribed for state taxation of national banks set the pattern for taxation of all the important members of the group. While national and state banks need not be taxed in the same manner as long as no discrimination results (Covington v. Covington First National Bank ('05), 198 U. S. 100, 25 Sup. Ct. 562), the practical aspects of the problem of discrimination have brought about almost identical treatment of national and state banks and trust companies in nearly every state.
Since all modern taxation of the leading classes of financial institutions stems from the taxation of national banks, the origin of the present taxing system lies in an Act of Congress of 1864, permitting the taxation of national bank shares as personal property of the shareholders where the banks were located and not elsewhere, and also permitting the taxation of bank real estate to the same extent, according to value, as other real estate was taxed. The taxes on shares must not be, though, at a greater rate than those assessed upon other money capital in the hands of individuals or upon" state bank shares. In 1868 Congress provided that the "place where the bank is located, and not elsewhere,"

612

REVENUE LAWS OF GEORGIA

them, but they shall return said real estate at its true market value in the county where located: Provided further, that when real estate is fully paid for, the value at which it is returned for taxation may be deducted from the market value of their shares; and if said real estate is not fully paid for, only the value at which the equity owned by them therein is returned for taxation shall be deducted from the market value of their shares. The banks or banking associations themselves shall make the returns of the property and the shares herein mentioned and pay the taxes herein provided. Branch banks shall be taxed on the value of the capital employed in their operation, in the counties, municipalities, and districts in whch they are located, and the parent bank shall be relieved of taxation to the extent of the capital set aside for the exclusive use of such branches: Provided, further, that banks and trust companies doing a general banking business shall not be required to pay any income tax. (Acts 1927, p. 99; 1935, p.67.)

should mean the state where located, and also dropped the provision as to uniformity with regard to taxes on state bank shares. 5219, U. S. Revised Statutes (42 Stat. L. 1499, 12 U. S. C. 548), as last amended in 1926 (44 Stat. L. 223) is as follows:
"The legislature of each State may determine and direct, subject to the provisions of this section, the manner and place of taxing all the shares of national banking associations located within its limits. The several States may (1) tax paid shares, or (2) include dividends derived therefrom in the taxable income of an owner or holder thereof, or (3) tax such associations on their net income, or (4) according to 0;: measured by their net income, provided the following conditions are complied with:
"1. (a) The imposition by any State of anyone of the above four forms of taxation shall be in lieu of the others, except as hereinafter provided in subdivision (c) of this clause.
"(b) In the case of a tax on said shares the tax imposed shall not be a greater rate than is assessed upon other money capital in the hands of individual citizens of such State coming into competition with the business of national banks: Provided, That bonds, notes, or other evidences of indebtedness in the hands of individual citizens not employed or engaged in the banking or investment business and representing merely personal investments not made in competition with such business, shall not be deemed moneyed capital within the meaning of this section.
"(c) In case of a tax on or according to or measured by the net income of an association, the taxing State may, except in case of a tax on net income, include the entire net income received from all sources, but the rate shall not be higher than the rate assessed upon other financial corporations nor higher than the highest of the rates assessed by the taxing State upon mercantile, manufac-

REVENUE LAWS OF GEORGIA

613

13-203. Branch banks; officers, capital, taxation, etc.-Branch banks, already established under the law, shall be operated as branches, and under the name of the parent bank, and under the control and direction of the board of directors and executive officers of said parent bank. The board of directors of the parent bank shall elect a cashier, and such other officers that may be required to properly conduct the business of said branch; and a board of directors, or loan committee, shall be responsible for the conduct and management of said branch, but not of the parent bank or of any other branch save that of! which they are officers, directors, or committee. By January 10 of each tax year the board of directors of the parent shall set aside for the exclusive use of said branch such proportion of its entire capital that the total deposits of such branch bank on January 1 of each tax year bears to the grand total of all the deposits on January 1 of each tax year in all branches of such bank, or banking association, including the parent bank. Branch banks shall be taxed on the capital set aside, as herein provided, to their exclusive use in the counties,

turing, and business corporations doing business within its limits: Provided, however, That a State which imposes a tax on or according to or measured by the net income of, or a franchise or excise tax on, financial, mercantile, manufacturing, and business corporations organized under its own laws or laws of other States and also imposes a' tax upon the income of individuals, may include in such individual income dividends from national banking associations located within the State on condition that it also includes dividends from domestic corporations and may likewise include dividends from national banking associations located wthout the State on condition that it also includes dividends from foreign corporations, but at no higher rate than is imposed on dividends from such other corporations.
"(d) In case the dividends derived from the said shares are taxed, the tax shall not be at a greater rate than is assessed upon the net income from other moneyed capital.
"2. The shares of any national banking associations owned by nonresidents of any State, shall be taxed by the taxing district or by the State where the association is located and not elsewhere; and such association shall make return of such shares and pay the tax thereon as agent of such nonresident shareholders.
"3. Nothing herein shall be construed to exempt the real property of associations from taxation in any State or in any subdivision thereof, to the same extent, according to Its value, as other real property is taxed.
"4. The provisions of 5219 of the Revised Statutes of the United, States as in force prior to March 25, 1926, shall not prevent the legalizing, ratifying, or confirming by the States of any tax heretofore paid, levied, or assessed upon the shares of national banks, or the collecting thereof, to the extent that such tax would be valid under said section."

614

REVENUE LAWS OF GEORGIA

municipalities, and districts in which they are located, and the parent banks shall be relieved of taxation to the extent of capital so set aside for the exclusive use of such branch: Provided, that the real estate owned or held by branch banks shall be taxed in the county, municipality, and district where located, as othe,r real estate situated in such county, municipality, and district, the same to be deducted from either the value of the capital of the parent bank or the respective branch bank. It shall be the duty of the board of directors of the parent bank to furnish a sworn statement to the taxing authorities of the county, municipality, and district in which the branch bank is located, of the total amount of deposits on January 1 of each tax year in each of the branch banks, including the parent bank, and such sworn statement shall be filed with such taxing authorities not later than March 1 of each tax year, and shall, at the same time, 'furnish to such taxing authorities a sworn statement of the proportionate part of the capital of such bank, or banking association, so set aside, as herein provided, for such county, municipality, and district for taxing purposes for that year. If the taxing authorities in any county, municipality, and district are not satisfied with the amount of capital set aside for such county, municipality, and district for taxation, such taxing authorities shall have the right to file with the Superintendent of Banks objections to the amount of capital so set aside, and, upon 10 days' written notice to the directors of the parent bank and to such authorities, such Superintendent shall hear evidence, at a time and place to be fixed by him in such notice, and determine, what amount should have been set aside to such branch bank for taxation in the county, municipality, and district in which it is situated, as herein provided, and his decision on the question shall be final and the amount of capital so set apart by him shall be subject to taxation in such county, municipality, and district in which such bank is situated. "Capital," as used in this section, shall include surplus and undivided profits, except real estate owned or held by the bank. After January 1, 1920, no new or additional branch banks shall be established.! (Acts 1919, p. 136; 1920, pp. 102, 108; 1927, p. 195.)
1 Banks having their principal office in a city now or hereafter having a
population of 80,000 to 125,000 may establish branch banks in such city, under
an Act of the General Assembly of 1929. (Acts 1929, p. 214.)
Thl} same provision is made applicable to banks having their principal office
in a municipality "now or hereafter having a population of not less than 200,000
according to the last census of the United States," by the General Assembly in
the same Act. Since these provisions have only local application, they have not
been codified.

REVENlJE LAWS OF GEORGIA

615

92-2407. Method of taxing mutual building and loan associations.-Mutual building and loan associations operating only in the counties of their charters, and limiting their loans to members, shall not be assessed on their capital loaned to stockholders or members thereof.1 All other building and loan associations or other associations of like character shall be required to return, to the tax receiver of the counties where such associations are located, all real and personal property of every kind and character belonging to such associations, except that the real property located in another county shall be returned to the tax receiver of that county. (Acts 1927, p. 100; 1935, p. 68.)

25-123. Taxes to which credit unions are subject.-Credit unions shall not be subject to any tax except the ad valorem tax upon property imposed by the Constitution of this State unless made subject thereto by express provision of law specifically naming credit unions and making them subject thereto. All ad valorem taxes against credit unions shall be assessed upon the full market value of their shares, including surplus and undivided profits, and not upon their assets, other than real estate, and the rate of such taxation shall not exceed the rate of taxation now imposed on banking corporations under provisions of 92-2406. (Acts 1925, p. 177; 1943, pp. 279, 281.)

1 This provision also applies to Federal Savings and Loan Associations.

616

REVENUE LAWS OF GEORGIA

CHAPTER 19.
RETURN OF PROPERTY BY RAILROADS AND UTILITIES.
92-2601. (1031) Rolling stock and other personal property of railroad companies.-Railroad companies operating railroads lying partly in this State and partly in other States shall be taxed as to the rolling stock thereof and other personal property appurtenant thereto, and which is not permanently located in any of the States through which said railroads pass, on so much of the whole value of rolling stock and personal property as the length of the railroad in this State is proportional to the whole length of the railroad, without regard to the location of the head office of such railroad companies. (Acts 1882-3, p. 42.)
922602. (1032) Presidents of railroad companies to make returns concenting value of company property.-The presidents of all the railroad companies, including street railroads, dummy railroads, and electric railroads in this State shall be required to re-
turn on oath, annually, to the Comptroller General, * the value of
the property of their respective companies, without deducting their indebtedness; each class or species of property to be separately named and valued, so far as the same may be practicable, to be taxed as other property of the people of the State; and said returns shall be made under the same regulations provided by law for the returns of officers of other incorporated companies, which are required by law to be made to the Comptroller General*: Provided, that the said railroads shall be taxable for city purposes as other property is taxed .for city purposes, and any law making railroad companies taxable by counties will be applicable to street railroad companies of every character. (Acts 1874, p. 107; 1889, p. 36.)
92.2605. Nonresident sleeping-ear companies.-Each nonresident person or company whose sleeping cars are run in this State
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

617

shall be taxed as follows: Ascertain the whole number of miles
of railrad over which sleeping cars are run and the entire value of all sleeping cars of such person or company, then tax such
sleeping cars at the regular tax rate imposed upon the property in this State on a valuation based on the proportion to the entire
value of such sleeping cars that the length of lines in this State
over which such cars are run bears to the length of lines of all railroads over which such sleeping cars are run. The returns shall
be made to the Comptroller General* by the president, general
agent, agent or person in control of such cars in this State. The
Comptroller General * shall frame such questions as will elicit the
information sought, and answers thereto shall be made under
oath. If the officers above referred to in control of said sleeping cars shall fail or refuse to answer, under oath, the questions pro-
pounded, the Comptroller General* shall obtain the information
from such sources as he may, and he shall assess a double tax
on such sleeping cars. If the taxes herein provided for are not
paid, the Comptroller General * shall issue executions against the
owners of such cars, which may be levied by the sheriff of any county in this State upon the sleeping car or cars of the owners
who have failed to pay the taxes. (Acts 1927, p. 97; 1935, p. 65.)

92-2606. Railroad equipment companies--Any person, partnership, company, or corporation, wherever organized or incorporated, owning, l~asing, furnishing, or operating any kind of railroad cars except dining, buff, chair, parlor, palace, or sleeping cars, which cars are operated, leased or hired to be operated, on any railroad in this State, shall be deemed an equipment company. Every equipment company, as herein defined, shall be re:
quired to make returns to the Comptroller General,* and shall be
taxed as follows: Ascertain the total number and the value of all cars of such equipment company, the total car-wheel mileage made by said cars in the United States, and the total car wheel mileage in Georgia, then tax such cars at the regular rate imposed upon property in this State on a valuation based on the proportion to the entire value of such cars that the car-wheel mileage made in Georgia bea,rs to the entire car-wheel mileage of said cars in the United States. The returns shall be made to the Comp-
troller General* by the president, general manager, agent, or
person in control of such cars; and the Comptroller General. shall frame such questions as will elicit the information, and answers thereto shall be made under oath. If the officers above referred to in control of said cars shall fail or refuse to answer
* Now State Revenue Commissioner, see 92-8405, p. 3.

618

REVENUE LAWS OF GEORGIA

under oath the questions propounded, the Comptroller General* shall obtain the information from such sources as he may, and he shall assess a double tax on such cars. If the taxes herein provided are not paid, the Comptroller General* shall issue executions against said equipment company, which may be levied by the sheriff of any county in this State upon any car or cars owned, leased, or operated by the company failing to pay the tax. (Acts 1927, p. 98; 1935, p. 66.)

922607. Railroad company returns; must show what; to whom made.-The presidents of railroad companies doing business in this State shall make returns to the Comptroller General* in the manner provided by law for the taxation of the property, of the gross receipts or net income of such railroads, and shall pay the
Comptroller General* the tax to which such property or gross
receipts or net income may be subject according to the provisions of this law and the laws relating to the tax on railroads; and on failure to make returns or refusal to pay the tax, said company shall be liable to all the penalties provided by law, and the Comp-
troller General * is hereby required, upon failure of such companies
to make returns, or upon their making returns unsatisfactory to said officer, to proceed against such companies as provided in 92-6001. (Acts 1927, p. 99; 1935, p. 66.)

92-5901. (1043) Time for making returns.-The returns of all companies mentioned in the following section, and agents of such foreign companies, authorized to do business in this State, shall De made to the Comptroller General * by the first day of March in each year, as of January 1 preceding. (Const., Art. VII, Sec.
II, Par. VI ( 2-5007).)

925902. Returns by public utilities made to whom.-All persons or companies owning or operating railroads, street railroads, suburban railroads, or sleeping cars in this State; all persons or companies, including railroad companies, doing an express, telephone, or telegraph business (except small telephone companie'l, or persons doing a telephone business, whose capital stock or property is of less value than $5,000); all persons or companies doing a gas, water, electric light or power, hydro-electric power, steam heat, refrigerated air, dockage, cranage, canal, toll-road, toll-bridge, railroad-equipment, or navigation business, through
* Now State Revenue Commissioner, see 92":8'405, p. 3.

REVENUE LAWS OF GEORGIA

619

their presidents, general managers, owners, or agents having control of the company's offices in this State, shall be required to make annual tax returns of all property located in this State to
the Comptroller General,* and the laws now in force providing for
the taxation of railroads in this State shall be applicable to the assessments of taxes on the businesses above stated. (Acts 1927,
p. 97; 1935, p. 64.)

92-5903. (1042, 1050) Returns made how.-The returns of all companies or persons which are required to be made to the
Comptroller General* shall be in writing and sworn to by the
president or other executive officer, or by the agent of a foreign company, to be a just, true, and full return of the capital stock, net annual profits, or gross receipts, or business, or income, gross, annual, net, or any other kind, or other property or effects, for which said company is subject to taxation by the laws of this
State.

92-5904. (1050) Returns to be itemized.-Whenever corporations, companies, persons, or agencies are required by law to make
returns of property, or gross receipts, or business, or income, gross, annual, net, or any other kind, or any other return, to the Comp-
troller General * for taxation, such return shall contain an item-
ized statement of property, each class or species to be separately named and valued, or an itemized account of gross receipts, or business, or income as above defined, or other matters required
to be returned, and in case of net income only, an itemized account of gross receipts and expenditures, to show how the income returned is ascertained. (Acts 1877, p. 126; 1905, p. 68.)

92-5905.(1047) Insurance companies to give names of agents. -Insurance companies doing busi..ness in this State, in making
their returns to the Comptroller General* for purposes of tax-
ation, shall give the name of each agent acting for such company and his post-office address; the aggregate amount of risks under-' written in this State during the tax year; the amount of premiums received, and the losses, paid and unpaid, by agencies. (Acts 1880-1, p. 47.)
'" Now State Revenue Commissioner, see 92-8405, p. 3.

620

REVENUE LAWS OF GEORGIA

92-5906. (1048) Presidents of insurance company to make returns.-The return provided for in the preceding section shall be made by the president, or some other duly authorized officer of the company, duly sworn to, and shall be forwarded to the Comptroller General* as required by law. (Acts 1880-1, p. 47, Const., Art. VII, Sec. II, Par. VI ( 2,5007).)

92-5907. (1049) Designation of officer or attorney against whom execution may be issued.-Insurance companies making their return shall notify the Comptroller General* of the officer or attorney in this State against whom legal process shall issue in case it becomes necessary for the Comptroller* to issue execution against such companies for any violation of the laws of this State governing insurance companies, or for the nonpayment of taxes due by them. (Act:; 1880-1, p. 47, Const., Art. VII, Sec. II, Par. VI ( 2-5007).)

* Now State Revenue Commissioner, see U28405, p. a.

REVENlJE LAWS OF GEORGIA

621

CHAPTER 20.
ASSESSMENT AND COLLECTION OF TAXES FROM RAILROADS AND UTILITIES.1
92-6801. Taxes, how assessed and collected.-In all cases where taxes are authorized for any purpose and no adequate provision is made in the law authorizing the same or in the general law for giving the taxpayer notice and opportunity to be heard as to the valuation and taxability of his property, the method of assessing and collecting said taxes shall be as set forth in this Chapter. (Acts 1910, p. 22.)
92-6802. Assessment by the State Revenue Commissioner; arbi. tration.-Where the property subject to said tax is such as is re-
turnable to the Comptroller General, * he shall assess the same at
the valuation fixed in the annual returns, if said returns are satisfactory to him; if not, he shall within 60 days after receiving said returns make an assessment of the property from the best informa..
* Now State Revenue Commissioner, see 92-8405, p. 3.
1 A different method is followed in the assessment and collection of taxes from transportation and communication companies from that of other taxpayers. This is due to the fact that such companies usually own, or their business is conducted over extended lines of personal property, such as tracks or wires, which usually reach into a number of counties, and frequently into several states. These distinctive characteristics of transportation and communicative enterprises, such as railroads, telephone and telegraph companies, express companies, parlor and sleeping car companies, together with pipe line companies, have brought about certain legal principles peculiar to the taxation of such concerns.
The broad principle has been repeatedly recognized, with little or no dissent, that there is nothing inherently.opposed to either the Federal Constitution c,r the various state constitutions in statutes which require or permit administrative taxing officials to assess the property of transportation and communication companies owning, or operating upon, a continuous line of property, such as tracks. or wires, extending into or through several states, or several counties or other taxing districts of a single state, as a homogeneous unit representing a single profit-earning business, as an alternative'to assessing separately so much of the line as lies within the state or smaller taxing unit in question.

622

REVENUE LAWS OF GEORGIA

t:on he can procure, and notify in writing the officer or person making such returns, who shall have the privilege within 20 days after reeciving such notice to refer the question of true value to
arbitrators, one to be chosen by himself, and one to be chosen by
the Comptroller General, * with power in the two so chosen to
choose an umpire in case of d;sagreement; and their award shall be final. (Acts 1910, pp. 22, 23.)

926803. School tax.-In all such cases where the taxes are authorized for school purposes in the counties or school districts,
the taxpayer's annual returns to the Comptroller General* shall
set forth all his taxable property in said county or school district, as the case may be, subject to said taxation, and the Comptroller
General* shall assess the said property for school purposes at the
same time and in the same manner as he is authorized by law to assess the same for ordinary county purposes, applying the
school-tax rate fixed by the school authorities in said counties or districts, which said school-tax rate or rates shall be certified
and transmitted to the Comptroller General* by the county au-
thorities at the same time they certify to him the county tax rate for ordinary county purposes in cases of railroad property, and
the further procedure, on the part of the Comptroller General*
for collecting said school tax shall be the same as that providing for the. collection of county taxes due by railroads as provided for in 92-2701 to 92-2706, both inclusive, in so far as the same can be applied. Where it becomes necessary for the Comptroller
General * to issue a tax fi. fa. for county purposes, as well as for
school purposes, he may include said school tax therein, specify-
ing in the assessment and tax execution the amount of the county taxes for ordinary purposes and the amount for school purposes, separately, so that the tax collector, after collecting the same, shall pay over each tax to the proper person authorized by law to receive the same. Should the taxpayer desire to contest the
taxability of his property, as provided under this and the preceding section, he may do so by petition in equity in the superior court of Fulton county. (Acts 1910, pp. 22, 23.)

926001. (1050) Assessment to correct returns.-The Comp-
troller General* shall carefully scrutinize the returns made to him,
and if in his judgment the property embraced therein is returned below its value, or the return is false in any particular, or in any wise contrary to law, he shall within 60 days thereafter correct
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

623

the same and assess the value, from any information he can obtain. 1 (Acts 1877, p. 126; 1905, p. 68.)

92-6002. (1045, 1050) Arbitration of assessments to correct returns.-In all cases of assessment or correction of returns, as provided in 92-6001, the officer or person making such returns shall receive notice and, if dissatisfied with the assessment of correction of returns, shall have the privilege, within 20 days after such notice, to refer the question of the true value or amounts to arbitrators-one chosen by himself and one by the Comptroller General*-who, in case of disagreement, may choose an umpire. If the two arbitrators, disagreeing, fail to select an umpire within 30 days after receiving notice of their appointment, the Governor shall appoint two arbitrators, who, with the arbitrator selected by the officer or person making the returns, shall determine the question as to the amount or value. Every arbitrator or umpire chosen hereunder shall be a citizen of Georgia. The award shall be made within 30 days from the appointment of the umpire or, in case no umpire is chosen, within 30 days from the appointment of arbitrators by the Governor; and their award shall be final. (Acts 1877, p. 126; 1878-9, 166; 1905, p. 68.)
* Now State Revenue Commissioner, see 92-8'405, p. 3.
1 This section and sections 9"2-6002-92-6007, inclusive, post, were expressly
repealed by the General Assembly at the Extra Session, 1937-38. (Acts 1937-
38, Ex. Sess., pp. 77, 91). After such repeal, the General Assembly, at the
1943 session, provided that "Chapter 92-60 (sections 92-6001 to 92-6007) of the Code of Georgia of 1933, as modified by the provisions of the foregoing section
19, shall continue and remain in full force and effect as if fully set forth
herein." (Acts 1943, p. 208.) Under 92-8426.4, page 10, all matters, cases, claims, and controversies of
whatsoever nature arising in the administration of the revenue laws, shall be determined by the State Revenue Commissioner, subject to review by the courts. It is provided, however, in 92-8'426.5, page 11, that such section does not apply to assessments for ad valorem taxation against persons, corporations or companies which are required by Chapter 92-59 of the Code to return his or its property for taxation to the State Revenue Commissioner. Under such section any person, corporation or company being dissatisfied with the assessment or collection of his or its return, may refer the question of true value or amount to arbitrators as provided for by Chapter 92-60. It is very doubtful that the reinstatement of a Chapter by merely referring to the same is sufficient to comply with the constitutional and statutory provisions for the enactment of a law.
No effort has been made to determine whether such Act of the General
Assembly re-enacted a law previously repealed. In view of such Act, however, such sections are set out herein.

624

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926003. (1046) State's arbitrator to assess tax against railroad, express, sleeping-car, and telegraph companies.-In all cases
of disagreement between the Comptroller General* and any rail-
road, express company, sleeping-car company, or telegraph com-
pany owning property in this State, as to the taxable value of its said property, where said differences are referred to arbitration,
the Comptroller General * shall appoint any member of the PUblic
Service Commission to act as arbitrator for the State, in each case, and it shall be the duty of the commissioner, when thus appointed, to perform the duty of arbitrabr without any addi-
tional compensation. (Acts 1894, p. 67.)

926004. (1051) Oath of arbitrators.-All arbitrators and umpires selected to fix the value of property, where returns are
made or required by law to be made to the Comptroller General, *
in each separate matter of controversy referred to a board of arbitration in the class of cases stated, each arbitrator and umpire shall take and subscribe an oath in writing in substance as
follows:

I,

, selected and chosen as an arbitrator (or umpire)

in a certain matter in controversy concerning the value of prop-
erty returned to the Comptroller General* of Georgia, do swear

that I will diligently inquire,as to the value of property and im-

partially decide the same, and will find and return the true mar-

ket value thereof and of every part thereof according to the

requirements of the law (Acts 1907, p. 96.)

92-6005. (1054) Returns of railroad companies for county, lllunicipal, and school tax purpose!.-The returns of railroad companies for purposes of county and municipal and school taxation shall be subject to the same inspection, objection, and assessment
by the Comptroller General, * and arbitration, as is provided by
law for returns of such property for purposes of State taxation.
(Acts 1908, p. 24.)

92-6006. (1052) Powers of boards of arbitrators to summon witnesses and compel production of papers, etc.-Each board of arbitrators shall have the same power to summon witnesses and the same power to compel the production of testimony that be-
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

625

longs to the several superior courts, including the right to issue subpoenas duces tecum and to order parties to the controversy to produce books and papers, and shall have the right and power to require the attendance of witnesses in and from any county as the superior courts may require witnesses in criminal cases. In all cases where the production of books and papers shall be required, either by subpoena duces tecum or notice, as may be appropriate, the same shall be produced within five days unless the board shall extend the time for cause shown. (Acts 1907, p.96.)

92-6007. (1053) Power of board of arbitrators to punish for disobedience of processes and orders.-In all cases provided for in the preceding section the arbitrator or arbitrators and umpire shall have the same power to punish for disobedience of their processes and orders as is now held by the several superior courts. (Acts 1907, pp. 96, 97.)

92-6101. Undervaluation of property or failure to return.When the owner of property has omitted to return the same for taxation at the time and for the years the return should have been made, or, having returned his property or part of same', has grossly undervalued the property returned, or his property has been assessed for taxation at a figure grossly below its true value, such owner, or, if dead, his personal representative or representatives, shall return the property for taxation for each year he is delinquent, whether delinquency results from failure to return or from gross undervaluation, either by the delinquent or by assessors, said return to be made under the same laws, rules and regulations as existed during the year of said default, or the year in which said property was returned or assessed for taxation at figures grossly below its true value: Provided, that no lien for such taxes shall be enforced against any specific property which has been previously alienated or incumbered, and is in the hands of innocent holders without notice. (Acts 1918, p. 232.)
92-6102. Notice and demand by State Revenue Commissioner to file return.-When the owner of s3iid property, or, if dead, his personal representative or representatives, refuses or fails to make returns in cases of property which should have been returned to

626

REVENUE LAWS OF GEORGIA

the Comptroller General,* the Comptroller General* shall notify,
in writing, such owner or his personal representatove or representatives of his delinquency, demanding that a return shall be
made thereof within 20 days.l (Acts 1918, p. 233.)

92-6103. (1136) AssessInent of value by State Revenue ComInissioner; issue of excessiveness.-If the delinquent or his personal representative or representatives, as provided for in 92-6102, refuses or fails to return such property after the notice given, or returns it below what the Comptroller General* deem its value,
the Comptroller General* shall assess such properyt for taxa1ton
for State, county, or municipal and school purposes, from the best information he can obtain as to its value, for the current year and for each year in default. and notify such delinquent or his personal representative or representatives of the valuation, which valuation
* Now State Revenue Commissioner, see 92-8405, p. 3.
1 The unit mill for assessing property of railroad, and making an apportionment of such tax with the counties, municipalities and other taxing districts has been heid constitutional by the United States Supreme Court in Columbus, Southern Railway Co. v. Wright, 151 U.S. 470.
Mr. Justice Jackson in delivering the opinion of the Court said: The whole, complaint made by the plaintiff in error is that it had a constitutional right to have its rolling stock, and other unlocated personal property, taxed in the county of Muscogee, where it had its principal office, and to give such property a different situs, under the act complained of, by distributing it among the counties through which the road extended, was an unjust discrimination, and violated its constitutional rights. This proposition cannot be entertained for a moment, for the reason already stated, that it was clearly within the province of the legislature of Georgia, to give such personal property a different situs, for purposes of taxation, from that of the company's principal office. The act in question having apportioned the transitory and unlocated property of the railroad company among the several counties through which the road extends for the purpose of taxation, and having subjected such property to the same rate of taxation imposed upon all other property in the respective counties, the fact that the rate of taxation varied in the different counties, according to their respective wants and necessities, involved no discrimination against the railroad company. The State having the undoubted authority to fix the situs of such property, and having lawfully distributed it proportionately between the several counties traversed by the road, it thereby became subject to thesame rate of taxation as other property in the respective counties. This involved no inequality, and violated no provision of either the state or Federal Constitu-
tion. It certainly did not involve a failure to extend to the plaintiff in error the
~qual protection of the laws.

REVENUE LAWS OF GEORGIA

627

shall be :/i:nal, unless the person or persons so notified shall raise the question that it is excessive, in which event the further procedure shall be as provided by 92-6002. (Acts 1918, p. 233.)

92-6104. Issue of taxability, where tried.-If the delinquent under 92-6102 disputes the taxability of such property, he may raise the question by petition in eql,lity in the superior court of Fulton county, and if such delinquent is dead, his personal representative or representatives shall have the same right. (Acts 1918, p. 234.)

92-5908. (1043) Time of payment of taxes.-All persons or classes of persons required to make returns for taxation to the Comptroller General* shall pay the taxes in favor of the State on or before the first day of September of the year returns are required to be made. (Const., Art. VII, Sec. II, Par. VI ( 2-5007).)

92-2603. (1033) Presidents of railroad companies to pay taxes assessed.-Said presidents shall pay to the Comptroller General* the taxes assessed upon the property of said railroad companies; and on failure to make the returns required by the preceding section, or on failure to pay the taxes so assessed, the Comptroller General* shall proceed to enforce the collection of the same in the manner provided by law for the enforcement of taxes against other incorporated companies.1 (Acts 1874, p. 107.)
92-2604. (1034) Illegality to resist tax; venue.-If any railroad company affected by the preceding sections desires to resist the collection of the tax therein provided for, said company through its proper officer may, after making the return required in 922602, and after paying the tax levied on such corporation and continuing to pay the same while the question of its liability herein is undetermined, resist the collection of the tax above provided for, by filing an affidavit of iUegalityto the execution or other proceRS issued by the Comptroller General, * stating fully and distinctly the grounds of resistance, which shall be returnable to the superior court of Fulton county, to be there determined as
" Now State Revenue Commissioner, see 92-8405, p. 3. 1 For levy of tax execut;on aga:nst such companies, see 92-7301, et cetera, p. 587.

_."' ~."_ '-o_".-.;; ~,<.':.-:-:>~ '. ~";::s:""t~::;-:t~~~ :;~}i:;~>~;Yf

628

REVENUE LAWS OF GEORGIA

other illegalities; the same to have precedence of all cases in said
court as to time of hearing, and with the same right of motions for new trial and writs of error as in other cases of illegality, in
which case the Comptroller General* shall be represented by the
Attorney General of the State. If the grounds of such illegality
are not sustained, the Comptroller General* shall, after crediting
the process aforesaid with the amount paid, proceed to collect the residue due under the provisions aforesaid; and if, at any time during the pendency of any litigation herein provided for,
the said corporation shall fail to pay the tax required to be paid as a condition of hearing, said legality shall be dismissed, and no second affidavit of illegality shall be allowed. Said illegality may
be amended as other affidavits of illegality, and shall always be accompanied by g-ood bond and security for the payment of the
tax execution issued by the Comptroller General.* (Acts 1874, p.
107; 1931, pp. 7, 38.)

* Now State Rev(tJue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

629

CHAPTER 21.
RETURN, ASSESSMENT AND COLLECTION OF INTANGIBLE PERSONAL PROPERTY TAXES.
92-113. Definitions.-The term "Revenue Commission" or "Comsion" is defined for purposes of this law [ 92-113 to 92-159, 92-9946] to mean the State Revenue Commission of Georgia or any successor agency which may be established by law: Prov:ided that, should the said Revenue Commission be succeeded by two or more agencies of the State, that agency which administers income taxes shall be deemed to be the "Revenue Commission" or "Commission" undr the terms hereof.
The word "person" is de~:ned for purposes of this law as including all individuals, partnerships, associations, fiduciaries, and corporations, unless the context clearly implies a different defition.
The word "taxpayer" for purposes of this law is defined as including all person required by this law to file tax returns and pay to appropriate officers or agenc~es of the State the taxes levied hereby.
The use of the pronouns "he, his, him, or himself" shall be construed to refer not only to individuals but to any, every, and all partnerships, associations, firms, fiduciaries, and corporations coming withn the purview of this law.
"Intangible personal property" is defined for the purpose of this law as caital stock of all corporations, money, notes, bonds, accounts, or other credits, secured or unsecured, patent rights, copyrights, franchises, and all other classes and kinds of property defined by law as intangible personal propery whether or not enumerated in this definition and whether or not sim:lar to hose classes enumerated.
"Money" is defined as specie, currency, and credit resulting from the deposit of money, currency, checks, blls, llnd other evidences of such credits. (Acts 1937-38, Ex. Sess., pp. 156, 157.)

630

REVENUE LAWS OF GEORGIA

92-114. Tangible and intangible property.-Real property (including leaseholds which are hereby classified as real property) and tangible personal property shall be taxed as now provided by law. All intangible personal property is hereby classified, in keeping with the constitutional amendment adopted in 1937.1 (Acts 1937-38, Ex. Sess., pp. 156, 158.)

92-115. Certain intangibles taxed as heretofore.-Franchises and all shares of building and loan associations and all shares of banks or banking associations, including Federal Land Banks, together with all money capital in the hands of individual citizens of Georgia coming into competition with the business of national banks, and accounts receivable and all notes except those representing credits secured by real estate are hereby classified to be taxed as heretofore provided by law and shall not be subject to the provisioni:\ of the following sections of this law [ 92-116 to 92-159, 92-9946]. (Acts 1937-38, Ex. Sess., pp. 156, 158.)
92-116. Money, how taxed.-A property tax is leveed for the year 1938 and annually thereafter at the rate of 10 cents on each $1,000 of the fair market value of all money as of the first day of January, without deduction of any indebtedness or liability of the taxpayer. (Acts 1937-38, Ex. Sess., pp. 156, 159.)
92-117. Certain secured notes, tax rate.-A property tax is levied for the year 1938 and annually thereafter at the rate of $1.50 on each $1,000 of the fair market value of all notes or other obligations insured by the Federal Housing Administration (except those owned by banks) and of all notes or other obligations representing loans, secured by real estate, made by State building and loan associations and Federal savings and loan associations for the purpose of financing of homes, as of the first day of January, up to the value of $5,000 each. Any fair market value thereof in excess of $5,000 shall be taxed as provided in 92-118. (Acts 1937-38, Ex. Sess., pp. 156, 159.)
1 The Constitution of 1945 also provides for the classification of property for taxation into tangible property and one or more classes of intangible per-
sonal property including money. Pursuant to the Constitutional amendment of
1937, the General Assembly at the special session of 1937-38, passed an Act which
classified intangible personal property for taxation. Prior to this Act, intangible
personal property was taxed in the same manner, and at the same rate as other property.

REVENUE LAWS OF GEORGIA

631

92-1l7a. Property tax on loan.-A property tax is hereby levied for the year 1942 and for each and every year thereafter at the rate of 50 cents upon each $1,000 of the fair market value of all loans held by any broker, and representing credits extended in connection with the purchase or sale of stocks, bonds or other securities of a like character held as collateral security for such loans, as of the first day of January, without deduction of any indebtedness or liability of the taxpayer. (Acts 1941, pp. 223, 224.)

92-117b. Property tax on stocks.-A property tax is hereby levied for the year 1942 and annually thereafter at the rate of $1 upon each $1,000 of the fair market value of all stocks in foreign corporations and all stocks in foreign domesticated corporations, (except those hereinafter exempted from tax by this section) as of the first day of January, without deductions of any indebtedness or liability of the taxpayer. All stocks in foreign corporations and all stocks in foreign domesticated corporation (except those hereinafter exempted from tax by this section) shall be, and are hereby declared, taxable property, except shares of stock explicitly excluded under the terms of 92-114, 92-115: Provided, that the stock of domesticated foreign corporations shall not be subject to the tax herein levied if such domesticated foreign corporations pay to the State of Georgia, or its political subdivisions, as now provided by law:
(1) A tax on all their intangible property, irrespective of the physical location of same.
(2) An income tax on the proportionate part of their income earned in this State as determined under 92-3113.
(3) A franchise tax on their entire capital stock as now provided by 92-2401 et sequens, such domesticated foreign corporations which pay to the State of Georgia the above listed property, income and franchise taxes are hereby declared to be subject to the exemptions provided for domestic corporations in 92-13() to 92-132. (Acts 1941, pp. 223, 224.)

92-118. Other intangibles, rate.-A property tax is also levied for the year 1938 and annually thereafter at the rate of $3 on each $1,000 of the fair market value of all other intangible personal property as of the first day of January (than that subject to tax under 92-116 and 92-117), without deduCtion of any

~

l

ll '

632

REVENUE LAWS OF GEORGIA

l l

indebtedness or liability of the taxpayer: Provided, however, that this tax shall not apply to those classes of intangible personal property explicitly excluded under the terms of 92-114 and

l

92-115. (Acts 1937-38, Ex. Sess., pp. 156, 159.)

l

92-119. Exclusion of other taxes.-The taxes imposed herein

l

shall be in lieu of all other State, county, municipal, and district property taxes on intangible personal property classified for tax-

l

ation at the rates specified in 92-116 to 92-122. (Acts 1937-

l

38, Ex. Sess., pp. 156, 159.)

l l l l l l
l l l l l l
l

92-120. Capital competing with national hanks.-Notwithstand-
ing any provision of this law [ 92-113 to 92-159, 92-9946], all moneyed capital in the hands of individual citizens of Georgia coming into competition with the business of national banks shall be subject to tax at the same rate which is applicable to said national banks; and it shall be the duty of the Revenue Commis-
sion,* or other authority as may succeed the present Revenue Commission,* to designate any intangible property reported to
it under the provisions of this law which constitutes moneyed capital in the hands of individual citizens of Georgia in competition with the business of national banks at the time the assessed valuation is certified under the provisions of this law to be subjected to the State and local tax rates provided for real and tangible personal property and for bank shares. The Revenue Commission* shall certify to the respective county tax commissioner or receiver the assessed valuations of intangible property subject to local tax in each county and the said commissioner or receiver shall place the said intangibles which are in the hands of individual citizens of Georgia coming into competition with the business of national banks, on the local tax digest as heretofore provided by law. (Acts 1937-38, Ex. Sess., pp. 156, 160.)

l

92-121. Persons subject to tax on intangibles.-Every resident

or nonresident person, including partnerships whose members are
l in whole or in part nonresidents of this State, is declared to be l subject to the tax imposed in this law [ 92-113 to 92-159, 92-

l 9946] on so much of his property taxable under 92-116 to 92-122 as shall have been acquired in the conduct of, or used

l incident to, business carried on or property located in this State.

l * Now State Revenue Commissioner, see 92-8405, p. 3. l

l

l

l

l

REVENUE LAWS OF GEORGIA

633

Each such person shall report such property and pay taxes thereon as provided by law for citizens of this State. (Acts 1937-38, Ex. Sess., pp. 156, 160.)

92-122. Taxable situs in another State.-Intangible property, including money, owned by a person domiciled in Georgia, which has acquired a taxable situs and is subjected to tax in another State incident.to the conduct of business located in the said other State, shall not be deemed to be taxable under the provisions of 92-116 to 92-122. (Acts 1937-38, Ex. Sess., pp. 156, 160.)

92-123. Returns of intangibles in detail.-Every person owning intangible personal property, classified for taxation under the terms of 92-116 to 92-122, except those intangibles classified to be taxed as heretofore provided by law, is required to file a return thereof, describing in detail each item (including exempt as well as taxable property except obligations of the United States), with the Commission* at the same time and in the same manner that income tax returns are required by law to be filed. Any person required by law to file an income tax return shall file with the same as a separate schedule the return required hereunder, giving a description thereof in such. form as the Commission* may reasonably require, showing the face value of each item of such intangible personal property and such other information pertaining to said returns as the Commission* say reasonably require. The said schedule shall be separately sworn to and shall be filed by every owner of intangible personal property listed in 92-116 to 92-122 irrespective of whether the said owner is required by law to file an income tax return: Provided, that intangible personal property belonging to the United States Government or to the State of Georgia or to any political subdivision thereof; intangible personal property belonging to any religious, educational or charitable organization; nonprofit cooperative associations; and money belonging to persons residing outside the State (except as provided in 92-121) shall be excluded from such sworn statement and shall not be taxable. (Acts 1937-38, Ex. Sess., pp. 156, 161.)

92-124. Returns by fiduciaries.-Any person, agent, trustee, receiver, or other fiduciary, holding money belonging to others,
* Now State Revenue Commissioner, see 92-8405, p. 3.

634

REVENUE LAWS OF GEORGIA

may make returns for such other persons and may pay the tax thereon as provided in this law [ 92-113 to 92-159, 92-9946] when so authorized by the person owning such money. (Acts 1937-38, Ex. Sess., pp. 156, 161.)

92-125. Failure to make return bars suit.-Wilful failure to list any property with the state Revenue Commission* for taxation as required by the terms of this law [ 92-113 to 92-159, 92-9946] shall be a bar to any action upon the same in any court and may be pleaded as a complete defense; but the holder thereof may at any time pay all taxes, penalties and accrued interest, including the 25 per cent. penalty provided in this law, and thereupon, without dismissal of the original suit, be relieved from the penalty above provided. (Acts 1937-38, Ex. Sess., pp. 156, 161.)
92-126. Laws and rules concerning income taxes shall apply.The schedules required under this law [ 92-113 to 92-159, 929946] to be filed with the Revenue Commission* shall be subject to the rules and regulations provided for the administration of income taxes in so far as the same may be applicable and shall be subject to the same provisions of law with respect to the right of the Commission* to investigate the books and records of any taxpayer or agent of any taxpayer, and shall be subject to hearings and appeals in all respects as provided by law for income taxes. (Acts 1937-38, Ex. Sess., pp. 156, 162.)
92-127. Banks not required to make returns for taxes.-The provisions of this law [ 92-113 to 92-159, 92-9946] shall not require any bank doing business in this state to make any returns for any taxpayer, nor pay any tax for any taxpayer. (Acts 193738, Ex. Sess., pp. 156, 162.)
92-128. Banks may make returns for depositors, when.-Any bank or trust company organized under the laws of this State or the United States, having on deposit with it money subject to taxation under the terms of this law [ 92-113 to 92-159, 929946], may make return to the Commission* for one or more taxpayers of the aggregate amounts of such money on deposit with such bank owned by said taxpayer or taxpayers and may pay the tax thereon, when authorized to make such return by the tax-
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

635

payer. A return by bank or trust company shall state the aggregate amount of money on deposit with it subject to taxation under this law owned by the one or more taxpayers authorizing the bank to make such return. The return shall state also the amounts of such money as shall have a taxable situs in each county, municipality, or special taxing district in which any such money has a taxable situs. If a bank or trust company elects to make such return and pay such tax, any person having money on deposit therewith on which the bank has made a return and paid the taxes, shall be deemed to have made a return of his money for taxation hereunder, if he states in his return required by this law, the name of the bank or trust company authorzied to make such return of money for taxation and pay the tax thereon: Provided, the amount of tax paid by any bank for any taxpayer, shall be charged to the account of such taxpayer. (Acts 1937-38, Ex. Sess., pp. 170, 171.)

92-129. Added penalty for failure to return intangibles.-In addition to the penalties and interest elsewhere provided in this law [ 92-113 to 92-159, 92-9946], every taxpayer failing to report for taxation all intangible property which it is his duty to report under the terms of this statute shall pay an additional penalty as part of the tax imposed hereunder an amount equal to 25 per cent. of the original tax on property not listed. (Acts 1937-38, Ex. Sess., pp. 156, 162.)

92-130. Exempdons.-There shall be exempt from taxation all intangible personal property owned by or irrevocably held in trust for the exclusive benefit, of, religious educational and charitable institutions, no part of the net profit from the operation of which can inure to the benefit of any private person.
There shall be exempt from all ad valorem intangible taxes in this State, the common voting stock of a subsidiary corporation not doing bu~~ness in this State, if at least 9D per cent. of such common voting stock is owned by a Georgia corporation with its principal place of business located in this State and was acquired or is held for the purpose of enabling the parent company to carry on some part of ,:ts established line of business through such subsidiary. (Acts 1946, pp. 12, 14; 1947, p. 1183.)

92-131. Same; Georgia corporations, exceptions.-'The stock of corporations organized under the laws of this State are also

. __, _._. '~__ ...-~ ...~,,,.';'\.,~~.!\.'W""1,?~;..,iY' ..;-:":.. :.!).~

636

REVENUE LAWS OF GEORGIA

exempt from said tax if such corporation pays all taxes in Georgia as now provided for by law: Provided, this exemption shall in no event be construed to apply to shares of banks or banking associations (or moneyed capital in the hands of individual citizens of Georgia in competition with national banks), nor shall it be deemed to modify, amend, or repeal the provisions of the property tax (including the franchise tax as applied to utility corporations) on property owned by a corporation organized under the laws of Georgia or the capital stock (license) tax applying to corporations organized under the laws of Georgia. (Acts 193738, Ex. Sess., pp. 156, 163.)

92-132. Same; effect of invalidity of exemption.-Should any court of last resort determine that exemption of any property provided in this law [ 92-113 to 92-159, 92-9946] is unconstitutional or invalid, it is declared the legislative policy that this law would have been passed had not such unconstitutional or invalid exemption been incorporated. The General Assembly subjects such intangible personal property to the tax under this law. (Acts 1937-38, Ex. Sess., pp. 156, 163.)

92-133. Foreign corporations to report owners of stock and bonds.-Every foreign corporation doing business or owning property in Georgia, the stock and bonds of which are subject to tax
under this law [ 92-113 to 92-159, 92-9946], shall on or before the first day of March of each year make a true and correct, verified report to the Commission,* giving in s~rii-as-the Commission* may require, the names and addresses of persons in Geor-
gia who held its shares of stock or its registered bonds on January 1 next preceding, and in addition thereto a list of stock or registered bonds transferred from such persons between Novem-
ber 1 and January 1 next preceding the date of the return. (Acts 1937-38, Ex. Sess., pp. 156, 163.)

92-134. Georgia corporations to report owners of bonds and preferred stock.-Every Georgia corporation, the bonds and stocks of which are subject to tax under this law [ 92-113 to 92-159, 92-9946], shall on or before the first day of March of each year make a true and correct, verified report to the Commission* giv-

* Now State Revenue Commissioner, see 92-84(}5, p. 3.

REVENUE LAWS OF GEORGIA

637

ing, in such form as the said Commiss:on* may require, the names and addresses of persons in Georgia who hold its registered bonds and preferred stock on January 1 next preceding, and in addition a list of its registered bonds and preferred stock transferred from such persons between November 1 and January 1 next preceding the date of the return. (Acts 1937-38, Ex. Sess., pp. 156, 164.)

92-135. Property transferred to evade tax.-Intangible property transferred prior to January 1 to avoid the tax imposed hereunder or to secure a reduction in the rate thereof is subject to the tax levied by this law [ 92-113 to 92-159, 92-9946]. (Acts 1937-38, Ex. Sess., pp. 156, 164.)

92--136. Sworn statements as to intangibles.-The Commission,* if in its judgment the information is reasonably required for the administration of this law [ 92-113 to 92-159, 92-9946], is authorized to require any public official, corporation, partnership, individual, trustee, or pledgee, or any class thereof, to provide a sworn statement respecting the ownership of intangible personal property, or of particular classes thereof, of which said person, or class of persons, has knowledge. (Acts 1937-38, Ex. Sess., pp. 156, 164.)

92-137. Administration of law; forms, rules, examination of records.-The Revenue Commission,* or its successors in authori-
ty, is charged with the administration of this law [ 92-113 to 92-159, 92-9946]. It shall prepare the forms it deems necessary and shall make such rules and regulations as it finds desirable to
enforce the provisions hereof. The Commission, * or its agents
authorized in writing so to do, may examine any books, papers,
records, or other data (including information in the hands of agents or fiduciaries or other persons) bearing upon the correctness of any returns, or for the purpose of making a return where
none has been made as required by this law (Acts 1937-38, Ex. Sess., pp. 156, 164.)

92-138. Compulsory production of evidence.-If any individual, corporation, partnership, or fiduciary, or any officer or employee
* Now State Revenue Commissioner, see 92-8405, p. 3.

638

REVENUE LAWS OF GEORGIA

or member of the partnership, required under this law to pay any tax, make any return, or supply any information, or exhibit any books of records when requested to do so by the Commission, * whether with reference to their own returns or not, shall refuse to do so, the superior court for the county in which such person resides shall have jurisdiction by appropriate process to compel such testimony or production of books, papers, or other data. (Acts 1937-38, Ex. Sess., pp. 156, 164.)

92-139. Fixing of values.-As soon as practicable after receipt of the returns of intangible property under 92-123 to 92-125, the Commission* shall examine the said returns and fix the value of such property as can be centrally assessed. If the taxpayer shall not file a return the Commission* is authorized to make return for said taxpayer on the basis of information available, and to make assessments. (Acts 1937-38, Ex. Sess., pp. 156, 165.)

92-140. Assessments certified to tax receivers.-The Commission * shall certify the aSRessments fixed to the various county tax commissioners or tax receivers, with regard to the situs of such property, and such county tax commissioners or tax receivers shall record the value certified by the Commission* and shall make assessment of all property certifieq but not assessed and shall cause the aggregate values so fixed to be entered on the property tax digest of the county. (Acts 1937-38, Ex. Sess., pp. 156, 165.)

92-141. Taxpayer to be notified of assessment.-At or before the time certification is made to local officials, the Commission* shall notify the taxpayer of the assessment; and said taxpayer shall have 15 days within which he may offer objection. (Acts 1937-38, Ex. Sess., pp. 156, 165.)

92-142. Correction of errors.-The Commission* may, in the event of an error, make a corrected certification, but in no event shall such a correction be made after the tax has become delinquent under the terms of~his law [ 92-113 to 92-159, 92-9946]. (Acts 1937-38, Ex. Sess., pp. 156, 165.)
" Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

639

92-143. Commmissions of county tax receiver or commissioner.
-For this service, notwithstanding the fact that the assessment of all except localized intangible personal property is fixed by
the Commission,* the county tax receiver or tax commissioner shall
be entitled to his usual commissions as though h c~ himself made the assessment. (Acts 1937-38, Ex. Sess., pp. 156, 165.)

92-144. Taxes collected by county tax collector.- -The taxes on said property at the rates fixed herein shall be collected by the county tax collectors subject to general provisions d law as to remuneration of the collector and to all the remedies now provided by law for enforcement or collection of real and tangible personal property taxes. (Acts 1937-38, Ex. Sess., pp. 156, 165.)

92-145. Lien of taxes on intangibles.-The said intangible property taxes shall be a lien on all the property of the taxpayer with the rank provided by law for tax liens. (Acts 1937-38, Ex. Sess., pp. 156, 166.)

92-146. Distribution of revenue.-The county tax collector, on the basis of his records and of certificates, hereby required to be supplied by each school district, municipality, and other taxing district in the county, at least monthly shall distribute the revenue collected from each owner of intangible property between the State and the various local taxing districts in the manner hereinafter set out. This plan of distribution is designed in some substantial measure to compensate taxing districts for the loss of revenues incident to the operation of the homestead exemptions amendment to the Constitution of Georgia, adopted in June, 1937, as well as to supply revenue which the said Constitution contemplates shall be available to municipalities, counties, and other taxing districts. (Acts 1937-38, Ex. Sess., pp. 156, 166.)

92-147. Distribution when property not in school district.Revenue derived from taxes on intangible personal property the taxable situs of which is not within any incorporated municipality which maintains its own school system, any tax levying school district, or other special taxing district, shall be divided between the
* Now State Revenue Commissioner, see 92-8405, p. 3.

640

REVENUE LAWS OF GEORGIA

State, the county general funds, and the county school funds, in the proportion that the aggregate millage rate for county purposes and the aggregate millage rate for school purposes and the aggregate millage rate for State purposes respectively bear to the grand total millage rate for all purposes applicable to real and tangible pi'l'sonal property similarly located, in each county.
(Acts 1937-38, Ex. Sess., pp. 156, 166.)

92-148. Distribution where property in local school district.Revenue derived from taxes on intangible personal property, the taxable situs of which is not within any incorporated municipality or other special taxing district but within a tax levying school district, shall be divided between the State, the county general funds, the county school fund, and the school fund of the school district in which said property has a taxable situs, in the proportion that the millage rate for State purposes, for county purposes, for county school purposes, and for local school district purposes respectively bear to the grand total millage rate for all purposes applicable to real and tangible personal property similarly located.
(Acts 1937-38, Ex. Sess., pp. 156, 166.)

(J2-149. Distribution where property in mu'nicipality.-Revenue derived from taxes on intangible personal property, the taxable situs of which is within an incorporated municipality but not within any other special taxing district, shall be divided between the State, the county general fund, and the municipal general fund,
in the proportion that the aggregate millage rate for State purposes, the aggregate millage rate for county purposes and the aggregate millage rate for municipal purposes respectively bear to the grand total millage rate for all purposes applicable to real and tangible personal property similarly located: Provided, if the school district in which the said intangible property has a taxable situs shall make a levy separate from the municipal levy, the revenue shall be divided between the State, the county general fund, the municipal general fund, and the school fund, in the proportion represented by the respective millage rates. (Acts
1937-38, Ex. Sess., pp. 156, 167.)

92-150. Distribution where property in county with county-wide school system.-Revenue derived from taxes on intangible personal property the taxable situs of which is within a county having a county-wide school system, shall be divided between the
I

REVENUE LAWS OF GEORGIA

641

State, county general fund, county school fund, and the municipal general fund in the proportion that the millage rate for State purposes, for county purposes, for county school purposes, and for municipal purposes respectively bear to the grand total millage rate for all purposes applicable to real and tangible personal property similarly located: Provided, that the revenue derived from taxes on intangible personal property now paid into the general fund of incorporated municipalities having independent school districts located therein, and for the support of which a tax is levied by the municipality, shall be divided between the general fund of said incorporated municipality and the independent school district within such municipality, in the proportion that the millage rate levied for school purposes by such municipality bears to the total millage rate levied for all purposes by such municipality applicable to real and tangible personal property similarly situated. (Acts 1937-38, Ex. Sess., pp. 156, 167; 1943, pp. 105, 106.)

92-151. Distribution where property in some other taxing district-In the event the said intangible personal property has a taxable situs in some other special taxing district or districts, the division between State, county, school, municipal, and other special taxing districts, shall be in the proportion represented by the respective aggregate millage rates applicable to real and tangible personal property similarly situated. The tax levied in 92-116 to 92-122 shall be deemed to be levied by the participating taxing authorities in the proportion that the millage rate of each participating taxing authority bears to the aggregate millage rate of all of the participating taxing authorities. (Acts 1937-38, Ex. Sess., pp. 156, 167.)

92-152. Distribution invalid, payment to State.-In the event any distribution or part thereof as herein provided shall, for any reason be adjudged to be invalid, such distribution or part thereof, so invalidated, shall be paid into the State treasury in the same manner and for the same purposes as hereinafter provided in 92-154 and 92-155 as to the State's shar.e of the revenues derived from the tax imposed by this law [ 92-113 to 92-159, 92-9946]. (Acts 1937-38, Ex. Sess., pp. 156, 168.)

92-153. Distribution to counties or municipalities invalid, tax at 200/0 of rate on tangihles.-In the event any distribution or

642

REVENUE LAWS OF GEORGIA

part thereof, as provided herein to be made to municipalities or counties, shall be adjudged to be invalid, the political subdivisions affected and all other subdivisions of the same class throughout the State shall be entitled and empowered to impose taxes upon the classes of property, included within this law [ 92-113 to 92-159, 92-9946], as now provided by law: Provided, in no event shall any political subdivIsion or taxing authority levy a tax on intangible property classified and taxed under this law and not Classified to be taxed as now provided by law, at a rate in excess of 20 per cent. of the rate levied by such political subdivision or taxing .authority on tangible property. (Acts 1937-38, Ex. Sess., pp. 156, 168.)

92-154. State's share.-The State's share of the revenue derived from the taxes imposed by 92-116 to 92-122 shall be covered into the State treasury. (Acts 1937-38, Ex. Sess., pp. 156, 168.)

92-155. Cost of administration.-For the administrative cost of this law [ 92-113 to 92-159, 92-9946] and for expense thereof
the Governor may authorize the Revenue Commission* to expend
an amount equal to the actual expenses of administering this law,
which shall in no event exceed the sum of one per cent. of the State's share of the revenue derived from this law. (Acts 193738, Ex. Bess., pp. 156, 168.)

92-156. Bond on injunction.-In all applications to restrain or enjoin the collection of any tax imposed by this law [ 92-113 to 92-159, 92-9946], the judge, should he grant a restraining order or temporary injunction, shall require the petitioner to give a good and sufficient bond payable to the county tax collector in double the amount of the tax, the collection of which is sought to be enjoined, to be approved by the clerk of the superior court, conditioned to pay the tax in the event petitioner does not finally prevail in his effort to resist the payment of the said tax; and it shall be the duty of the tax collector to bring suit on said bond and distribute the amount recovered according to the provisions of 92-146 to 92-153. (Acts 1937-38, Ex. Sess., pp. 156, 169.)

92-157. Nonreturns in previous years.-The owner of any class
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

643

of intangible property taxable under 92-116 to 92-122, who failed to return such property for taxation in any year prior to 1938, shall be subject to taxes for all prior years within the statute of limitation in the same manner and under the same rules and regulations as heretofore required by law. Except that any taxpayer who complies with the requirements of this law [ 92-113 to 92-159, 92-9946] by making a true return of his intangible property as specified in sections 92-123 to 92-125 by M'arch 15, 1938, shall not be required to pay tax on any such intangibles for years prior to 1938, on which no return or assessment has been made or on which no litigation has been instituted either by the taxing authorities or the taxpayer prior to January 1, 1938. Such omitted taxes upon the taxpayer's compliance with the provisions of this law are barred as by a statute of limitation. (Acts 1937-38, Ex. Sess., pp. 156, 169.)

92-158. Taxation of banks not changed.-Notwithstanding any other provision of this law [ 92-113 to 92-159, 92-9946], banks chartered under the laws of this State or of the United States and savings and loan companies or associations organized under the laws of this State, which accept funds for deposit and submit to examination by the Superintendent of Banks of this State, shall be taxed as heretofore provided by law.1 Neither such banks nor such savings and loan companies or associations nor their assets shall be subject to the provisions of this law: Provided, nothing contained in this section shall be construed to exempt from the provisions of this law any person, partnership, or corporation licensed under the provisions of Chapter 25-3 to carryon a small loan business. (Acts 1937-38, Ex. Sess., pp. 170, 172.)

92-159. Effect of partial invalidity of law.-Each provision and section of this law [ 92-113 to 92-159, 92-9946] is separately enacted, and if any clause, sentence, paragraph, part, or application of this law shall for any reason be adjudged to be invalid, by any court of competent jurisdiction, such judgment shall not affect, impair, or invalidate the remainder of this law, but shall be confined in its operation to the clause, sentence, paragraph, part, or application thereof directly involved in the controversy in which such judgment shall have been rendered. (Acts 193738, Ex. Sess., pp. 156, 169; 1941, pp. 223, 225.)
1 For taxation of banks, see 92-2406, et cetera, p. 611, and for Building and Loan Associations, see 16-2407, et cetera, p. 615.

644

REVENUE LAWS OF GEORGIA

92-9946. Violation of law classifying and taxing intangibles.Any person who shall wilfully violate the terms of 92-113 to 92-159, providing for the classification, return, and taxation of intangible personal property, or shall wilfully fail to do any act required of him by said sections, shall be deemed guilty of a misdemeanor and punished as provided by law. (Acts 1937-38, Ex. Sess., pp. 156, 162.)

92-160. Taxable situs of intangible trust property.-The taxable situs of all intangible trust property, which trust was or is
created by a resident of this State, is hereby fixed and declared to be the county of the State of Georgia of which the settler or maker of the trust is a resident, if living, and the county of the State of which the settler or maker of the trust was a resident at the time of his death, if deceased. (Acts 1939, p. 100.)

REVENl'E LAWS OF GEORGIA

645

PART VII.
ESTATE TAX1
CHAPTER 1.
RETURN, ASSESSMENT AND COLLECTION OF TAX.
92-3401. Assessment and collection of 80 per centum of amount of Federal estate tax as State tax; returns.-It shall be the duty of the legal representative of the estate of any person who may die a resident of this State, and whose estate is subject to the payment of a Federal estate tax, to file with the state Revenue Comm~ssion* a duplicate of the return which he is required to make to the Federal authorities, for the purpose of having the estate taxes determined. When such duplicate is filed, the Commission* shall compute the amount that would be due upon said return as Federal estate taxes under the Act of Congress relating to the levy and collection of Federal estate taxes upon the property of said estate taxable in Oeorgia, and assess against said estate as State taxes 80 per centum of the amount found to be due for Fed~ eral estate taxes: Provided, that if after the filing of a duplicate return and the assessment of the State taxes the Federal authorities shall increase or decrease the amount of the Federal estate tax, an amended return shall be filed with the State Revenue Com-
mission* showing all changes made in the original return and the
amount of increase or decrease in the Federal estate tax, and the
* Now State Revenue Commissioner, see 92-8405, p. 3.
1 Estate taxes are of very ancient origin. The Egyptians are known to have had a succession tax a hundred years before the birth of Christ. Augustus, the Roman Emperor, imposed a five per cent estate in 40 B.C. In the United States a tax of this nature was first enacted in 1797. Georgia did not provide for such a tax, though, until 1925. The Act was passed then to enable the State to recapture the eighty per cent levy made by the Federal government.

646

REVENUE LAWS OF GEORGIA

State Revenue Commission * shall assess against saud estate 80 per
cent. of the additional amount found to be due for Federal estate tax. In the event of a decrease' in the Federal estate tax,! the State shall refund to said estate its proportion of said decrease. (Acts 1925, p. 63; 1926, Extra. Sess., pp. 15, 16; 1927, p. 103; 1931, pp. 7, 35.)
* Now State Revenue Commissioner, see 92-8405, p. 3.
1 The basic Federal Estate tax rates are as follows:

Net Estate (After taking Deductions,

Including Exemption of $100;000)

Not in excess of $50,000

10/0

Over $ 50,000 to $ 100,000

1%

Over Over Over Over Over Over Over Over Over Over Over Over Over Over Over Over Over Over Over Over Over Over

100,000 to 150,000 to
200,000 to
250,000 to 400,000 to
450,000 to 600,000 to
750,000 to 800,000 to
1,000,000 to 1,500,000 to 2,000,000 to 2,500,000 to
3,000,000 to 3,500,000 to 4,000,000 to 5,000,000 to 6,000,000 to 7,000,000 to
8,000,000 to 9,000,000 to 10,000,000

150,000 200,000 2!'iO,000 400,000 450,000 600,000 750,000 800,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000 9,000,000 10,000,000

3% 30/0 40/0 4% 50/0 50/0 60/0 6% 7%
8% 9% 10% 11 %
12% 130/0 14%
15% 16% 17%
18% 19% 200/0

An additional tax is collected by the Federal government under an Act of

1932, but all of such tax goes directly to the Federal government without being

subject to the eighty per cent provision of an Act of 1926. The rate for the addi-

tional tax is, accordingly, omitted.

Provision is made in the Revenue Act of 1948, passed by the 80th Congress,

second session, for the division or "splitting" of income for estate taxes. Under

this Act, property passing outright in common law States from a decedent to the

surviving spouse is deducted from the decedent's gross estate up to a limit of

fifty per cent of the value of the decedent's gross estate less deductions for funeral

expenses, debts and other claims against the estate. It has been estimated that

the amount realized from the above rates by the Federal government will be re-

duced by approximately twenty-five per cent under this provision.

It will not be possible, however, to determine the effect this Act will have

on State Revenue until the regulations of the Bureau of Internal Revenue are

issued.

REVENUE LAWS OF GEORGIA

647

923401a. Nonresident decedents; amount of tax.-It shall be the duty of the legal representative of the estate of any person who may die a nonresident of this State but who owns or controls property located within this State, and whose estate is subject to
the payment of a Federal estate tax, to file with the State Revenue Commis~ioner a duplicate of the return which he is required to make to the Federal authorities and pay a tax thereon as deter-
mined by 92-3401. The amount of the tax to be paid shall be in proportion to the amount of property located in this State as compared to the total amount of property located elsewhere. (Acts 1941, pp. 221, 223.)

92-3402. Duties of State Revenue Commissioner and Ordinary; payment made to whom.-When the amount of the taxes to be paid by any estate has been determined, as provided for in 923401, the State Revenue Commission* shall certify the same to the ordinary of the county where said estate is being administered, who shall enter the same upon the m~nutes of his court and notify the executor or administrator of the amount found to be due, which shall be a charge against the estate and not against the several distributive shares.
The ordinary shall receive for his services the sum of $3 to be taxed as a part of the cost of administration. The tax assessed under the terms of thjis Chapter shall be paid direct to the State Revenue Commission.* (Acts 1925, p. 63; 1927, p. 103; 1931, PP. 7, 35.)
92-3403. Appraisal where report not made.-Where a report is not made, as required by this law, within 12 months from the qualification of the administrator or executor, the estate may be appraised and assessed for estate taxes by the State Revenue Commiss~on,* who shall have full power and authority to require the production of all evidence that will enable them to determine the value of all property of said estate subject to be taxed under this law. (Acts 1925, p. 64.)
92-3404. Failure to pay tax; execution; interest.-Whenever the legal representative of any estate under this Chapter fails to pay the amount assessed against said estate wtthin six months after notice from the State Revenue Commission* as to the amount to
* Now State Revenue Commissioner, see 92-8405, p. 3.

,," n ,.T: ~~.. '_\'-"~::~ '..':" /~ c --- ....;':. " "'

648

REVENUE LAWS OF GEORGIA

be paid, it shall be the duty of the Commission* to issue execution
for the amount of such tax against said estate, which execution shall be enforced by levy and sale and shall bear ~nterest at the rate of one per cent. per month until paid. (Acts 1925, p. 64;
1926, Extra Sess., pp. 15, 16; 1927, p. 103.)

* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENVE LAWS OF GEORGIA

649

PART VIII.
FRANCHISE TAXI
CHAPTER 1.
RETURN, VALUATION AND COLLECTION OF TAX.
922301. (1019) "Special franchise" defined.-The term "special franchise," as used in this Chapter, shall include-
1. Every right and privilege exercised within this State, granted to any person, partnership, or corporation by the State or its authority, or by any county or county officer or officers, or any municipal corporation or officer thereof, for the exercise of the power of eminent domain, or for the use of any public highway or street, or the land above or below any highway or street within the limits of this State.
2. Every special right exercised within this State, granted by charter, resolution, statute, or otherwise, whether under the laws of this or any other State, for the exercise of any public service,
1 Many different definitions appear as to the word "franchise." It is in a broad sense synonymous with freedom or liberty. Frequently it is found in conjunction with such terms as "rights," "powers," "privileges" and the like. Blackstone has defined a franchise as a "royal privilege or branch of the King's prerogative, subsisting in the hands of a subject." Chancellor Kent said that "franchises are privileges conferred by grant from the government vested in private individuals."
This division deals only with the special franchise as defined in the Chapter. The corporate organization and entrance fees have already been covered in Part IV, as well as the Returns and Reports required by corporations, the fees and taxes imposed under such laws. The Licenses required of corporations have, of course, been covered in Part III. The Income Tax for corporations is included in the Income Tax Act in Part V, which includes corporation as well as indi-
vidual income tax. Property tax paid by corporations are set out in Part VI.

650

REVENUE LAWS OF GEORGIA

such as the construction and operation of railroads equipped for steam, electricity, horsepower, compressed air. or otherwise, for the common carrying of passengers or freight; the construction or operation of any plant for the distribution and sale of gas, water, electric lights or power, steam heat, refrigerated air. or other substances by means of wires, pipes, or conduits laid under or above any street, alley, or highway; or the construction and operation of any telephone or telegraph plant.
3. All rights to conduct wharfage, dockage, or cranage business.
4. The conduct of any express business, or the operation of sleeping, palace, dining or chair cars.
5. All rights and privileges to construct, maintain, or operate canals, toll roads, or toll bridges.
6. The right to carryon the business of maintaining equipment companies, navigation companies. freight or passenger depots. and every other like special function dependent upon the g-rant of public powers or privileges not allowed by law to natural persons or involving the performance of any public service.
But th~ term "special franchise" shall not include the mere right to be a corporation engaged in trading or manufacturing and exercising no special franchise above enumerated. (Acts 1902, p. 37.)

92-2302. (027) Franchises unenumerated taxed how.-Nothjng in this Chapter shall be construed to exempt from taxation any fnlTIchise not enumerated in this Chapter; but all franchises of value not nrovided for in this Chapter shall be returned for tax:ltjon and taxed as other property under the present laws. (Acts
1902. p. 37.)

92-2303. (1020) Returns to State Revenue Commissioner.-On or before the first day of March in each year, every person, partnership, or corpoxation hold,:ng or ow:ning and exercising any special franchise or franchises withip. the State shall make a special return, as of January first of that year, sworn to by such person or member of such partnership, or by the president, vice president,or seereti;try of such corporation, to the Comptroller General,* statdng
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

651

the value of said franchises as exercised within this Statel, and particularly describing the same, accompanying said return with a certified copy of every statute, ordinance, resolution, contract,
or grant under and by authority of which said franchises are held, claimed, or owned: Provided, that where such certified copies have once been filed with or returned to said Comptroller Gen-
eral,* it shall not be necessary in any subsequent annual return
to duplicate the same, but the same shall be considered returned by reference to the copies filed as required by this section. (Acts 1902, pp. 37, 38. Canst., Art. VII, Sec. II, Par. VI ( 2-5007).)

92-2304. (1021) Value of franchises, how ascertained and
taxed.-The Comptroller General* shall not be bound to accept the valuation fixed for franchises in the return made, but shall review the same, and in case of refusal to accept the return, the subsequent proceedings shall be in all particulars the same as are provided by law in the case of refusal to accept the returns made by railroad companies of their physical property, and said franchises shall be taxed at the same rate as other property upon file value thereof as returned, or, if the value returned is not accepted, upon the value as above ascertained, the tax to be levied and collected as provided in case of the property of railroad companies.:I
(Acts 1902, pp. 37, 38.)

