Report of the Comptroller-General State of Georgia for the year ending Decemeber 31, 1922

OMPTROLLRGENERAL
STATE OF GEORGIA
net ttA wm
jhatmbcr St
v THE LIBRARY OF
THE UNIVERSITY OF GEORGIAREPORT
OF THE
COMPTROLLERGENERAL
OF THE
STATE OF GEORGIA
For the Year Ending December 31 1922
1923
BYED PRINTING CO State Printers
ATLANTA GALIST OF AUDITORS OF GEORGIA FROM 1782 TO 1798 INCLUSIVE
WITH TERM OF OFFICE
John Gibbons1782
John Wereat178292
Abraham Jones 179398
LIST OF COMPTROLLERSGENERAL OF GEORGIA FROM 1798 TO
1922 INCLUSIVE WITH TERM OF OFFICE
James Meriwether17991804
Eleazer Early180508
James Bozeman180924
William Triplett 1182528
Thacker B Howard 182933
William W Carnes 183435
John G Park 183642
David E Bothwell 184348
Ezekiel S Candler 184954
Peterson Thweatt185564
John T Burns 186567
Madison Bell 186872
W L Goldsmith 187279
William A Wright 1879REPORT
Office of ComptrollerGeneral
Atlanta Ga January 1 1923
To His Excellency Thomas W Habdwick Governor
Sir In compliance with law I have the honor to submit the
annual report of this department for the fiscal year ending Decem
ber 31 1922 showing by tabulated statements the sources from
which the revenue of the State is derived the appropriations
made by the Legislature for the fiscal year 1923 and the receipts
and disbursemnts from January 1st to Dcember 31st 1922
Since the date of the last annual report of this department
January 1st 1922 to December 31st 1922 the State Treasurer
has received and certified to this office and my official vouchers
have been duly issued for 1288980122 Executive and other
warrants under the general and the several special appropriation
acts amounting to 1298453482 have been audited by me and
paid by the Treasurer for the same period and his account cred
ited there with The condition of the treasury therefore on Janu
ary 1st 1923 was as follows
Balance in Treasury January 1 1922 172786635
Receipts from all sources from January 1
1922 to January 1 19231288980122
Total amount to be accounted for 1461766757
Executive Warrants paid by Treasurer1286379978
Warrants President of Senate and Speaker of
House 12073504
Total payments by Treasurer1298453482
Balance in Treasury Januarj 1 1923
163313275
l11ComptrollerGenerals Report
It should be stated that in this balance of 163313275 is in
cluded 100000 of the sinking fund which by the terms of the
Constitution can only be used for retiring the principal of the pub
lic debt The total bonded debt of the State at the time of the
adoption of this sinking fund provision of the Constitution was
1064450000 and annual interest thereon amounted to
71913500 Under this wise plan of retiring annually a part of
the public debt the aggregate has been reduced to 5485202 This
includes the debt due the State University and the Land Script
Fund By the funding of most of this debt at much lower rates
the interest charge on the bonded debt has been reduced to 226090
exclusive of the interest on the debt due the State University and
the Land Script Fund separate appropriations being made to
cover these charges We have therefore made a reduction of
5159298 in the principal of the bonded debt and our annual in
terest account has been reduced 493045 It must be stated
however that the proceeds of the sale of certain property of the
State have been applied to the extinguishment of a part of the
debtwhich is also required by the Constitution of 1877 The
balance of this bonded debt is secured by the States immensely
valuable property the Western Atlantic Railroad estimated to
be worth 20000000
For your information I submit a carefully prepared estimate of
the revenue of the State for 1923 together with a statement of the
appropriations made for 1923 You will note the omission of
540000 annual rental of the Western Atlantic Railroad from
the estimated revenue In 1921 the Legislature provided for the
discounting of the rental warrants for a period of five years which
eliminates the W A rental from the annual revenue of the State
for said period
The General Tax Act effective January 1 1922 imposed a poll
tax of 100 upon each and every inhabitant of the State between
the ages of 21 and 60 years This was amended in 1922 so as to
provide that poll tax shall not be required or demanded of female
inhabitants of the State who do not register for voting The in
crease in revenue which it was anticipated the State would receive
from this source was materially reduced by the change referred toComptrollerGenerals Report
ESTIMATED REVENUE1923
Assessed value of property for taxation 19221192770082
Property on Digests 1027794721
Tax 5 Mills 513897360
Cost of collection
7 35972815
Net to State
Public Utility Cor
porations
Tax 5 Mills
164975361
477924545
82487681
NET REVENUE TO STATE FROM AD VALOREM TAX560412226
ESTIMATED REVENUE FROM OTHER SOURCES
Poll Tax34415500
Professional Tax 9399200
Rental Public Property 2845000
Income Tax R Rs Exempt from Ad Valorem Tax 204400
Inheritance Tax 30000000
Insurance Companies Fees Taxes68000000
Insolvent Back Taxes 7800000
General Tax not on Digest10000000
Interest State Depositories 2200000
Fees Fertilizers20000000
Pure Food 5000000
a Oil 42000000
Game Protection 1000000
Fuel Oil Tax 75000000
Tax Carbonic Acid Gas 3000000
Occupation Tax Domestic Foreign Corporations 25000000
Special or Occupation Taxes55000000
Miscellaneous items 2555600
393419700 393419700
TOTAL ESTIMATED REVENUE 1923
Appropriations for 1923
Excess of estimated revenue over appro
priations
953831926
928992600
248393268 ComptrollerGenerals Report
APPROPRIATIONS1923
Common Schools
Poll Tax34415554
Show Tax 632207
Hotel Patten onehalf Rental 417000
Dividends Stock owned by State 278200 35742961
General Tax 389257039 425000000
Higher Education
State University Maintenance 85000
Land Script Fund 6314
Interest on Debt 8000
Summer School 6000 105314
School of Technology Maintenance 112500
State College of Agriculture Maintenance 80000
SmithLever Fund100000
Extension Work 35000
Farmers Institute 2500 217500
North Ga Agricultural College Dahlonega 27000
North Ga Agricultural College Act 1922 3500 30500
Bowdon State Normal Industrial College 15000
State Medical College Augusta Maintenance 35000
Hygiene Public Health14500 49500
State Normal School Athens Maintenance 63000
Ga State College for Women Milledgeville
Maintenance 90000
Extension 12500 102500
1
Ga State Womens College Valdosta
Maintenance 31500
To complete Dormitory32500 64000
District Agricltural Schools 12180000
1st Dist Special 6500
9th Dist 7000 193500
Ga Industrial Normal Savannah Colored 10000
Ga Agri Ind Normal Albany Colored 15000
Ga Agri Ind Normal Albany Summer
School 2500 17500 980814006450000
106000
ComptrollerGenerals Report 9
State Board Vocational Education
Vocational Education SmithHughes Law 39000
Rehabilitation 21353 6035300
Educational Corrective Institutions
Ga Training School for Girls Maintenance 31500
Water Supply 6000 37500
Ga Training School for Boys Maintenance 27000
Ga Training School for Mental Defectives
EDUCATIONAL ELEEMOSYNARY INSTITUTIONS
Academy for the Blind 3600000
School for the Deaf 7000000
ELEEMOSYNARY INSTITUTIONS
State Sanitarium 80000000
Soldiers Home 4000000
Special 500000 845000
STATE BOARD OF HEALTH
Maintenance 8143100
Venereal Diseases 10 00000
Tuberculosis Sanitarium 5000000 141431
PENSIONS
Payment of Pensions
PUBLIC DEBT
Sinking Fund 10000000
Interest 21787250
Interest Refunding bonds 8 21750
CIVIL ESTABLISHMENT
Salaries Executive Departments12565000
Judicial Departments 31555000
LEGISLATIVE
Legislative Pay roll 12073504
Legislative Committees 7 50000
Stationery Printing Incidentals 200000
Furniture and Replacement 70000 130 935
1250000
326090
44120010 ComptrollerGenerals Report
prison depaetment
State Farm Maintenance 8500000
Department 2250000
GEOLOGICAL DEPAETMENT
Maintenance Printing
DEPAETMENT OP AGEICULTUBE
Maintenance 15000
Bureau Statistics 3000
Bureau of Markets 100000
Pure Food and Drugs 10000
Chemical Dept Maintenance 15500
Salaries expenses Inspectors Estimated 30000
Salaries Expenses Fert Inspectors Estimated 50000
State Veterinarian Protection Live Stock 5000
Hog Cholera 10000
Tick Eradication 25000
Expenses Estimated 2268
BOABD OF ENTOMOLOGY
Maintenance
EXPERIMENT STATIONS
Georgia Experiment Station Griffin
Expenses of Directors and Eepairs 8000
Coastal Plains Experiment Station Maintenance 22500
STATE LIBBARY
Legislative Reference Bureau 1600
Books Incidentals Library Supreme Court 4000
Court of Appeals 1000
Attorney Generals Office 250
Publishing Georgia Eeports I 10 000
STATE LIBRARY COMMISSION
Maintenance
ARCHIVES HISTORY
Maintenance
107500
15000
265768
70000
30500
16850
0000
6000ComptrollerGenerals Report 11
EOSTEB COMMISSION
Maintenance 3600
BOAED OF PUBLIC WELFAEE
Maintenance 15000
MILITABY DEPAETMENT
Maintenancei 25000
PUBLIC PEINTING
General Printing Fund 40000
PUBLIC BUILDINGS GOUNDS
Upkeep Fund 35000
CONTINGENT FUNDS
Contingent Fund Governor 2500000
Supreme Court 300000
Court of Appeals 300000
Dept of Commerce and Labor 180000 32800
MISCELLANEOUS
Eeward Fund 300000
Fuel Administration 500000
Insurance Public Buildings 500000
Incidental Expenses General Assembly 22500
Indexing House Senate Journal 25000
Indian Springs Fund 11000
Clerks Costs Supreme Court 100000
Fees SolicitorsGeneral Criminal cases 1000000 2458512
ComptrollerGenerals Keport
SUMMARY OF APPROPRIATIONS1923
Common Schools 4250000
Higher Education 980814
Vocational Education 60353
Educational Corrective Institutions 64500
Educational Eleemosynary Institutions 106000
Eleemosynary Institutions 845000
State Board of Health including T B Sanatorium 141431
Pensions 1250000
Public Debt 326090
Civil Establishment 441200
Legislative 130935
Prison Department 107500
Geological Department 15000
Department of Agriculture 265768
Board of Entomology 70000
Experiment Stations 30500
State Library 16850
State Library Commission 6000
Archives History 6000
Roster Commission 3600
Board of Public Welfare 15000
Military Department 25000
Public Printing 40000
Public Buildings Grounds 35000
Contingent Funds 32800
Miscellaneous Items 24585
Total 9289926ComptrollerGenerals Report
13
ADDITIONAL APPROPRIATIONS1922
The Legislature at its last session made additional appropria
tions for the year 1922 aggregating 45534085 which with the
927465800 previously appropriated made the total amount appro
priated for the year 1922 972999885 Tabulation of the addi
tional appropriations is hereto appended
State Board of Entomology ITrZZ
Military Establishment 500000
Fuel Administration
Insurance Premiums Additional 1000000
Public School Fund Deficiency1921 4471100
Public Printing Deficiency19201921 4573649
Printing Dept Deficieney1921 440000
Ga Training School for Boys Deficiency192021 1680000
Ga Training School for Girls Water Supply 600000
State Sanatorium Deficiency1921 r 15000000
State Sanatorium Nurses Home 4000000
Tuberculosis Sanatorium Deficiency 350000
North Ga Agricultural College 300000
University of Georgia Repairs 500000
3rd Dist Agricultural College 1214800
5th Dist Agricultural College 350000
7th Dist Agricultural College 500000
12th Dist Agricultural College 500000
10th Dist Agricultural College 750000