92-2305. (1022) Franchises exercised in more than one county or municipality.-In the cases of all special franchises exercised beyond the limits of one municipality, county, or school district, as in the case of telegraph or telephone lines, or railroads or steamboats, the return provided for in this Chapter shall show the number of miles over which said railroad or telegraph or telephone franchise, or other special franchises, are exercised in each county, school district and municipal division within the State, in like manner as railroad companies make returns of their physical property. (Acts 1902, pp. 37, 38; 1919, p. 342.)
* Now State Revenue Commissioner, see 92-8405, p. 3.
t Due to the fact that railroads, telephone and telegraph companies, express
companies, pipe line companies, and others operate through many counties and
often several states, certain legal principles peculiar to the taxation of such
concerns, and common to all of them, have arisen. Chief among such principles
are those relating to the so-called "unit" method of assessment, those involving
the apportionment of taxes imposed upon such concerns, and those relating to the
propriety of taxes imposed upon, or measured by, the receipt earnings, or income
of such enterprises.
2 Returns must be itemized. See 92-5404.

652

REVENUE LAWS OF GEORGIA

92-2306. (1023) Valuation of franchises; how apportioned.The valuation for taxation of such franchises in each county, school district and municipality in or through which said franchise is exercised, shall be apportioned to each county, school district, and municipality as is provided by law for the apportionment of the personal property of railroad companies1 (Acts 1902, pp. 37, 39; 1919, p. 343.)

92-2307. (1024) State Revenue Commissioner to certify name of franchise and amounts due.-The Comptroller General* shall certify to every such municipal corporation and to the taxing authorities of every such county the name of every special franchise taxable within such municipality, school district, or county, and the amount of taxes due on the same to such municipal corporation, school district, or county, as provided by law in the case of railroads. (Acts 1902, pp. 37, 39; 1919, p. 343.)

92-2308. (1028) Collection and enforcement of franchise taxes. -The taxes due to each municipality, school district or county on such franchise shall be collected and enforced as provided by law in the case of other taxes due the same by railroad companies.:! (Acts 1902, pp. 37, 39; 1919, p. 343.)

92-2309. (1029) Double tax for failure to make returns as to franchises.-Any person, firm, or corporation failing to make return of his special franchises as hereinbefore required shall be liable to double taxes thereon, in like manner as is provided by law in the case of failure to make return of other property. The value thereof shall be assessed by the Comptroller General* from the best information accessible and certified in like manner as provided in 92-2307. (Acts 1902, pp. 37, 39.)

92-2310. (1030) Deductions from portions of franchise tax due to county, etc.-Whenever the tax, or any part of the tax, assessed on, or on account of, any franchises as defined in this Chapter is due and payable to or for the use of any county, municipality, or
* Now State Revenue Commissioner, see 92-8405, p. 3.
1 Railroads are required to show value of their property in cities and towns, see 92-2802. For distribution of such taxes to school districts, see 32-1116.
2 For taxation of railroads, see 92-2701, et cetera.

REVENUE LAWS OF GEORGIA

653

school district in which the tangible property is located, and it shall appear that the person, partnership, association, or corporation affected has paid, or is liable to pay, to such county, municipality or school district, for its exclusive use within the year fOi' which taxes on or on account of the franchises are assessed under any agreement therefor, or under any statute, ordinance, or resolution requiring the same, any sum based upon a percentage of gross receipts, or any other income, or any occupation or privilege tax or charge, or any sum of money on account of, or as consideration for, such franchise or privilege granted to or possessed by such person, partnership, association, or corporation. all amounts so paid, or liable to be paid, for the exclusive use of such county, municipality, or school district, except the money paid for the ad valorem taxes due such county, municipality, or school district, on account of the tangible or physical property located therein, shall be deducted from the portion of the tax due such county, municipality, or school district, on account of the franchise owned or possessed by such person, partnership, association, or corporation.I (Acts 1903, p. 18; 1919, p. 342.)

92-2311. (1026) Bridge rentals and street assessments.-Any money that may be paid or expended by such person, partnership, association, or corporation for bridge rentals, or for paving or repairing of pavement of any street, highway, or public place, shall not be included within the amounts provided in 92-2310 to be deducted from the portion of the franchise tax payable to the county, municipality, or school district. (Acts 1903, pp. 18, 19; 1919, p. 343.)
92-2312. (1025) How sums paid shall be cO'11sidered.-The sums referred to in 92-2310 shall be paid to the county, municipality, or school district entitled thereto, but such sums, when paid, shall
I The constitutionality of this section was upheld by the Supreme Court in State v. Southern Express Co., 133 Ga., 113; 65 S.E., 282. "No reason occurs to us," the Court said, "why the Legislature may not constitutionally enact that persons or corporations who paid taxes on account of a franchise should not be required to pay to the city an additional sum for a tax on the occupation or business. It would not create any difference in the rate at which the franchises were taxed, nor would it exempt any person or corporation liable for a franchise tax. All persons and corporations subject to a franchise tax are treated alike in its provisions. The grouping of those engaged in a business liable to a franchise tax, and regulating the occupation tax which a city may require of such, is a reasonable classification. Such legislation does not offend the constitutional guaranty in the Bill of Rights."

654

REVENuE LAWS OF GEORGIA

be considered a payment on account of, or in full as the case may be, of the tax due such county, municipality, or school district on account of the franchise; and if the amount so payable is greater than the amount of the franchise tax due such county, municipality, or school district, such payment shall be in full thereof, and if less, the difference in amount shall be paid, but no greater credit shall be allowed on account of such payment than the amount of the franchise tax due such county, municipality, or school district for the current year. (Acts 1903, PP. 18, 19; 1919, p. 343.)

REVENUE LAWS OF GEORGIA

655

PART IX.
SEVERANCE TAX1
CHAPTER 1.
OIL AND GAS PRODUCTION TAX.
43-703. Oil and Gas Commission; creation; members, appointment, terms, vacancies, eligibility, oath, compensation, expenses; chairman; office; meetings; records.-There is hereby created the Oil and Gas Commission, composed of three members hereinafter called the Commission, to be appointed by the Governor immediately after this Chapter takes effect for terms of the following duration: One member for a term of two years, one member 'fot a term of four years, and one member for a term of six years: pl';ol
1 Many of the States have severance or production taxes covering not brtly oil and gas, but coal, iron, sulphur, timber, with other ores and stones. This is the only production tax in our State. It was not passed by the General Assembiy until 1945. We do have a license tax for mining phosphate in navigable streams. This tax i scovered under Part III, License and Privilege Taxes, p. 283 as it seems to be in the nature of a fee and not a tax.
Severance taxes are usually held to be occupational taxes. They are .not sub~ ject, therefore, to the constitutional restrictions which apply to prope~tx)~ies: The United States Supreme Court in Oliver Mining Company v. Lord, 26'2U.8. 172 held that it is within the power of the Legislature to classify the occup~tions of mining, oil producing, and others for purposes of taxation, but in order for such taxes to be constitutional under the 14th Amendment to the Federal Constitution, all persons and subjects within the class and in similar circu'msthilces must be uniformly taxed. The validity of such taxes has also been upheld! a:~ainst objections that they contain arbitrary or unfair discriminations and wet:' violative of the Commerce clause of the Federal Constitution.

.~ ,..,r, ,'-," .".-.,.'.' .-' .:,~. ,,-:> ".~,

,--;-. }~:

656

REVENUE LAWS OF GEORGIA

videdthat at the expiration of the term for which each of these appointments is made, each successor member shall be appointed for a term of six years, and in the event of a vacancy, the Governor shall by appointment fill such unexpired term. The Governor shall designate one of said members as chairman of the Commission. All of the members of said Commission shall be residents and citizens of the State. Each member shall qualify by taking an oath of office, and shall hold office until his successor is appointed and qualified. The Commission shall establish an office at the county seat of some county in Georgia, which place shall be designated by resolution of the Commission, and at which the records of the Commission shall be kept. The Commission shall meet or hold hearings at such times and places as may be found by the Commission to be necessary to carry out its duties, and each member shall receive as compensation for his service the sum of $10 for each day he attends a meeting or hearing and in addition thereto, all necessary traveling expenses. (Acts 1945, pp. 366, 367.)

43-708. Rules and regulations for control and production of oil and gas, promulgation. Charge for oil and gas produced and saved.-The Commission is hereby empowered and authorized to promulgate and set up rules and regulations to control the production of oil and gas from crude oil and natural gas where the common sources of supply are discovered after January 1, 1945. The Commission is further authorized to assess against each barrel of oil produced and saved a charge of not to exceed five mills, and against each 1,000 cubic feet of gas produced and saved from a gas well a charge not to exceed one-half mill on each 1,000 cubic feet of gas. All moneys so collected shall be paid into the State treasury. Should charges be assessed against oil or gas any person purchasing oil or gas in this State at the well, or any person taking oil or gas from any well in this State for use or resale, is hereby authorized, empowered and required to deduct from the sum due the owner the amount of the charges due the Commis-
sion on such oil and gas and to remit the same to the Commission. (Acts 1945, pp. 366, 368.)

43-709. Oil and gas conservation fund; creation, administration. -There is hereby created in the State Treasury Department a
special account to be known as the oil and gas conservation fund, and all moneys collected under the provisions of this Chapter, when
paid to the Treasurer of the State shall be deposited to the credit

REVENUE LAWS OF GEORGIA

657

of such fund. The said fund is hereby made available to the Com- mission for the purpose of admin~stering this Chapter, and shall be withdrawn and used by the Commission for such purpose in the same manner as State funds are now administered under the
budget law in force in this State. (Acts 1945, pp. 366, 368.)

43-725. Fee for drilling oil well; plugging abandoned wells and dry holes; drilling shot-holes and core-holes for exploratory purpO&es.-Before any well, in search of oil or gas shall be drilled, the person desiring to drill the same shall notify the Commission under such form as it may prescribe and shall pay a fee of $25 for each well. The drilling of any well is hereby prohibited until such notice is given and such fee has been paid and permit granted.
Each abandoned well and each dry hole promptly shall be plugged in the manner and within the time required by regulations to be prescribed by the Commission, and the owner of such well shall give notice, upon such form as the Commission may prescribe, of the drilling of each dry hole and of the owner's intention to abandon. No well shall be abandoned until such notice has been given: Provided, however, that the drilling of shot-holes and core-holes for geophysical and geological explorations shall not be considered to be the drilling of a well within the meaning of this Chapter. (Acts 1945, pp. 366, 383.)

43-728. Right of Commission to control wild well; collection of cost of controI.-In the event of the failure of the owner of such well within 24 hours after service of the notice above provided for, to control the same, if such can be done within the period, or to begin in good faith upon service of such notice, operations to control such well, or upon failure to prosecute diligently such operations, then the Commission shall have the right to take charge of the work of controlling such well, and it shall have the right to proceed, through its own agents or by contract with a responsible contractor. to control the well or otherwise to prevent the escape or loss of gas or oil from such well, all at the reason-
able expense of the owner of the well. In order to secure to the Cummission the payment of the reasonable cost and expense of controlling or plugging such well, the Commission shall retain the possession of the same and shall be entitled to receive and retain the rents, revenues and incomes therefrom until the costs and expenses incurred by the Commission shall be repaid. When all such costs and expenses have been repaid, the Commission shall

658

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restore possession of such well to the owner: Provided, that in the event the income received by the Commission shall not he sufficient to reimburse the Commission as provided for in this sec~ tion, the Commission shall have a lien or privilege upon all of the property of the owner of such well, except such as exempt by law, and the Commission shall proceed to enforce such lien or privilege by suit brought in any court of competent jurisdiction, the same as any other like civil action, and the judgment so obtained shall be executed in the same manner now provided by law for execution of judgments. Any excess over the amount due the Commission which the property seized and sold may bring, after payment of court costs shall be paid over to the owner of such well. (Acts 1945, pp. 366, 386.)

REVENUE LAW8 OF GEORGIA

659

PART X.
ASSESSMENT FOR SPECIAL SERVICE]
CHAPTER 1.
ASSESSMENT FOR BOARD OF WORKMEN'S COMPENSATION.
114-717. Prorating of Department expenses. Reports. Audits.
The total expenses of the Department of Industrial Relations shall be prorated among the insurance companies writing compensation insurance in this State and the employers permitted by the Department to pay compensation directly, hereinafter referred to as self-insurers, on the basis, in the case of the insurance companies, of the gross earned premium; in the case of self-insurers on the basis of the amount of premium which such self-insurer would have to pay in the event the self-insurer had insured his liability in a casualty company writing this class of insurance in Georgia. Prorated advances based on the experience of the previous year shall be made on January 1 and July 1 of each year by the insurance carriers and self-insurers on a budget furnished by the Department of Industrial Relations, the said advances for the preceding year to be adjusted as soon after January 1 of each year as complete reports have been received by the Department. Sworn reports of the compensation premium writing of the insurance carriers and sworn payroll statements of the self-insurers for the preceding year, ending December 31, must be filed with the De-
1 The Constitution of 1945 prohibits allocations in revenue measures. The allocations made under the Chapters in this Division are, therefore, unconstitutional. This does not apply, though, to the assessments. They are still collected and paid into the State Treasury. The agencies for which the assessments were originally made receive funds for their operation from the General Assembly in the Appropriation Act in the same way as other departments and agencies of the State Government.

660

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partment of Industrial Relations not later than March 1 of each year. The books of the Department shall be audited annually and copy of such audit shall be furnished all parties among whom the expenses of the Department are prorated. All moneys assessed against and that may be payable under this law by the insurance companies writing compensation insurance in this State and the employers permitted by the Department to pay compensation di.:. rectly shall be by the same paid into the State treasury and by it held as a special fund subject to the charge of salaries, expenses. etc., as provided in this law. to be paid out by the State Treasurer only upon warrant signed by the Governor and countersigned by
the Comptroller Genera1. * (Acts 1922, p. 78; 1931, pp. 7, 43.)

* Now State Revenue Commissioner, see 92-8405, p. 3.

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661

CHAPTER 2.
ASSESSMENT FOR PUBLIC SERVICE COMMISSION.
93-210. Appropriation of public service corporation fees to payment of salaries, expenses, etc.-There shall be paid by all public service corporations or utilities, subject to the jurisdiction of the Public Service Commission, a special fee in addition to those now required by law. Such fee shall be fixed by the Comptroller Gen-
eral* upon each of such public service corporations or utilities ac-
cording to the value of its property, as ascertained by the last preceding State tax assessment, and shall be apportioned among such public service corporations or utilities, upon the basis of such valuation, so as to produce a revenue of $70,000 per annum, or so much thereof as may be necessary, which shall be paid on or before the 20th day of .January in each year. The Comptroller
General * shall notify each public service corporation or utility of
the State of the amount due by it under the provisions of this law, not later than December 1 of each year, and said fee shall be paid to the State Treasurer on or before the 20th day of January as above provided; such sum of $70,000, or so much thereof as may be necessary, is hereby appropriated and set aside for the purpose of paying the salaries, compensation, costs and expenses. of the Public Service Commission, its members and employees, and the assistant Attorney General assigned to the Commission, and no other sum shall be appropriated therefor. In case of default in payment by any public service corporation, company or person
the fee provided for in this section, the Comptroller General* shall
proceed to collect the same in the same manner as franchise taxes are now collected. (Acts 1922, p. 145; 1931, pp. 7, 41.)

* Now State Revenue Commissioner, see 92-8405, p. 3.

662

REVENUE LAWS OF GEORGIA

CHAPTER 3.
ASSESSMENT FOR STATE FIRE INSPECTOR.
56-111. State Fire Inspector and Assistant; Ap.pointment, etc.-
The Insurance Commissioner may appoint a competent person to be known as State fire inspector, and also a person to be known as assistant State fire inspector. The assistant fire inspector shall be continued in office for such term, and at such compensation as the' exigencies of the Department may, in the discretion of the Commissioner, warrant and require.1 (Acts 1912, pp. 119, 131; 1922, pp. 120, 121.)
56-112. Investigations by State fire inspector or assistant; reports.-When any property shall be destroyed by fire, and the Commissioner shall deem it proper to have the cause of such fire investigated, he shall cause the State fire inspector or the assistant State fire inspector to make a thorough investigation of all the facts connected with such fire and report to him in writing under oath. Such inspector, or his assistant, when in his opinion such proceedings shall be necessary, shall take the testimony of all persons supposed to be cognizant or have information or knowledge in relation to the matter investigated, and he shall cause the same to be reduced to writing, and if he shall be of the opinion that there is evidence sufficient to charge any person with the crime of arson, he shall cause such person to be arrested on a warrant, and cause the same to be fully investigated before an officer as is provided for committal trials, or he shall furnish the solicitor general of the circuit in which the fire occurred all such facts, together with the names of witnesses, and all the information obtained by him in such investigation. Such fire inspector and his assistant shall have the same power as justices of the peace for the purpose of summoning before him, in the county where the fire occurred, and compelling the attendance instanter or at
1 The Insurance Commissioner is also authorized to collect the cost of any investigation filed by a citizen in this State against fire insurance companies, as provided under 56-807, et cetera, together with investigations provided under 56-1003, et cetera, and 56-1636, et cetera.

REVENUE LAWS OF GEORGIA

663

such time as may be designated by the said State fire inspector or his assistant, to testify in relation to any matter which, by the provisions of this law, is the subject of investigation. Said State fire inspector or his assistant may administer oaths to witnesses appearing before him, and may compel witnesses to answer questions pertaining to any investigation as now provided by law for committal courts, and said inspector and his assistant shall have all the power now confeiTed by law on courts of inquiry in the investigation of any matter coming before him under this law. (Acts 1912, pp. 119, 131; 1922, p. 120.)

56-113. Authority of State fire inspector to go upon premises.The State fire inspector, for the purpose of making the investigation required by this law, shall have authority to go upon the premises where the fire occurred and make investigations as to the cause and origin of the fire. (Acts 1912, pp. 119, 132.)

56-114. Compensation of State fire inspector for making investigations; liability of insurance companies for ex:penses.-The Insurance Commissioner shall have power to prescribe the compensation of the fire inspector for all examinations required by this law, and said compensation shall be paid and all other expenses incurred in such examination shall be defrayed by the fire insurance companies doing business in this State, and a tax of not more than one-tenth of one per cent. in the discretion of the Insurance Commissioner on the gross premium receipts of all such companies is hereby levied for this purpose, to be collected by the Insurance Commissioner as other taxes on premiums are collected.1 The Insurance Commissioner shall keep a separate account of all moneys received and disbursed under the provisions of this section and shall include them in his report to the legislature: Provided, that should the amount thus collected in anyone year be in excess of the amount required to meet the expenses hereincontemplated, such excess shall be held subject to the order of the Commissioner to be used for the same purpose in the succeeding year:
1 A Building Safety law was passed' by the General Assembly at the 1947
session. Under such law a Building Safety Council was created. It was author-
ized to set up standards of exit safety consistent with the provisions of the
Building Exit Code approved by the American Standards Association. The
Insurance Commissioner, through the Building Safety Director, enforces such
rules and regulations as adopted. For fees under Building Safety law, see 92A-708, p. 452.

664

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Provided further, that 56-113 and this section shall not apply to farmers' assessment cooperative fire companies doing business in this State is not more than four counties in a division. (Acts 1912, pp. 119, 132.)

REVENUE LAWS OF GEORGIA

665

PART XI.
RENTS, PROCEEDS FROM SALE OF PROPERTY, DIVIDENDS AND INTEREST.
CHAPTER 1.
RENTS FROM STATE-OWNED PROPERTY.
91101. (1281, 1283.) State-owned properties.-The State owns the following properties:
The State capitol and the square in the city of Atlanta upon which it is situated, and the several buildings and lots contiguous thereto in which offices of the State Government are located. The State Library and the furnishings and equipment in the capitol and other offices. The Rhodes Memorial Building on Peachtree Street in the city of Atlanta, occupied by the Department of Archives and History, and the records, documents, paintings, furnishings and equipment therein.
The Governor's mansion in that part of the City of Atlanta known as Ansley Park and the furnishings therein.
The square on the southwest corner of Peachtree and Cain streets in the city of Atlanta on which the Governor's mansion formerly stood, now leased for a term of years.1
The old capitol building and the square in the city of Milledgeville upon which it is situated.2
1 This property now has located upon it structures known as the Henry Grady Hotel, the Henry Grady Building, the Red Rock Building, and the Theatre adjoining the Henry Grady Hotel. The State receives rental from all of this property under long term leases. (Acts 1939, pp. 394, 398.)
2 The Board of Trustees of the Georgia Military Academy have been given and granted certain land which constitutes part of the old Capital Square in the city of Milledgeville. (Acts 1939, p. 409.) The General Assembly has made

666

REVENUE LAWS OF GEORGIA

the following dispositions of other State property: Acts 1939, p. 410, empowers the Board of trustees of Georgia Military Col-
lege to erect and equip buildings on lands of State of Georgia set apart for use of the College.
Acts 1943, p. 143, cedes to the city of Griffin in Spalding county, Georgia, fee simple title to the tract of land in said counly known as Camp Northern, which has been donated to the State by citizens of Griffin in 1893.
By Resolution of 1943 (Acts 1943,' p. 1684), a conveyance of described land to Charlton county was authorized, the resolution reciting that the land had been conveyed to the State for park purposes and had never been developed for such purposes by the State.
A resolution of 1943 (Acts 1943, p. 1689), authorized conveyance of land owned by the State in Evans county to named individuals as trustees for the purpose of developing the lanel for the use and benefit of the farmers of that area.
A Resolution of 1943 (Acts 1943, p. 1730), authorizes and directs the State Properties Commission to sell 930 acres of marsh land owed by the State in Glynn County, and prescribes the method of sale. This sale having been consummated as directed, was ratified and approved by a resolution of 1945 (Acts 1945, p. 1231.)
A Resolution of 1945 (Acts 1945, p. 1194), authorized conveyance to Macon County of described land in that County, which, it was recited, had been conveyed to the State by the County on November 2, 1938, for park purposes, but which the state had never used or developed for the purpose intended.
A Resolution (Acts 1945, p. 1228) authorizes reconveyance by the State to the Georgia Northern Railway Company of certain land in Colquitt County, which was conveyed to the State by said Railway Company in 1944 for use as a state farmers' market, to which use the property, on account of unforseen circumstances, was never put.
A R,esolution of 1945 (Acts 1943, p. 1233) authorizes the Governor to exchange certain land owned by the State in Dade County for 100 acres, more or less, adjoining the state park in Dade County.
A Resolution of 1945 (Acts 1945, p. 1236) authorizes the Governor to execute a conveyance conveying to the City of Albany for hospital purposes a tract of land previously conveyed by that city to the State for park purposes, not all of which has been used for such purposes.
A Resolution of 1945 (Acts 1945, p. 1239) authorizes conveyance to the Board of Regents of land in Milledgeville for use by the Georgia State College for Women.
A Resolution of 1945 (Acts 1945, p. 1242) automatically leaves to the First Presbyterian Church at Milledgeville for 99 years, at a rental fee of $1 per year, 25 feet of land along the east side of the present premises of that' church in said city.
A Resolution of 1945 (Acts 1945, p. 1248) authorizes conveyance to Camden County of certain land in that county for the purpose of constructing thereon

REVENUE LAWS OF GEORGIA

667

The old executive mansion and the site of the old State penitentiary in the city of Milledgeville, both now occupied by the Georgia State College for Women.
The prison farm near Milledgeville and the buildings and improvements and equipment thereon or used in connection therewith.I
1 This property is leased to the Board of Education for Baldwin County. No revenue, however, is received, as the rental is on the basis of $1.00 a year. See 77-348, p. 671.
headquarters for the Camden County Timber Protective Organization. A Resolution of 1945 (Acts 1945, p. 1256) authorizes conveyance to Colquitt
County of land which was conveyed by that county to the state for use as a state farmers' market, but which was never so used.
A Resolution of 1946 (Acts 1946, p. 702), authorizes conveyance of two acres of land in Muscogee County, formerly used by the State Highway Department.
A Resolution of 1946 (Acts 1946, p. 709) authorizes the conveyance to Boys Estate, a corporation of Glynn County organized as a charitable institution for boys, of land conveyed to the state on August 28, 1934, by Cator Woolford for use as a park; it being recited that the state is not and has not been able to develop and use the same as a park.
A Resolution of 1946 (Acts 1946, p. 784) authorizes the Governor to exchange land in Dade County, conveyed to the State by the Federal Government, for 121 % acres, more or less, adjoining the State Park in Dade County.
A Resolution of 1947 (Acts 1947, p. 6) authorizes conveyance to Crisp County of land which was conveyed by that county to the State for use as a State farmers' market, but which wa snever so' used.
Acts 1947, p. 622, provides that "title to the areas lying between the fouracre lots of the Macon Reserve West of the Ocmulgee River and contiguous to the ten-acre lots of said Reserve and the original boundaries of the City of Macon on the other is hereby relinquished by the State." However, the Act provides, this "shall not be construed as a fresh grant of title to anyone," it being only intended to make a disclaimer which shall hereafter estop the State to claim any title in thees areas.
Acts 1947, p. 684, authorizes the Governor to convey to the United States onefourth of an acre, more or less, in Union and Towns Counties, upon which to construct, maintain, and operate a lookout tower or observatory for the purpose of detection and suppression of forest fires.
Acts 1947, p. 969, repeals all the Acts creating and constituting the Richmond County Juvenile Institute and authorizes the Board of Trustees of that institution to convey all its realty as an outright gift to the State Department of Public Welfare.
A resolution of 1947 (Acts 1947, p. 1738) authorizes the Commissioner of Agriculture to make a long term lease of property belonging to the State in Valdosta, Lowndes County, for the erection thereon of a food processing plant.

668 .

REVENUE LAWS OF GEORGIA

The new prison farm in Tattnall county.

The Western and' Atlantic Railroad and its terminals in the

cities of Atlanta and Chattanooga, Tennessee, and certain other

lands and buildings in said cities, and along the line of said rail-

road.1 (Acts 1870, pp. 494, 502, 503; 1897, p. 70; 1931, Extra

Sess., pp. 118, 119.)

.

91-102. (1285) Lands reserved to the State.-The lands heretofore specially reserved to the State are: The lands known as the "McIntosh Reserve," on which is situated the Indian Spring; a quantity of land on Flint river, opposite the Old Indian Agency; one mile square on the Chattahoochee river at McIntosh Ferry; five miles square on the Chattahoochee river at Cusseta Falls, including the Falls, all islands contained in any of the navigable waters of the State and not disposed of, and the western bank of the Chattahoochee river to highwater mark, where it forms the boundary between Georgia and Alabama; the fractional parts of surveys created by the different land divisions which are not granted or otherwise disposed of; and all lands omitted to be surveyed, granted, or sold. (Acts 1889, p. 171.)

91-103. (1286) Stock owned by State.-The State owns the following stock:
In the Georgia Railroad and Banking Company, 186 shares.2
In the Southern and Atlantic Telegraph Company, indorsed by the Western Union Telegraph Company, 440 shares.s

91-104. (1282) Property under control of State Boards.-The State holds the legal title to and/or is the beneficial owner of: The several institutions operated by the Board of Regents of the University System, including all real and personal property belonging to the several institutions or used in connection therewith, and all other property conveyed to said Board for the use of any of said institutions or for educational purposes, or conveyed to any of the boards of trustees of which the Board of Regents is the successor, or to any of the institutions under its control.
1 This property has been leased to The Nashville, Chattanooga and St. Louis
Railroad Company since July 16, 1890. (Acts 1889, p. 362.) The State receives
rent from such lease. See 91-201, p. 670.
2 Dividends from this stock are paid to the State.
S The State receives dividends from this stock.

REVENVE LAWS OF GEORGIA

669

The several institutions operated by the Board of Control of Eleemosynary Institutions, including all real and personal property belonging to the several institutions or used in connection therewith, and all other property conveyed to said Board for the use of any of said institutions, or conveyed to any of the boards of trustees of which the Board of Control is the successor, or to any of the institutions under its control.
The rights of way of the State highway system and all buildings, lands, quarries, equipment and other property of the Highway Department.
All lands and other property conveyed to or held by the State Department of Forestry and Geological Development, or its predecessors, for forestry or park purposes. (Acts 1919, p. 247; 1931, pp. 7, 15-31.)

91-108. State's property in Chattanooga, Tennessee, not covered
by Western and Atlantic Railroad lease.-The State is the owner of two tracts or lots and the buildings thereon in the city of Chattanooga, Hamilton county, Tennessee, particularly described as follows: (1) That tract or lot of land bounded by Market Street, Georgia Avenue and Tenth Street. upon which there is situated at this time a four-story brick building known as the Southern Express Company building, the said lot having a frontage of 165 feet on Market Street; 128 feet on Georgia Avenue, and 93 feet on Tenth Street.1 (2) 'That tract or lot of land situated at the corner of Market and Eleventh Streets upon which is situated at this time a four-story brick building known as the Eastern Hotel, the said lot having a frontage of 61 feet on Market Street and extending back along Eleventh Street 167 feet.2 (Acts 1935, p. 468.)

91-109. State Properties Commission; creation; membership.-
There is created a Commission to be known as the State Properties Commission, which shall be composed of the Governor, the chairman of the Public Service Commission, and the State Treasurer. (Acts 1935, p. 469.)

91110. Powers of Commission.-The Commission shall have full power and authority in the name and on behalf of the State
1 Rent is received from this property under a lease. 2 This property is also leased and rent is received.

670

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to manage, control, lease, and preserve the property described in 91-108 and the building situated thereon and the contents thereof. (Acts 1935, p. 469.)

91-111. Authority of Conunission to lease, etc.; 10 year limit.-
The Commission shall have authority to negotiate for and enter upon a lease contract or contracts for the use of said property, and if in their discretion no advantageous lease can be made, to rent said property from month to month or year to year so as to derive the highest possible income therefrom for the State: Provided, however, no lease to said property for more than 10 years shall be made. (Acts 1935, p. 469.)

91-116. Sales not authorized.-Nothing contained in 91-108 to 91-115, inclusive, shall authorize a Rale of the property therein referred to, except upon approval of the General Assembly: Provided, that the Commission may, in its discretion, sell or otherwise dispose of any personal property acquired in conformity with said sections. (Acts 1935, p. 470.)

91-201. (1287) Exclusive property of the State.-The railroad from Atlanta, in Fulton County, to Chattanooga, on the Tennessee River, is the property of this State exclusively, and shall be known as the Western and Atlantic Railroad.1 (Acts 1889, p. 362; 1892, p. 101; 1895, p. 99.)
1 The State operated the road from its completion in 1850 until December 27, 1870. The General Assembly approved an Act at the 1870 session authorizing the leasing of the railroad under a competitive bid. The Governor on October 26th, 1870 issued an executive order calling for bids for the lease of the railroad. Three bids were received. Governor Bullock eliminated two of the bidders and leased the road to Joseph E. Brown and associates for a period of twenty years at twenty-five thousand per month. Prior to the termination of this lease, it was recognized that provisions should be made for a new lease beginning on December 27, 1890. Early in 1889, the General Assembly passed an Act authorizing the leasing of the road. In pursuance of the Act, the property was leased to the Nashville, Chattanooga, and St. Louis Railroad on July 16, 1890 for a period of twenty-nine years from December 29, 1890. This lease provided for a monthly rental of thirty-five thousand and one dollars a month.
The General Assembly in 1915 created a Western and Atlantic Railroad Commission for the purpose of releasing this property. It was leased again to the Nashville, Chattanooga and St. Louis Railroad Company on May 11, 1917 for a monthly rental of forty-five thousand dollars. The General Assembly later

:.-,

REVENUE LAWS OF GEORGIA

671

77-348. Lease of State prison farm.-Nothwithstanding the provisions of any other law, the Governor of Georgia is hereby authorized to lease, in whole or in part, for a period of time up to but not exceeding 25 years, the lands and buildings constituting the State prison farm located in Baldwin county, near Milledgeville, Georgia, to the United States Government, to any political subdivision of the State of Georgia, or to the Baldwin county board of education. The terms and conditions of such lease shall be such as the Governor may deem to be for the best interest of the state but shall specify that such property shall be used for National Defense, or vocational training, or for any related or similar project.1 (Acts 1941,pp. 291, 292.)

lPursuant to this section, the Governor leased said property to the Board of Education of Baldwin County for $1.00 a year, as set out in footnote to 91-101, p.655.
empowered the Governor to assign and set apart rentals of the Western and Atlantic Railroad for a special treasury fund, and to draw warrants against such fund. The Governor, State Treasurer and State Auditor were authorized to discount and/or sell such warrants. Pursuant to this Act warrants were issued and sold for a period ending December 1, 1949.

672

REVENUE LAWS OF GEORGIA

CHAPTER 2.
RENT FROM WATER BOTTOM LANDS.
91-118. Mineral Leasing Commission; members.-There is hereby created a Mineral L. 'ising Commission, which shall consist of the Governor, the Secre1 ry of State, and the State Geologist,! and the Attorney General 01 ';eorgia. (Acts 1945, pp. 352, 353.)
91-119. Same; authority to negotiate for petroleum and gas leases on State lailds.-The Mineral Leasing Commission shall have authority to negotiate with any person, firm or corporation for contracts commonly known as petroleum oil and gas leases, and to deal with any lands or water bottoms, the legal title to which is vested by law or otherwise in the State, and in the manner and subject to the conditions hereinafter stated. (Acts 1945, pp. 352, 353.)
91-120. Same; authority to make mineral leases, etc.-The Mineral Leasing Commission shall have the authority and is empowered to grant by written contract to any person, firm, association of persons or corporation the exclusive rights to explore said lands for mineral indications, to drill and mine thereon for oil, gas, sulphur and other minerals and to produce and appropriate any and all of same therefrom; the right to use free of charge oil, gas and water from the land in conducting operations thereon and in treating to make marketable the products therefrom; the right to construct and use on said land telephone, telegraph and pipelines and facilities for the transportation and storage of minerals produced therefrom, as well as salt water; the right to construct and use such canals and roads as are necessary for lessee's operations thereunder; the right to remove from the land at any time any property placed by lessee thereon; to grant, sell or convey to said persons, firms, association of persons or corporation,
! The office of State Geologist had been abolished before this Act was passed. The duties of such office had been transff'rred to the Director of the Department of Mines, Mining and Geology.

REVENUE LAWS OF GEORGIA

673

leasehold estate and all other rights usually conveyed by mineral leases and to execute in the name of the State good and sufficient leases, contracts, deeds, royalty deeds for such consideration and upon such terms and conditions as may be agreed upon between the Mineral Leasing Commission and such persons, firms, association of persons or corporation. (Acts 1945, pp. 352, 353.)

91-121. Same; form of lease application; deposit of certified check.-When any person, firm, association or corporation shall desire to lease any of such lands, application shall be made to the Commission in writing giving the description or character of the land in such application, accompanying the application with a
certified check for $50 to be deposited with the Commission as evidence of the good faith of such application, which sum is to be returned to any applicant who should bid for and fail to secure the lease of such land as herein provided. (Acts 1945, pp. 352, 354.)

91-122. Same; inspection and survey of lands proposed to be leased; limitation on acreage; advertisement for bids.-Upon receipt of the application the state Geologist may cause an inspection of the land sought to be leased to be made, including such geophysical and geological surveys ther~of as may be ordered by the Commission and the Commission, after receiving a report as to the nature and character and surroundings of such land may, within its discretion and having in mind what it considers to be most advantageous to the State, offer for lease all or any portion of the lands described in the application, provided that in no instance shall the lands be greater in quantity than 6,000 acres. In the event the Commission decides that it is advantageous to the State to lease said land or any portion thereof subject to the limitations heretofore provided, it shall cause to be, and there shall be, published in the official county organ of the county in which the lands are located and in the official county organ in Fulton county an advertisement once a week for two weeks, setting forth therein a description of the land proposed to be leased by the State, the time when bids therefor will be received and such other information as the Commission may deem necessary, including the royalty to be demanded, should it deem it to be to the interest of the State to call for bids on the basis of a royalty fixed by it. (Acts 1945, pp. 352, 354.)

91-123. Same; opening and acceptance or rejection of bids;

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royalties.-At the date and hour mentioned in said advertisement for the consideration of bids for any such lease and leases, which bids may be submitted as to all or any particularly described portion of the land advertised, the same shall be opened in public at the office of the State Geologist, or such other place in the State Capitol as the advertisement may direct, and the Commission is hereby vested with full authority to accept the bid or offer which it considers most advantageous to the State, to execute any lease or leases so granted under such terms and conditions as the Commission may deem proper, provided that the minimum royalties to be stipulated in any such lease or leases shall be one-eighth of all the oil and gas produced and saved from said property; 75 cents for each long ton of sulphur produced and marketed from said property; three cents for each long ton of salt produced and marketed from said property; 10 cents per ton for all potash produced and marketed from said property; and one eighth of all other minerals produced and saved from said property: provided that the Commission shall have the right to reject any and all bids or to grant a lease upon a lesser quantity of the property included in the advertisement; provided, that no such lease or less than the whole of any tract advertised for lease shall be granted in consideration of any less proportionate bonus and delay rental, if any, than the area that such lesser quantity bears to the total area of such tract originally advertised or embraced in the most favorable bid submitted therefor. (Acts 1945, pp. 352, 355.)

91-124. Same; description of land in leases; rentals for delay.All such land shall be accurately described in any lease. Where such leases provide rentals for delay in drilling the annual rental shall not be less than one-fourth of the amount of the cash bonus paid therefor. (Acts 1945, pp. 352, 355.)

91-125. Same; approval of transfer or assignment of lease.No transfer or assignment in relation to any such lease shall be valid unless and until approved by the Commission. (Acts 1945, pp. 352, 355.)

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675

CHAPTER 3.
RENT FROM OYSTER BEDS.
45801. Leases of oyster beds; terms; fee; notice of application; forfeiture, etc.-It shall be lawful for the Commissioner of Game and Fish to lease to any citizen of this State, or to any corporation chartered under the laws of this State and having its principal shucking plant or canning factory in this State, portions of the oyster beds or bottoms, other than natural or privately owned beds or bottoms, for a period of not exceeding 20 years, with the privilege of renewal at such rate as may be prescribed by the Commissioner, but in no event shall any person, firm, corporation, or combination of persons, lease or hold in excess of 1,000 acres, not to consist of more than two parcels, nor have the privilege of this section until he shall have demonstrated to the Commissioner his willingness, ability and intention to comply with the laws, as well as the rules and regulations prescribed by the Commissioner of Game and Fish for leasing and cultivating oyster beds. The owners of lands having water fronts thereon suitable for planting oysters shall have prior rights over all other applicants for assignment and lease of oyster planting-grounds adjacent thereto. All applications for lease of land under this law shall be made on blanks to be prescribed by the Commissioner of Game and Fish and shall be sworn to by the applicant. Each application shall be accompanied by a deposit of $10 as a guarantee of good faith, and to apply on cost of survey. Notice of such application shall be published once a week for four weeks in the official newspaper of the county or counties in which such lands lie four weeks prior to making such application. If no good cause shall be shown to the contrary, the Commissioner may have said ground surveyed and a plat made thereof. and grounds marked off, at the cost of the applicant, at the time the survey shall be made, and at the direction of the surveyor, with suitable ~takes, smooth and free from snags and spurs and suitable stakes shall be kept by the lessee in their proper places during the continuance of such lease, so as to conform accurately to the survey. Should such stakes be removed, rot down, or be carried away, the lessee shall replace them at his own expense in their proper places, and if he shall

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fail to do so within 30 days after being notified by the patrolman of the district within which the ground lies, the said lease shall be forfeited. (Acts i924, p. 105; 1931, p. 7.)

45-802. Record of survey; fee; annual rental; penalty for non-
payment; deposit of shells or oysters by lessee.-The survey and plat of any assignment, as soon as practicable after it is made, and after said grounds shall have been assigned to said applicant,
shall be delivered to said applicant, who shall record the same in the office of the clerk of the superior court of the county or counties in which said ground lies, and a copy thereof shall also be filed in the office of the Commissioner of Game and Fish. The surveyor surveying such tract so assigned shall make plats of such surveys for such office, and for the person to whom such assignment is made. Such plat shall be duly recorded in such office in a
well-bound and substantial book, and indexed in the name of the assignee. The clerk of the superior court shall receive for record-
ing the same in his office the fee now required for recording deeds and plats. The annual rental of land leased under this section shall be such amount per acre as the Commissioner may fix upon, but in no case less than 25 cents per annum, and shall be due on the first of September of each year after the date of the assignment, and payable on or before the first day of November following. If
not paid on or before November first, a 25 per cent. fine shall be added, and the inspector of such district shall proceed to levy for rental and fines. The lessee shall be required to deposit, under the supervision of the inspector of his district within such time as may be designated by the Commissioner in his lease, shells or
oysters to the amount of not less than 10 nor more than 1,000 bushels per acre for the entire area leased, the amount to be fixed by the Commissioner. The lessee shall be required to deposit, under the supervision and direction of the Commissioner of Game and Fish, every year during the life of the lease, a number of bushels of shells or oysters on each acre of the tract or parcel of ground leased by him, equal to 25 per centum of the number of bushels of oysters taken by him therefrom. The lessee shall be required to prove compliance with both of these provisions as to deposit of shells or oysters on the ground so leased by him, and in default of such proof thereof the lease shall be annulled. (Acts 1924, p. 106; 1931, pp. 7, 14.)

45-803. Option to lease given to certain persons.-Any person who shall have planted oysters in good faith on lands prior to August 8, 1924, shall have the first option or refusal to have said

REVENUE LAWS OF GEORGIA

677

land le-ased to him by the Commissioner of Game and Fish, who shall take the fact into consideration in fixing the lease fee to be charged. (Acts 1924, p. 107; 1931, pp. 7, 14.)

45-804. Staking or using oyster beds prohibited, when; refusal to remove obstruction.-It shall not be lawful for any person to stake in or use, for the purpose of propagation of oysters or shellfish, any natural oyster bed, dock, shoal or bottom, or clamming or crabbing ground which has not been assigned to him according to law, nor shall any person who may have occupied and staked off such natural bed, rock, or shoal, or clamming or crabbing ground, or bottom, which has not been assigned to him according to law, continue to occupy the same, and any person violating this provision shall be guilty of a misdemeanor. Said person shall be notified by the Commis8ioner of Game and Fish to remove all stakes, watchhouses, or other obstructions from such natural beds, rock, or shoal; and if after the notice such person shall refuse to remove such stakes or ether obstructions, the same shall be removed by the said Commissioner of Game and Fish or patrolman, at the cost of the offender, who shall also be punished as for a misdemeanor. (Acts 1924, p. 107; 1931, pp. 7, 14.)

45-805. Reasonable time allowed to remove oysters, when.When from any resurvey of oyster planting-grounds or survey
made to reestablish the lines of the State survey of natural oyster beds, rocks, or shoals, which may be made under the direction of the Commissioner of Game and Fish, it shall appear that any holder, without his own default and by mistake of any officer of the State, has had assigned to him and included in the plat of his assignment any portion of the natural oyster beds, rocks, or shoals, as defined by law, and it shall appear that any such holder has oysters or shells planted on the said ground, before the stakes shall be removed from said grounds, or the same opened to the public, the said holder shall be allowed a reasonable time, the length of which shall be determined by the Commissioner of Game
and Fish in his discretion, within which to remove his planted oysters or shells from the said ground, under the supervision of the Commissioner. (Acts 1924, p. 107; 1931, pp. 7, 14.)

45-806. Prohibited assignment of ground by patrolman or surveyor.-Any patrolman or surveyor who shall knowingly assign to any person any ground within the public survey of the natural oyster beds, rocks, or shoals, or clam beds that have been set aside

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by the Commissioner of Game and Fish shall be fined not less than $100 nor more than $500, and any such assignment shall be void, and such official shall be discharged from the employ of the Department of Game and Fish. (Acts 1924, p. 108; 1931, pp. 7, 14.)

45-807. Interference with boundary stakes, etc.-Any person who shall wilfully injure, remove, or displace any boundary oyster stakes, range monuments, signal beacon, boundary stone or post, or buoy, or any appurtenance or enclosure therein erected, constructed or set by the Commissioner of Game and Fish, or by his order, on the land or water of this State, or upon the lawful beds. of any lessee for the purpose of designating, locating, surveying, or mapping any shellfish grounds, shall be guilty of a misde-
meanor. (Acts 1924, p. 108; 1931, pp. 7, 14.)

45808. How owners of private oyster beds may come under provisiona of law.-Any person, firm or corporation owning private oyster beds in tidewater Georgia may come under the provisions of this law and have the same p,rotection as is afforded the lessees of State-owned oyster grounds under the provisions of this law, by planting oysters upon such grounds and placing oysters or shells thereon in the manner prescribed for leased oyster lands under the provisions of this law. (Acts 1924, p. 112.)

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679

CHAPTER 4.
PROCEEDS FROM SALE OF PROPERTY.l
91-501.(150) Governor may buy property in certain cases.At all sheriff's sales under any execution in favor of the State or the Governor, the Governor may, by himself, or anyone authorized by him, purchase the property so sold: Provided, that in no case shall more be bid for such property than the amount due the State upon such- fi. fa. (Acts 1873, p. 49.)
91-502. (l51) Titles, how made.-The property so purchased shall be for the use of the State, and the title thereto shall be made to the Governor and his successors in office and assigns. (Acts 1873, p. 49.)
91-503. (152) Governor may rent or sell property.-The Governor may rent out said property, or sell the same at public outcry to the highest bidder, upon such terms as he may deem for the interests of the State, and may make the necessary conveyances for the same: Provided, that such sale shall be advertised in the same manner and for the same time as sheriff's sales. (Acts 1873, p.49.)
91-804. (313) Unserviceable property sold.-When any public property shall become unserviceable, it may be sold or otherwise disposed of, by order of the proper authority, and an entry of the same shall be made in said book, and the money received therefrom shall be paid into the treasury.2 (Acts 1882-3, p. 126.)
91-506. Sale of livestock and swine belonging to State.-No livestock and/or swine belonging to the State of Georgia, or any
1 All Act of the General Assembly is required to sell property of the State, except as to the property set out in this Chapter.
2 The State Property Commission is authorized to sell or otherwise dispose of any personal property acquired by it. See 91-116, p. 670.

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agency, board or department of this State, shall be sold or otherwise disposed of, except as defined in 91-507 and 91-508. (Acts 1945, p. 339.)

91-507. Same; advertisement; limitation to public auction to farmers.-Livestock and swine belonging to the State of Georgia,
or any agency, board or department of this State, whenever sold, shall be advertised for sale in a newspaper of gen~ral circulation including the State Market Bulletin for 10 days and all livestock
and swine shall be sold at public auction only to farmers of the State of Georgia. (Acts 1945, p. 339.)

91-508. Same; limitation of other disposition to State institutions.-All livestock and/or swine belonging to the State of Georgia, any agency, or department of this State, whenever disposed of, other than sale, shall be slaughtered for the use and benefit of State institutions. (Acts 1945, p. 33'9.)

91-509. Same; exception of university system.-The prOVISIOns of this Law [ 91-506 to 91-509, 91-9905] shall not apply to the University System of Georgia since the animals are used for educational instruction, scientific information, and research work. (Acts 1945, pp. 339, 340.)

91-9905. Violation by State official or employee of __91-506 to 91-509, relating to sale of livestock and swine h-elonging to State.-Any official or employee of the State of Georgia, any agency or department of this State, upon violation of any provision of 91-506 to 91-509, relating to sale of livestock and swine belonging to State, shall be guilty of a misdemeanor, and punished as such by the court, and, in addition thereto, shall be discharged from the serYices of the State or any agency or department of this State. (Acts 1945, p. 339.)

101-206. (191, 193, 194) Number of journals to be printed; binding; distribution.-There shall be compiled, printed and bound (such binding to be the same as that of the Acts of the General Assembly) not more than 500 copies of the journals of each branch of the General Assembly; and it shall be the duty of the State Librarian to distribute the same as follows: One copy of the jour-

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681

nal of each branch of the General Assembly to the ordinary of each county, whose duty it shall be to keep and preserve the same for the use of the public and not permit same to go out of his office, and to which the public shall have free access; and also one copy to each member of the General Assembly. The remainder of the copies shall be retained by the Librarian for exchanging with the various States, and for such other use and disposition as the Governor may authorize and direct. (Acts 1861, p. 75;
1884-5, p. 134; 1889, p. 181.)

101-209. (199) Reserved copies.-Fifty copies each of the Acts
and House and Senate journals shall be reserved by the Librarian for three years, after which time 25 copies only need be reserved; remaining copies of journals as well as laws, after the distribution elsewhere provided for is effected, shall be held for sale to the people of this State, any citizen thereof having the right to buy one copy at the actual cost thereof; and said Librarian, upon being so requested, shall send by mail to any such citizen a copy of said laws upon prepayment of the postage thereon and the price. At the end of each month the Librarian shall pay all moneys received from the sale of said laws to the state Treasurer, taking his receipt therefor, and, immediately after such payment, report to the Governor in writing the number of copies sold, and when and to whom, and the sum so paid to the Treasurer, with the date of such payment. (Acts 1878-9, p. 179; 1909, p. 141.)

101-211. (197) Price for shipments outside of State.-Fifty per cent. of the net price shall be added to the price of reports, laws, and records, where they are shipped outside of the State, to cover transportation charges in the United States. (Acts 1909, pp. 141, 142.)

101-212. (198) Worn-out copies of publications.-Worn-out copies of Georgia State publications shall be rebound, sold at second-hand price, or discarded at the discretion of the Librarian. (Acts 1909, pp. 141, 142.)

40-807. Publications.-The Secretary of State shall fix a fair price for publications published pursuant to this Chapter1, the revenue arising from such sales to be devoted to extending the work contemplated herein: Provided, that at least one copy of such
1 This Chapter refers to the Department of Archives and History. The director of such department, among otherdu.ties is required to compile and publish a statistical and official register every two years.

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publications shall be furnished free of charge to any State institution making application for same through its constituted authorities. The Secretary of State is also authorized in his discretion, either by sale or otherwise, to dispose of such excess copies of such publications as may from time to time accumulate; and in like manner dispose of any editions heretofore published, of which there may be an excess on hand. (Acts 1918, p. 139; 1931, pp. 7,38.)

. 77-324. (1206 P. C.) Furnishing farm products to State institutions.-The Director of Corrections is authorized to furnish products raised and produced on the prison farms to the various State institutions requiring such products, and shall receive credit for products so furnished at a reasonable and fair price. Any surplus shall be sold and disposed of by the Director of Corrections to the State or its subdivisions or public institutions of the State, or their subdivisions as provided in 77.-323. (Acts 1897, pp. 71, 74; 1931, Extra. Sess., pp. 118, 124; 1937, p. 484.)

77-343. Disposition of proceeds of sale of articles produced on prison farms, etc.-All net amounts received by the Prison Commission from the sale of articles or products to the State Highway Board, or to any other department or institution of the State, or from any other funds or sums allocated to the Prison Commission for this specific purpose, from any source or sources, shall be applied on the purchase price of the prison farm in Tattnall county, its buildings, machinery, and equipment, and any and all such sums so received and expended by the Prison Commission for the purposes aforesaid shall be deemed a credit to that extent on any sum appropriated for the purchase of said farm and the equipment thereof. (Acts 1931, Extra. Sess., pp. 118, 123.)

77-618. (1255 P. C.) Agricultural products.-The Board of Control shall sell to the best advantage all agricultural products not used in the Training School for Boys, and shall apply the proceeds thereof to the maintenance of the institution as far as necessary. Should any surplus funds arise from this source, they shall be paid into the State treasury annually, and the Board of Control shall at the end of each quarter make to the Governor a detailed report of all such transactions. (Acts 1919, pp. 373, 375; 1931,
pp. 7, 17.)

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683

62-1203. Serum to be furnished at cost of production.-The serum produced under the provisions of this law shall be furnished to all citizens at the actual cost of production, and all moneys re-
ceived from the sale of such serum shall revert to the veterinary department at the State College of Agriculture. (Acts 1911, pp. 41, 42.)

88-113. (1663) Diphtheria antitoxine, distribution of.-The State Board of Health shall ship to and keep with the ordinaries a reasonable supply of diphtherai antitoxine for the purpose of supplying the needs of the physicians in each county, for charitable purposes only, and shall ke'ep the proper dates on all packages so shipped, and the ordinaries are authorized and directed to turn over to the authorities of all charity and city hospitals of each county as demands are made by them such amount as they may need for the treatment of diphtheria in said hosp.itals. (Acts 1909, p. 130.)
88-114. (1664) Sale of diphtheria antitoxine by ordinaries.The ordinaries of each county, while being required to furnish diphtheria antitoxine for charitable purposes only, are authorized to furnish antitoxine to purchasers of same, who are unable to purchase antitoxine from the registered pharmacists in their county, at the regular retail price at which said dealers usually sell first-class antitoxine which conforms to the United States Pharmacopoeia requirements. (Acts 1909, p. 130.)
88-115. (1665) Proceeds of sales of diphtheria antitoxine.The revenue derived from the sale of diphtheria antitoxine, with the exception of 10 per cent., which may be deducted by the ordinaries for their expenses, shall be' returned to the Georgia State Board of Health, to be used in the manufacture of antitoxine. (Acts 1909, p. 130; 1931, pp. 7, 11; 1933, p. 7.)

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CHAPTER 5.
INTEREST FROM DEPOSITS WITH STATE DEPOSITORIES.l
100-103. (1251) Contracts as to interest to be paid.-The Governor shall make with depositories2 the most advantageous contracts for interest to be paid by them to the State for the use of the state's money which may be deposited therein, as hereinafter provided by this Chapter. In the event any depository so named shall refuse to make a satisfactory contract with the Governor as to interest to be paid, he shall have authority to remove such depository and appoint another. In the event only one bank is situated in any city designated for a legal depository, the Governor may place deposits in the nearest depository with which a satisfactory contract has been made. No officer of this State shall be allowed to receive any commission, interest, compensation, or reward for himself from any source for the depositing of such money in such depositories, or for continuing such deposits. (Acts 1878-9, p. 88; 1895, p. 22.)

1 The State receives interest from County Tax Collectors on collection of delinquent taxes, but they have been set out. See 92-3304; 92-5005; and 92-7601.
2 The Governor is permitted under the law to name one or more solvent chartered banks of good standing and credit in any city or town of this State as depositories for State Funds. At one time the General Assembly required that deposits could only be made in one or more banks located in one hundred and seventy cities and towns named in the Act. In 1937, however, this was changed so as to permit the Governor to appoint one or more solvent banks as set out. (Acts 1937, pp. 499, 500.)

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685

PART XII.
COST, AND MISCELLANEOUS REVENUE.
CHAPTER 1.
SUPREME COURT COST.
6-1702. Amount of costs; payment; reception of brief in absence of payment.-The bill of costs in every case carried to the Supreme Court or to the Court of Appeals and heard therein shall be $15, and in every case carried to said courts and withdrawn or dismissed on or before the same is called for argument, shall be $10. Upon filing his original brief counsel for plaintiff in error shall pay all costs due in the case, or shall file with his brief a statement that a pauper's affidavit has been duly filed., The clerk is prohibited from receiving the brief of the plaintiff in error unless the costs have been paid or a sufficient pauper's affidavit is contained in the transcript. (Acts 1921, p. 239.)
61703. Collection of costs in Appellate. Courts; reports and payment; rule.-It shall be the duty of the clerk of the Supreme Court and the Court of Appeals, respectively, to collect the costs prescribed in the foregoing section and to make a monthly report to the State Treasurer, and a copy to the State Auditor, contain-' ing a full statement of each case before the court during the month preceding his report and showing the amount of costs collected and to monthly pay into the treasury of the State the amount of costs shown by said report to be due the State. For failure to pay into the treasury any balance due he shall be liable to be ruled by the Treasurer in such court. (Acts 1943, pp. 387, 391.)
6-1704 (6210) Attorney liable for costs in Appellate Courts. Judgment for costs on reversal.-The attorney representing the plaintiff's cause sha,ll, in all cases, be responsible for the costs in

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REVENUE LAWS OF GEORGIA

the appellate court. If there is a judgment of reversal, the plaintiff in error shall be entitled to a judgment for the amount of such costs against the defendant in error, as soon as the remittitur is returned ot the court below.1 (Act 1845, Cobb, 251.)

61705. (6211) Taxing costs.-At the close of each judgment on the minutes, the clerk of the Supreme Court or the clerk of the Court of Appeals, as the case may be, shall tax his costs, subject to revision by the judges of the respective courts, and the costs so taxed shall be entered as a part of the remittitur.

24.4103.__ (6122) __Dutie s of clerk of Supreme Court.-ll. To collect all costs due on cases in the Supreme Court and to pay over to the Treasurer of the State all money arising from costs collected. ,(Acts 1875, p. 87; 1943, pp. 387, 388.)
12.2 On or before the fifth day of each and every month, to submit to the Treasurer of the State, and a copy to the State Auditor, in writing, a full and fair statement of each case in which costs have been collected during the month preceding his report, showing the items of costs, amount collected, and the amount not collected; and if there shall appear any balance due by said clerk not collected (except costs due in pauper cases), or if collected and not paid over, then said clerk shall be liable to be ruled by the State Treasurer in the Supreme Court, in term time, on the same terms as other officers are ruled. (Acts 1943, pp. 387, 388.)

244104. (6123) Funds from costs in Supreme Court, how applied.-The funds thus arising from costs as aforesaid shall be paid into the general funds of the treasury. (Acts 1943, pp. 387, 389.)

24.4105. (6124) Costs, how taxed.-When judgment shall be pronounced in any cause, th~ clerk shall tax the costs thereof, which should be entered on the minutes at the foot of the judgment, without charge. The clerk shall make no charge for attaching the' seal to the remittur, not to any precept is~med by him, nor
1 Attorneys are also required to pay $10.00 upon being admitted to the court, see 24-4501, p. 326.
2 The other duties of the Clerk have been ommitted as they do not cover the collection of cost.

REVENuE LAWS OF GEORGIA

687

for anything but services actually rendered, nor shall he record the bill of exceptions or transcript of the records from the court below. (Act 1847, Cobb, 454. Act 1850, Cobb, 454. Acts 1851-2, p. 214; 1855-6, p. 202.)

24-4507. Rule Ga. Statement of why Supreme Court has exclusive jurisdiction. Additional cost where writ of error brought to wrong court.-At the conclusion of the bill of exceptions and immediately preceding the signature of counsel for the plaintiff in error, there must be a statement of the reasons why the Supreme Court and not the Court of Appeals has jurisdiction of the case, with citation of the part or parts of the record, and if possible the particular paragraphs thereof, showing such jurisdiction.
Where a case is brought to this court by a writ of error that should have been directed to the Court of Appeals, or where a case is brought to the Court of Appeals by a writ of error that should have been directed to the Supreme Court, and it is obvious that it was brought to the wrong court, $10 costs shall be taxed upon the transfer of the case from thE' court to which it was improperly brought, which shall be in addition to the usual costs that accrue in the reviewing court having jurisdiction, and the payment of such additional costs shall be a condition precedent to the final submission of the case in the proper court, provided that such condition precedent shall not apply where the case has been brought to the reviewing court on a proper pauper affidavit.
24-4521. (6231) Rule 19. Costs; pauper's affidavit. Time for filing brief with clerk.-Upon filing his original brief counsel for the plaintiff in error shall pay all costs due in the case, or shall file with his brief a statement that a pauper's affidavit has been duly filed to relieve him from the payment of the costs due the State. The clerk is prohibited from receiving the brief of the plaintiff in error unless the costs have been paid, or a sufficient pauper's affidavit is contained in the transcript or the bill of exceptions. (Code, 6-1702.) Briefs for both parties shall be filed with the clerk at least three week-days before the' call of the trial calendar to which the case is assigned.

24-4522. (6232) Rule 20. Attorneys, etc., bound for costs in Supreme Court.-All attorneys representing the plaintiff in error, as well those heard orally or by briefs in this Court as those signing the bill of exceptions, are jointly and severally bound for costs, save where the pauper affidavit is filed in the clerk's office

688

REVENUE LAWS OF GEORGIA

of the court below, and the certified original or a certified copy thereof is transmitted to this Court with and as a part of the transcript of the record, or with the bill of exceptions. This oath, to be effectual, must assert that the plaintiff in error is, because of his poverty, unable to pay the costs, and must not add conjunctive'ly that he is unable to do anything else.!

244523. ,( 6233) Rule 21. When Supreme Court costs payable. No case in which cost is due will be heard (except by special order of the Court) ; and if not paid, the clerk shall so inform the Court when the case is called, whereupon the case will be dismissed. The clerk shall, within ten days after the disposition of any case, issue execution against the plaintiff in error and his counsel for any unpaid costs with which they are chargeable, in form as follows:
State of Georgia
v.

To all and singular the sheriffs of said State and their lawful deputies:

We command you, that, of the goods and chattels, lands and

tenements of

you cause to be made the sum of

_______________~ dollars and in the case of

cents, Supreme Court costs

v.

, at its

________________________________term, 19_. , due the State, and also all costs on

this fi. fa., and that you make return hereof to the next term of

said Court.

Witness the Honorable

Court, this___________

day of---- ---

, Chief Justice of said 19 .

Clerk Supreme Court of Georgia.
Whenever a cost execution is paid by an attorney for a plaintiff in error, the same may, upon his request, be transferred and assigned to him by an appropriate indorsement thereon signed by the clerk.
1 Rules 19 and 20 have been slightly changed since the publication of the supplement to the Code. The amended rules as of Feb. 12, 1948' have been followed in this section and 24-4522, p. 687.

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689

CHAPTER 2.
COURT OF APPEALS COST.
24-3622. Rule 22. Filing Briefs. Paying costs.-Upon filing his original brief counsel for the plaintiff in error shall pay all costs due in the case,! or shall file with his brief a statement that a pauper's affidavit has been duly filed to relieve him from the payment of the costs. The clerk is prohibited from receiving the brief of the plaintiff in error unless the costs have been paid, or a sufficient pauper's affidavit is contained in the transcript. (Acts 1921, p. 239.) Briefs for both parties shall be filed with the clerk at least three week-days before the call of the trial calendar to which the case is assigned.
24-3623. (6340) Rule 23. Attorneys bound for costs in Court of Appeals.-All attorneys representing the plaintiff in error, as well those heard orally or by briefs in this Court as those signing the bill of exceptions, are jointly and severally bound for costs, save where the pauper affidavit is filed in the clerk's office of the court below, and the certified original or a certified copy thereof is transmitted to this Court with and as a part of the transcript of the record, or, if no transcript is required, with the bill of exceptions. This oath, to be effectual, must assert that the plaintiff in error is, because of his poverty, unable to pay the costs, and must not add conjunctively that he is unable to do anything else.
24-3624. (6341) Rule 24. Costs in Court of Appeals; payment; execution.-No case in which cost is due will be heard (except by special order of the Court) ; and if not paid, the clerk shall so inform the Court when the case is called, whereupon the case will be dismissed. The clerk shall, within ten days after the disposition of any case, issue execution against the plaintiff in error and his counsel for any unpaid costs with which they are chargeable, in form as follows:
1 The bill of cost in every case carried to the Court of Appeals and heard therein shall be $15.00, and every case carried to said court and withdrawn or dismissed on or before the same is called for argument shall be $10.00, see 6-1702, p. 685. See also 6-1703, p. 685 for duty of Clerk of Court of Appeals to collect cost and pay same to State Treasurer.

690

REVENUE LAWS OF GEORGIA

State of Georgia
v.

To all and singular the sheriffs of said State and their lawful deputies:

We command you, that, of the goods and chattels, lands and

tenements of

you cause to be made the sum oL

_

dollars and

of

v.

cents, Court of Appeals costs in the case

at its

term, 19 , due the

State and also all costs on this fi. fa., and that you make return

hereof to the next term of this Court.

Witness the Honorable

this

day oL

Chief Judge of said Court, , 19 .

Clerk Court of Appeals of Georgia.
Whenever a cost execution is paid by an attorney for a plaintiff in error, the same may, upon his request, be transferred and assigned to him by an appropriate indorsement thereon signed by the clerk.

24-3637. Rule 37. MandalIlus applications; docketing; costs.Applicat~onsfor mandamus shall be docketed as other cases. The costs in such cases shall be $15 and shall be paid to the clerk on the filing of the application for mandamus. On failure to pay the costs, the clerk shall not file the application.

REVENUE LAWS OF GEORGIA

691

CHAPTER 3.
COST FOR EXAMINATION OF COMPLAINTS AGAINST ACCIDENT LIABILITY AND CASUALTY INSURANCE COMPANIES.
561003. (2493) Investigation of complaint of violations of law. -Upon complaint being filed by any citizen that a company authorized to do business in this State has violated any of the provisions of this Chapter, the Insurance Commissioner shall diligently investigate the matter, and if necessary examine, by himself or his accredited representative, at the head offices located in the United States, and also such other offices or agencies of such company as may be deemed proper, all books, records, and papers of the same, and also the officers thereof under oath as to such alleged violation or violations: Provided, that before making such examinations the Insurance Commissioner shall require the person making complaint to file with him a good and sufficient bond to cover any expense or cost that may be necessary in making such examination; and in the event that the insurance company be found not guilty of a violation of this Chapter, then said bond shall be responsible for all the expense incurred by reason of said investigation. If the company shall be found guilty of a violation of this law, it shall be responsible for the expense thereof. (Acts 1896, p. 62.)
561004 (2494) Forfeiture of right to do business upon refusal to submit to examination.-Any accident liability or casualty insurance company violating any provision of this Chapter, or refusing to submit to the aforesaid examination when required, shall forfeit the right to do business for the next 12 months thereafter, and the Insurance Commissioner shall immediately revoke the license already issued to said company to do business. (Acts 1896, p.62.)
561005. (2495) Failure or refusal to pay expenses of exami. nation, proceedings on.-If any such company shall fail or refuse to pay such expense of examination upon the presentation of a bilI

692

REVENUE LAWS OF GEORGIA

therefor by the Insurance Commissioner, the Commissioner may issue his fieri facias against such company therefor, to be collected out of the property of the company or its deposit with the State Treasurer, in the same manner as judgments against insurance
companies not chartered by this State, but doing business herein are collected. If any company shall dispute the amount of such bill and fieri facias, it may contest such amount and its liability therefor by affidavit of illegality returnable to the superior court of Fulton county, in the same manner as the Comptroller General's* executions for railroad county taxes may be contested. (Acts 1896, p. 62.)

* Now State Revenue Commissioner, see 9215405, p. 3.

REVENUE LAWS OF GEORGIA

693

CHAPTER 4.
COST FOR INVESTIGATION OF COMPLAINTS FILED AGAINST FIRE INSURANCE COMPANIES.
56-807. (2493) Investigation of complaint of violations of law. -Upon complaint being filed by any citizen of this State that a company authorized to do business in this State has violated any of the provisions of this Chapter, the Insurance Commissioner shall diligently investigate the matter, and if necessary examine, by himself or his accredited representative, at the head offices located in the United States,and also such other offices or agencies of such companies as may be deemed proper, all books, records, and papers of the same, and also the officers thereof under oath as to such alleged violation or violations: Provided, that before making such examinations the Insurance Commissioner shall require the person making complaint to file with him a good and sufficient bond to cover any expense or cost that may be necessary in making such examination; and in the event that the insurance company shall be found not guilty of a violation of this Chapter, said bond shall be responsible for all the expense incurred by ,reason of said invetsigation. If the company shall be found guilty of a violation of this law, it shall be responsible for the expense thereof. (Acts 1896, p. 62.)
56-808. (2494) Forfeiture of right to do business upon refusal to submit to examination.-Any fire insurance company violating any provision of 56-805 to 56-807, or refusing to submit to the aforesaid examination when required, shall forfeit the right to do business for the next 12 months thereafter, and the Insurance Commissioner shall immediately revoke the license already issued to said company to do business. (Acts 1896, p. 62.)
56-809. (2495) Failure to pay expenses of examination proceedings on.-If any such company shall fail or refuse to pa; such expense of examination upon the presentation of a bill therefor by the Insurance Commissioner, the Commission-er may issue his fieri facias against such company therefor, to be collected out of the property of the company or its deposit with the State Treasurer, in the same manner as judgments against insurance com-

694

REVENUE LAWS OF GEORGIA

panies not chartered by ihis State, but doing business herein, are collected. If any company shall dispute the amount of such bill and fieri facias, it may clmtest such amount and its liability therefor by affidavit of illegality returnable to the superior court of Fulton county in the same manner as the Comptroller General's executions for railroad county taxes may be contested. (Acts 1896, p. 62.)

Now State Revenue Commissioner, see 92-'8'405, p. S.

REVENUE LAWS OF GEORGIA

695

CHAPTER 5.
COST FOR EXAMINATION OF FRATERNAL
BENEFIT SOCIETIES.
56-1636. Examination of domestic societies; procedure if result unfavorable.-The Insurance Commissioner, or any person he may appoint, shall have the power of visitation and examination into the affairs of any domestic society, and shall make an examination at least once in every three years. He may employ assistants for the purpose of such examination, and he, or any person he may appoint, shall have free access to all the boo~s, papers and documents that relate to the business of the society, and may summon and qualify as witness under oath and examine its officers and employees or other persons in relation to the affairs, transactions and condition of the society. The expense of such examination and all valuations, including compensation and actual expenses of examiners, shall be paid by the society examined, or whose contracts are valued upon statements furnished by the Insurance Commissioner. The compensation of examiners shall in each case be fixed by the Insurance Commissioner. Whenever, after examination, the Commissioner is satisfied that any domestic society has failed to comply with any provisions of this Chapter, or is exceeding its powers, or is not carrying out its contracts in good faith, or is transacting business fraudulently, or in a way hazardous to its members, creditors, or the public, or whenever any domestic society, after the existence of one year or more, shall have a membership of less than 400 (or shall determine to discontinue business), the Commissioner may present the facts relating thereto to the Attorney General, who shall, if he deems the circumstances warrant, commence an action in quo warranto in a court of competent jurisdiction, and such court shall thereupon notify the officers of such society of a hearing, and if it shall then appear that such society should be closed, said society shall be enjoined from carrying on any further business, and some person may be appointed receiver of such society, and shall proceed at once to take possession of the books, papers, moneys and other assets of the society, and shall forthwith, under the direction of the court, proceed to close the affairs of the society and to distribute its funds to those entitled thereto. No such proceedings

696

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shall be commenced by the Attorney General against any such society until after notice has been duly served on the chief executive officers of the society and a reasonable opportunity given to it, on a date to be named in said notice to show cause why such proceedings should not be commenced. (Acts 1943, pp. 495, 524.)

56-1638. Examination of foreign societies; p,enalty for refusal to submit or to comply with law.-The Insurance Commissioner, or any person whom he may appoint, may examine any foreign society transacting or applying for admission to transact business in this State. The said Commissioner may employ assistants, and he, or any person he may appoint, shall have free access to all books, papers and documents that relate to the business of the society. He may, in his discretion, accept, in lieu of such examination, the examination of the Insurance department of the State, territory, district, province or country where such society is organized. The compensation and actual expenses of the examiners making any such examination, and for all general or special valuations, shall be paid by the society examined, or whose contract obligations have been valued upon statements furnished by the Insurance Commissioner. If any such society, or its officers, refuse to submit to such examinations, or to comply with the provisions of the section relative thereto, the authority of such society to write new business in the State shall be suspended or license refused until satisfactory evidence is furnished the Commissioner relating to the condition and affairs of the society, and during such suspension the society shall not write new business in this State. (Acts 1943, pp. 495, 526.)

REVENUE LAW8 OF GEORGIA

697

CHAPTER 6.
COST FOR EXAMINATION OF INSURANCE COMPANIES DOING BUSINESS AS ASSESSMENT, FRATERNAL,
INDUSTRIAL, OR CHARITABLE COMPANIE8.
56-104. Examination of insurance companies doing business as assessment, fraternal, industrial, or charitable companies; appointment of and reports by examiners; hearings; expenses.-The Insurance Commissioner may at any time examine into the affairs of any insurance company doing business in this State as an assessment, fraternal, industrial or charitable company or otherwise, and into the affairs of any company organized under the laws of any other State, having an office in this State, which company is engaged in or is claiming or advertising that it is engaged in organizing or receiving subscriptions for or disposing of stock of, or in any manner aiding or taking part in the formation or business of, an insurance company or companies, or which is holding capital stock of one or more insurance companies for the purpose of controlling the management thereof or as voting trustee or otherwise. For such purpose the Commissioner may appoint as examiners one or more competent persons, not officers of, or connected with or interested in any insurance company, other than as policyholders, and upon such examination, he, his deputy or any examiner authorized by him, may examine under oath the officers and agents of such company and all persons deemed to have material informatir)ll regarding the company's property or gusiness. Every such company, its officers and agents, shall produce at the office of the company where the same are kept, its books and all papers in its possession relating to its business, and any other person may be required to produce any book or paper in his custody relevant to the examination, for the inspection of the Commissioner, his deputies or examiners whenever required; and the officers and agents of such company shall facilitate such examination and aid the examiners in making the same so far as it is in their power to do so. Every such examiner shall make a full and true report of every examination made by him, verified by his oath, which shall comprise only facts appearing upon the books, papers, records or documents of such company or ascer-

698

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tained from the sworn testimony of its officers or agents or other persons examined under oath concerning its affairs, and said report so verified shall be presumptive evidence in any action or proceeding against the company, its officers or agents, as to the facts therein stated. The Insurance Commissioner shall grant a hearing to the company examined before filing any such report and may withhold any such report from public inspection for such time, not to exceed 60 days, as he may deem proper, and may
after so filing, if he deems it for the interest of the public to do so, publish any such report or the result of any such examination in one or more newspapers. It shall be the duty of the Insurance Commissioner to examine every domestic insurance company at least once in five years. 'l'he expense of all examinations of insurance companies shall be paid by the companies so examined. (Acts 1912, pp. 119, 121; 1945, p. 443.)

56-105. (2433) Investigation of affairs of companies by Commissioner; expenses.-"-It shall be the duty of the Insurance Commissioner, whenever he shall deem it expedient so to do, and he is hereby empowered, either in person or by an expert examiner by him appointed, to investigate the affairs of any insurance company doing bu!~ness in this State; to require free access to all books and papers of any company or of the agents thereof; to summon and examine under oath any person in this State relative to the affairs and condition of said company; for probable cause, to visit at its principal office, wherever it may be, any insurance company not of the State, in which the substantial requirements of this law, as to valuations of policies of life and accident insurance companies, and calculations for the reinsurance reserve of fire, marine, and inland insurance companies, are not in force, for the purpose of investigating its affairs and condition; and to revoke its authority to do business, if said company shall refuse to permit the examination. All expense incurred in the investigation of said companies shall be paid by the companies so examined. (Acts 1887, p. 118.)

REVENUE LAWS OF GEORGIA

699

CHAPTER 7.
COST FOR REGISTRATION OF GROWERS OF PLANTS OR NURSERY STOCK, AND FOR INSPECTION OF PLANTS.
5-723. Rules for certification of plants and products; cruciferous plants.-The Director of Entomology is vested with power and authority to make rules and regulations governing the conditions under wh:ch plants or other products may bel produced as will permit such plants or other products to be certified as free or relatively free from insect pests and plant diseases. Any rules and regulations made by the Director of Entomology relative' to the certification of tomato, cabbage, onion and all other cruciferous plants shall be published on or before December 15 of the preceding year in which said plants are to be grown: Provided, however, that in case' of emergency supplemental rules and regulations may be promulgated and published: Provided, further, that certification of tomato, cabbage, onion and other cruciferous plants shall not be compulsory on the grower. (Acts 1937, PP. 659, 666.)
5-724. Registration of growers of plants or nursery stock.-The Director of Entomology is vested with power and authority to provide for the registration of all growers of plant or nursery stock intended for sale or distribution when such plants or nursery stock have been declared by the Director of Entomology as being liable or likely to or capable' of disseminating insect pests or plant diseases. (Acts 1937, pp. 659, 666.)
5-725. Collection of costs.-The Director of Entomology is vested with power and authority for the purpose of defraying the expenses of the registration of nurserymen, dealers, agents and plant growers, and the certification and inspection of plants or plant products, or other things, to assess and collect the cost thereof, any surplus to be paid into the State treasury. (Acts 1937, pp. 659, 666.)

700

REVENUE LAWS OF GEORGIA

CHAPTER 8.
COST FOR EXAMINING OF NON-PROFIT HOSPITAL SERVICE CORPORATION.
99-1001. Incorporation,-Any three or more persons upon petition to the superior courts of this State for a, corporate charter, as is provided in Chapters 22-3 and 22-4, may be incorporated for the purpose of establishing, maintaining and operating a nonprofit hospital service plan, whereby hospital care may be provided by said corporation through an established hospital or hospitals with which it has contracted for such care, as is hereinafter defined. (Acts 1937, pp. 690, 691.)
99-1019. Examination of books and records.-Every such corporation shall keep complete books and records, showing all funds collected and disbursed, and all books and records shall be subject to examination by the Insurance Commissioner annually, the expense of such examination to be borne by said corporation. (Acts 1937, pp. 690, 695.)
99-1020. Definitions as charitable and benevolent institutions.Every corporation subject to the provisions of this Chapter is hereby declared to be a charitable and benevolent institution and shall be exempt from all taxes as such charitable and benevolent institutions are now or may hereafter be exempt from taxes. (Acts 1937, pp. 690, 696.)
991021. Expense of examination and supervision.-Any and all supervision, liquidation, or examination of the affairs of any such corporation by the Insurance Commissioner shall be at the expense of such corporation; the expense of supervising, licensing, and approving of hospitals by the State Department of Public Welfare under the terms of this Chapter shall be borne by such hospitals under regulations provided by said Department. (Acts 1937, pp. 690, 696.)

REVENUE LAWS OF GEORGIA

701

CHAPTER 9.
FUNDS FROM OPERATION OF FARMERS' MARKET.
5-201. Creation: purposes.-For the purposes of promoting proper, efficient and economical handling, packing, transporting, storage, distribution, inspection and sale of agricultural products of all kinds within this State, and for the further purpose of assisting producers and consumers thereof in seUing and purchasing the same under fair conditions, and at fair and reasonable prices, there is hereby created within the Department of Agriculture a Bureau of Markets. (Acts 1917, pp. 77, 78.)
5-208. Farmers' Markets; Commissioner of Agriculture to procure market sites.-In addition to the powers and duties heretofore given to establish markets and prevent waste of farm products, it is further enacted that the Commissioner of Agriculture is authorized and directed to procure by purchase, lease, rent, gift, or otherwise, as in his discret:on he may see fit, necessary market sites in this State on which to conduct farmers' markets. (Acts 1935, p. 369.)
5-212. Same; Commission to prescribe and collect charges.-The Commissioner of Agriculture shall have the power and authority, in acquiring the sites for such market or markets and in conducting the same, to prescribe and collect reasonable charges to pay the necessary cost of acquiring, operating, and maintaining such sites and markets; to erect the necessary buildings and to conduct said markets as provided by law and by this law. (Acts 1935, p. 370.)
5-220. Same; funds from operation of markets allocated-All funds collected under the operation of sections 5-208 to 5-223, inclusive, are hereby allocated to the Commissioner of Agriculture for the purpose of carrying out the provisions of said section, and shall be deposited by the Commissioner of Agriculture with the State Trea&urer in a separate fund to be paid out on warrants signed by the Governor, the same as other allocated funds of the State. (Acts 1935, p. 372.)

702

REVENUE LAWS OF GEORGIA

CHAPTER 10.
FUNDS FROM THE SALE OF PRODUCTS OF STATE INSTITUTIONS.
99-438.__Sale of surplus products of welfare institutions; dispQSition of proceeds.-The State Board of Social Security shall sell, to the best advantage, all surplus products of the Milledgeville State Hospital or other institutions under the control and supervision of the State Department of Public Welfare, and shall apply the proceeds thereof to the maintenance of the institution from which such surplus products are received. Should any surplus funds arise from the source, they shall be paid into the State treasury annually; and the State Board of Social Security shall, at the end of each quarter, make to the Governor a detailed report of all such transactions. (Acts 1939, pp. 392, 393; 1943, pp. 202, 203.)
77-323. Sale of prison-made goods prohibited.-No goods, wares, or merchandise, manufactured, produced, or mined wholly or in part, by convicts or prisoners, except convicts or prisoners on parole' or probation, in the State of Georgia or in any other State, shall be sold in this State to any person, firm, association, or corporat:on; except that nothing in this section shall be construed to forbid the sale of such goods produced in the prison institutions of this State to the State, to be in turn sold by State to public, or any political division thereof, or to any public institution owned or managed and controlled by the State, or any political subdivision thereof.1 (Acts 1937, p. 484.)
77-356. Competition with free enterprise forbidden.-Said Sup-
1 This section is printed just as it appears in the Acts of 1937, which corresponds with the enrolled Act. The original bill as introduced in the House authorized the sale of goods produced in the prison institutions "to the State or any political division thereof or to any public institution owner or managed and controlled by the State, or any political subdivision thereof." By amendments, the clause "to be in turn sold by State to public" was inserted. This seems to authorize the sale by the State to the general public.

REVENUE LAWS OF GEORGIA

703

erintendent shall not, e:ther with or without the direction and approval of the Governor, set up or operate any business, whether industrial or agricultural, for the sale of any products, manufactured or grown at any prison farm or penal institution, to the public in competition with private industries or agricultural activities, except for the needs of the State, its subdivisions, institutions, agencies, departments, and the labor used therein shall be primarily prison labor. In the manufacturing of products for the aforesaid limite'd purposes, no free labor shall be employed except foremen, electricians and necessary professional employees. (Acts 1941, p. 294.)

704

REVENUE LAWS OF GEORGIA

CHAPTER 11
MISCELLANEOUS REVENUE.
92-3501. (1246) Enumeration of other sources of revenue.The sources from which the States does or may derive revenue, other than by taxation, are as follows:
1. The rentals or earnings of the western and Atlantic Railroad. 2. Dividends or interest on stocks or other securities owned by the State. 3. Sale of State _bonds at a premium. 4. The use by individuals of any property of the State. 5. Receipts from military or other claims against the Unite'd States. 6. Receipts on claims from tax collectors or other officers for previous years, which were in litigation or regarded as insolvent. 7. Proceeds of the sale of reverted or other lands to which the State may have the title. 8. Fees which the secretaries of the Governor, the Se'cretary of State, the Treasurer, the Comptroller General, and the Librarian or other State officers receive for official duties.
92-3502. (1247) Miscellaneous revenue.-All the receipts from the sources mentioned in the preceding section, all fees not specially awarded to any particular officer, all fines and forfeitures not otherwise disposed of, all moneys collected from any source or on any account, to which the State is entitled, not otherwise directed, shall be paid into the State treasury.

REVENUE LAWS OF GEORGIA

705

PART XIII.
GRANTS, DONATIONS AND ESCHEATS.1
CHAPTER 1.
GRANTS AND DONATIONS BY FEDERAL GOVERNMENT TO STATE BOARD OF EDUCATION.
32-413. Acceptance of funds appropriated by Congress; meeting terms of grants; title to property.-Said Board2 is hereby authorized and empowered to receive, accept, hold and operate, on behalf of the State of Georgia, donations, grants, gifts, devises and bequests of real, personal and mixed property of every kind and character, to lease, manage and otherwise administer the same for the use, benefit and behoof of the common school system of Georgia, and to accept on behalf of the State of Georgia any funds which may be now or hereafter provided for, or be or hereafter become available or allotted to the State of Georgia by virtue of any ap-
1 In recent years the State has received substantial sums as grants from the Federal Government for various programs relating to education, health, road construction, and other social service activities. These grants originated from the recognition by Congress that certain activities conducted by State and local governments are clothed with a national interest. Funds have been appropriated by Congress to aid in financing their cost to the extent of such interest, and our State has participated in many of these grants under Acts of the General Assembly which are set out herein.
It appears to be the policy of the Federal Government 1;(;} extend grants-in-aid to the States. The Legislative Reorganization and Employment Acts passed by the 79th Congress, especially the Employment Act, definitely established the policy of the Federal Government to continue to cooperate with our states in the utilization of all of their plans, functions and resources toward the promotion of free competitive enterprise and maximum employment.
2 Meaning State Board of Education.

.\'t

706

REVENUE LAWS OF 'GEORGIA

propriation by Congress or under any governmental regulation, order or declaration of poHcy for either vocational or other educational purposes conducted either in or out of school, in connection with, or as an incident of. any program of vocational education now or hereafter established as essential to national defense either for industrial or agricultural occupations, and whether as part of a Federal or a State program or a combination of both, in furtherance of vocational educational objectives generally; and said Board is authorized and empowered to acquire and hold title for and on behalf of the State of Georgia, for the benefit of the common school system thereof, any equipment and/or supplies, both permanent and expeniable, that may be necessary for such purposes, and to act as the contracting agent therefor and the custodian thereof, and to delegate, in whole or in part, any function or activity enumerated, or contemplated hereunder, and to contract with and cooperate with any department, agency or instrumentality either of the State of Georgia or of the United States, in any manner which shall be requisite or incident hereto, which in the judgment of said Board may be deemed proper for the carrying into effect of the purposes of this Chapter, and to use so much of the commbnschool fund or other funds appropriated by the General Assembly as may be necessary to match any such Federal aid, or to meet the terms .' of any past, present or future grant to the State or any local school unit whereby the same respectively may be enabled to derive full advantage of the benefits thereof to the State of Georgia as contemplated under the terms and provisions of any such grant for educational' purposes; no funds shall be used to meet .any past or future grant, to the State but shall be available only for any present grant now available~ ,
Anything containedin Chapter 32-6 to the contrary notwithstand'ing, 'nothing-herein 'shall be construed to alter, diminish,affect or impair'the ri.uthority'vested in said State Board of Education under the provisions ofsedi6n 32-620, with respect to apportionfng funds to various local school units as additional aid for use in maintaining vocational Classes or departments ; but the authority herein con'ferred shallsupplement the grant of authority heretofore conferred, arid to the 'extent herein enacted. (Acts 1937, pp.864, 867; 1941, p~ 568.)

32-417. Power of Board to receive funds from Federal grants ior'other' souroes for education of persons over 18 years ald.-The State Board of Education is hereby authorized and empowered to receive moneys made available from Federal grants and/or from other available funds to provide education of noncollege grade

REVENUE LAWS OF GEORGIA

707

for persons above the age of 18 years; and to make the necessary rules and regulations governing the education of such persons subject to such limitations as may be imposed in. the grants or appropriations of such funds. (Acts of 1945, p. 194.)

32-419. Federal or other funds for schoolhouse construction; power of Board to receive and allot to school system.-The State Board of Education is hereby authorized and empowered to receive any Federal funds, or any other funds, made available to it for schoolhouse construction or improvement of the schools under its jurisdiction, and to allot said funds to the board of education of county and independent school systems under such rules and regulations as may be adopted by the State Board of Education, subject to such limitation as may be imposed in the grant or appropriation of said funds. (Acts 1945, p. 200.)

32-423. Transportation of pupils and school employees; power of State Board of Education as to use of funds made available by Federal Congress to pay bus drivers and other expenses.-The State Board of Education is hereby authorized and empowered to use a part of the common school fund to pay the salal'ies of bus drivers employed by the several county boards of education. Said State Board of Education is hereby authorized and empowered to administer any and all appropriations that may be made by the Federal Congress, its agencies, or bureaus to assist the State of Georgia in the maintenance and operation of pupil transportation, and to administer all funds allocated or appropriated or otherwise made available by the State of Georgia fO,r. pupil transportation; said State Board of Education ,is further authorized and empowered to accept and receive donations and gifts of both real and personal property including vehicles and other equipment from either public or private sources as may be offered for the support, maintenance, and operation of pupil transportation. (Acts 1947, p. 1461.)

32-2606. Acceptance of gifts by Board. Reports of libraries. Policy as to library service stated.-The State Board1 shall have authority to accept gifts of books, money or other property from any public or private source, including the Federal Government, and shall have authority to perform any and all functions neces-
1 Meaning State Board of Education.

708

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sary to carry out the intention and purposes of this law [ 32-2604 to 32-2607]. All public libraries in the State shall submit reports annually to the State Board. It is hereby declared to be the policy of the State as a part of the provisions for public education to
promote the establishment and development of public library service throughout the State. (Acts 1943, pp. 385, 386.)

32-2607. Funds for public library services.-The funds now appropriated or otherwise available to the State Library Commission for the carrying on of said work are hereby transferred to the State Board of Education. In order to effectuate the purposes of this law [ 32-2604 to 32-2607] there shall be made available to the State Board of Education whatever funds may be duly allocated to it by the proper authority, either by specific appropriation or otherwise as now provided by law, and the said State Board of Education shall be authorized to disburse such funds to public libraries serving persons of all ages through legally constituted municipal library boards and/or to the other legally constituted local library boards as may now or hereafter be established by law. Said State Board of Education shall, by virtue hereof, use such funds for the purpose of aiding and supplementing the establishment and development of public library services. (Acts 1943, pp.385, 386.)

32-2803. Transfer of trust fund of Academy for the Blind.The trust fund appertaining to the Georgia Academy for the Blind
known as the "Pupils' Trust Fund" and which had its origin in a private subscniption made by members of the General Assembly of Georgia prior to the war between the States shall be, and is hereby transferred to the State Board of Education, which shall administer the income from said fund for the' benefit of the pupils of the Georgia Academy for the Blind, said State Board of Education holding and administering said funds as trustees until such time as the General Assembly shall appoint some other agency to operate said Academy for the Blind, and shall appoint some other agency to act as trustees for such fund. (Acts 1943, pp. 230, 231, 233.)

32-2804. Appropriations and receipts from other sources, how used.-When moneys or properties are appropriated by the Legislature, or receive'd from any other source by the State Board of
Education for the use and benefit of the Georgia Academy for the Blind or the Georgia School for the Deaf, the said Board, unless

REVENUE LAWS OF GEORGIA

709

otherwise directed by the General Assembly, shall not use said moneys or properties except for the benefit of the institutions for whose use the moneys or property was appropriated or donated. (Acts 1943, pp. 230, 231, 234.)

32-2805. Continuance of trusts. State Board of Education as substituted trustee.- Any trust fund or property, real, personal, or mixed, that may have been heretofore created by will or otherwise as a fund or gift or donation or devise to any board of trustees of any of the institutions herein before mentioned, or to any executor or trustee to and for the use, benefit, or behoof of any such institution, shall not lapse by virtue of any of the provisions of this Chapter, b4lt the same shall remain valid and of full force and effect, and such beneficial interest under any such deed or gift or will or other conveyance' shall vest in said State Board of Education as trustee to and for the use, benefit, and behoof of the institution intended to be benefited by said gift, devise, or other conveyance in its favor. In any case where provisions of any deed of gift, or will, or other conveyance hereinbefore' referred to, require a trustee, and no trustee shall in any contingency exist, said State Board of Education shall be and become a substituted trustee to carry out the beneficial purposes of said gift, devise, or conveyance. (Acts 1943, pp. 230, 232, 234.)

710

REVENUE LAWS OF GEORGIA

CHAPTER 2.
GRANTS AND DONATIONS BY FEDERAL GOVERNMENT TO BOARD OF REGENTS.1
32-117. Use of funds of particular institution.-When moneys or properties are appropriated by the legislature or received from any other source by the Board of Reg-ents for the use and benefit of any particular institution, the said Board, unless directed otherwise by the General Assembly, shall not use said moneys or prop-
1 The Board of Regents was created by the Reorganization Act of 1931. A number of separate Boards of Trustees for different institutions were abolished by such Act and their powers, rights, privileges and duties transferred to such Board. It was directed to carry out the purpose and intent of the various acts creating the different institutions. Under Section 1364 of the Code of 1910, omitted from the Code of 1933, the trustees of the University of Georgia were made a body corporate and given the right to own and acquire property. All money or property granted by the State or individuals was vested in such trustees. Pursuant to this section the University and other institutions under the Board of Regents has received various grants from the Federal Government and Educational Foundation. Federal funds were received by the Board of Regents for the fiscal year ending June 30, 1947, under appropriations made pursuant to the following Acts of Congress:
UNIVERSITY OF GEORGIA, ATHENS Morrill-Nelson funds
GEORGIA EXPERIMENT STATION, EXPERIMENT Adams funds Hatch funds Purnell funds Bankhead-Jones funds
AGRICULTURAL EXTENSION SERVICE, ATHENS Smith-Lever and Bankhead-Jones funds Bankhead-Flannagan funds Capper-Ketcham funds Additional cooperative funds Emergency Farm Labor funds
GEORGIA STATE COLLEGE, SAVANNAH Morrill-Nelson funds

REVENL"E LAWS OF GEORGIA

711

erties except for the benefit of the institution for whose use the moneys or property was appropriated or donated. (Acts 1931, pp. 7,26.)

32-118. Trust funds or other property of particul~r branch.Any trust fund or property, real, personal, or mixed, that may have been heretofore created by will or otherwise as a fund or gift or donation or devise to any board of trustees of any of the institutions hereinbefore mentioned, or to any executor or trustee to and for the use, benefit, or behoof of any such institution, shall not lapse by virtue of any of the provisions of this Chapter, but the same shall remain valid and of full force and effect, and such beneficial interest under any such deed of gift or will or other conveyance shall vest in said Board of Regents as trustee to and for the use, benefit, and behoof of the institution intended to be benefited by said gift, devise, or other conveyance in its favor. In any case where provisions of any deed of gift, or will, or other conveyance hereinbefore referred to, require a trustee, and no trustee shall in any contingency exist, said Board of Regents shall be and become a substituted trustee to carry out the beneficial purposes of said gift, devise, or conveyance. (Acts 1931, pp. 7, 21.)

32-202. (1400) Support of institutes.-It shall be the duty of the Board of Regents to apply exclusively to the support of said institutes any moneys which may come into its possession under any Act which the Federal Congress may pass in aid of farmers institutes, and any moneys which may be derived from any other source as a gift or donation in aid of farmers institutes. The Board shall account to the Governor for all such moneys, quarterly, showing in detail amounts received, sources whence derived, and how expended. Reports as to moneys which may be received under any Act of the Federal Congress, as above indicated, shall conform to congressional requirements. Biennially said Board shall report to the Governor, in detail, its acts and doings as to said institutes. The biennial reports shall embrace all the facts contained in the quarterly reports herein required. (Acts 1889, p. 166.)
32-304. Appropriations to be paid to the Board of Regents.All moneys now or hereafter appropriated by the legislature for the establishment and operation of the said engineering experiment station, together with any sums which may be appropriated

712

REVENUE LAWS OF GEORGIA

by the United States Congress or apportioned to the State from the treasury of the United States for purposes substantially the same as specified in this Chapter, shall be paid to the Board of Regents for the prosecution of the work of the said engineering experiment station hereby authorized: Provided, that such Board shall formally present to the Governor their acceptance of the conditions of this law. (Acts 1919, p. 368; 1931, pp. 7, 21.)

32-305. Work to conform to Federal law when aided by Federal appropriation.-In the event of the Congress of the United States making appropriations to the States and Territories for the conduct of work similar to that hereinbefore specified, the work of the said station shall conform to the requirements imposed as the conditions for such Federal appropriations, and as may be hereafter accepted by the General Assembly, in order that the work of the State engineering experiment station may be aided and extended by means of such Federal appropriations for engineering and industrial research. (Acts 1919, p. 369.)

REVENUE LAWS OF GEORGIA

713

CHAPTER 3.
GRANTS BY FEDERAL GOVERNMENT FOR VOCATIONAL EDUCATION.
32-2201. Acceptance of provisions of Act of Congress--The State of Georgia hereby accepts the provisions of an Act of the Congress of the United States approved February 23, 1917 (20 U. S. C. A., 11 et seq.; c. 114, 1, 39 Stat. 929), the caption of which said Act is as follows:
"An Act to provide for the promotion of vocational education; to provide for cooperation with the States in the promotion of such education in ag,riculture and the trades and industries; to provide for cooperation with the States in the preparation of teachers of vocational subjects; and to appropriate money and regulate its expenditure, and for other purposes," and the provisions of said Act as set forth in 1, 2, 3, and 4 of said Act and the provisions thereunder and appropriations therefor to be used according to and as provided in said Act. (Acts 1917, p. 200; 1919, p. 361.)
32-2205. Extension work agents.-The boards of educatoin of the several counties may employ and pay agricultural teachers and home economics teachers when employed in the consolidated schools of the counties under provisions of the Vocational Education Act of Congress of February 23rd, 1917 (20 U. S. C. A., 11 et seq.; c. 114, 1, 39, Stat. 929), and this Chapter. (Acts 1922, p. 82.)
32-2220. State area, trade, vocational and industrial schools; Gifts; donations; Federal aid; distribution of funds.--Said State Board of Education is hereby authorized and empowered to accept and receive donations and gifts, of both real and personal property, including machinery and equipment, from either public or private sources as may be offered unconditionally, or under conditions related to the teaching of vocational, industrial or trade courses, and to accept, receive, use, distribute and ad-

I

~

~

714

REVENUE LAWS OF GEORGIA

~

minister any and all appropriations that may be made by the Federal Congress to assist the State in the maintenance and opera-

tion of State area trade, industrial o:r: vocational schools, and to

~

administer all funds allocated or appropriated by the State of Georgia for setting up, maintaining and operating such State area

~

schools, and to manage, administer and use for such purpose, all funds that may be given or donated by individuals or other pUblic or private agencies. Said Board is further authorized and empow-

~

ered to allocate and distribute to the different State area schools established by virtue of authority of this law ( 32-2218 to 32-

~

2223) in such proportion as may, in their discretion, be most advantageous to the State as a whole, any and all machinery and equipment owned or held by said Board or '\Vhich may be here-.

~

after, obtained or acquired. (Acts 1945, pp. 229, 231.)

~

32620. Federal and State funds for vocational education.Nothing in this Chapter shall affect the distribution of Federal ,.::

~

funds allotted to Georgia under the Smith-Hughes Vocational Educational Act, or other Acts of Congress appropriating Federal funds for vocational education purposes, or the distribution of

~

State funds appropriated or allotted for such purposes, but all such funds shall be apportioned by the State Board of Education

to the various local units as additional aid for use in maintaining

~

vocational classes or departments, subject to such reasonable rules and regulations as may be prescribed by the State Board

~

of Education and in accordance with the State plan of vocational education; nor shall any provision of this chapter prevent the State Board of Education from accepting and administe'ring other funds

~ which may be made available to it, or for the use of the schools of the State for educational purposes, subject to such limitation as may be imposed in the grant or appropriation of same. (Acts
~ 1937, pp. 882, 890.)

~

~

~

~

~

REVENUE LAWS OF GEORGIA

715

CHAPTER 4.
GRANTS BY FEDERAL GOVERNMENT FOR VOCATIONAL REHABILITATION AND ELIMINATION OF ILLITERACY.
32-2301. Provisions of Act of Congress accepted.-The State of Georgia does hereby accept the provision of the Act of Congress, entitled "An Act to provide for the promotion of vocational rehab ilitation of persons disabled in industry or otherwise and their return to civil employments," approved June 2, 1920 (Public 236, 66th Congress; 29 U. S. C. A., 31; c. 219, 1, 41 Stat. 735; c. 265, 43 Stat. 431), and will observe and comply with all the requirements of such Act. (Acts 1920, pp. 279, 280.)
32-2304. Gifts and donations.-The State Board of Education is hereby authorized and empowered to receive such gifts and donations from either public or private sources as may be offered unconditionally or under such conditions related to the vocational rehabilitation of persons disabled in industry or otherwise, as in the judgment of the said State Board are proper and consistent with the provisions of this Chapter. All the moneys received as gifts or donations shall be deposited in the State treasury and shall constitute' a permanent fund to be called the special fund for the vocational rehabilitation of disabled persons, to be used by the said Board in carrying out the provisions of this Chapter, or for purposes related thereto. A full report of all gifts and donations offered and accepted, together with the names of the donors and the respective amounts contributed by each, and all disbursements therefrom shall be submitte'd annually to the Governor by said State Board. (Acts 1920, p. 281.)
32-2401. State Board of Education to study illiteracy; author. ity to receive funds.-It shall be the duty of the State Board of Education and it shall have the power to make researches, collect data and statistics, and procure surveys of any and all communities, districts, or vicinities of the' State, looking to the ob-

716

REVENUE LAWS OF GEORGIA

taining of a more detailed, definite and particular knowledge as to the true conditions of the State with regard to its adult illiteracy, and to encourage and promote the establishment of schools for adult illiterates and to cooperate with other State, county or Federal agencies in the elimination of adult illiteracy; and report regularly the results of its labors to the General Assembly; and to interest persons and institutions in the dispensation of any and all funds and endowments of whatsoever kind which will or may aid in the elimination of the adult illiteracy of the State, and to do or perform any other act which in their discretion will contribute to the elimination of the State's adult illiteracy by means of education, instruction and enlightenment; and said Board shall be empowered to receive, accept, hold, own, distribute and expend, to the end of educating, instructing, enlightening and assisting in the education, instruction and enlightenment of illiterate persons in the State of Georgia, any and all funds or other things of value with which it may be endowed or may otherwise receive; and in the expenditure and disbursement thereof said Board shall be controlled by such expedient and discreet regulations as it may from time to time adopt; provide'd, however, that any and all such funds which may come to the hands of said Board shall be expended in keeping with the general purposes of this Chapter. (Acts 19J9, p. 255; 1931, pp. 7, 40; 1943, p. 241.)

REVENUE LAWS OF GEORGIA

717

CHAPTER 5.
GRANTS BY FEDERAL GOVERNMENT FOR AGRICULTURAL CONSERVATION AND ADJUSTMENT.
5-2304. Designation of State agency.-The Agricultural Extension Service of the University of Georgia (hereinafter called the Agricultural Extension Service), is hereby designated and authorized as the State agency of this State to carry out the policy and purposes of this Chapter and to formulate and administer State plans pursuant to the terms of this Chapter. (Acts 1937, pp. 538, 542.)
5-2305. Formulation of State plans for year.-The Agricultural Extens:on Service is authorized and directed to formulate for each calendar year, commencing with the year 1938, and to submit to the Secretary of Agriculture of the United States for and in the name of this State, a State plan for carrying out the purposes of this Chapter during such calendar year. (Acts 1937, pp. 53R, 542.)
5-2310. Estimate of expenditures.-Each such plan shall contain an estimate of expenditures necessary to carry out such plan together with a statement of such amount as the Agricultural Extension Service deternlines. to be necessary to be paid by the Secretary of Agriculture of the United States as a grant in aid of such plan under 7 of the Soil Conservation and Domestic Allotment Act, in order to provide for the effective carrying out of such plan, and shall designate the amount and due date of each installment of such grant, the period to which such installment relates, and the amount determined by the Agricultural Extension Service to be necessary for carrying out such plan during such period. (Acts 1937, pp. 538, 543.)
5-2312. Receipt and disbursement of funds.-The Agricultural Extension Service is hereby authorized and empowered to receive on behalf of this State all grants of money or other aid made

718

REVENUE LAWS OF GEORGIA

available from any source to assist the State in carrying out the policy and purposes of this Chapter. All such money or other aid together with any moneys appropriated or other provision made by this State for such purpose, shall be forthwith available to said Agricultural Extension Service as the agency of the State subject, in the case of any funds or other aid received upon conditions, to the conditions upon which such funds or other aicl. shall have been received, for the purpose of administering this Chapter and may be expended by the Agricultural Extension Service in carrying out such State plans or in otherwise effectuating the purposes and policies of this Chapter. (Acts 1937, pp. 538, 543.)

5-2313. Funds, how applied.-Subject to any conditions upon which any such money or other aid is made available to the State and to the terms of any applicable plan made effective pursuant to this Chapter, such expenditures may include, but need not be limited to, expenditures for administering expenses, equipment, cost of research and investigation, cost of educational activities, compensation and expenses of members of the State Advisory Board, reimbursement to other State agencies or to voluntary committees or associations of agricultural producers for costs to such agencies, committees or association of assistance in the administration of this Chapter, requested in writing by the Agricultural Extension Service and rendered to the Agricultural Extension Service reimbursf.ment of any other fund from which it shall have made expenditures in providing services in the administration of this Chapter, payments to agricultural producers provided for in any plan made effective pursuant to this Chapter, salaries of employees, and all other expenditures requisite to carrying out the provisions and purposes of this Chapter. (Acts 1937,
pp. 538, 544.)

REVENUE LAWS OF GEORGIA

719

CHAPTER 6.
GRANTS BY FEDERAL GOVERNMENT TO STATE HIGHWAY DEPARTMENT.
95-1502. Assent to Federal law continued.-The assent of the State to the terms and provisions of the Act of Congress approved July 11, 1916, known as the "Act to provide that the United States shall aid the States in the construction of rural post roads, and for other purposes," is hereby continued; and the State Highway Department shall discharge all of the duties arising under said Act of Congress to be performed by a State Highway Department, and is hereby constituted the proper agency of the State to discharge all duties arising under any amendment or amendments to said Act of Congress, or under other Acts of Congress alloting Federal funds to be expended upon the public roads of this State. (Acts 1919, p. 243.)
95-1702. State-aid road fund.-There is hereby created a Stateaid road fund, to be controlled and expended by the State Highway Board as herein provided for, and said fund shall consist of the moneys which are provided for herein, and which may from time to time be appropriated, or provided for road or highway work by the State, or which may be obtained from other sources. (Acts 1919, p. 247.)
95-1720. Construction funds. Budget sheet. Fiscal year. Federal appropriations.-Until the construction of the said designated system of State-aid roads is completed, all available funds from whatever source composing the State-aid road fund shall be used for the construction and maintenance of said State-aid roads and be apportioned to the several counties on the basis of the road mileage as shown by the State system, under the direction and supervision of the State Highway Department, and for the support of the said State Highway Department, or in lieu thereof for the reimbursement of counties which have actually construct~d a similar road under the specifications and supervision of the State Highway Department as a part of said designated State-aid road

720

REVENUE LAWS OF GEORGIA

system: Provided, that the sum to be used for the support of the said Department shall be fixed annually in advance upon a bud. get sheet submitted by the State Highway Board and approved by the Governor for the fiscal year, which shall begin on July 1 of each year: Provided. further, that said sum shall not exceed six per cent. of the gross expenditures of all funds handled and expended by and under the direction of said State Highway De. partment from all sources: Provided, that nothing herein shall prevent the State Highway Department from using any of its funds to meet the necessary requirements of the Federal laws appropriating money for the purpose of constructing highways in Georgia. (Acts 1921, pp. 199, 201.)

95-2208. Highway Department agency to receive and expend all funds a,ppropriated, or allocated to rural roads.-The State Highway Department of Georgia is hereby constituted the proper receiving agency of any and all funds available from the Federal Government :;md/or the Treasurer of the State of Georgia and any other source by virtue of legal appropriation, allocation or other. wise for the purpose of th;s Chapter, and the same restriction shall govern the expenditure of these funds as restricts and governs any funds coming under the direction of the State Highway Board of Georgia. (Acts 1937, pp. 912, 914.)

95-2223. Transfer of funds to match Federal funds.-The State Highway Board shall transfer a sufficient amount of any funds available to them, to the Rural Post-Roads Division for the purpose of matching all available Federal funds authorized by the Federal Government to be expended in Georgia in building and constructing rural post roads, farm-to-market roads, and/or secondary roads: Provided, however, the State Highway Board within its discretion may, after providing for the State-aid system of highways, from time to time transfer such other funds as may be available to them, to the Rural Post Roads Division to be expended in accordance with existing laws. (Acts 1937-38, Ex.
Seas., p. 537.)

REVENUE LAWS OF GEORGIA

721

CHAPTER 7.
GRANTS BY FEDERAL GOVERNMENT TO STATE BOARD OF HEALTH.
88-121. Program of services for promoting health of mothers and children.-The State Board of Health is hereby designated as the State agency for and shall have the power to establish and administer a program for services for the purpose of promoting the health of mothers and children; supervise the administration of those services included in the program, which are not administered directly by it; extend and improve any such services including maternal and child health services administered by local maternal and child health units, and including all such services in existence on the effective date of this section; cooperate with medical nursing and welfare groups and organizations; and provide for the development of demonstration services; to cooperate with the Federal Government through its appropriate agency or instrumentality in developing, extending and improving such services; and receive and expend all funds made available to the Department by the Federal Government, the State or its political subdivisions or from other sources for such purposes. (Acts 1937, p. 688.)
88-122. Board to cooperate with United States Public Health Service.-The State Board is hereby authorized and empowered to cooperate with the Public Health Service of the United States Treasury Department ::n establishing and maintaining adequate public health service as provided for in Title 6 of the Federal Social Security Act, Public No. 271, 74th Congress, House Resolution 7260, approved August 14, 1835, and as said Act of Congress may be amended hereafter.! (Acts 1937, pp. 688, 689.)
1 The health of the people of the nation has continued to receive more and more attention during recent years, not only through the cooperation of the Public Health Service with the states, but by the states and their local health districts directly. The federal grant for general assistance to the states has increased two-fold during the past decade.
Beginning in 1945, the problem of eliminating tuberculosis has received the

722

REVENUE LAWS OF GEORGIA

88-123. Power of Board to acquire laboratories, hospitals Or other property.-The Board of Health of the State of Ge'orgia shall have the power to acqu~re such laboratories, hospitals, or other property, either real or personal, by gift, purchase, devise or otherwise, as the said State Board of Health shall in its discre-
tion deem advisable to afford proper treatment and care to patients and to carry out the public health program in this State. (Acts 1943, p. 210.)

blessing of a federal grant, and, with the expenditure of at least an equal amount by the states or subdivisions, it is being gradually stepped up. The last Congress inaugurated two other public health programs-hospital and construction activities, and mental health service-both of which acts were signed by President Truman in the summer of 1946. An initial grant of $2,350,000 was appropriated for surveys by the states of their hospital needs and plans for hospital construction.

REVENUE LAWS OF GEORGIA

723

CHAPTER 8.
GRANTS BY FEDERAL GOVERNMENT TO STATE DEPARTMENT OF LABOR.
54-601. Short title.-This Chapter shall be known and may be cited as the "Unemployment Compensation Law." (Acts 1937, pp. 806, 807.)
54-641. State-Federal Coo,peration.-In the administration of this chapter, the Commissioner shall cooperate to the fullest extent consistent with the provisions of this Chapter, with the Social Secul\ity Board, created by the Social Security Act, approved August 14, 1935, as amended; shall make such reports, in such form and containing such information as the Social Security Board may from time to time require, and shall comply with such provisions as the Social Security Board may from time to time find necessary to assure the correctness and verification of such reports; and shall comply with the regulations prescribed by the Social Security Board governing the expenditures of such sums as may be allotted and paid to this State under Title 3 of the Social Security Act for the purpose of assisting in the administration of this Chapter.
Upon request therefor the Commissioner shall furnish to any agency of the United States charged with the administration of public works or assistance through public employment, the name, address, ordinary occupation, and employment status of each recipient of benefits and such recipient's rights to further benefits under this Chapter. The Commissdoner may request the Comptroller of the Currency of the United States, to cause an examination of the correctness of any return or report of any national banking association rendered pursuant to the provisions of this Chapter, and may in connection with such reque'st transmit any such report or return to the Comptroller of the Currency of the United States as provided in section 1606 (c) of the Federal Internal Revenue Code. (Acts 1937, pp. 806, 831; 1941, p. 547.)

724

REVENUE LAWS OF GEORGIA

54-642. Reciprocal arrangements.-The Commissioner is also authorized to enter into arrangements with the appropriate agencies of other states or of the Federal Government (1) whereby wages or services, upon the basis of which an individual may become entitled to benefits under the unemployment compensation law of another state or of the Federal Government, shall be deemed to be wages for employment by employers for the purposes of sections 54-603 to 54-608 and section 54-609 (e), provided such other state agency or agency of the Federal Government has agreed to reimburse the fund for such port,ion of benefits paid under this Chapter upon the basis of such wages or services as the Commissioner finds will be fair and reasonable as to all affected interests, and (2) whereby the Commissioner will reimburse other State or Federal agencies charged w5.th the administration of unemployment compensation laws with such reasonable portion of benefits, paid under the laws of any such other states or of the Federal Government upon the basis of employment or wages for employment by employers, as the Commissioner finds will be fa:r and reasonable as to all affected interests. Reimbursements so payable shall be deemed to be benefits for the purposes of sections 54-606, 54-624 to 54-627a, but no reimbursement so payable shall be charged against any employer's account for the purposes of sections 54-620 to 54-622. The Commissioner is hereby authOl':zed to make to other State or Federal agencies and receive from such other State or Federal agencies, reimbursements from or to the fund, in accordance with arrangements pursuant to this section. (Acts 1937, pp. 806, 832; 1941, p. 546.)

54-643. State employment service.-The Georgia State Employment Service is hereby established in the Department of Labor as a division of the Employment Security Agency. The Commissioner, through such division, shall establish and maintain free public employment offices in such number and in such places as may be necessary for the proper administration of this Chapter and for the purposes of performing such duties as are within the purview of the Act of Congress entitled "An Act to provide for the establishment of a National Employment System and for cooperation with the States in the promotion of such system, and for other purposes," approved June 6, 1933 (48 Stat. 113; U.S.C., Title 29, Sec. 49 (c, as amended. The Commissioner of Labor is authorized to cooperate with or enter into agreements with any official or agency of the United States having powers or duties under the provisions of the said Act of Congress. as amended, and to do and perform all things necessary to secure to this State the benefits of said Act of Congress, as amended, in the promotion and main-

REVENUE LAWS OF GEORGIA

725

tenance of a system of public employment offices. The provisions of the said Act of Congress, as amended. are hereby accepted by this State, in conformity with section 4 of said Act, and this State will observe and comply with the requirements thereof. The Department of Labor is hereby designated and constituted the agency of this State for the purposes of said Act. The Commissioner may cooperate with or enter into agreements with the Railroad Retirement Board and other Federal or State agencies with respect to the establishment, maintenance, and use of free employment service facilities. (Acts 1937. pp. 806, 832; 1941, p. 548; 1945, pp. 331, 332; 1947, pp. 651, 653. 654.)

54-644. Financing.-All moneys received by this State under the said Act of Congress, as amended, shall be paid into the special
"employment service account" in the unemployment compensation administration fund, and said moneys are hereby made available to the Commissioner for the Georgia State Employment Service Division, to be expended as provided by this section and by said Act of Congress. For the purpose of establishing and maintaining free public employment offices, said Commissioner is authorized to enter into agreements with the Railroad Retirement Board, or any other agency of the United States charged with the administration of any unemployment compensation law, with any political subdivision of thi~ State, or with any private, nonprofit organization, and as a part of any such agreement the Commissioner may accept moneys, services, or quarters as a contribution to the employment services account. (Acts 1937, pp. 806, 833; 1941, p. 548.)

54-645. Employment security administration fund; creation and
PU11>ose.-There is hereby created in the State treasury a special fund to be known as the employment security administration fund. All moneys which are deposited or paid into this fund shall be continuously available to the Commissioner for expenditure in accordance with the provisions of this Chapter, and shall not lapse at any time or be transferred to any other fund, and shall not be subject to the provisions of 40-401 et seq. All moneys in this fund which are received from the Federal Government or any agency thereof or which are appropriated by this State for the purposes described in 54-643 and 54-644 shall be expended solely for the purposes and in the amounts found necessary by the Social Security Board for the proper and efficient administration of this Chapter. The fund shall consist of all moneys appropriated by this State, all moneys received from the United States

726

REVENUE LAWS OF GEORGIA

of America, or any agency thereof, including the Social Security
Board, and all moneys received from any other source for such purpose, and shall also include any moneys received from any
agency of the United States or any other State as compensation for services or facilities supplied to such agency, any amounts received pursuant to any surety bond or insurance policy or from other sources for losses sustained by the employment security administration fund or by reason or damage to equipment or supplies purchased from moneys in such fund, and any proceeds
realized from the sale or disposition of any such equipment or supplies which may no longer be necessary for the proper admin-
istration of this Chapter. All moneys in this fund shall be deposited, administered, and disbursed in the same manner and under the same conditions and requirements as is provided by law for other special funds in the State treasury, except that moneys in this fund shall not be commingled with other State funds, but shall be maintained in a separate account on the books of a depository bank. Such moneys shall be secured by the depository in which they are held to the same extent and in the same manner as required by the general depository law of the State, and collateral pledged shall be maintained in a separate custody account. The State Treasurer shall be liable on his official bond for the faithful performance of his duties in connection with the employment security administration fund provided for under this Chapter. Such liability on the official bond shall be effective immediatelyupon the enactment of this provision, and such liability shall exist in addition to any liability upon any separate bond existent on the effective date of this provision" or which may be given in the future. All sums recovered on any surety bond for losses sustained by the employment security administration fund shall be deposited in said fund. (Acts 1937, pp. 806, 834; 1941, p. 549.)

54-646. Reimbursement of fund.-This State recognizes its obligation to replace, and hereby declares it to be the policy of this State that funds will be provided in the future, and applied to the replacement of any moneys received after July 1, 1941, from the Social Security Board under Title III of the Social Security Act, any unincumbered balances in the employment security administration fund as of that date, any moneys thereafter granted
to this State pursuant to the provisions of the Wagner-Peyser Act, and any moneys made available by the State or its political subdivisions and matched by such moneys granted to this State pursuant to the provisions of the Wagner-Peyser Act, which the Social Security Board finds have, because of any action or contingency, been lost or have been expended for purposes other than,

REVENUE LAWS OF GEORGIA

727

or in amounts in excess of, those found necessary by the Social Security Board for the proper administration of this Chapter. Such moneys shall be promptly replaced by moneys appropriated for such purpose from the general funds of this State to the emloyment security administration fund for expenditure as provided in 54-645. The Commissioner shall promptly report to the Governor, and the Governor to the legislature, the amount required for such replacement. This section shall not be construed to relieve this State of its obligation with respect to funds received prior to July 1, 1941, pursuant to the provisions of Title III of the Social Security Act.I (Acts 1941, pp. 549, 550.)

54-646.1. Disposition,of fines, penalties, and interest.-All fines, penaIt:es, and interest callected under the terms of this Chapter shall be paid into the tr~asury of the State of Georgia. There is hereby authorized to be appropriated by the General Assembly
to the Cimmissioner of Labor all funds so raised and covered
into the treasury, which shall be payable by warrant of the State Treasurer upon requisition of the Commissioner of Labor, to be used for the replacement of moneys as provided in 54-646, and
for incidental expenses incurred in the administration of this Chapter for which Federal funds are not granted by the Federal
Government through the Social Security Board or its other agencies. (Acts 1945, pp. 331, 336.)

1 In addition to the administration of the Unemployment Compensation Law in connection with the Federal Social Security Administration and the State Employment Service, the Department of Labor administers Title V of the Servicemen's Readjustment Act of 1944 by issuing readjustment allowances to unemployed and self-employed veterans.
Contributions based on the percentages of wages paid with respect to employment is required under the Georgia Unemployment Compensation Act by employers coming under the provisions of the law. (Acts 1937, pp. 806, 819; 1941, p. 538.) Such contributions are some times referred to as unemployment taxes. They are paid, however, into a special fund, separate and apart from all public moneys or funds of this State, and disbursed under the Federal.Social Security Act. The provision for such contributions have accordingly been eliminated, as they are not State revenue. The fines, penalties, and interest, however, are included as set out above.

728

REVENUE LAWS OF GEORGIA

CHAPTER 9.
GRANTS BY FEDERAL GOVERNMENT TO STATE DEPARTMENT OF PUBLIC WELFARE.
99-403. Creation, component parts, and powers as State institution.-There is hereby created a State Department of Public Welfare which shall consist of a State Board of Social Security, a Director of the Board of Social Security, and such officers and employees as may be hereinafter authorized. The State Department of Public Welfare is hereby declared to be an institution of the State of Georgia within the meaning of that term as defined in the Constitution and as codified in section 2-4901, and as such institution is empowered and authorized to administer, expend, and disburse funds appropriated to it and allocated to it by the General Assembly and by the respective counties of said State and by the United States Government through its appropriate agencies and instrumentalities for the purpose of distributing oldage assistance and all other benefits provided for in thEs law.1 (Acts 1937, pp. 355, 357; 1943, pp. 202, 203.)
99-411. Child welfare.-The State Department shall administer or supervise all child welfare activities, including those services as proVi:ded for in Public Number 271, Title 5 (Part 3), as enacted
1 In the social welfare group, administered by the Social Security Administration, the three categorical aids have not been broadened as yet to provide general assistance, but Congress liberalized in 1946 the rates of individual payments so that the states will pay less than one-half the total assistance expenditures for the period beginning with October 1946 and ending December 1947. The new maximum for federal government participation is $45 per month for both oldage assistance and aid to the blind, and for aid to children, it is $24 for the first child and $15 for each additional child in the same home. Under the formula adopted, the federal share is two-thirds of the first $15 of monthly payments of old-age assistance and of aid to the blind, and one-half of the remainder up to the federal maximum share of $25; in the case of aid to dependent chil<l.ren, the federal share is two-thirds of the first $9, and half of the remainder up to the federal maximum of $13.50 for the first child and of $9 for each additional child.

REVENUE LAWS OF GEORGIA

729

by the 74th Congress of the United States in House Resolution 7260, the importation of children; licensing and supervising of private and local public child caring agencies and ,institutions; the care of dependent, neglected, and delinquent children in foster family homes, or in institutions, the protection of children fot' adop1/on or those of illegitimate birth; the operation of State institutions for children and cooperation in the supervision of juvenile probation. (Acts 1937, pp. 355, 359.)

99-412. Cooperation with Federal GovermDjenlt.-The State Department shall cooperate with the Federal Government, its agencies or instrumentalities, in establishing, extending and strengthening services for the protection and care of homeless, de'pendent, and neglected children and children in danger of becoming delinquent, and to receive and expend all funds made available to the Department by the Federal Government or State, or its political subdivisions, for such purposes. (Acts 1937, pp. 355, 360.)

99-418. Federal agency.-The State Department shall act as the agent of the Federal Government in welfare matters of mutual concern in conformity with this law and the administration of any Federal funds granted to the State to aid in the furtherance of any functions of the State Department. (Acts 1937, pp. 355, 361.)

99-423. Gifts and donations.-The State Department shall have the right and authority to accept gifts or donations with full power to execute in connection with such gifts and donations for welfare purposes as may be prescribed by the donors thereof. (Acts
1937, pp. 355, 361.)

99-428. Same; plans; funds; cooperation; delegation of authority.-The State Department of Public Welfare is hereby authorized:
(a) To formulate and administer a detailed plan or plans for the purposes specified in 99-427,and make such rules and regulations as may be necessary or desirable for the adm.~nistration of such plans and the provisions of said section.
(b) To receive and expend in accordance with such plans all funds made available to the Department by the Federal Government, the State or its political subdivis~ons or from other sources for such purposes.

730

REVENUE LAWS OF GEORGIA

(c) To cooperate with the Federal Government through its appropriate agency or instrumentality in developing, extending and improving such services and in the administration of such plans.
(d) To delegate the authority provided for herein as authorized in 99-424. (Acts 1937, p. 370.)

99-433. Abolition of Board of Public Welfare.-The Board of Public Welfare created and established by an Act approved August 18, 1919, which Board subsequent was transferred to and vested in the Board of Control of Eleemosynary Institutions by 99-101' creating the Board of Control, is hereby abolished. Such activities and authority as have heretofore been carried on by said Board and not in conflict with the present law are hereby transferred to and vested in the State Department of Public Welfare of Georgia. (Acts 1937, pp. 355, 368.)

99-434. Abolition of Board of Control and transfer of its functions.-The Board of Control of Eleemosynary Institutions heretofore created under and by virtue of Chapter 35-1 is hereby abol~shed. The activities, authority, and delegated duties which have heretofore been carried on by the Board of Control and defined in detail in Title 35 in its entirety are hereby transferred and removed to the State Department of Public We~are and all of such functions and activities heretofore intrusted to such Board of Control of Eleemosynary Institutions shall hereafter be administeI'E~d through the state Department as created in this law: ProVided, however, that effective July 1, 1937, the authority and
duties in supervising and conducting the management of the State Tuberculosis Sanatorium, as laid down in Chapter 35-4, are hereby transferred and removed to the State Board of Health of Georgia: Pro\1ided further that effective July 1, 1943, the authority, powers, duties, supervision, control and management of the Georgia
Academy for the Blind, as laid down in Chapter 35-7, and the Georgia School for the Deaf, as laid down in Chapter 35-8, are hereby taken from the State Board of Social Security and transferred to the State Board of Education. (Acts 1937, pp. 355, 368; 1943, pp. 202, 230, 232.)

99-443. Federal grants-in-aid; authority to accept and disburse. -Notwithstanding any provision in the welfare laws of Georgia to the contrary and particularly the "Old Age . Assistance Act of 1937" (Chapter 99-6), the "Aid to the Blind Act" (Chapter 99-7), and the "Aid to Dependent Children Act of, 1937" (Chapter

REVENUE LAWS OF GEORGIA

731

99-9), and all amendments thereto, nothing theredn contained shall be construed to prevent the acceptance of more than 50 per cent Federal matching funds, and express authorization asl hereby given to the State Department of Public Welfare to accept and disburse the maximum percentage of Federal grant-in-aid funds made available to the State of Georgia by the Federal government under any formula of variable grants or other formula for the granting of Federal grants-in-aid. (Acts 1945, p. 196.)

99-444. Same; compliance with requirements prescribed by Congress.-The State Department of Public Welfare is authorized to comply with the requirements prescribed by Congress as conditions to said grants. (Acts 1945, pp. 196, 197.)

99-622. Contributions by counties.-The various counties of the State shall contribute not more than five' per cent. of the total cost of administration and the total cost of all benefits payable under this Chapter; the remaining 95 per cent. of such administrative expenses and grants shall be payable by the State Department of
Public Welfare and the Social Security Board. The Governor is hereby authorized by appropriate executive order to enforce this
section. (Acts 1941, p. 485.)

1 It is obvious that this word should be "is". The word "as", however, is in both the published and enrolled Acts.

732

REVENUE LAWS OF GEORGIA

CHAPTER 10.
GRANTS BY FEDERAL GOVERNMENT TO DEPARTMENT OF FORESTRY.
43-120. Authority to receive gifts.-The Division of Forestry is authorized to receive gifts or donations made to the Division and to expend the same under the terms of such gifts or donations. (Acts 1937, pp. 264, 269.)
43-122. Agency for federal funds.-The Department of Forestry, Division of Conservation, shall be the designated agency to expend through the department all Federal aid funds available undeJ;" the Clark-McNary law for fire prevention and nursery work, and all Norris Doxey funds for farm forestry or forest farming and nursery work, and all other Federal funds now in existence or to be created for the purpose of assisting private timber landowners in Georgia in the planting, management and protection of their forests, and in the marketing of their forest products, and to enter into coope'rative agreements and leases under the Fulmer Acts, and all such funds shall be expended through regular State Budget Bureau channels: Provided, that those Federal funds now appropriated or allocated or any Federal funds that may be appropriated or allocated to the Georgia Agricultural Extension Service under the Clark-McNary Act of Congress, the Norris Doxey fund, or any other Act of Congress, source or allocations of Federal funds for the purpose of carrying on agricultural or forestry extension work shall be made available directly to the Georgia Agricultural Extension Service. (Acts 1937, pp. 264, 270; 1945, pp. 390, 392; 1946, pp. 28, 29.)
43-123. Management of lands; disposal of products.-WheR lands are acquired or leased under the provision of this Chapter, the'Director, with the approval of the Commissioner, is authorized to make expenditures of funds not otherwise obligated to the management, development, and utilization of such areas, to sell and otherwise dispose of the products from such lands, and all funds so derived shall be used by the Director in the acquisition, man-

REVENUE LAWS OF GEORGIA

733

agement, development, and maintenance of such lands, until all obligations have been paid in full. (Acts 1937, pp. 264, 270.)

43-124. Control of lands; lease and sale.-The Director of Forestry, w:th the approval of the Commissioner, is authorized to establish and from time to time alter rules and regulations governing the use, occupancy and protection of the land and property under its control, and to preserve the peace therein. The Director, with approval of the Commissioner, shall have full power and authority to exchange, sell, or lease lands under its jurisdiction when in their judgment it is advantageous to the State to do so in the highest orderly development and management of State forests: Provided, however, that said lease, sale, or exchange shall not be contrary to the terms of any contract which they have entered into.1 (Acts 1937, pp. 264, 270.)

1 Under an Act of Congress, as amended September 21, 1944, twenty-five per centum of all moneys received during any fiscal year from each national forest shall be paid, at the end of such year, by the Secretary of the Treasury to the State in which such national forest is situated, to be expended as the State legislature may prescribe for the benefit of the public schools and public roads of the county or counties in which such national forest is situated: Provided, That when any national forest is in more than one State or county the distributive share to each from the proceeds of such forest shall be proportional to its area therein: Provided further, That there shall not be paid to any State for any county an amount equal to more than 40 per centum of the total income of such county from all other sources. In sales of logs, ties, poles, posts, cordwood, pulpwood, and other forest products the amounts made available for schools and roads by this section shall be based upon the stumpage value of the timber. This revenue is also received as several national forests are located in the State.

_ . __ ..'"...._._,,....,,;<:~;..1:_-<.:: .-~:i.""~'.?_ ~ ...;.': ;-:.~..-"

734

REVENUE LAWS OF GEORGIA

CHAPTER 11.
GRANTS BY FEDERAL GOVERNMENT TO DEPARTMENT OF STATE PARKS.
43~138. Powers and duties.-In addition to the other powers herein granted, the Division1 is empowered and directed:
(b) Purchase or acquire lands for parks; eminent domain. To acquire in the name of the State, by purchase, lease, agreement, or condemnation, such land within the State as it may deem necessary or proper to the extension of the State park system. The right of eminent domain shall be exercised in accordance with the provisions of law now or hereafter existing for the condemnation of property for public purposes: Provided, no land or other property shall be taken or contracted to be taken unless or until the General Assembly has appropriated money therefor or funds have otherwise become available for said purpose.
(c) Acceptance of gifts, etc. To accept in its discretion, with concurrence of the Commissioner, in fee or otherwise, land intrusted, donated, or devised to the State by the United States Government, political subdivision of the State, or by any person, firm, association, or corporation to become a part of the State park system, and with like discretion to accept gifts, bequests or contributions of money or other property to be used in extending, improving or maintaining the State park system.
(d) Expenditures for park system. To make expenditures with the approval of the Commissioner of Natural Resources from available funds for the care, supervision, improvement and development of the State park system.
(f) Contracts for preserving and marking historic sites. To contract and make cooper8.tive agreements with the United States Government, political subdivisions of the State, corporations, associations or individuals, with proper bond where deemed advisable, to protect, restore, preserve, mark, maintain or operate any historic, archaeologic or scientific site, ground, reservation, structure, building, object or other property for public use: Provided,
1 Meaning Department of State Parks in the Division of Conservation.

REVENUE LAWS OF GEORGIA

735

that no contract or cooperative agreement shall be made or entered into unless or until the General Assembly has appropriated money therefor or funds have otherwise become available for said purposes. (Acts 1937, pp. 264, 275.)

43-139. "State park fund" created.-A "State park fund" is hereby created. All moneys reecived by the Commissioner or Division by gift, bequest, or contribution shall be deposited in the
State treasury to the credit of said fund and are hereby appro priated to be expended in carrying out the terms of any such gift, bequest, or contribution, and in the absence -of any~uch terms to be applicable to any of the purposes of this Chapter. All disbursements from said fund shall be made upon proper voucher of the Commissioner, drawn on the State Treasurer, approved by the Governor. Any unobligated moneys remaining in said fund at the end of any fiscal year shall not revert to the general fund but shall constitute a continuirig fund to be available to the Commissioner until expended. (Acts 1937, pp. 264, 277.)

43-141. County and municipal funds for parks.---Any -county,

and anyone or more cities or towns may expend from any funds

available. to aid in the purchase of any land or other property

within the county to become the property of'the State to be im-

proved and cared for as a part of the Statepark system: Provided,

the Commissioner shall have first agreed in writing to Jthe 'ac-

ceptance of the same. Any county, and anyone or more cities or

towns may contribute money to the Commissioner from any funds

available to be expended in the improvement.and.maintenapce of ,any State-owned park or other property withtll the~ county

w.hicli is now or hereafter may become a part of the St;1te park

.system. (Acts 1937, pp. 264, 278.)

.

736

REVENUE LAWS OF GEORGIA

CHAPTER 12.
GRANTS AND CONTRIBUTIONS TO STATE PARK AUTHORITY.
43-601. Short title of law.-This Chapter may be cited as the "State Park Authority Act." (Acts 1941, pp. 257, 258.)
43-621. Same; proceeds as trust funds.-All moneys received pursuant to the authority of this Chapter, whether as proceeds from the sale of revenue bonds, as grants or other contributions, or as revenues and earnings, shall be deemed to be trust funds, to be held and applied solely as provided in this Chapter. The Authority shall, in the resolution providing for the issuance of revenue bonds or in the trust indenture, provide for the payment of the proceeds of the sale of the bonds and the earnings and revenues to be received to any officer who or any agency, bank or trust company, which shall act as trustee of such funds and shall hold and apply the same to the purposes hereof, subject to such regulations as this Chapter and such resolution or trust indenture may provide. (Acts 1941, p. 266.)
43-627. Contributions.-The Authority, in addition to the moneys which may be received from the' sale of revenue bonds and from the collection of revenues and earnings defived from any FedEU"al agency grants for or in aid of the construction of any project or for the payment of bonds, and to receive and accept contributions from any source of either money or property or other things of value to be held, used and applied only for the purpose for which such grants or contributions may be made. (Acts 1941, p. 270.)

REVENUE LAWS OF GEORGIA

737

CHAPTER 13.
GRANTS BY FEDERAL GOVERNMENT TO STATE DEPARTMENT OF VETERANS SERVICE.
78-410. Acceptance of governmental grants and contributions a'nd private gifts, donations, ete.-The State Department of Veterans Service and the State Board thereof is empowered to accept gifts, grants and other contributions from the Federal Government, or from any other governmental unit, and gifts, grants, donations or contributions of money, facilities and services from individuals and organizations, in addition to any funds appropriated by the State. (Acts 1945, pp. 319, 322.)
78-411. Reports by Director.-The Director of the State Department of Veterans Service shall furnish the Government, the members of the General Assembly, the State Board of Veterans Serv~ce, veterans organizations, and the public generally, an annual report with reference to claims presented on behalf of veterans of this State, as to the veterans aided under Federal, State or local legislation, and to otherwise report the activities and accomplishments of the Department. (Acts 1945, pp. 319, 323.)
78-411a. Council as agency of State to cooperate with Federal Government.-The Veterans Education Council is designated as the agency of the State to cooperate with the proper officials of the United States in the administration of all laws of the United States conferring educational benefits upon veterans, including manual or other training. It is authorized to perform, on behalf of the State, such acts as may be necessary or required of the State, or any agency of the State, by any act of Congress, or regulation of any Federal department or agency, in the adm~nistration of any such law of the United States now of force or which may be hereafter enacted; and to accept and administer Federal grant to the State for such purposes; and to enter into contract with the Federal Government for the training of veterans receiving benefits under the Federal rules and regulations. (Acts 1947, pp. 1143, 1146.)

738

REVENUE LAWS OF GEORGIA

CHAPTER 14.
GRANTS, GIFTS AND DONATIONS TO NATIONAL GUARD, DEPARTMENT OF PUBLIC SAFETY AND AGRICULTURAL AND DEVELOPMENT BOARD.!
86-1410. ~Governor may accept donations.-The Governor, in his discretion, is authorized to accept donations of lands and buildings to be used for military purposes by the National Guard under such conditions as the donors may nominate; and he is em powered to make such rules and regulations governing such property as he may deem best for the interest of the State and the National Guard. (Acts 1916, p. 192.)
40-2105. Agricultural and Industrial Development Board authorized to aoc,ept grants.-The Board is hereby authorized and empowered to accept grants from the Gederal Government or from the State Government or from any county or municipal government and gifts from individuals. (Acts 1943, pp. 113, 115.)
92A-234. Lease or purchase of quarters and equipment; donations.-In the event any district or division headquarters is estab-
1 The State of Georgia has assented to the provision of the Act of Congress entitled "An Act to provide that the United States shall aid the State in wild life restoration projects, and for other purposes," approved September 2, 1937 (Public Number 415, 75th Congress, Title 16, Chapter 5B (Sections 669 to 669j) United States Code, Annotated.) The State Game and Fish Commission is authorized, empowered, and directed to perform such acts as may be necessary to the establishment and conduct of' cooperative wild life restoration projects as defined in the said Act of Congress, in compliance herewith and rules and regulations promulgated by the Federal agency authorized thereunder. Various instrumentalities created by the State such as The Franklin D. Roosevelt Warm Springs Memorial Commission, Georgia Citizens Council, The Judicial Council, the State Ports Authority, Housing Authorities, Soil Conservation Committees, and others have also been authorized to accept gifts and grants but they are omitterl as the State does not receive such funds.

REVENUE LAWS OF GEORGIA

739

lished by the Director of the Department of Public Safety, he shall be authorized with the approval of the Department of Public Safety to purchase, lease or construct proper quarters or barracks for the men and equipment at EUch distr:'ct or division, and to this end may contract with municipalities, persons or corporations in the name of the State of Georgia and the Department of Public Safety is authorized to accept in the name and behalf of the State of Georgia any property, equipment, or service that may be donated for use at headquarters, any division or district thereof, which may be of value to any division of the Department of Public Safety. (Acts 1937, pp. 322, 336; 1943, pp. 196, 201.)

92A-235. County or municipal gifts.-Any municipality or county of this State is authorized to purchase and convey property by deed, gift, rent or lease for the use of the Department of Public Safety for such division or district headquarters.! (Acts 1937, pp. 322, 336.)

1 This Chapter concludes the sources from which the State receives revenue except from escheats. In addition to such sources set out the State receives the benefit from the earnings from services of different departments or agencies. Some of such revenue is paid into the State Treasury while other agencies retain the full amount collected. All earnings of the various departments and agencies are audited by the State 1\uditor, though, and taken into account in making appropriations or allocations.

740

REVENUE LAWS OF GEORGIA

CHAPTER 15.
ESCHEATS.l
85-1101. (4155) Escheat defined.-Escheat results upon failure of heirs, in which case the estate of an interstate reverts to the State. In no other ca,se does an estate escheat.
85-1104. (4158) Proceeds of escheated property, how disposed of.-The proceeds of escheated property shall be paid, in each county to the treasurer of the educational fund of such county, to become a part of such fund. (Act 1805, Cobb, 252.)
85-1108. Reduction of property to cash. Ascertainment of nonexistence of persons.--Such property shall be reduced to cash by such administrator or escheator under existing laws; the nonexistence of such wife, husband or adopted child, or of the heirs of the same, may be ascertained by advertisement as provided in case of escheats; and should such not appear, the fund shall be paid over, less the expenses of the proceedings, as above provided. (Acts 1917, p. 101.)

1 The State also receives revenue from fines, forfeitures and penalties. Those arising from violation of the tax laws will be found with the chapter setting out the tax. Penalties for the violation of other laws have not been included, such as fines imposed by General or special Courts martial, penalties for violation of laws limiting hours of service for trainmen, for violation of laws prescribing qualification of railroad telegraph operators, for failure to publish Supreme Court Reports within time prescribed by law, and for failure to file report of injuries, and termination of incapacities under Workmen Compensation Act, as the Acts setting out such fines, forfeitures or penalties do not come within the scope of this volume. The revenue realized from such source is also insignificant.