Interest Refunding Bonds1922 410875
Contingent Fund Governor Deficiency 500000
Public Buildings Grounds Deficiency 600000
General Assembly Printing Deficiency2022 inc 600000
General Assembly Incidentals Deficiency2122 300000
Secretary of Senate Incidentals Deficiency 18430
Mansion Leasing Committee 200000
Tax Revision Committee 150000
University Regents Committee 25231
45534085
In estimating the revenue for 1923 a tax rate of five 5 mills
has been used this being the limit fixed by the Constitution On
this basis we estimate that 560412226 will be raised from ad
valorem taxes and 393419700 from special taxes and other
sources making the total estimated revenue for 1923 953831926
The estimated revenue for 1923 is based upon the valuations of 1922

14
ComptrollerGenerals Report
and is predicated upon the idea that the valuations of property for
1922 will be maintained in 1923
While it would appear that the estimated revenue for 1923 is
24839226 in excess of appropriations it must be borne in mind
that no provision has been made for the payment of pensions in
pursuance of the amendment of the Constitution of 1918 for either
the year 1922 or 1923 I am informed by the Commissioner of
Pensions that according to his estimate it will require an additional
appropriation of 1109015 for 1922 and 1469000 for 1923 to
complete the payment of pensions due for these years under existing
laws Funds to meet this deficiency should be provided for by the
Legislature at its approaching session
Budget Commission
At its session in 1922 the Legislature passed a bill creating a
State Investigating and Budget Commission to be composed of
the Governor the Comptroller General the Attorney General and
the Chairman of the Ways and Means and Appropriation Com
mittees of the House and of the Senate All State departments
bureaus institutions commissions and officers receiving appropria
tions from the State are required to furnish the Budget Commis
sion with an estimate in itemized form of the amount of money
needed for their respective wants for the biennial period begin
ning with the session of the General Assembly in 1923 As a
part of this report they are required to furnish a statement show
ing the total amount of appropriations they have received for each
of the three fiscal years preceding the filing of such report an
itemized report of all expenditures the number of persons employ
ed the salary of each and such other itemized report as will put in
the possession of the Commission a full and complete itemized state
ment of receipts and disbursements for the fiscal year preceding
the filing of such report The data which this Commission is
directed to gather and submit to the General Assembly at the 1923
session should be of invaluable service to that honorable body in
the preparation of the appropriation bill for 1924 and 1925
The Act creating the State Investigating and Budget Commis
sion devolves a large work upon it in the preparation and sending
out of blanks to each department institution commission bureau
and officer of the State and in preparing from such reports aComptrollerGenerals Report
15
budget to be submitted to the Legislature No provision is made
for clerical or any other expenses incurred by the Commission m
carrying out the requirements of the law I therefore suggest that
an appropriation of not less than 2500 be made for the expenses
of the Budget Commission
Departments Maintained Under Special Acts
In addition to the departments and commissions of the State
government for whose support and maintenance direct appropria
tions are made by the Legislature there are several for whose main
tenance special provision is made by law viz
State Highway Department
State Banking Department
Industrial Commission
Public Service Commission
State Fire Inspector
Securities Commision
Department of Game and Fish
All expenses of the State Highway Department are paid out of
the Motor Vehicle Fees collected by the Secretary of State
The State Banking Department is authorized to collect fees for
the examination of Banks which go to the support of the Dep
partment
The Industrial Commission collects a tax of 1 on the gross
earnings of insurance companies writing Workmens Compensa
tion business out of which all its expenses are defrayed
The Act of 1922 creating the Public Service Commission pro
vides that 70000 shall be raised annually for its support by fees
collected from the public service corporations coming under the
jurisdiction of the Commisssion The amount of the fee is based
upon the valuation at which the property of the corporation is
returned for taxation and the present law requires the fee as
sessed and collected by the Comptroller General I would sug
gest that this be amended so as to allow the Commission to assess
and collect these fees as is done in the case of the Banking De
partment and the Industrial Commission the assessments to be
made upon a statement to be furnished by the Comptroller Gen
ral of the assessed value of all public service corporations required
by law to make their tax returns to him
16
ComptrollerGeneral s Eeport
The State Fire Inspector who is attached to the office of the
Insurance Commissioner is supported by a tax of not more than
onetenth of 1 on premiums of fire insurance companies doing
business in this State which is assessed and collected by the In
surance Commissioner
The Securities Commission of which the Secretary of State is
Chairman is authorized by law to employ examiners clerks and
stenographers All salaries and expenses are paid out of funds
arising from the collection of licenses and fees from corporations
coming under the jurisdiction of said Commission
The Department of Game and Fish The expenses of this depart
ment are paid out of licenses and fines collected under the law pro
viding for the regulation of hunting and fishing Any funds col
lected over and above the expenses of the Department are required
to be paid into the State Treasury
I desire to renew my recommendation that the Legislature re
quire all revenue of the State from whatever source derived and
collected paid into the treasury and all expenses of govern
ment and of every department of the government paid out of
this general fund by warrant of the Governor drawn on appro
priations duly made by the Legislature This will relieve much
confusion in the keeping of accounts by the bookkeeping depart
ment and would at a glance show to the people of the State the
cost of every branch of the government maintained by the State
This I consider very important inasmuch as both the revenue
of the State and the expense of government are increasing each
year and the people of Georgia should be advised in detail of the
cost to them of maintaining the different public institutions and
governmental departments
In order that it may be seen to what extent the assessments of
the taxable property of the State have increased I have prepared
in tabular form this data beginning with the year 1880 and bring
ing the figures down to 1923 The general property of the State
is required by law to be returned for taxation to the receivers
of tax returns of the several counties and entered on their re
spective digests while the property and franchises of all public
utility corporations is made returnable to the ComptrollerGenComptrollerGenerals Eeport
17
eral The value of the property returned to the tax receivers
and that returned to the ComptrollerGeneral is given separately
and also the rate of taxation levied by the State for each of said
years
It will be observed that notwithstanding the continued increase
in the assessed value of the property of the State and the con
sequent large increase in the revenue derived annually from
these increases the appropriations made by the Legislature each
year have absorbed the additional revenue rendering it imposs
ible to reduce the tax rate Up to 1903 when the Constitutional
limit on the State tax rate went into effect the rate steadily in
creased regardless of the enhancement of the value of property
and the consequent increase in the revenue
While the State tax rate is limited to five mills there is no limita
tion on the rate which may be levied by counties Thus when addi
tional revenue is required by a county the tax rate is increased in
stead of the assessment of property By this method the county
raises the additional revenue needed without giving the State the
benefit of the slightest increase in revenue If this system is per
mitted to continue the State will be starved while the counties can
raise what they desire If you will refer to Table No 1 b of this
Report found on page No 33 you will note that the average county
tax rate in 1900 was 565 mills while in 1922 the average was 14
mills I am informed that a bill will be introduced at the approach
ing session of the legislature limiting the amount of the county levy
I earnestly recommend the passage of some legislation looking to
the correction of this growing evil in order that the State may re
ceive its just and fair revenue from ad valorem taxes18
ComptrollerGenerals Report
YEAR
1880
1881
1882
1883
1884
1885
1886
1887
Property
on Digest
1889
1890
1891
1892
1893
1894
1895
1896
1897
1898
1899
1900
1901
1902
1903
1904
1905
1906
1907
1908
1909
1910
1911
1912
1913
1914
1915
1916
1917
1918
1919
1920
1921
1922
Railroad
Property
Tel Tel
Ex etc
Total
238934126
254252630
268519976
284881951
294885370
299146798
306507578
316605329
327863331
345938837
377366784
402586468
421149509
410644753
388428748
370739521
370526638
370034912
369118403
372927077
388154413
404792137
410417180
432993873
457031279
494820288
536699352
575978707
584199197
604338208
642550122
681608608
704337228
723020014
803390196
800435892
801488262
833962010
918982478
982800863
1181473058
1102210966
1027794721
12490525
16741258
18729427
22030404
22188901
22538818
22981927
24899502
29304127
34250477
38462161
42383287
42604025
43000154
40584775
39952572
42780835
42286457
42695508
43933411
45169278
51554897
56893466
71654074
73863476
83019994
90832187
123558172
119573250
120679989
124237017
131729830
138021114
144189723
150152686
151327580
152653482
157699606
160254348
163016189
165409623
165701724
164975361
Tax Rate
State
251424651
270993888
287249408
306921355
317074271
321695616
329489655
341504021
357167458
380189314
415828945
444969755
463753534
452644097
429012923
410692093
413307473
412321369
411813911
416860488
433323691
456554897
467310646
504617947
530894705
577840282
627532539
699536879
705382425
725018197
766787139
813338438
842358342
867209737
953542882
951763472
954141744
991661615
1079236826
1145817052
1346882681
1267912690
1192770082
34 Mills
3
3
3
3
3i
3
377
356
4
396
508
485
461
437
456
456
521
621
536
526
544
530
5
48
49
48
5
5
5
5
5
5
5
4i
48
5
5
5
5
5
5
5
The above table covers a period of fortythree years During
this time tfe value of property on the tax digests has creased ftom
ps qq4 126 to 1 027794721 or approximately 430 lhe value oi
SK service0 corporktions for the same period has increased from
12490525 to 164975361 or approximately 1313ComptrollerGenerals Report
19
The valuation of corporate property returned to the Comp