REVENUE LAWS OF GEORGIA

741

PART XIV.
COUNTY REVENUE.l
CHAPTER 1.
COUNTY TAXATION.
923701. Purposes of county tax in general.-County taxes may be levied and collected for the following purposes:
1. To pay the expenses of administration of the county government.
2. To pay the principal and interest of any debt of the county and to provide a sinking fund therefor.
3. For educational purposes upon property located. outside of independent school systems, as provided in Article 8 of the Constitution of Georgia as amended.
4. To build and repair the public buildings and bridges. 5. To pay the expenses of courts, the maintenances and support of prisoners and to pay sheriffs and coroners and for litigation.
6. To build and maintain a system of county roads.
1 The division of a State into counties had its origin in England. In the United States counties were first created by the Legislatures of the variuos colonies and later by the State Legislature!!. They do not have, therefore, any attributes of sovereignty, being merely subdivisions of the State. As a constituent part of the State government, counties are created for the purpose of serving as an agency of the State for certain specific purposes. When taxing power is exercised by county authorities, it is merely the exercise of the taxing power of the State, delegated to them, and consequently wbject to every constitutional limitation to which the taxing power of the State is subject. For constitutional provision as to county taxation, see 2-5701, p. 869.

742

REVENUE LAWS OF GEORGIA

7. For public health purposes in said county, and for the collection and preservation of records of vital statistics.
8. To pay county police.
9. To support paupers.
10. To pay county agricultural and home demonstration agents.
11. To provide for payment of old age assistance to aged persons in need, and for the payment of assistance to needy blind, and to dependent children and other welfare benefits, provided that no person shall be entitled to such assistance who does not qualify for such assistance in every respect, in accordance with enactments of the General Assembly which may be in force and effect prescribing the qualifications for beneficiaries hereundet; provided no indebtedness or liability against the county shall ever be created for the purpose herein stated, in excess of the taxes lawfully levied each fiscal year under acts of the General Assembly authorized under the Constitution of Georgia as amended for such purposes.
12. To provide for fire protection of forest lands and for the further conservation of natural resources.
13. To provide medical or other care, and hospitalization, for the indigent sick people of the county.
14. To acquire, improve and maintain airports, public parks, and public libraries.
15. To provide for workmen's compensation and retirement or pension funds for officers and employees.
16. To provide reasonable reserves for public improvements as may be fixed by law.
17. To pay pensions and other benefits and costs under a teacher retirement system or systems. (Acts 1946, p. 87.)

92-3702. (507) County tax for current expenses and accumulated debts.-The ordinary or other county authority empowered to levy taxes is hereby authorized to levy a tax not exceeding five mills to pay current expenses or accumulated debts of the county, or both, without a recommendation by the grand jury. (146 Ga. 581, 582 (91 S. E. 681); 154 Ga. 326 (114 S. E. 345); 154 Ga. 334 (114 S. E. 359) ; 156 Ga. 13, 15 (118 S. E. 709) ; 165 Ga. 631 (142 S. E. 292) ; 173 Ga. 907 (161 S. E. 824); Acts 1937, p. 444.)

REVENUE LAWS OF GEORGIA

743

92-3703. "Current expenses" defined as to counties.-Subdivisions 3, 4, 5 and 6 of section 92-3701 fall under the head of "current expenses." Subdivision 9 falls under the head of "current expenses" when the county purpose specified is a regular, ordinary expense. (157 Ga. 722, 725 (122 S. E. 35) ; 165 Ga. 1 (139 S. E. 890).)

92-3704. "Accumulated debts" defined as to counties.-The term "accumulated debts" includes legal indebtedness "due" and "past due" as those expressions are used in subdivision 1 of section 92-3701, but does not include "other lawful charge against the county" used in subdivision 9 of said section (157 Ga. 722, 726 (122 S. E. 35).)

92-3705. (507) Payment of accumulated county debts.-The accumulated debts referred to in 92-3702 shall be paid off as rapidly as possible, at least 25 per cent a year.

92-3706. (508) Tax for county purposes.-The ordinary or other county authority empowered to levy taxes is hereby authorized to levy a tax for county purposes over and above other taxes authorized by law, not to exceed two and one-half mills, provided two-thirds of the grand jury at the first or spring term recommend such tax. (Act 1821, Cobb, 184; Acts 1937, p. 444.)

92-3707. "County purposes" defined.-The power to assess taxes for county purposes is broader than the power to assess taxes for current expenses. The language, "for county purposes" in 92-3706 is not the equivalent of the expression, "current expenses of the county," in 92-3702. "Current expenses" include ordinary expenses. "County purposes" include all purposes for which county taxes may be assessed, both ordinary and extraordinary. (157 Ga. 722 (122 S. E. 35); 165 Ga. 631, 632 (142 S. E. 292) .)

92-3708. (516) County taxes must be used for purposes spedfied.-Taxes raised for educational purposes, the support of the poor, or any specific purpose, shall be used for such purposes, respectively, and none other.

92-3709. (509) Duty of ordinary.-It is the duty of the ordi-

I

I

744
I

REVENUE LAWS OF GEORGIA

nary, or other authority empowered to levy taxes, to have pre-

I

pared by the county treasurer, under his supervision by the time

of the organization of the grand jury at the first or spring term,

I

a statement of the financial condition of the county, and the amount of tax required for county purposes for that year, which

I

shall be presented by the treasurer to the foreman of the grand jury on the first day of the term, for inspection by that body. (Act

I

1823, Cobb, 193.)

I

92-3710. (510) Failure of grand jury to recommend.-If a grand jury is not impaneled at the spring term or adjourns with-

I

out taking any action on such statement, or refuses to make a recommendation sufficient to discharge any judgment that may have

I

been obtained against the county, or any debt for the payment of which mandamus has been issued, or for the payment of the

necessary current expenses of the year, the ordinary or other

I

authority empowered to levy taxes may levy without such recom-

mendation the necessary tax not to exceed two and one-half mills.

I

In all cases when the spring term of the superior court of any county is adjourned before the grand jury has made its general

I

presentments, the ordinary or other authority may levy a tax to the full extent and for any purpose that might have been author-

I

ized by recommendation of the grand jury: Provided, that such tax shall not exceed the levy last recommended by a grand jury

for the county. (Acts 1880-1, p. 41. 42 Ga. 229; 52 Ga. 234; 60

I Ga. 349; 1937,PP. 444, 445.)

I

92-3711. (511) Where there are several grand juries.-Where

several grand juries have been impaneled during the spring term,

I the recommendation of any panel shall be sufficient authority to

levy the additional tax of two and one-half mills; but if there are

I

counter-presentments on the subject, the ordinary or other authority may proceed as provided in the preceding section. (Acts

I 1937, pp. 444, 446.)

I

92-3712. (512) Right of creditors to compel and taxpayers to resist county tax.-The right of a creditor of a county to compel

I

the levying of such tax, or of a taxpayer to resist it, is the same as set forth in 92-3714, relating to taxes for the construction or re-

I pair of county buildings.

I

92-3713. (504) Extra tax .for county buildings, how levied.The ordinary or other authority empowered to levy taxes may

I

I

I

REVENUE LAWS OF GEORGIA

745

levy an extra tax sufficient to carry into effect 91-701 and 91-702, providing for the erection and repair of courthouses, jails, and other county buildings, without a recommendation by the grand jury, whenever the necessities arise.

92-3714. (505) On failure to levy an extra tax.-If the ordinary or other authority shall fail to comply with the said 91701, and 91-702, or shall fail to levy the tax or shall levy an exorbitant or unnecessary tax, his conduct may be reviewed by the judge of the superior court, by mandamus or injunction, as the nature of the case may require, at the instance of any taxpayer of the county.

92-3715. (506) Tax for the support of paupers.-The ordinary
or other authority empowered to levy taxes is authorized to levy for the support of the paupers of the county, a tax not in excess of two and three-fourths mills: Provided, that said tax shall not exceed one and one-fourth mills except upon recommendation of two successive grand juries of the county, made by a two-thirds vote of said grand juries; "Provided, however, that when funds
realized from said tax levy are appropriated and disbursed to the County Department of Public Welfare, such County Department of Public Welfare shall have the right and authority to ~nvest such funds in the purchase leasp. and/or sub-lease of real estate or personal property or in the construction of buildings to be acquired in the name of such county and used for charitable or welfare purposes." (Acts 1880-1, p. 49; 1937, pp. 444, 446; 1939, p. 199; 1941, p. 377; 1947, p. 809.)

92-3716. Extra or special county taxes.-Tax laws passed since the adoption of the Code of 1863, to raise revenues for specific purposes definitely stated therein, are provisions for extra or special taxes, not coming within the provisions of 92-3702 or 92-3706. (165 Ga. 1,2, (139 S. E. 890).)

92-3717. Tax to pay county agricultural and home demonstration agents.-Each of the counties of the State is authorized and empowered to levy and collect a county tax not in excess of $1.50 per $1,000 worth of taxable property for the purpose of paying county agricultural and/or home demonstration agents. (Acts 1937-38, Ex. Sess. p. 144.)

746

REVENUE LAW8 OF GEORGIA

11-206. Funds for operation of airports may be raised by taxation and otherwise.-The local public authorities having power to appropriate moneys within the counties, mun;cipalities, or other public subdivisions, acquiring, establishing, developing, operating, mantaining, or controlling a:rports or landing fields under the provisions of this Chapter, are hereby authorized to appropriate and cause to be raised by taxation or otherwise, in such political ~ubdivisions, moneys sufficient to carry out therein the provisions of this Chapter; also to use for such purpose or purposes money de-
rived from said airports or landing fields. (Acts 1933, pp. 102,
104.)

23-1603. (412) Judgment against county to be paid by taxation.-The private property of the citizens of a county shall not
be bound by any judgment obtained against the county, but such judgment, if b:nding, shall be satisfied from money raised by lawful taxation.

923901. (529) Sources Qf county revenue.-All sums from
whatever sources which are paid into the county treasury shall constitute a part of the county revenue.l

1 The county receives a pro-rata part of the gasoline tax collected by the State, as set out by Section 92-1404, po' 39. The Intangible Tax Act also provides for a distribution of revenue between the9tate, counties, school districts and municipalities. See Section 92-146, p. 639. The Highway Department also enters into contracts with the counties from time to time for highway construction, and the counties have other income from earnings of various departments and off~cials.
- Various fees are collected by county officers, the most important being small fees enacted upon the issuance of writs or processes of various courts together with the recording charges by the Clerk of Superior Courts. Most of the counties allow county officials to retain such fees in lieu of a salary paid by the county. The code sections covering such cost is not included for such reason. In the counties of the State which pay salaries to their officials such fees would be revenue, together with the fees of Tax Receivers, Tax Collectors and other county officials. Fines for violation of various state penal laws are also collected by the counties. They will be found in the criminal code.

REVENeE LAWS OF GEORGIA

747

CHAPTER 2.
TAXATION FOR COUNTY HEALTH DEPARTMENT.l
88-313. Method of raisin~ funds for county health departments. -It shall be the duty of the board of health of each county at its June meetjn~ each year or other meetings when necessary to determine and fix the sum of money it deems necessary or expedient for the operation of a department of public health in the county for the ensuing year, and they shall certify to the board of roads and revenues or other proper taxing authorities of the county, and to the mayor and council or other governing body of all cities and towns in the county having a population of more than 20,000 as shown by the most recent decennial United States census, and to the mayor and counc.:1 or other governing body of all cities and towns within the county having a population of more than 5,000 and less than 20,000 as shown by the' most recent decennial United States census, which by action of its mayor and council elect to have representation on the county board of health and participate financially :n its expenses, the amount so fixed upon and assessed, and the proper taxing authority of the county and each town and city within the county, as above set forth, shall levy a tax rate sufficient to raise its proportional part of the total amount fixed upon and p.ssessed by the county board of health, at the same time and in the same manner as :s prescribed for levying taxes for other county or city purposes. The amount so fixed upon and assessed for the support of such county health department shall be borne by the county and its contained cities and towns as may be agree'd upon by the county board of health and the taxing authorities of the county and the contained towns and cities except that the principal c:ty having a population of 20 000 or more shall contribute not less than 50 per cent. of the health department budget derived from local funds, and that each town or city in the county having a population between 5,000 and 20,000, or secondary city having a population of more than
1 The provisions of this Chapter only apply to counties which have adopted the Ellis Health Law. At this time 144 counties have County Health Departments under such Act, or will have when a health officer is available.

748

REVENUE LAWS OF GEORGIA

20,000, electing to have representation on the county board of
health, shall contribute not less than $1,000 per annum. The remainder of the budget derived from local funds shall be paid from county funds. If the said taxing authorities fail to make such levies, th~n these amounts must be paid out of the fund levied for paying other lawful expenses of the county and city
or cities or the general funds not otherwise appropriated. Said county board of health shall then apply to the Director of the
Georgia Department of Public Health for adviooand assistance in establishing and/or maintaining a public health de'Partment in a~d for such county. (Acts 1943, pp. 371, 381.)

88-314. Applicability of law to county containing city with
population of not less than 200,000 and to county with health department se<parate from that of its principal city.-The provis-
ions of this law [ 88-201, 88-203, 88-205, 88-206, 88-301, 88-302, 88-309, 88-313 to 88-316] shall not apply to or affect any county having within its limits, in whole or in part, a city with a population of not less than 200,000 inhabitants by the 1940 census or any future census, until and unless the mayor and general council or other governing body of such city, and the board of commissioners of roads and revenues or other governing body of the counties in which such city is located in whole or in part shall by appropriate resolution or ordinance declare th,is law to be effective within such counties. This law shall not apply to any county in which the county and the principal municipality therein maintain separate health departments, until the county commissioners or other governing authority of such county and the mayor and council or other governing authority of such municipality shall be appropriate resolution signify that said county 1
and said municipality shall come under the provisions thereof. (Acts 1943, pp. 371, 384.)

1 A "Hospital Authorities Law" was passed by the General Assembly in 1941 Acts 1941, pp. 2441, 242.) Such authorities do not have any power to tax, but provision is made in the Act for the levying of an ad valorem tax not exceeding five mills exclusive of all other taxes which may be levied by counties or by cities or towns which have executed contracts with hospital authorities.

REVENUE LAWS OF GEORGIA

749

CHAPTER 3.
COUNTY TAX RECEIVERS.
92.4601. (1194) Election of tax receiver; tenn of office; com mission; vaeancy.-Tax receivers1 shall be elected at the time, in the manner, and for the terms of office prescribed in Title 34, Elections, Chapter 34-26. They shall be commissioned and qualified as clerks of the superior court are. Vacancies shall be filled as vacancies in the office of such clerks are filled. (Acts 1872, pp. 80, 82; 1894, p. 40; 1914, p. 47; Const., Art. XI, Sec. II, Par. I (. 2-8301).)
924602. (1195) Oath and bond of tax receiver.-Each tax receiver, whether elected or appointed, shall, before entering on the duties of his office, besides the oath required of all civil officers, take and subscribe the following oath: "I swear that I will truly and faithfully perform the duties of receiver of returns of taxable property, or of persons or things specially taxed in the county to which I am appointed, as required of me by the laws, and will not receive any return but on oath or affirmation, and will before receiving returns carefully examine each, and will to the best of my ability carry out all the requirements made upon me by the tax laws. So help me God." He shall also at the same time give bond and security in a sum equal to one fourth of the amount of the State tax supposed to be due from the county for the year in which he shall give bond: Provided, however, that no tax receiver shall be required to give a bond exceeding the sum of $10,000; the amount of said bond to be filled by the Comptroller
General* before being sent out to the several counties from the
Executive office. (Acts 1863-4, p. 124; 1896, p. 38; 1901, p. 23.)
* Now State Revenue Commissioner, see 92-8405, p. 3.
1 We are the only State with officials known as Tax Receivers. Such officials do not receive payment of taxes. In some counties, the office has been abolished. The duties set out in this Chapter in such counties are performed by an official known as Tax Commissioner, who does receive payment of taxes as well as returns.

750

REVENUE LAWS OF GEORGIA

92-4603. (1241) Bonds of tax receiver recorded where.-In all cases where one or more sureties on the bond of a county tax receiver shall own real estate in any county or counties other than the county in which such officer shall hold office, such bond shall, within 30 days after the execution thereof, be recorded by the ordinary in the county or counties wherein such real estate is situated, or if the fiscal affairs of such counties are or shall be by law committed to a board of commissioners, such bond shall, within 30 days after its execution, be recorded by such board in the book of records of bonds of county officers. (Acts 1890~1, p. 104.)

92-4604. (1242) Bond of tax receiver forwarded for record.After the bond of the tax receiver shall have been accepted and recorded in the county in which he holds office, the ordinary or board of commissiopers of the county shall forward the same to the ordinary or board of commissioners in each county in which anyone or more sureties shall own any real estate, and such ordinary or board of commissioners to whom the bond shall be sent shall record the same in accordance with the preceding section. (Acts 1890-1, p. 104.)

92-4605. (1243) Third pa.rties notaffeeted unless tax receiver's bond recorded.-As against the interests of third parties acting in good faith and without notice, who may have acquired a transfer or lien binding the real estate of any surety on the bond of any county tax receiver, situated in any county other than that in which such officer shall hold office, no real estate of the surety or sureties shall be bound from the date of the bond, unless the bond shall have been recorded in such county. When the bond shall be recorded after 30 days, the real estate of the surety or sureties thereon, situated in any county or counties other than that in which the tax receiver shall hold office, shall be bound only from the date the bond was recorded.

92-4606. (1244) Lien of tax receiver's bond between parties unaffeded.-Nothing in the three preceding sections shall be construed to affect the validity or force of the lien of the tax receiver's bond from the date thereof as between the parties thereto. (Acts 1890-1, p. 104.)
92-4607. (1245) Directions by Governor, concerning tax re-

REVENUE LAWS OF GEORGIA

751

ceiver's bonds and costs of record.-The Governor shall give written or printed directions upon the requirements of the four preceding sections to the ordinaries and boards of commissioners of the various counties, as other instructions and directions are given in reference to the bonds of tax receivers; and the costs of transmitting and recording said bonds shall be paid by the tax receivers. (Acts 1890-1, p. 104.)

92-4608. (1196) Liability of receivers and sureties on bonds.Receivers and their sureties are liable on their bonds for all penalties or forfeitures they may incur under the law, and for all losses, damage, or expense the state may sustain by reason of their conduct.

92-4609. (1115) Liability on tax receiver's bond for failure of duty.-If any person has given in his wild lands as prescribed, and shall suffer injury by the failure of the receivers of tax returns to do their duty, the officer so offending shall be liable on his bond to the party so damaged for the full value of the land sold. (Acts 1880-1, p. 45.)

92-4610. (1239) When bond may be sued on.-A tax receiver's bond may be sued on only when some emergency makes it necessary.

92-4611. (1197) Duties of tax receivers enumerated.-It shall be the duty of the tax receiver-
1. To receive all tax returns within the time and in the manner prescribed by law.
2. To make out and perfect the three digests in writing and figures plainly, legibly, and neatly, and to properly deposit them.
3. To give 10 days' notice in writing of the several times and places at which he will attend in the several militia districts of the county, for the purpose of receiving tax returns.
4. To attend at such places at least three times during the period allowed for making returns.
5. To post and maintain a notice showing the day Or days on which he will be at the county site for such purpose.

752

REVENUE LAWS OF GEORGIA

6. To receive tax returns at any time when a taxpayer applies to give in his returns.
7. To embrace in his digest to the Comptroller General,'" the ordinary or other authority in charge of county affairs, and the tax collector, respectively, a list of all defaulters, and the amount of their taxes and the double taxes assessed against them, and of all property assessed by him which has not been returned, or other special action had in conformity to the laws.
8. To publish at the door of the courthouse, for 30 days, lists of all the defaulters and the amount of their double taxes.
9. To enter upon the digests deposited with the ordinary or other authority in charge of county affairs, the county taxes levied according to law, and the rate per cent. as fixed by the ordinary or such other authority.
10. To conform to such rules as he may be furnished with, and to obey such orders as may be given by the Comptroller General. ...
11. To perform all other duties that the law required, and which necessarily under the law appertain to his office. (Acts 1804, Cobb, 1045. Act 1807, Cobb, 1054. Act 1812, Cobb, 1057. Act 1813, Cobb, 1059. Acts 1851-2, p. 290.)

Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

753

CHAPTER 4.

COUNTY TAX COLLECTORS.

92-4701. (1204, 1205) Election of tax collectors; term; commission; vacancy.-Tax collectors1 shall be ele'cted at the time, in the manner and for the terms of office prescribed in Title 34, Elections, Chapter 34-26. They shall be commissioned and qualified as clerks of the superior court are. Vacancies are filled as vacancies in the office of such clerks are filled. (Acts 1872, pp. 80, 82; 1894, p. 40; 1914, p. 47; Const., Art. XI, Sec. II, Par. I ( 2-8301).)

92-4702. (1206) Oath of office of tax collector.-Before enter

ing on the duties of his office, besides the oath required of all

civil officers, he shall take and subscribe the following oath:

"I,

, tax collector of the county of

, do swear that

I will faithfully discharge the duties required of me by law as

tax collector, and that I will search out and make a true return

of all defaulters, polls, professions, and all taxable property not

found on the tax receiver's digest, or not returned according to

law, and that I will pay over all taxes collected by me, as required

by law. So help me God."

92-4703. (112) Duty of incoming collector as to unpaid taxes. -Where the tax collector of any county is succeeded by another, the outgoing collector shall no longer be authorized to' collect taxes or enforce executions issued therefor, but all uncompleted duties in respect thereof shall pass to his successor as provided by section 89-830. (Acts 1898, p. 41; 1933, pp. 78, 92.)

924801. (1207) Amount and conditions of tax collector's bonds.-Tax collectors and tax commissioners shall give bond and security for 40 per cent. of the State tax supposed to be due from the county for the year for which said officer is required to give bond, the amount of bond to be filled up by the Comptroller Gen-
1 Some of the counties have abolished this office, see page 734.

754

REVENUE LAW8 OF GEORGIA

eraI * before being sent out to the county from the executive" of-
fice; and shall give another bond with sufficient security, payable to the ordinary or other officials in charge of county affairs, conditioned for the faithful performance of his duties as tax collector or tax commissioner for the collection of the county tax, in a sum to be fixed by such ordinary or other county officials: Provided, however, that in no case shall the bond required on behalf of the State exceed $50,000, or the bond required on behalf of the county exceed $25,000. (Acts 1863-64, p. 124; 1925, pp. 79,
80; 1933, p. 47.)

92-4802. (1208) Approval of tax collector's bond for county taxes.-Such bond for county taxes when given must be approved by the ordinary or other authority having charge of county affairs, filed in his office, recorded in the book with other official bonds, and in all respects shall be an official bond.

92-4803.(1209) Temporary appointee upon collector's failure to give satisfactory bond.-Tax collectors shall not collect any portion of the county tax until such bond is given, and if they fail to give a bond, or one satisfactory to the ordinary or other authority having charge of county affairs, the ordinary or such other authority may appoint some competent person to collect the county tax. (Act 1823, Cobb, 1065.)

92-4804. (1210) Oath, bond, and duty of person appointed to collect tax.-When such an appointment is made, the person appointed shall give such a bond as is required of a tax collector, and he shall take an oath faithfully to collect and pay over the county tax, and in' all respects shall have the same privileges, discharge the same duties, and incur the same penalties as the tax collector would in collecting the county tax.

. 92-4805. (1241) Bonds recorded, where.-In all cases where one or more sureties on the bond of a tax collector shall own real estate in any county or counties other than the county in which such officer shall hold office, such bond shall, within 30 days after the execution thereof, be recorded by the ordinary in the county or counties wherein such real estate is situated, or if the fiscal affairs of such counties are or shall be by law committed to a board of commissioners, such bond shall within 30 days
* Now State Revenue Commissioner, see 92-8\105, p. 3.

REVENUE LAWS OF GEORGIA

755

after its execution, be recorded by such board in the book of record of bonds of county officers. (Acts 1890-1, p. 104.)

92-4806. (1242) Bond forwarded for reeord.-After the bond of the tax collector shall have been accepted and recorded in the county in which he holds office, the ordinary or board of commissioners of the county shall forward the same to the ordinary or board of commissioners in each county in which anyone or more sureties shall own any real estate, and such ordinary or board of commissioners to whom the bond shall be sent shall record tIfe same in accordance with the preceding section. (Acts 1890-1, p. 104.)

92-4807. (1243) Third parties not affected unless bond recorded.-As against the interests of third parties acting in good faith and without notice, who may have acquired a transfer or lien binding the real estate of any surety On the bond of any tax collector, situated in any county other than that in which such officer shall hold such office, no real estate of the surety or sureties shall be bound from the date of the bond, unless the bond shall have been recorded in such county. When the bond shall be recorded after the 30 days, the real estate of the surety or sureties thereon, situated in any county or counties other than that in which the tax collector shall hold such office, shall be bound only from the date the bond was recorded. (Acts 1890-1, p. 104.)

92-4808. (1244) Lien between parties unaffected.-Nothing in the three preceding sections shall be construed to affect the validity or force of the lien of any tax collector's bond from the date thereof as between the parties thereto. (Acts 1890-1, p. 104.)

92-4809. (1245) Directions by Governor, and costs of record. -The Governor shall give written or printed directions upon the requirements of the four preceding sections to the ordinaries and boards of commissioners of the various counties, as other instructions and directions are now given in reference to the bonds of tax collectors; and the costs of transmitting and recording said bonds shall be paid by the tax collectors. (Acts 1890-1, p. 104.)

92-4810. (1239) When bond may be sued on.-A tax collec-
tor's bond may be sued on only when some emergency makes it necessary.

756

REVENUE LAWS OF GEORGIA

92-9917. (276 P. C.) Tax collector collecting tax before giving bond, etc.-If any tax collector shall collect, or attempt to collect, any tax before he has given, and had approved, the necessary bond and security, and taken the oaths of office, he shall be guilty of a misdemeanor. (Cobb, 1026.)

92-4901. (1211) Tax collector's duties enumerated.-It shall be the duty of the tax collector to-
1. Diligently collect and promptly pay over in the funds allowed by law the State and county taxes to the State "Treasurer and the county treasurer, respectively. (Act 1804, Cobb, 1046. Act 1812, Cobb, 1058.)
2. Search out and ascertain as far as possible all polls and professions, and all taxable property not returned to the receiver or not found in his digests. (Acts 1857, p. 131; 1858, p. 104.)
3. Enter all of such defaults in a book kept for that purpose, to assess and collect thereon a double tax and pay the same over to the State Treasurer and county treasurer, respectively, after deducting single commissions, an<i to deposit said book with the Comptroller General,* and a copy with the ordinary or other authority having charge of county affairs, before the day of final settlement. (Acts 1862-3, p. 57; 1857, p. 131.)
4. Having his insolvent lists allowed in the manner provided by law before final settlement with the Comptroller General.*
5. Give 10 days' notice in writing of the several times and places at which he will attend in the several militia districts in the county for the purpose of collecting taxes; attend at such places at least three times during the period allowed for paying taxes; and post and maintain a notice showing the day or days on which he will be at the county site for such purpose.
6. Publish at the door of the courthouse, for 30 days, his insolvent lists, including the taxes of each person thereon.
7. Pay the receiver his commissions, upon the production of the Comptroller General's* receipt for his digest, with a specification therein of the amount of commissions to which he is entitled, and not otherwise; and to produce said receiver's receipts, with his receipts thereon, to the Comptroller General,* before he shall be allowed credits for such commissions.
* Now State Revenue Commissioner, see 92~8'405, p. 3.

REVENUE LAWS OF GEORGIA

757

8. Conform to such rules as may be furnished, and to obey such orders as may be given by the Comptroller General.
9. Report the names of the persons or firms paying the special taxes that may be levied year after year, the amount paid, and the dates of said payments, to the Comptroller General* at the time of paying the tax into the State treasury. (Acts 1878-9, p.78.)
10. Issue executions against all tax defaulters and insolvents who are residents of the counties in which said tax collectors are holding their offices, for any and every year preceding and including the years for which they are elected, and to collect the tax due from said defaulters, and pay over the same to the proper authorities. (Acts 1875, p. 120.)
11. Keep a permanent qualification or voters' book and make up the registration lists, as provided by sections 34-101 and 34201 to 34-204.
12. Perform all other duties that the law requires, and which necessarily' under the law appertain to his office.!
1 A number of statutes making tax collectors, or tax commissioners, ex-officio sheriffs in certain counties for the purpose of collecting by levy and sale under tax executions, taxes required to be collected by them, prescribing their powers, duties, compensation, etc., have not been included in the Code because of their respective limitations upon the number of counties in which they apply. Some of them doubtless violate Const., Ai-t. I, Sec. IV, Par. I ( 2-401), prohibiting the enactment of a special law in any case for which provision has been made by an existing general law. Such statutes are as follows: Section 12225 of the Code of 1910, as amended by Acts 1915, p. 11; 1927, p. 137; 1927, p. 139; 1929, pp. 156, 157; 1929, p. 158 and 1931, p. 248, applicable in counties of 70,000 or more by the census of 1930 or any subsequent United States census; sections 1226 'and 1227 of the Code of 1910; Acts 1927, p. 335, applicable to such counties "as have a population of not less than 7,320, nor more than 7,330, according to the census of the United States for the year 1934;" Acts 1927, p. 337, applicable in such counties "as have a population of not less than 15,150, and not more than 15,160, according to the census of the United States for the year 1920;" Acts 1929, p. 326, relating to such counties "as have a population of not less than 15,275 and not more than 15,300, according to the census of the United States for year 1920;" Acts 1929, p. 327, limited to such counties "as have a population of not less than 10,590 nor more than 10,600, according to the census of the United State's for the year 1920;" Acts 1929, p. 329, relating to such counties "as have a population of not less than 6,458 and not more than 6,462, according to the census of the United States of 1920" (declared unconstitutional in 172/507 (158 S. E. 56).)

758

REVENUE LAWS OF GEORGIA

92-4902. Tax collectors required to keep cash book.-The county tax collectors shall keep a record in the form of a cash book, in which they shall record all items of cash collected for taxes, the date collected, the amount collected, the name of the person, firm or corporation for whose taxes such cash was collected, all of which items, amounts, entries and dates shall be entered upon the lines and in the columns designated in such record book on . the debit side. (Acts 1910, p. 121.)

92-4903. Disbursements, how recol'ded by tax collectors.-The county tax collectors shall record in such book all items of cash paid out by them to the authorities of the State or the counties, designating whether to the State or the counties, and to whom paid for either, the date same were paid and the amount paid; all of which items, amounts, entries and dates shall be entered upon the lines and in the columns designated in such record book on the credit side. (Acts 1910, p. 121.)

92-4904. Audit of cash book.-The county tax collectors shall present such record book to the officials of the. several counties having in their charge the administration of the county business at the times prescribed by law for making their reports to them for a checking and auditing of the same, and to have the indorsement of the name and authority of such official entered therein, and the date of such entry noted. But the checking, aUditing and signature of such official in the record book shall at no time be construed, nor is the same intended as a binding or final settlement with the county tax collector, but shall only be evidence that he has reported to the county authority as required by law, and that such report checks and is in accord with the record .book that he is hereby required to keep. (Acts 1910, pp. 121, 123.)

92-4905. Balance and filing of book; transcript as evidence.
State Revenue Commissioner to furnish books.-The county tax collector shall annually make up and balance such record book, and file the same in the office of the ordinary or other authority in charge of the county ~ffairs, by not later than the first day of July in each year. Said record shall be preserved by the ordinary or such other authority ail a permanent record in his office. Such record book, or a transcript therefrom, when properly authenticated shall be admitted in evidence in courts of this State as evi-

REVEN"(TE LAWS OF GEORGIA

759

dence of the payment of taxes. The Comptroller General* at the
expense of the State shall furnish the tax collectors the book required under th:s law. (Acts 1910, pp. 121, 123.)

92-9916. Tax collector failing to keep cash book.-County tax collectors failing or refusing to keep a cash book, as prescribed by 92-4902 to 92-4905 shall be guilty of a misdemeanor. (Acts 1910, p. 123.)

92-4906. (527) Tax collectors to make a,ccount of actings to ordinary or other authority.-It shall be the duty of the ordinaries or other authorities having charge of county affairs, to compfll the tax collectors of their respective counties to come before them at such times as may be designated by them, not less than twice in each year, to render an account of their official actings and doings respecting the county tax and funds, and to make a full and complete exhibit of their books, vouchers, accounts, and all things pertaining to their several offices. (Acts 1882-3, p. 82.)

92-4907. (528) Failure to account as constituting malpractice;
suspension of offender; appointment of temporary collector.-
The failure or refusal of any tax collector to render the account and make the showing provided for by the preceding section, after being notified by the ordinary or other authority having charge of county matters, shall constitute malpractice in office, and a conviction therefor shall subject the offender to removal from office. Pending the continuance of such failure or refusal after the notice aforesaid, the ordinary or other authority shall suspend the tax collector from duty aIld shall appoint some competent person in his stead to collect the county tax pending such suspension and until the question of removal can be passed upon and decided by the proper tribunal. Proper-bonds shall be taken from the person so appointed as provided by law. Provided that the power given by this and the preceding section to inquire into the affairs of the tax collector of the county and to suspend him from office in certain cases shall in no way affect his own liability or that of the sureties on his official bond.

92-4908. (1218) Statement of special taxes to grand jury.-The tax collector of each county shall lay before the grand jury, on the first day of the term of each court, a full statement of all
* Now State Revenue Commissioner, see 92-8405, p. 3.

760

REVENUE LAWS OF GEORGIA

special taxes received by him for the six months immediately preceding said report, and state fully the date of said payments, from whom received, and also the amounts received; and the judges of the superior courts of this State shall give this law in charge to the grand jury at each term of their respective courts. (Acts 1878-9, p. 78.)

92-4909. (1221) Counties Qf 30,000; weekly settlements of amounts due State.-Whenever the tax collector in any county having a population of 30,000 or more collects State taxes to the amount of $5,000, he shall at once pay the same over to the Treasurer as now required by law; and shall also pay over all the taxes he may have collected during the week, on Saturday of each week, whether the same amounts to $5,000 or not; so that no tax collectors in said counties shall have or keep any of the money of the State in his hands for a longer period than one week. (Acts 1890-1, p. 105.)

92-4910. (1222) Same; amounts due counties.-Each said tax collector shall pay over, from time to time, the county' taxes to the proper county officers, as now required by law, as soon as there is collected $3,000; and if he fails to collect said sum during any week, he shall then pay over on Saturday all he has collected during the said week. (Acts 1890-1, p. 105.)

92-4911. (1223) Same; weekly duplicate reports.-The tax collector in each of the such counties shall make duplicate weeklx
reports to the Comptroller General* and the county authorities
of the aggregate amount of taxes collected during said week, naming separately the amount collected for the State and the amount collected fo.r the county, and shall swear that the same is a correct report of the taxes collected as aforesaid.

92-9921. (268 P. C.) False reports by tax collectors.-Any tax collector who shall make out a false return of the matters required to be reported by 92-4911 shall be guilty of false swearingand shall be punished as prescribed in 26-4004. (Acts
1892, p. 89.)

92-4912. Counties of less than 30,000; State taxes paid to State
* Now State Revenue Commissioner, see 92-8'405, p. 3.

REVENUE LAWS OF GEORGIA

761

Treasurer, when.-Whenever the tax collector, in any county having a population of less than 30,000, collects State taxes to the amount of $5,000, he shall at once pay the same over to the State Treasurer as now required by law; and shall also pay over all the taxes he may have collected during any two weeks, on every other Saturday, whether the same amounts to $5,000 or not; so that no tax collector in said counties shall have or keep any of the money of the State in his hands for a longer period than two weeks. (Acts 1925, p. 80.)

92-4913. Same; county taxes turned over, when.-The tax collectors, county tax commissioners, sheriffs, and constables in counties having population of less than 30,000 shall each pay over, from time to time, the county taxes' to the proper officers, as required by law, as soon as $5,000 has been collected; and if he shall fail to collect said sum during any two weeks, he shall then pay over on Saturday all he has collected during the prior two weeks, together with a list of the taxpayers, and the amounts paid by them, during said period. (Acts 1925, p. 81.)

92-4914. Same; reports by tax collector.-The tax collector in

each of such counties having a population of less than 30,000

shall make duplicate reports every two weeks to the Comptroller

General* and the county authorities of the aggregate amount of

taxes collected during said two weeks, naming separately the

amount of taxes collected for the State and the county, and shall

swear that the same is a correct report of the taxes collected as

aforesaid. (Acts 1925, p. 81.)

.

92-4915. (1217) Blanks to be furnished by State Revenue Com-
missioner.--The Comptroller General * shall have prepared and
furnish the several tax collectors with suitable blanks on which to make their statements. (Acts 1896, pp. 35, 36.)

92-4916. (1224) Neglect of duty, effeet.-If any of such tax collectors shall fail or refuse to make payment, or if he shall make a false return, or if he shall fail or refuse to file such list as re-
quired, it shall be the duty of the Comptroller General,* or the
ordinary, or county officer having charge of the county affairs, as the case may be, to report said facts to the Governor, and the Governor shall cause a notice to be served on said tax collector,
* Now State Revenue Commissioner, see 92-8'405, p. 3.

762

REVENlJE LAWS OF GEORGIA

calling on him to show cause why he should not be removed from office, and if he shall fail to make a proper excuse within 10 days, it shall be the duty of the Governor to remove him. (Acts
1892, p. 89; 1925, p. 81.)

92-4917. (1212) Collector's negligence no excuse for taxpayer's default.-The tax collector's failure to advertise or fill his appointments shall excuse no person for not paying his taxes as required by law.

REVENUE LAWS OF GEORGIA

763

CHAPTER 5.
ASSESSMENT AND COLLECTION OF COUNTY TAXES.
92.3801.(514) Order to specify per cent. for each purpose.The county tax shall be assessed for the year, by order of the ordinary or other county authority empowered to levy taxes, entered on the minutes. The order shall specify the per cent. levied for each specific purpose. The assessment shall apply to all property which is taxed by the State. (Acts 1862-3, p. 60.)
923802. (515) Order to be advertised.-The ordinary or other county authority empowered to levy taxes shall advertise immediately a copy of such order for 30 days at the door of the courthouse and in a public newspaper, if one is published within the limits of the county, and. furnish the tax collector with another copy.
923803. (517) How collected and paid out.-All taxes levied for county purposes shall be assessed upon the tax receiver's books for each year, and collected by the tax collector, who shall pay the same to the county treasurer.
92-3804. (518) Jury certificates to be received.-The tax collectors shall receive jury script when proper}y authenticated, as far as they will go toward paying the county tax of the person holding the same, for all taxes due by th taxpayers of this State to their respective counties.
92-3805. (519) Collectors' fees.-The tax collectors shall be allowed the same commissions and fees for collection of county taxes as they are allowed by law for the collection of the State tax, and are liable to the same fines and forfeitures for any default or improper conduct.
923806. (520) Commissions of tax collectors, how assessed.-

764

REVENUE LAWS OF GEORGIA

The ordinaries or other county authorities empowered to levy taxes in allowing tax collectors their commissions for collecting the taxes levied in their respective counties, shall aggregate the taxes for the various purposes levied and allow commissions on the whole amount, in accordance with the schedule from which the Comp-
troller General * is authorized to allow commissions to collectors
for collecting the State tax. (Acts 1861, p. 81.)

92-3807. (521) Payment, how e,nforced.-Any remedy or right allowed by law for the enforcement of the collection and payment
. of the State taxes, either by the Comptroller General* or tax col-
lector, may be used for the county taxes by the orginaries, or other county authorities empowered to levy taxes. (Act 1796, Cobb, 182; Act 1815, Cobb, 1062; Act 1825, Cobb, 1066.)
92-3808. (522) Execution against persons holding county money.-The ordinaries or other county authorities in charge of county affairs may compel all persons, their heirs, executors or administrators, who have in their hands any county money, collected for any county purpose whatever, to pay over the same.

92-3809. (523) Execution on failure to pay over moneys collected.-On failure to pay the same, the ordinaries or other county authorities in charge of county affairs shall issue executions against such persons and their securities, if any, for the full
amount appearing to be due, as the Comptroller General* issues
executions against defaulting tax collectors. (Act 1796, Cobb, 182.)

92-3810. (524) Affidavit of illegality.-If such execution shall issue for too much, or if defendant shall deny on oath owing any part thereof, he may, by filing an affidavit of illegality, according
to the rules governing other illegalities, cause an issue to be formed thereon, which shall be tried by a jury at the first term of the superior court thereafter.

92-3811. (525) Borrowing county money.-The provisions of the foregoing sections are applicable to all persons and their sureties who may borrow, or pretend to borrow, any county money from any person having custody thereof, and shall be held in all respects as holders of county funds.
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

765

92-3812. (526) County tax may be remitted.-In all cases where a person has been overtaxed or claims for any reason that taxes should be remitted or refunded, the ordinary or other county authority empowered to levy taxes may hear and determine such application to the extent of the interest of the county therein. (Act 1845, Cbbb, 1077.)

766

REVENVE LAWS OF GEORGIA

CHAPTER 6.
COLLECTION OF COUNTY TAXES FROM RAILROADS.
92-2701. (1036) Railroads to report to State Revenue Commissioner annually.-On or before the i~rst day of March each railroad company in this State shall make an annual return as of
January first preceding to the Comptroller General, * for the pur-
poses of county taxation in each of the counties through which said road runs, in the following manner: Said return shall be under the oath of the president or other chief executi've officer, and shall show the following facts as they existed on the first day of January preceding, to wit: first, the aggregate value of the whole property of said railroad company; second, the value of the real estate and track-bed of said company; third, the value of the rolling stock and all other personal property of said company; fourth, the value of the company's property in each county through wh~ch it runs. (Acts 1889, p. 29; Const., Art. VII, Sec. II, Par. VI ( 2-5007).)
92-2702. (1037) Taxation by each county through which railroad passes.-Whenever the amount of the tax levy of any county through which the said railroad runs is assessed by the authority of such county, the ordinary or other authority having charge of county affairs shall certify the same and transmit the certificate
to the Comptroller General; * and the property of such railroad
company shall be subject to taxation in each county through which the road passes, to the same extent and in the same manner that all other property is taxed, in the manner hereafter set out. (Acts 1889, p. 29.)
92-2703. (1038) Property assessed.-Whenever such certifi-
cate is received by the Comptroller General, * he shall proceed
to assess the amount of each railroad company's property, in each of said counties, in the following manner: First, it shall be assessed upon the property located in each county, upon the basis
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

767

of the value given by the returns. Second, the amount of tax to be assessed upon the rolling stock .and other personal property is as follows: As the value of the property located in the particular county is to the value of Lhe whole property, real and personal, of said company, such shall be the amount of rolling stock and other personal property to be distributed for taxing purposes to such county. The value of the property located in the county and the share of the rolling stock and personal property thus ascertained, and apportioned to each of such counties, shall be the amount to be taxed to the extent of the assessment in each county. (Acts 1889, p. 29.)

92-2704. (1039) Taxes due county paid tax collector.-When-
ever the Comptroller General* shall ascertain and levy in the
manner specified the amount of tax due by such company to each
of such counties, it shall be his duty at once to notify the president and treasurer of such railroad company of the amount due in each of said counties for county taxes of said railroads, and each and every road is required, on or before December 20th in each year, to pay to the tax collector of each county through which
the railroad runs the amount stated by the Comptroller General*
as the tax due to such county. (Acts 1889, p. 29; 1917, p. 197.)

92-2705. (1040) Manner of issuing executions.-If any railroad company shall refuse to pay the amount thus ascertained and due by it to the tax collector of any county to which the same is
due and payable, it shall be the duty of the Comptroller General *
to issue an execution in the name of the State against such railroad company for the same, to be issued, levied, and returned in the same manner as tax executions are issued for State taxes due in the State by said companies. (Acts 1889, p. 29.)
92-2706. (1041) Affidavit of illegality to resist tax.-If any railroad company desires to dispute its liability to such county tax, it may do so by an affidavit of illegality, to be made by the president of said railroad or other officer thereof having knowledge of the facts in the same manner as other affidavits of illegality are made, and shall be returned for trial to the superior court of the county where such tax is claimed to be owing and where it is sought to be collected, where such cases shall be given precedence for trial over all other cases, except tax cases in which the State shall be a party. (Acts 1889, p. 29; 1916, p. 34; 1927, p. 136.)
* Now State Revenue Commissioner, see 92-'8405, p. 3.

768

REVENUE LAWS OF GEORGIA

CHAPTER 7.
COUNTY BILLIARD PARLOR LICENSE.
84-1602. Licenses for billard parlors.-Authority is hereby vested in the tax collectors to license the operation of billiard rooms in the various counties, and in the governing bodies of incorporated cities and towns to license and regulate by ordinance the operation of billiard rooms within the corporate limits of such incorporated cities and towns. (Acts 1925, p. 286.)
84-1603. Qualification of licensees; applications made to whom. -No license to operate a billiard room shall be issued to any person who is not 21 years of age and a citizen of the United States, or who has been convicted of a felony; nor to any person of the white or Caucasian race to operate a billiard room to be used, frequented or patronized by persons of the Negro race; nor to any person of the Negro race to operate a billiard room to be used, frequented or patronized by persons of the white or Caucasian race. Application for Ecense to operate a billiard room shall be first made to the tax collector of the county in which the applicant proposes to conduct said business in the form hereinafter provided, and no license shall be issued by any city or town to any person to engage in such business unt~l after such person has made application to and has been granted a license by the' tax collector of the county in which such city or town is located. (Acts 1925, p. 286.)

REVENUE LAWS OF GEORGIA

769

CHAPTER 8.
COUNTY PEDDLER AND EXHIBITOR LICENSES.
84-2001. (1886) License to peddle; tax; scope.-Every peddler or itinerant trader, by sample or otherwise, shall apply to the ordinary of each county where he may desire to trade, for a licensf'!, which shall be granted to him on the terms said ordinary may impose. The ordinaries are authorized to impose such tax as they may deem advisable, to be used for county purposes. The license shall extend only to the limits of the county. (Act 1819, Cobb, 773.)
84-2002. (1893) Qualif,ications and oath of peddlers. Record of oath and license.-Every peddler shall furnish said ordinary with evidence of his good character, and shall take and subscribe before him this oath: "I swear that I will use this license in no county other than the one for which it is granted, nor suffer any person to use it in my name, and that I am a citizen of this State. So help me God." Said oath and license shall be entered in the book kept for that purpose, and the ,license shall contain a description of the person of the peddler. (Act 1819, Cobb, 774.)
84-2003. (1896) Aliens, grant of licenses to.-A foreigner, not a citizen, shall not be granted a license to peddle, unless he shall have declared his intention to become a citizen, and he shall swear to such fact instead of that he is a citizen.
84-2004. (1894) License for each vehicle or horse used in peddling; refusal to exhi,bit license.-There shall be separate license for every wagon, cart, or other vehicle (or each horse, if the peddling is done on horseback) employed or used in vending such goods, wares, or merchandise, which shall be shown to any officer, civil or military, demanding it; and on failure or refusal so to exhibit, the peddler shall forfeit $500, to be recovered on suit of the informer-one-half to go to the informer, the other to the educational fund of the county. (Acts 1819, pp. 773, 774.)

(~" ",~:~~~'.-:r:';~'.";,-;~

770

REVENUE LAWS OF GEORGIA

84-2005. (1895) Indigent and infirm persons; licenses.-Ordinaries are hereby authorized to grant licenses to peddle to indigent and infirm persons, upon such terms as they in their discre- tion may impose. (Act 1850, Cobb, 777.)

84-2010. (1887) Exceptions from provisions of Chapter.-None of the provisions of this chapter shall extend to persons selling the agricultural products of any State, nor to persons selling agricultural implements, nor to persons' engaged in the manufacturing and selling of jugs and flower pots. (Acts 1887, p. 33.)

REVENUE LAWS OF GEORGIA

771

CHAPTER 9.
COUNTY ALCOHOLIC SPIRITS, MALT BEVERAGE AND WINE LICENSES.1
58-717. County malt beverage license.-Upon any of the above designated businesses located outside a municipality, 2 the governing authority of such county, in which any of the said businesses are located, is authorized to fix an annual license fee. The license fee so fixed shall apply to and be required for each brewery or place of manufacture and for each place of wholesale and also for each place of retail distribution outside of the municipality and/or including towns or cities. (Acts 1935, p. 77.)
58-80S. License for business of retailing wine outside mUnIClpality.-When any business of retailing wine is located outside a municipality, the governing authority of the county in whch the said business of retailing wine is located, is authorized to fix an annual lcense fee upon the said business or retaiEng wine. 3 (Acts 1941, p. 235.)
1 Under the Revenue Tax Act to control Alcoholic Beverages and Liquors, counties are permitted to adopt reasonable rules and regulations for the sale of alcoholic spirits and to provide a license for the sale of the same. The Revenue Commissioner is prohibited from issuing a license until the applicant exhibits a license granted by either the governing authorities of the county or municipality, depending upon the location of the business. See Section 58-1032, p. 204 as to minimum fees for county alcoholic licenses.
2 The businesses designated in this section are the manufacturing, distributing, selling or business otherwise dealing in malt beverages. If the business is carried on within the corporate limits of a municipality the license must be obtained from the municipal government. See 58-716, p. 817. Any person, firm or corporation selling, or offering for sale malt beverages, without first obtaining a license, shall be guilty of a misdemeanor, see 58-726, p. 207.
3 For license required by municipality, see 58-804, p. 817.

772

REVENUE LAWS OF GEORGIA

CHAPTER 10.
COUNTY EXPLOSIVE LICENSE.
88-801. Registration by owners of explosives.-It shall be unlawful for any person, association of persons, partnership, or corporation to have, own, possess or control within this State, any dynamite, nitroglycerine, guncotton, or a,ny other high explosive of any name whatsoever, without first having registered his, their or its name with the ordinary of the county where such person, association of persons, partnership, or corporation resides or does business, in a book to be kept by said ordinary and to be known as the explosive register, wherein every such person, association of persons, partnership, or corporation shall register name, date of registration, place of residence, the amount and name of any such explosive on hand at the time of such registration, from whom purchased, when and where purchased, and the purpose for which purchased, stating where same is kept or stored at the date of such registration, and shall at the same time obtain from said ordinary a license authorizing such person, association of persons, partnership, or corporation, as the case may be, to own, possess and control same for a period of 90 days from the date of such registration in the county only where same is so registered. The ordinary may refuse to !ssue a license if he finds as a fact that the application is not sufficiently reliable or experienced to possess explosives or lacks suitable facilities therefor, has ever been convicted of a crime involving moral turpitude or is disloyal or hostile to the United States. (Acts 1921, pp. 247, 248; 1941, p. 333.)
88-802. Registration before purchase.-Before any person, association of persons, partnership, or corporation shall be permitted to buy, or in any other manner obtain or procure any of the explosives mentioned in 88-801, they shall first register with the ordinary, as provided in said seeton, and shall enter on such register the name of the person, firm or corporation from whom they intend purchasing the said explosive, together with the name of the place or places where such person, firm or corporation resides or does business, the name and amount of such explosive

REVENUE LAWS OF GEORGIA

773

intended to be purchased, the use for which same is to be purchased, the place or places where same is to be kept or stored, and shall at the same time procure from the ordinary a license authorizing such person, association of persons, partnership, or corporation to own and possess in said county where such registration is made, the amount of any such explosive for which application is made to said ordinary. The ordinary may refuse to issue a license if he finds as a fact that the applicant is not sufficiently reliable or experienced to possess explosives or lacks suitable facilities therefor, has ever been convicted of a crime involving moral turpitude or is disloyal or hostile to the United States. (Acts, 1921, p. 248; 1941, p. 335.)

88-803. Ordinaries' explosirve registers; licenses.-Each ordi-

nary shall purchase, at the expense of the county, a substantially

bound book to be known as the explosive register, in which all

purchasers of any of the explosives mentioned in this Chapter shall

register, as required by this Chapter, and shall at the time of

registering pay to the ordinary 25 cents for such registration and

license, which license shall be in form substantially as follows,

to wit:

Georgia,

County.

This is to certify that

has

registered, as required by law, and is hereby authorized to buy,

own, possess, and use

pounds of

_

Name of explosive to be entered here.

in said county for and during a period of 90 days from this date

Date of license entered here.
Signed
(Acts 1921, p. 249.)

Ordinary,

_
County, Ga.

88-804. Records of dealers.-Every dealer in any of the explosives mentioned in this Chapter shall keep a record of every sale of any of such explosives, in which the name and amount of any such explosive shall be entered, together with the name of the purchaser, the date of every such purchase, and the use for which each purchaser at the time of such purchase stated same was to be used. (Acts 1921, p. 249.)

88-805. Sale only to licensed purchasers.-N0 dealer shall sell

774

REVENUE LAWS OF GEORGIA

any of the explosives mentioned in this Chapter until such purchaser shall first produce and exhibit a license from the ordinary of the county of the purchaser's residence authorizing such purchase. (Acts 1921, p. 249.)

88-806. Dealers' registers open to inspection.-Every such dealer's register required by this Chapter to be kept at all times during business hours be open to inspection by any State, county or municipal officer, and every such dealer shall exhibit said register for inspection and examination when requested so to do by any person interested, or by any State, county or municipal officer. (Acts 1921, p. 249.)

88-9927. Illegal purchase, sale, or use of explosives.-Any per-
son or corporation violating any of the provisions of 88-801 to 88-806, relating to possession, sale, or purchase, of explosives, ) shall on conviction be imprisoned for not more than five years and
shall be fined not more than $5,000, either or both. Provided, that the person or corporation violating the provisions of this law may be punished as for a misdemeanor on the recommendation of the jury trying the' case: Provided, however, that nothing provided herein shall preclude the right of citizens of the State of Georgia to own and possess small fire arms, including shotguns, and ammunition therefor. The provisions of this law shall not apply to said fire arms and ammunition. (Acts 1921, pp. 247, 250; 1941, pp. 333, 336.)

REVENUE LAWS OF GEORGIA

775

CHAPTER 11.
COUNTY JEWELRY AUCTION LICENSE.
84-1702. License to hold sale; inventory of goods to be sold; goods sold restricted to inventoried goods.-Before any auction sale of the art:cles hereinbefore stated shall be held, such dealer shall obtain from the Commissioner of Commerce and Labor of this State a license permitting same, which license shall state the date and place at which the sale shall be held, and he shall display such license in a conspicuous location at the place of sale during the entire period covered by it. Such dealer shall also, before commencing such sale, file with the ordinary of the county in which the sale is to be had, a full and true inventory of all the articles to be sold thereat, and opposite each article listed therein to be sold, shall be plainly written or pr:nted the correct purchase price of such article, and shall attach to such list an affidavit made by the party desiring to hold such sale, or if a firm or corporation, by a member of such firm or an agent of such corporation, that said list contains a true statement of all the artkles to be sold and the purchase price of each such article; and such sworn inventory shall be filed by said ordinary and kept open for 60 days, subject to the inspection of anyone desiring to inspect same. At the auction held pursuant to' such filing, no other article shall be sold except those included in such sworn inventory, nor during the continuance of such auction sale shall any additional goods, wares or merchandise of the same or similar nature to those being sold be received upon the premi8es wherein the articles being sold are kept. nor where such sale is being held, until such sale shall have been completed and the time for such sale, under the license obtained, shall have expired. (Acts 1925, p.
311.)
84-1703. Bond of licensee; action upon.-Upon securing such license and before commencing such auction sale covered thereby the licensee shall make and file with the ordinary of the county in which such sale is to be had a bond in the sum of $1,000 in some good and solvent surety company doing business in this State or other good and sufficient bond subject to the approval of the

776

REVENUE LAWS OF GEORGIA

ordinary of the county wherein the sale is to be had, said bond to be conditioned upon the carrying on of said sale in accordance with the terms of this Chapter. Upon the violation of any of the terms of this Chapter in the carrying on of such auction sale, any person, firm, or corporation injured by such violation may sue
and recover upon such bond in the name of the Governor for the use of such person, firm or corporation, and for the amount of the injury or loss sustained by reason of such violation to the amount of such bond. In case of the violation of this Chapter, where the injury to any person, firm or corporation is less than
the amount of said bond, a recovery shall be had for the full amount of the bond, and enough of said amount, as determined by the verdict of the jury, shall be applied to the payment of loss sustained by such person, firm or corporation, and the balance shall go to the common school fund. Upon the rendition of a verdict for the plaintiff under this Chapter, the license under which the sale was had shall become ipso facto null and void. (Acts 1925, p. 312.)

84-1704. List of sales to be filed 'with ordinary daily.-By 10 o'clock of each morning during the continuance of any auction sale under this Chapter, the person, firm or corporation holding same' shall file with the ordinary of such county a complete list of articles sold at such sale on the day previous, showing the true price received for each article sold, and to such record of sales shall be attached the affidavit that the same isa true and correct statement of all the sales of such previous day. Such daily reports shall be, by said ordinary, kept open for the inspection of the public as are all public records in such office. (Acts 1925, p. 313.)

REVENUE LAWS OF GEORGIA

777

CHAPTER 12.
COUNTY JUNK DEALER LICENSE.
842502. Registration; fee.-No person, firm or corporation, or employee of any person, firm or corporation, shall engage in the business of purchasing junk in any county of this State, without first registering his name with the ordinary of the county in which he intends to engage in such business, the name to be entered upon a book in the ordinary's office, to be known as the junk dealers' book, and paying to the ordinary of the county the registration fee as hereinafter provided. (Acts 1939, pp. 337, 338.)
842503. Same; disposition of fee.-The yearly registration fee provided for in the preceding section shall be the sum of $1, the same to be paid to the county ordinary at the time of registration by each person, firm or corporation, and by the individual agent and employee of any person, firm or corporation engaged in the business of purchasing junk in such county. All fees paid to the ordinaries under the provisions of this Chapter, shall be and remain the property of said ordinary, and the ordinary shall issue to the person making such payment a proper receipt. (Acts 1939, pp. 337, 338.)
842504. "Junk" and "junk dealer" defined.-As used in this Chapter, the term "junk" shall have the following meaning: Any used article of commerce which is composed principally of iron, steel, brass, copper, zinc, or their alloys, or any other base metals, and whIch is commonly bought for the purpose of resale and refabrication, either one or both.
The term "junk dealer," as used in this Chapter, shall be held to mean any person, firm or corporation, or officer, agent and employee of any person, firm or corporation who engages in the purchase of used articles of commerce principally composed of iron, steel, brass, copper, zinc, or their alloys, or any other base metals, when the same is bought for the purpose of resale and refabrication, either one or both. (Acts 1939, pp. 337, 338.)

I

I

I

778

REVENUE LAWS OF GEORGIA

I

I

I

CHAPTER 13.

I

COUNTY LIVE STOCK DEALER LICENSE.

I

I

621301. "Dealers" defined.-Any person, firm or corporation engaged, or who hereafter engages, in buying live stock of any

I

kind for resale, or in selling live stock of any kind, bought for the purpose of resale, or in buying live stock of any kind for slaughter,

I

is defined to be a dealer in live stock within the meaning of this Chapter. (Acts 1937, PP. 716,717; 1937-38, Ex. Sess., pp. 345,

346.)
I

I

62-1302. "Live stock" includes what.-"Live stock," within the

meaning of this Chapter, shall be construed to include only cows,

I hogs, goats and sheep. (Acts 1937, pp. 716, 717.)

I

62-1303. Dealers to register; license; fee.-Every dealer in live

I

stock shall before engaging in such occupation, register with the ordinary of the county of his residence and obtain a license from

I

such ordinary, who shall require from said dealer a statement of his name, age, and place of residence, and in the case of a

I

corporation, a statement of the location of its principal office. Any dealer moving to another county shall be required to obtain

a license in that county. The ordinary shall be entitled to receive
I a fee of five dollars for issuing such license. (Acts 1937, pp. 716,

717.)
I

I

62.1304. Buying or selling live stock without registering.-It shall be unlawful for any person, firm or corporation, to buy live

I

stock for the purpose of resale or to sell live stock theretofore bought for the purpose of resale, without first having registered

I

and obtained a license as herein provided. 717.)

(Acts 1937, pp. 716,

I

62-1305. Record of live stock purchased.-Any dealer in live
I stock as defined in section 62-1301 purchasing any animals for re-

I

I

I

I

REVENUE LAWS OF GEORGIA

779

sale or for the purpose of slaughtering the same shall at the time of purchase, make a record of the license number of the seller as well as the license number of the truck or automobile of the seller and the date of purchase, and the number and kind of animals so purchased, which said record shall be kept available to public authorities for at least 12 months after the purchase. (Acts 1937, pp. 716, 718.)

62-1306. Unlawful transportation of live stock.-It shall be unlawful for any dealer, his agent or employee, to drive, haul, or otherwise transport any live stock along or upon any public road or highway in the State of Georgia unless such dealer, or his agent or employee, shall have in his or their possession accompanying such hauling or transportation the license provided for in section 62-1304. Said dealer or his agent or employee or other person in charge of such live stock shall, on demand, exhibit said license to any sheriff, deputy sheriff, constable, or other peace officer of the State. (Acts 1937, pp. 716, 718.)

62-1308. Licenses renewable.-All licenses shall expire on the first day of June in each year, but may be renewed from year to year, pursuant to the terms of this Chapter. (Acts 1937, pp. 716,
718.)

62-1309. No license after conviction for larceny of animal.Any person who has been found guilty of the larceny of any animal, after the judgment therefor has become final, shall be ineligible to receive another license, and any license theretofore issued to him, or thereafter shall be absolutely void. (Acts 1937,
pp. 716, 718.)

62-1310. Fees for licenses additional to other license charges.Any license fees authorized by this Chapter shall be in addition to other license charges now or hereafter provided by law for the State, or any county, city or town thereof. (Acts 1937, pp.
716,719.)

62-9917. Violation of law regulating dealing in live stock.Any person, firm, or corporation guilty of violation of Chapter 62-13, governing dealing in live stock, shall be guilty of a misdemeanor, and shall be punished as provided in the Code for the punishment of misdemeauor. (Acts 1937, pp. 716, 717.)

780

REVENUE LAWS OF GEORGIA

CHAPTER 14.
MARRIAGE LICENSE.
53201.-_ (2936) How granted, returned, and reoorded.-Marriage licenses shall be granted by the ordinary, or his clerk, of the county where the female to be married resides, if resident of this State. If she be a nonresident of this State, then by the ordinary of the county in which the ceremony is to be performed. The license shall be directed to any judge, justice of the peace, or minister of the gospel, authorizing the marriage of the persons therein named, and requiring such judge, justice of the peace, or minister of the gospel to return the said license to the ordinary, with his certificate thereon as to the fact and date of the marriage, within 30 days after the date of said marriage, which license, with the return thereon, shall be recorded by the ordinary in a book kept by him for this purpose.! (Act 1805, Cobb, 282. Act 1809, Cobb, 282. Acts 1851-2, p. 50; 1924, p. 53.)
53202. Application for license; information as to impediments, etc.-A marriage license shall be issued on written application therefor made by the person seeking such license, verified by oath of the applicant, which application shall state that there is no legal impediment to the marriage, and shall give the full name of the proposed husband, with date of birth, present address, and name of his father and mother if known, and if unknown shall so state, with present name of the proposed wife with date of her birth and present address, with name of her father and mother jf known, and if unknown shall so state, and shall be supported by affidavits of two reputable citizens of the United States as to truth of recitals in said application. (Acts 1927, pp. 224, 226.)
53-203. Record of application.-Such application shall be filed in the office of the ordinary before a marriage license shall be issued, and shall remain in the permanent files in the office of the ordinary, and may be used as evidence in any court of law under the rules of evidence made and provided in similar cases. (Acts 1927, pp. 224, 226.)
! The Ordinary charges a fee of $4.00 for such license.

REVENUE LAWS OF GEORGIA

781

53-204. (2938) Notice of application; posting; contents.-In cases where the parties applying for a license shall not have reached the age of 21 years, their ages to be proved to the ordinary as hereinafter provided, the ordinary immediately upon receiving the application, shall post in his office a notice giving the names and residences of the parties applying therefor and the date of the application; except that where the parents or guardian of the female appear in person before the ordinary and consent in writing to the issuance of the license, the posting may be dispensed with. (Acts 1924, p. 53; 1927, p. 224.)

53-205. (2938) When licenses may not be issued within five days; exceptions.-In cases in which notice of the application is required to be posted, no license shall be issued earlier than five days following the date of the application therefor, within which five-day period objections to the proposed marriage may be en tered; except that in case of an emergency or extraordinary circumstance the ordinary may authorize the license to be issued at any time before the expiration of the five days. (Acts 1924, p. 53; 1927, p. 224.)
53-206. (2938) Proof of majority. Notice to be posted when parties fail to establish majority.-When the applicant claims that the parties are 21 years of age or over, the ordinary to whom application is made shall satisfy himself that the applicant's contention as to their ages is true. If the ordinary does not know of his own knowledge that both parties for whom a marriage license is sought are 21 years of age, or over, he shall require applicants to furnish birth certificates or, in lieu thereof, affidavits from at least two persons showing the ages of both parties to be 21 years, or over; and upon failure of applicant to convince the ordinary that both parties are of such age, the ordinary shall post notice of said application for the period of five days, as hereinbefore provided. (Acts 1924, p. 53; 1927, p. 224.)

53-207. (2938) Ordinary to inquire as to ages. No license for female under 18 except by parents' or guardian's written consent. -The ordinary shall inquire as to the ages of all persons for whom marriage licenses are asked; and if there shall be any grounds of suspicion that the female is under the age of 18 years, the ordinary shall refuse to grant the license until the written consent of the parents or guardian, if any, controlling such minor, shall be produced and filed in his office. (Acts 1924, p. 53; 1927, p. 224.)

782

REVENUE LAWS OF GEORGIA

r1

t,'l

53-208. (2938) Liability of ordinary for failure to post facts pertainingto application or issuing license unlawfully.-Any ordi-

f, i'~

nary who by himself or clerk shall fail to post in his office the

required notice pertaining to the application, or who shall issue

a license in violation of the time provision, or who shall know-

ingly grant a license without the required consent or without

proper precaution in inquiring into the question of minority, or

who shall issue a license for the marriage of a female to his knowl-

edge domiciled in another county, shall forfeit the sum of $500

for every such act, to be recovered at the suit of the father or

mother, if living, and if not, father or mother, the guardian or

legal representative of either of such contracting parties: Pro-

vided, that under no circumstances shall more than one suit be

maintained by the father or mother, guardian or legal representa-

tive of either of such con.tracting parties in connection with any

one marriage: and Provided further that no such action shall be

brought prior to the expiration of 60 days from the date that such

marriage becomes public and no suit hereunder shall be main-

tained after the expiration of 12 months from date such marriage

becomes public. A recovery shall be had against the offending

ordinary and his bondsmen, and from such recovery a reasonable

attorney's fee, to be fixed by the presiding judge trying the case,

shall be paid to' the attorney representing the person bringing the

suit, and, after the payment of court costs, then one-third of the

remainder of said recovery shall be paid to the person bringing

the suit and the remaining two-thirds shall be paid to the county

educational fund of the county of such ordinary's residence: Pro-

vided, that no recovery shall be had for any alleged violation

involving marriages in which both parties are more than 18 years

of age. (Acts 1924, p. 53; 1927, p. 224; 1939, pp. 219, 221.)

53-209. (2937) Return of marriage banns.-If any judge, justice of the peace, or minister shall join in marriage persons whose banns have been published, such judge, justice of the peace, or minister shall certify the fact to the ordinary of the county where such banns were published, which ordinary shall record the same in the same book with marriage licenses.

53-210. (2939) Penalty on person officiating.-Any judge, justice of the peace, or minister who shall join in marriage any couple without a license, or the publication of banns, shall forfeit thQ sum of $500, to be recovered and appropriated as set forth
in 53-208.

REVENVE LAWS OF GEORGIA

783

53-9901. (677 P. C.) Performing marriage ceremony illegally. -If any minister of the gospel, judge, or justice of the peace shall join together in matrimony any man and woman, without a license or publication of banns, as provided by law, or where either of the parties within his own knowledge shall be an idiot or lunatic, or subject to any other disability which would render such contract or marriage improper and illegal, he shall be guilty of a misdemeanor. (Cobb, 818, 819.)

53-9902. (678 P. C.) .Intermarriage of whites and colored people.-If any officer shall knowingly issue a marriage license to persons, either of whom is of African descent and the other a white person, or if any officer or minister of the gospel shall join such persons in marriage, he shall be guilty of a misdemeanor.
(Acts 1865-6, p. 241.)

784

REVENUE LAWS OF GEORGIA

CHAPTER 15.
COUNTY PISTOL OR REVOLVER LICENSE.
26-5103. Carrying pistols without license.-It shall be unlawful for any person to have or carry about his person or to have in his manual possession outside of his own home or place of business any pistol or revolver without first taking out a license from the ordinary of the county in which the party resides: Provided, that nothing in this law shall be construed to alter, affect, or amend any laws now in force relative to carrying of concealed weapons on or about one's person: and Provided further, that this law shall not apply to sheriffs, deputy sheriffs, marshals, or other arresting officers of this State or the United States, who are now allowed, by law, to carry revolvers; nor to any of the militia while in service or upon duty; nor to any students of military colleges or schools when they are in the discharge of their duty at such colleges. (Acts 1910, p. 134.)
26-5104. License, how obtained. Record of licensees.-The ordinary of the county in which the applicant resides may grant such license, either in term time or during vacation: Provided, that the applicant shall be at least 18 years old, and shall give a bond payable to the Governor in the sum of $100, conditioned upon the proper and legitimate use of said weapon, with a surety approved by the ordinary of said county, and the ordinary granting the license shall keep a record of the name of the person taking out such license, the name of the maker of the firearm to be carried, and the caliber and number of the same. (Acts 1910, pp. 13,1, 135.)
26-5105. Fee for license.-The person to whom such license is granted shall pay to the ordinary for granting said license the sum of 50 cents, which license shall cover a period of three years from date of granting same. (Acts 1910, pp. 134, 135.)

REVENUE LAWS OF GEORGIA

785

CHAPTER 16.
COUNTY PROCESSORS OF NUTS LICENSE.
84-2603. Registration of dealers and processors of nuts with ordinary; obtaining license.-Every dealer in, and processor of, such nuts shall, before engaging in such occupation, register with the ordinary of the county of his residence, and obtain a license from such ordinary, who shall require from such dealer or processor a written statement of his name, age, place of residence, and in the case of a corporation, a statement of the location of its principal office. Any dealer moving to another county shall be required to obtain a license in that county. The ordinary shall be entitled to receive a fee of 50 cents for jssuing such license. (Acts 1943, PP. 549, 550.)
84-2604. Unlawful to buy pecans for resale or processing, or to resell them, without having registered and obtained license.It shall be unlawful for any person, firm or corporation to buy any such nuts for the purpose of resale or the purpose of processing, or to sell such nuts theretofore bought for the purpose' of resale, or for the purpose of processing, in amounts exceeding the market value of $5 at anyone time, without first having registered and obta~ned a license as herein provided. (Acts 1943, pp. 549, 550.)
84-2607. Expiration and renewal of Ucenses.-All licenses provided for herein shall expire on the first day of June of each year, but may be' renewed from year to year pursuant unto the terms of this Chapter. (Acts 1943, pp. 549, 551.)
84-9943. Violation of Chapter 84-26, relating to licensing and regulation of dealers in, and processors of, pecans.-Any person, firm or corporation guilty of a violation of Chapter 84-26, relating to the licensing of dealers in, and processors of, pecans, shall be guilty of a misdemeanor and shall be pun~shed as provided in this Code for the punishment of misdemeanors. (Acts 1943, pp. 549, 550.)

786

REVENUE LAWS OF GEORGIA

CHAPTER 17.
COUNTY TOURIST CAMP AND ROAD HOUSE LICENSE.
52-301. License to operate roadhouses, tourist camps, restaurants, etc., outside towns and cities; obtaining from county authorities.-Every person, firm or corporation engaged in the business of operating outside the corporate limits of any city or town in this State a tourist camp, cabin camp, tourist home, roadhouse, public dancehall, or any other similar establishment by whatever name called, where travelers, transient guest, or other persons are or may be lodged, or operating rest9.urants, cafes, or places where food and/or drink::; are sold to be consumed at said places, shall, before engaging in such business, apply for and obtain from the county commissioners or the board of Commissioners of roads and revenues or from the ordinary sitting for county purposes (referred to hereafter in this Chapter. as county commissioners) in the county in which such business is to be carried on a license for the privilege of engaging in such business. (Acts 1945, p. 326.)
52-302. Same; exemption of hotels, inns, and private residences. -This Chapter shall not apply to hotels and inns within the definition of 52-101 and 52-102 nor to persons who incidental to their principal business or occupation accept from time to time seasonal boarders in their private residen~es. (Acts 1945, p. 326.)
52-303. Same; applica.tion, to whom made, and contents.Every person, firm or corporation making application for license to engage in the business described in 52-301 shall make application to the county commissioners in the county in which such business is to be engaged in and the application shall contain:
(a) The name and residence of the applicant and the length of the residence within the State of Georgia.
(b) The address and place for which such license is desired.

REVENUE LAWS OF GEORGIA

787

(c) The name of the owner of the premises upon which the business licensed is to be carried on.
(d) That the applicant intends to carryon the business authorized by the license for himself or under his immediate supervision and direction.
(c) That such applicant is of good moral character and has never been convicted of a felony involving moral turpitude, or adjudged guilty of violating either the State or Federal prohibi~ tion laws within the last two years prior to the filing of the application. (Acts 1945, p. 326.)

52-310. Tax under this Chapter relating to roadhouses, etc., additional to other licenses and taxes.-The tax imposed by this Chapter shall be in addition to all other licenses and taxes levied by law upon the businesg taxed hereunder. (Acts 1945, pp. 326, 329.)

52-311. Dates of beginning and expiration of licenses; no proration.-Licenses issued under this Chapter shall be due in advance annually on or before the first day of June of each year, or at the date of engaging such business, and shall expire on the thirty-first day of May of each year, and shall be for the full amount of the tax prescribed, regardless of the date such business is begun. (Acts 1945, pp. 326, 329.)

52-312. Unlawful to continue business after expiration of license until renewal.-Upon the expiration of the license herein required, it shall be unlawful for any person, firm or corporation to continue such business until a new license is applied for and obtained for the privilege of engaging in such business, as in this Chapter required. (Acts 1945, pp. 326, 329.)

52-313. Authority of cities and towns to make applicable provisions of Chapter.-The governing body of any city or town shall
have the authority to make any or all of the provisions of this Chapter applicable to any business as defined herein which may
be located in the limits of any such city or town. (Acts 1945, pp. 326, 330.)

_.0,-,0:.0 .'i. '., ,;'".~'" _'~O~:;,:' ;:~~;.C:.-::- ..... "O~: :~'!':':.:i.;::;~';,;:,:,"~::'

788

REVENUE LAWS OF GEORGIA

CHAPTER 18.

MISCELLANEOUS COUNTY LICENSES.

92-3902. (530) County charges for licenses, exhibitions, etc.The county charges for licenses shall be as follows:

Peddling within the county, unless otherwise provided by the

ordinary under the law

$ 50

Exhibiting shows with horses______________________________________________________ 10

Exhibiting animals, beasts, and the like____________________________________ 10

Exhibiting any pictures or figures______________________________________________ 5

Any other show, not less than $5, nor more than $25, as the ordinary may order.

Theatricals or musical entertainments for profit to the proprietor, not more than $5 for each exhibition, and subject to contract with the county. (Act 1820, Cobb, 184; Act 1835, Cobb, 185. Acts 1890-1, p. 128.)

92-3903. (531) County licenses for one year.-All such licenses, except for exhibitions, shall be for the term of one year and shall extend to the county limits. (Act 1835, Cobb, 185.)

92-3904. (532) Exhibitions, etc., without county lice,nse.-If any person shall exhibit any show without first obtaining such license, or exhibit a show different from that for which he obtained license, he shall forfeit to the county three times the cost of the license for each exhibition. (Act 1835, Cobb, 185.)

92-3905. (533) Peddling without county license.-If any person, except a disabled soldier of this State, or other person exempted by law, peddles without first obtaining such license in counties where the ordinaries take no action regulating peddling, he shall forfeit to the county $100 for the first act of peddling, and for each month thereafter $25 more. (Acts 1909, pp. 36, 73.)

REVENUE LAWS OF GEORGIA

789

92-3906. (534) Taxpayer may demand exhibition of county Ii. cense.-Any taxpayer of a county may call upon any person in pursuit of any ococupation for which a license is required, to exhibit his license, and if he fails so to do, it shall be sufficient grounds, on affidavit being made of the fact, to cause such forfeiture; and if, on investigation, it appears that he has such license, he shall forfeit the sum of $10 and costs.

92-3907. (535) Violation of law as to county licenses, etc.; levy on a.nd sale of property.-If the ordinary, or other authority having charge of county affairs, knows of the violation of any of the three preceding sections, or if any person will make affidavit of such fact, the ordinary, or such other authority, shall, unless he knows to the contrary, issue a process, directed to all and singular the sheriffs and constables of this State, for the amount of such forfeiture, commanding them to levy on property, real or personal, of the defendant sufficient to satisfy the same and costs, and to levy and sell the property levied on as in case of attachments. Such process shall be returned to the court from
which it issued.

923908. (536) Process to compel shows, exhi,bitions, etc., to pay county tax.-If any show is on exhibition in any county without the license required, it is the duty of the ordinary or other authority having charge of county affairs, instanter to place such process in the hands of such sheriff or constable; and if, on presentation, the license fee required and all costs are paid, it shall discharge the same, but not otherwise; but if such course is not
taken, it shall not be a waiver of such forfeiture. (Act 1835, Cobb, 185.)

92-3909. (537) Defenses against process.-Persons against whom such process may issue may arrest the same by swearing that they have not violated the lawon account of which process has issued, and by filing an affidavit of illegality, which shall be returned and tried as other illegalities are.

92-3910. (538) Damages in case of collections of county Ii. censes, etc.-If, on the trial of such issue, the jury shall believe that such affidavit was filed for delay only, or is without any ground to sustain it, they shall so state in their verdict, and if they so find, the defendant shall pay 25 per cent. additional.

790

REVENUE LAWS OF GEORGIA

92-3911. (539) Penalties relating to county licenses, etc., not to interfere with other provisions of Code.-The penalties and forfeitures hereinbefore set forth are not to interfere with any other provision of this Code, making the specified acts penal.

92-3912. (540) Disposition of moneys from licenses.-The moneys arising from all licenses are to be paid to the county treasurer, to be used for county purposes, but one-half of moneys arising f.rom forfeitures shall go to the informers.1 (Act 1835, Cobb, 184.)

1 Counties are permitted to impose a license tax on slot vending machines in an amount not exceeding one-half of amount impesed by the State. See Sections 92-1302, p. 151. They alflo share in the license tax collected from persons, firms or corporations engaged in fortune-telling, phrenology, astrology, clairvoyance and other kindred practices together with palmistry. See Sections 922012 and 92-2013, pp. 139, 145.
Persons, firms or corporations desiring to manufacture ethyl alcohol are required to ftle a statement showing location of the plant, and other information required by the Act. The applicant is required to pay the ordinary a fee of $5.00 for filing such statement. A further fee of $1.00 is required for the filing of any supplementary statement.
Many of the counties have federal grants given in lieu of taxes upon the property of various agencies of the federal government or instrumentalities of the federal government such as Tennessee Valley Authority, various housing authorities and other agencies of like character.
The counties also are entitled to certain portion of the proceeds from sale of lottery devices, proceeds from informers' suits, and from confiscation of vehicles used to transport untaxed liquor.
Any property of the county sold, of course, would be included as revenue.

REVENUE LAWS OF GEORGIA

791

CHAPTER 19.
EXEMPTIONS FROM LICENSES.
84-2012. Extent of disability; limit of income; period of
service.-No veteran shall be entitled to a license to peddle or conduct business under 84-20111 until it has been made to appear to the issuing authority that the veteran making application therefor if suffering from a physical handlicap disabling to the extent of 10 per centum, or more; that the total income of such veteran is such that he is not liable for the payment of State income tax; and that his services, or some part thereof, were rendered during a war peri0d as defined by an Act of the Congress of the United States approved March 20, 1933, entitled "An Act to Maintain the Credit of the United States" and commonly known as Public No.2, 73d Congress; or that some part of his, or her, service was rendered between December, 1941, and that date which is fixed by proclamation of the President of the United. States as the date of termination of the present war against the Axis powers. Proof of such 10 per cent. disability before the ordinaries shall be established upon the written certificate of two physicians as to such disability, or by a letter or other written evidence from the United States Veterans Administration stating the degree of disability. (Acts 1935, pp. 163, 165; 1943, pp. 617, 618; 1947, pp. 1163, 1164.)
84-2013. Same; Revenue Commissioner's certificate of exemp-
tion.-Before any certificate issued to a veteran by any ordinary of this State shall exempt the veteran from payment of a license tax to peddle or conduct business without the payment of a license tax to the State or to any county or municipality thereof the holder of such certificate must secure from the State Revenue
Commission* of Georgia a certificate of exemption from the pay-
ment of such license tax and such certificate of exemption shaH be conclusive evidence of the right of the holder to peddle or to conduct any business not prohibited by law without the payment
* Now State Revenue Commissioner, see 92-8405, p. 3.
1 See p. 155.

792

REVENUE LAWS OF GEORGIA

of any license tax or charge on the part of the state or any county or municipality thereof. (Acts 1935, pp. 163, 165.)

84-2014. Same; Revenue Commissioner to make rules.-The State Revenue Commission* shall make and prescribe reasonable rules and regulations not inconsistent with general laws governing the issuance of such certificates of exemption. (Acts 1935, pp. 163, 166.)

84-2015. Same; evide'nce of right to certificate.-Certificates issued by any of the ordinaries of this State shall be prima facie evidence of the right of the holder thereof to a certificate of exemption but the State Revenue Commission* may require additional proof when it has reason to believe any applicant is not entitled to the e~emptions provided for in the general law. (Acts 1935, pp. 163, 166.)
84-2016. Same; cancellation of suspension of certificate.-The State Revenue Commission* may cancel or suspend certificates of exemption at any time when it shall 3ufficiently appear that the holder has become physically or financially ineligible to claim the exemption; that the certificate of exemption was procured through fraud or mistake or that the person to whom such certificate was issued has permitted another to enjoy the benefits of such exemption. (Acts 1935, pp. 163, 166.)
84-2017. Same; no suspension or cancellation without notice and hearing.-Any suspension or cancellation of a certificate {If exemption may be made only after affording the veteran concerned an opportunity to be heard either by counselor in propria persona. Service of 10 days' written notice of the time and place when the State Revenue Commission* expects to hear and determine the question of such suspension or cancellation shall be deemed sufficient notice when delivered by registered mail or by any sheriff, deputy sheriff, marshal, constable or police office of any county or municipality of this State and evidence of such services shall be deemed suf~cient on proof of the receipt by the veteran concerned of the registered package, in which notice has been mailed or the return of service of any such officer. (Acts 1935, pp. 163, 166.)
* Now State Revenue Commissioner, see 92-8405, p. 3.

REVENUE LAWS OF GEORGIA

793

84-2018. Same; license to sell fireworks.-No person qualifying under this measure shall be licensed to sell fireworks. (Acts 1935, pp. 163, 166.)

84-2019. Same; exemption only of business described in application for certificate.-All veterans eligible for a veterans' certificate of exemption to be issued by the State Revenue Commissioner shall state in their application filed with the State Revenut Commissioner the kind of business to be operated and the place where such business is proposed to be carried on, and only the business described in the application shall be exempted from the payment of state, county and municipal taxes, and no veteran shall operate in his own name any other business than that described in his application filed with the State Revenue Commissioner as here provided. (Acts 1943, pp 617, 618.)

84-2020. Same; penalty for allowing use of certificate by person other than veteran.-Any veteran receiving a certificate of exemption from the State Revenue Commissioner shall not allow the use of his name or the use of his certificate by any other person for carrying on any business or profession in this State for the purpose of avoiding any tax levied by the State or any county or municipality in this State, and any veteran allowing his certificate of exemption to be used in violation of this provision shall be subject to have his certificate cancelled by the State Revenue Commissioner. (Acts 1943, pp. 617, 619.)

84-2021. Same; information to be furnished municipalities as to payment of income taxes by applicants for exemption.-The State Revenue Commissioner, upon request of the mayor or other executive officer of municipalities of this State, shall furnish such municipalities of this State with information as to the payment of income taxes by applicants to veterans' exemption under the terms of this Chapter. (Acts 1943, pp. 617, 619.)

84-2022. Same; applicant's affidavit as to payment of income taxes--Before such applicant shall receive such exemption, he shall be required to make an affidavit before the ordinary that he is not subject to nor pays any income taxes to the State of Georgia. (Acts 1943, pp. 617, 619.)

794

REVENUE LAWS OF GEORGIA

842023. Same; extension of exemptions to professions and semi. professions.-Exemptions from business license tax, or occupation tax, granted herein shall extend to the professions, and semi-professions. (Acts 1947, pp. 1163, 1164.)

842024. Five-year exemption from business taxes of veterans of World War II.-All honorably discharged veterans of the armed services who served in World War II between December 7, 1941 and the passage of this law shall be exempt from State business licenses for a period of five years from the passage of this section. (Acts 1947, pp. 1163, 1164.)

REVENUE LAWS OF GEORGIA

795

CHAPTER 20.
REVENUE FROM SALE OF BONDS.l
87201. (440) Notioe of election on issue of bonds.-When any county, municipality, or political division shall desire to incur any bonded debt, as prescribed in Paragraphs I and II, Section VII, Article VII of the Constitution ( 2-5501, 2-5502), the election re'quired shall be called and held as follows, to wit: The officers charged with levying taxes, contracting debts, etc., for the county, municipality, or political division shall give notice for the space of 30 days next preceding the day of election in the newspaper in which the sheriff's advertisements for the county are published, notifying the qualified voters that on the day named an election will be held to determine the' question whether bonds shall be issued by the county, municipality, or political division. In said notice he shall specify what amount of bonds are to be issued, for what purpose, what interest they are to bear, how much principal and interest is to be paid annually, and when they are b be fully paid off. (Acts 1878-9, p. 40.)
87202. (441) Election on issue of bonds, how held.-The election provided for in the preceding section shall be held at all the voting or election precincts within the limits of the county, municipality, or political division, and shall be held by the same persons, in the same manner, and under the same rules and regulations that elections for officers of said county, municipality, or political division are held, and the returns shall be made to the officel's calling or ordering the election, who shall, in the presence of and
1 The issuance and sale of bonds by a state, county, municipality or other political division is usually considered as public finance. In as much as a tax levy is required to retire the bonds, and substantial revenue is received when bonds are issued, the law for obtaining such revenue is being set out. The provisions for the validation of bonds, the refunding of bonds, and the issuance of bonds in connection with public work to which grant has been made by the Federal Emergency Administrator of Public Works, however, are omitted, as well as the law on debts other than bonded debts, as they are left to the field of public finance,

796

REVENUE LAWS OF GEORGIA

together with the several managers (who bring up the returns), consolidate said returns and declare the result. (Acts 1878-9, p.40.)

87-203. (442) Bonds may be issued, when~-When said notice shall have been given and said election held in accordance with the preceding section, if the requisite two-thirds of the qualified voters of the county, municipality, or political division voting at
said election vote for bonds, and the two-thirds so voting are a majority of the registered voters thereof, then the authority to
issue the bonds in accordance with Paragraphs I and II, Section VII, Article VII of the Constitut~on ( 2-5501, 2-5502) is hereby given to the proper officers of said county, municipality, or political
division.1 (Acts 1878-9, p. 40.)

87-204. (443) Number of votes, how ascertained.-In determining the question whether or not the' requisite two-thirds of the qualified voters in said county, municipality, or political division voting at said election in favor of the issuance of said bonds, constituted a majority of the registered voters in said county, municipality, or political division, the registration list made as provided by law shall be used.2 (Acts 18'(8-9, p. 40.)

1 Provision for the assessment and collection of an annual tax must be made before the bonds are sold. Woodall v. Town of Adel, 122 Ga. 301; 50 S.E. 102.
2 The Constitution of 1945 provides for temporary loans, without assent of majority of qualified voters in an election held for that purpose as prescribed by law. It has been held in McKnight v. City of Decatur, 200 Ga. 611; 37 S.E. 2d 915 that a new statute is not required for putting into effect this provision of the Constitution where funds are used for specified purposes. See 2-6001, p.871.

REVENUE LAWS OF GEORGIA
PART XV.
MUNICIPAL REVENUE.1
CHAPTER 1.
MUNICIPAL TAXATION.
92-4101. (864) Municipalities prohibited from levy of tax of over one-half of one per cent.-No municipal corporation shall levy or collect for the ordinary current expenses of said corporation, except as hereinafter provided, any ad valorem tax upon the property within said corporation, exceeding one-half of one per cent. upon the value of said property, any charter of said corporation to the contrary not withstanding:2 Provided, that the provisions of 92-4101 to 92-4104 shall not apply to the city of Savannah and the city of Augusta or the city council of Augusta. (Acts 1874, p. 109; 139/249 (77 S. E. 95); Acts 1937-38, Ex. Sess., p. 275.)
92-4102. (865) "Ordinary expenses" defined; separate accounts.-
1. The term "ordinary current expenses" shall be construed to include all current expenses, excepting only expenditures for edu-
1 Following the Norman Conquest the King sold to inhabitants of a town the right of self-government. When Parliament became supreme, it granted charters to towns and cities at its pleasure without any charge. This practice has been followed by our American State Legislative bodies. Municipalities do not possess, though, any inherent powers of taxation. They only exercise such power through legislative or constitutional grant. The taxing powers of municipalities are, accordingly, dependent upon the various charters granted to them. It will not be possible for us to determine the full taxing powers of the various municipalities as no study has been made of their charters, or to set out all the revenue received. Only Acts of the General Assembly covering municipal revenue, taxation and municipal finance will be set out.

798

REVENUE LAWS OF GEORGIA

cation, for paving or macadamizing streets, and for payment of the principal and interest of the public debt, which shall be known as "extraordinary expenses."
2. In all cases where it shall be necessary to levy an additional tax above said one-half of one per cent., for anyone or more of said extraordinary expenses, the levy and assessment of the same for each said extraordinary expense shall be separately made and collected.
3. The municipal authorities shall cause separate accounts to be kept, on account of all amounts collecteq and disbursed on account of each of said extraordinary expenses; and all amounts so collected shall be applied exclusively to the extraordinary expenses for which said tax was levied and collected.1 (Acts 1874, p. 110.)

92-4103. (866) Officer of municipal corporation diverting money to other purposes guilty of malpractice.-Any officer of any municipal corporation who shall apply any portion of any fund collected by taxation for either of said extraordinary expenses, to any other ordinary or extraordinary expense, shall be guilty of malpractice in office. (Acts 1874, p. 110.)

92-4104. (867) Additional fund, how raised; separate accounts.-If an additional fund is required by said corporation for internal improvements, not herein provided for, or if the amount
realized by the levy of one-half of one per cent. shall be insufficient to defray the ordinary current expenses of said corporation,
an additional tax may be levied for this purpose when the same shall be authorized by a vote of two-thirds of the legal voters of said corporation who shall vote at an election to be held for that purpose, and separate accounts of all amounts so collected and disbursed shall be kept ~s is provided in 92-4102. (Acts 1874, p. 110.)

32-2701. (1566) Cities may maintain libraries by taxation.Any city may, through it.s properly constituted municipal authorities, raise by taxation, from year to year, and permanently ap-
1 Municipalities located in counties which have adopted the Ellis Health Law are required to levy tax sufficient to pay its proportional part of the total amount fixed uJlQn and assessed by the County Board of Health. For assessment any levy of such tax, see 83-313, p. 747.

REVENUE LAWS OF GEORGIA

799

propriate money for the purpose of establishing or erecting or maintaining a public library, or assisting in maintaining a public library. Any such sum or sums of money so appropriated shall be expended by and under the direction of the board of trustees of such public ldbrary elected by the city council of said city. (Acts 1901, p. 52; 1904, p. 90.)

69-610. Levy of "recreation tax."-The governing body of any municipality or county or school district adopting the provisions of this Chapter1at an election shall thereafter annually levy and collect a tax sufficient to provide for an adequate recreation program for the area specified and of not less than the minimum nor more than the maximum amount set out in the said petition for such election, which tax shall be designated as the "recreation tax" and shall be levied and collected in like manner as the general tax of the municipality. (Acts 1946, pp. 152, 156.)

92-4107. Municipal tax for teacher retirement.-All municipalities of the State of Georgia are authorized and empowered to levy and collect taxes for the purpose of paying pensions and other benefits and costs under a teacher retirement system or systems. (Acts 1946, p. 24.)

5-603. (185i) Cotton and agricultural produce not taxable by cities or towns.-No municipal corporation shall levy or assess a tax on cotton or the sales thereof, nor levy or assess a tax on any agricultural products raised in this State, or the sales thereof (other than cotton), until after the expiration of three months from the time of the~r introduction into said corporations.1 (Acts 1873, pp. 67, 68.)
1 The official cotton standards of the United States as established and promulgated from time to time by the Secretary of Agriculture of the United States shall, while they are in effect, under 5-602 of the Code, be the official cotton standards of this State. Any person or persons, firm or corporation who shall purchase any seed-cotton in this State at any time, are required under 5-601 of the Code to make a record in writing or printing, at the time of said purchase, giving a reasonable description, name and residence of the seller, date of purchase and quantity of cotton so purchased, which said record shall he filed in the office of the ordinary of the county where said purchase is made, to be kept by him and opened for the inspection of the public within 10 days from the date of such purchase.

800

REVENUE LAWS OF GEORGIA

5-604. (1852) Commission merchants, factors and salesmen
prohibited from collecting tax on cotton or other produce.-N0
commission merchant, factor, or other salesmen shall, in his bill of expenses for the sale or handling of cotton or other produce as aforesaid, include or collect, directly or indirectly, any tax or . assessment levied upon the sales of cotton or other produce by any of said corporations; and in case of violation of the same, he shall be liable to the party damaged by such violation in the sum of $50 for every dollar so collected, in an action by said party. (Acts 1873, p. 68.)

92109. (1015) Municipality and counties prohibited from levy of capitation tax.-No county, municipal corporation or district shall levy or collect any capitation tax whatever, except street tax, and that only after opportunity to work the streets has been given. (Act 1842, Cobb, 1074. Acts 1869, p. 162; 1870, p. 432.)

REVENUE LAWS OF GEORGIA

801

CHAPTER 2.
MUNICIPAL TAXATION OF RAILROADS.
922801. (872) Property of railroads subject to municipal tax ation.-All property, real and personal, belonging to railroad companies in this State, which is within the limits of any municipal corporation, shall be subject to taxation by the said municipality as fully and as completely as is the property of other corporations within the limits, and it is the duty of the municipal authorities to cause property belonging to a railroad company to pay its proper and just share of municipal taxes. (Acts 1890-1, p. 152.)
922802. (873) Returns to show what.-In addition to the facts required to be shown by Chapter 92-27,1 providing a system of railroad property taxation in each of the counties, every railroad company in this State shall, at the time of making the returns provided for in said Chapter, show the value of the company's property in each incorporated city or town through which it runs. (Acts 1890-1, p. 152.)
922803. (874) Rolling stock, how assessed.-The rolling stock and other personal property of said railroad companies shall be distributed to said munieipalities on the same basis that rolling stock and other personal property are distributed to the counties under the provisions of Chapter 92-271-that is, as the value of the property of the company, located in the particular municipality, is to the value of the whole property, real and personal, of the company, such shall be the proportion of the value of the rolling stock and other personal property to be distributed for taxing purposes to such municipality. (Acts 1890-1, p. 152.)
92-2804. .(875) County tax law applicable.-All other provisions of Chapter 92-271 are made applicable to the assessment and
1 For provision of Chapter 92-27, see p. 766.

802

REVENUE LAWS OF GEORGIA

collection of taxes by municipalities upon the property of railroads located in such municipalities, and upon the rolling stock and other personal property.! (Acts 1890-1, p. 152.)

1 Municipalities also receivp revenue from the taxation of special franchises, the same being apportioned tG them in the same manner as the personal property of railroad companies. See ~ 02-2:106, p. 642.

REVENUE LAW8 OF GEORGIA

803

CHAPTER 3.
ASSESSMENT OF PROPERTY BY MUNICIPALITIES.
92-4001. (862) Munici,pal taxation; assessors; board of tax appeals; election, number, duty, decision.-The mayor and council of each town or city are authorized, at their option, to elect three freeholders, residing in the town or city, as assessors, who shall value and assess ~>ll the property within ''laid town or city subject to taxation. All persons dissatisfied with the value placed on their properties shall appear before said assessors and produce evidence as to the value of the property, and the decision of said assessors, after hearing the evidence, shal1 be final: Provided, this section shall not affect towns or cities having the power under their charters to appoint assessors.
The mayor and council of each town or city are authorized, at their option, in addition to the powers heretofore conferred, to elect three freeholders to compose a board of tax appeals, to hear and determine all appeals by property owners from the assessment and value placed on their property by the board of tax assessors, or any other assessing body of such town or city; and to prescribe the time and manner of filing such appeal and the payment of costs by the appellant; and to prescribe the dutie3, powers, compensation, and terms of office of the members of such board of tax appeals. No person, firm, or corporation shall receive the aid of law or equity in any of the courts of this State until said person, firm, or corporation has first exhausted the right of appeal hereunder and has paid the costs and otherwise complied with all requirements prescribed by the mayor and council of such towns or cities. In towns or cities creating boards of tax appeals hereunder, the decision of the board of tax assessors shall not be final, except where the property owner fails to comply with the requirements prescribed by the mayor and council for an appeal to such board of tax appeals. (Acts 1890-91, p. 231; 1937-38, Ex. Sess., p. 295.)
92-4002. (863) Reports by city assessors.-Said assessors shall make their reports at such time and in such manner as the town

804

REVENUE LAWS OF GEORGIA

o.r city authorities shall determine, and shall be governed by rules made by the authorities, unless contrary to the laws of this State. The authorities shall, in levying or assessing the rate of taxation, do so upon the value of the property reported by the assessors. (Acts 1890-1, p. 231.)

926805. Assessment by municipalities when no returns are made.-When the omitted property is of the class which should have been returned to the tax receiver of a municipality (by whatever name called) said tax receiver shall notify such delinquent in wl1iting, demanding that a return be made thereof within 20 days. (Acts 1910, p. 29.)

926806. Assessment by municipal tax receiver or assessor.If the delinquent as referred to in the preceding section refuses to return his property after notice given him, it shall be the duty of the tax receiver or aSi,essor of the city as the case may be, to assess such property for taxation from the best information he can obtain as to its value for the years in default and give written notice thereof to the taxpayer, which assessment shall be final unless the taxpayer within 20 days after receiving such notice raises the question that it is excessive, in which event the question of valuation shall be returned to arbitrators, one to be chosen by the taxpayer and one by the assessing officer of the municipality, with power in the two so chosen to choose an umpire in case of disagreement, and their award shall be final. (Acts 1910, p. 29.)

92-6807. Taxability of property by municipality, how determined.-If the delinquent under 92~6805 and 92-6806 disputes the taxability of such property, he may raise that question by petition in equity in the superior court of the county where said property is assessed. (Acts 1910, p. 29.)

REVENUE LAWS OF GEORGIA

805

CHAPTER 4.
ASSESSMENT OF PROPERTY FOR IMPROVEMENTS BY MUNICIPALITIES.l
92-4202. (871) Public property abutting on street; who may sign petitions for improvements.-Whenever the owners of land abutting on any street or sidewalk petition to have the same improved, and where the State or any of its political subdivisions is the owner of property on said street, the frontage so owned shall be counted as if owned by an individual, and shall be likewise treated for the purposes of assessment, and where the State is the owner of the property the Governor may sign the application for and dn behalf of the State; and where the county is the owner, the ordinary or the chairman of the board of county commissioners, as the case may be, may sign in behalf of the county; and where a municipality is the owner of the property, the mayor of the city where said property is situated may sign jn behalf of the city. (Acts 1906, p. 119.)
23-601 Cooperation of county with municipality, political subdivision, school district, or schools of said county.-It shall be lawful for any county to cooperate as provided in this Chapter with any municipality within such county in the con~truction, repair and improvement of any roads, streets and street pavement on any streets or roads within such municipality which form part of a county or State system of highways, and, further, it shall be lawful for any county in this State whose obligations have been discharged and which has surplus funds or moneys in its hands to apply said surplus funds or moneys proportionately to the reduction or discharge of any indebtedness of the various school districts of said county, and/or to the construction and maintenance of schools, school buildings, and other school property within the limits of said county. (Acts 1925, p. 152; 1937, pp. 439, 440.)
1 Municipal corporations do not possess any inherent power to levy assessment for local improvements. It is necessary that authority for assessment and levy of such taxes be found in Legislative Acts.

806

REVENUE LAWS OF GEORGIA

23-602. City street improvement through county funds.-The county authorities of any county charged with the conduct of county affairs shall be authorized to use any county funds available for the construction and maintenance of highways in such county for the payment of the costs, in whole or in part, of the construct:on, repair and improvement of any roads, streets and street pavement in any municipality in such county which forms a part of a county or state system of highways. (Acts 1925, p. 153.)

23-603. Contracts. Assessments by municipality.-The county authorities of any county are authorized to enter into a contract with any municipality of such county for the construction and improvement of streets, street pavements or roads within such municipality which form a part of a county or State sYi1tem of highways, at the joint expense of such county and municipality, with such division of the expense and on such terms and conditions as may be agreed on between the county and municipality, the work, in such case, to be done either by the county or municipal forces, or by a contractor employed either by the county or municipality, or jointly by the county and municipality, as may be agreed on by the county and municipality. If the work is done by the county or municipal forces, or by a contractor employed by either the county or the municipality, the part of the cost to be paid by the other party to the agreement may be paid over in money to the party to the agreement doing the work or employing the contractor. In any case where the streets or roads of a municipality are improved or paved under the provisions of this Chapter, the municipality shall have and may exercise any power provided in its charter or ordinances or in the general laws of the State for the assessment of any part of the cost of the pavement or improvement against abutting and adjoining property and the owners thereof, and ,uch assessment :ohall be equally as valid and binding as if the entire work were undertaken by the municipality alone. Where by charter provisions, ordinances or the general law of the State, the; municipality is not authorized to assess the entire cost of paving or improvement against adjoining and abutting lands and the owners thereof, and it is provided that a portion of the expense ,;hall be bOl'ne by the municipality, the proportion of the expense agreed to be paid by the county acting with the municipality under the terms of this Chapter may be credited by the municipality to its part of the expense under the terms of its charter, ordinances or the general law, and assessments against abutting ;md adjoining property and the owners thereof for the remainder of the whole costs of such pavement or

REVENUE LAWS OF GEORGIA

807

other improvement shall be legal and binding: Provided, that no greater proportion of the entire cost than is provided by charter, ordinances or the general law of the state is assessed against such abutting or adjoining p"'operty and the owners thereof. (Acts
1925, p. 153.)

_.. ~.. ~.' ,,", .-;":." :-:,:;~y~:;~~~";~U'5":(>"--:-', ~...-, .', ,c' ~

808

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CHAPTER 5.

I'

MUNICIPAL TAX EXECUTIONS.t

92-4201. (869) Municipal corporations may issue executions for paving, etc.; sales; yedemption.-All municipal corporations may enforce the collection of any amount due or to become due for paving streets or alleys, laying sewers and drains, or cleaning or repairing privy vaults, by execution to be issued by the treasurer against the persons or corporations by whom such debts may be due, which may be levied by the marshal on the real estate of the owners, and after proceedings as in cases of sales for city taxes, the same may be sold at public outcry. All sales made by such city under execution shall be subject to purchase by said corporation, and the right of redemption by the owner after sale. (Acts 1884-5, p. 148.)
92-4401. (879) Time, place, and manner of sale.-The time, place, and manner of the sale of property, both real and personal, for taxes due to municipal corporation in this state, shall be the same as that provided by law for sheriffs' sales for State and county taxes: Provided, that such sale may be conducted by the marshal or duly authorized officer of the municipality and had before the door of the council chamber or the usual place of meeting of the authorities having control of said municipality.2 (Acts 1877, p. 125; 1901, p. 23.)
92-4401a. Circumstances under which funds raised by county and municipal taxation may be transferred to reserve; deposit or investment of reserve fund.-Whenever the fiscal authority of any county or municipality shan determine that because of unusual conditions, it is impractical to expend the funds raised by taxation for the purposes for which they were levied and that it is for the
1 The time and method for payment of municipal taxes will be found in either the charter or ordinances. Failure of a taxpayer to discharge his tax obligation when it becomes due subjects his property to sale for the satisfaction of the same. For redemption of such property, see 92-8301, p. 599.
2 For sale of property under tax fi fas, see 92-8102, p. 596.

REVENUE LAWS OF GEORGIA

809

best interest of the county and its citizens and taxpayers that the public work be postponed until more advantageous conditions prevail, it shall be lawful for such authority to order so much of such funds as it deems proper transferred to a fund to be known as the "reserve fund" of such county or municipality. Such fund may be deposited in the manner now provided by law or may be invested in obligations of the United States of America. (Acts
1945, p. 393.)

92-4402. Redemption of real property sold to municipality.Where any real property is sold under and by virtue of tax execution for municipal taxes and bid in by the mayor, city manager, city council or other municipal authority for the municipality, the owner or other person entitled to redeem property sold at tax sales, shall have the privilege of redeeming such real property within two years from the date of such sale by paying to the
municipality the purchase price at such sale together with interest thereon at seven per centum per annum from the date thereof and all municipal taxes accruing subsequent to the date of the sale.I (Acts 1935, p. 466.)

92-4402a. Transfers from general fund to reserve fund.-It shall
further be within the power and discretion of such fiscal authorities to transfer to such reserve fund any accumulated overage in their general fund from time to time. (Acts 1945, p. 393.)

92-4403. (881) Municipal corporation may purchase, when; conveyance.-Whenever at any such sale by a municipal corporation for taxes due it, no one present shall bid for the property put up to be sold as much as the tax for which it is proposed to sell the same, and the officer's cost, if any, due thereon, after such property shall have been cried a reasonable time, then any duly appointed officer or agent of the corporation may bid in
1 The original 92-4402 was expressly repealed by Acts 1937, p. 491. The Act of 1935 here codified did not purport to amend the section, and made no reference to it. It was an independent "Act to provide for the redemption of real estate sold at tax sales by municipal authorities; and for other purposes:' The Act of 1937 did not in terms repeal the Act of 1935, nor refer to it in any way. Whether or not it is repealed or suspended, quaere? See 92-8301, p. 599.

810

REVENUE LAWS OF GEORGIA

such property for the corporation, and the marshal or other officer making such sale shall make to the corporation a deed to the property so sold, and deliver the same to the officer designated by the corporation to receive it, and the title acquired by the corporation at such sale and by such deed shall be perfect, valid and binding, after the period above provided for redemption by . the owner shall have elapsed and there is no redemption by the owner, as if purchased by an individual or corporation other than such corporation so purchasing, and the marshal, or other duly authorized officer making the sale, shall put the corporation, through any officer or person it may designate, in possession of the property so sold. (Acts 1877, p. 125.)

92-4403a. Holding and expending of reserve fund.-Such reserve fund shall be held until the fiscal authority shall determine that it is practical and advantageous to undertake public work needed in the said county or municipality, and thereupon it may order funds transferred from such reserve fund to any of the several funds or to the general fund of the said county or municipality: Provided nevertheless that before any such transfer from the reserve fund shall be made such fiscal authority shall give notice of its intention to make such transfer and the purpose for which the transferred fund is to be expended by publication of the fiscal authority at which the transfer is to be made. (Acts 1945, p. 393.)

92-4404. (882) Property sold by municipal corporation, how. -Neither the governing body of any such municipal corporation during whose term any such sale shall take place, nor any subsequently appointed or elected governing body, shall be capable of divesting or alienating the title of the corporation to any property so purchased, except by a public sale of the same to the highest bidder: Provided, that where it is clearly shown to the governing body that property, either returned or unreturned, has been sold and purchased by the governing body to protect the taxes of the municipal corporation and the cost of collecting the same, and that said governing body has not parted with title to the same, such governing body shall, by unanimous vote, be authorized to quitclaim such property to the owner thereof at the time of purchase by the governing body, or to his administrators, executors, heirs or assigns, upon payment of all taxes which may be due and all cost due by reason of said sale. (Acts 1877, p. 125; 1904, p. 52; 1906, p. 32.)

REVENUE LAWS OF GEORGIA

811

92-4404a. Tax levies and rates not affected.-Such reserve fund shall not prevent tax levies being made by such fiscal authority for the several purposes authorized by law in such rates as are necessary for the current or anticipated needs of the county or municipality to the same extent that they could lawfully do if no such fund was in existence. (Acts 1945, pp. 393, 394.)

92-4405. (883) Ordinances to carry law into effect.-Municipal corporations shall have full power and authority to pass appropriate ordinances and bylaws to carry these provisions into effect. (Acts 1877, p. 125.)

92-4405a. Rapid expenditure of reserve fund.-When any such reserve fund is established it shall be the duty of the fiscal authority of the county or municipality to expend the same for needed public work and improvements as rapidly as they deem practical. (Acts 1945, pp. 393, 394.)
92-4406. (884) Law not applicable to counties.-Nothing in the preceding five sections shall be construed to apply to counties. (Acts 1877, p. 125.)

92-4407. (885) Recitals in tax deed as prima facie evidence of facts recited.-The recitals in a deed under a sale of municipal taxes shall be prima facie evidence of the facts therein. (89 Ga. 286 (15 S. E. 368) ; Acts 1939, p. 226.)

92-4408. (911) City marshal and other officers, how ruled.The marshals of the towns and cities, and such other officers of towns and cities whose duty it is to collect the taxes and other revenues of such towns and cities, by levy and sale, shall be subject to be rUled, either in the superior, city, or county court, in the county where said town or city is located, for money in the hands of such officer arising from the public sale of any property, under and by virtue of any process issued by said city or town, in the same manner as sheriffs and constables are ruled for the distribution of money coming into their hands from the sale of any property. (Acts 1900, p. 81.)

812

REVENUE LAWS OF GEORGIA

92-4409. (912) Proceeds of sales.-When an execution is placed in the hands of the marshal or other selling officer of any town or city, with written notice to hold up the proceeds arising from the sale of any property of the defendant in fi. fa., the marshal or other selling officer shall, after first paying to the city the amount due on the process under which the sale was made, hold up the balance of the funds in his hands until he is ordered to payout the same by the court first acquiring jurisdiction, under proper proceeding. (Acts 1900, pp. 81, 82.)

REVENUE LAWS OF GEORGIA

813

CHAPTER 6

GARNISHMENT ON MUNICIPAL TAX EXECUTIONS

92-4301. (876) Grounds and service of summons of garnish-

ment.-When any treasurer or other person authorized to collect

the taxes due any municipal corporation can find no property of

the defendant on which to levy any tax execution, he shall make

an entry to that effect on said execution, and may then issue sum-

mons of garnishment against any person who he may believe is

indebted to the defendant, or who may have property, money, or

effects of the defendant in his hands, without making affidavit

or giving bond. Said summons of garnishment shall be served by

the treasurer or other tax collector, or by the sheriff or any con-

stable of the county in which the garnishee may reside, at least

15 days before the sitting of the court, and returned to the supe-

rior or city court of the county in which such municipal corpora-

tion is situated. (Acts 1890-1, p. 53.)

.

92-4302. (877) Entry of name of person garnished on execution and return.-The treasurer shall enter on the execution the name of the person garnished, and return the execution to said court, and the subsequent proceedings shall be the same as on garnishments in cases when judgment has been obtained. (Acts 1890-1, p. 53.)

814

REVENUE LAWS OF GEORGIA

CHAPTER 7
MUNICIPAL LICENSES.l
12-611. (904, 3527) Cities may license pawnbrokers.-Municipal authorities may license pawnbrokers, define by ordinance their powers and privileges, impose taxes upon them, revoke their licenses, and exercise such general superintendence as will insure fair dealing between the pawnbroker and his customers. (Acts 1868, p. 136.)
25-201. (3446) License to do business required by sDlall loan cODlpanies.-No person, firm, .or corporation shall engage generally, regularly, or collaterally to any other business, in the business of making loans on household or kitchen furniture, household goods, wearing apparel, sewing machines, musical instruments, wages, or salaries, or in the business of buying wages or salaries, without first obtaining a license for carrying on such business. (Acts 1904, p. 79.)
25-202. (3447) By WhODl license issued; fee.-The license under which said business shall be conducted shall be issued, if the business is sought to be conducted within the limits of an incorporated city or town, by the officer of '>uch city or town whose duty it is to issue licenses granted by the authority of such corporation; and if without the limits of an iI!corporated city or town, said license shall be issued by the ordinary of the county within which said business is sought to be conducted. The ordinary or officer issuing the license shall receive, for each license so issued, a fee of $1.50, to be paid by the applicant. (Acts 1904, pp. 79, 83.)
1 The General Assembly has power to delegate to municipal corporations authority to impose and collect license taxes. Such license taxes may be either for revenue or regulation, and for such purposes, municipalities are usually permitted by the General Assembly to classify various occupations and impose taxes of different amounts on the separate classes. It will be necessary to examine the charter of each municipality as to the powers and authority granted as to license taxes. For exemption to veterans, see 84-2012, p. 791.

REVENUE LAWS OF GEORGIA

815

25-203. (3448) How license obtained; contents of application. -The applicant for license shall file with the officer authorized to issue it a statement on oath, giving the location where such business is to be conducted, the name and the private and business addresses of the applicant if the licensee is an individual, the name and the private and business addresses of each of the partners if the licensee is a firm, and the name and the private and business addresses of each of its officers if the licensee is a corporation, and, in the case of a corporation, the State under the laws of which it is organized. (Acts 1904, pp. 79, 80.)

25-204. (3449) Bond of licensee; amount; approval.-No license shall be issued to any person, firm, or corporation to carry on the business as specified in this Chapter, until the applicant shall have filed with the ordinary of the county, or with the mayor of the city or town, wherein said business is to be conducted, a bond with good security in the penal sum of $500, payable to the mayor of the city or town, or the ordinary of the county in which said business is to be conducted, and their successors in office, for the faithful performance by the licensee of the duties and obligations pertaining to the business so licensed and the prompt payment of any judgment which may be recovered against said licensee on account of damages or other claim arising directly or collaterally from any loan of money or sale of wages or salary. Said bond shall not be valid until it shall have been approved by the mayor of said town or city or by the ordinary of said county. (Acts 1904, pp. 79, 80.)

25-205... (3450) License not transferable. Duty of licensee on change of location. Public exposure of license.-The license shall not be transfe.rable; and should the licensee change the location of his business, the license shall immediately become void, unless the licensee shall, 10 days before changing the location, file with the officer authorized to issue the license a notice of the proposed change of location. Upon so changing the location the licensee shall have the officer issuing the license indorse upon it a permit authorizing the change. In default of compliance with these provisions the license shall be null and void. The license shall at all times be kept publicly exposed by the licensee on his business premises. (Acts 1904, pp. 79, 80.)

25-217. (3462) Penalty for failure to obtain license.-Any person, firm, or corporation which shall engage generally, regularly,

816

REVENUE LAWS OF GEORGIA

or collaterally to some other business, in the business of making loans or purchasing wages or salaries, as prescribed in this Chapter, without first obtaining a license for carrying on such business in the city, town, or county in which said business is transacted, shall forfeit all interest charged on the loan; and if any person, firm, or corporation shall continue to conduct said business after forfeiture or cancellation of the license under which the same is conducted, such person, each and every member of such firm, or each and every officer of such corporation shall forfeit the license and all interest charged on the loan. (Acts 1904, pp. 79, 83.)

92-4105. (868) Traveling salesmen, when exempt from municipal Hcenses.-The authorities of any municipal corporation shall not levy or collect any tax or license from a traveling salesman engaged in taking orders for the sale of goods where no delivery of goods is made at the time of taking such orders. (Acts 1896, p. 36.)

92-4106. Goods purchased in carload lots for distribution among several purchasers exempted from municipal taxation as dealers. -Any person or persons purchasing guano, meats, meal, flour, bran, cotton seed or cottonseed meal and hulls, in carload lots where the bill of lading for such shipment is taken in the name of an individual and the freight paid pro rata by the owners of said goods or merchandise, such goods or merchandise being procured for the individual use of such person or persons, who shall have had such shipment made as aforesaid, and not for sale by said individuals, shall upon delivery of said car, and the surrender of said bill of lading, be entitled to appor.tion said shipment or shipments between themselves without the payment of a special or license tax to any public corporation or mun:cipality as dealers or distributors of such goods or merchandise as aforesaid. (Acts
1914, p. 147.)

REVENUE LAWS OF GEORGIA

817

CHAPTER 8
MUNICIPAL MALT BEVERAGE, WINE AND ALCOHOLIC LIQUOR LICENSES.
58-716. Municipal licenses for malt beverages.-If aNy business allowed under the provisions of this Chapter1 is proposed to be carried on within the corporate limits of a municipality, the applicant for l:cense shall pay to the proper authority, to be designated by the governing body of such municipality, such annual license fee as may be fixed by the said governing body, which license shall apply to and be required for each brewery or place of manufacture and also for each place of wholesale and retail distribut:on; and it is further provided that when any of the above described businesses are licensed by municipal authority, that no county license fee shall be required by county authority. (Acts 1935, p. 76.)
58-719. Municipal taxes.-Nothing herein contained shall prohibit the municipalities of this State from levying any business license taxes on brewers, wholesalers or retail dealers of beverages covered in this Chapter, subject to the limitations herein fixed for retail dealers.~ (Acts 1935, p. 80.)
58-804. License for business of retailing wine in municipality.When any retail business, that is the business of retailing wine, allowed under the provisions of this Chapter is proposed to be carried on within the corporate limits of a municipality, the person, firm or corporation desiring to engage in the business of retailing wine shall be required to pay to the proper authority designated by the governing body of such municipality such license fee as may be fixed by the said governing body, which license
1 This section refers to Chapter 58-7 on Malt Beverages, see 58-701, et cetera, p. 79.
2 This section also refers to the licensing of Malt Beverage Dealers. See 58-733, and 58-734 as to penalty when license is not applied for within 15 days after expiration 01. license.

818

REVENUE LAWS OF GEORGIA

shall apply to and be required for each place of retail distribution in said municipality. When any of said businesses retailing
said wines are licensed by municipal authority, no county license fee shall be required in addition thereto.1 (Acts 1941, pp. 234, 235.)

1 This section applies to the sale of domestic wines. The municipality is permitted, however, to charge a license for the sale of any type of wine. See 58932, p. 78.
An 'annual license fee for the sale of alcoholic liquor is also provided in 58-1032, p. 204. Under such section a license must be exhibited to the State Revenue Commissioner from the municipality before a State license can be obtained. The Revenue Act to legalize and control alcoholic liquors also requires municipalities to charge minimum fees for such licenses. See 58-1032, p.204.

REVENUE LAWS OF GEORGIA

819

CHAPTER 9.
PILOT LICENSE.
80101. Boards of Pilotage Commissioners; appointment, terms, vacancies, qualifications.-The corporate authorities of Savannah, Darien, Brunswick and St. Mary's shall each have power to appoint a Board of Pilotage Commissioners (hereinafter referred to as the commissioners), consisting of seven commissioners, each appointed for a term of seven years. Where no commissioners are now in office, the terms of the commissioners first hereafter appointed shall be one, two, three, four, five, six and seven years respectively and every year thereafter one commissioner shall be appointed for a term of seven years to succeed the' commissioner whose term has expired; commissioners holding office at the time of the passage of this Chapter shall continue to hold office for the remainder of the terms for which they were appointed and at the expiration of each term one commissioner shall be appointed by the corporate authorities for a term of seven years to succeed the commissioner whose term has expired. Vacancies occurring for any reason before the expiration of a term shall be filled by appointment by said corporate authorities for the unexpired term. Only ship agents, exporters, merchants, or other persons not pilots who are engaged in or are familiar with marine shipping and with the requirements of their respect:ve ports shall be appointed commissioners of Pilotage. (Acts 1945, pp. 279, 284.)
80-102. Area for which each Board appointed.-The commissioners to be appointed by the corporate authorities of Savannah shall be appointed for the bar of Tybee and the river of Savannah and the several bars and inlets north of Sapelo Bar. Commissioners to be appointed by the corporate authorities of Darien shall be appointed for Sapelo Bar and the Altamaha River and the several bars and inlets south of Sapelo Bar as far as St. Simon's Bar. Commissioners to be appointed by the corporate authorities of Brunswick shall be appointed for the bar of St. Simon's and Turtle River and St. Andrew's Bar and the several bars and inlets north of and including the Great Satilla River. Commissioners to

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be appointed by the corporate authorities of St. Mary's, shall be
appointed for the bar of St. Mary's and all bars and inlets between St. Mary's Bar and St. Andrew's Bar. (Acts 1945, pp. 279, 284.)

80-103. Licensing of pilots. Number of pilots. Fees prohibited
except to licensed pilots.-.-The commissioners at each of the ports
of this State are entitled to license during good behavior such citizens of the' United States of good character as they shall think fit to act as pilots in conducting vessels inward to and outward from the several ports and rivers for which they shall be licensed. Any pilot who is now licensed shall continue to act under his present license until said license is revoked or he is suspended or he is retired as herein provided. No additions shall be made to the present number of licensed pilots until the number shall not exceed 11 for the port of Savannah, three for the port of Doboy and Darien, five from the the port of Brunswick, two for the Great Satilla River and two for the port of St. Mary's. Thereafter when vacancies occur, the commissioners for the port ~t which the vacancy occurs may grant licenses as pilots until the number of licensed pilots reach the number allowed by this section for that port or river. No person other than a duly licensed pilot shall be entitled to receive any fee, gratuity or reward for conducting or piloting any vessels inward or outward from any of the ports, rivers or harbors for which pilots may be licensed under the terms of this Chapter. (Acts 1945, pp. 279, 285.)

80-104. License and oath of pilots.-The license to a pilot must

be in the form of a certificate of his appointment, which must be

signed by a majority of the commissioners, or by their chairman

by their direction, and each pilot, on receiving his license, shall

take and subscribe an oath in the following form: "I, A. B., ap-

pointed pilot for the port and harbor oL

, do

swear that I will faithfully, according to the best of my ability,

perform the duties of a pilot in and for said port and harbor

oL

, and will at all times-wind, weather

and health permitting-use my best efforts to repair on board

every vessel I shall see, and conceive to be bound for, coming

into, or going out of said port or harbor, unless I am well assured

there is some other licensed pilot on board the same; that I will, from time to time, make the best dispatch in my power to convey

any vessel committed to my charge coming into or going out of

said port or harbor; and will at all times well and truly observe,

fulfill, and follow to the best of my skill and judgment, all such orders and directions as I may receive from the commissioners in

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821

all matters and things relating to the duty of a pilot." (Acts 1945, pp. 279, 285.)

SO-I 05. Bonds of pilots.-Every pilot licensed as provided for in this Chapter, shall before receiving his license, make and de-
liver to the commissioners a bond, payable to the chairman of the board and his successors in office, in the penal sum of $2,000, with security to be approved by the Commissioners and with the condition faithfully to perform his duties as pilot, which bon~ shall be renewable at the discretion of the commissioners with such security or additional security as they may require. All bonds heretofore given in pursuance of the provisions of existing law and in effect at the time of the passing of this Chapter are hereby continued in full force and effect. Suits on bonds hereinbefore provided for may be brought in any court having jurisdiction
thereof without any order for that purpose by any person or vessel endangered or endamaged by the misconduct, carelessness or neglect of the pilot. (Acts 1945, pp. 279, 286.)

80-106. Removal, suspension and retirement of pilots.-The commissioners may suspend any pilot or deprive him of his license or assess against him such fines and other penalties as they may think best, upon evidence satisfactory to them of negligence, unskillfulness, inattention to duty, intemperance, addiction to the use of drugs, mental derangement, misconduct or willful violation of any of their rules or regulations, subject to the right of said pilot to appeal as hereinafter provided. Pilots for their respective ports shall be honorably retired at age 65, and no pilot who has been so retired shall thereafter be entitled to act as a licensed pilot; provided that no pilot shall be compulsorily retired at age 65 unless there be in .effect a pension system for pilots of the port at which he' serves.1 (Acts 1945, pp. 279, 286.)

80-107. Master pilot.-The commissioners of pilotage may appoint one of the active pilots to be the master pilot and to have
1 All fines and forfeitures collected by the commissioners, or so much thereof as may be necessary, shall be applied toward the payment of the expenses of the Board. (Acts 1945, pp. 279, 293.) The commissioners are authorized, in their own names or in that of their chairman respectively as such, to sue for and recover, to their own use and the improvement of navigation, any forfeiture which may acerue under this Chapter, which is not otherwise specifically appropriated. (Acts 1945, pp. 279, 294.)

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charge of the pilots, and as representative of the commlSSlOners to see that its rules and regulations are complied with. (Acts 1945, pp. 279, 287.)

80-108. Rules and regulations for government of pilots. Revising and grading pilotage fees.-The commissioners shall prescribe rules and regulations for the government of pilots and the fees which may be charged for their services and shall, from time to time, revise and grade pilotage fees, both inward and outward when, in their judgment, it is necessary to do so. All existing rules and regulations and all fees now prescribed by the commissioners shall remain in effect until changed as herein provided. (Acts 1945, pp. 279, 287.)
80-109. Liability of vessels for pilotage fees.-Any vessel which is not exempt under the laws of the United States or the provisions of this Chapter from the payment of pilotage fees to which the services of a pilot are tendered or any vessel which accepts the services of a pilot, shall be liable to the pilot whose services are rendered or accepted, as the case' may be, for the payment of the full inward and outward pilotage fees fixed by the commissioners, and any such vessel which calls at the bar of any of the ports or rivers hereinbefore named in ballast seeking for orders, and which does not load but leaves in ballast, or which, having loaded at any of the said ports or rivers, returns thereto because of strei'lS of weather or because it is damaged or disabled, without completing the voyage, and any such vessel which shall touch off the bar of any of said ports or rivers for instructions, shall be liable to the pilot who delivers letters, orders or instructions to her, or to the pilot whose services she accepts, for one half the inward and outward pilotage fees fixed by the commissioners; provided, however, that coastwise vessels, which are not exempt under the laws of the United States from the payment of pilotage feeR, which have paid the inward pilotage fee for that trip, may pay to the pilot entitled to the inward pilotage fee an annual license fee of 25 cents per registered ton, which shall exempt said vessel from the compulsory employment of a pilot and the payment of the pilotage fees at said port for a period of 12 months, unless the services of a pilot are accepted. Any vessel which is in the port at which she has paid said license fee, at the expiration of the 12 months for which same was granted, may apply for a new license within 90 days thereafter and, on payment of said license fee of 25 cents per registered ton, shall receive a new license to run for 12 months from the date of the expiration of the old license:

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823

Provided, further, that any coastwise vessel not exempt under the laws of the United States from the payment of pilotage fees which is changing ports of this State shall pay the inward pilotage fee at the first port of entry and the outward pilotage fee at each port of this State at which she may load or discharge cargo, in whole or in part. Any pilot who brings any vessel to anchor shall give proper directions for mooring her and for her safe-riding and, if required by the master, shall dock her, and he shall not be entitled to additional compensation therefor. (Acts 1945, pp. 279, 287.)

80-9901. Penalty for acting as pilot without license or for interfering with licensed pjlot"-If any person, having no authority or license to act as pilot or who, having had such authority, has had it suspended or revoked, shall pilot or conduct any vessel inward to or outward from any of the ports, rivers or harbors of this State
and any person who interferes with or disturbs a licensed pilot in the performance of his duty, shall be guilty of a misdemeanor, provided, however, that any person may assist a vessel in distress, which has no pilot on board if such person shall deliver up the vessel to the first licensed pilot who comes on board and offers to conduct it. (Acts 1945, pp. 279, 285.)

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CHAPTER 10.
NAVAL STORES AND LUMBER INSPECTION FEES,1
5.1601.(1843) Inspectors of and regulations as to lumber and naval stores.-Inspectors may be appointed, their duties presscribed, their fees fixed, and inspection and marking regulations adopted, by the corporate authorities of any city, for the inspection of pitch, tar, turpentine, rosin, staves, shingles, timber, wood, and lumber, for measuring and gauging the said articles, or any of them, within the ~imits of said cities; and the same power may be exercised by the ordinary of every county, outside the limits of such town, and within the limits of such county: Provided, such regulations be not inconsistent with the following provisions:
1. No person shall be permitted to inspect, measure, or gauge, except such as may be regularly appointed, under a penalty of $500 for every offense, one-half to go to the informer, and the other half to the corporation or court having the appointment of inspectors. Every person so appointed shall be required to take an oath or affirmation faithfully to perform the duties of the office to the best of his skill and ability, and shall moreover give bond and security for the: faithful ~ischarge of the duties thereof. All vacancies may be filled by the appointing power. (Act 1794, Cobb, 22. Act 1823, Cobb, 210.)
2. In all seaport towns where timber or lumber is brought for exportation, or otherwise, the same shall be inspected and measured, and bills for such measurement shall be made out in superfic;ial measurement. (Acts 1799, Cobb, 23.)
3. All square timber shall be measured as follows: The length shall be counted from pinhole and the size from the middle of the stick, taking the smallest side and the face, throwing off fractions, and allowing one half of the wane-edge on the side and face; and other flatted timber, usually known as saw or mill logs, shall be measured one half from the smallest end.
1 Although this Chapter provides for the appointment of a State Inspector of Naval Stores, the inspections set out are local or sectional. The fees provided are accordingly set out in this part.

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825

4. All sticks which are rotten, hollow, split, or broken shall be declared refuse by the inspector, and the seller shall only be allowed one-half the measurement; but if the defect be at or near the end, only so much as is defective shall be declared refuse.
5. The hook to the dip-rod shall not be less than 1% inches
long.
6. Ranging timber, scantlings, and boards shall be deemed merchantable only when they have square edge1?, and are sound and without decay; nevertheless, if any scantling or board to be measured and inspected shall be split, decayed, or fractured more than two feet, and less than six feet from the end thereof, such split, decayed, or fractured part shall be left out and not counted in the measurement. (Act 1794, Cobb, 22.)
7. Heading shall be 2% feet long, six inches broad, one inch thick on one edge, and not less than three-quarters of an inch on the other edge, round and free from decay, worm or knot holes; shingles to be 22 inches long, not less than 3% ,inches wide, a halfinch thick at the thick end, not decayed, and free from worm or knot holes. (Act 1794, Cobb, 22.)
8. Pipe, hogshead, and barrel staves shall be considered merchantable only when conditioned as follows: Pipe staves to be at least 54 inches in length, three inches in breadth, and one inch thick on the thin edge, sound and free from worm or knot holes; hogshead staves to be 43 inches long, three inches broad, and not less than three-quarters of an inch thick on the edges, sound and free from worm or knot holes; barrel staves to be 2% feet long, three inches wide, and not less than three-quarters of an inch on their edges, sound and free from worm or knot holes. (Act 1816, Cobb, 24.)
9. Every cord of fire wood shall measure eight feet in length, four in breadth, and four in height. Any person to whom such wood is offered for sale, who may suspect any deficiency, shall have the right to have the same measured and corded by any sworn inspector or measurer of the place; and in caSe of any deficiency appearing, the seller shall, besides paying the fees of the inspector, make good the deficiency without delay, or forfeit, before any court having jUl":sdiction, the sum of $2 for every cord so deficient; in case of no deficiency appearing, the fees of the inspector or measurer shall be paid by the buyer. The corporate authorities of any town, or city may make such further regulations on this subject as to them shall appear proper to insure the objects of this section. (Acts 1766, Cobb, 12.)

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5-1602. (1839) Pitch, tar, etc, to be inspected before it is shipped.-No person shall ship or put on board any vessel for exportation any pitch, tar, rosin, or turpentine before the same is inspected and marked, provdied there be at the port of exportation a sworn
inspector of such articles, on pain of forfeiting $1 for every bar-
rel so shipped, one-half to go to the informer, and the other half to the use of the town or place of exportation. The true contents and quality of every barrel of such articles must be branded on the barrel. ( Act 1766, Cobb, 11.)

5-1603. (1840) Quality, etc., of turpentine barrels.-Every barrel of soft turpentine shall be formed of good and sufficient staves, three-quarters of an ,:nch thick, not exceeding five inches wide, not less than 30 nor more than 32 inches long; the head not less than
one nor more than 1 Y2 inches thick, and the barrel secured with
12 good hoops.
5-1604. (1841) Barrels of turpentine, how marked.-Each barrel of soft turpentine, after inspection, if found in conformity to the foregoing provisions, shall be branded or marked by the inspector as follows: The pure or v:rgin turpentine with the letter "V"; the yellow dip, "S"; the hard, "R."
5-1605. (1842) Powers of corporate authorities of seaport towns. -The corporate authorities of -any seaport town may make such further regulations for the inspection of rosin, pitch, tar, and turpentine, and for the discovery of fraud in making and vending sa;d articles, as to said authorities respectively shall seem proper.

5-1606. (1834) Lumber inspectors.-No corporate authority, court, or other corpora1/on having the appointment of inspectors of lumber or timber, shall appoint any other class of inspectors of lumber or timber than those recognized and authorized by the Code. (Acts 1876, p. 32.)

5-1607. (1836) Fees of lumber inspectors.-No corporate authority, corporation, or court having the appointment of inspectors, shall have power to authorize or empower inspectors and measurers of lumber and timber to charge more than 25 cents per 1,000 feet for inspecting, measuring, and trimming lumber and timber. (Acts 1876, p. 32.)

5-1608. (1838) Fees for receiving lumber and for boomage.The fee for receiving lumber shall not exceed three cents per 1,000

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827

feet, which fee shall be charged only at the time of receipt, and the fee for boomage shall not exceed 30 cents per day for each raft. (Acts 1876, p. 33.)

5-1610.(1833) Charges for inspection.-No corporate authority, corporation, or ordinary having the appointment of naval stores inspectors shall have the power to authorize or empower inspectors to charge more than six cents per barrel for inspecting rosin, including weighing, inspection, and cooperage, nor more than nine cents per barrel for inspecting spirits of turpentine, including gauging, inspection, bunging, and cooperage: Provided, that no inspector shall be compelled to make an inspection of rosin or spirits of turpentine until these fees are first paid. (Acts 1887, p. 110.)
5-1611. (1815) Supervising inspector; appointment, qualification, and term of office.-The Governor shall appoint a competent person, who shall be a citizen of the State, to be the supervising inspector of naval stores, and who shall be skilled in the inspection of and familiar with the grades of naval stores and competent to detect adulteration thereof. No person shall be appointed supervising inspector of naval stores, who is a producer, factor, f)T buyer of or dealer in naval stores, or employed by or connected in business with any such producer, factor, buyer, or dealer in naval stores. He shall hold his office for four years from and after h;s appointment. (Acts 1903, pp. 77, 79.)
5-1612. (1818) Supervising inspector to give bond.-The supervising inspector of naval stores shall give bond in the sum of $5,000, with at least two good and sufficient securities, payable to the State, conditioned for the faithful discharge of all the duties of his office, and the bond, before being accepted, shall be approved by the Attorney General and the Governor, and filed in the office of the Secretary of State. (Acts 1903, pp. 77, 80.)

5-1613. (1817) Where supervising inspector shall have his of-
fice.-The supervising inspector of naval stores shall haye his off~ce in the part of the State receiving the largest amount of naval stores for sale or shipment. (Acts 1903, pp. 77, 79.)

5-1614. (1819) Compensation of supervising inspector.-The supervising inspector of naval stores shall receive as compensation

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for his services one-fourth cent for each barrel of rosin or spirits of turpentine which may be inspected under the laws of this State; for a basis of said fee a barrel when applied to spirits of turpentine shall be 50 gallons, and the term spirits of turpentine shall include all spirits of turpentine mentioned in this Chapter. A barrel, when applied to rosin, shall be 280 pounds, and said fee shall be reckoned on this basis. Said fee shall be paid equally by the buyer and seller of such naval stores. In case of naval stores shipped in packages or receptacles other than barrels, his compensation shall be reckoned upon the basis of barrels or fractions thereof, in the samE: manner as is provided for the payment of fees of inspectors under like conditions. He shall have the right to recover from any person or corporation the fees allowed him in appropriate proceedings in any court having jurisdiction thereof. (Acts 1903, pp. 77, 80.)

5-9944. (651 P. C.) Unlawful charges for inspection; penalty. -Any inspector of naval stores charging and demanding more than six cents for inspecting a barrel of rosin, or more than nine cents for inspecting a barrel of spirits of turpentine, shall be guilty of a misdemeanor. (Acts 1887, p. 110.)

5-9945. (646 P. C.) Excessive charge for inspecting lumber and timber.-No corporate authority, corporation, or court shall authorize inspectors and measurers of lumber and timber to charge more than 25 cents per 1,000 feet for inspecting, measuring, and trimming lumber and timber; if any such inspector or measurer shall charge more than that sum, he shall be guilty of a misdemeanor. (Acts 1876, p. 32.)

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829

CHAPTER 11.
REVENUE FROM INCOME ANTICIPATION CERTIFICATES.l
87-801. Short title.-This Chapter may be cited as the Revenue Certificate Law of 1937. (Acts 1937, p. 761.)
87-802.. Defiaitions of terms.-Wherever used in this Chapter, unless a different meaning clearly appears from the context:
(a) The term "undertaking" shall include the following revenue-producing undertakings or any combination of two or more of such undertakings, whether now existing or hereafter acquired or constructed:
(1) Causeways, tunnels, viaducts, bridges, and other crossings;
(2) Highways, parkways, airports, docks, piers, wharves, terminals and other facilities;
(3) Systems, plants, works, instrumentalities, and properties: (i) used or useful in connection with the obtaining of a water supply and the conservation, treatment and disposal of water for public and private uses; (ii) used or useful in connection with the collection, treatment and disposal of sewage, waste and storm water; together with all parts of any such undertaking and all appurtenances thereto, including lands, easements, rights in land, water rights, contract rights, franchises, approaches, dams, reservoirs, generating stations, sewage disposal plants, intercepting sewers, trunk connecting and other sewer and watermains, filtration works, pumping stations, and equipment;
1 Municipalities also receive revenue from various charges made for services, such as water and in some cases electricity, garbage collection and other services of this nature. The General Assembly under a recent Act permits municipalities to anticipate the income received from charges made for services. This provision enables municipalities to secure substantial sums without making any tax levy for same. Municipal corporations are, however, prohibited by the Constitution from becoming stockholders in any company, corporation or ass/)ciation, except those which are operated for purely charitable 1'-\rposes, see 2-5801, p. 870.

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(4) Dormitories, laboratories, libraries and other related facilities;
(5) Parks, golf links and fairways, tennis courts, swimming pools, playgrounds, athletic fields, grandstands and stadiums, and buildings to be used for various types of sports, including baseball and football, build:ngs to be constructed and used for the housing of exhibits for fairs and educational purposes; buldings to be used for the housing of livestock, horses, cattle, swine, poultry and agricultural exhibits for exhibition purposes; the erection and construction of buildings to be used for amusement purposes or educational purposes or a combination of the two; and also such buildings to be used for fairs, expos:tions or exhibitions in connection therewith.
(b) The term "municipality" shall mean any county, city or town of the State.
(c) The term "governing body" shall mean the board, commission, council, or other local legislative 1::10dy of a mun:cipality. (Acts 1937, pp. 761, 762; 1939, pp. 362, 363.)