trollerGeneral for taxation for the year 1922 does not embrace
all of such property in the State Under charters granted by
the State there are three railroads claiming exemptions from ad
valorem taxation the Georgia Railroad Banking Company the
Southwestern and the Augusta Savannah Besides these ex
empted lines we have the States road the Western Atlantic
The value of none of these roads is included in the table above
but they are worth in my judgment not less than fifty million dol
lars the revenue from which if these roads were taxed like other
railroads would amount to 250000 thus increasing the revenue
received from taxation of public utility corporations by this
amount
Among public service corporations are a very large number of
very small local telephone properties which are increasing annual
ly m number but not in value Some of them are incorporated
but quite a number 0f them are not Most of them have been
cheaply constructed by the cooperation of the farmers in the
territory through which they run solely for their convenience
and not for making money and are therefore of no value except
as a convenience to the families of the farmers I WOULD EARN
ESTLY URGE THAT THE LAW BE AMENDED IN RE
SPECT TO THE RETURN OP THESE PROPERTIES FOR
TAXATION SO AS TO REQUIRE THEM RETURNED TO
THE TAX RECEIVERS AND TAXES PAID TO THE TAX
COLLECTORS THEY BEING PURELY LOCAL IN CHAR
ACTER aud the local officers being familiar with the character
and value of these properties This would also relieve the
ComptrollerGenerals office from much detailed work from
which little revenue is derived and the time thus saved could be
given to other subjects from which far greater results in the way
of revenue for the State could be obtained20 ComptrollerGenerals Keport
STATEMENT SHOWING INCREASES IN VALUATION IN SOME OF
THE CHIEF ITEMS OF PROPERTY IN GEORGIA FOR
1880 1921 AND 1922
1880 1931 1922
City and Town Real Estate49007286 364678716 368194459
Improved and Wild Lands90493822 334731192 308140959
Live Stock 21017634 46347157 35523038
Farm Implements 2971372 11752761 9109113
Household Furniture 9156404 39551047 36405809
Merchandise 12012755 71364790 61095387
Money etc 29333736 68925022 58527469
Cotton and Other Factories 1640000 66098017 64289272
Iron Works 295640 1605216 1338149
Bank Capital including Surplus 4667567 47611593 43532793
Kailroad and other Corporations 9866129 165701724 164975361
I have also compiled a comparative statement of the assessments
of the property of colored tax payers of the State beginning with
the year 1880 in 5 year periods from which it will be observed that
this class of our people has rapidly acquired property until it has
reached the sum of 51275682
STATEMENT OF PROPERTY IN 5YEAR PERIODS RETURNED BY
COLORED TAXPAYERS FROM 1880 TO 1922
1880 5764293
1885 8153390
1890 12322003
1895 12941230
1900 14118720
1905 20616468
1910 32233985
1915 38821699
192o 68628514
1921 59224487
1922 51275682
Tax Collectors and Tax Receivers
I desire to say that with a few exceptions these officials have
discharged their duties faithfully and efficiently and are entitled
to the commendation of this department under the direction of
which they enforce the tax laws of the State The Act of Au
gust 1917 defining and regulating the duties of tax collectors
of this State and imposing penalty for violation of same hasComptrollerGenerals Report
21
resulted in more prompt payment of taxes by the tax payers and
more prompt settlements by tax collectors thereby placing the
funds of the State in the treasury earlier than has been the case
since the decision of the Supreme Court holding that Section
1189 of the Code prohibiting judicial interference with Comp
trollerGenerals executions was violative of the 14th amendment
of the Constitution of the United States
The enforcement of the Act of 1917 has been seriously impeded
by the failure of levying officers to enforce promptly executions
issued by tax collectors and placed in their hands for collection
there being no penalty provided by this act for the failure of levy
ing officers to make settlements with tax collectors This has
rendered it impossible in very many cases for tax collectors to
make settlements by April 20th the time limit fixed by the statute
I therefore suggest that as tax collectors are penalized to the ex
tent of onefourth of their commissions for failure to make settle
ment the law be amended so as to centralize fully authority
and responsibility in the tax collectors by passing an act making
tax collectors exofficio sheriffs for the levy of fi fas issued
against delinquent tax payers This has been done in Fulton
County and has greatly expedited settlements by the tax collector
The difficulties which the tax collectors have encountered have
been further increased by the financial stringency prevailing
throughout the State for the last three years This deplorable
condition is largely the result of the ravages of the boll weevil
which in some sections have entirely destroyed the cotton crop
In these counties the payment of taxes has been greatly delayed
and if these conditions continue the revenue of the State will be
very largely decreased
Tax Collectors Bonds
In this connection I desire to suggest that in view of the large
increase in the revenue of the State collected by tax collectors
growing out of the increases in the assessment of property where
by greater responsibility is devolved upon tax collectors and their
securities the Legislature pass an act which will require all State
and county tax collectors to make bond through fidelity or surety
companies instead of giving personal bonds The premium
charged for these bonds is small in most instances compared with
22
ComptrollerGenerals Keport
the compensation received by these officers and the bond should
be fixed at the amount of the tax to be collected instead of one
third more as now required This would expedite the enforce
ment of fi fas issued by the ComptrollerGeneral against default
ing tax collectors and would avoid the embarrassment of having
to proceed against private individuals who had become surety on
the bonds of tax collectors through friendship receiving no com
pensation for same A further advantage growing out of this
requirement would be less litigation and delay of the courts in en
forcing fi fas issued by this department
Annual Audit op Collectors Accounts
Another recommendation which I think wise under existing
circumstances is that all tax collectors accounts should be audited
every year under the direction of the county commissioners the
expense of the audit being borne by the State and county in pro
portion to the amount of tax collected for each To do this would
in my judgement protect tax collectors from loss by reason of
errors in calculation of the taxes of the State and county and
would greatly aid them in keeping their records straight and
would insure the payment of State taxes which are frequently
collected after tax fi fas have been issued and returned nulla
bona I might add by way of illustration that in a county re
cently audited it was shown that a large sum had been collected
by county authorities on fi fas which were entered as nulla bona
and all of which was paid into the county treasury instead of
the States part being remitted to the State Treasurer The audit
I suggest would protect the States interest in all such cases and
would seem to be worthy of consideration
Fee Reports
Under the Act approved August 17 1912 which went into effect
January 1 1913 requiring quarterly reports filed with the Comp
trollerGeneral by all State and County officers receiving fees
commissions or compensation other than salaries the Legislature
now has in its hands information covering receipts for the four
quarters of 1913 to 1922 of all State and county officers who have
filed reports With these reports before them the Legislature
has the information which it sought to secure and I therefore urgeComptrollerGeneral s Report
23
that the purpose of the Act having been accomplished it be re
pealed To allow it to remain on the statute books as a continu
ing Act would serve no good purpose and would impose additional
duties upon the officers affected thereby as well as upon the office
of the ComptrollerGeneral and if printed involves heavy ex
pense on the part of the State in the matter of incorporating
these voluminous reports in the House and Senate Journals
State Revenue Laws
The matter of the revision of the States revenue laws was
given very careful consideration by the Legislature of 19191920
Under a resolution of the House and Senate of 1918 a Joint Commit
tee was appointed to investigate the defects of our present laws
and report a bill to the 1919 session for such amendments as
would provide the needed remedy The bill proposed by the Com
mittee recommended farreaching changes which would practically
have revolutionalized our system of taxation It provided for a
constitutional amendment repealing the ad valorem and uni
formity provisions of the present constitution and for the adop
tion of a system providing for classification and segregation of
property This measure was referred to its appropriate com
mittee and a number of hearings held but was not acted on be
fore adjournment
In my annual report of 1919 I strongly advised against so radi
cal a change in our system of taxation and suggested that in
stead we endeavor by appropriate legislation to correct the de
fects in the present system Since making that suggestion I have
given much thought and study to the subject and am more strongly
convinced than ever that were the machinery recommended for the
new system applied to the existing system of taxation it would
accomplish better results without the destruction of the system
which has been successfully in operation since the adoption of the
constitution of 1877 The ad volorem and uniformity scheme of
taxation falls equally upon all of the property owners of this
State and requires all citizens of the State to contribute to the
support of the government in proportion to the amount and value
of the property of each What could be fairer to all classes of
people than this method of taxation24
ComptrollerGenerals Report
State Finances
The States financial system is so intimately connected with
the subject of taxation that I deem it proper to make answer to
some criticisms which have been continuously made of the finan
cial condition of the State which appear to be based either upon
misinformation or lack of information
The difficulties experienced both by the present Governor and
his predecessors in office in making prompt payment of large
appropriations is largely due to the fact that none of the ad
valorem taxes levied for the support of the State Government for
the fiscal year is collected until late in the fall In fact the bulk
of these taxes is not remitted to the State Treasurer until after
December 31st whereas the appropriations for said fiscal year
begin on the first day of January over nine months before any
revenue whatever is derived from taxes on property for the cur
rent year These large appropriations such as schools and pen