87-803. Additional powers.-In addition to the powers which it may now have, any municipality shall have power under th:s Chapter: 1
(a) To acquire by gift, purchase, or the exercise of the right of eminent domain, to construct, to reconstruct, to improve, to better, and to extend any undertaking wholly within or wholly without the municipality, or partially within and partially without the municipality; and to acquire by gift, purchase, or the exercise of the right of eminent domain, lands, easements, rights in lands, and water rights :n connection therewith;
] Under Chapter 87-501a, counties, municipalities, or other political subdivisions having an outstanding bonded indebtedness issued prior to the Constitution of 1945, and where such bonded indebtedness has matured, or is about to mature and such county, municipality or political subdivision does not have funds available to meet the payment of said indebtedness, the authorities of such county, municipality or political subdivision may apply to the Refunding Bond Commission, created' by said Act, for authority to issue refunding bonds for such bonded indebtedness. Before such bonds can be sold, however, the authorities of the county, municipality or political subdivision are required to levy a tax upon all property within the area of such political subdivision sufficient to pay interest of such refunding bond and the principal amount thereof as it matures.

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831

(b) To operate and maintain any undertaking for its own use, for the use of public and private consumers, and users within and without the territorial boundar~es of the municipality;
(c) To prescribe, revise, and collect rates, fees, tolls, or Iv.larges for the services, facilities, or commodities furnished by such undertak:ng; and, in an~icipation of the collection of the revenues of such undertaking, to issue revenue anticipation certificates to finance in whole or in part the cost of the acquisition, construction, improvement, bette:rment, or extension of any undertaking;
(d) To pledge to the punctual payment of said certificates and interest thereon all or any part of the revenues of such undertaking (including the revenues of improvements, betterments, or extensions thereto thereafter constructed or acquired as well as the revenues of existing systems, plants, works, instrumentaEties and properties of the undertaking so improved, bettered or extended), or of any part of such undertaking;
(d-1) To fix the value of existing undertakings at the time the school district, county, city or town des~res to reconstruct, improve, better or extend such undertaking, and to pledge to the payment of the revenue-anticipation certificates and the interest thereon, issued for said undertaking under this Chapter such part of the revenues of such undertaking as the cost of the reconstruction, improvement, betterment, or extension of the undertaking bears to the said cost plus the value of the existing undertaking before reconstruction, improvement, betterment or extension. The provisions of this subsection shall not be construed to restr:ct or limit the powers granted in subsection (d) of this section.
(e) To make all contracts; execute other instruments; and do all things necessary or conven:ent in the exercise of the powers herein granted, or in the performance of its covenants or duties, or in order to secure the payment of its certificates: Provided, no incumbrance, mortgage or other pledge of property of the municipality is created thereby: and, prov;ded, no property of the municipality is liable to be forfeited or taken in payment of said certificates: and, Provided, no debt on the credit of the municipality is thereby incurred in any manner for any purpose. (Acts 1937, pp. 761, 762; 1939, pp. 362, 365.)

87-804. Procedure for authorization of undertaking and revenue anticipation certificates.-The acquisition, construction, reconstruction, improvement, betterment, 01' extension of any undertaking, and the issuance, in anticipation of the collection of the revenues of such undertaking, of certificates to provide funds w

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REVENUE LAWS OF GEORGIA

pay the cost thereof, may be authorized under this Chapter by
resolution or resolutions of the governing body which may be adopted at a regular or special meeting by a majority of the mem-
bers of the governing body. Unless otherwise provided therein, such resolution or resolutions shall take effect immediately and need not be laid over or published or posted. The governing body :n determining such cost may include all costs and estimated costs of the issuance of said certificates; all engineering, inspection, fiscal, and legal expenses, and interest, which it is estimated will accrue during the construction period and for six months thereafter, on money borrowed or which it is estimated will be borrowed pursuant to this Chapter. (Acts 1937, pp. 761, 764.)

87-805. Certificate provisions.-Revenue anticipation certificates may be issued under this Chapter in one or more series; may bear such date or dates; may mature at such time or times, not exceeding 30 years from their respective dates; may bear interest at such rates, not exceeding 6 per cent. per annum, payable at such time or t:mes; may be payable in such medium of payment at such place or places; may be in such denomination or denominations; may be in such form either coupon or registered; may carry such registration, conversion, and exchangeability privileges; may be subject to such terms of redemption with or without premium; may be declared or become due before the maturity date thereof; may be executed in such manner; and may contain such terms, covenants, assignments and conditions as the resolution or resolutions authorizing the issuance of such certificates may provide. Said certificates shall be sold at not less than par. All certificates issued under this Chapter bear'ing the signature of officers in office on the date of the signing thereof shall be valid and binding notwithstanding that before the delivery thereof and payment therefor, such officers whose signatures appear thereon shall have ceased to be officers of the municipality ,issuing the same. Pending the preparation of the definitive certificates, interim receipts, in such form and with such provisions as the governing body may determine, may be issued to the purchaser or purchasers of certificates to be issued under this Chapter. Said certificates and interim receipts shall be negotiable for all purposes, and said certificates shall be and are hereby declared to be nontaxable for any and all purposes.1 (Acts 1937, pp. 761, 764.)
1 Municipalities with the State, counties and other political divisions may
secure revenue through the sale of bonds after an election is held. Inasmuch
as this revenue must be expended for the specific purpose covered by the elec-
tion, the provisions as to obtaining such revenue have been omitted, together
with other provisions of this Chapter.

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833

PART XVI.
DISTRICT REVENUE.1
CHAPTER 1.
SCHOOL DISTRICT TAXATION.
32-1101. Each county to compose one school district; manage. ment hy County Board of Education.-Pursuant to the amendment to the Constitution adopted in 1945, each county of this State, exclusive of any independAnt school system now in existence in a county, shall compose one school district and shall be confined to the control and management of a county board of education. (Acts 1919, p. 333; 1946, pp. 206, 209.)
32-1104. Local school trustees, appointment, qualifications, tenure, officers.-The county board of education of each county, exclusive of those counties having local school systems created prior to the adoption of the Constituntion of 1877, may within 30 days from the enactment of this law appoint not less than three nor more than five local school trustees for each school in the county. Each person so appointed shall be a freeholder and mani-
1 Government in a Democracy is divided into a large number of units. After the State the more permanent units are counties, municipalities, townships and school districts. We have never had townships in this State, but the other three units occupy a well defined area which have a legally authorized organization and governing body with power to provide certain public or governmental services including legal and actual power to raise either all or a part of its own revenue. Most of the governmental services in our State are rendered by either the state, county, municipality or school district. The Legislature may permit, though, taxation by other units, subject to the provisions of the Constitution, and allow them to render certain specified services. This has been only allowed, however, in a few instances.

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festly interested in education, and be a resident of the county where he is appointed. Each person so appointed shall have a term of four years, and should any vacancy occur due to death, resignation, change of regidence from the county where appointed, or otherwise the county board of education shall, at its next regular meeting after such vacancy occurs, appoint a successor to fill said vacancy. The trustees so elected or appointed shall elect one of their members as chairman and another as secretary. All trustees shall serve without compensation: Provided, nevertheless, the trustees of each school district as constituted prior to August 7, 1945, shall be the trustees of each school in said district until their respective terms expire.l (Acts 1946, pp. 206, 209.)

32-1105. Same; duties; transfer of funds by treasurer of former trustees.-The duties of the school trustees appointed or elected by the county board of education, as aforesaid, shall be advisory in nature. They shall make recommendations to the county board of education as to budgets, employment of teachers, and other authorized employees, and as to other matters relating to the school of which they are trustees. Such recommendations shall be merely advisory and the county board of education is not bound to observe or follow the same. They shall serve without compensation. The bonded treasurer of each consolidated or local school district now serving as such shall, within 30 days from the effective date of this section, turn over to the county board of education all school funds now held by him or deposited in his name or in the name of the local or consolidated school district in any county or State depository, either derived from maitenance tax or from taxes levied to retire bonded indebtedness of the school districts in which he serves, and shall take a receipt therefor from the secretary of the county board of education, and shall also turn over to said board all books, papers, receipts, documents and other property belonging to the school district of which he is treasurer. Upon the failure of said treasurer to do so, the county board of education may, by mandamus, compel him to do so. (Acts 1946, pp. 206, 210.)
lOne of the most important functions of a State Government is to provide
for the education of its citizens. In carrying out this duty, the General Assembly
appropriates funds for the operation of the schools, colleges, and the State Uni-
versity from the revenue received by the State. These funds are supplementary
to the funds set out in this chapter, as this State has not assumed the responsi-
bility for the operation of our public schools as has been done in some of the
other States. For constitutional provisions as to taxation for education see Sec-
tion 2-7501, p. 876.

REVENUE LAWS OF GEORGIA

835

32-1106. Collection of school taxes by county tax collector; commissions.-The county tax collector shall continue to collect unpaid county school taxes formerly levied and payable under the provisions of this section, and shall be entitled to commission of
2% per cent. for collecting the same. He shall pay over to the board of education all moneys collected for the schools once a month. He shall also collect all county school taxes levied under the authorityof Article VIII, Section XII, Paragraph I ( 2-7501) of the Constitution of this State, upon which collections he shall receive a commission of 2 1/2 per cent. He shall likewise pay over to the county board of education once a month, all moneys collected under such levies. In those counties where the tax colle~ tor or tax commissioner is on a salary basis the fees herein provided for shall be collected by him and paid over to the proper
fiscal authorities. (Acts 1946, pp. 206, 211.)

32-1107. Election expenses.-The expense of an election held in a county or district to determine whether there shall be local taxation for the support of common or public schools, as provided for by the preceding section, shall be paid by the county and shall not be taken from the common or public school fund. (Acts 1919, p. 338.)

32-1109. Local tax election for municipalities.-Any mUnICIpality alJthorized by law to establish and maintain a system of public schools by local taxation, in whole or in part, and which is not now specifically au:;horized to hold an election on the question of local taxation for school purposes, shall have the right to submit the question of local tax for public schools to the qualified voters of the municipality. Upon petition of one-fourth of the qualified voters of such municipality, the municipal authorities shall order an election to be held not earlier than 40 days after receiving such petition. Notice of such election shall be published in a newspaper in the municipality at least once a week for two weeks before the election, or if there be no such newspaper, then notice of such election shall be posted in at least three conspicuous places within the municipality 10 days prior to the election. Those favoring local taxation for public schools shall have written or printed on their ballot "For local taxation for public schools," ,and those opposed shall have written or printed on their ballots "Against local taxation for public schools." The returns of such election shall be made and the result declared, as prescribed for other elections in and for the municipality. Twothirds of those voting shall be necessary to carry the election for

836

REVENUE LAWS OF GEORGIA

local taxation. An election for the purpose herein named shall not be held oftener than once every 12 months. (Acts 1919, p. 339.)

32-1111. Local school systems.-Authority is given by the Constitution to municipalities now authorized by law to operate independent school systems to maintain public or common schools in their respective units by local taxation. (Acts 1919, p. 340; 1946, pp. 206, 211.)

32-1113. Transfer to county board of education of records, property, and funds of former local tax districts.-Within 30 days from the effective date of this section" the secretaries of all school districts which formerly levied a local tax for educational purposes shall turn over to the county board of education all of his official books, records, receipts, school funds, vouchers, and other school property held by him, together with all tax digests which he was required to keep. (Acts 1946, pp. 206, 211, 212.)
32-1116. Corporate property subject to taxation.-All property, both real and personal, including franchises, belonging to railroads, telegraph and telephone companies, and to all other corporations which are required to make their returns to the Comptroller General *, which is in the taxable limit of any school district, shall be subject to taxation by said school district" as fully and completely as is the property of the other corporations within such taxable limits. (Acts 1919, p. 342.)
32-1117. Returns of -:=orporate property and distribution for taxation.-It is the duty of every such corporation in addition to the facts now required to be included in their returns to the Comptroller General *, to shoyV' in said returns the value of such corporation's property in each of said school districts through which it runs. For the purpose of enabling such corporation to show in said returns the valu of its property in such school districts, it is hereby made the duty of the county superintendent of schools of each county to furniRh to each such corporation, information as to the boundaries of each school district in which such corporation may have property such as will enable such corporation to determine the amount of its property in such district, and he shall also furnish similar information whenever the boundaries of any school district may be changed.
* Now State Revenue Commissioner, see 92-S'405, p. 3.

REVENUE LAWS OF GEORGIA

837

The rolling stock, franchises and other personal property of said corporations shall be distributed to said school districts on the same basis that rolling stock, franchises and other personal property are distributed to counties and municipalities under the law; that is, as the value of the property located in the particular district is to the whole located property, real and personal, of said corporation, so shall the amount of rolling stock, franchises, and other personal property be distributed for taxing purposes to each school district. (Acts 1919, p. 342.)

32-1118. Other provisions made applicable. County board to recommend school tax rate to fiscal authorities.-All of the other provisions of Chapter 92-27, so far as they can be applied are applicable to the assessment and collection of taxes of all such companies and corporations which are required by law to make their returns to the State Rvenue Commissioner by and for school districts upon the property and franchises of such companies located in such school district and upon the rolling stock, franchises and other personal property distributed under the provisions of this Chapter. The county board of education shall annually recommend to the fiscal authorities of the county the rate of levy to be made for taxes for the support and maintenance of education in the county (exclusive of property located in independent school districts), and likewise notify the State Revenue Commissioner of the rate of the levy to be made on such property in said county for the support and maintenance of education. (Acts 1919, p. 343; 1946, pp. 206, 212.)

32-1123. Transfer to county board of education of books, records, and .property of school district.-The treasurer or the secretary and treasurer shall, within 30 days from the effective date of this section, turn over to the county board of education all official books, records, and vouchers, together with any other property belonging to the school district which he represents. (Acts 1946, pp. 206, 212, 213.)

32-1127. Power to le'"y and collect taxes.-Power is hereby delegated to, and conferred upon, the several counties to levy and
collect taxes for educational purposes in such amounts as the county authorities shall determine, the same to be appropriated to the use of the county board of education, and the educational work directed by them. (Acts 1922, pp. 81, 82.)

..

838

REVENUE LAWS OF GEORGIA

CHAPTER 2.
DISTRICT TAX FOR SCHOOL BUILDINGS.1
32-1401. Powers of County Boards of Education with respect to building and equipping schoolhouses, preparing tax digest, etc. -The county Board of Education of each county shall succeed to and be vested with all of the rights, powers and duties formerly vested in the local or consolidated school district trustees with respect to the building and equipping of school houses in the county, preparing tax digests and furnishing same to the tax collector of the county in the manner formerly provided by 321113. (Acts 1946, pp. 206, 213.)
32-1402. Outstanding bond issues, how dealt with.-In any local or consolidated school district in any county where there is an outstanding bonded indebtedness created for the purpose of building school houses or equipping school houses, the County Board of Education shall, upon the effective date of this Act, become the trustee of all funds which shall have been or may be collected from taxes or received from other sources, for the purpose of retiring the principal and interest on said bonds, or for creating a sinking fund for said purpose. The County Board of Education is charged with the duty of disbursing said funds to the bond holders in accordance with the terms under which the bonds were issued, and the duty of constructing any buildings, acquiring any building sites, or any equipment for which the bonds were issued. The County Board of Education shall also annually, within the time required by law, or the terms of said bond issue, recommended to the fiscal authorities of the county, the levy upon the property subject to taxation in the district originally voting said bonds, such tax as may be necessary to provide a sinking fund for the retirement of said bonds and for paying the principal there-
1 The statutory provsions for securing revenue by the issuing of bonds has been omitted as to the State. An exception was made as to counties and municipalities. A further exception is being made as to school districts due to the interest of the people in securing better and more adequate facilities.
1<

REVENUE LAWS OF GEORGIA

839

of and the interest thereon, in accordance with the terms under which said bonds were issued; this to be in addition to the general tax for the maintenance of the schools of said districts.
Within thirty days from the effective date of this Section, the bonded treasurer or bonded secretary and treasurer of each local or consolidated school district in each county, in which there is an outstanding bonded indebtedness for school house bonds, or for equipping school houses, or for acquiring sites and building school houses, shall deliver to the County Board of Education of the county all of his books, papers, digest, documents, receipts, vouchers, and other instruments relating to 'said outstanding bonded indebtedness; and at the same time shall render a statement, under oath, as to the status of said bonds. Said statement shall show the principal amount due on said bonds, the interest due on said bonds, the names and addresses of the bond holders of said bonds, the rate of tax previously levied upon the property of the district for the retirement of said bonds and the interest thereon; the total amount of payments made upon said bonds and the date thereof; the territorial limits and boundaries of the school district in which said bonds are outstanding; and the name and address of the county or State depository in which any sinking fund for the retirement of said bonds is deposited the amount of said sinking fund and the name in which said sinking fund is deposited. Upon the delivery of said things and statement to the County Board of Education, the local or consolidated school district bonded treasurer or secretary and treasurer shall be considered discharged from any further duties with respect to said bonds or sinking funds, and the County Board of Education shall, within thirty days of such delivery, provide for the auditing of the bond account.
It shall be the duty of the County Board of Education to make a full report to the Grand Jury of the county of any discrepancies revealed by said audit in the bond account and to enlist the aid of the County Attorney in collecting from the bond of said treasurer or secretary and treasurer any funds of said bond account which may have been misapplied, misappropriated, or otherwise improperly dealt with by said official, and to collect the same and pay said mon;es over to the County Board of Education. If the audit of the bond account reveals the same has been properly administered, then there shall be no duty on the part of the County Board of Education to make any report thereof to the Grand Jury of the county. (Acts 1946, pp. 206, 214.)

32-1403. Bonds for Building and Equipping Schoolhouses and purchasing sites therefor, how issued.-Hereafter, w hen any

840

REVENUE LAWS OF GEORGIA

county Board of Education shall deem it to the best interests of education in the county to incur any bonded debt for building,
equipping or purchasing sites for the building and equipping of
school houses, pursuant to Article 7, Section 7, Paragraphs 1 and 2 of the Constitution of 1877, as amended in 1945, the election required shall be calle'd and held in the manner prescribed by
Chapter 87-2, and the bonds shall be validated in the manner provided by Chapter 87-3. The purpose of this amendment is to permit and require the same procedure to be followed in the voting, issuance, levying of taxes for, and the retirement of bonds issued by county Boards of Education for building and equipping school houses, or purchasing site's therefor, as is required in the case of municipalities and other county bonds: Provided, however, that in such elections persons residing within territoriallimits of independent school districts may not participate as qualified voters in said election, and should said election result favorably to the issuance of said bonds, the property located within the limits of an independent school district shall not be subject to taxation for the retirement of any bonds so issued. Acts 1946, pp. 206, 216.)

32-1403.1 Division of county into local schoolhouse districts for
purpose of issuing bonds to build, etc., schoolhouses and to pur-
chase sites therefor; eledion and issuance and validation of bonds. -Whenever the county board of education of any county of this State deems it necessary for the purpose of securing proper school sites and buildings and to the best interest of education in the county, the county board of education shall have the power and authority to divide all of the territory of the county outside of independent school systems established prior to the adoption of the 1945 Constitution, into local subdivisions to be known as local schoolhouse districts. Whenever the county board of education divides the county into local subdivisions the entire county shall be so divided into separate subdivisions. The local subdivisions so set up and established shall be clearly and positively defined by the resolution passed by the board establishing such subdivisions. The same shall be marked off in the manner which the board deems to be most advantageous to the school interest of the county. The
county board of education shall act as officers of such local subdivision, and as such are hereby authorized to incur bonded indebtedness for the purpose of purchasing school sites and for building and equipping, enlarging and repairing schoolhouses in and for such local subdivisions. The bonded indebtedness which the county
board of education is hereby authorized to incur shall be incurred pursuant to Art. 7, Sec. 7, Paragraph 1 and 2 of the Constitution

REVENUE LAWS OF GEORGIA

841

of 1945. (Sections 2-6001, 2-6002.) An election for bonds for such local subdivisions shall be called and held in the manner prescribed by Chapter .87-2, and the bonds shall be validated in the man-
ner prescribed by Chapter 87-3. The purpose of this Section is to permit and to require the same procedure to be followed in the voting, issuance, levying of taxes for, and the retire'ment of bonds issued by the county boards of education for local subdivisions herein established, for building and equipping, enlarging and re-
pairing schoolhouses or purchasing sites therefor, as is required in the case of municipalities and other county bonds. Provided, however, that where the county board of education divides the county into subdivisions and seeks to issue bonds for anyone of the local subdivisions, persons residing outside of the local subdivisions may not participate as qualified voters in said election. Should the election held in a local subdivision result favorably to the issuance of bonds for such local subdivision, the property located within such local subdivision as marked off and established by the county board of education shall be subject to taxation for the retirement of bonds issued by the county board of education for such local subdivision. The property located outside of such subdivision shall not be subject to taxation for the retirement of any bonds issued for the local subdivision: Provided no local school district heretofore bonded shall be altered or changed by the county board of education until said bonds are retired. (Acts 1947, pp. 1186,
1187.)

32-1403.2 Same; declaration of intent and purp08e of la.w.-It is not intended that Section 32-1403.1 shall in any way interfere with the county board of education issuing bonds on a county-wide basis as provided for in Section 32-1403. The purpose of Section 32-1403.1 is to give to the county board of education additional powers so that the county board of education may provide adequate school sites, buildings and equipment in counties, and under circumstances where county-wide bond issues for securing school sites, building and equipping schoolhouses proves inadequate and inequitable because of prior existing bonded indebtedness of local districts or otherwise.1 (Acts 1947, pp. 1186, 1187.)
1 The Act of the General Assembly provided that the provisions of 32-1403.1
and 32-1403 of the Act should not apply in the counties of Polk, Liberty, Long,
Thomas, Union and counties having a population of 200,000 or more to any
independent system covered by Article 8, Section 10, Paragraph 1 of the Constitution. It also provided that If any part of the Act was declared invalid that the other part should not be affected. The Supreme Court on November 13 1947, in the Davis vs. Coffee County Board of Education caSe held that the Acf

842

REVENUE LAWS OF GEORGIA

32-1404. High schools; joint building and maintenance.-Coun, ties and municipalities located therein (having independent school systems supported in whole or in part by local taxation) may contr-act with each other for the joint building and maintenance of high school buildings to be located within such municipalities for the joint use of the children living in such municipalities and those living in the county outside of the limit of such municipalities. (Acts 1923, pp. 98, 99.)

32-1405. Contract for joint building of high school; approval and confirmation.-The contract provided for in the preceding section shall be entered into, in the first instance, by the city board of education and county board of education, or by other authorities by whatever name called, having charge of the educational affairs of the city and county, respectively, upon such terms and conditions as may be agreed on, and shall then be approved and confirmed by the mayor and council and board of county commissioners, or other authorities by whatever name called, having charge of the fiscal affairs of the city and county, respectively. (Acts 1923, p. 99.)
32-1406. Bonds for joint building and maintenance of high schooI.-When the contract has been made and approved, as provided in the two preceding sections, then the authorities of the county and municipality having charge of their fiscal affairs may issue bonds for their proportion of the cost of such buildings, as agreed on, in the manner provided by law for the issuance of bonds by a county or municipality; and the call for election shall provide that if the other contracting party shall fail to carry an election for bonds, for the same purpose, the election for bonds provided f;'r in the call, even if carried, shall not be effective and that all previous acts in connection with the issuance of said bonds shall, in such event, be void and of no effect. (Acts 1923, p. 99.)

32-1407. Levy of taxes to pay bonds, etc.-When an election for the bonds provided for in the preceding section has been carried as provided by law, then the county and municipal authorities may thereafter each levy a tax sufficient to pay the principal and interest of such bonds, issued by each party_ and the cost of maintenance of such building, in addition to any other taxes they are now authorized by law to levy. (Acts 1923, p. 100.)
of March 27, 1947, (Act No. 322, Ga. L. 1947, p. 1186) was in conflict with Article I, Section IV, Paragraph I of the Constitution of this State and therefore
invalid.

REVENUE LAWS OF GEORGIA

843

32-1408. Exclusiveness of preceding sections as to building high schools.-The provisions of sections 32-1404 to 32-1407 shall not be construed to be the exclusive means for the building of high school buildings, but the provisions of said section shall be construed to be permissive and cumulative to any other means now or hereafter provided by law. (Acts 1923, p. 100.)

32-1409. Refunding, retiring, or refinancing schoolhouse bonds of school district.-Where any school district, or consolidated school district, or any independent school district (in cases hereinafter provided) has outstanding schoolhouse bonds, or shall hereafter issue, in accordance with the laws of this State, any such bonds, and it becomes necessary or advisable to refund, retire, or refhi.ance such bonds, the same shall be done in accordance with the procedure and in the manner hereinafter provided. (Acts 1937, pp. 869, 870.)

32-1410. Same; advisability of refunding, etc., to be determined by voters.-The advisability or necessity of refunding, retiring, or refinancing such bonds shall be determined by the qualified voters of the school district concerned, in an election to be held in such district in the manner hereinafter provided. (Acts 1937, pp. 869,
870.)

32-1411. Same; election to be called; notice by publication. -Should the board of trustees of any school district or consolidated school district, or board of education (or corresponding body) in any independent school district, in which a local tax is now or may hereafter be levied for school purposes deem it necessary or advisable to refund, retire, or refinance any outstanding schoolhouse bonded indebtedness of said district, they shall, by written resolution, call an election to be held in said district by giving notice by publication thereof once a week for four weeks previous to said election in the newspaper in which the legal advertisements for the county are published, notifying the qualified voters that on the day named in election will be held to determine the question whether bonds shall be issued by the district for refunding, retiring or refinancing outstanding schoolhouse bonds of such district. (Acts 1937, pp. 869, 870.)
32-1412. Same; contents of notice. They shall specify in said notice what amount of bonds are to be issued, for what purpose, what interest they are to bear, how much principal and interest is

844

REVENUE LAWS OF GEORGIA

to be paid annually, and when they are to be fully paid off. They shall also specify in said notice the amount of bonds and interest, if any, date of issue, rate of interest, and dates due of the outstanding schoolhouse bonds which are sought to be retired, refunded or refinanced. (Acts 1937, pp. 869, 870.)

32-1413. Same; voters' list, how made up.-None but the qualified voters of the district concerned shall be permitted to vote in said election. The tax collector or tax commissioner shall furnish a list of certified registered voters in such school district, or consolidated school district (and in independent school district such list shall be furnished by the proper official of such district), to the managers of the election 10 days before such election is held and after the same has been purged by the board of re'gistrars or proper city officials as the case may be as now provided by law in cases of special elections. (Acts 1937, pp. 869, 871.)

32-1414. Same; election managers.-Said board of trustees or board of education or corresponding body, as the case may be, or a majority of them, shall be the election managers, and if for any reason they fail to act, any three freeholders of the school district or consolidated school district or independent school district may qualify and act. (Acts 1937, pp. 869, 871.)

32-1415. Same; ballots, form of.-The ballots shall have written or printed thereon "for refunding outstanding schoolhouse bonds" or "against refunding outstanding schoolhouse bonds."
(Acts 1937, pp. 869, 871.)

32-1416. Same; polls, opening and closing; disposition of ballots, etc., declaring results.-The polls shall remain open during the hours as now fixed by law for general elections. The ballots cast and the voting list shall be lodged with the board of trustees in the school district or consolidated school district or with the board of education or corresponding body in independent school districts, which said board or body, as the case may be, shall declare the result of said election. The ballots, consolidated returns and the other papers declaring the result of the election shall be filed with the ord;nary of the county, or in the case of independent school district, with the proper official of the municipality or district charged with keeping permanent records. (Acts 1937, pp.
869,871.)

REVENU:E LAWS OF GEORGIA

845

32-1417. Same; election called by one-fourth of voters.-In
addition to the manner provided in section 32-1411 for calling such
an election, should as many as one-fourth of the qualified voters of any such school district file a petition with the board of trustees of any local tax school district, or consolidated school district, or the board of education, or corresponding body in an independent school district, requesting that an election be called for the purpose of submitting the issue as to whether the schoolhouse bonded indebtedness of such district be refunded, retired, or refinanced, it shall become the duty of such board or body to call an election in the same manner as above provided. (Acts 1937, pp. 869, 871.)

32-1418. Refunding, retiring, or refinancing schoolhouse bonds by counties.-All counties in which a local tax is now or may hereafter be levied for school purposes, throughout the entire county, or throughout the entire county except that part embraced within the incorporated limits of a municipality or municipalities are hereby empowered to refund, ,refinance, or retire outstanding schoolhouse bonds of such territory in the same manner and under the same rules and regulations as provided in Section 32-1409 et seq., except that in elections for said territory the manner of holding elections shall be as prescribed in sections 32-1419 to 32-1425, inclusive. (Acts 1937, pp. 869, 872.)

32-1419. Same; petition by one-fourth of voters. Duty of board of education. Election to be called.-When one-fourth of the registered qualified voters of such territory shall file with the board of education of such county, petition asking for an election for the purpose of determining whether or not bonds shall be issued for the purpose of refunding, refinancing, or retiring outstanding school bonds of such territory, the required number of petitioners to be determined by said board of education, it shall be the duty of said board of education to fix the amount, denomination, rate of interest, and dates when due, of the proposed bonds to refund, refinance or retire outstanding schoolhouse bonds of such territory, and the said board of education shall also specify the amount, denomination, rate of interest, and dates when due of the outstanding school bonds which are sought to be refunded, retired or refinanced and call such election in terms of law now provided or which may hereafter be provided for the county issue of bonds except as herein otherwise provided. (Acts 1937, pp. 869, 872.)

32-1420. Same; notice of election.-Said board of education

846

REVENUE LAWS OF GEORGIA

shall order such election to be held at the various polling places throughout the county or throughout the territory to be affected, of which they shall give notice by publication thereof once a week for four weeks previous to said election in the newspaper in which the legal advertisements of said county are published. (Acts 1937, pp. 869, 872.)

32-1421. Same; voters' list, how made up.-None but registered qualified voters residing within the territory to be affected shall be permitted to vote in said election. The tax collector shall furnish a certified list of registered voters in such county or in the territory to be affected, to the managers of the election, 10 days previous to said election, and after the same has been purged by the board of registrars, as now provided by law in cases of special election. (Acts 1937, pp. 869, 873.)
32-1422. Same; ballots, form of.-The ballots cast shall have written or printed thereon "For refunding outstanding schoolhouse bonds" or "Against refunding outstanding schoolhouse bonds." (Acts 1937, pp. 869, 873.)

32-1423. Same; election managers.-The managers of the election. including such clerks as may be necessary, shall be appointed by the ordinary. (Acts 1937, pp. 869, 873.)
32-1424. Same; p,olls, opening and closing; returns.-The polls shall remain open during the hours as now fixed by law for general elections. The returns of the election, including all ballots cast, tally sheets, voters' lists and other papers relating to the election, shall be made to the ordinary, who shall on the day following said election consolidate the vote and declare the result. (Acts 1937, pp. 869, 873.)
32-1425. Same; when refund,ing bonds to be issued; sale of bonds.-In the event that two-thirds of the votes cast at such election shall be in favor of refunding "outstanding schoolhouse bonds" and such two-thirds is also a maj ority of all the voters qualified to vote in said election, then the refunding schoolhouse bonds shall, after validation, as herein provided, be issued, sold or exchanged under all of the regulations now provided for the sale of school district bonds, under section 32-1403 of the Code of 1933, or herein provided for the sale or exchange of such refunding bonds. (Acts 1937, pp. 869, 873.)

REVENUE LAWS OF GEORGIA

847

32-1426. Same; proceeds of sale in trust.-The proceeds shall be turned over to the board of education in trust for the purpose or purposes provided in section 32-1409 et seq. (Acts 1937, pp. 869, 873.)

32-1427. Same; tax lev:ies to payoff bonds.-The county authorities, in levying and assessing taxes for the purpose of paying the interest and retiring and paying off said bonds shall, in the event that the entire county is not embraced within the area or territory in which said election is held, levy and assess such taxes only against the property located within the area or territory within which said election is held. For the purpose of taking care of and uaying the principal and interest of such refunding schoolhouse bonds, the board of education shall recommend, and the board of county commissioners or ordinary, as the case may be, shall levy upon the property subject to taxation in the entire county or in the area of territory within which said election is held, such tax as may be necessary to provide a sinking fund for the retirement of said bonds and for paying the principal thereof and the interest thereon; this to be in addition to the general tax for the maintenance of the schools of said county or territory. (Acts 1937, pp.
869, 873.)

32-1428. Same; paying off county bonds when holders refuse to selL-The manner of paying off the outstanding schoolhouse bonds with the proceeds of the sale of the refunding schoolhouse bonds, or exchange of bonds, and sinking fund provided in cases where holders of outstanding bonds fail or refuse to sell, exchange or surrender the same, for cancellation, shall be the same as provided in section 32-1409 et seq. for other school districts. (Acts 1937, pp. 869, 874.)
32-1429. Declaration of result of election; issuance of refunding bonds.-At any election called and held as herein provided should as many as two-thirds of the qualified voters voting in such election (provided such two-thirds so voting shall be a majority of the registered voters), cast their ballot in favor of the issue "for refunding outstanding schoolhouse bonds," the officials as named above shall so declare the result; and such officials shall have the power and authority, after validation as hereinafter provided, to issue such refunding schoolhouse bonds for sale or exchange for the purpose of retiring the outstanding schoolhouse bonds in the district under all of the regulations now provided by law for school district bonds. (Acts 1937, pp. 869, 874.)

848

REVENUE LAWS OF GEORGTA

321430. Tax levy to provide sinking fund to retire refunding
bonds.-Where an election held in the manner above provided results favorably to the issue of such bonds, the county board of education, or corresponding body of independent school districts, as the case may be, shall recommend, and the board of county commissioners or ordinary, or municipal tax levying authorities, as the case may be, shall annually levy upon the property subject to taxation in the school district in which said election was held, such tax as may be necessary to provide a sinking fund for the retirement of said bonds and for paying the principal thereof and the interest thereon; this to be in addition to the general tax for the maintenance of the schools of said district. (Acts 1937, pp. 869, 874.)

32-1431. Refunding bonds to be validated.-Before the schoolhonse refunding bonds herein provided shall be issued, they shall first be validated in accordance with the provisions of Chapter 87-3. (Acts 1937, pp. 869, 875.)

32-1432. Sale or exchange of refunding bonds of local school district.-Any such refunding bonds of a local school district, or consolidated school district, shall, after validation, be turned over to the county board of education to be sold or exchanged as herein provided, and the county board of education is hereby authorized and empowered to sell or exchange such bonds under all of the regulations now provided by law for the sale of school district bonds, or herein provided therefor. When such bonds are sold by the county board of education, the proceeds derived therefrom shall be held in trust by the county board of education only for the purposes herein provided. When such bonds are exchanged by the county board of education, which is hereby authorized and empowered so to do, such exchange shall be consummated in accord ance with the provisions herein provided. (Acts 1937, pp. 869,
875.)

32-1433. Sale or exchange of bonds of independent districts.In independent school districts over which the county board of education has no jurisdiction, such refunding bonds after they have been issued and validated, shall be turned over to the officials who under the law are now authorized to handle in any manner bonds issued by such independent school districts, and such officials are hereby authorized and empowered to sell or exchange, in like manner as the county board of education, such refunding bonds for the purposes and in accordance with the provisions of
section 32-1409 et seq. (Acts 1937, pp. 869, 875.)

REVENUE LAWS OF GEORGIA

849

32-1434. Exchange of bonds; terms.-Bonds issued under section 32-1409 et seq., may be exchanged for not less than an equal principal amount and accrued interest, if any, of indebtedness to be retired thereby, including indebtedness not yet due if the same be then redeemable or if the holder thereof be willing to surrender the same for retirement, but otherwise shall be sold and the proceeds thereof shall be applied to the payment of such schoolhouse bonded indebtedness or accrued interest due or redeemable which may be so surrendered. (Acts 1937, pp. 869, 876.)

32-1435. Where tender for exchange refused, bonds to be sold; sinking fund.-Should the holder of any outstanding schoolhouse bonds be unwilling to surrender the same for retirement, either in exchange for refunding bonds in a principal amount equal to the principal and interest accrued on the bonds under the authority of section 32-1409 et seq., or upon tender to him of the par value of the bond or bonds held by him, plus accrued interest thereon, then and in that event, when any of the refunding schoolhouse bonds are sold a sufficient amount of the proceeds derived from the sale of the same shall be set aside and shall constitute a sinking fund for the eventual retirement of any such bond or bonds and the payment of interest thereon in accordance with the provisions of such bonds when they mature, or are surrendered for retirement. (Acts 1937, pp. 869, 876.)

32-1436. Application of proceeds of sale of refunding bonds.- The proceeds derived from the sale of any refunding schoolhouse bonds issued under the authority of section 32-1409 et seq., shall be applied exclusively to the purposes hereinabove provided. Nor shall any of said refunding bonds be exchanged except for outstanding bonds for which they were issued to retire: Provided, that in no event shall the refunding schoolhouse bonds so issued exceed in amount the previously existing total schoolhouse bond debt of the district issuing such bonds with interest thereon. (Acts 1937, pp. 869, 876.)

32-1437. Duties and authority of officers.-Wherever in section 32-1409 et seq., it is made the duty, without specific designation, of any official or officials to perform any duty with reference' to the issuance, exchange, sale or retirement of any bonds, such duty
is hereby imposed upon the same officials with respect to such duties as are now imposed upon the officers charged with the same duties under the provisions of the laws of Georgia relating to bonds issued in the first instance. Such officers shall have the

850

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same authority and are hereby charged with the same duties with respect to the investment of sinking funds and levying taxes to retire bonds with interest on bonds issued under said sections as is now provided with respect to the levying of taxes to retire bonds and the creation and administration of sinking funds to retire the bonded indebtedness of any local school district, consolidated school district, or independent school district, where a local tax is levied for school purposes. (Acts 1937, pp. 869, 876.)

32-1438. Interest rate on refunding bonds.-The interest rate on such refunding schoolhouse bonds shall in no event exceed (but may be less than) the interest rate on the bonds for which they were issued to ,refund. (Acts 1937, pp. 869, 877.)

32-1439. Indep~ndent school districts, when sections apply.The provisions of section 32-1409 et seq. for issuances of refunding schoolhouse bonds in the case of independent school districts shall apply only where the Act creating such school district, or as amended, authorizes the same. (Acts 1937, pp. 869, 877.)

32-1440. Obligations of outstanding bonds not impaired.-Section 32-1409 et seq. shall not be construed so as to impair the obligation of any bond outstanding at the time of its passage, or so as to prejudice the rights of any bondholder of an outstanding bond issued prior to the passage of this law. (Acts 1937, pp. 869, 877.)

32-1441. Bondholders refusing to sell, sinking fund provided.Should any holder of an outstanding schoolhouse bond which is not due or which has not matured in accordance with the provisions thereof, fail or refuse to sell or exchange such bond or bonds for refunding schoolhouse bonds issued in accordance with these sections, it shall be the duty of the officials of the school district which issued such bond or bonds to set aside from the proceeds of the sale of the refunding schoolhouse bonds a sinking fund under all the regulations now provided by law for sinking funds for schoolhouse bonds for the purpose of retiring such bonds when they mature and paying the interest accrued or to accrue thereon. (Acts 1937, pp. 869, 877.)
32-1442. Only one election a yea,r-No election as provided herein shall be held in anyone district more often than once a year. (Acts 1937, pp. 869, 878.)

REVENUE LAWS OF GEORGIA

851

CHAPTER 3.
DRAINAGE DISTRICT TAXATION.1
23-2501. (432) Establishment. Acquisition of right of way.Each county is empowered, whenever the constituted authorities t1;lereof shall judge the same to be proper, to establish and maintain a system of drainage of the lowland thereof, and for that purpose may acquire the right of way and other easements necessary for the construction of the canals, ditches, dams, drains, trunks, and other appurtances incident to such a system. The right of way may be acquired from the landowners with their consent for the consideration of the benefits conferred on them by the drainage established. Whenever a county has already established a system of drainge, and for that purpose acquired ea~ements and made construction of the character herein specified, the action of such county, and grants of easements made to it, are valid. (Acts 18789, p. 171.)
23-2502. "Person" Defined.-The term "person," as used in this
1 The power of taxation can be employed to raise money to reclaim waste land and render it available for agriculture. The State permits this function to be carried out through the creation of districts. The preservation of the public health and the prevention of the spread of disease constitute public purposes for which taxes may be levied. The General Assembly has created sanitary districts to carry out this work and permits them to raise revenue by taxation. Each county is designated as a sanitary district, though, and the provision of such Act has been s~t out in Part XIV. See 88-313, p. 747 for method of raising revenue for County Health Departments.
In cornection with district taxation, 24-601 of the Code, in enumerating the duties for Justice of Peace in the militia districts of the State requires them "to make a list of names of all persons not on the tax digest, liable to tax on property or poll in their respective district, and return the same to the receiver of tax returns, at his second round to receive tax returns in their respective districts in each year; and they shall receive as compensation for such service three cents for each name returned, to be paid out of the county fuuds." As far as known, such duty is not performed by any of the Justices of Peace. The provision being obsolete is, accordingly, omitted.

852

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Chapter, includes any firm, company or corporation. (Acts 1911, pp. 108, 129.)

232503. Creation of Court to establish drainage system.The clerk of the superior court, together with the board of commissioners of roads and revenues, or if there be no such board, with the ordinary of any county, shall constitute a court to have jurisdiction, power and authority to establish a levee or drainage district or districts in his county, and to locate and establish levees, drains or canals, and cause to be constructed, straightened, widened or deepened any ditch, drain or watercourse, and to build levees or embankments and erect tide gates and pumping plants for the purpose of draining and reclaiming wet, swamp or overflowed lands; and it is hereby declared that the drainage of swamps and the drainage of surface water from agricultural lands, and the reclamtion of tidal marshes shall be considered a public benefit and conducive to the public health, convenience, utility and welfare. (Acts 1911, p. 108.)

232504. Procedure to establish drainage district; petition; bond; summons.-Whenever a petition signed by a majority of the resident landowners in a proposed drainage district, or by the owners of three-fifths of all the land which shall be affected by or assessed for the expense of the proposed improvements shall be filed in the office of the clerk of the superior court of any county in which a part of said lands are located setting forth that any specific body 9r district of la'nd in the county and adjoining countes, described in such a way as to convey an intelligent idea as to the location of such land, is subject to overflow or too wet for cultivation, and the public benefit, or utility, or the public health, convenience or welfare will be promoted by draining, ditching or leveeing the same, or by changing or improving the natural watercourses, and setting forth therein, as far as practicable, the starting point, route and termini and lateral branches, if necessary, of the proposed improvement, signed by two or more sureties, or by some lawful and authorized surety company, to be approved by the clerk of the superior court and conditioned for the payment of all costs and expenses incurred in the proceedings in case the court does not grant the prayer of said petition, said clerk shall issue a summons to be served on all the defendant landowners who have not joined in the petition and whose lands are included in the proposed drainage district. The summons may be served by publication as to any defendant who cannot be personally served as pro-
vided by law. (Acts 1911, p. 108.)

REVENUE LAWS OF GEORGIA

853

23-2539. Maintenance of drainage established.-Whenever any improvement constructed under this law is completed it shall be under the control and supervision of the board of drainage commissioners. It shall be the duty of the said board to keep the levee, ditch, drain or water-course in good repair, and for this purpose they may levy an assessment on the lands benefited by the construction of said improvement in the same manner and in the same proportion as the original assessments were made, and the fund that is collected shall be used for repairing and maintaining the ditch, drain or watercourse in perfect order: Provided, however, that if any repairs are made necessary by the act or negligence of the owner of any land through which such improvement is constructed or by the act or negligence of his agent or employee, or if the same is caused by the cattle, hogs or other stock of said owner, employee or agent, then the cost thereof shall be assessed and levied against the lands of said owner above, to be collected by proper suit instituted by the drainage commissioners.

23-2541. Assessments for cost of drainage.-After the classification of the land and the ratio of assessment of the different classes to be made thereon has been confirmed by the court, the drainage commissioners shall prepare an assessment roll or drainage tax duplicate, giving a description of all the land in said drainage district, the name of the owner, so far as can be ascertained from the public records, and the amount of assessment, against each of the several tracts of land. In preparing this assessment roll the board shall ascertain the total costs of the improvement, including the damages awarded and to be paid to the owners of land, and all incidental expenses, and deduct therefrom any special assessment made against any railroad or highway, and the remainder
shall be the amount to be borne and paid by the lands benefitted. This amount shall be assessed against the several tracts of land according to the benefit received, as shown by the classification and ratio of assessment made by the viewers and confirmed by the board of drainage commissioners. This drainage tax roll shall be made in duplicate, signed by the' chairman and secretary, and one copy filed with the drainage record and the other delivered to the sheriff or county tax collector. There shall be appended an order to collect the said assessments, and the same shall have the force and effect of a judgment as in the case of State and county taxes. For the purpose of meeting any possible deficit in the collection of the annual drainage assessments, there shall be levied and assessed during each year when either interest or principal on bonds shall be due, such an assessment as will yield five per cent. more than the total of principal and interest due in such year; that is to say,

854

REVENUE LAWS OF GEORGIA

that for every $100 of principal and interest, or either, due in any one year, there shall be levied and assessed a sufficient drainage tax to yield $105 for such year. When this excess of drainage tax so levied and collected shall accumulate so that the aggregate surplus in the hands of the treasurer shall amount to more than 10 per cent. of the total bonds of the district, outstanding and unpaid, then such surplus above 10 per cent. thereof may be available by the board of drainage commissioners for expenditure in the maintenance and upkeep in the work of such district. Any part of this fund remaining on hand when the final installment of bonds and interest is due, shall be applied toward the payment of same, and the final assessment shall be proportionately reduced. (Act~ 1911, pp. 108, 127; 1921, pp. 185, 187.)

23-2542. Payment of assessments or bonds for same.-If the total cost of the work is less than an average of 25 cents per acre on all the land in the district, the assessment made against the several tracts shall be collected in one installment, by the same officer and in the same manner as State and county taxes are collected, and payable at the same time. In case the total assessment exceeds the average of 25 cents per acre on all lands in the district, the board of drainage commissioners shall give notice by publication for two consecutive weeks in some newspaper of general circulation in the district, if there be one, by posting a notice at the courthouse door, and also by posting written or printed notices at five conspicuous places in the district, that they propose to issue bonds for the construction of said improvement, giving the amount of the bonds to be issued, the rate of interest they are to bear and the time when payable. Any landowner having lands assessed in the district and not wanting to pay interest on the bonds may, within 30 days from the date of said notice, pay to the county treasurer the full amount of his assessment and have his land released therefrom. (Acts 1911, pp. 108, 128; 1918, pp. 147, 148.)

23-2543. Waiver of defenses against assessment.-Each and every person owning land in the district which is assessed for the construction of an improvement, who shall neglect or fail to pay the full amount of his assessment to the county treasurer within the time specified, shall be deemed as consenting to the issuing of said drainage bonds, and in consideration of the right to pay his assessment in installments he thereby waives his right to any defense against the collection of said assessment because of an irregularity, illegality, or defect in the proceedings prior to this time, except in the case of an appeal as heretofore provided, which is not affected by this waiver. (Acts 1911, pp. 108, 128.)

REVENUE LAWS OF GEORGIA

855

23-2544. Bonds for drainage; how issued; interest rate.-At the expiration of 30 days from the date of the notice provided in section 23-2542 the board of drainage commissioners may issue bonds for the full amount of the assessment not paid in to the county treasurer, together with the interest thereon, costs of collection or other incidental expenses. These bonds shall bear six per cent. interest per annum, payable annually or semiannually, in the discretion of the board of drainage commissioners and shall be paid in 10 equal annual installments. The first installment of the principal shall mature at the expiration of three years from the date of issue, and one installment each succeeding year for nine additional years. The commissioners may sell these bonds at not less than par and devote the proceeds to the payment of the w'ork as it progresses. In no case shall bonds be issued until the tax levy has been made to meet them as they come due. (Acts 1911, pp. 108, 129; 1918, pp. 147, 148.)

23-2545. Use of bonds; record.-The bonds issued shall be for the exclusive use of the levee or drainage district specified on their face, and should be numbered by the board of drainage commissioners and recorded in the drainage record, which record shall set out specifically the lands embraced in the district on which the tax has not been paid in full, and which land is assessed for the payment of the bonds issued and the interest thereon. (Acts 1911, pp. 108, 129.)

23-2546. Lien and collection of assessments and interest; title of purchaser.-This assessment shall constitute the first and paramount lien, second only to State and county taxes and taxes levied for any and all school purposes upon the lands assessed for the payment of said bonds issued and the interest thereon, as the same becomes due, and shall be collected in the same manner by the same officers as the State and county taxes are collected, by levy and sale, and any purchaser at such sale shall acquire title to said land so sold subject only to State and county taxes and taxes levied for any and all school purpo.ses (and also city taxes, if said lands be located in an incorporated town or city), and the unpaid assessments due or to become due, and such unmatured assessments shall at maturity be collected in like manner by levy and sale of said land, the title to vest in the last purchaser at any such sale. Any and all executions issued under and by virtue of the provisions of this law shall constitute a special lien upon the lands of such party lying within said drainage district subject to the provisions herein contained. All assessments levied under authority of this law shall be due and payable on or before December 20, in each year pre-

856

REVENUE LAWS OF GEORGIA

ceding the maturity of the installment of principal or interest of the bonds of indebtedness which the assessment is levied to pay;
and it shall be the duty of the tax collector to collect such assessments in the same manner and at the same time as he collects State and county taxes, and issue his receipt therefor. The necessary books and blanks for this purpose shall be provided at the expense of the drainage district. The tax collector shall, not later than January 1 of each year, make a report of all unpaid assessments due for the preceding year to the board of drainage commissioners, and shall at the same time issue his execution to enforce collection of the same, which shall proceed as ordinary executions for State and county taxes; all unpaid assessments shall bear interest at the rate of seven per cent. per annum from December 20 until paid, and' shall be collected by the tax collector in the same manner as the assessment. (Acts 1911, pp. 108, 129; 1925 pp. 179, 181.)

23-2547. Collection of drainage assessments when district is in more than one county.-Whenever a district is incorporated in more than one county the assessments shall be due and payable in the' county whe're they are levied, and the tax collector of that county shall issue executions as hereinbefore provided, which may be levied by any sheriff or constable in the county in which the land is located. (Acts 1925, pp. 179, 182.)

23-2548. Remedies of drainage district bondholders for defaults. -If any installment of principal or interest represented by the said bond shall not be paid at the time and in the manner when the same shall become due and payable, the holder or holders of such bond or bonds upon which default has been made may have a right of action against said drainage district or the board of drainage commissioners of said district, wherein the court may issue a writ of mandamus against the said drainage district, and its officers, including the tax collector and treasurer, directing the levying of a tax or special assessment as herein provided, and the collection of same, in such sum as may be necessary to meet any unpaid
installments of principal and interest and costs of action; and such other remedies as are hereby vested in the holder or holders of such bond or bonds in default as may be authorized by law, and the right of action is hereby vested in the holder or holders of such bond upon which default has been made authorizing them to institute suit against any office'r on his official bond for failure to perform any duty imposed by the provisions of this law. The official bonds of the tax collector and the county treasurer shall be

REVENUE LAWS OF GEORGIA

857

liable for the faithful performance of the duties herein assigned them. Such bonds may be increased by the board of county commissioners. (Acts 1911, pp. 108, 129; 1921, pp. 185, 186.)

23-2549. Drainage commissioners' duties as to levy and collection of assessments.-It shall be the duty of said board of drainage commissioners to see that executions to enforce payment of all unpaid assessments aforesaid are issued by the tax collector not later than the 15th day of January of each year, and are immediately placed by him in the hands of the sheriff or other proper levying officer, and to see that levy is promptly made and followed in due course by advertisement and sale of the land, in said drainage district, of each person who fails to make payment in full to such levying officer on or before the 15th day of February in each year; and it shall be their further duty to see that all county officers and persons charged with any duty herein, including the levying of a special tax assessment and collection of the same, shall promptly and faithfully discharge their respective duties. (Acts 1923, p. 84.)

23-2552. Reassessment for drainage purposes.-Where the court has confirmed an assessment for the construction of any public levee, ditch or drain and such assessment has been modified by the court of superior jurisdiction, but for some unforeseen cause it cannot be collected, the board of drainage commissioners shall have power to change or modify the assessment as originally confirmed to conform to the judgment of the superior court and to cover any deficit that may have been caused by the order of said court or unforeseen occurrence. The said relevy shall be made for the additional sum required, in the same ratio on the lands benefitted as the original assessment was made. (Acts 1911, pp. 108, 130.)

23-2554. Cooperation with United States officials in drainage and reclamation work.-In the event that the United States Government makes provision for loans to promote drainage and reclamation work or provides for such work to be done under the supervision of its officials, the drainage commissioners for districts created under this law are empowered to avail themselves of such
provisions at any time by cooperating with said United States Government officials for the completion of any work begun prior to such provision being made, and said drainage commissioners are
empowered to levy and collect in the manner herein provided the taxes against the land and to pledge and pay the receipts from such

858

REVENUE LAWS OF GEORGIA

levy in liquidation of the loan made as aforesaid by the United States Government; and it shall be the duty of the Department of Forestry and Geological Development to cooperate with, and solicit the cooperation, of the various bureaus of the United States
Government, in promotion of all work undertaken under this law. (Acts 1911, pp. 108, 131; 1931, pp. 7, 12.)

23-2565. Additional assessments for drainage districts.-Whenever the cost necessary to complete any district organized under this law cannot be met by the original assessment, as from failure to correctly estimate the amount of rock in a district, or from other causes unknown at the time of making the original assessment, it shall be the duty of the board of drainage commissioners to levy additional assessments to meet such necessary expense, which they shall do in the same manner and in the same proportion as original assessments are made, and which shall be collected in the same manner. The funds collected under this section shall be paid by the tax collector to the officer designated by the board of drainage commissioners. (Acts 1918, pp. 147, 153.)

REVENUE LAWS OF GEORGIA

859

APPENDIX
PROVISIONS FROM CONSTITUTION OF GEORGIA COVERING TAXATION AND PUBLIC DEBT.l
CHAPTER 1.
POWER OF TAXATION.2
2-5401. (5006) Paragraph 1. Taxation, a sovereign right.-The right of taxation is a sovereign right-inalienable, indestructibleis the life of the State, and rightfully belongs to the people in all Republican governments, and neither the General Assembly, nor any, nor all other departments of the Government established by this Constitution, shall ever have the authority to irrevocably give, grant, limit, or restrain this right; and all laws, grants, contracts, and all other acts, whatsoever, by said government, or any department thereof, to affect any of these purposes, shall be, and are hereby, declared to be null and void, for every purpose whatsoever; and said right of taxation shall always be under the complete control of, and revocable by, the State, notwithstanding any gift, grant or contract, whatsoever, by the General Assembly.
The power to tax corporations and corporate property, shall not be surrendered or suspended by any contract, or grant to which the State shall be a party.
2-5402. (6552, 6555, 6573, 6574) Paragraph II. Taxing power limited.
1. The General Assembly shall not by vote, resolution or order,
1 Only provisions pertinent to taxation, State, County and Municipal debt are included. They are from the Constitution adopted by the 1945 session of the General Assembly, ratified by the people of the State at the General Election held on Aug. 7, 1945.
2 The sections set out in this Chapter are from Article VII, Section I.

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grant any donation or gratuity in favor of any person, corporation or association.
2. The General Assembly shall not grant or authorize, extra compensation to any public officer, agent or contractor after the service has been rendered or the contract entered into.
3. The levy of taxes on property for anyone year by the General Assembly for all purposes, except to provide for repelling invasions, suppressing insurrections, or defending the State in time of war, shall not exceed five (5) mills on each dollar of the value of the property taxable in the State.
4. No poll tax shall be levied to exceed one dollar annually upon each poll.

. 2-5403. (6553) Paragraph III. Uniformity; classification of property.-All taxes shall be levied and collected under general laws and for public purposes only. All taxation shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax. Classes of subjects for taxation of property shall consist of tangible property and one or more classes of intangible personal property including money. The General Assembly shall have 'the power to classify property including money
for taxation, and to adopt different rates and different methods for different classes of such property.

REVENUE LAWS OF GEORGIA

861

CHAPTER 2.
PROPERTY EXEMPTED FROM TAXATION.1
2-5404. (6554, 6556) Paragraph IV. Exemptions from taxation.-The General Assembly may, by law, exempt from taxation all public property; places of religious worship or burial; all institutions of purely public charity; all intangible personal property owned by or irrevocably held in trust for the exclusive benefit of, religious, educational and charitable institutions, no part of the net profit from the operation of which can inure to the benefit of any private person; all buildings erected for and used as a college, incorporated academy or other seminary of learning, and also all funds or property held or used as endowment by such colleges, incorporated academies or seminaries of learning, provided the same is not invested in real estate ; and provided, further, that said exl'\mptions shall only apply to such colleges, incorporated academies or other seminaries of learning as are open to the general public; provided further, that all endowments to institutions established for white people, shall be limited to white people, and all endowments to institutions established for colored people, shall be limited to colored people; the real and personal estate of any public li. brary, and that of any other literary association, used by or connected with such library; all books and philosophical apparatus and all paintings and statuary of any company or association, kept in a public hall and not held as merchandise or for purposes of sale or gain; provided the property so exempted be not used for the purpose of private or corporate profit and income, distributable to shareholders in corporations owning such property or to other owners of such property, and any income from such property is used exclusively for religious, educational and charitable purposes, or for either one or more of such purposes and for the purpose of maintaining and operating such institution; this exemption shall not apply to real estate or buildings other than those used for the operation of such institution and which is rented, leased or otherwise used for the primary purpose of securing an income thereon; and also provided that such donations of property shall no~ be predicated upon an agreement, contract or o~herwise that the
1 This section is from Article VII, Section 1.

862

REVENUE LAWS OF GEORGIA

donor or donors shall receive or retain any 'part of the net gross income of the property. The General Assembly shall further have power to exempt from taxation, farm products, including baled cotton grown in this State and remaining in the hands of the producer, but not longer than for the year next after their production.
All personal clothing, household and kitchen furniture, personal property used and included within the home, domestic animals and tools, and implements of trade of manual labors, but not including motor vehicles, are exempted from all State, County, Municipal and School District ad valorem taxes, in an amount not to exceed $300.00 in actual value.
The Homestead of each resident of Georgia actually occupied by the owner as a residence and homestead, and only so long as actually occupied by the owner primarily as such, but not to exceed $2,000.00 of its value, is hereby exempted from all ad valorem taxation for State, county and school purposes, except taxes levied by municipalities for school purposes and except to pay interest on and retire bonded indebtedness, provided, however, should the owner of a dwelling house on a farm, who is already entitled to homestead exemption, participate in the program of rural housing and obtain a new house under contract with the local housing authority, he shall be entitled to receive the same homestead exemption as allowed before making such contract. The General Assembly may from time to time lower said exemption to not less than $1,250.00. The value of all property in excess of the foregoing exemptions shall remain subject to taxation. Said exemptions shall be returned and claimed in such manner as prescribed by the General Assembly. The exemption herein provided for shall not apply to taxes levied by municipalities.
All cooperative, non-profit, membership corporations organized under the laws of this State for the purpose of ngaging in rural electrification, as defined in subsection I of Section 3 of the Act approved March SO, 1937, providing for their incorporation, and all of the real and personal property owned or held by such corporations for such purpose, are hereby exempted from all taxation, state, county, municipal, school district and political or territorial subdivisions of the State having the authority to levy taxes. The exemption herein provided for shall xpire December
31, 1961.
There shall be exempt from all ad valorem intangible taxes in this State, the common voting stock of a subsidiary corporation not doing business in this State, if at least ninety per cent of such common voting stock is owned by a Georgia corporation with its

REVENUE LAWS OF GEORGIA

863

principal place of business located in this State and was acquired or is held for the purpose of enabling the parent company to carry on some part of its established line of business through such subsidiary.
All laws exempting property from taxation, other than the property herein enumerated, shall be void.

2-5405. Paragraph V. Exemptions of certain industries continued.-Existing exemptions under the amendment to the Constitution providing for the exemption of certain industries from taxation apperaing in Acts of the General Assembly of 1923, extra session, page 67, ratified November 4, 1924, shall continue of force until the expiration of the term for which granted.

c __ 'I:'_';;":'f.:,~:' '-''J:.<':'~~.:'-;;

864

REVENUE LAWS OF GEORGIA

CHAPTER 3.
PURPOSE AND METHOD OF TAXATION.1
2-5501. (6551) Paragraph I. Taxation, how and for what purpurposes exercised.-The powers of taxation over the whole State shall be exercised by the General Assembly for the following purposes only:
1. For the support of the State Government and the public institutions.
2. For educational purposes.
3. To pay the principal and the interest on the public debt, and to provide a sinking fund therefor.
4. To suppress insurrection, to repel invasion, and defend the State in time of war.
5. To make provision for the payment of pensions to ex-Confederate soldiers and to the widows of Confederate soldiers who were married to such soldiers prior to January 1, 1920, and who are unmarried.
6. To construct and maintain State buildings and a system of State highways, airports, and docks.
7. To make provision for the payment of old-age assistance to aged persons in need, and for the payment of assistance to the needy blind, and to dependent children and other welfare benefits; provided that no person shall be entitled to the assistance herein authorized, who does not qualify for such provisions in every respect, in accordance with enactments of the General Assembly, which may be in force and effect, prescribing the qualifications for beneficiaries hereunder: Provided no indebtedness against the State shall ever be created for the purpose herein stated, in excess of the taxes lawfully levied each fiscal year under Acts of the General Assembly authorized hereunder for such purposes.
1 The sections of this Chapter are from Article VII, Section II.

REVENUE LAWS OF GEORGIA

865

8. To advertise and promote the agricultural, industrial, historic, recreational and natural resources of the State of Georgia.
9. For public health purposes.

2-5502. Paragraph II. Teacher retirement system, taxation for.-The powers of taxation may be exercised by the State through the General Assembly and by counties and municipalities, for the purpose of paying pensions and other benefits and costs under a teacher retirement system or systems; provided no indebtedness against the State shall ever be created for the purpose herein stated in excess of the taxes lawfully levied each fiscal year under Acts of the General Assembly authorized hereunder.

2-5503. Paragraph III. Revenue to be paid into general fund. All money collected from taxes, fees and assessments for State purposes, as authorized by revenue measures enacted by the General Assembly, shall be paid into the General Fund of the State Treasury and shall be appropriated therefrom, as required by this Constitution, for the purposes set out in this Section and for these purposes only.

25504. Paragraph IV. Tax returns of public utilities.-The General Assembly may provide for a different method and time of returns, assessments, payment and collection of ad valorem taxes, of public utilities, but not at a greater basis of value or at a higher rate of taxation other than nroperties.

" .".; . ~~.;:';I~~' ,~.-,".~- ,"1,-- .'~.:. ;.',f:':"~;:._'_" :.~ (;_;;,::;',~;"-::':;',~ ' ..:.:.!".;;.::;-:....; .i..;......'{'?]

866

REVENUE LAWS OF GEORGIA

CHAPTER 4.
STATE DEBT.!
2-5601. (6558) Paragraph 1. Purposes for which contracted.No debt shall be contracted by, or on behalf of, the State, except to supply such temporary deficit as may exist in the treasury in any year for necessary delay in collecting the taxes of that year, to repel invasion, suppress :nsurrection and defend the state in time of war, or to pay the existing public debt; but the debt created to supply deficiencies in revenue shall not exceed, in the aggregate, five hundred thousand dollars, and any loan made for this purpose shall be repaid out of the taxes levied for the year ~n which the loan is made. However, said debt may be increased in the sum of three million, five hundred thousand dollars for the payment of the public school teachers of the State only. The principal amount borrowed for payment of teachers shall be repaid each year out of the common school appropriation, and the interest paid thereon shall be paid each year out of the general funds of the State.
2-5602. (6569) Paragraph II. Bonded debt increased, when.The bonded debt of the State shall never be increased, except to repel ~nvasion, suppress insurrection or defend the State in time of war.
2-5603. (6559) Paragraph III. Form f laws to borrow money. -All laws authorizing the borrowing of money by or on behalf of the State shall specify the purpose for which the money is to be used and the money so obtained shall be used for the purpose specified and for no other.
2.5604. (6560) Paragraph IV. State aid forbidden.-The credit of the State shall not be pledged or loaned to any individual, company, corporation or association and the State shall not become a
1 The sections in this Chapter are from Article VII, Section III.

REVENUE LAWS OF GEORGIA

867

joint owner or stockholder in or with, any individual, company, association or corporation.

2-5605. (6565) Paragraph V. Assumption of debts forbidden.
-The State shall not assume the debt, nor any part thereof, of any county, municipal corporation or political subdivision of the
State, unless such debt be contracted to enable the State to repel invasion, suppress insurrection or defend itself in time of war.
Provided, however, that the amendment to the Constitution proposed by the General Assembly and set forth in the published Acts of the General Assembly of the year 1931 at page 97, which amendment was rat~fied on November 8, 1932, and which amendment provided for the assumption by the State, of indebtedness of the several counties of the State, as well as that of the Coastal Highway District, and the assessment made against the counties
of said district for the construction and paving of the public ,roads or highways, including bridges, of the State, under certain conditions and for the issuance of certificates of indebtedness for such indebtedness so assumed, is continued of full force and effect until such indebtedness assumed by the State is paid and such certificates of indebtedness retired.

2-5606. (6566) Paragraph VI. Profit on public money.-The receiving directly or indirectly, by any officer of State or county, or member or officer of the General Assembly of any interest, profits or perquisites, arising from the use or loan of public funds in his hands or moneys to be raised through his agency for State or county purposes, shall be deemed a felony, and punishable as may be prescribed by law, a part of which punishment shall be a disqualification from holding office.

2-5607. (6568) Paragraph VII. Certain bonds not to be paid.-
The General Assembly shall have no authority to appropriate money either directly or indirectly, to pay the whole,. or any part, of the principal or interest of the bonds, or other obligations which have been pronounced illegal, null and void by the General Assembly and the Constitutional amendments ratified by a
vote of the people on the first day of May, 1877; nor shall the General Assembly have authority to pay any of the obligations
created by the State under laws passed during the late war betw~en the States, nor any of the bonds, notes or obligations made and entered into during the existence of said war, the time for the payment of which was fixed after the ratification of a treaty

868

REVENUE LAWS OF GEORGIA

of peace between the United States and the Confederate States; nor shall the General Assembly pass any law, or the Governor or any other State official, enter into any contract or agreement whereby the State shall be made a party to any suit in any court of this State, or of the United States instituted to test the validity. of any such bonds, or obligations.

2-5608. (6570) Paragraph VIII. Sale of State's property to pay bonded debt.-The proceeds of the sale of the Western and Atlantic railroad, and any other property owned by the State, whenever the General Assembly may authorize the sale of the whole or any part thereof, shall be applied to the payment of the bonded debt of the 8tate, and shall not be used for any other purpose whatsoever, so long as the State has any existing bonded debt; provided that the proceeds of the sale of the Western and Atlantic Railroad shall be applied to the payment of the bonds for which said railroad has been mortgaged, in preference to all other bonds.

2-5609. (6571) Paragraph IX. State sinking fund.-The General Assembly shall raise by taxation each year, in addition to the sum required to pay the public expenses, such amounts as are necessary to pay the interest on the public debt and the principal of the public debt maturing in such year and to prov:de a sinking fund to payoff and retire the bonds of the State which have not been matured. The amount of such annual levy shall be determined after consideration of the amount then held in the sinking fund. The taxes levied for such purposes and the said sinking fund, shall be applied to no other purpose whatever. The funds in the said sinking fund may be invested in the bonds of the State, and also in bonds and securities by the Federal Government and subsidiary of the Federal Government, fully guaranteed by that government. If the said bonds are not available for purchase, the funds in the sinkng fund may be loaned by the Treasurer of the State, with the approval of the Governor, upon terms to be fixed by such officials and when amply secured by bonds of the State or Federal Government.

REVENUE LAWS OF GEORGIA

869

CHAPTER 5.
TAXATION BY COUNTIES.l
2-5701. (6562) Pargaraph I. Taxing p,ower of counties.-The General Assembly shall not have power to delegate to any coun~ ty the right to levy a tax for any purpose, except:
1. To pay the expenses of administration of the county government.
2. To pay the principal and interest of any debt of the county and to provide a sinking fund therefor.
3. For educational purposes upon property located outside of independent school systems, as provided in Article VIII of this Constitution.
4. To build and repair the public buildings and bridges.
5. To pay the expenses of courts, the maintenance and support of prisoners and to pay sheriffiS and coroners and for litigation.
6. To build and maintain a system of county roads.
7. For public health purposes in said county, and for the collection and preservation of records of vital statistics.
8. To pay county police.
9. To support paupers.
10. To pay county agricultural and home demonstration agents.
11. To provide for payment of old age assistance to aged persons in need, and for the payment of assistance to needy blind, and to dependent children and other welfare benefits, provided that no person shall be entitled to the assistance herein authorized who does not qualify for such assistance in every res.pect, in accordance with enactments of jhe General Assembly which may be in force and effect prescribmg the qualifications for beneficiaries hereunder; provided no indebtedness or liability against
1 The sections in this Chapter are from Article VII, Section IV.

870

REVENUE LAWS OF GEORGIA

the county shall ever be created for the purpose herein stated, in excess of the taxes lawfully levied each fiscal year under acts of the General Assembly authorized hereunder for such purposes.
12. To provide for fire protection of forest lands and for the further conservation of natural resources.
13. To provide medical or other care, and hospitalization, for the indigent sick people of the county.
14. To acquire, improve and maintain airports, public parks, and public libraries.
15. To provide for workmen's compensation and retirement or pension funds for officers and employees.
16. To provide reasonable reserves for public improvements as may be fixed by law.

2-5702. Paragraph II. Districting of Counties.-The General Assembly may district the territory of any county, outside the limits of incorporated municipalities, for the purpose of providing systems of waterworks, sewerage, sanitation, and fire protection;
and authorize such counties to levy a tax only upon the taxable property in such district for the purpose of constructing and maintaining such improvements.

2-5801. (6561) Paragraph 1. Taxing power and contributions of counties, cities and political divisions restricted.-The General Assembly shall not authorize any county, municipal corporation or political division of the State, through taxation, contribution or otherwise, to become a stockholder in any company, corporation or associat~on, or to appropriate money for, or to loan its credit to any corporation, company, association, institution or individual except for purely charitable purposes. This restriction shall not operate to prevent the support of schools by municipal corporations within their resective limits.



REVENUE LAWS OF GEORGIA

871

CHAPTER 6.
LIMITATION ON COUNTY AND MUNICIPAL DEBTS.1
2-6001. (6563) Paragraph I. Dehts of counties and cities.-The debt hereafter incurred by any county, municipal corporation or political division of this State except as in this Constitut:on provided for shall never exceed seven per centum of the assessed value of all the taxable property therein, and no such county, municipality or div:sion shall incur any new debt except for a temporary loan or loans, to supply casual deficiencies of revenue, not to exceed one-fifth of one per centum of the assessed value of the taxable property therein, without the assent of a majority of the qualified voters of the county, municipality or other political subdivision voting in an election for that purpose to be held as prescribed by law; and provided further that all laws, charter provisions and ordinances heretofore passed or enacted providing special registration of the voters of counties, municipal corporations and other political divisions of this State to pass upon the issuance of bonds by such counties, municipal corporations and other political divis:ons are hereby declared to be null and void; and the General Assembly shall hereafter have no power to pass or enact any law providing for such special registration, but the validity of any and all bond issues by such counties, municipal corporations or other political divisions made prior to January 1, 1945, shall not be affected hereby; provided, that any county or municipality of this State may accept and use funds granted by the Federal Government, or any agency thereof, to aid in financing the cost of architectural, engineer:ng, economic investigations, studies, surveys, designs, plans, working drawings, specifications, procedures, and other action preliminary to the construction of public works, and where the funds so used for the purposes specified are to be repaid within a period of ten years.
26002. (6564) Paragraph II. Levy of taxes to pay bonds.Any county, municipal corporation or political division of this State which shall incur any bonded indebtedness under the provi-
1 The sections in this Chapter are from Article VII, Section VII.

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.. ~::'t.-',,;;_ ".""',~-.<l.~._,-.,---~ .-~~

"',,:;.5c..... ~,

872

REVENUE LAWS OF GEORGIA

sions of this Constitution, shall at or before the time of so doing, provide for the assessment and collection of an annual tax sufficient in amount to pay the principal and interest of said debt, within thirty years from the date of the incurring of said indebtedness.

2-6003. (6563) Paragraph III. Additional debt authorized, when.-In addition to the debt authorized in Paragraph I of this section, to be created by any county, municipal corporation or political subdivision of this State, a debt may be incurred by any county, municipal corporation or polit:cal subdivision of this State, in excess of seven per centum of the assessed value of all the taxable property therein, upon the following conditions: Such additional debt, whether incurred at one or more times, shall not exceed in the aggregate, three per centum of the assessed value of all the taxable property in such county, municipality or political subdivision; such additional debt shall be payable in equal installments within the five years next succeeding the issuance of the evidences of such debt; there shall be levied by the governing authorities of such county, municipality or political subdivision prior to the issuance of such additional debt, a tax upon all of the taxable properly, within such county, municipality or political subdivision collectible annually, sufficient to pay in full the principal and interest of such additional debt when as due; such tax shall be in addition to and separate from all other taxes levied by such taxing authorities, and the collections from such tax shall be kept separate and shall be held, used and applied solely for the payment of the principal and interest of ;ouch additional indebtedness; authority to create such additional indebtedness shall first have been authorized by the General Assembly; the creation of such additional indebtedness shall have been first authorized by a vote of the registered voters of such county, municipality or political subdivision at an election held for such purpose, pursuant to and in accordance with the provisions of this Constitution and of the then existing laws for the creation of a debt by counties, municipal corporations, and political subdivisions of this State, all of which provisions, including those for calling, advertising, holding and determining the result of, such election and the votes necessary to authorize the creation of an indebtedness, are hereby made applicable to an election held for the purpose of authorizing such additional indebtedness.
2-6004. Paragraph IV. TeInporary loans authorized; conditions. -In addition to the obligations hereinbefore allowed, each county,

REVENUE LAWS OF GEORGIA

873

municipality and political subdivision of the State authorized to levy taxes, is given the authority to make temporary loans between January 1st and December 31st in each year to pay expenses for such year, upon the following conditions: The aggre-
gate amount of all such loans of such county, municipality or political subdivision outstanding at anyone time, shall not exceed seventy-five per centum of the total gross income of such county, municipality or political subdivision, from taxes collected by such county, municipality or political subdivision in the last preceding year. Each such loan shall be payable on or before December 31st of the calendar year in which such loan is made. No loan may be made in any year under the provisions of this paragraph when there is a loan then unpaid which was made in a prior year under the provisions of this paragraph. Each such loan shall be first authorized by resolution fixing the terms of such loan, adopted by a majority vote of the governing body of such county, city or political subdivision, at a meeting legally held, and such resolution shall appear upon the minutes of such meeting. No such county, municipality or subdivision shall incur in anyone calendar year, an aggregate of such temporary loans and other contracts or obligations for current expenses, in excess of the total anticipated revenue of such county, municipality or subdivision for such calendar year, or issue in one calendar year notes, warrants or other evidences of such indebtedness in a total amount in excess of such anticipated revenue for such year.

2-6005. Paragraph V. Revenue anticipation obligations.-Revenue anticipation obligations may be issued by any county, munici-
pal corporation or political subdivision of this State, to provide funds for the purchase or construction, in whole or in part, of any revenue-producing facility which such county, municipal corpora-
tion or political subdivision is authorized by the Act of the General Assembly approved March 31st, 1937, known as the "Revenue Certificate Laws of 1937," as amended by the Act approved March 14, 1939, to construct and operate, or to provide funds to extend, repair or improve any such existing facility, and to buy, construct, extend, operate and maintain gas or electric generating and distribution systems, together with all necessary appurtenances thereof. Such revenue anticipation obligations shall be payable, as to principal and interest, only from revenue produced by revenue-producing facilities of the issuing political subdivisions, and shall not be deemed debts of, or to create debts against the issuing political subdivisions within the meaning of this parag~aph or any other of this Constitution. This authority shall apply only

874

REVENUE LAWS OF GEORGIA

to revenue anticipation obligations issued to provide funds for the purchase, construction, extension, repa:r or improvement of such facilities and undertakings as are specifically authorized and enumerated by said Act of 1937, as amended by said Act of 1939; and to buy, construct, extend, operate and maintain gas or electric generating and distribution systems, together with all necessary appurtenances thereof; provided further any revenue certificates issued to buy, construct, extend, operate and maintain gas or electric generating and distribution systems shall,before being undertaken, be authorized by a majority of those vot:ng at an election held for the purpose in the county, municipal corporation or political subdivision affected, and provided further that a majority of the registered voters of such county, municipal corporation or political subdivision affected shall vote in said election, the election for such to be held in the same manner as is used in issu:ng bonds of such county, municipal corporation or political subdivision and the said elections shall be called and provided for by officers in charge of the fiscal affairs of said county, municipal corporation or political subdivision affected; and no such issuing political subdivision of the State shall exercise the power of taxation for the purpose of paying the principal or interest of any such revenue ant:cipation obligation or any part thereof.
Provided that after a favorable election has been held as set forth above, if municipalities, counties or other political subd:visions shall purchase, construct, or operate such electric or gas utility plans from the proceeds of said revenue cert:ficates, and extend their services beyond the limits of the county in which the municipality or political subdivision is located, then its services rendered and property located outside said county shall be subject to taxation and regulation as are privately owned and operated utilities.

2-6006. Paragraph VI. Refunding honds.-The General Assembly is hereby authorized to create a commission and to vest such commission with the power to secure all necessary information and
to approve or disapprove the issuance of bonds for the purpose of refunding any bonded indebtedness of any county, municipality or political subdivision of this State issued prior to the adoption of this Constitution, includ~ng the authority to approve or disapprove the amount and terms of such refunding bonds, together with such other powers as to the General Assembly may seem proper, but not in conflict with the provisions of the Constitution. Such refunding bonds shall be authorized only where such county, municipality or political subdivision has not the funds available

REVENUE LAWS OF GEORGIA

875

to meet the payment of outstanding bonded indebtedness through failure to levy and collect the required taxes, or through failure
to maintain the required sinking fund for such bond. The General Assembly may approve the issuance of the said refunding bonds under the conditions stated. Such refunding bonds shall not, together with all other outstanding bonded indebtedness, exceed the limits fixed by this Constitution for the maximum amount of bonded indebtedness which may be issued by such county, municipality or political subdivision and shall be otherwise governed by all of the terms and provisions of this Constitution. No bonds shall be issued under this paragraph to refund any bonds issued after the adoption of this Constitution.

2-6007. Paragraph VII. Refunding bonds to reduce bonded indebtedness.-The General Assembly is further authorized to give to the said Commission the power and authority to approve or disapprove the issuance of bonds to refund any outstanding bonded indebtedness of any county, municipality or political subdivision now or hereafter issued, for the pUfpose of reducing the amount payable, principal or interest, on such bonded indebtedness, and
upon the condition that, the issuance of such refunding bonds will reduce the amounts payable upon such outstanding bonds, principal or interest. Such refunding bonds shall replace such outstanding bonded indebtedness. The said Commission shall have the authority to approve or disapprove the terms of any such proposed refunding bonds. The General Assembly may authorize the issuance of such refunding bonds issued for the said purpose, when approved by the said Commission and authorized by the governing authority of such county, municipality or subdivision, without an election by the qualified voters as otherwise required, but in all other respects such refunding bonds shall comply :with the provisions of this Constitution.

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876

REVENUE LAWS OF GEORGIA

CHAPTER 7.
TAXATION FOR EDUCATION.!
2-6401. (6576) Paragraph 1. System of common schools; free tuition; separation of races.-The provision of an adequate education for the citizens shall be a primary obligation of the State of Georgia, the expense of which shall be provided for by taxation. Separate schools shall be provided for the white and colored races.
2-7501. (6579) Paragraph 1. Taxation by counties for education.-The fiscal authority of the several counties shall levy a tax for the support and maintenance of education not less than five mills nor greater than fifteen mills (as recommended by the County Board of Education) upon the dollar of all taxable property in the county located outside independent school systems. The independent school system of Chatham County and the City of Savannah, being co-extensive with said county, the' levy of said tax shall be on all properly in said county as recommended by the governing body of said system.2
! These sections are from Article VIII. Sections II through X of the article are omitted though with the exception of Section IV as they apply to the establishment of a State Board of Education, State School Superintendent, a County System of Public Schools with a County School Superintendent, together with provision for Independent School Systems.
2 The General Assembly, at the 1945 session, proposed the following local amendment to this Section, to be konwn as paragraph 2, which amendment was ratified at the general election of August 7, 1945: "2. In addition to the tax provided in paragraph 1, the County of DeKalb shall levy a tax not to exceed five mills on the dollar of all taxable property lying within the territorial limits of local school districts existing at the time of the adoption of the Constitution as submitted to the people by the 1945 General Assembly, provided the qualified voters residing in said territorial limits have ordered the levy of such taxation through a referendum meeting the conditions prescribed by law for this purpose. The proceeds from such taxation shall be paid to the County Board of Education but shall be expended solely for the operation and maintenance of schools within the territorial limits of such former local school district." (Acts 1945, p. 91.)
At the 1945 session the General Assembly also proposed that Article 8,

REVENUE LAWS OF GEORGIA

877

2-7401. (6581) Paragraph I. State Board of Education and Regents of University System.-The State Board of Education and the Regents of the University Syste'm of Georgia may accept bequests, donations and grants of land, or other property, for use of their respective systems of education.

2-7402. Paragraph II. County boards of education and independent school systems.-County Boards of Education and independent school systems may accept bequests, donations and grants of land, or other property, for the use of their respective systems of education.

Section 4, Paragraph 1 of the Constitution of 1877, to which the above Section corresponds, be amended by adding thereto the following, which amendment was ratified at the general election of August 7, 1945: "The Commissioner of Roads and Revenues of Fulton County shall levy a tax for the support and maintenance of education of not less than five mills nor greater than fifteen mills (as recommended by the County Board of Education) upon the dollar of all taxable property in the County located outside the City of Atlanta." (Acts 1945, p. 97.)
The General Assembly further proposed, at the session of 1945, the following amendment to an amendment to Article VIII, Section IV, Paragraph I, ratified at the general election of June 3, 1941, so that said amendment shall read as follows, which amendment was ratified at the general election of August 7, 1945: "In addition to the total tax of ten (10) mills which is permitted to be levied under this paragraph the authority which levies County taxes in Chatham County shall levy, for school purposes, additional taxes not exceeding five (5) mills on the dollar on the assessed value of the taxable property in said County, whenever called upon to do so by such Board of Public Education as has control of the public schools of the county, provided such additional levies are sanctioned by a majority vote of those voting at an election or elections which shall be called by the Ordinary of said County and held under his jurisdiction not less than thirty (30), nor more than sixty (60), days from the time of said request by the Board of Education of said County; which call the Ordinary shall advertise once a week for three weeks in the County newspaper in which legal advertisements of the County are published. The whole additional tax of five mills may, in the discretion of the Board of Education, be voted on at one time, and if the election therefor is carried, the County authorities shall levy the whole or any part of said additional tax of five mills, when and as called upon to do so by the Board of Education of said County. Said election or elections shall be held as ordinary county elections are held. Those favoring the levy of the tax shall vote 'for tax for public schools;' those opposed shall vote 'against tax for public schools.' The returns of said election shall be made to the Ordinary of the County who shall declare the result." (Acts 1945, p. 99.)

878

REVENUE LAWS OF GEORGIA

2-6701. Paragraph I. Board of Regents of the University Sys-
tem.-There shall be a Board of Regents of the University System of Georgia, and the government, control, and management of the University System of Georgia and all of its institutions in said sys-
tem shall be vested in said Board of Regents of the University System of Georgia. Said Board of Regents of the University Sys-
tem of Georgia shall consist of one member from each Congressional District in the State, and five additional members from the State-at-Iarge', appointed by the Governor and confirmed by the
Senate. The Governor shall not be a member of the said Board. The first Board of Regents under this Constitution shal1 consist of those in office at the time this Constitution is adopted, with the terms provided by law. Thereafter all succeeding appointments shall be for seven year terms from the expiration of the previous
term. Vacancies upon said Board caused by expiration of term of office shall be similarly filled by appointment and confirmation. In case of a vacancy on sa~d Board by death, resignation of a member, or from any other cause other than the expiration of such member's term of office, the Board shall by secret ballot elect his successor, who shall hold office until the end of the next ses-
sion of the General Assembly, or if the General Assembly be then
in session to the end of that session. During such session of the General Assembly the Governor shall appoint the successor mem-
ber of the Board for the unexpired term and shall submit his name to the Senate for confirmat~on. All members of the Board of Regents shall hold office until their successors are appointed. The said Board of Regents of the University System of Georgia hall have the powers and duties as provided by law existing at the time of the adoption of this Constitution, together w~th such further powers and duties as may be hereafter provided by law.

INDEX*

879

ACADEMIESExemptions

-A-

Page 521

ACCOUNTS-

Included in Personal Property

518

Returned at Value

544

ACCOUNTANTSAnnual .Registration Certified Public Comity Examination Nonresident Registration Registration Registration and Professional Tax Revocation of Certificate

316 318 317 316 318 318 319 (n) 317

ACCUMULATED DEBTS-

Defined as to Counties

743

Payment by Counties

743

ACID PHOSPHATE-

Inspection Fees

299

AD VALOREM TAXATION-

Exemptions

;

861., 863

Homestead, Exemption

:

861

Intangibles, Exemption

: 861

Limitation on

859

Public Utilities

861

School Districts, ~xemptions

861

Sinking Fund for Retirement of State Bonds

861

Subsidiary Corporation not Doing Business in State, Exemption

861

ADDING MACHINES-

Tax

128

ADMINISTRATION OF TAXING LAWS-(See Department of Revenue)

ADVERTISING AGENCIES-

Tax

128

AFFIDAVIT OF ILLEGALITY-

Executions against persons holding County Money

764

Railroads Resisting County Tax

767

* Numbers followed by (n) refer to footnotes.

880

INDEX

AGENTSLiability for Taxes License, Securities

AGRICULTURAL AGENTS-

County Tax

;

Page
576 388
745

AGRICULTURAL PRODUCTSExemptions Reciprocal Agreements Tax Equivalent to that of Other States

542 542, 543
542

AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD-

Grants, Gifts and Donations to

738

AGRICULTURE-

Federal Grants for Conservation

717

AIRPORTS-

County Tax

746

Local Taxation for

746

ALCOHOL-(See also Alcoholic Beverages, Distilled Spirits)

Licenses

203

ALCOHOLIC BEVERAGES-(See also Wines, Malt Beverages,

Distilled Spirits)

Administration of Law................................................................................ 63

Confiscation of Vehicles, Transporting Untaxetl.................................... 65

Contraband

71

County License

771

Definitions

62

Delivery to Licensed Dealers...................................................................... 64

Designation of Chapter................................................................................ 62

Ethyl Alcohol

70

Fees-no exceptions

72

History of Reguhtions

62 (n), 73 (n)

Importation Without Payment of Tax...................................................... 69

License

62

Municipal License

817

Possession of Unstamped Liquor................................................................ 69

Prosecution of Violators.............................................................................. 72

Reports by Carriers........................................................

68

Revenue CommiSSIon

66

Sale or Purchase of Unstamped................................................................ 69

Stamps

68, 69

Stamps on Stored Liquors............................................................................ 64

INDEX

881

Page

Storage Fees

Tax on Exported............................................................................................

Tax on Fortified Wines................................................................................

Tax on Imported............................................................................................

Tax on Manufacture of................................................................................

Transportation

Warehouses

63,

67 (n) 68 70 67 67 65 64

ALLOCATIONS-

Tobacco tax for Confederate Pensions

108

AMUSEMENT P ARKS-

Tax

129

ANALYSIS-

Feed Stuffs

289

APPEALRevenue Commission, from.......................................................................... 20 Revenue Commissioner to Superior Court.............................................. 20

APPLES-

Violation of Grading Law

286

Inspection Stamp Fee

285

APPRAISEMENTVehicles Transporting Unstamped Tobacco............................................ 93

APPROPRIATION-

Refunds

15

Regents

711

Revenue Commissioner and Staff.............................................................. 10

ARBITRATION-

Assessments to Correct Returns................................................................ 623

Revenue Commissioner

11, 621

Tax Assessment

561

ARBITRATORSAssessment by Oath Power
ARCHITECTSCertificates Examination Exemption from Examination Record of

624 624 624
320 320, 321
321 320

882

INDEX

Registration and Professional Tax Title-Who May Use
ARCHIVES AND HISTORYDepartment of

Page 322 (n) 321
681 (n)

ARMED FORCES-

Abatement of Income Tax for Deceased Members

515

Action by Officials on Personal Knowledge............................................ 537

Dishonorably Discharged Persons

539

Evidence of Service

537

Exemptions to Members-Property Tax

537

Income Tax

515, 516

Motor Vehicles-Operation by Persons on Furlough

234 (n)

Reciprocal Arrangements for Motor Vehicle Operator

219 (n)

Refund of Penalties

538

ASSESSMENT-

After Protests

14

Arbitration

561, 623

Banks, Mutual Bldg. & Loan Assns. & Credo Unions

611

Board of Workmens' Compensation

659

Comptroller General, by

25, 622, 624, 625, 621

County Tax

763

Drainage Costs

852, 854

Equalization

563

Estate Tax

645

Improvements-Municipaliti.es

805, 806

Intangible Tax

629

Intangibles

638

Municipal Taxation

803, 804

Not Constitutionally Prohibited as Allocations

659 (n)

Property

544

Protests

14

Public Service Commission................

661

Railroads and Utilities

621

Revenue Commissioner, Utilities

621

Review of Deficiency by County Tax Assessors

561

Special Service

659

State Arbitrator-When

624

State Fire Inspector

662

Taxes

561

To correct returns.......................................................................................... 622

Unreturned and Undervalued Personal Property

;. 25

INDEX

883

Page

ASSESSMENT AND COLLECTIONIncome Tax, Deficiencies Income Tax, Limitation Period Assignments to Avoid Payment of Tax
ASSISTANT ATTORNEY GENERALTax Suits
ATHLETIC PARKSTax
ATTACHMENTFor Taxes
ATTORNEYSAdmission to Practice in Court of Appeals Admission to Practice in Supreme Court Application for Admission to Bar Examination License Nonresidents, Admission

507 508 575
5
131
19
325 326 323 323 324-325 324

AUCTIONEERS-

Tax

129

AUTOMATIC SPRINKLER AGENCIES-

Tax

129

AUTOMOBILES-(See Motor Vehicles)

AUTOMOBILE ACCESSORIES-

Retail Dealer Tax..............................................................

131

Wholesale Dealer Tax.................................................................................. 131

AUTOMOBILE AND TRUCK ASSEMBLY PLANTS-

Tax

130

AUTOMOBILE AND TRUCK DEALERS-

Tax

129

AUTOMOBILE FINANCING-

Tax

130

AUTOMOBILE PARKING PLACES-

Tax

131

AUTOMOBILE RADIOS-

Wholesale Dealer Tax

131

AWNING & TENT MAKERS-

Tax

131

. ~\. ;'''"T.:;,' "~'.~, ..',',':.. ' 'r ~:, )4',~:

.;" .... 0';"

;:. ,'. ;:: ":~""";i" :~" ~"'-:'::"~:-.':i"'- ,'C ;''-';~'. :~:.:" S"i: ~~.';~..::'{,:;' -'lS",:-(::\"'-',:, ";=-_~;;":"'':':~"_n:.l.0~"~:"'-'~~:''J.;_'~;!'~;~';'~~

884

INDEX

-B-

Page

BALED COTTON, EXEMPTION

521

BANK AND TRUST COMPANIESExaminations

309, 310, 311

BANKS-(See also Savings Banks)

Application for Charter

394

Charter Amendment

396

Charter Renewal

395

Charter Surrendel'

397

Fees for Charter Amendlnent.................................................................... 400

Merger or Consolidation..............................................................

396

Returns, Assessment and Collection of Taxes

611

Taxation of Shares of Stockholders

611

Taxation of Branch

613

Trust Powers

398

. BAR EXAMINERSMethod of Appointment

323 (n)

BARBER AND BEAUTY SCHOOLS-

Requirements for

329

BARTBaExR SHOPS-
BARBER SUPPLY AGENTSTax
BARBERS AND HAIRDRESSERSApprenticeship Certificates Examination
BASEBALL PARKS, VENDORS INTax
BEAUTY PARLORSTax
BICYCLE DEALERSTax
BILL DISTRIBUTORSTax
BILLIARD P ARLORSCounty License Violations of License Laws

.

132

132

328 327, 329
327
147

132 132

132
768 195

INDEX

885

Page

BILLIARD TABLES-

License Tax

194

BIRTHEstablishment of Time and Place.............................................................. 465 Fees for Establishment of Time and Place............................................ 466

BIRTH CERTIFICATES-

Certified Copies-Fees

464

Issuance

464

BLIND-

Taxation for Assistance cf

869

Transfer of Academy Funds to State Board of Education

708

BOARD OF HEALTH-

Duties With Respect to Vital Statistics

463

BOARD OF TAX ASSESSORS-(See County Board of Tax Assessors)

BOARD OF TAX APPEALSAbolished Municipalities

11 (n) 803

BOOK AGENTS-

Tax

132

BOTTLERS, NONRESIDENT-

Tax

145

BOWLING ALLEYS-

Tax

133

BOND COMMISSIONERFees
BONDS-(See also State Bonds) Corporation Distillers and Dealers.................... Drainage Drainage--Defaults Elections Hunting & Fishing Licenses-Issuing Officers Injunction Against Collection of Business Tax Injunction in Chain Store Tax Cases Injunction to Restrain Intangibles Tax Issues in General.. License for Small Loan Business

451

448

206

;852, 853, 854

855

795, 796

:

263

159

181

642

795, 796

199, 200

886

INDEX

:Malt Beverages Malt Beverages Tax................ Milk Distributors .' Motor Fuel Distributors................................ Nonresident Motor Vehicle Dealer Payment of Certain Prohibited Phosphate Mining Pilots Revenue From Sale of Sale or Exchange of Refunding School Bonds School, Refunding, etc Tax Collectors Tax Collectors-Limitation of Action Tax Collectors-Surety's Right to Release Tax Levy to Pay Off School Bonds Tax Receivers Tobacco Contraband
BREWERS-(See also Malt Beverages) Reports

Page
207 (n) 80
306 44 227 867 283 821 795, 796 848, 849 843 753 609 608 847 749, 750, 751
~4
81

BROKERS-

Income Tax Returns...................................................................................... 501

Real Estate

374

BUILDING AND LOAN ASSOCIATIONS-(See also Mutual Building

and Loan Associations)

Examinations

312

Execution to Collect Fees

313

Fees for Charter and Rer.ewal...

433 (n)

Incorporation

433

Inter-State

:

439

Inter-State, Annual Fees



439

Inter-State, Annual Statements

439

Inter-State, Definitions

'

439

Inter-State, License

440

Inter-State, When Law Applicable

439

BUILDING INSPECTORS-

Fees

452

BUILDING SAFETY LAWSCreation of Building Safety CounciL Fees

663 ( n) 452

INDEX

887

Page

BUREAU OF MARKETS-

Creation, etc

~

701

BURGLAR ALARM COMPANIES-

Tax

133

BURIAL PLACES-

Exemptions

521

BUSINESS LICENSE TAX-

Adding Machines

128'

Advertising Agencies

128

Amusement Parks

129

Athletic Parks

131

Auctioneers

129

Automatic Sprinkler Agencies

129

Automobile Accessories, Retail.

131

Automobile Accessories, Wholesale

131

Automobile & Truck Assembly Plants...................................................... 130

Automobile & Truck Dealers

129

Automobile Financing ,.......................................................................... 130

Automobile Parking Places

131

Awning and Tent Makers

131

Barber Shops

132

Barber Supply Agents

,

132

Beauty Parlors

132

Bicycle Dealers

"

132

Bill Distributors

132

Bond in Injunction Cases

159

Book Agents

132

Bottlers, Nonresident

145

Bowling Alleys

133

Burglar Alarm Companies

133

Cafes and Restaurants................................................

134

Carnivals, etc.

134

Cars Operated for Hire................................................................................ 134

Cash Registers

135

Cemetery Companies

135

Certificate of Exemption

154

Check Protectors

128

Check Vending Machines....

144

Circuses

135

City Directories

137

Coal and Coke Dealers

,..............................................

135

Coin Machines

148

Collection by Tax Collectors

159

888

INDEX

Page

Collection Agencies

128

Collection of Fees After Nulla Bona

160

Commercial Reporting Agencies................................................................ 136

Concerts, Shows, etc.........................................

136

Cotton Warehouses

153

Creation of Tax

127 (n)

Criminal Liability

159

Dance Halls and Dancing Instructors...................................................... 137

Detective Agencies

128

Disabled Veterans, Exemption

155

Dog, Pony & Horse Shows............................................................................ 138

Dry Cleaners

138

Electrical Contractors

138

Emigrant Agents

138

Employment Agencies

138

Execution Against Delinquents

159

Filling Station

139

Fines, Disposition of

160

Fire Apparatus, Dealers

139

Fish and Seafood Peddlers

148

Fish Dealers

139

Fortune Telling, etc.........

139

Game Machines

152

Games, Devices, etc.

137

Gasoline or Oil Vehicles, Dealers............................................................ 140

Garages

130

Hotels and Tourist Camps

140

Ice Cream Dealel's

140

Junk Dealers

140

Laundries

141

Legerdemain and Sleight of Hand............................................................ 141

Legislative Agents or Lobbyists................................................................ 141

Lighting Systems

142

Lightning Rods

142 (n)

Livestock Dealers

142

Lumber Manufacturers and Dealers....................................................... 142

Merchandise Warehouses

153

Merry-Go-Rounds

143

Monument Dealers

144

Motion Picture Supply Houses

145

Motor Busses

144

Motor Cycle Dealers.................................................................................... 144

Moving Pictures

145

Music and Radio Program Agents

136

INDEX

889

Page

News Dealers on Train<;

146

Officials of Certain Companies

146

Packing Houses, etc

147

Palmistry........................

145

Patent Right Dealers

147

Pownbrokers

147

Payment Where Opened After January 1 or July 1....:

157, 158

Penalty for Default in P;.;yment

158

Phonograph and Radio Dealers

146

Photographers

149

Picture and Picture Frame Dealers

148

Playing Card Dealers

149

Plumbing, Heating, Steamfitting, Tinning, and Roofing Contractors 149

Pool Tables-MinIature

143

Pressing and Cleaning Business

149

Real Estate Brokers

133

Registration With Ordinary

160

Remittances of Delinquents

158

Return

:

156

Rifles and Ammunition

150

Safes and Vaults

150

Salary and Wage Buyers

150

Sanitaria and Hospitals

150

Shooting Galleries

137

Sideshows

151

Skating Rinks

150

Slot Vending Machines

151

Small Loan Business

199

Soda Fountains

150

Stockbrokers

133

Swimming Pools

152

Tax Adjusters

153

Tax Collectors-Records

158

Toll Bridges and Ferries

152

Traveling Horse Traders and Livestock Dealers

152

Typewriters

152

Undertakers

153

Used Car Dealers........

154

Vaudeville Shows

154

Vendors in Baseball Palks

147

Weapons Dealers

149

Weighing Machine Dealers

154

Wholesale Automobile Radio Dealers........................................................ 131

Wood Dealers

153

890

INDEX

-C-

Page

CAF.:a~-

134

CANAL & NAVIGATION COMPANIESIncorporation

.401, 402

CANCELLATIONMotor Fuel Distributors' License.............................................................. 50

CAPITAL-

Tax on That Competing With National Banks

632

CAPITATION TAX-

Prohibited in Municipalities and Counties

800

CAR:a~N~~..~.~.~~=

118

CAR:a~V~.~.~:..~.~.~:=

134

CARRIERS-(See also Motor Contract Carrier; Motor Common Carrier)

Inspection of Tobacco Records.................................................................... 96

Motor Fuel Reports............

52

Motor Vehicle Tax

223

Reports of Liquor Transported.................................................................. 68

Statements on Tobacco Shipments.............................................................. 96

Wine, Transporting Into State

74, 75

Wine Reports

76

CARS OPERATED FOR HIRE-

Tax

134

CASH REGISTERS-

Tax

135

CEMETERY CaMPANIES-

Tax

135

CERTIFICATE OF EXEMPTIONBusiness Tax Architects Barbers and Hairdressers Engineers and Surveyors Medical Practitioners Nurses

154 320 327, 329 357, 358', 359 343, 344 348

INDEX

891

Page

CHAIN STORES-

Definition of

178, 179

Execution for Taxes

181

Injunction to Restrain Collection of Tax

181

Penalty for Failure to Pay Tax................................................................ 180

Tax Imposed

177

Tax Paid Into General Fund

180

Tax, When Payable

178

CHARTER-

Banks

394

CHATTELS-

Included in Personal Property

518

CHATTANOOGA-

State Property in

669

CHAUFFEUR-

License

234

License, Additional Examination for

236

Penalty for Operating Without License

~40

Unlicensed Forbidden to Operate

234

CHECK PROTECTORS-

Tax

128

CHECK VENDING MACHINES-

Tax

144

CHILD WELFARE-(See Welfare)

CHIROPODlSTExamination License Registration, Annual Registration and Professional Tax

334 334 334 335 (n)

CHIROPRACTICLicense Examination and Registration Registration and Professional Tax

332, 333 331 333 (n)

CHOSES IN ACTION-

Included in Personal Property

518

CIGARS-(See Tobacco, Cigars and Cigarettes)

892

INDEX

Page

CIGARS AND CIGARETTES-

Application to Qualify as Wholesalers or Jobbers

101

Books of Taxpayers, Ex~.mination

106

Carriers, Examination of Records............................................................ 96

Carriers, Statements of Shipments............................................................ 96

Cigarette Packages

89

Cigarette Standards

89

Computation of Tax...................................................................................... 88

Confiscation and Sale of Tobacco Products

92, 93, 94, 95

Confiscation and Sale of Unstamped Goods............................................ 88

Confiscation and Sale of Vehicles Used in Transporting Goods.......... 93

Definitions of Terms Used in Law

100, 101

Destruction of Empty Containers

104

Drop Shipments by Wholesalers, Reports................................................ 91

Duplicate Invoices

92

Execution for Unpaid Taxes

104, 107

Exemptions

109

Foreign Commerce, Sales to Ships Engaged in...................................... 99

Graduation of Tax According to Sales.................................................... 86

Imposition of Tax.......................................................................................... 86

Inspection, Interference With

113

Inspection, Regulations to Aid in.............................................................. 98

Interstate Sales or Shipmcnts

90, 99, 100, 108

Invoices

90, 92, 99

Judgment Liens Against Taxpayers' Property

~

104

Length of Cigarettes.................................................................................... 89

License of Distributors....................................

86

Lien for Taxes and Penalties

108'

Notice to Persons Evading Tax

104, 153

Packages of Cigarettes................................................................................ 89

Partial Invalidity of LaVl, Effect

109

Penalties for Evading Tax

102

Penalties for Violations

112

Penalties, Executions fOl

107

Penalties, Judgment for

104

Penalties, Lien for

108

Penalties, Remission of

104

Penalty for Receiving Unstamped Products

114

Penalty for Selling Unstamped Tobacco

103

Permit Qualifying Applicant as Wholesaler or Jobber

101

Pooling Orders to Evade Tax................................................................... 113

Possession by Nonreside!lts

110

Possession by Resident Sojourners

110

Prizes, Tax Where ArticlE'S Given as........................................................ 88

INDEX

893

Page

Rates of Taxes................................................................................................ 87

Records, Dealers to Keep....................................................

91

Records, Examination of

96, 106

Records, Failure to Keep.............................................................................. 97

Records, Preservation of.............................................................................. 97

Reports

98

Reports, Drop Shipments by Wholesalers................................................ 91

Retail Dealer Defined

100

Retail Dealer, License

111

Reuse or Refilling of Containers

114

Revocation of License or Permit..

101, 104

Rules and Regulations

96, 98, 100, 106

Seizure, (See Confiscation and Sale of Tobacco Products)

Stamping by Dealers.................................................................................... 90

Stamps, Accounting as to............................................................................ 98

Stamps, Collection of Tax by.................................................................... 88

Stamps, Counterfeiting

103

Stamps, Definition of

100

Stamps, Discounts on Sales of

98, 101

Stamps, Execution for Unpaid

107

Stamps, Fraud in Use or Reuse of..

102

Stamps, Illegal Sale of........................................

98

Stamps, Required for Interstate Business

90, 91

Stamps, Method of Affixing........................................................................ 89

Stamps, Penalties-Fai.lure to Affix

102

Stamps, Preparation and Distribution of................................................ 98

Stamps, Purchased to Cover Unstamped................................................ 91

Stamps, Purchasers' Duty to Report When Not Affixed

107

Stamps, Rules and Regulations for

96, 98, 112

Stamps, Time for Affixing

90, 91

Stamps, Wholesalers, Duty as to Affixing

102

Standards of Cigarettes......................................

89

Transportation and Distribution

105, 113

Transportation and Distribution-Display

106

Transportation and Distribution Permit, Fee for Issuance

106

Transportation and Distribution Permit, Information for

105

Transportation and Distribution Permit, Number of Vehicles Allowed

for Each Permit

105

Transportation and Permit Fee, Revocation

106

Transportation and Permit Fee, Transfer

106

Trial of Persons Charged With Evading Tax

103

United States Government, Sales to

99, 100, 102

Wholesale Dealer and Jobber Defined

100, 101

Wholesale Dealer and Jobber, License

111

894

INDEX

CIGARETTES-(See Cigars and Cigarettes, Tobacco)

C I RTCaUx S E S -

.

CITY DIRECTORIESTax

CLAIMSExecutions Malt Beverages Seized for Violation of Law

CLASSIFICATION OF PROPERTY-

Constitutional Provisions

:

CLERK OF THE HOUSEFees

COAL AND COKE DEALERSTax

COLLECTIONDelinquent License Taxes.................................................... Banks, Mutual Building and Loan Association & Credit Unions-Taxes County Tax Estate Tax Franchise Tax Income Tax Intangible Tax Property on Unlawfully Exempted Railroads and Utilities-Property Tax

COLLECTION AGENCIESTax

COLORED PERSONSTax Digests

COMMERCIAL FEED-(See Feed Stuffs)

COMMERCIAL FISHING BOATSLicense Record Books
COMMERCIAL REPORTING AGENCIESTax

COMMISSIONER OF AGRICULTURESites for Farmers' Markets

Page
135
137
594 207
860
459
135
23 611 763 645 649, 652 506 629 545 621
128
557
255, 256 257 136
701

INDEX

895

Page

COMMISSIONER OF REVENUE-(See Revenue Commissioner)

COMMISSIONSTax Collectors and Receivers

581, 582, 583

COMITY-

Accountants

317

Osteopaths

354

COMPTROLLER GENERALCertain Duties Retained................................................................................ 10 Inspection of Records.................................................................................... 59

CONCERTS-

Tax

136

CONDEMNATION-

Vehicles Illegally Transporting Tobacco

112

CONFISCATION-

Compromise in Tobacco Cases.................................................................... !!l5

Tobacco Products

92

Unstamped Tobacco Products.................................................................... 88

Vehicles Transporting Unstamped Tobacco............................................ 93

Vehicles Transporting Untaxed Liquors.................................................. 65

CONSERVATIONGrants by Federal Government................................................................ 717

CONSERVATION FUNDOil and Gas.................................................................................................... 656
CONSTITUTION-(See State Constitution)

CONSUMER TAXES-(See Individual Heads; Alcoholic Beverages; Tobacco, etc.)

CONTAINERSTobacco, to be Destroyed

104, 114

CONTRABAND-

Sale of

4

Untaxed Liquors

71

Wine

211

CONVICT-MADE GOODS-

Tax

126

COOPERATIVE MARKETING ASSOCIATION-

Report

:

446

896

INDEX

Page

CORPORATION-(See also Foreign Corporations; Private

Corporations)

Amendment and Renewal of Charters Granted by Secty. of State 423, 424

Annual Reports

434

Bonds

448

Building & Loan Associations

433

Canal and Navigation Companies

401

Domestic License Tax

162

Domesticated Foreign, Annual Tax

162

Domestication of Foreign

431

Electric Membership in GeneraL

442

Electric Membership, License

443

Exceptions as to Returns by Foreign

166

Exemptions from Income Tax..................................................

474

Express Companies

404

Fee for Renewal of Charter

430 (n)

Foreign, License Tax, AnnuaL

165

Fraternal Benefit Societies

416, 417, 418

Income Tax-Allocation and Apportionment

485

Income Tax from Dissolved Corporations

513

Income Tax Information

500

Income Tax List Furnished Revenue Commissioner

513

Income Tax-Railroad and Public Service

488

Income Tax, Rate

472

Income Tax, Returns............................

499

Insurance Companies

413

Penalty for Failure to Make Returns

435

Railroads

.405, 406, 407

Report-Owners of Bonds & Preferred Stock............

636

Reports to Revenue Commissioner

163

Returns and Payment of Tax by Foreign

166

Returns in GeneraL..............

434

Savings Banks, Trust, Security or Guaranty Companies-

Charters

398, 399

Secretary of State-Amendment..

.423, 424

Secretary of State as Ex-Officio Commissioner

434

Secretary of State, RenewaL

423, 424

Telegraph and Telephone Companies

411

Undomesticated Foreign, Penalty for Noncompliance With Law

432

Undomesticated, Service of Process on

432 (n)

COSTS-

Additional for Writ of Error Brought to Wrong Appellate Court...... 687

Attorneys, Liability in Appellate Court

685, 687, 689

INDEX

897

Page

Court of Appeals

685, 686, 689

Duties of Clerk of Supreme Court............................................................ 686

Examination of Certain Insurance Companies

697, 698

Executions for in Court of Appeals

689

Fraternal Benefit Societies, Examination

695, 696

Insurance Companies, Complaints Against

691, 693, 697

Mandamus

690

Pauper's Affidavit

687

Supreme Court in General.

685, 686

Supreme Court-Paid Intc State Treasury

686

Supreme Court, When Payable

688

COSTS AND MISCELLANEOUS REVENUEIn General
COTTON STANDARDSPromulgation

685 799 (n)

COUNTERFEITING-

Stamps Issued by Game and Fish Commissioner

277

COUNTY BOARD OF EDUCATION-(See School District Taxation)

COUNTY BOARD OF TAX ASSESSORS-

Arbitration by

566

Ascertainment of Property Subject to Taxation

567

Chairman and Secretary.

565

Compensation

564

Correction of Digests............................................................

570

Creation, etc

563

Employment of Agent...........................................................

565

Examination of Digests by Commissioner

569

Fees for Service of PaperiS

:

569

Ineligible to Hold Other Office

564

Meetings and Duties...........

566

Powers

568

Qualifications

564

Oath

564

Other Laws Not Affected by Chapter

569

Removal from Office......

564

Time for Completion of Revision & Assessment..

569

Valuation of Property

569

"COUNTY PURPOSES"-

Defined

743

".

898

INDEX

COUNTY TAX-(See also Tax Collectors; Tax Receivers) Agricultural Agent Airports Assessment & Collection Collectors' Fees Constitutional Provision County Buildings, Extra Tax Creditors, Right to Compel.. Debts, Accumulated Executions Against Railroads Extra Grand Jury-Duties of Health Department Home Demonstration Agent Judgments, Payment of Jury Certificates Jury Script as Payment Paupers Purpose in General.. Ordinary, Duties of Railroads, Collection from Remitted Rolling Stores Special Taxpayers Right to Resist

Page
745 746 763 763 869, 870 744, 745 744 742 767 745 744 747, 748 745 746 763 574 (n) 745 741, 743 743, 763 766, 767 765 186 745 744

COUNTIES-(See also County Tax)

Accumulated Debts, Payment

;

Alcoholic Spirits and Malt Beverage Licenses

Billiard Parlor License

Borrowing County Money

Capitation Tax Prohibited

Current Expenses for

Debts, Constitutional Limitations

Distilled Spirits, Regulation

Drainage District Taxation

Elections for Tax Exemptions........................................................

Executions Against Persons Holding County Money

Explosives-License

Extra Tax for Building

Federal Grants in Lieu of Taxes

Gasoline Tax-Pro Rata Share

High Schools-Joint Maintenance

Jewelry Auction License

743 771 768 764 800 742 871 204 851 523 764 772 744, 745 790 (n) 746 (n) 842 775, 776

INDEX

899

Page

License, Exhibitions for

789

Judgments, Tax for Payment

746

Junk Dealers License.................................................................................... 777

Livestock Dealers-License

778, 779

Miscellaneous County License........................................

788'

Nature and History

741 (n)

Peddlers and Exhibitors License

769, 770, 788, 789

Pistol and Revolver License........................................................................ 784

Power to Levy Educational Taxes

837

Processors of Nuts-License

785

Purchase Under Tax Executions

597

Regulation, Entertainment and Eating Establishments

137 (n)

Returns-Determination of Proper

553, 554

Revenue, Certain Other Means of Deriving

790 (n)

Revenue in General..

746

Settlements With State

760, 761

Taxation-Constitutional Provisions

869, 870

Taxation-Purpose in General..

741, 743

Tourist Camp and Road House License

786, 787

Unlawful Tax Exemptions

523

Welfare, Contributions fOl Public

731

COURT OF APPEALS-

Additional Costs for Writ of Error Brought to Wrong Court

687

Attorneys, Liability for Costs

685, 689

Costs

685, 686, 68'9

Executions for Costs

689

CREAM TESTERS-(See also Dairies and Dairy Products)

License

,

292, 294

CREDIT UNIONSExaminations Returns, Assessments and Collection of Taxes Tax

314, 315 611 615

CREDITSIncome Tax

.474, 475

CURRENT EXPENSES-

Defined as to Counties

743

900

INDEX

-D-

Page

DAIRIES AND DAIRY PRODUCTS-(See also Milk and

Cream Testers)

Definitions

292

Enforcement of Law

292

Inspection Fees

292

Licenses

293

Milk and Cream Brokers..............................................................

295

Milk and Cream Brokers-License

295

Milk Buying Station-License

294

Reports

295

Violations

296

DANCE HALLS AND DANCING INSTRUCTORS-

Tax

137

DEAF-

Georgia School for-Funds

708

DEALERS-

Automobile, Reports

228

Delivery of Alcoholic Beverages to............................................................ 64

Egg, Registration

297

License, Wholesale Fish

281, 282

Malt Beverages

81

Motor Vehicles, Nonresident

228

Motor Vehicles-Tags

220 (n)

Nonresident Motor Vehicle

227

Oysters and Shrimp, License

274

Real Estate Located in Other States

391

Sale of Wine.................................................................................................. 75

Stamps on Cigars and Cigarettes.............................................................. 90

Tobacco Defined

100

Tobacco, Reports of Drop Shipments........................................................ 91

Wine Reports

76

DEDUCTIONS-

Gross Income, from

480

Items Not Deductible

482

DEEDS-

Tax

597

Tender of Redemption Price Before Suit to CanceL

603

DEER-

Closed Season

,

268

Report of Deer KIlled................................................................

268

INDEX

DEFAULTERS-

Double Taxation

,

How Relieved as.....................................................

Notice by Tax Receiver

Oath

;

Record of

Schedule Made by Collector..........................

DEFICIENCY ASSESSMENTSInterest Time

901
Page
558, 559 559 560 559 606 605
15 15

DEFINITIONS-

Accumulated Debts

743

Alcoholic Beverages

62

Applicant, Under Homestead Law

530

Chain Store

178, 179

County Purposes

741

Current Expenses

743

Dairies and Dairy Products........................................................................ 292

Department of Revenue............

1

Escheat

740

Fair Market Value

544

Fraternal Benefit Societies

416

Georgia Securities Law

379

Gross Income

476

Homestead

528

Income Tax

467

Insurance Agents

360, 362

Intangibles

629

Inter-State Bldg. & Loan Assns

439

Malt Beverage Law..........

79

Motor Common Carrier

248

Motor Contract Carriers.............................................................................. 242

Motor Fuel Tax Law

27, 28

Net Income

480

Ordinary Expenses of Municipality

797

Owner

533

Personal Property for Ta'Xation Purposes

518

Revenue Certificate Law

829

Rolling Store

184

Special Franchise

649

Tobacco Dealers

100

Tobacco Stamps

100

902

INDEX

Page

Transient Persons

519

Used or Second Hand Ca

228

Wine

73

DEFRAUDING STATE-

Misdemeanor

22

DELINQUENT ASSESSMENTSPayments to Treasury

:......................................... 25

DELINQUENT LICENSE TAXES-

Collection

23

DELINQUENT RETURNS-

Revenue Commissioner

17

DELINQUENT TAXPAYERS-

Penalties

24

Prosecution

25

DELINQUENTSExecution for Business Tax

,

159

DENTAL NURSES OR HYGIENISTS-(See Nurses)

DENTISTSExamination and Registration Licenses Registration and Professional Tax Registration, Annual

336 336, 337
338 (n) 337

DEPARTMENT OF PUBLIC SAFETY-(See Safety)

DEPARTMENT OF REVENUE-(See also State Revenue Commis-

sioner and State Revenue Commission)

Agency, Definition

1

Assessor, Definition

1

Attachment, Use to Collect Taxes............................................................ 19

Attorney General, Assistant Attached to................................................ 5

Boards and Regulatory Bodies, Effect of Law on................................ 6

Bond on Extension of Time for Return.................................................... 13

Budget Bureau, Power to Decide.............................................................. 8

Commission Basis, Collection of Taxes.................................................... 4

Compromise of Tax Suits............................................................................ 6

Comptroller General, Transfer and Retention of Powers and

Functions

3, 4, 8, 10

Confidential Information

8

Creation

2

INDEX

903

Page

Criminal Prosecution, Effect on Tax Liability...................................... 17

Definitions

1

Defrauding State in Tax Matters, Misdemeanor.................................. 22

Delinquent Returns, Preparation by Commissioner.............................. 17

Due Date of Taxes........................................................................................ 14

Evasion of Taxes, Misdemeanor................................................................ 22

Evidence, Compelling Production by Superior Court.......................... 17

Expenses, Payment

5

Extension of Time for Returns

~........................ 13

Fiduciary, Definition

1

Finance Committee of Senate, Joint Meetings with Ways and Means

Committee of House on Revenue Measures.................................... 22

Fraud in Tax Matters, Misdemeanor........................................................ 22

Fraudulent Statement in Return................................................................ 15

Garnishment, Use to Collect Taxes............................................................ 19

Individual, Definition

1

Information, Holding Confidential............................................................ 8

Interest on Past Due Taxes

14, 15, 17, 18

Jeopardy Assessments, Payment or Bond.............................................. 18

Laws, Reference to Other Departments.................................................... 8

Legislative Committees, Joint Meetings on Revenue Measures............ 22

Liens for Taxes.............................................................................................. 19

Notice to Taxpayer Before Filing Suit.................................................... 18

Organization of

7

Other Departments, Transfer of Power and Functions.................... 8

Other States, Enforcement of Taxes of.................................................... 22

Partial Invalidity of Law Creating and Regulating, Effect................ 22

Penalties as Part of Tax..................................................................

17

Person, Definition

1

Personal Debt, Taxes as.............................................................................. 19

Priority of Tax Liens.................................................................................... 19

Privileged Information

8

Protest by Taxpayer.................................................................................... 14

Rank of Tax Liens........................................................................................ 19

Refunds of Taxes Illegally Assessed................................

15

Salaries of Assistant Attorney General and Clerks.............................. 5

Salaries of Employees.................................................................................. 7

Secrecy Provision

~

Settlement of Tax Suits................................................................................ 6

DETECTIVE AGENCIES-

Tax

128

DIGEST-(See also Tax Digests)

Completed

157

904

INDEX

Opened

Revenue Commissioner to Supply

Special Tax

;

Subsequent Lists

Tax Collectors, Pay for Preparing

Page
157 156 156 157 156

DISTILLED SPIRITS- (See also Alcoholic Beverages; Distilled

Liquors)

Bond of Distillers and Dealers.................................................................. 206

Fruit Growers' License

205

License Fee, Retailers........

203

License Not Transferrable.......................................................................... 206

License Payable in Advance........................................................................ 205

Licenses

203

Licenses to be Displayed........................................

205

Manufacture in Dry Counties Prohibited

205

Municipalities & Counties

204

Requirements for Granting License............................................................ 204

Sales in Dry Counties Prohibited.............................................................. 205

Sale to Unlicensed Dealers Prohibited

205

Unlawful Distillation, Penalty

206

DISTRIBUTION-

Intangibles Tax-Revenue

639

DISTRICT COMMISSIONER OF HEALTH-

Appointment, Qualifications

368

Examination Fees

368

DISTRICT REVENUE-

Drainage District Taxation

8'51

School District Taxation

833

DOG, PONY OR HORSE SHOWS-

Tax

138

DOGS-

Personal Property

518

DOMESTICATION-

Foreign Corporations

431

DONATIONS-(See also Grants) Federal Gov't. to Board of Education Federal Gov't. to Board of Regents

705, 706 710

INDEX

905

Page

DORMANCY-

Executions

594

DOUBLE TAX-

Franchise Tax, When.................................................................................... 652

When Imposed

558, 559

DRAINAGE-, Additional Assessments Assessment for Cost of Bond Defaults Bonds Collection of Assessments Commissioners Court Procedure to Establish System Federal Government-Cooperation With Reassessments Districts Established Taxation for Waiver of Defenses Against Assessments

856

852, 854

'

855

852, 853, 854

855

851

~

851

856

856

851

851

853

DRIVERS' LICENSES-(See Motor Vehicles)

DRY CLEANERS-

Tax

138

DRY COUNTIES--

Manufacturing of Distilled Spirits Prohibited

205

Sale of Distilled Spirits Prohibited.......................................................... 205

DUTIES-

Delegation by Revenue Commissioner...................................................... 6

Retained by Comptroller-General................................................................ 10

Revenue Commissioner

3, 12

-E-

EDUCATION-(See also Regents)

Academy for the Blind-Transfer of Funds to State Board

Federal Funds-Transportation of Pupils and Employees

Federal Grants & Donations to State Board of

Gifts, Acceptance by Board............................

Library Funds, Transferred to State Board

Schoolhouse Construction-Federal Funds

Taxation for-Constitutional Provision

~

Trusts-Continuance of

Vocational-Federal Grants

708 707 705, 706 707 708 707 876, 877 709 713

906

INDEX

Page

EGGS-

Inspection Fee

297

Registration of Dealers

297

Stamps

297

Violations of Law

298

ELECTIONSBonds School Bonds, Refunding, etc School District Taxation

: 795, 796 843 835

ELECTRIC MEMBERSHIP-

Incorporation ............................................................................................... 442

License

443

ELECTRICAL CONTRACTORS-

Tax

138

ELECTRICITYFederal and State Agencies Distributing

169, 170

EMBALMERSExamination and Registration License Registration and Professional Tax

339 339, 340, 341
342 (n)

EMIGRANT AGENTS-

Tax

138

EMPLOYEESState Revenue Department.......................................................................... 7

EMPLOYMENT-(See Unemployment Compensation Law)

EMPLOYMENT AGENCIES-

Tax

138

ENFORCEMENT-

Malt Beverage Regulations.......................................................................... 79

Wine Standards

77

ENGINEER AND SURVEYORSCertificate Evidence of Qualification Registration Registration and Professional Tax

357, 358, 359 357 357 359 (n)

EQUALIZATION OF ASSESSMENT-

Application of Chapter

563

INDEX

907

Page

EQUITYTobacco Confiscation Cases........................................................................ 94

ESCHEATS-

Defined

740

Proceeds of

740

ESTATE TAXFederal Rates History Appraisal Where Report Not Made Failure to Pay Nonresident Decedents Payment Return, Assessment & Collection........................................ Revenue Commissioner and Ordinary-Duties

646 (n) 645 (n) 647 647 647 647 645 647

ETHYL ALCOHOL-

Alcoholic Beverage Law When Not Applicable...................................... 70

License for Manufacturing

790 (n)

EVASION-

Assisting, Tobacco Tax

114

Pooling Orders for Cigars and Cigarettes................................................ 113

Tobacco Tax, Penalty

102

EVIDENCE-

Intangible-Compulsory Production

637

Presumption in Tobacco Cases.................................................................... 91

Revenue Commissioner

17

EXAMINATIONArchitects Accountants Attorneys Bank & Trust Companies Barbers and Hairdressers Building & Loan Associations Chiropodists Chiropractics Credit Unions Dentists Embalmers Hospitals Non-Profit Service Corporations Insurance Agents Medical Practitioners

320, 321 316 323
309, 310, 311 327 312 334 331
314, 315 336 339 700 364 343

908

INDEX

Page

Motor Vehicle Operators License

233

Nurses

348

Optometrists

351

Osteopaths

353

Pharmacists

355

Veterinarians

372

EXAMINING BOARDSEstablished

339 (n)

EXCISE TAX-(See also Tax)

History

27 (n)

Insurance Premium Tax Considered as

115 (n)

Malt Beverages

80

Motor Fuel & Kerosene................................................................................ 31

EXECUTIONS-

Alias

589

Building & Loan Fees

313

Business Tax Delinquents....................................

159

Chain Store Tax............................................................................................ 181

Claims

594

Collections

587

Costs

595

Counties May Purchase Property

597

Court of Appeals Costs

689

Dormancy

594

,Estate Tax, Failure to Pay

:

647

Income Tax

510

Interest

593

Interest on Transferred

594

Laws as to Judgments Applicable

594

Levy by Revenue Commissioner

627

Levy by Whom................................................................................................ 589

Levy, Designation of Property

589

Municipal Taxation-Garnishment

813

Municipal Taxes

808

Penalties

593

Persons Holding County Money

764

Property in All Counties Subject

589

Railroads, County Tax

767

Rolling Stores

185

Sheriff's Fee

595

Tax

577, 587

Tax Collectors

588

INDEX

Tax Collectors, Against Tax Collectors-Fee Tax Receivers, Against Tax, Time of Issuance Transfer Transient Persons, When Subject to Unpaid Tobacco Taxes Wild Land

EXEMPTIONS-(See also Homestead Exemption)

Agricultural Products

Armed Forces, Members, Property Tax

Books

Business Tax, Disabled Veterans

Certain Fertilizer

Certificate of

Charitable Institutions

Constitutional Provisions

Cotton, Baled

Credited on Value of Personal Property

Elections in Counties

Fire Truck From Motor Vehicle Tax................................

Five Year Period of Tax Exemption, How Repealed

Home Occupied by Owner

Hospitals

Housing Authorities and Bonds

Income Tax-Payment Before Certificate Issued

Income Taxes

Illegal Use-Penalty

Intangibles

Libraries

:

License

Mattress Manufacturing, Blind Persons

Motor Vehicles Not Included....

Motor Vehicles Operators License Law

Motor Vehicle Tax-Nonresident Farmers

Paintings

Penalty for Violation of Personalty

Personal Property;

Personal Property, Applications and Schedule

Philosophical Apparatus

Property From Taxation....................................

Rural Electrification Corporations

Tobacco Tax

909
Page
585, 586 595 585 589 (n) 594 589 107 589
542 537 521, 861 155 522 791 521, 861 861 521 535 523 222 523 525 521 540 793 .474, 475 793 635, 636 521 791 196 533 231 222 521 536 533 534, 535 521 521 443 109

910

INDEX

Toll Bridges Unlawful by Counties Veterans from Professional License............
EXPLOSIVESCounty License
EXPRESS COMPANIESAmendment or Renewal of Charter Assessment by State Arbitrator Incorporation
EXTENSION-(See Time)
-F-
FAIR MARKET VALUEDefinition
FARMERS' MARKETSFunds from Operations of Sites Chosen by Commissioner of Agriculture
FARMERS' MUTUAL COMPANIESExemption from Insurance Premium Tax
FEDERALCorporation Distributing Electricity
FEDERAL ALCOHOL ADMINISTRATIONWine Standards Adopt;:)d............
FEDERAL CORPORATIONS AND AGENCIESTax
FEDERAL GOVERNMENTDrainage-Cooperation With Funds for Schoolhouse Construction Grants and Donations to Board of Education Grants & Donations to Board of Regents Grants for Agricultural Conservation Grants for Vocational Education Grants for Vocational Rehabilitation Grants to State Board of Health Grants to Department of Forestry Grants to Department of State Parks Grants to State Department of Labor

Page 522 523 794
772
404 (n) 624 404
544
701 701
115
169, 170
77
519
856 707 705, 706 710 717 713 715 721 732 734 723

INDEX

911

Page

Grants to State Department of Public Welfare Grants to State Department of Veteran Service Grants to State Highway Department Grants to State Park Authority Matching Highway Funds Property of Agencies Subject to Taxation, When Social Security Participation Transportation of Pupils end School Employees Work to Conform to Federal Law When Aided by Federal Appropriations
FEDERAL INCOME TAXExamination of Returns

728 737 719 736 720 520 (n) 728 (n) 707
712
504

FEED STUFFS-

Concentrated Commercial Feeding Stuff..

287

Inspection Fees .

288

License

288

Penalty for Failure to Attach Tags and Stamps................................ 290

Refunds for Deficiencies

290

Refusal to Register

289

Registration

287, 288, 289

Samples for Aanalysis

289

Stamps

290

Violations

291

FEESBanking Company, Charter Amendment.. Banks Seeking Trust Powers............ Birth, Establishment of Time and Place Building Inspectors Building Safety Law Birth Certificates, Certified Copies Clerk of the House.... Exceptions from Law Failure of Officials to Pay Into Treasury Hearses and Ambulances Land Registration Lumber Inspection Miscellaneous, State Department Motor Busses, Operation Motor Common Carriers............ Motor Contract Carriers. Motor Vehicle Operation Motorcycles

400

398

466

452

452

,

464

459

462

462

219

454

824

460

217

456

458

215

216i

912

INDEX

Page

Naval Stores

824

Pilots

:lJ20, 822

Secretary of Senate

459

Tax Collectors

763

To Whom Paid................................................................................................ 462

Travelers, Operation

217, 218

Trucks, Operation of

216, 217, 218

Vital Statistics

463

Vital Statistics, Disposition of

465

FERTRaxIES-

.

152

FERTILIZER-

Exemption from Taxation

522

Inspection Fees

299, 301

Inspection, Rules & Regulations

301

License for Dealers........................................................................................ 299

Registration

299

Sale i. Bulk.................................................................................................... 300

Tag Tax

300

Violations

301

FIFA-

Malt Beverage Taxes........

83

FIDELITY INSURANCE COMPANIESAdmission of Foreign.................................................................................... 174

FIDUCIARIES-

Income Tax Returns

499

Income Tax Upon

472

Return of Intangibles by

633

FIELD SUPERINTENDENTSLicense, Cream Testers................................................................................ 294

FILLING STATION-

Tax

139

FINESDisposition of in Business Tax Cases Revenue from
FIRE APPARATUS, DEALERSTax

160 740 (n)
139

INDEX

913

FIRE TRUCKSExemption from Motor Vehicle Tax
FIREWORKSLicense
FISHCounterfeiting Stamps Peddlers' Licenses Shad License Transporting Beyond State Without Payment of Tax Violation of Wholesale Dealers' License Law Wholesale Dealers' License
FISH AND SEAFOOD PEDDLERSTax

Po.ge
222
793
277 273 279 278 282 281, 282
148

FISH DEALERS-

Tax

,

139

FISH OR PRAWN-

Catching or Transporting Without Payment of Tax

278

FISHING-(See also Commercial Fishing Boats)

Agents for Sale of License

261

Artificial Bait

260

Law Not Applicable to Tidewater

261

License, Annual

261

License, False Swearing to Procure.......................................................... 256

License, to Whom Issued............

258

Nonresident License

259

Nonresidents

'

261

Outside County

260

Penalty, Nonresident Fishing Without License

259

Persons Under 16 years.,

261

Private Ponds

262

Seiners and N etters...................................................................................... 261

Violation of Law

260, 261

FORECLOSURERight of 'Redemption

600, 601, 602

FOREIGN CORPORATIONSReports, Owners of Stocks and Bonds...................................................... 636

FORESTRYDirector to Manage and Control Lands

: 732, 733

914

INDEX

Disposal of Products Grant by Federal Government to Department..

Page
732 732

FORFEITURERevenue from

740 (n)

FORMSPrescribed by Revenue Commissioner........................................................ 5

FORTUNE TELLING-

Tax

139

FRANCHISE TAX-

Bridge Rentals and Street Assessments..................................

653

Deduction from Portion Due County

652

Double Tax, When

652

Franchise Exercised in More Than One County or Municipality

651

Name of Franchise Certified by Revenue Commissioner

652

Payments, How Considered

653

Returns to Revenue Commissioner

650

Return, Valuation and Collection

649, 652

Unenumerated, Law Taxed

650

Value of Franchises

651

FRATERNAL BENEFIT SOCIETIES-(See Insurance) Cost of Examination Definition Examination of Existing Societies Foreign Societies Incorporation Penalty for Non-Compliance With Law Procedure for Incorporation, Fee Tax

695, 696 416 175 418 419
.416, 417, 418 175 173
173, 174

FUNCTIONSTransfer to State Department of Revenue................................................ 8

FUNDS-

Disposition of, Collected U!1der Motor Fuel Tax Law............................ 39

Vocational Education

713

FUNGICIDES-(See Insecticides and Fungicides)

FUR-(See Raw Fur)

Report of Transaction; Rules and Regulations

272

INDEX

915

-G-
GAME MACHINESTax
GAMES, DEVICESLicense, Application for Tax
GARAGESTax
GARNISHMENTFor Taxes Municipal Taxation Tax Collectors
GASOLINE OR OIL VEHICLESTax on Dealers from
GASOLINE TAXCounties, Pro Rata Share

Page
152
194 137, 194
130
19 813 593
140
746 (n)

GENERAL ASSEMBLY-

Distribution of Acts

681

Journals Printed

680, 681

Members Ineligible for Revenue Commissioner.................................... 3

Reports by State Revenue Commissioner to........................................ 25

GENERAL FUND-

Revenue to Be Paid Into

865

GEORGIA MILITARY ACADEMYSite

665 (n)

GEORGIA SECURITIES LAW-

Agents' Licenses

Class "A" Securities

Class "C" Defined

Class "D" Defined

Classes of Securities Enumerated

Conditions for Sale of Securities

Construction

Dealers License

Definitions

Designation

Foreign Corporations

Necessity for Securing License

,

388 381 382 383 380 383 380 385, 388 379 379 380 385

916

INDEX

Nonresident Licenses Powers of Secretary of State Registration of Dealer or Broker Violations
GIFTSBoard of Education, Acceptance of.. To Avoid Payment of Tax
GOVERNORAuthority to Suspend Collection of Taxes State Property, Authority Concerning Tax Collectors' Bond Tax Receivers' Bond

Page 386, 387
392 386 389, 390
707 575
578 679 755 750

GRAND JURY-

Books Submitted by Tax Collector

578

County Tax, Duties

744

Tax Collectors, Statement of Special Tax

759

GRANTS-

Federal, for Highways

719

Federal, for Vocational Education

713

Federal, for Vocational Rehabilitation

715

Federal, for Agricultural Conservation

717

Federal, to Board of Education

705, 706

Federal, to Board of Regents

710

Federal, to Department of Forestry

732

Federal, to State Board of Health

721

Federal, to State Department of Labor

723

Federal, to State Department of Parks

734

Federal, to State Department of Public Welfare

728

Federal, to State Department of Veterans Service

737

National Guard, Department of Public Safety, and Agricultural and

Industrial Development Board

73S, 739

GRANTS-IN-AIDPolicy of Federal Government
GROSS INCOMEDeductions from Definition

705 (n)
480 476

INDEX

917

-H-
HEALTHGrants to State Board by Federal Government Power of State Board to Acquire Property
HEALTH DEPARTMENTCounties-Taxation
HEARSES AND AMBULANCESFees for Operation
HEATING CONTRACTORSTax

Page
721 722 747, 748 219 149

HIGH SCHOOLS-

Bonds for Joint Building and Maintenance............................................ 842

Counties and Municipalities, Joint Building and Maintenance

842

Tax to Pay Bonds

842

HIGHWAYS-

Department As Agency to Handle Funds

720

Federal Grants

719

Matching Federal Funds

720

Transportation of Motor Fuel.................................................................... 53

HOME DEMONSTRATION AGENT-

County Tax

745

HOMESTEAD EXEMPTIONS-

Amount

525

Apartment Houses

528

Applicant Defined

530

Applicant, Determination of Eligibility

527, 530

Application for

525

Armed Forces of United States, Residence of Person in

528

Blanks, Furnishing by Comptroller GeneraL

526

Board of Tax Appeals, Determination of Eligibility of Applicant 527

Bond for Title, Holding Under

528

Bonded Indebtedness, Exemption from Taxation to Pay

528

Business Purposes, Permissible Occupancy for

528

Child as Applicant....................

528

Children, Occupancy by

528

Comptroller General, Furnishing Blanks

526

Constitutional Provision

861

Contents of Application

526

Contract of Purchase, Holding Under

528

918

INDEX

Page

County Tax Assessors, Determination of Eligibility and AppeaL ..... 527

Definitions

528, 530

Delivery of Forms

526

Destruction by Fire, Flood, Effects

528

Division of Property, When Permissible

528

Divorced Person, Application by

528

Dwelling, Requirement of Occupancy

528

Exemption

525

Farm Dwelling

525, 861

Fee for Application

527

Filing of Application

527

Fraudulent Claim, Misdemeanor

531

Home, Requirement of Occupancy

525, 528, 861

Joint Owner, Part Occupancy by

525

Life Tenant, Application by

528

Married Person, Application by

528

Mortgage, Effect

528

Municipal Taxes, Effect on

525, 531, 861

Penalty for Violation

531

HONEY BEE DEALERS-

License Tax

202

Violation of License La~

202

HOSPITAL AUTHORITIES LAWGeneral Provisions
HOSPITALSCost for Examination of Non-Profit Hospital Service Corporation Tax
HOTELS AND TOURIST CAMPSTax

748 (n)
700 150
140

HOUSING AUTHORITIES-

Tax Exemptions

540

HUNTING-

Bag Limit

268

Baited Lands

269

Display of Tag

260

Fees for Issuing License

254

Game Birds and Animals........

264

Lands of Another

269

License, How Issued

253

License, Penalty for Failure to Procure and Carry

254

INDEX

919

Page

License, Penalty for False Statement

License, Resident

;

License, to Be Exhibited.

Nongame Birds

Nonresident License Fee

Open Season

Penalty for Violation

Specific Animals or Fowl..

253 254 253 269 259, 260 266 267 267

HUNTING AND FISHING-(See Hunting; Fishing)

Display of Button........................

263

Duplicate License

258

Enforcement of Law

263

License to Take Birds and Animals for Propagation or Scientific

Purposes

265

Licenses

253

Licenses, Bonds of Issuing Officers........................................