sions which absorb over twothirds of the total revenue of the
State are demanded during the first three months of the year
when as a matter of fact there is little of the States revenue for
the current year in the treasury to meet such demands upon it the
balance in the State Treasury on the first day of January being ap
plicable to payment of appropriations for the previous year This
method of financing the State is made necessary by the fact that
Georgia is essentially an agricultural State and the crops from
the sale of which both the farmers and merchants depend for funds
with which to pay taxes are not marketed until the fall of the
year The statements which have been made from year to year
that the State was not raising sufficient revenue to meet its appro
priations were without foundation prior to the year 1921 The
regular appropriations for 1921 and the extra appropriations made
in the summer of that year amounted to 10944957 against an
estimated revenue of 9822645 To meet this deficiency the Legis
lature authorized the discounting of the Western Atlantic Rail
road rental for a period of five years from the proceeds of which
all 1921 appropriations including the schools and additional pen
sions were paid as they fell due No funds have been provided
however to meet the increase in the pension roll under the constitu
tional amendment of 1918 for either 1922 or 1923 As stated elseComptrollerGenerals Report
25
where in this report the Commissioner of Pensions estimates that it
will take an appropriation of 1109015 to complete the payment
of 1922 pensions and that the 1250000 appropriated for the
payment of 1923 pensions will leave approximately 1469000 due
and unpaid The legislature at its approaching session therefore
faces the task of raising 2578000 additional revenue in 1923 if
the pensions dueunder existing statutes are to be paid Confederate
veterans and widows for the years 1922 and 1923
Clerical Force
It will doubtless be a source of surprise to you to learn that there
has been no increase made by the Legislature in the clerical force
of the ComptrollerGenerals office in over forty years The
ComptrollerGeneral as you know is the head of the Tax Depart
ment of the State and his office is the bookkeeping department for
the entire State He is required to keep account with every tax col
lector in Georgia and of every dollar that comes into or goes out of
the State Treasury In 1877 the Constitution provided for two
clerks in the Comptrollers office The same provision stands to
day Additional duties have been devolved upon these clerks and
provision made for some additional compensation but not for any
additional help I am sure that the mere statement of this fact
will be sufficient to call your attention to the urgent need of another
clerk I recommend that the Legislature create this additional
clerkship and provide a salary adequate to obtain the class of
trained service required
In conclusion I desire to express my appreciation of the hearty
cooperation of the Governor in all matters pertaining to the col
lection and disbursement of the revenue of the State My thanks
are also due my office force for the efficient and loyal manner in
which they have performed all duties devolved upon them
Respectfully submitted
Wl A WRIGHT
ComptrollerGeneral
26
ComptrollerGenerals Report
TABLE NO 1
Showing Receipts and Disbursements for Year 1922
RECEIPTS
To Balance in the Treasury
To Abstract Companies Tax
To Adding Machine Companies
To Advertising Agents
To Agencies
To Amusement Parks
To Artists
To Athletic Clubs
To Autioneers
To Automobile Agents
To Automobile Accessories
To Auto Assembling Plants
To Automatic Sprinklers
To Awning and Tent Makers
To Adjustment Bureaus
To Back Taxes
To Barbers Schools
To Barbers Shops
To Barbers Supplies
To Beauty Parlors
To Bee License Tax
To Bicycles
To Billiards and Pool
To Bill Posters
To Bill Distributors
To Book Agents
To Bond Makers
To Bottlers
To Brokers Stocks Bonds
To Burglar Alarms
To Cafes and Restaurants
To Carbonic Acid Gas
To Cars for Hire
To Card Writers
To Cash Registers
To Carpet Cleaners
To Cemetery Agents
To Chiropodists
To Cigar Dealers W R
To Cigar Makers
1921
1
02480115
1890
85500
23400
166500
9000
76519
43200
96750
3285511
20250
4500
21600
10116960
2700
766648
15750
133650
3947418
32490
450
22500
666900
810000
2250
534302
2250
81090
31500
1922
45001
172786635
6390
108000
149400
162000
24300
81000
31500
159750
2890428
477000
54000
17550
4500
3822702
4050
1284021
31500
54111
37500
76500
3541500
61290
2250
450
74250
110250
346500
2250
209250
2561880
580869
450
63000
180D
24300
900
212400
21150ComptrollerGenerals Report
27
TABLE NO 1Continued
Showing Receipts and Disbursements for Year 1922
RECEIPTS
Elec
To Cigarette Dealers
To Clerks Cost Court of Appeals
To Coal and Wood Dealers
To Cold Storage Tax
To Construction Companies
To Contractors
To Corporation Tax ad valorem
To Cost on Fi Fas
To Dance Halls
To Detective Agents
To Directory Tax
To Dividends from Stocks
To Dry Cleaners
To Electrical Contractors and
tricians
To Electric Shows
To Electric Shows Supplies
To Employment Agencies
To Equipment Companies Tax
To Express Companies Tax
To Fees from Fertilizers
To Fees from Pure Food
To Forest Reserve Fund
To Fuel Oil Tax
To Games
To Game Protection Fees
To Garages
To General Tax
To Health Com Fees
To Hotels
To Ice Cream Dealers wholesale
To Inheritance Tax
To Insolvent General Tax
To Insolvent Poll Tax
To Insurance Agents
To Insurance Fees
To Insurance Tax by Companies
To Imp and Mach Mfgs Agents
To Interest from Depositories
To Interest from Tax Collectors
1921
11945602
12375
369539
630000
570566
349059
9097273
2950
22672
15750
20250
278200
106200
1922
10758603
223083
288900
913500
124769
289229
8358505
3000
42750
76500
18000
278200
76500
39600 45063
792560 750573
15750 166500
22500 58500
241598 313643
270771 328857
6153085 16512674
4092105 4444080
141069 157897
11366287 73918855
56250 31050
500000 500000
818511 567858
546460035 525655993
9000 3000
574505
50850 54900
32726532 28281374
2164405 3813275
299317 180436
2914200 2992950
5687800 5688300
65982547 59204972
76000 76000
1520968 2183340
504800 624039
28
ComptrollerGenerals Keport
TABLE NO 1Continued
Showing Receipts and Disbursements for Year 1922
RECEIPTS
To Junk Dealers
To Land Title Registration Fees
To Laundries
To Lease Indian Springs
To Lenders on Wages
To Lighting Plants
To Lightning Rods
To Live Stock Dealers
To Loan Agents
To Lumber Dealers
To Manufacturers Soft Drinks
To Merchandise Brokers
To Money Refunded
To Monument Dealers
To Motorcycle Dealers
To Motor Vehicle Pees
To Musical Dealers
To Occupation Tax Capital
To Office Fees
To Oil Fees
To Oyster and Shrimp Packers
To Patented Articles
To Palmist
To Pawnbrokers
To Peddlers
To Pensions Refunded
To Picture Frame Dealers
To Pistols and Cartridges
To Playing Card Dealers
To Poll Tax
To Pressing Clubs
To Printing Brokers
To Pumping Systems
To Public Service Commission
To Railroad News Companies
To Railroad Tax
To Real Estate Agents
To Rental Public Property
To Rental W A Railroad
To Rinks
1921
195462
600
126000
24750
16200
229950
188100
66635
626317
571500
123080
94618
27000
70210359
484672
25078470
797342
21279292
15750
132750
895500
344250
1416194
1350
1184438
373534
29167371
2700
5400
1922
180000
51873058
346500
834000
54000000
15750
143550
12708
76950
11000
459000
11340
2700
175500
115200
22050
931622
258750
304737
70200
18000
183127469
519341
24229641
384100
64071070
51750
2250
132750
981000
751500
9466774
900
1159200
311400
34415554
232261
2700
9000
1645552
135000
51896491
464850
1931165
54000000
2250ComptrollerGenerals Report
29
TABLE NO 1Continued
Showing Receipts and Disbursements for Year 1922
RECEIPTS
To Safes and Vaults
To Sale of Public Property
To Sale of Acts
To Sale of Codes
To Sale of Court of Appeal Reports
To Sale of Records Colonial
To Sale of Refunding Bonds
To Sale of Supreme Court Reports
To Sanitariums
To Sewing Machine Agents
To Sewing Machine Companies
To Show Tax
To Sleeping Car Companies
To Slot Machines
To Soda Fount Tax
To Specialist
To Steamboat Companies
To Street Railroad Tax
To Stevedores
To Swimming Pools
To Teachers Agencies
To Telegraph Companies Tax
To Telephone Companies Tax
To Temporary Loan
To Traders
To Trading Stamps
To Trucks Gas and Oil
To Typewriter Agents
To Undertakers
To Used Car Dealers
To Vital Statistic Fees
To Warehouses
To Waterworks
To Weighing Scales
To Wild Lands Sale
To W A Disct Warrants
Total Receipts During Year
Aggregate Including Balance
1921 1922
36045 54000
6772 104907
108463 49436
20462 59405
107255 121470
71 95
17415913
63540 193497
126000 126000
172000 160000
160000 80000
1258260 632207
665799 610875
171250 147600
571100 527877
4950 2250
1733087 1613478
9086853 9893062
36000
22500
15750 13500
1245595 1552000
4979388 5423034
50000000 50000000
99000 51300
4500
539550 500400
81900 198518
582750 441450
54000 79269
4810
395100 338400
2250 2250
59625 61020
86336 50805
229758621

1390460742 1288980122
1492940857 1461766757
30
ComptrollerGenerals Report
TABLE NO 1Continued
Showing Receipts and Disbursements for Year 1922
DISBURSEMENTS
By Academy for Blind
By Agricultural Schools
By Albany Normal School for col
By Binding Journals
By Board of Health
By Board of Public Welfare
By Bowdon State N and I College
By Civil Establishment
By Clerks Cost Supreme Court
By Coastal Plains Experiment Station
By College for Colored
By Contingent Fund
By Contingent Fund Commerce Labor
By Contingent Fund R R Commission
By Contingent Fund Supreme Court
By Contingent Fund Court of Appeals
To Departmeht of Agriculture
a Maintenance
b Pure Food
c Chemicals
d Contagious Diseases
e Hog Cholera Serum
f Inspectors Salary etc
g Tick Eradication
h Veterinarian Expenses
i Insecticide and Fungicide
By Dept of Archives and History
By Dept of Commerce and Labor
By Dept of Public Printing
By Dept of Agricultural Warrants
By Experiment Station
By Furniture and Replacement House
and Senate
By Game and Protection Fund
By Geological Fund
By Ga Normal and Industrial College
By Ga Military Academy
By Highway Department
By Horticultural Fund
By Incidental Expense General Assem
1921
3666663
23950000
1750000
55000
9059000
687608
43822893
69125
2000000
2000000
5138902
300000
324775
89974
1922
3933337
20264800
1750000
9143100
1535081
1500000
43898546
49000
2582564
2417000
3047085
93476
300000
202048
244306
1700000 1250081
625000 875348
1300000 1609893
1000000 497035
1700000 1598671
2999913 2981824
2500000 2397779
161800 226772
5 00000
776030 600000
930000 810000
660000 522500
4194103 4866847
498748 1191360
78544 65235
360000 360000
2093251 1539109
11250000 10250000
500000 500000
180467221 183775666
6300000 7300000
22440 40930
ComptrollerGenerals Report
31
TABLE NO 1Continued
Showing Receipts and Disbursements for Year 1922
DISBURSEMENTS
By Indexing House and Senate Jour
By Indian Spgs Fund
By Inspections of Oils
By Insurance Public Buildings etc
By Insurance Department Fund
By Land Script Ftmd Interest
By Legislative Pay Roll
By Library Commission
By Library Fulnd
By Library Fund Reference Bureau
By Library Fund Court of Appeals