263

License, Disposition of Funds

259

License, Duplicates

262

Licenses, Sale and Distribution

262

License, Sale of "

258

Licenses, Terms Prescribed by Revenue Commissioner

264

Penalty for Purchase of Game Birds and Animals

264

Private Property

263

Transportation of Birds and Animals

265, 266

Violations

263

-1-

ICE CREAM DEALERS-

Tax

140

ILLITERACY-

Federal Grants to Elimir.ate

715

IMPORTATIONAlcoholic Beverages Without Payment of Tax...................................... 69

IMPROVEMENTSMunicipalities, Assessmer.ts for

805, 806

INCOME TAXAbatement for Deceased Members of Armed Forces Accelerated Amortization of Emergency Facilities Accident Insurance, Gross Income Accounting Factors

515 496, 497
476 491

920

INDEX

Page

Accounting Periods

491

Additions in Case of Non-Payment..

509

Administration

469

Allocation in Special Cases

488

Annuities

476

Apportionment Ratio

485

Armed Forces

515, 516

Assessment and Collection

507

Bad Debts, Deduction from

480

Basis for Determining Gain and Loss

.493, 494

Basis for Tax.......................

491

Budget Sheets

471

Bequest, Gross Income

476

Boards of Trade, Exemption

474

Books of Account, Returns Based Upon

488

Citation of Law

467

Collection

506

Compensation for Personal Services, Gross Income

476

Contributions, Deducted from Gross Income

473, 4SU, 482

Corporations, Allocation and Apportionment of Income

485

Corporations and Organizations Exempt

474

Corporations, List Furnished Revenue Commissioner

513

Corporation Returns

499

Credits

474, 475

Credits Against Taxes.................................................................................. 483

Deductions From Gross Income................................................................ 480

Deficiencies, Assessment and Collection.................................................... 507

Deficiencies, Interest and Addition............................................................ 509

Definitions

.467

Devises, Gross Income

476

Divided Payments

500

Dividen.ds, Gross Income



476

Duties of Revenue Commissioner

.469, 470

Enforcement by Revenue Commissioner

469

Examination of Federal Returns

504

Examination of Records of Taxpayer

503

Executions

510

Exemptions

474, 475

Expenses, Deducted from Gross Income

.480, 481, 482

Expense Fund for Carrying Out Law

471

Failure of Taxpayer to Furnish Information........................................ 503

Federal Income Tax Returns, Examination............................................ 504

Fiduciaries, Imposition Upon

472

INDEX

921

Page

Fiduciary Returns

499

Fiscal Year, Foreign Corporations

.468, 472

Forms for Returns..........

501

Funds Paid Into State Treasury

511

Gain and Loss........................................................................................ 493, 494

Gifts, Deducted From Gross Income............................

482

Gross Income Defined

476

Imposition of Tax............................................................

467

Individuals, Rate of Tax

471

Individual Returns

498

Information At S0urce



500

Information by Corporations

500

Installments, When and Where Paid........................................................ 506

Items Not Deductible

: 482

License Exemption Payment of Before Certificate Issued

793

Limitation Period Upon Assessment and Collection

508

Losses, Deducted From Gross Income........................................

481

Net Income Defined

480

Nonresidents, Liability for

483

Nonresident Members of Partnerships....

489

Notice of Appointment of Executor and Guardian

512

One Factor Ratio

487

Partnerships, Computation

473

Partnership Returns

500

Payment, Time and Place....................................

506

Penalty for Divulging Information

505

Penalties

513, 514

Personal Debt

, 512

Personal Exemptions and Credits

475

Proration by Revenue Commissioner

513

Railroad and Public Service Corporations

48'8

Rate of Taxation for Corporations

472

Rate of Taxation for Individuals

471

Receipts for Cash Payments

512

Records, Examination of

503

Refunds, Procedure for Obtaining.............................................................. 15

"Resident," Defined

468

Returns

.498, 499

Returns, Based Upon Books of Accounts

488

Returns, Brokers

501

Returns, Corporations

499

Returns, Deceased Taxpayers.................................................................... 492

Returns, Delinquent Persens........................................................

503

922

INDEX

Pag,

Returns, False or Fraudulent

499

Returns, Fiduciaries

499

Returns, Individuals

498

Returns, Penalty for Violation as to

502

Returns, When and Where Filed..

502

Revenue Commissioner, Extraterritorial Authority

512

Salaries, Gross Income

476

"Sale or Sales," Defined

469

Secrecy Required of Officials

604

Shifting of Income

501

Statistics, Preparation and Publication of..

470

Suit for Recovery

512

Suit in Restraint Prohibited

511

Taxes Paid, Deducted From Gross Income

480

Three Factor Ratio

486

Two Factor Ratio

487

United States Income Taxes, Deductible

480

Wages, Gross Income

476

INJUNCTION-

Bond, When Intangibles Tax Restrained

642

Chain Store Tax, Collection of..

181

INDUSTRIAL RELATIONS-

Prorating of Expenses, Reports

659

INFORMATIONExchange Among States, Motor Fuel Tax.............................................. 59

INSECTICIDES AND FUNGICIDES-

Inspection Fees

302

Inspection Samples

302

Registration of Names

302

Standards

303

Tags

302

Violation

303

INSOLVENT LIST-

Allowed, 'How

604

Disposition

605

Ordinary to Retain........................................................................................ 604

Tax Collectors, When Not Credited

605

INSPECTION-

Apples

285

Books of Wineries.......................................................................................... 76

INDEX

923

Page

Carriers Tobacco Records............................................................................ 96

Comptroller General's Records.................................................................... 59

Interference With Tobacco

113

Motor Fuel Dealers' Records...................................................................... 55

Naval Stores

826, 827, 828

Tobacco Records

96

INSTITUTIONS-

Sale of Products from State Institutions

702

INSURANCE-(See Title Companies, Fraternal Benefit Societies, In-

surance Companies, Insurance Agents)

Collection of Tax and Fees by Insurance Commissioner

117

Exemption of Farmers' Mutual Companies

115

Interstate Commerce, Considered as

115 (n)

Non-Profit Hospital Service Corporation

700

Premium Tax Considered Excise Tax

115 (n)

Presidents of Companies to Make Returns

620

Reduction of Premium Tax

116

Returns of Companies to Give Names of Agents

619

Tax on Premiums

115

Title Companies 0

117

Violations

365, 366, 367

INSURANCE ADJUSTERSTax
INSURANCE ADJUSTMENT BUREAUSTax
INSURANCE AGENTS-(See Insurance) Acting for Company Not Complying With Law Civil Liability Definition Examination and Registration Fire and Casualty License Nonresident License Penalty for Unlicensed Railroad Ticket Agents Not Considered as Tax Tax Payable in Advance.. Temporary License

171
171
361 360 360, 362 360, 364 362 360 364 365, 366 172 171 172 365

INSURANCE COMPANIES-(See Insurance) Annual Report Copy of Charter and Statement of Condition

436 437, 438

924

INDEX

Page

Costs of Complaints Against

691, 693, 69'.

Costs for Examination of

697, 698

Failure to Make Report or Pay Tax

436

Exemption of Fraternal Companies From Operation of Law

437

Incorporation

413

Mutual or Cooperative Fire

415

Policies Covering Certain Contingencies

414

Statement by Managing Agent

437

Surrender of Power

423

Tax on Gross Receipts "

436

Violations

415

INTANGIBLES-

Additional Penalty for Failure to Return

635

Administration of Tax Law

637

Assessment of Tax

638

Classification

630

Commissions of County Tax Receiver

639

Cost of Administration of Law

642

Definitions

629

Distribution of Revenue From Tax

639

Exceptions From Provisions of Law

630, 635, 636

Exclusion of Other Taxes

632

Failure to Make Return Bars Suit

634

Income Tax Law Applicable

634

Lien of Taxes.................................................................................................. 639

Nonreturns in Previous years

642

Persons Subject to Tax

632

Rate

631

Return, Assessment and Collection of Tax.............................................. 629

Returns by Fiduciaries................................................................................ 633

Returns in DetaiL...........

633

Returns Made by Banks, When.................................................................. 634

Sworn Statements

637

Tax Collector

639

Taxation of Banks Not Changed

643

Taxable Situs in Another State

633

Taxable Situs of Trust Property

644

Transfers to Evade Tax............

637

Violations of Tax Law

644

INTEGRATIONTax Laws, One Department........................................................................ 1 (n)

INDEX

925

Page

INTEREST-

Deficiency Assessments

15

Deposits With State Depositories

684

Executions

593

Failure to File Return or Pay Tax............................................................ 1S'

Income Tax Deficiencies

509

Malt Beverage Delinquent Taxes................................................................ 83

State Property, Proceeds

665

Taxes

14

Transferred; Executions

594

Unpaid Taxes

578

INTERSTATE COMMERCEInsurance Considered as Sale of Tobacco.................

115 (n) 99

INVESTIGATlON-

Small Loan Business

201

ITINERANT PRACTITlONERS-

Professional Tax

188

JEOPARDY ASSESSMENTSCollection
JEWELRY AUCTlONLicense
JOURNALSGeneral Assembly
JUDGMENTSCounty Tax for Payment of
JUNK DEALERSCounty License Tax

-J-

KEROSENETax

-K-

18 775, 776 680, 681
746 777 140
27

926

INDEX

-L-
LABORGrants From Federal Government to State Department of Jewelry, Auction License From Commissioner

Page
. 723 . 161 (n)

LANDInterest or Claim Less Than Fee Purchaser Placed in Possession Returns, by and to Whom Made State Reservation
LAND REGISTRATIONFees Funds Procedure
LAUNDRIESTax
LEGERDEMAINTax

. 518 .. 597 . 545 .. 668
. 454 . 454 . 454
.. 141
. 141

LEGISLATIVE AGENTS OR LOBBYISTSTax

.. 141

LEGISLATIVE COMMITTEESConsideration of Revenue Measures

.. 22

LEVY-

Executions by Revenue Commissioner

627

Judicial Interference Prohibited

595

Property to be Pointed Out........................................................................ 589

Notice to Owner of Security Deed, etc

590, 591

Sinking Fund, Tax for

572

Tax

572

Tax Collector's Duty

596

LIBRARIANS-

Certificates

370

Registration

370

LIBRARIES-

Funds transferred to Board of Education

708

Municipal Taxes to Support

798

LICENSES-

Alcohol................................................................

203

Alcoholic Beverages

62

INDEX
Alcoholic Liquor, Payable in Advance Alcoholic Spirits and Malt Beverages, Counties Application for Drivers Attorneys Billiard Parlors-County Birds and Animals for Propagation or Scientific Purposes Businesses Cancellation of M'ltor Fuel Distributors Certificate of Exemption Chain Store Chain Stores, Application for Chauffeurs' Chauffeurs', Additional Examination Chiropodists Chiropractics Cigar and Cigarette Distributors Commercial Fishing Boats Counties, Theatricals, Exhibitions Counties, Miscellaneous County Jewelry Auction County, Period of Time Cream Testers and Field Superintendents Dairies and Dairy Products Delegation of Authority to Municipalities Dentists Display in Place of Business Distilled Spirits Distilled Spirits, Not Transferrable Distilled Spirits, Requirements for Granting Distilled Spirits, to be Displayed Domestic Corporations Drivers, Armed Forces Drivers, Copy of Application Drivers, Enforcement of Law Drivers' for Family Drivers, Penalty for Operating When Cancelled Drivers, Penalty for Operations Without.. Drivers, Records and Files Drivers, Refusal to Exhibit Drivers, Refusal to Grant Drivers, Reinstatement Drivers, Renewal Drivers, Report of Offenses Drivers, Revocation Upon Conviction

927
Page
. 205 .. 771 235, 236 324, 325 . 768 .. 264 . 127 .. 50 .. 791 . 177 .. 178 .. 234 . 236 . 334 332, 333 . 86 255, 256 . 789 . 788 775, 776 .. 788 .. 294 . 293 .. 814 (n) 336, 337 .. 161 . 203 . 206 .. 203 . 205 .. 162 .. 240 .. 238 .. 239 .. 235 .. 241 .. 240 . 238 . 241 236, 237 .. 237 .. 237 . 238 .. 239

928

INDEX

Page

Drivers, Rules and Regulations

236

Drivers, Schedule of Examinations

239

Drivers, to be Carried

234

Embalmers

339, 340, 341

Exemptions

791

Explosives

772

Federal and State Corporations Distributing Electricity

169, 170

Feed Stuffs

288

Fertilizer Dealers

299

Fireworks

793

Fish Dealers, Wholesale

281, 282

Fish Peddlers

273

Fishing, Annual

261

Fishing, False Swearing to Procure

256

Fishing, Sale by Agents................

261

Fishing, to Whom Issued........................................................................ 258

Foreign Corporations, Annual Tax

165

Fraternal Benefit Societies

173, 174

Fruit Growers to Distill

205

Honey Bee Dealers........................................................................................ 202

Hunting, Failure to Procure and Carry

254

Hunting, Fees for Issuance

254

Hunting, How Issued

253

Hunting, Penalty for False Statements

253

Hunting to Be Exhibited

253

Hunting, Who Entitled

254

Hunting and Fishing

253

Hunting and Fishing, Bonds of Issuing Officers

263

Hunting and Fishing, Disposition of Funds From

259

Hunting. and Fishing, Duplicate

258, 262

Hunting and Fishing, Sale of

258, 262

Hunting and Fishing, Terms Prescribed by Revenue Commissioner 264

Insurance Agents

360

Inter-State Building and Loan Associations ..:

440

Jewelry Auction

775

Junk Dealers

777

Machinery Equipment

190

Mail Order Stores

183

Malt Beverages

207

Malt Beverages-Revocation of

82, 208

Marriage

780

Mattress Manufacturing

196

Medical Practitioners

343

Milk and Cream Brokers

295

INDEX

929

Page

Milk Buying Station

294

Milk Dealers

304, 305

Milk, When Refused...................................................................................... 306

Motor Common Carriers.

248

Motor Contract Carriers....

242

Motor Fuel Distributors.............................................................................. 42

Motor Vehicle, Not Issued to Certain Persons

232

Motor Vehicle Operators

231, 232

Motor Vehicle Operators, Examination for

233

Motor Vehicle Operators, Expiration Date

233

Motor Vehicles

212

Motor Vehicles, Application

213

Motor Vehicles, Transfer

220, 224

Municipal

814

Necessity of, Under Securities Law

385

Nonresident Fishing

259

Nonresident Hunting, Fee

259, 260

Nurses

,

:

349

Oysters and Shrimp Dealers

274

Pawnbrokers

147 (n), 814, 815

Peddlers and Exhibitors

769, 770, 788, 789

Penalty, Nonresident Fishing Without

259

Phosphate Mining, Affidavit and Bond

283

Pilots

819

Pistol or Revolver

784

Professions

188

Processors of Nuts

785

Raw Fur Dealer............................................................................................ 198

Real Estate Brokers and Salesmen

374, 375

Registration, Motor Vehicle Manufacturers _and Dealers.................... 219

Retailers, Distilled Spirits

203

Revocation of Tobacco Sales

104

Rolling Stores

184

Sale of Tobacco Products

111

Shad

279

Securities Agents

388

Security Dealers

385, 388

Sewing Machine Dealer Tax

192

Shrimp and Prawn

257

Small Loan Business.................................................................................... 199

Small Loan Businoss, Revocation................................................................ 200

Small Loan, to be Posted.............................................................................. 200

Title Companies

421

Tourist Camp and Road House

786, 787

930

INDEX

Page

Trappers

254,255

Veterans, Exemption From ProfessionaL Violation, County License Laws

794
78'9, i90

Wine Fees Unchanged.................................................................................. 78

Wine, in General

210

Wineries, Collection of

210

LICENSE AND PRIVILEGE TAXES-(See Individual Headings ana Business License Tax)

LIENS-

Intangibles Tax

639

Motor Fuel Tax............................................................................................ 55

Taxes, for

19, 574, 575

Unpaid Tobacco Taxes

108

LIGHTING SYSTEMS-

Tax

142

LIGHTNING RODSTax
LIMITATION OF ACTIONSTax Collector's Bonds
LIQUOR-(See Alcoholic Beverages)
LIVE STOCK DEALERSCounty License Tax
LOANSProperty Tax
LOB~~IS~~=
LUMBERInspection Inspection Fees
LUMBER, MANUFACTURERS AND DEALERSTax

.... 142 ..
609
778, 779 142 631 141
826, 827, 828 824 142

-M-

MACHINERY EQUIPMENT-

License Tax

190

Violation of Tax Law

191

INDEX

931

MAIL ORDER STORESGeorgia Tax Unique Tax
MALPRACTICETax Collectors

Page
183 (n) 183
581

MALT BEVERAGES-(See also Alcoholic Beverages, Brewers, Distilled

Spirits)

Bond

207 (n)

Claim for Seized Goods

208

County Licenses

771

Dealers

81

Dealing in, Privilege...................................................................................... 79

Definitions

79

Delinquent Taxes

83

Excise Tax

80

Fidelity Bond for Taxes.......................................

80

Fi Fa for Taxes.............................................................................................. 83

License

207

Municipal License

817

Notices, Receipts and Rules

208

Penal Provisions

83

Penalty for Failure to Apply for Licenses

209

Reports, Not Filed or False........................................................................ 82

Reports Under Oath...................................................................................... 81

Revenue Commissioner to Enforce Regulations.................................... 84

Revocation of Licenses

208

Sales Record

82

Stamps for Containers................................................................................ 84

State Revenue Commissioner to Enforce Regulations............................ 79

Tax on Crowns or Lids..............................................................

84

Violation of Law

207

MALT SYRUP-

Tax

120

MANDAMUS-

Costs

690

MANUFACTURE-

Alcoholic Beverages

67

MANUFACTURING COMPANIES-

Returns

546

932

INDEX

Page

MARRIAGE LICENSES-

How Granted

780

Violation of Law

783

MATTRESS MANUFACTURING-

Exemption of the Blind

196

License Tax

196

Stamps

196

Violation of Tax Law

197

MEDICAL PRACTITIONERSCertificate Educational Requirements Examination License Registration and Professional Tax

343, 344 343, 344
343 343 347 (n)

MERRY-GO-ROUNDS-

Tax

143

MILK-(See also Dairies and Dairy Products)

Bond of Distributors.................................................................................... 306

Dealers License

304, 305

License-When Refused

306

Powdered, Inspection Stamp Fee.............................................................. 308

MILK CONTROL BOARD-

Creation

304

Emergency Period

306

Fees

304

Milk Sheds, Designation.............................................................................. 304

Milk Sheds, License........................................

304

MINERAL LEASING COMMISSION-

Creation

672

Powers to Negotiate for Petroleum and Gas Leases of State

Land

672, 673, 674

MINING COMPANIES-

Returns

545

MISCELLANEOUS REVENUE-

Paid Into Treasury

704

MONEY-

Tax

630

MONUMENT DEALERS-

Tax

144

INDEX

933

Page

MOTION PICTURE SUPPLY HOUSES-

Tax

145

MOTOR BUSSES-

Fees for Operation

217

Operation Tax

144

MOTOR COMMON CARRIERSCertificate of Public Convenience Definition Fees History of Act License Reciprocal Agreements Registration Regulations Vehicles to Which Applicllble

249, 250, 456 248 456 242 (n) 248 251 250 249 248

MOTOR CONTRACT CARRIERS-

Certificate of Public Convenience

Definition

Fees

License

.

Reciprocal Agreements

Registration and License for Vehicles

244, 245, 246, 457 242 458 242 251 245

MOTORCYCLE DEALERS-

Fees

216

Tax

144

MOTOR FUEL--

Bond of Distributor

42, 44

Cancellation of Distributors' License........................................................ 50

Citation of Law

:.................................. 27

Computation of Payment............................................................................ 45

Default in Payment of Tax........................................................................ 58

Definitions

28

Discontinuance or Transfer of Business.................................................... 57

Disposition of Funds.................................................................................... 39

Estimate by Commissioner.......................................................................... 51

Exchange of Information, Among States................................................ 59

Exemption

31

Failure to File Records................................................................................ 61

Failure to File Reports................................................................................ 61

Illegal Sale of Tax Exempt........................................................................ 60

Inspection of Dealers' Records.................................................................. 55

934

INDEX

Page

Licensing of Distr:butors............................................................................ 42

Nondistributors

42

Rate of Tax.................................................................................................... 31

Refund of Tax................................................................................................ 58

Report by Carrier.......................................................................................... 52

Report by Distributor.................................................................................... 45

Reports by Persons Other Than Distributors.......................................... 51

Retention of Records by Dealers

:......

55

Rules and Regulations Concerning Taxes................................................ 59

Tax Lien on Property.................................................................................... 55

Transportation on Public Highways........................................................ 53

Violations in General.................................................................................... 61

Violations of Law by Distributor.............................................................. 60

MOTOR VEHICLES-(See also Motor Contract Carriers, Motor Com-

mon Carriers)

Annual Fees

215

Application and Examination for Operators' Licenses

233, 234

Armed Forces-Members on Furlough

234 (n)

Carriers Under Public Service Commission

223

Chauffeurs License

234

Collection of Tax Under Repealed Law

221

Contract Carriers' Licen"e

242

Dealers' Reports

228

Dealers' Tags

220 (n)

Drivers' License, Armed Forces

240

Drivers' License, Copy of Application

238

Drivers' License, for Family

235

Drivers' License, Penalty for Operating When Cancelled

241

Drivers' License, Penalty for Refusal to Exhibit

241

Drivers' License, Records and Files

238

Drivers' License, Refusal to Grant, Hearing

236, 237

Drivers, License, Reinstatement..

237

Drivers' License, RenewaL..........

237

Drivers' License, Revocation Upon Conviction

239

Drivers' License, Rules and Regulations

236

Drivers' License, Schedule of Examinations

239

Drivers' License, To Be Carried

234

Enforcement of Drivers' License Law

239

Exemption From Provisions of Operators License Law

231

Exemption of Fire Trucks From Tax

222

Exemption of Nonresident Farmers

222

Existing Chauffeurs' License

238

For Hire

;

252

INDEX

935

Page

History of Taxation

215 (n)

Learners' Permit

232

License

212

License, Application

213

License Fee to Accompany Application

215

Nonresident Dealers, No Right of Action if Unregistered

228

Nonresident Tax

221, 226

Not Exempt as Personalty

533

Operators' License

231, 232

Operators' License Expiration Date

233

Operators' License-History

231 (n) 233 (n)

Penalty for Operation Without Drivers' License

240

Penalty for Tag Violation

224

Persons Not to be Licensed as Operators

232

Post Office Receipt as Temporary Permit..

223

Rate for Part of Year

220

Reciprocal Agreements

222, 225, 226

Reciprocal Arrangements for Operators in Armed Forces

219 (n)

Registration

213, 214

Registration of Manufacturers and Dealers

219

Registration of Nonresident Dealers

227

Report of Offenses....................

238

Retention of Fee Upon Revocation of License

233

Revenue Commissioner to Have Tags

215

State Owned, Fee for Operation

219

Tag Manufacture Prohibited.................................

225

Tags

220, 221, 223, 224

Tags, When Applied for

221

Transfer of Certificate

214

Transfer of Licenses

220, 224

Unlicensed Chauffeurs

234

U. S. Military Reservation Carriers, Fee for Operation

219

Violation of Law

229, 230

MOVING PICTURESTax

:

145

MUNICIPAL CORPORATIONS-(See also Municipal Revenue) Airports;, Tax for Counties, Cooperation With Debts, Constitutional Limitation Distilled Spirits, Regulation High Schools, Joint Maintenance History Legislative Authority for Assessments

746 805, 806
871 204 842 797 (n) 805 (n)

936

INDEX

Page

License for Real Estate Brokers and Salesmen

376

Pawnbrokers License

147 (n), 814, 815

Purchase at Tax Sales........................................................

809

Revenue From Sources Other Than Taxation

829 (n)

MUNICIPAL REVENUE-(See also Municipal Corporations)

Additional Funds, Raising

798

Agricultural Products Not Taxed

799

Assessment

803, 804

Board of Tax Appeals

803

Capitation Tax Prohibited

800

Carload Lot Purchases, Certain Exemptions

816

Cotton Not Taxed

800

Executions for Taxes

8'08

Garnishment on Execution

813

Homestead Exemption Not to Affect

531

Improvements, Assessments for

805, 806

Libraries, Maintenance

798

Licenses

814

Licenses-Malt Beverages, Wine and Alcoholic Liquor........................ 817

Limitation Upon Taxation

797

Misconduct of Officers....................

798

Money Rules Against Officers

811

Ordinances to Carry Law Into Effect..

811

Ordinary Expenses, Defined................................

797

Pawnbrokers License

814, 815

Proceeds of Sales.......................................................................................... 812

Property, Taxability of

804

Railroads, Taxation of

801

Recreation Tax

799

Redemption of Property Sold to................................................................ 809

Reserve Fund

810, 811

Sale of Property

810

Sale Under Execution

808'

Small Loan Companies, License

814, 815

Taxation in General..

797

Tax Deeds

811

Traveling Salesmen Exempted From License Law

816

Teacher Retirement Tax

799

Transfer of Funds

808, 809

MUSICTax on Agents................................................................................................ 136

INDEX

937

Page

MUTUAL BUILDING & LOAN ASSOCIATIONS-

Method of Taxing

615

Reports .

444

Returns, Assessments and Collection of Taxes........................................ 611

Supervision by Secretary of State

o

444

-N-

N. C. & ST. L RAILROADRents From

NATIONAL BANKSStocks and Bonds

NATIONAL FORESTSPayment by Federal Government..

NATIONAL GUARDGrants, Gifts and Donations

NAVAL STORESFees

NAVIGABLE STREAMSPhosphate Mining

NET INCOMEDefinition

NEWS DEALERS ON TRAINSTax

NONRESIDENTS-

Accountants, Registration

,

Admission to Bar

Estate Tax

Fishing License

:

Hunting License Fee

Income Tax Liability

Income Tax, Members of Partnership

Insurance Agents

License-Shrimp and Prawn

Motor Vehicle Tax

Nurses

Pharmacists

Property Taxable

Real Estate Brokers or Agents

668 (n)
399 (n)
733 (n)
738, 739
824
283, 284
480
146
318 324 647 259, 261 259, 260
48~
489 364 257 221, 226 350 355 576 376

938

INDEX

Page

Returns Security Dealers License Sleeping Car Companies, Tax Tax Liability on Property Title Companies

545, 546 386, 387
616 519 422

NOTARIES PUBLICFee for Appointment as

430 (n)

NOTICE-

Foreclosure of Right of Redemption

600, 601, 602

Levy of Security Deed

590, 591

Assesment 1Service, Notice of Levy of Taxes by Governor................ 14

Non-Profit Cooperative Association Organization

445

Non-Profit Cooperative Association Reports

445

NURSES-

Certificate

348

Examination Fee

348

License

349

Nonresident Graduate or Undergraduate

350

Practical...........................

350

-0-

OATH-

Arbitrator

624

Defaulter

559

Pilots

820

Returns

552

Tax Collectors

753

Tax Receivers

749

OCCUPATION TAXES-(See Business License Tax)

'Vhen Delinquent

23

OFFICERS-

Profit on Public Money Forbidden

867

OFF~~~A~.~=

146

OIL AND GAS-

Commission, Creation

655

Conservation Fund

656

Control of Wild Wells

657

INDEX

939

Fee for Drilling Wells........................................................ Rules and Regulations Promulgated Severance Tax
OLEOMARGARINETax

Page 657 656 655
125

OPTOMETRISTSExamination and Regisbation Registration and Professional Tax

351,352 352 (n)

ORDINARY-

County Tax, Duty as to Assessment

763

County Taxation, Duties in

743

Income Tax, Notice to State Revenue Commissioner

512

Registration of Businesses

160

Tax Collectors Accounts

759

OSTEOPATHSExamination and Registration License by Comity Registration and Professional Ta.x

353 354 354 (n)

OVERPAYMENTS-

Tax

577

OWNER-

Defined, as to Personalty Exemption

533

OYSTER BEDS-

Assignment of Ground by Patrolman or Surveyor Prohibited, When 677

Interference With Boundary Stakes

678

Option to Lease

676

Private Owners May Come Under Law

678

Record of Survey

676

Rent

675

Staking or Using Prohibited, When

677

Time Allowed for Removal of Oysters....

677

Sold in Shell...........

278

Sale of Unstamped

276

Stamps

276

Tax

123

OYSTERS AND SHRIMP-

License, Dealers

274

Reports

277

940

INDEX

PACKING HOUSESTax

-P-

Page 147

PALMISTRY-

Tax

145

PARKS-

Acquisition of Lands

734

Contributions

736

County and Municipal Funds

735

Eminent Domain

734

Expenditures

734

Federal Grant to Department of................................................................ 734

Fund Created

735

Historic Sites

734

State Park Authority Act.

735, 736

PARTNERSHIPS-

Income Tax

473

Income Tax, Nonresident Members

489

Income Tax Returns

500

PATENT RIGHT DEALERS-

Tax

147

PAUPERS-

County Tax

745

PAUPERS' AFFIDAVIT-

Costs

687

PAWNBROKERSMunicipal License Tax

814, 815 147

PAYMENTS-

Revenue Commissioners

24

PAYMENT OF TAX-

Liability of Agents of Nonresidents for

576

Payable in County in Which Returns Are Made

576

PAYMENTS IN LIEU OF TAXES-

Housing Authorities

540

PEDDLERS AND EXHIBITORSCounty License

769, 770, 788, 789

INDEX

941

Page

PENALTIES-

As Part of Tax....................

17

Business Tax Dilfault

158

Corporation Returns, Failure to Make

435

Delinquent Taxpayers

24

Executions

~

593

Failure to Apply for Malt Beverage License............................................ 209

Failure to Attach Tags and Stamps to Feed Stuffs

290

Failure to File Return or Pay Tax............................................................ lS

Failure to Pay Chain Store Tax

180

Fraternal Benefit Societies, Noncompliance With Law

175

Homestead Violations

531

Hunting Violation

267

Income Tax Information, Divulging

505

Income Tax Returns, Violations as to

502

Income Tax Violations

513, 514

Intangible Returns, Failure to Make...................................................... 635

Malt Beverage Delinquent Taxes................................................................ 82

Malt Beverage Reports................................................................................ 82

Malt Beverage Violations............................................................................ 83

Misuse of Tobacco Stamps

102

Motor Vehicle Tags....................

224

Nature of

17

Nonresident Fishing Without License

259

Operating Motor Vehicle When Lic,mse Cancelled

241

Operation of Motor Vehicle Without License

240

Personalty Exemption Violation

536

Pilots Acting Without License

823

Pilots, Interfering With Licensed

823

Profit on Public Money, Receiving

867

Purchase of Game Birds and Animals................

264

Refund of to Members of Armed Forces.................................................... 538

Returns, False Oath

552

Revenue From

740 (n)

Sale of Unstamped Tobacco Products

103

Tax Collectors

578

Tax Receivers

585

Tax Receiver Failing to Administer Oath

553

Tax Receiver, Refusal to Accept Returns

555

Tobacco Stamp Counterfeiting

103

Tobacco Tax Evasion.................................................................................... 102

Treasury of State to.................................................................................... 25

Undomesticated Corporation Not Complying With Law

432

942

INDEX

Unlicensed Insurance Agents Violation of Motor Vehicle Law Violation of Raw Fur Dealer License Law

Page
365 229, 230
198

PERMITTobacco, Wholesalers Transportation and Distribution of Tobacco Products Transportation of Tobacco Without..

101 105, 106
113

PERSONAL PROPERTY-

Assessments of Under-valued and Unreturned...................................... 25

Definition for Taxation Purposes

518

Dogs

518

Exemptions

533

Exemptions, Application and Schedule

:

534, 535

PHARMACISTSExamination Fees Nonresident License Registration, Annual

355 355, 356
355 355

PHONOGRAPH DEALERSTax
PHOSPHATE MININGLicense, Affidavit and Bond Navigable Streams

146
283 283, 284

PHOTOGRAPHERS-

Tax

149

PHYSICIANS-(See Medical Practitioners)

PICTURE AND PICTURE FRAME DEALERS-

Tax

148

PICTURE AND MUSIC SLOT MACHINES-

Tax

148

PILOTSBoards and Pilotage Commissions Bond Fees Fees, Liability of Vessels for Interfering With License Master

819 821 820, 822 822 823 819 821

INDEX

943

Oath Penalty for Acting Without License Removal, SuspensIOn and Retirement........ Rules and Regulations
PISTOL OR REVOLVERCounty License
PLANTATION OWNERSReturns
PLAYING CARD DEALERSTax
PLUMBING CONTRACTORSTax
POOL TABLES, MINIATURETax
POWERSArbitrators Mineral Leasing Commission State Properties Commission
PRAWNTransportation Beyond State Without Payment of Tax
PRESSING AND CLEANING BUSINESSESTax
PRIORITYTaxes
PRISON COMMISSIONFarm Products Furnished to State Institutions
PRISON F ARMLease of Sale of Products....
PRISON-MADE GOODSSale Prohibited Tax
PRIVATE CORPORATIONSAmendment of Charter Domestication Not Affected, When Merger or Consolidation Organization

Page 820 823 821 822
784
545
149
'" 149
143
624 672,673, 674
669
278
149
574
682
671 682
702 126
427, 428 430 428 426

944

INDEX

Page

Reduction of CapitaL

429

Renewal of Charter

430

PRIZESTobacco, Taxes Upon.................................................................................... 88

PROCEEDS-

Sale of State Property

665

PROCESSORS OF NUTS-

Licenses, County

785

PROFESSIONAL TAX-

Itinerant Practitioners

188

Professions Enumerated

1S8

Violation of Law

188

PROFESSIONS-

Attorneys at Law

323

Enumerated for Tax Pul'poses

188

Medical Practitioners

343

Veterans Exemption

794

PROPERTY-(See State Property)

Classification for Tax Purpose

860

Exempt From Taxation

521

Nonresident Owners

519

Purchase by One Bound to Pay Tax........................................

597

Return and Assessment................................................................................ 544

Return and Collection of Unlawfully Exempted

545

Returns of Property Across County Lines

547

State Owned in Chattanooga, Not Covered by W. & A. R. R. Lease 669

Stock Tax

631

Tax

517

Tax on Loans

631

Transient Persons

519

Undervaluation or Failur~ to Return

625

PROHPiEsRtoTryY TA;X-

.

517 (n)

PROSECUTION-

Delinquent Taxpayer

25

PROTESTSAssessments by Revenue Commissioner.................................................... 14

INDEX
PUBLIC SERVICE COMMISSIONAssessment for
PUBLIC UTILITIESTax Returns, Constitutional Provisions
PUBLICATIONSState
PURPOSETaxation, Constitutional Provision

945
Page 661 865 681 864

QUESTIONNAIREReturns

-Q-

549, 550, 551

-R-

RACE-

Individual Registration

449

Registration Fee

450

RADIO DEALERS-

.Tax

146

RADIO PROGRAMS-

Tax on Agents

136

RAILROAD EQUIPMENT COMPANIES-

Tax

617

RAILROAD TICKET AGEN'l'S-

Not Insurance Agents

172

RAILROADS-

Affidavit of Illegality

767

Assessment by State Arbitrator, When

624

County Taxes, Collection From

766, 767

Extensions and Branch Roads.................................................................... 408

Illegality to Resist Tax, Venue

627

Incorporation

.405, 406, 407

Municipal Taxation

801

Payment of Tax

626, 767

Privileges, Granted When Already Incorporated

409

Protection of Property

410

Reorganization by Purchaser

406

946

INDEX

Page

Report to State Revenue Commissioner

766

Return, Assessment, of Property Tax

616

Return for School Tax Purposes

624

Rolling Stock-Tax on

616

Sale-Rights of Purchaser

405

Special Officers

410

Stocks and Bonds

408

RATE-

Income Tax, Individuals

471

Income Tax on Corporations

472

Intangibles

631

RATIOIncome Tax

.486, 487

RAW FUR DEALERS-

License Tax

198

Penalty for Violation of Tax Law

198

REAL ESTATE BROKERSActing Without License Nonresidents Registration Tax

378 376 374, 375 133

REAL ESTATE DEALERS-

Certain Types of Property, Registration

392

Out of State Property

391

REAL ESTATE SALESMENRegistration Fees, License

374, 375

REAL PROPERTY-

Returns of Companies

547

RECIPROCAL AGREEMENTSMotor Common Carriers Motor Contract Carriers Motor Vehicles Sale of Agricultural Products

251 251 222, 225, 226 542, 543

RECORDS-

Cigars and Cigarc;ttes-Failure to Keep.................................................. 97

Failure to File Monthly Reports of Motor FueL................................. ~1

Malt Beverage Sales...................................................................................... 82

Tobacco Purchases

91

Tobacco, to Be Preserved........

97

INDEX

947

REDEMPTIONAmount to Be Paid, Premium Creditors Without Lien Effect of Foreclosure of Right Municipal Taxes, Executions Notice to Foreclose Quitclaim by Purchaser Right of Under Tax Executions Tender Before Suit Wild Lands

Page
602 600 599 599 (n) 809 600, 601, 602 600 598, 599 603 600

REFUNDS-

Appropriations

15

Limitation on Payment of Interest.......................................................... 17

Motor Fuel Tax.............................................................................................. 58

Penalties to Members of Armed Forces................................

538

Procedure for Granting.............................................................................. 16

REGENTS-(See also Education)

Appropriations

711

Federal Grants and Donations to Board of

710

Support of Institutes

711

Trust Funds

711

REGISTRATION-

Accountants

Businesses With Ordinary

Engineers and Surveyors............

Feed Stuffs

Feed Stuffs, Refusal........................................

Fertilizer

Individuals by Race....................................

Librarians

Motor Vehicles

..

Nonresident Dealers in Motor Vehicles

Security Dealers

Vital Statistics

318 160 357 287, 288, 289 289 299 449 370 213, 214 227 386 463

REGULATIONSPromulgation by Revenue Commissioner................................................ 5
REMITTANCESReturns to Revenue Commissioner............................................................ 13

948

INDEX

Page

RENT-

Oyster Beds

675

State Property

665

Water Bottom Lands

672

REPORT-

Alcoholic Beverage Carriers...................................................................... 68

Automobile Dealers

228

Brewers

81

Carriers of Motor FueL.......................................

52

Carriers of Wine....................................................

76

Cooperative Marketing Association, AnnuaL

446

Corporation, Annual

434

Corporations, Owners of Bonds and Preferred Stock

636

Domestic Corporations

163

Drop Shipments, Tobacco Dealers............................................................ 91

Failure to File Monthly Report of Car Lots of Motor FueL............... 61

Foreign Corporation

166

Foreign Corporation, Owner of Stocks and Bonds

636

Fur Transactions

272

Insurance Companies, AnnuaL

436

Malt Beverages, Oath.....

81

Milk and Cream Purchased

295

Motor Fuel, by Persons Other Than Distributors................................ 51

Motor Fuel Distributors.............................................................................. 45

Mutual Building and Loar. Associations

444

Non-Profit Cooperative Associations

445

Oysters and Shrimp

277

Penalties for Malt Beverage Violations.................................................... 82

Revenue CommissIOner

24

Tax Collectors

580, 606

Tobacco Purchasers

107

Transporters of Tobacco Products....................................

112

Tobacco Wholesalers

97

Wine

210

Wineries

76

RESTTaAx URANTS-

.

134

RETURNS-

Arbitration to Correct

623

Asssesment to Correct.................................................................................. 622
Assessors, When Presented to.................................................................... 563

Banks, Mutual Building and Loan Associations and Credit Unions.... 611

INDEX

Business Tax

Corporations

Corporation, Penalty for Failure to Make

County, Determination of

County Tax Digests

,

Defaulters Double Taxes

Delinquents, Assessment by Tax Receiver

Digests, How Entered Upon

Estate Tax

Extension of Time............

Failure to Make..........................

Foreign Corporations, by

Franchise Tax

,

Franchise Tax to Revenue Commissioner

Income Tax

Income Tax, Based Upon Books of Account

Income Tax, Delinquent Persons

Income Tax, Forms

,

Income Tax, When and Where Filed........

Insurance Companies, Presidents to Make

Insurance Companies to Give Names of Agents

Intangible Tax

Intangibles by Fiduciaries

Intangibles, Failure to M:o>.ke Bars Suit

Intangibles, Failure to Make in Previous years

Intangibles in Detail.......

Intangibles, Penalty for Failure

Intangibles, Banks Not Required to Make

Lands, to Whom Made........................................

Lists

Manufacturing Companies

Mining Companies and Plantation Owners......

Negligence of Tax Receiver, No Excuse

Nonresident Sleeping Car Companies

Nonresidents

Oath

Penalty for False Oath

Penalty, Tax Receiver Failing to Administer Oath

Personal Property in County Where Business Conducted

Property

'"

Property Not Returned But Assessed, Disposition

Property on or Across County Lines

Property Unlawfully Exempted

949
Page
156 434 435 553, 554 556 558, 559 560 556, 557 645
13 625 166 649 650 .498, 499 488 503 501 502 620 619 629 633 634 642 633 635 634 545 556, 557 546 545 555 616 545, 546 552 552 553 546 544 596 547 545

950

INDEX

Page

Public Utilities, Constitutional Provision

,. 865

Questions for Taxpayers

549, 550, 551

Railroads and Utilities

616

Railroad Equipment ComlJanies

617

Railroads for School Tax................

624

Real Property of Companies

547

Refusal, After

555

Remittance to Accompany.......................................................................... 13

Small Telephone Business

548

Tax Receiver, Penalty for Refusal to Accept

555

Taxes for Former Years............................................................................ 555

Time for Making............................................................................................ 544

Undervaluation

560

Wild Lands

548

REVENUE-

Paid Into General Fund. Constitutional Provision

865

REVENUE CERTIFICATE LAWDefinitions Income Anticipation Certificates Powers of Municipalities

829 829, 831, 832
830

REVENUE COMMISSIONER-

Administration of Intanglble Tax Law

637

Alcoholic Beverages

66

Appeal to Superior Court............................................................................ 20

Appeals

20

Appointment

2

Appropriation for

10

Approval of Tax Digests.............................................................................. 4

Arbitration, Assessments of Railroads and Utilities

621

Arbitration of Assessments.......................................................................... 11

Assessment Against Utilities

621

Certificate of Exemption From License Tax

791, 792

Collection of Delinquent Ad Valorem Taxes............................................ 25

Collection on Commission Basis Prohibited............................................ 4

Creation of Office........................................................................................ 2

Counties, Annual Visit

571

Delegation of Duties.................................................................................... 6

Delinquent Returns

17

Deputies, Duties

23 (n)

Digests, Supplying of

156

Duties Listed

3, 12, 26 (n)

Duties With Respect to Income Tax

.469, 470

INDEX
Enforcement of Income Tax Estate Tax, Duties Estimate of Motor Fuel U sed Examination of Digests Execution for Chain Store Tax History of Office Hunting and Fishing Licenses, Terms Prescribed by Income Tax, Extraterritorial Authority Income Tax, Notice of Appointment of Fiduciaries Income Tax, List of Corporations Income Tax, Proration Levy of Tax Executions by Legislative Committee, EA Officio Member Limitation of Power Malt Beverage Regulations Motor Vehicle Tags Oaths, Administration of Persons Ineligible Promulgation of Regulati(,ns and Forms Prosecution of Delinquents Railroads, Reports of Removal Report of Domestic Corporations Reports and Payments Reports by Foreign Corporations Returns of Franchise Tax Review of Decisions Rules in Reference to Rolling Stores Sale of Contraband Articles Secrecy Provision Suits by Vacancy in Office Wine, Rules Concerning Witnesses, Examination of
REVENUE DEPARTMENT-(See Department of Revenue)
REVIEWDecisions by Revenue Commissioner
RIFLES AND AMMUNITION DEALERSTax
ROAD HOUSE-(See Tourist Camp and Road House)

951
Page
. 469 . 647 . 51 . 569 . 181 . 23 (n) . 264 . 512 . 512 . 513 . 513 . 627 . 22 .. 21 . 84 . 215 .. 4 .3 .5 . 25 . 766 .2 . 163 . 24 .. 166 . 650 10, 11 .. 185 .4 .. 8 . 18 .2 . 75 .4
10, 11
150



952

INDEX

ROADSFederal Grants

ROLLING STOCKTax

ROLLING STORES-

Application for Permit

Certain Vehicles Excluded

Collection of Tax

-

County Tax

Definition

Executions

Permits, Posting

Rules Prescribed by Revenue Commissioner

Tax

Tax in Addition to Other Taxes....................................

Tax, Payment of

Trailers

Violation of Tax Law

ROOFING CONTRACTORSTax

Page
719
616 .
185 185, 186
185 186 184 185 186 185 184 185 186 184 186
149

-S-

SAFES AND VAULTS-

Tax

150

SAFETYGrants, Gifts and Donations to Department of

738, 739

SALARY AND WAGE BUYERS-

Tax

150

SALES-

Agricultural Products

682

Bonds, Revenue From

795, 796

Confiscated Tobacco Products.................................................................... 92

Contraband Articles

4

Counties, Purchase Under Tax Executions

597

Excess After Taxes....

597

Illegal Use or Sale of Tax Exempt Motor FueL................................. 60

Malt Beverage Records...

82

Prison Farm Products.................................................................................. 682

Prison-Made Goods Prohibited

702

INDEX

953

Page

Products of State Institutions Purchases of Land Placed in Possession Redemption by Owner State Owned Live Stock, Violation of Law State Property Not Authorized by Commission State Property, Proceeds Tax Executions Tax Levy Tobacco by Wholesaler Wine
SANITARIA AND HOSPITALSTax

702 597 598, 599 679, 680 670 679 596 596 101
75
150

SANITARY DISTRICTS-

Division of State Into

368

SAVINGS BANKSIncorporation Trust Powers

398, 399 398

SCHOOL BUILDINGS-

Bonded Indebtedness

838

District Tax

'g38

SCHOOL DISTRICT TAXATIONBonds, Refunding Collection Corporate Property Subject to Taxation Elections Local School Systems........ Local School Trustees Power of Counties................................ School Tax Rate Transfer of Records to COLmty Board of Education
SCHOOL TAX Railroads, Returns

843 835 836 835 836 833, 834 837 837 836, 837
622 624

SCHOOLS-(See also High School, Education, School Buildings, School

District Taxation)

Election for Refunding Bonds.................................................................... 843

Sale or Exchange of Refunding Bonds

848, 849

Tax to Pay Off Bonds

847

SEAFOOD-

Stamped, Not Taxable Again

277

954

INDEX

SEARCHES AND SEIZURESWine

Page 76

SECRETARY OF SENATE-

Fees

459

SECRETARY OF STATE-

Amendment of Charters Granted by

.423, 424

Ex-Officio Corporation Commissioner

434

Income Tax, List of Corporations Furnished Revenue Commissioner 513

License Under Georgia Securities Law

387, 389

Powers Under Securities Law

392

Renewal of Charters Gnnted by

.423, 424

SECURED NOTES-

Tax Rate

630

SECURITIES-(See Georgia Securities Law)-

SECURITY DEALERS-

Registration Fee

379

SECURITY DEEDS AND MORTGAGES-

Notice for Delinquent Tax

592

SECURITY OR GUARANTY COMPANIESIncorporation Trust Powers

398, 399 398

SERUM-

Distribution of

683

Furnished at Cost

683

SERVICE-

Notice of Assessment

14

SETTLEMENTS-

Method

6

SEVERANCE TAX-(See also Oil and Gas) Considered Occupational Taxes Oil and Gas Production

655 (n) 655

SEWING MACHINE DEALER-

License Tax

192

Violation of Tax Law

193

SHAD-

License Tax

279

INDEX

SHOOTING GALLERIESTax

SHOWSTax
SIDESHOWSTax
SINKING FUNDAd Valorem Tax for State Debt

SKATING RINKSTax

SLEEPING CAR COMPANIES-

,.

Assessment by State Arbitrator

.~.

SLEIGHT OF HAND-

Tax

SLOT VENDING MACHINESTax

SMALL LOAN COMPANIESMunicipal License

SMALL LOANSBonds and Records Business Tax Investigation by Superintendent of Banks License License Revocation License to Be Posted....... Regulations of Business Violation of Law

SMALL TELEPHONE BUSINESSReturns

SOCIAL SECURITYFederal Aid
SODA FOUNTAINSTax

SOFT DRINK SYRUPTax

955
Page
137
136
151
572 868
150
624
141
151
814, 815
201 199 201 199 200 200 200 201
548
728 (n)
150
121, 122

956
SPECIAL FRANCHISEDefined
SPECIAL SERVICEAssessments

INDEX

Page 649 659

SPECDIigAeLst T AX-

.

156

STAMP TAX-

Alcoholic Beverages

64

STAMPS-

Accounting as to Tobacco.......................................................................... 98

Apples

285

Alcoholic Beverages

68, 69'

Cigars and Cigarette Dealers.................................................................... 90

Counterfeiting, Fish

:

277

Counterfeit, Tobacco

103

Discount for Wine........................................................................................ 74

Discount on Sale of Tobacco........................................................................ 98

Egg

297

Feed Stuffs

290

Feed Stuffs, Failure to Attach

290

Malt Beverage Containers........................................................

84

Mattress Manufacturing

11116

Milk, Powdered

308

Oysters

276

Oysters, Sale Without

276

Possession of Unstamped Liquor................................................................ 71

Sale or Purchase of Unsbmped Liquor.................................................... 71

Seafood, Not Again Taxable...................................................................... 277

Time for Stamping Tobacco Products.................................................... 90

Tobacco

88

Tobacco Defined

100

Tobacco for Personal Ur.e

110

Tobacco, Method of Affixing.................................................................... 89

Tobacco, Misuse

102

Tobacco, Preparation and Distribution.................................................... 98

Tobacco Rules and Regulations................................................................ 96

Unauthorized Sale of Tobacco.................................................................... 95

Wine

73, 74

STANDARDSInsecticides and Fungiciaes........................................................................ 303

INDEX

957

Page

STATE BOARD OF EDUCATION-(See Education)

STATE BOARD OF HEALTH-(See Health)

STATE BONDS-

Registration

447

STATE CONSTITUTION-

Counties and Municipalities, Limitation Upon Debt

871

County Taxation, Provision for

869,.870

Education, Taxation for

876, 877

Exemption From Taxation

861

Limitations Upon Taxing Power

859

Purpose and Method of Taxation............................................................ 864

Revenue to Be Paid Into General Fund

865

State Debt, Provisions in GeneraL

866

Taxation as Sovereign Right

859

Tax Returns of Public Utilities

865

Teacher Retirement System........................................

865

Assumption of Debts Forbidden............................

867

STATE CREDIT-

Shall Not Be Pledged or Loaned.........................

866

STATE DEBT-

Bounded Debt, Increase of..................................

866

Certain Bonds Not to Be Paid

867

Constitutional Provisions

866

Laws, Form of to Borrow Money

866

Profit on Public Money

~S67

Purposes for Which Contracted................................................................ 866

Sale of State Property to Pay

:

868

Sinking Fund

868

STATE DEPARTMENT OF REVENUE-.(See Revenue

Commissioner)

Transfer of Functions to

8

STATE DEPARTMENTS-

Miscellaneous Fees

460

STATE DEPOSITORIES-

Interest

684

STATE FIRE INSPECTOR-

Assessment for

662

Authority to Go Upon Premises

663

Compensation

663

958

INDEX

Page

STATE PARK AUTHORITY ACT-(See Parks)

STATE PROPERTIES COMMISSION-

Authority to Lease

670

Creation

669

Powers

669

Sales Not Authorized

670

STATE PROPERTYAtlanta Business Sites Chattanooga, Tennessee '" Control by State Boards Governor, Authority to Sell, Buy or Rent.. Land Reserved to State Lease of Prison Farm...... Proceeds From Rents and Sales................ Resolutions Relating to Sales, Proceeds of Stock Western and Atlantic Railroad

665 (n) 669 668 679 668 671 665 665 (n), 666 (n), 667 (n) 679 668 668, 669

STATE REVENUE COMMISSION-(See Revenue Commissioner)

Abolished

10

Compromise of Tobacco Confiscation Cases............................................ 95

Employment of Assistant to Enforce Tobacco Tax

108

Examination of Books of Tobacco Taxpayer

106

Inspection of Books and Records of Wineries........................................ 76

Malt Beverage Regulations and Enforcement........................................ 79

Motor Fuel Distributor's License, Cancellation.................................... 50

Report to General Assembly....

25

Tobacco Dealers, Duplicate Invoices........................................................ 92

STATE REVENUE DEPARTMENT-(See Revenue Commissioner)

Employees

7

Organization

7

STATE TREASUREREx-Officio Bend Commissioner Settlements by Counties

451 760, 761

STATE TREASURYIncome Tax Miscellaneous Revenue

,

511

704

STEAM-FITTING CONTRACTORS-

Tax

149

INDEX

959

STOCKProperty Tax Registration and Pee for Sale of Certain Type State Owned

Page
631 381 (n) 668

STOCK BROKERS-

Tax

133

STORES-(See Chain Stores, Mail Order Stores and Rolling Stores)

SUITS-

Compromise of

6

Revenue Commissioner, by.......................................................................... 18

SUPERIOR COURTAppeal From Commissioner........................................................................ 20 Evidence for Revenue Commissioner........................................................ 17

SUPREME COURTAdditional Costs for Writ of Error Brought to Wrong Court Attorneys, Liability for Costs Costs Costs-Duty of Clerk. Costs, When Payable................

687 685, 687 685, 686
686 688

SURVEYORS-(See Engineers and Surveyors)

SWIMMING POOLS-

Tax

152

-T-

T AX- (See also Business License Tax; County Tax; Excise Tax; Estate

Tax; Exemptions; Franchise Tax; Income Tax; Municipal Revenue,

Severance Tax)

Alias Executions

589

Assessment

561

Agricultural Products

542

Assessment and Collection From Utilities

621

Assessment by State Arbitrator

624

Assistants of Revenue C0mmissioner to Enforce Tobacco

108

Attachment and Garnishlnent.................................................................... 19

Banks, Mutual Building ~.nd Loan Associations and Credit Unions 611

Basis for Income

491

Billiard Tables

194

Bonds for High Schools.......................................

842

- ,'.- :.:'.".i,.->

'. :~':~ c ...., ,o~-:." :-:,::'#:?'f :-.;:~i.f::,;\"";1:i, -"";:_:~'!i1':o.::--~~;~:~)::!-:i.'0'-i.r~~~:"'::~:~;"';j~;":~~t~

960

INDEX

Branch Banks

,

Brewers

Business License

;

Capital Competing With National Banks

Carbonic Acid Gas

Chain Store

Chain Store, Paid Into General Fund

Charged Against Whom

Cigars and Cigarette Distributors

Collection After Record or Default

Collection of

Collectors Negligence No Excuse for Default..

Computation of Tobacco

Constitutional Limitations Upon Right

Constitutional Provisions

Constitutional Purpose and Method

Conveyances te Avoid

Convict-Made Goods

County to Which Payable

Counties, Taxation, Purpose in General..

Credit Unions

Date Due

Deeds

Default in Motor Fuel.

Domestic Corporations, Annual.

Duty of Collecting Officer

Education, Constitutional Provision

Execution for Unpaid Tobacco

Executions

Executions and Sales

Exempt Property

Exemptions, Constitutional Provisions

Exemptions, 5 Year Period of, How Repealed

Exemption of Certain Fertilizers

Exported Liquors

,

Federal and State Corporations Distributing Electricity

Federal Corporations and Agencies

Fidelity Bond for Malt Beverages

Foreign Corporations, Arnual License

Fortified Wines

Fraternal Benefit Societ1es

Historical Note on Tax Systems

Honey Bee Dealers

Page
.. 613 .. 81 . 127 . 632 .. 118 .. 177 .. 180 .. 519 . 86 .. 606 .. 574 . 762 88, 109 . 859 . 859 .. 864 .. 575 .. 126 .. 576 741, 743 . 615 .. 14 . 597 .. 58 . 162 .. 578 876, 877 . 107 . 577 587, 596 . 521 . 861 : .. 523 . 522 . 68 169, 170 .. 519 .. 80 .. 165 .. 70 173, 174 . 127 (n) . 202

INDEX

961

Page

Imported Alcoholic Beverages.................................................................... 67

Intangibles, Assessment

638

Insurance Adjustment Bureaus

171

Insurance Adjustors

171

Insurance Agents

171

Insurance Agents and Agencies, Payable in Advance

172

Insurance Companies, Gross Receipts

436

Insurance Premiums

115

Intangibles, Exclusive of Other

632

Interest

14

Issue of Taxability Raised by Equity

561

Judicial Enforcement of Non-Resident...................................................... 22

Judicial Interference Prohibited

595

Land Interest or Claim Less Than Fee

518

Levy

572

Liens for

19

Liens, Priority of

574, 575

Loans, Property........

631

Machinery Equipment

190

Mail Order Stores

183

Malt Beverage Collection.............................................................................. 83

Malt Beverage Crowns or Lids

84, 85

Malt Beverages, Dealers.............................................................................. 81

Malt Syrup

120

Manufacture of Alcoholic Beverages........................................................ 67

Mattress Manufacturing

196

Medium of Payment........

574

Money

630

Mutual Building and Loan Association

615

Non-residents Property Owners

519

Non-resident Sleeping Car Companies

616

Non-residents

22

Oleomargarine

125

Overpayments

577

Oysters

123

Payment of Rolling Store....

186

Personal Debt

19

Personal Property

518

Priority

574

Prizes With Tobacco...................................................................................... 88

Professional License

18S

Property of Non-residents

576

Property Subject

517

.,.. ,'~ "_~,__ ,,.,_ '~_-".~' ,._,,,,-' "~'--_'-"', - ..r.-. I ,> _....'";,.-~~, ~-.-;!.';;", .. .:r'.''':;:.,'';I.? _~:.,-.,~'->'~V~0'

962

INDEX

Page

Proportionate Payment

575

Purchase of Property by One Bound to Pay

597

Railroad Equipment Companies

617

Railroads, Illegality Proceedings

627

Rate of Interest on Unpaid

578

Rate on Tobacco Products............................................................................ 87

Raw Fur Dealer

198

Reduction of Insurance Premiums

116

Returns and Payment by Foreign Corporations

166

Rolling Stores

184

Rolling Stores, to Be in Addition to Other Taxes

185

Returns for Former years................................

555

Rolling Stock

616

Sale Under Levy

596

School

622

School Buildings .

838

Secured Notes

630

Sewing Machine Dealer............................................ ..

192

Soft Drink Syrup

121, 122

Stocks

631

Suspension by Governor

543 (n)

Suspension of Collection.........................

578

Teacher Retirement System, Constitutional Provision

865

Time of Payment by Receivers

584

Title Insurance Companies

117

Tobacco, Evasion, Penalty

102

Transportation and Communication Companies

621 (n)

Uniformity

860

Venue of Illegality Proceedings

627

Wines, Domestic and Foreign......................

73

TAXATION-(See Double Taxation)

TAX ADJUSTERS-

Tax

153

TAX COLLECTORS-

Bond

753

Business License Tax Collection

159

Business Tax Records.................................................................................. 158

Cash Book

758, 759

Commission

581, 582, 583, 763

Cooperation With State Revenue Comm~ssionel'.................................. 24

Defaulting

574

Digest, Pay for Preparil"g

156

INDEX

963

Page

Disbursements, How Recorded

758

Duties as to Unpaid Ta~es

753

Duties Enumerated

756

Election

753

Execution

58S'

Executions Against

585, 586

Ex-Officio Sheriffs, When

757 (n)

Fee for Issuing Executions

595

Fees

763

Garnishment

593

Grand Jury, Statement of Special Taxes

759

Grand Jury, Submission of Books to

578

Indebtedness to State

585

Insolvent List

582, 604

Intangibles Tax Collected by

639

Interest Payments

580

Levy, Duty in Case of

596

Liability of Collector and Surety

609, 610

Malpractice in Office.................................................................................... 581

Negligence, No Excuse for Default..

762

Newly Elected, Exempt From Certain Penalties

605

Oath

753

Ordinary, Accounting to

759

Payment of

606

Penalty

578

Railroads, Collection From

767

Receipt Books

577

Record of Defaulters

606

Record of Interest.......................................................................................... 580

Removal for Failure to Account or Defaulting

608

Report of Default

584

Reports

580, 606

Representative of Deceased as Party

610

Schedule of Defaulters

605

Settlement With State

580

Subrogation to Rights of County

609

Surety's Right to Release

608

Time Granted for Completion of Digest.................................................... 605

Uncompleted Duties Upon Leaving Office

608

Unfinished Duties Passed to Successor

610

Violation of Regulation

761

TAX DEED-

Municipal Taxation

811

964

INDEX

Page

TAX DIGESTS-

Approval of

4

Colored Persons

557

Correction by County Board of Assessors................................................ 570

County

556

Examination by Revenue Commissioner

569

Mistakes, How Corrected

576

Net Amount

582

Returns, how Entered

556, 557

TAX RECEIVER-

Bond

749, 750, 751

Commission on Intangible Tax

639

Commissioner

581, 582

Commissions, Forfeiture

584

Duties Enumerated

751

Election

544 (n), 749

Executions Against

585

Failure to have Property Returned

545

Indebtedness to State

585

Negligence, No Excuse for Improper Return

555

.Newly Elected Exempt from Certain Penalties

605

Nature of Delinquency Assessments........................................................ 26

Oath Penalties

749

~

585

Penalty for Failure to Administer Oath

553

Penalty, Refusal to ~ccept Returns

555

Representative of Deceased as Party

610

Returns, When Presented to Assessors

563

Time, Granted for Completion of Digest..

605

TAX SUITS-

Institution of

5

TAXPAYERFalse Swearing by

535 (n)

TAGSDealers in Motor Vehicles Motor Vehicles Motor Vehicles, Manufacture Prohibited Motor Vehicle, When Applied for
TEACHER RETIREMENTMunicipal Tax for Taxation for, Constitutional Provisions

220 (n) 220, 221, 223, 224
225 221
799 865

INDEX

965

TELEGRAPH AND TELEPHONE COMPANIESIncorporation ., License to Open Stock-Subscription Books Report of Proceeding
TELEGRAPH COMPANIESAssessment by State Arbitrator
TELEPHONE BUSINESSReturns
TENDERRedemption Price Before Suit

Page
411 411 412
624
548
603

TIME-

County Licenses, Period

788

Deficiency Assessments

15

Extension for Returns

13

TINNING CONTRACTORTax

..

149

TITLE COMPANIES-

License

421

Non-resident Companies

422

Trust Companies as

421

Violations

422

TOBACCO-

Accounting as to Stamps

98

Compromise of Confiscations

95

Computation of Ta.x

88

Condemnation of Vehicles

112

Confiscation of Products

92

Confiscation of Vehicles Transporting Unstamped Products................ 93

Containers to be Destroyed.................................................................. 104, 114

Counterfeit Stamps

103

Dealers Defined

100

Discount on Sale of Stampl'o.......................................................................... 98

Duplicate Invoices

90, 92

Equity in Confiscation Cases

94

Evasion of Tax, Assisting

114

Evidence

91

Examination of Books

106

Executions for Unpaid Taxes

107

Failure to Report Receipt of Unstamped Products

107

966

INDEX

Page

History of Taxation

86 (n)

Inspection of Carriers' Records.................................................................... 96

Inspection, Penalty for Interfering with

113

Inspection Regulations

, 96

Interstate Business

~O

Judgment Lien in Violation Cases

104

License for Sale of Products

111

Misuse of Stamps

102

Penalty for Evading Tax

102

Penalty for Violation of Interstate Sales Regulations

100

Permit to Transport and Distribute Products

105, 106

Purchaser's Report

107

Record of Purchase........................................................................................ 91

Records to Be Preserved....................

97

Reports of Drop Shipments........................................................................ 91

Reports of Wholesalers....

97

Retail Price on Products..

88

Revocat" on of License to Sell..

104

Sale of Unstamped Products

103

Sale in Interstate Commerce...................................................................... 99

Sales Procedure by Wholesaler

101

Sales to Navy Ships...................................................................................... 99

Shipment of Products Sold to U. S............................................................. 99

Stamping Products Received for Personal Use

110

Stamping, Rules and Regulations.............................................................. 96

Stamps

83

Stamps Defined

100

Stamps, Method of Affixing........................................................................ 89

Stamps, Preparation and Distribution...................................................... 98

Statement by Carriers................................................................................ 96

Tax Computation

109

Tax Exemptions

109

Tax Rate

87

Taxation Upon Prizes.................................................................................. 88

Taxation With Congressional Permission

108

Time for Stamping Products.................................................................... 90

Transporting or Distributing Without Permit..

113

Unauthorized Sale of Stamps.................................................................... 98

Unlawful Receipt of Un8tamped Products

114

Violations

91

Weekly Reports by Transporters

112

Wholesalers Permit

101

INDEX

967

Page

TOLL BRlDGES-

Exemptions

522

Tax

152

TOURIST CAMP AND ROAD HOUSECounty License Tax

786, 787 140

TRADE MARKS-

Filing and Registration

441

TRAILERSFee for Operation Rolling Stores

217, 218 184

TRANSFER OF FUNCTIONSTo Department of Revenue.......................................................................... 8

TRANSIENT PERSONS-

Definition

519

Executions, When Subject to

589

TRANSPORTATION-(See also Carriers) Alcoholic Beverages Federal Funds, Pupils and School Employees Unstamped Wine
TRAPPERSConfiscation of Illegally Used Traps License Quail Violation of Law
TRAVELING HORSE TRADERSTax

65 707
75
271 254, 255
271 270, 271, 272
152

TRAVELING LIVESTOCK DEALERS-

Tax

152

TREASURYPayment of Delinquency Assessment...................................................... 25 Penalties Paid Into........................................................................................ 25

TRUCKSFee for Operations

TRUST COMPANIES-

Incorporation

.. ..

Title Business

Trust Powers

216, 217, 218
398, 399 421 398

968
TYPTEaW x RITERS-

INDEX

Page

.

152

-V-

VAUDEVILLE SHOWS-

Tax

154

VALUATIONFranchise Tax

649, 652

VETElRANSExemption of Disabled From Business License Tax Exemption, Illegal Use Federal Government, Grants to State Department License Exemption

155 793 737 791, 794

VETERINARIANS-

Board of Examiners..........................................................................

372

Examination

372

VIOLATIONS-

Apple Grading Law

286

Billiard Room License Law

195

Cigar and Cigarette Penalties

112

County License Laws

78'9, 790

Dairies and Dairy Products....

296

Distilled Liquor Law

206

Egg Regulations

298

Feed Stuffs

291

Fertilizer

301

Fishing Law

260, 261

Georgia Securities Law

389, 390

Honey Bee License Law

202

Hunting and Fishing

263

Insecticides and Fungicides.........................

303

Insurance Law

365, 366, 367, 415

Intangibles Tax Law

644

Interstate Tobacco Regulations

100

Judgment Lien in Tobacco

104

Machinery Equipment Tax Law

191

Malt Beverage Law........................................................................................ 84

Malt Beverage License L?w

207

Marriage License Law

783

Mattress Manufacturing Tax Law

197

INDEX

969

Page

Milk Powder Law

308

Motor Vehicle Law

229, 230

Official, Failure to Pay Fees Into Treasury

462

Professional Tax, N onpayment.................................................................. 188

Rolling Store Tax Law

186

Sale of State Owned Livo.; Stock

680

Sewing Machine Dealer Tax Law

193

Small Loans Business Law

201

Tax CoUectors

751

Tax Receiver, i'ailing to Have Property Returned

545

Title Company Law

4,22

Tobacco Law

91

Trapping Law

270, 271, 272

Veterans Exemptions, Illegal Use.............................................................. 793

Wholesale Fish Dealers License Law

282

Wine Law

78, 211

VITAL STATISTICS-

Fees

463

Fees, Disposition of

465

Registration

463

Registration of Individuats

449

State Board of Health, Duties

463

VOCATIONAL REHABILITATION-

Federal Grants

715

-U-
UNDERTAKERS--'--Tax
UNDERVALUATIONReturns
UNEMPLOYMENT COMPENSATION LAWAdministration Contributions Financing Reciprocal Arrangements Reimbursement of Fund........................ State Employment Service State, Federal Cooperation

153
625
727 (n) 727 (n) 725 724 726 724 723

970

INDEX

Page

UNITED STATES GOVERNMENT-

Congressional Permission for Tobacco Tax

108

Shipment of Tobacco Products.................................................................... 99

USED CAR DEALERS-

Tax

154

UTILITIES-

Returns, Assessment of Property Tax

616

WAREHOUSESAlcohdolic Beverages

-W-

WAREHOUSES, COTTONTax

WAREHOUSES, MERCHANDISETax

WASTELANDTaxation to Reclaim

WATER BOTTOM LANDSRent

WEAPONS, DEALERS INTax

WEIGHING MACHINESTax Dealers in..................

WELFAREBoard of Public Welfare Abolished Child Contributions by Counties Cooperation With Federal Government.. Federal Grants-In-Aid Federal Grant to State Department of..

WESTERN AND ATLANTIC RAILROADHistory State Property

WILD LANDSExecutions Redemption

63, 64
153
153
851 (n)
672
149
154
730 728 731 729 730 728
670 (n) 668, 669
589 600

INDEX

971

Page

Restoration Project, Federal Aid

Returns

'"

738 (n) 548

WINE- (See also Alcoholic Beverages; Wineries)

Carriers

74

Compliance with Law Before Sale............................................................ 77

Contraband

211

Definitions

73

Enforcement of Standards............................................................................ 77

Federal Alcohol Administration Standard Adopted.............................. 77

License Fees Unchanged.

78

Licenses

210

Monthly Reports

210

Municipal License

817

Reports of Carriers

76

Rules and Regulations

74, 75

Sale

75

Searches and Seizures.....

76

Stamps

74

Storing

78

Tax on Domesticated and Foreign............................................................ 73

Tax on Fortified...............

70

Transportation of Unstamped.................................................................... 75

Violation of Law

78, 211

WINERIES-(See also Wine)

Books Open to Inspection............................................................................ 76

License, Collection of

210

Reports

76

WITNESSES-

Examination by Revenue Commissioner of..

5

WOOD DEALERS-

Tax

,

153

WORDS AND PHRASES-(See Definitions)

WORKMENS' COMPENSATlON-

Assessment for Board........

659