By Market Bureau
By Military Fund
By North Georgia A M College
By Overpayment Taxes Refunded
By Pension Fund
By Printing Fujnd
By Printing Fund Deficiency
By Printing Fund R R Commission
By Prison Fund
By Public Buildings and Grounds
By Publishing Georgia Reports
By Public Debt
a Interest
b Sinking Fund
c Refunding Bonds
By Rate Expert Fujid
By Refund W A Rental Warrants
By Reward Fund
By Roster Fund
By Sale of Ga Reports
By School for the Deaf
By School Fund
By School Fund Deficiency
By School for Mental Defectives
By School of Technology
By Soldiers Home
By Solicitor Generals Fees
By South Ga A M College Val
1921
10500
1057826
529353
920000
631414
11717456
600000
437556
115947
28550
3868002
1879003
3000000
844854
250293000
5000048
217097
12000000
7498815
881350
23839375
10000000
400000
215000
459167
7629269
391878004
2314475
25447900
5003100
982500
6312500
1922
40000
10500
585143
10897562
917022
631414
12073504
598503
436676
106482
38000
10278098
4988510
3000000
637921
105125420
3985791
4111412
180296
10750000
4135235
1117976
23115750
10200000
20600000
400000
54000000
272292
368563
105000
7454760
453240863
4471100
2500000
11250000
4166630
1048000
443750032
ComptrollerGenerals Report
TABLE NO 1Continued
Showing Receipts and Disbursements for Year 1922
DISBURSEMENTS
By Special Appropriations Miscell
By Special Appro Legislative Com
By Special Appro House Senate De
ficiency
By Special Appro Incidentals
By Spcial Appro Mansion Lease
By Special Appro Regency Commission
By State Medical College
By State Normal School
By State Sanitarium
By State University Support Fund
By State Univ for Agri College
By State Univ for SmithLever
By State Univ for Summer School
By Special Appro Stationery and Fur
By Special Appro Tax Com
By Temporary Loan Refunded
By Training School for Boys
By Training School for Girls
By Tuberculosis Sanitarium
By Vocational Education
By Vocational Rehabilitation
Total Disbursements During Year
To Balance in the State Treasury
Aggregate
1921
1922
77865
132343 24921
217053
1350
69733
25230
5500000 4950000
10400000 6300000
89133400 99000000
10936484 9319068
13250000 11725000
11496296 10000002
750000 600000
322550 104715 51347200

71696110
3000000 4380000
3500000 3750000
5600000 5350000
4800983 3925973
415555 467506
1320154222 1298453482
172786635 163313275
1492940857 1461706657
CompthollerGenebal s Report
33
TABLE NO 1B
COUNTY TAX RATES FOR 1900 AND 1922
1900 1922 1900
Mills
Appling 580
Atkinson
Bacon
Baker 503
Baldwin 1100
Banks 580
Barrow 540
Bartow
Ben Hill
Berrien 464
Bibb 850
Bleckly
Brantley
Brooks 366
Bryan 555
Bulloch 430
Burke 430
Butts 1000
Calhoun 480
Camden 3C0
Candler
Campbell 480
Carrol 480
Catoosa 330
Charlton 480
Chatham 625
Chattahoochee 500
Chattooga 380
Cherokee 400
Clarke 330
Clay 630
Clayton 630
Clinch 520
Cobb 550
Coffee 830
Colquitt 520
Columbia 880
Cook
Coweta 450
Crawford 450
Crisp
Dade366
Dawson 8133
Decatur 380
DeKalb 500
Dodge 480
Dooley 400
Dougherty 500
Douglas 750
Early 280
Echols 700
Effingham 200
Elbert 780
Mills Mills
1300 Emanuel380
2000 Evans
2000 Fannin 480
2100 Fayette 580
1300 Floyd 480
1800 Forsyth 664
1500 Franklin 460
1500 Fulton 370
1750 Gilmer 480
1250 Glascock 620
1550 Glynn 830
1500 Gordon 380
1000 Grady
1250 Greene 755
1300 Gwinnett 330
1200 Habersham 480
600 Hall 380
1700 Hancock 800
1800 Haralson 580
875 Harris 544
2500 Hart 630
1500 Heard 539
1355 Henry 500
1225 Houston 580
780 Irwin 680
1250 Jackson 480
1300 Jasper 580
1300 Jeff Davis
1000 Jefferson 556
800 Jenkins
1250 Johnson 880
1000 Jones 650
1250 Larmar
1400 Lanier
1350 Laurens 730
1100 Lee 480
1000 Liberty 400
1500 Lincoln 1050
1250 Long
1800 Lowndes 480
1200 Lumpkin 615
890 Macon 630
1500 Madison 500
1500 Marion 910
1250 McDuffie 980
1250 Mclntosh1130
1100 Meriwether 580
1100 Miller 648
1780 Milton 380
1750 Mitchell 380
1400 Monroe 700
1100 Montgomery 680
1250 Morgan 580
1922
Mills
1900
2000
1700
1300
1000
2000
1500
1000
1050
1700
1300
2050
1800
1250
1100
900
1160
1400
1500
1400
1500
1850
2000
1750
1300
1200
800
1500
1000
2000
1200
1400
1100
1500
1500
1100
1000
1600
1700
1550
1000
2100
1000
1200
1000
1400
1400
2350
1600
1500
1000
2000
115034
eoaCfBR0IittENI3tAls Eepoet
TABLE NO 1B Continued
COUNTY TAX RATES FOR 1900 AND 1922
1900 1922
Mills Mills
Murray 565 2200
Muscogee 250 800
Newton 700 1000
Oconee 480 1250
Oglethorpe 680 1200
Paulding 600 1150
Pickens 450 1000
Pierce 480 1500
Pike 550 1400
Polk 400 1100
Pulaski 730 2000
Putnam 850 1350
Quitman 380 1100
Rabun 730 1550
Randolph 400 1000
Richmond 460 640
Rockdale 650 1350
Schley 580 800
Screven 730 2000
Seminole1500
Spalding 600 1350
Stephens1500
Stewart 350 1500
Sumter 380 1300
Talbot 850 1450
Taliaferro 680 1300
Tattnall 480 1000
Taylor 580 1750
1900 1922
Mills Mills
Telfair 580 1200
Terrell 380 1500
Thomal 330 600
Tilt 1700
Toombs I000
Towns 966 1300
Treutlen 2500
Troup 680 1600
Turner 1300
Twiggs 879 1450
Union 606 2000
Upson 500 U50
Walker 560 1630
Walton 780 1500
Ware 480 1600
Warren 500 1600
Washington 680 li 00
Wayne 230 1600
Webster 7696 1660
Wheeler 7
White1100 900
Whitefield 480 1300
Wilcox 580 1700
Wilkes 830 1150
Wilkerson 430 1500
Worth 480 1500
Grand Average 565 1400ComptrollerGenerals Report
35
TABLE NO 2
Showing Receipts for 1922
From Whom Received Amount
Abstract Companies
Early 2250
Walker 4140
TotalS 6390
Adding Machine Companies
Bibb 18000
Chatham 36000
Fulton 36000
Richmond 18000
Total 108800
Adjustment Bureau
Fulton 4500
Agencies
Bibb 33750
Chatham 22500
Dougherty 11250
Fulton 60750
Muscogee 11250
Richmond 22500
Total 162000
Amusement Parks
Fulton 19800
Glynn 4500
Total 24300
Advertising Agents
Appling 2250
Atkinson 450
Bartow 13500
Ben Hill 2250
Brooks 6750
Colquitt 6750
Decatur 6750
Fulton 45000
Glynn 2250
Greene 2250
Muscogee 11250
Spalding 6750
Sumter 24750
Taylor 2250
Tift 2250
Troup 2250
Upson 2230
From Whom Received
Amount
Walker 2700
Ware 6750
Total 149400
Artists
Bartow 5400
Ben Hill 900
Bibb 3150
Brooks 900
Bulloch 900
Butts 1350
Carrol 1800
Chatham 8100
Clarke 900
Cobb 900
Coffee 450
Colquitt 1350
Coweta 450
Crisp 1350
DeKalb 450
Dodge 450
Dooley 450
Dougherty 1350
Douglas 1800
Fannin 900
Floyd 450
Fulton 9450
Glynn 1800
Grady 450
Hall 4950
Hart 900
Jenkins 450
Lowndea 900
Lumpkin 900
Monroe 450
Muscogee 5850
Newton 900
Polk 1800
Rabun 450
Richmond 4950
Spalding 900
Stephens 900
Stewart 450
Sumter 1800
Thomas 1800
Tift 450
Toombs 900
Troup 1350
Upson 900
Walton 450
Ware 2250
Whitefield 900
Total 8100036
ComptrollerGenerals Keport
TABLE NO 2Continued
From Whom Received Amount From Whom Received Amount
Athletic Clubs
Bibb 1350
Chatham 4500
Fulton 13050
Muscogee 10350
Ware2250
TotalS 31500
Auctioneer
BibbS 20250
Chatham 67500
Clarke 2250
DeKalb4500
Fulton 31500
Newton1 2250
Polk 2250
Richmond 22500
Rockdale 4500
Turner 2250
Total 159750
Automobile Accessories
BibbS 18000
Clarke 9000
Dougherty 9000
Fulton 396000
Muscogee 18000
Richmond 9000
Thomas 18000
Total 477000
Automobile Agents
Appling 2475
Bacon 2475
Baldwin 9900
Barrow 2475
Bartow 14850
Ben Hill 4950
Berrien 7425
Bibb 178683
Bleckly 2475
Brantley 4950
Brooks 14850
Bryan 2475
Bulloch 4950
Burke 44550
Calhoun 2475
Campbell 2475
Carrol 22275
Charlton 4950
Chatham 279315
Chattooga 4950
Cherokee 14850
Clarke 14850
Clay 4950
Clinch 2475
Cobb 22275
Colquitt 34650
Cook 2475
Coweta 19800
Crawford 2475
Crisp 2475
Decatur 22275
DeKalb 44550
Dodge 2475
Dougherty 14850
Douglas 4950
Early 9900
Elbert 7425
Emanuel 9000
Evans 2475
Fannin 4950
Fayette 4950
Floyd 22275
Forsyth 2475
Franklin 2475
Fulton 974250
Gilmer 2475
Glascock 2475
Glynn 9900
Gordon 9900
Grady 14850
Greene 4950
Habersham 7425
Hall 4950
Hancock 2475
Haralson 7425
Harris 2475
Hart 2475
Heard 2475
Henry 4950
Houston 29700
Irwin 2475
Jackson 4950
Jasper 4950
Jeff Davis 2475
Jefferson 19800
Jenkins 4950
Johnson 245
Jones 9900
Laurens 22275
Liberty 2475
Lcng 2475ComptrollerGeneral s Report
37
TABLE NO 2Continued
From Whom Received
Amount
Lowndes 14850
Macon 14850
Marion 2475
McDuffie 4950
Mclntosh 2475
Meriwether 14850
Miller 7425
Milton 7425
Mitchell 19800
Monroe 2475
Montgomery 2475
Morgan 9900
Murray 7425
Muscogee 161325
Newton 19800
Oconee 2475
Oglethorpe 2475
Paulding 4950
Pickens 4950
Pierce 2430
Pike 7425
Polk 24750
Pulaski 7425
Rabun 2475
Randolph 9900
Richmond 89100
Schley 4950
Screven 29700
Seminole 2475
Spalding 34650
Stewart 4950
Sumter 19800
Talbot 2475
Taliaferro 2475
Tattnall 2475
Taylor 2475
Telfair 7425
Terrell 17325
Thomas 59400
Tift 7425
Toombs 2475
Troup 81675
Turner 2475
Upson 4950
Walker 4950
Walton 9900
Ware 39600
Warren 4950
Washington 4950
Wayne 2475
Whitfield 9900
Wilcox 7425
Wilkes 4950
Worth 7425
Total2890128
From Whom Received Amount
Automobile Assembling Plants
Fulton 54000
Awning and Tent Makers
Bibb 5400
Chatham 5400
Fulton 5400
Richmond 1350
Total 17550
Back Taxes
Bibb 32998
Camden 14550
Chatham 1295641
DeKalb 575157
Dodge 4950
Dooley 2250
Floyd 41690
Fulton 1009830
Richmond 580102
Walker 265534
Total 3822702
Barber Schools
Fulton 4050
Barber Shops
Appling 2700
Atkinson 1125
Bacon 2700
Baldwin 1125
Barrow 1350
Bartow 8100
Ben Hill 11250
Berrien 9000
Bibb 81072
Bleckly 5850
Brantley 2700
Brooks 9450
Bryan 450
Bulloch 5850
Burke 2250
Butts 2250
Calhoun 7200
Candler 1800
Campbell 2520
Carrol 4275
Charlton 900
Chatham 13842938
ComptrollerGenerals Report
TABLE NO 2Continued
From Whom Received
Amount
From Whom Received Amount
Chattooga 3600
Cherokee 7650
Clarke 12600
Clay 3600
Cobb 9675
Coffee 4950
Colquitt 15750
Cook 3375
Coweta 5850
Crawford 900
Crisp 9000
Decatur 2475
DeKalb 10350
Dodge 4050
Dooley 4050
Dougherty 20250
Douglas 2700
Early 1350
Effingham 1800
Elbert 2250
Emanuel 900
Evans 1800
Fannin 1800
Forsyth 1800
Fulton 298125
Gilmer 1800
Glascook 1800
Glynn 17550
Gordon 4500
Grady 7200
Greene 2250
Habersham 2925
Hall 4725
Hancock 4950
Haralson 5625
Harris 1800
Hart 1800
Heard 2700
Henry 2700
Houston 10350
Jasper 1350
Jeff Davis 4950
Jefferson 2025
Jenkins 6300
Johnson 7200
Jones 2700
Lamar 3150
Lanier 450
Laurens 10125
Liberty 1350
Long 1800
Lowndes 19350
Lumpkin 1800
Macon 10350
Madison 1800
Marion 1800
McDuffie 2700
Mclntosh 2700
Meriwether 1350
Miller 3600
Milton 1800
Mitchell 9900
Monroe 4050
Montgomery 1350
Morgan 7650
Murray 1800
Muscogee 66600
Newton 13950
Oconee 2250
Paulding 1800
Pickens 3600
Pierce 3600
Pike 3600
Polk 12150
Pulaski 900
Rabun 450
Randolph 1350
Richmond 50625
Rockdale 2250
Schley 900
Screven 900
Seminole 3375
Spalding 18000
Stephens 1800
Stewart 6300
Sumter 13725
Talbot 3600
Taliaferro 4500
Tattnall 4725
Taylor 1800
Telfair 2925
Terrell 4500
Thomas 27450
Tift 6750
Towns 900
Troup 25650
Turner 6525
Upson 7200
Walker 1575
Walton 10800
Ware 19125
Warren 900
Washington 2700
Wayne 4950
White 450
Whitefield 6750
Wilcox 5400
Worth 4050
TotalS 1284021ComptrollerGenerals Report
39
TABLE NO 2Continued
From Whom Received Amount From Whom Received Amount
Monroe 1800
Morgan 900
Muscogee 4500
Newton 1800
Polk 900
Randolph 900
Richmond 3600
Spalding 1800
Sumter 900
Terrell 2700
Thomas 2700
Troup 2700
Turner 900
Ware 4500
Whitefield 900
Total 76500
Billards and Pool
Ben Hill 36000
Bibb 310500
Brooks 27000
Carrol 9000
Chatham 174500
Clarke 180000
Cobb 54000
Coffee 22500
Coweta 9000
Crisp 36000
Decatur 36000
Dooley 4500
Dougherty 72000
Elbert 18000
Floyd 22500
Fulton 1228500
Glynn 45000
Habersham 36000
Hall 27000
Larmar 18000
Laurens 36000
Lowndes 99000
Meriwether 9000
Muscogee 328500
Oglethorpe 4500
Pulaski 18000
Richmond 198000
Spalding 90000
Stephens 18000
Sumter 72000
Terrell 13500
Thomas 45000
Walker 22500
Ware 99000
Wilkes 22500
Total3541500
Barbers Supplies
9000
Fulton 18000
4500

Total 31500
Beauty Parlors
Ben Hill 900
Bibb 6348
Chatham 12663
Clarke 2700
Dougherty Fulton 3600 13500
Muscogee Richmond 3600 5400
900
Troup Ware 1800 2700
Total 54111
Bee License Fees
January February March 7500 5000 5000
April 20000
Total Bicycles 37500
Ben Hill 1800
Bibb 5400
Bleckly Brooks 960 900
Burke 900
Chatham 6300
Clarke 900
Cobb 900
Colquitt Decatur 2700 900
Dougherty Floyd Fulton 3600 900 6300
Glynn Gordon 1800 900
Grady Habersham 900 900
Hart 1800
Lowndes 2700
Macon 1800
Mitchell 1800
40
ComptrollerGenerals Report
TABLE NO 2Continued
From Whom Received Amount From Whom Received Amount
Bill Posters
Bacon
Berrien
Bibb
Burke
Calhoun
Chatham
Clinch
Crisp
Elbert
Evans
Grady
Houston
Irwin
Jeff Davis
Johnson
Laurens
Lowndes
Polk
Seminole
Talbot
Taylor
Thomas
TJpson
Total
Bill Distributors
Bibb
Book Agents
FultonJ
Bond Makers
Bibb
Fulton
540
450
9000
6750
900
9000
2250
2250
450
900
6750
450
450
2250
900
450
2250
6750
900
2250
2250
2250
900
61290
2250
450
Total
Bottlers
Burke
Camden
Carrol
Cherokee
Coffee
Decatur
Dodge
Elbert
Emanuel
Grady
Habersham
Hart
Heard
Jasper
Jefferson
Jenkins
Lincoln
Macon
Meriwether
Monroe
Muscogee
Pierce
Randolph
Screven
Seminole
Stephens
Sumter
Tift
Toombs
Walton
Ware
Washington
Whitefield
2250
2250
2250
2250
2250
2250
2250
2250
2250
4500
2250
2250
2250
2250
2250
2250
4500
9000
2250
2250
2250
2250
Total 110250
Brokers S B
Bibb
Chatham
Dodge
Fulton
Richmond
900
67500
9000
900 00
90000
Total 346500
Burglar Alarms
Fulton
2250
38250
36000 Cafes Restaurants
74250 Bleckly 900
Brooks 450
Burke 2250
Butts 1350
4500 Calhoun 3150
2250 Campbell 450
2250 Carrol 3150
4500 Charlton 900
6750 Chatham 1 08900
4500 Chattooga 2700
6750 Clay 450
4500 Dodge 450
2250 Dooley 900
4500 450
6750 Floyd 8550
ComptrollerGenerals Report
41
TABLE NO
From Whom Received Amount
Forsyth 900
Gilmer 450
Gordon 2250
Hall 1350
Hancock 1800
Haralson 54 go
Irwin 1350
Jackson 450
Jeff Davis 1800
Jefferson 1350
Jenkins 1800
Long 450
Lowndes 10800
Marion 900
McDuffie 9 00
Miller 1350
Mitchell 1800
Murray 900
Pierce 900
Rabun 900
Randolph 450
Seminole 450
Spalding 18000
Stephens 900
Talbot 450
Tattnall 900
Terrell 40
Tlft 1800
Walker 900
Wayne 900
Whitefield 9450
Wilcox 9 00
Wilkes 900
Total 209250
Carbonic Acid Gas
April 517664
May 52828
June 34 00
July 980342
August 45680
September 3400
October 800526
November 158040
Total 2561880
Card Writers
Bibb 450
Carpet Cleaners
Chatham 900
Fulton 900
Total 1800
2Continued
From Whom Received Amount
Cars for Hire
Atkinson 2250
Baldwin 27 00
Bartow 67 50
Ben Hill 1350
Bibb 288JJO
Bleckly 4 50
Brooks 18 00
Bulloch 2700
Butts 360o
Oalnoun 900
Camden 2250
Campbell 22 50
C11 13i50
Onarlton g Q0
Chatham 3195o
Chattoga 6750
Cherokee ig00
Clay 1800
r 360
Coffee 315o
Cook 2250
Crisp 2700
Decatur 4950
DeKalb 450
Dodge 450o
Dougherty 5400
Douglas 22 50
y 900
Wfmgham 1350
Emanuel 3155
Evans 900
Floyd 450
Fulton 151569
Gordon 9 00
Grady n7oo
Habersham 76 50
Hall 450
Hancock 2700
Haralson 3600
Hart 450
Henry 1350
Houston 6750
Irwin 27JJ0
Jackson 4500
Jasper i350
Jeff Davis 5400
Jefferson 1800
Johnson 2700
Lowndes 9900
Macon 900
Marion 2250
McDuffie 450
Mclntosh 2250
Meriwether 180042
ComptrollerGenerals Report
TABLE NO 2Continued
From Whom Received Amount
Miller 900
Mitchell 900
Monroe 3600
Montgomery t
Murray 4500
Muscogee Isn
Pickens
Pierce 2700
pjjg 1800
Polk 450
Rabun 2250
Randolph J250
Richmond 67050
Rockdale 450
Seminole 900
Spalding 9450
Stephens
Stewart 900
Sumter 2700
Talbot 450
Taliaferro 450
TattnaU 2250
Telfair 900
sr
Troup 9450
Turner 900
Walker 1350
Walton 900
Ware 50
Wayne lsuu
Wheeler 900
White 450
Whitefield 4950
Total 580869
Cash Registers
Bibb 9000
Chatham 9000
Clarke 9000
Fulton 9000
Muscogee 9000
Richmond 9000
Thomas 9000
Total 63000
Cemetery Agents
Bibb 4500
Chatham 4500
Franklin 900
From Whom Received Amount
Fulton 13500
Walton900
TotalI 24300
Chiropodists
Fulton 900
Cigar Dealers
Brooks 900
Burke 8100
Butts 4050
Calhoun 15300
Camden 450
Campbell 2250
Charlton 3150
Chatham 34650
Clinch 900
Decatur 1800
Dodge 3150
Evans 4050
Floyd 4500
Forsyth 38250
Gilmer 450
Glynn 22500
Hart 900
Jefferson 4950
Jenkins 4500
Lanier 450
Liberty 1350
Lowndes 4500
McDuffie 1800
Miller 4050
Murray 2700
Pierce 3600
Rabun 1800
Tattnall 3150
Terrell 900
Tift 900
Towns 450
Turner 4500
Upson 900
Washington 2250
Wayne 9450
White 450
Whitefield 3600
Wilcox 7200
Wilkes 3600
Total 212400ComptrollerGeneral s Report
43
TABLE NO 2Continued
From Whom Received Amount
Cigar Makers
Charlton 900
Cobb 4500
Dougherty 900
Fulton 900
Glynn 1800
Hancock 8550
Muscogee 900
Richmond 900
Troup 1800
Total 21150
Cigarette Dealers
Appling 24750
Atkinson 18000
Bacon 9000
Baker 4500
Baldwin 69750
Banks 2250
Barrow 33750
Bartow 119408
Ben Hill 72000
Berrien 42750
Bibb 513178
Bleckly 74250
Brantley 20250
Brooks 36000
Bryan 47250
Bulloch 69750
Burke 121500
Butts 24750
Calhoun 38250
Camden 29250
Candler 11250
Campbell 38250
Carrol 47250
Charlton 22500
Chatham 808695
Chattooga 33750
Cherokee 40500
Clarke 101250
Clay 29250
Clayton 9000
Clinch 9000
Cobb 92250
Coffee 56256
Colquitt 108000
Columbia 18000
Cook 22500
Coweta 51750
Crawford 11250
Crisp 36000
Decatur 38250
DeKalb 94500
From Whom Received Amount
Dodge 58500
Dooley 60750
Dougherty 121500
Douglas 15750
Early 69750
Effingham 42750
Elbert 33750
Emanuel 83250
Evans 27000
Fannin 27000
Fayette 15750
Floyd 83250
Forsyth 2250
Franklin 24750
Fulton 1595250
Gilmer 4500
Glascock 18000
Glynn 153000
Gordon 49500
Grady 36000
Greene 56250
Gwinnett 33750
Habersham 36000
Hall 69750
Hancock 40500
Haralson 27000
Harris 40500
Hart 24750
Heard 9000
Henry 38250
Houston 146250
Irwin 13500
Jackson 54000
Jasper 42750
Jeff Davis 24750
Jefferson 38250
Jenkins 58500
Johnson 47250
Jones 22500
Lamar 27000
Lanier 6750
Laurens 105750
Lee 29250
Liberty 20250
Lincoln 4500
Long 6750
Lowndes 99000
Lumpkin 6750
Macon 85500
Madison 31500
Marion 11250
McDuffie 40500
Mclntosh 22500
Meriwether 56250
Miller 9000ComptrollerGenerals Report
TABLE NO 2Continued
From Whom Received Amount From Whom Received Amount
Milton 6750
Mitchell 74250
Monroe 47250
Montgomery 42750
Morgan 63000
Murray 18000
Muscogee 616500
Newton 72000
Oconee 58500
Oglethorpe 27000
Paulding 31500
Pickens 13500
Pierce 29250
Pike 20250
Polk 117000
Pulaski 24750
Quitman 13500
Rabun 27000
Randolph 33750
Richmond 697572
Rockdale 22500
Schley 11250
Screven 29250
Seminole 22500
Spalding 126000
Stephens 36000
Stewart 36000
Sumter 141750
Talbot 36000
Taliaferro 31500
Tattnall 27000
Taylor 20250
Telfair 38250
Terrell 54000
Thomas 105750
Tift 76500
Toombs 42750
Towns 2250
Treutlen 9000
Troup 153000
Turner 20250
Twiggs 27000
Upson 58500
Walker 38250
Walton 99000
Ware 108000
Warren 36000
Washington 56250
Wayne 29250
Wheeler 20250
White 9000
Whitefield 40500
Wilcox 67500
Wilkes 36000
Wilkerson 60750
Worth 38250
Total 10758603
Clerks Cost Court of Appeals
LoganBleckly clerk 223083
Coal Wood
Bartow 4500
Chatham 81000
Chattooga 900
Cherokee 1800
Clarke 2700
Cobb 1800
Crisp 1800
Decatur 900
DeKalb 4500
Dougherty 9000
Elbert 1800
Floyd 5400
Fulton 3600
Glynn 900
Gordon 2700
Hancock 900
Laurens 2700
Lowndes 1800
Mitchell 1800
Monroe 2700
Muscogee 108000
Richmond 900
Spalding 4500
Sumter 2700
Thomas 900
Troup 18900
Turner 2700
Ware 13500
Whitefield 3600
Total 288900
Cold Storage
BibbS 162000
Chatham 135000
Clarke 13500
Colquitt 13500
Crisp 27000
Dougherty 13500
Fulton 261000
Lowndes 13500ComptrollerGenerals Report
45
TABLE NO 2Continued
From Whom Received Amount From Whom Received
Muscogee
Richmond
Ware
126000
126000
22500
Total 913500
Construction Companies
Bartow
DeKalb
Hall
Liberty
Lowndes
Morgan
Polk
Walton
Ware
Contractors
Bibb
Burke
Chatham
Clarke
Crisp
Decatur
DeKalb
Dougherty
Elbert
Fulton
Grady
Hall
Lowndes
Muscogee
Polk
Richmond
Rockdale
Spalding
Thomas
Tift
Troup
Turner
Ware
Whitefield
Wilkes
Worth
1800
30536
1350
37350
9008
11879
8721
12785
11340
Total 124769
30685
1800
32630
35910
1800
900
1800
2700
1800
39399
900
1800
900
51777
3600
53828
1800
2700
1800
2700
9900
900
2700
900
2700
900
Total 289229
Corporation Tax ad valorem
Athens Gas Light
Fuel Co
45610
Amount
Dallas Utility Co 8750
Rome Municipal Gas
Co 26441
Southern Public Utili
ties Co 52508
Athens Gas Light
Fuel Co 44485
Jones Electric Light
Power Plant 2205
Villa Rica Electric
Light Power Co 5000
Gas Light Co of Col
umbus 58250
Columbus Power Co 869500
Savannah Lighting Co 226957
Gas Light Co of Au
gusta 175491
Ga Carolina Power
Co 340000
Savannah Gas Co 392826
Macon Gas Co 229030
Central Georgia Pow
er Co 911183
Thomson Light Wa
ter Co 25000
Towalagia Falls Pow
er Co 79947
Tybee Artesian Water
Ice Light Co 3750
Ga Ry Power Co 2391000
Ga Ry Power Co
Atl Gas Lt Co 1326231
Ware Co Light
Power 112500
Chattooga River Pow
er Co 1750
McDonough Electric
Plant 5100
Bainbridge Power Co 30500
Macon Ry Light Co 33581
Valdosta Lighting Co 78750
GeorgiaAlabama Pow
erCo 673561
Summerville Cotton
Oil Co 6593
Americus Lighting Co 45000
Valdosta Gas Co 13750
Baker Power Co 7740
Toccoa Falls Light
Power Co 11811
Ga Ry Power Co
Stephens Co 5000
Georgia Public Service
Co 84946
ComptrollerGenerals Report
TABLE NO 2Continued
From Whom Received Amount From Whom Received Amount
Georgia Public Service
Co 68256
Butler Water Works
Co 1061
Dallas Utility Co 8750
Wofford Shoals Light
Power Co 18218
Jefferson Electric Co 4100
Wofford Shoals Light
Power Co 389
Home Light Pow
er Co 2119
Montezuma Light
Power Co 4963
Consumers Gas Coke
Co 10000
Total 8358505
Cost on Fi Fas
Wm A WrightComp
General
Januaryi
February
March
April
May
June
July
August
September
October
November
250
150
200
150
200
650
300
200
50
450
400
Total
Bibb
Butts
Fulton
Meriwether
Muscogee
Richmond
Ware
Dance Halls
3000
9000
9000
4500
2250
9000
2250
6750
Total
Detective Agents
Ben Hill
Effingham
Fulton
Muscogee
42750
2250
2250
54000
18000
Directory Tax
Fulton
Ware
11250
6750
Total 18000
Dividends on Stock
Ga Ry and Banking
Co 55800
Western Union Tele
graph Co 27500
Ga Ry and Banking
Co 55800
Ga Ry and Banking
Co 55800
Western Union Tele
graph Co 27500
Ga Ry and Banking
Co 55800
Total 278200
Dry Cleaners
Bibb
Charlton
Chatham
Decatur
Dougherty
Floyd
Fulton
Glynn
Hancock
Laurens
Lowndes
Murray
Muscogee
Polk
Spalding
Sumter
Telfair
Troup
Whitefield
9900
450
6750
900
2250
2250
18000
2250
450
2700
3150
450
9000
900
4500
4050
1800
2250
4500
Total 76500
Electric Contractors
Total
86500
Barrow
Burke
Chatham
Clarke
Cobb
900
900
12663
1800
900ComptrollerGenerals Report
47
TABLE NO 2Continued
From Whom Received
Amount
From Whom Received Amount
Colquitt 900 Gordon 1440
DeKalb 1800 1350
900 Greene 3849
1800 Habersham 2880
Jenkins 900 2700 HaU Hancock 900
Polk 630
9900 1800 Haralson Hart 675
Spalding 3376
1800 4455
Terrell 900 Jackson 5423
Thomas 1800 Jasper 1417
Turner 900 900 Jeff Davis 225
Ware Jefferson 720
Whitefield 900 Jenkins 3848
Johnson Jones 1800 225
Total 45063
Larmar 1620
Electric Shows Laurens 5400
Liberty 180
Baldwin 338 Lowndes 16830
3240 Lumpkin 360
Bartow 2632 Macon 3105
Ben Hill 6413 1530 Marion McDuffie 1620
Berrien 945
Bibb 79650 Meriwether 2250
Bleckly 1080 Miller 360
Brooks 4117 Mitchell 1012
Bulloch 1823 Monroe 3849
Burke 2003 Morgan 4388
Butts 1620 Murray 1080
Chatham 76815 Muscogee 86063
Chattooga 675 Newton 3848
Cherokee 1823 900
Clarke 9180 Pickens 225
Clay 540 Pierce 2730
Cobb 6300 Polk 8979
Coffee 4005 Rabun 2160
Colquitt 7764 Randolph 3240
Cook 1530 Richmond 43425
Coweta 2700 Screven 1125
Crisp 2700 Spalding 6075
Decatur 3240 Sumter 10800
Dooley 1305 Talbot 900
Dougherty 13500 675
Douglas 1012 Taylor 1260
Early 675 Telfair 2160
Effingham 675 2700 Terrell Thomas 810
Elbert 6414
Emanuel 1080 Tift 5265
Evans 450 31320
Fannin 675 2318
Floyd Fulton 14535 Upson 8100
133200 8460
Gilmer 225 Walton 6209
Glynn 14985 Washington 2475
48
ComptrollerGenerals Report
TABLE NO 2Continued
From Whom Received
Amount
Fjom Whom Received
Amount
Wayne 1620
Whitefield 10800
Wilcox 225
Wilkes 2700
Worth 3105
Total 750573
Electric Show Supplies
Fulton 166500
Employment Agencies
Fulton 4500
Fulton 45000
Chatham 4500
Fulton 4500
Total 58500
Equipment Companies Tax
Wilson Car Lines 4826
Fruit Growers Express 86690
American Tank Line 2292
The iBarber Asphalt
Co 391
Capitol Refining Co 875
The Cudahy Packing
Co 2493
Jacob Dold Packing Co 393
Kingan Refrigerator
Line 7270
North American Oil
Refining Co 5833
Procter Gamble
Transportation Co 18993
Swift Refrigerator
Transportation Co 16959
Union Tank Cars Co 21189
American Refrigerator
Transit Co 1758
Armour Co 12483
The Texas Co 30872
The American Cotton
Oil Co 4713
International Agricul
tural Corp 22873
Pittsburg By Products
Coke Co 2431
Standard Tank Car Co 18754
Union Refrigerator
Transit Co 11944
Empire Refineries 3250
The Evansville Pack
ing Co 5700
The Southern Cotton
Oil Co 19936
Crystal Car Line 189
Morris Co 4158
Chicago N Y
Boston Refrigerator
Co 582
Independent Packing
Co 330
Wilson Car Lines 4203
The Barrett Co 1047
Humble Oil Re
fining Co 216
Total 313643
Express Companies Tax
Southern Express Co 73444
American Ry Express
Co 255413
Total 328857
Fees from Fertilizers
J J Brown Commis
sioner of Agriculture
January 700000
February 2800000
March 6500000
April 5500000
May 400000
December 612674
Total 16512674
Fees from Pure Food
J J Brown Commis
sioner of Agriculture
January 200000
February 300000
April 500000
May 400000
July 400000
September 700000
November 1000000
December 944080
Total 4444080ComptrollerGenerals Report
49
TABLE NO 2Continued
From Whom Received Amount From Whom Received
Forest Reserve Fund
Govenor Hardwick
610
157287
Total 157899
Fuel Oil Tax
Wm A Wright Comptroller
General
January 18724680
February 124815
March 34937
April 14961625
May 112112
June 110233
July 18293029
August 252535
September 114937
October 20230889
November 793089
December 154974
Total 73918855
Games
Bartow 2250
Chatham 2250
Chattooga 2250
Floyd 9000
Fulton 4500
Laurens 2250
Polk 900
Terrell 900
Troup 4500
Whitefield 2250
Total 31050
Game Protection Fees
J F Rhodes
Commissioner 500000
Garages
Appling 1350
Atkinson 450
Barrow 900
Bartow 2925
Ben Hill 3375
Berrien 3825
Bibb 85638
Amount
Bleckly 4275
Brantley 450
Brooks 4275
Bulloeh 2475
Burke 2250
Butts 2700
Calhoun 1800
Campbell 675
Carrol 900
Charlton 450
Chatham 49545
Cattooga 1800
Cherokee 2250
Clarke 900
Clay 2250
Cobb 7200
Coffee 8100
Colquitt 8775
Cook 2250
Coweta 675
Crawford 900
Crisp 450
Ceeatur 2250
DeKalb 5175
Dooley 450
Dougherty 16650
Douglas 2250
Ezrly 2925
Effingham 900
Elbert 450
Emanuel 2700
Evans 900
Fannin 450
Fayette 1350
Forsyth 2700
Franklin 450
Fulton 21600
Gilmer 450
Glascock 1800
Glynn 2250
Gordon 2025
Grady 3825
Greene 1800
Gwinnett 450
Habersham 3150
Hancock 450
Haralson 450
Harris 2250
Hart 450
Heard 450
Henry 2475
Houston 3150
Irwin 450
Jackson 2925
Jasper 157550
ComptrollerGenerals Report
TABLE NO 2Continued
From Whom Received
Amount
From Whom Received Amount
Jeff Davis 1800
Jefferson 1125
Johnson 2700
Jones 900
Lamar 1350
Laurens 1350
Lee 1800
Lowndes 6750
Lumpkin 450
Macon 5625
Madison 3600
Marion 1800
McDuffie 3150
Mclntosh 900
Meriwether 2250
Miller 2250
Mitchell 2250
Monroe 4275
Montgomery 450
Morgan 2250
Murray 1350
Museogee 61650
Newton 3150
Oconee 450
Oglethorpe 450
Paulding 1350
Piekens 900
Pierce 2700
Pike 1350
Polk 6075
Pulaski 1350
Randolph 3600
Richmond 63450
Rockdale 450
Screven 450
Seminole 1350
Spalding 6525
Stephens 1350
Stewart 3150
Sumter 3375
Talbot 900
Taliaferro 1350
Tattnall 450
Telfair 450
Terrell 2700
Tift 2475
Troup 22950
Turner 3375
Upson 4950
Walker 1125
Walton 675
Ware 10350
Washington 450
Wayne 2250
White 450
Whitefield 2025
Wilcox 2700
Wilkes 675
Worth 675
Total 567858
General Tax 1919 Collected 1922
Miller 2972
General Tax 1920 Paid in 1922
Bacon 2128
Bryan 90951
Bulloch 457803
Dade 2544
Dawson 292746
Early 143804
Echols 29492
Emanuel 522804
Grady 22515
Jeff Davis 69515
Jenkins 49977
Johnson 327959
Jones 10000
Laurens 205754
Mclntosh 120000
Miller 17223
Mitchell 164538
Telfair 90000
Toombs 344139
Treutlen 96375
Twiggs 85380
Webster 100169
Wheeler 107553
Wilkes 79524
Wilkerson 91388
total 3524281
General Tax 1921 Paid in 1922
Appling 1583079
Atkinson 926253
Bacon 777591
Baker 704544
Baldwin 1817144
Banks 686407
Barrow 1687925
Bartow 3603669
Ben Hill 1811425
Berrien 1670000ComptrollerGenerals Report
51
TABnE NO 2Continued
From Whom Received Amount From Whom Received Amount
Bibb 6895563
Bleckly 1349923
Brantley 671193
Brooks 3612532
Bryan 772535
Bulloch 3318013
Burke 4060852
Butts 1049032
Calhoun 1073767
Camden 833313
Candler 911891
Campbell 1430253
Carrol 3491236
Catoosa 951088
Charlton 771412
Chatham 9984047
Chattahoochee 338682
Chattooga 2034634
Cherokee 2228529
Clarke 9195879
Clay 701077
Clayton 1148900
Clinch 442389
Cobb 4841005
Coffee 2280558
Colquitt 3734869
Columbia 793403
Cook 1278187
Coweta 4263458
Crawford 888622
Crisp 2991751
Dade 806696
Dawson 38714
Decatur 3445799
DeKalb 2733732
Dodge 2618629
Dooley 3001798
Dougherty 5763066
Douglas 1284792
Early 2404920
Echols 495000
Effingham 1059314
Elbert 2332767
Emanuel 2642970
Evans 891484
Fannin 700519
Fayette 1014177
Floyd 4224134
Forsyth 741994
Franklin 1358679
Fulton 31437539
Gilmer 518888
Glascoek 382266
Glynn 4389965
Gordon 1980221
Grady 2206882
Greene 2161897
Gwinnett 3279200
Habersham 1321224
Hall 3981470
Hancock 604081
Haralson 1510916
Harris 1143104
Hart 337046
Heard 751711
Henry 2190300
Houston 2547301
Irwin 1447983
Jackson 2209994
Jasper 1354918
Jeff Davis 774450
Jefferson 2755281
Jenkins 1995152
Johnson 682441
Jones 928211
Larmar 1293628
Lanier 791781
Laurens 4814074
Lee 1253690
Liberty 954859
Lincoln 857255
Long 596136
Lowndes 5447322
Lumpkin 573200
Macon 1711272
Madison 1439991
Marion 739365
McDuffie 1113434
Mclntosh 585001
Meriwether 2597050
Miller 568331
Milton 690435
Mitchell 3343930
Monroe 2153806
Montgomery 777203
Morgan 2691553
Murray 959117
Muscogee 11459827
Newton 2870297
Oconee 956391
Oglethorpe 1944801
Paulding 991509
Pickens 591642
Pierce 1652997
Pike 1118993
Polk 3331102
Pulaski 1619098
Putnam 1303503
Quitman 59985
Rabun 600963
52
ComptrollerGenerals Eeport
TABLE NO 2Continued
From Whom Received
Amount
From Whom Received
Amount
Randolph 1707463
Richmond 4613194
Rockdale 1053400
Schley 575279
Screven 1666535
Seminole 1215571
Spalding 3456038
Stephens 1093577
Stewart 1645065
Sumter 4842073
Talbot 938556
Taliaferro 741326
TattnalL 2180139
Taylor 844194
Telfair 2480379
Terrell 2035221
Thomas 7125275
Tift 1966000
Toombs 2014945
Towns 284289
Treutlen 552304
Troup 1480340
Turner 1761902
Twiggs 921440
Union 349588
Upson 1951365
Walker 3161888
Walton 2581157
Ware 3873400
Warren 858401
Washington 1522252
Wayne 1724318
Webster 542062
Wheeler 1166819
White 692792
Whitefield 2768124
Wilcox 1759748
Wilkes 3285620
Wilkerson 1298300
Worth 2118809
Total346756252
General Tax 1922 Collected 1922
Appling 155287
Atkinson 249197
Bacon 95145
Baker 67500
Baldwin 231269
Banks 140147
Barrow 249774
Bartow 520000
Ben Hill 146500
Bibb 14769954
Bleckly 119631
Brantley 144957
Brooks 377083
Bryan 53613
Bulloch 555514
Burke 485385
Butts 136857
Calhoun 139681
Camden 70000
Candler 90000
Campbell 171977
Carrol 1673032
Catoosa 30824
Charlton 96031
Chatham 18031629
Chattahoochee 46686
Chattooga 200027
Cherokee 641000
Clarke 650000
Clay 150000
Clayton 121278
Clinch 320314
Cobb 850000
Coffee 268300
Colquitt 563843
Columbia 71000
Cook 41927
Coweta 467400
Crawford 99822
Crisp 324666
Dawson 337000
Decatur 214595
DeKalb 7308285
Dodge 584420
Dooley 421321
Dougherty 208442
Douglas 157230
Early 283900
Echols 24059
Effingham 264550
Elbert 512745
Emanuel 463693
Evans 64521
Fannin 430000
Fayette 101753
Floyd 4807194
Forsyth 420000
Franklin 370000
Fulton 63164376
Gilmer 91496
Glascock 48516
Glynn 430000
Gordon 255900
Greene 140000
Gwinnett 190000ComptrollerGeneral s Report
53
TABLE NO 2Continued
From Whom Received Amount
Habersham 100000
Hall 630000
Hancock 840000
Haralson 290003
Harris 746943
Hart 400104
Heard 90000
Henry 190000
Houston 420563
Irwin 137700
Jackson 350000
Jasper 101230
Jeff Davis 246070
Jefferson 396503
Jenkins 204488
Johnson 800000
Jones 151500
Larmar 142478
Lanier 227500
Laurens 432678
Lee 104773
Liberty 62820
Lincoln 126224
Long 69926
Lowndes 363133
Lumpkin 90000
Macon 292172
Madison 546931
Marion 140000
McDuffie 102460
Meriwether 471500
Miller 150000
Milton 112465
Mitchell 227354
Monroe 100000
Montgomery 138927
Morgan 325439
Murry 300000
Muscogee 6609535
Newton 371406
Oconee 145690
Oglethorpe 260000
Paulding 409138
Pickens 255625
Pierce 270000
Pike 185409
Polk 479815
Pulaski 128116
Quitman 40000
Rabun 113390
Randolph 222025
Richmond 13773361
Rockdale 119384
Schley 215819
Screven 279649
From Whom Received
Amount
Seminole 160000
Spalding 205100
Stephens 8740
Stewart 222827
Sumter 564497
Talbot 194700
Taliaferro 76066
Tattnall 326518
Taylor 257460
Telfair 246705
Terrell 299678
Thomas 1771529
Tift 100000
Toombs 298789
Towns 200000
Treutlen 192329
Troup 4383621
Turner 220000
Twiggs 79017
Union 38356
Upson 262528
Walker 450000
Walton 467402
Ware 700000
Warren 138101
Washington 1111502
Wayne 1079013
Wheeler 166469
White 42610
Whitefield 520452
Wilcox 231080
Wilkes 197479
Wilkerson 80000
Worth 705128
Total175372488
Health Commission Fees
Dr T F Abercrombie
Sec Hotels 3000
Appling 9035
Baldwin 1485
Bartow 2160
Ben Hill 3870
Berrien 360
Bibb 61560
Bleckly 585
Butts 720
Calhoun 1665
Campbell 360
54
ComptrollerGeneral s Eeport
TABLE NO 2Continued
From Whom Received Amount
Carrol 1620
Charlton 450
Chatham 68130
Chattooga 1305
Cherokee 2025
Clarke 5850
Colquitt 3240
Dougherty 8730
Douglas 405
Fannin 1530
Forsyth 450
Fulton 269550
Gilmer 270
Glynn 6750
Gordon 990
Grady 1080
Hall 2025
Hancock 675
Haralson 360
Harris 360
Hart 1800
Houston 630
Irwin 315
Jeff Davis 1485
Lamar 1035
Lee 630
Liberty 450
Long 270
Lowndes 8540
Lumpkin 1440
Macon 2340
Marion 585
McDuffie 675
Miller 720
Mitchell 1440
Morgan 1530
Muscogee 41490
Newton 1485
Paulding 450
Pickens 1305
Pierce 1035
Polk 3240
Richmond 26640
Schley 270
Screven 1080
Spalding 990
Stewart 2070
Talbot 405
Taliaferro 1035
Tattnall 630
Terrell 1485
Thomas 4275
Tift 3465
Troup 4050
Ware 1125
From Whom Received
Amount
Washington 1350
Wayne 1890
Wilcox 1260
Total 574505
Ice Cream Dealers
Bibb 9000
Chatham 4500
Clarke 900
Colquitt 450
Dougherty 1800
Evans 450
Floyd 2250
Fulton 13500
Hall 450
Lowndes 2250
Muscogee 2250
Newton 450
Richmond 9000
Sumter 450
Troup 1800
Ware 5400
Total 54900
Inheritance Tax
State at Large 7180
Bartow 39239
Ben Hill 35675
Bibb 1432947
Brooks 81241
Bulloch 32903
Calhoun 122889
Campbell 90389
Carrol 57005
Chatham 1938116
Cherokee 323261
Clarke 753085
Cobb 103537
Coweta 418888
Crisp 40879
Decatur 104886
DeKalb 116915
Dougherty 12053
Early 207140
Effingham 139021
Elbert 275716
Floyd 76693
Fulton 6850953
Glynn 205323
Grady 19420ComptrollerGenerals Report
55
TABLE NO 2Continued
From WhomRecaAeid
Amount
From Whom Received
Amount
Greene 349285
Habersham 43987
Hall 48910
Hancock 147014
Heard 3658
Houston 138236
Jackson 15209
Jasper 87746
Jefferson 182971
Lamar 42981
Macon 81442
Madison 58558
Marion 1623
Miller 50490
Mitchell 313981
Morgan 253455
Muscogee 2246780
Newton 277527
Oconee 14731
Oglethorpe 129131
Pike 35535
Polk 15193
Pulaski 26381
Richmond 1047112
Spalding 213834
Stewart 19613
Sumter 34908
Taliaferro 53155
Telfair 569448
Terrell 131442
Thomas 6286338
Tift 14100
Troup 440613
Walker 403368
Washington 307671
Whitefield 444704
Wilkes 264889
Total 28281374
Insolvent General Tax
Bibb 201064
Bulloch 78470
Burke 37184
Butts 18930
Calhoun 64110
Camden 4727
Campbell 3235
Carrol 144008
Catoosa 1750
Charlton 45194
Chatham 434431
Chattooga 30082
Cherokee 4571
Clarke 478498
Columbia 12044
Coweta 9200
Dawson 1500
Decatur 246636
Effingham 228514
Fannin 7320
Fayette 85699
Floyd 211746
Glascock 1725
Habersham 2119
Hancock1 141181
Haralson 33210
Hart 15398
Lamar 13003
Liberty 87467
Lumpkin 6858
Macon 94793
Marion 63611
McDuffie 75430
Montgomery 11178
Newton 16911
Oconee 1656
Oglethorpe 101310
Polk 213
Richmond 43855
Taliaferro 25596
Terrell 48730
Thomas 20579
Toombs 96775
Turner 162858
Upson 10309
Walton 38314
Warren 107252
Washington 118336
Wayne 83261
Wilkes 39512
Total 3813275
Insolvent Polls
Bibb 48530
Bulloch 3221
Camden 500
Carrol 3160
Charlton 98
Chattooga 990
Cherokee 400
Columbia 4892
Effingham 7979
Floyd 3290
Habersham 100
Hancock 4600
Haralson 1100
Lamar 500
Liberty 3700
Macon 5795
Marion 2300
McDuffie 7000
Newton 20056
ComptrollerGeneral s Report
TABLE NO 2Continued
From Whom Received Amount
Oglethorpe 4700
Polk 700
Richmond 46020
Taliaferro 3100
Terrell 3546
Toombs 5000
Turner 500
Upson 800
Walton 3367
Warren 8848
Washington 800
Wayne 3800
Wilkes 900
TotalS 180436
Insurance Agents
Appling 1800
Atkinson 900
Baldwin 7200
Barrow 900
Bartow 9900
Ben Hill 15300
Berrien 5400
Bibb 168300
Bleckly 5400
Brantley 1800
Brooks 7200
Bryan 900
Bulloch 2700
Burke 13500
Butts 6300
Calhoun 4500
Campbell 900
Carrol 4500
Charlton 3600
Chatham 14040
Chattooga 4500
Cherokee 9000
Clarke 18000
Clay 8100
Clayton 9000
Clinch 900
Cobb 26100
Coffee 1800
Colquitt 16200
Cook 5400
Coweta 8100
Crawford 3600
Crisp 10800
Decatur 5400
DeKalb 7200
Dodge 2700
Dooley 9000
Dougherty 29700
Douglas 9900
Early 4500
From Whom Received Amount
Effingham 4500
Elbert 3600
Emanuel 10800
Evans 1800
Fannin 1800
Fayette 4500
Floyd 10800
Forsyth 4500
Franklin 5400
Fulton 1384200
Gilmer 3600
Glynn 19800
Gordon 7200
Grady 4500
Greene 9900
Habersham 3600
Hall 8100
Hancock 3600
Haralson 6300
Harris 2700
Hart 2700
Henry 2700
Houston 13500
Irwin 3600
Jackson 6300
Jasper 6300
Jeff Davis 4050
Jefferson 9000
Jenkins 1800
Johnson 7200
Jones 1800
Lamar 12600
Laurens 6300
Lee 3600
Lincoln 1800
Lowndes 27000
Lumpkin 1800
Macon 18000
Madison 5400
Marion 3600
McDuffie 6300
Mclntosh 1800
Meriwether 7200
Miller 3600
Milton 3600
Mitchell 11700
Monroe 6300
Montgomery 4500
Morgan 8100
Murray 8100
Muscogee 131400
Newton 19800
Oconee 4500
Paulding 13500
Pickens 5400
Pierce 2700
Pike 7200
Polk 20250ComptrollerGenerals Report
57
TABLE NO 2Continued
From Whom Received Amount
Quitman 2700
Rabun 3800
Randolph 16200
Richmond 75600
Rockdale 2700
Schley ggoo
Screven 2700
Seminole 7200
Spalding 23400
Stephens 5400
Stewart 10800
Sumter 37350
Talbot 7200
Taliaferro 3600
Tattnal 9000
Taylor 4500
Telfair 1800
Terrell 14400
Thomas 27900
Tlft 6300
Toombs 900
Towns 1800
Troup 50400
Turner 99OO
Twiggs 1800
Upson 12600
Walker 13500
Walton 18000
Ware 73800
Warren 45OO
Washington 4500
Wayne 3600
Wheeler 1800
White 1800
Whitefield 3600
Wilcox 7200
Wilkes 10800
Worth 54OO
Total 2992950
Insurance Fees
Wm A Wright Insurance
Commissioner
January 253100
February 2753700
March 1985100
April 133900
May 75100
June 73400
July 107200
August 59300
September 56400
From Whom Received Amount
October 66000
November 79800
December 45300
Total 5688300
Insurance Tax by Companies
Standard Life Ins Co 1 692 09
United Mutual Fire
Ins Co 422
United Mutual Fire
Ins Co 681
Druggist Indemnity
Exchange 105
United Mutual Fire
Ins Co 425
United Mutual Fire
Ins Co 627
American Natl Ins Co 813375
Manhattan Life Ins
Co 92297
Pan American Life
Ins Co 167444
Loyal Protective Ins
Co 3245
Lumber Mutual Casual
ty Co 1321
Fidelity Union Fire
Ins Co 40
Lumber Mutual Fire
Ins Co 17510
Maryland Motor Car
Co 21207
Mercantile Mutual
Fire Ins Co 679
Minnesota Implement
Mutual Fire Ins Co 37989
Natl Mutual Ins Co 7228
Jefferson Standard Life
Ins Co 506313
Reserve Loan Life Ins
Co1 63798
Hartford Steam Boiler
Inspection Ins Co 50568
Southern Ins Co 12377
Liberty Mutual Ins
Co 1073
Natl Surety Co 184811
Ridgely Protective
Asso 5175
Federal Casualty Co 3981
Georgia Casualty Co 170539
United States Casualty
Co 19759358
ComptrollerGenerals Report
TABLE NO 2Continued
From Whom Received Amount From Whom Received Amount
Zunich Gen Accident
Liability Ins Co 14132
Guarantee Fund Life
Ins Co 1556
Life Casualty Ins
Co 445744
State Life Ins Co 277286
United Mutual Fire
Ins Co 636
Atlantic Life Ins Co 88810
Norwich Union Fire
Ins Society 73769
Aetna Life Ins Co 889498
American Central Life
Ins Co 45102
American Automobile
Ins Co 6114
American Casualty
Co 43156
Columbia Casualty
Co 64924
Fidelity Casualty
Co 267688
Maryland Casualty Co 523922
Ocean Accident
Guaranty Corp 249524
Zurich General Acci
dent Liability Ins
Co 12833
Atlantic Mutual Fire
Ins Co 67998
Berkshire Mutual Fire
Ins Co 3491
Connecticut Fire Ins
Co 90943
Equitable Fire
M arine Ins Co 35958
Hardware Dealers
Mutual Fire Ins
Co 13696
Millers Mutual Fire
Ins Co H882
Milwaukee Mechanics
Ins Co 135991
National Union Fire
Ins Co 174069
Phoenix Ins Co 219100
Franklin Life Ins Co 293910
Mass Mutual Life Ins
Co 1082865
Penn Mutual Life Ins
Co 2508303
Aetna Life Ins Co 164926
Aetna Casualty
Surety Co 72043
Metropolitan Casualty
Ins Co
American Central Ins
Co
British America Ins
Co
Dixie Fire Ins Co
Fidelity Fire Ins Co
Indiana Lumbermens
Mutual Ins Co
Lumbermens Mutual
Ins Co
Ohio Hdw Mutual
Ins Co
Palmetto Fire Ins Co
Retail Hdw Mutual
Ins Co
Superior Fire Ins Co
Western Assurance Co
Federal Life Ins Co
Home Life Ins Co
Life Insurance Co of
Va
National Life Ins Co
US A
Pacific Mutual Life Ins
Co
Security Mutual Life
Ins Co
Union Central Life
Ins Co
American Credit In
demnity Co
Globe Indemnity Co
Norwich Union In
demnity Co
Union Indemnity Co
Fidelity Deposit Co
American Druggist
Fire Ins Co
Abeille Fire Ins Co
Nationale Fire Ins Co
Phoenix Fire Ins Co
Rhode Island Ins Co
Union Fire Ins Co
Sun Insurance Office
Bankers Reserve Life
Ins Co
Conservative Life Ins
Co
Fidelity Mutual Life
Ins Co
Morris Plan Ins So
ciety
7865
96625
49780
51236
3591
16554
37466
12397
10933
18400
27175
77527
21886
77573
1124706
345244
437109
109471
1844233
24415
147340
16729
13201
226183
4772
34920
55311
59982
121218
146672
191091
26755
4732
312845
2032ComptrollerGenerals Report
59
TABLE NO 2Continued
From Whom Received Amount
Volunteer State Life
Ins Co 117940
American ReInsur
ance Co 95
Hartford Live Stock
Ins Co 15280
New York Plate Glass
Ins Co 9389
Union Marine InsCo 34202
Central Mfg Mutual
Ins Co 29281
Citizens Ins Co 122080
Northwestern Fire
Marine Ins Co 61725
Queen Ins Co 436018
Sterling Fire Ins Co 50089
California Insurance
Co 50619
Southern Mutual Ins
Co 180277
Netherlands Ins Co 19717
Pilgrim Health Life
Ins Co 317966
Lloyds Plate Glass
Ins Co 6641
Standard Marine Ins
Co 126477
Thames Mersey
Marine Ins Co 35105
Connecticutt Mutual
Life Ins Co 357508
National Life Asso 4094
Maryland Assurance
Corp 4865
Continental Casualty
Co 98441
Indemnity Ins Co of
N A 114250
Intergrity Mutual
Casualty Co 40529
Masonic Accident Ins
Co 40518
North American Acci
dent Ins Co 47825
Aetna Ins Co 1147653
City of New York
Ins Co 63957
Columbia Ins Co 17013
Federal Ins Co 23475
Fitchburg Mutual Fire
Ins Co 26909
Natl Ben Franklin
Fire Ins Co 80101
Northern Assurance Co 176879
From Whom Received Amount
Penn Millers Mutual
Ins Co 16823
Phoenix Assurance Co 118379
Texas State Mutual
Fire Ins Co 16560
Cloverleaf Life Ca
sualty Co 35959
Indiana Natl Life Ins
Co 14724
Interstate Life Ac
cident Ins Co 225264
Natl Casualty Co 15598
Standard Accident Ins
Co 134145
Bankers Shippers
Ins Co 63444
Franklin Fire Ins Co 141437
Home Ins Co 746339
Inporters Exporters
Ins Co 25946
Ins Co State of Penn
Underwriters
Agency 71770
London Lancashire
Ins Co 117218
New Jersey Ins Co 44564
Pacific Fire Ins Co 132349
Peoples Natl Fire Ins
Co 73041
Standard Fire Ins Co 30439
Stuyvesant Ins Co 88709
United States Fire Ins
Co 124084
Industrial Life
Health Ind Co 572730
Michigan Mutual Life
Ins Co 86060
Mutual Benefit Life
Ins Co 1320852
Natl Life Ins Co 601683
Providence Life
Trust Co 303620
Reliance Life Ins Co 314667
United Life Accident
Ins Co 27411
Royal Indemnity Co 159512
American Ins Co 298990
Mercantile Ins Co of
America 23180
Natl Fire Ins Co 359157
Newark Fire Ins Co 87179
Northwestern Mutual
Fire Asso 3161
Orient Ins Co 7248260
ComptrollerGenerals Report
TABLE NO 2Continued
From Whom Received Amount
Penn Lumbermens
Mutual Fire Ins Co 159 27
Royal Insurance Co
Ltd 522036
Security Ins Co 93207
Security Life Trust
Co 126
Commonwealth Casu
alty Co 5960
Employers Liability
Assurance Corp 100430
Hartford Accident
Indemnity Co 134414
Standard Marine Ins
Co balance 18214
American Alliance Ins
Co 47111
Great American InsCo 244035
Mass Fire Marine
Ins Co 28366
Agricultural Ins Co 89580
Commonwealth InsCo 52799
Fire Asso of Philadel
phia 494526
Hanover Fire Ins Co 89724
Liverpool London
Globe Ins Co 323124
Merrimack Mutual
Fire Ins Co 2684
New Brunswick Fire
Ins Co 50459
Niagara Falls Ins Co 119153
North River Ins Co 57516
Reliance Ins Co 12131
Star InsCoof America 34762
Victory Insurance Co 29193
American Indemnity
Co 14887
American Mutual Lia
bility Ins Co 82826
London Guarantee
Accident Co 273664
Mass Protective Asso 122808
Preferred Accident Ins
Co 24108
Travelers Indemni
ty Co 146779
Columbian Natl Life 231306
Equitable Life Assur
anceSocietyL 1119961
Equitable Life Assur
rance Society A
H 30346
Guardian Life Ins Co 230432
From Whom Received Amount
Maryland Life Ins
Co8 144214
Natl Life Accident
Ins Co 990523
State Mutual Life As
surance Co 199505
Travelers 1061378
Commercial Union Fire
Ins Co 59908
County Fire Ins Co 25210
New Hampshire Fire
Ins Co 104796
Palatine Ins Co 1839 37
Savannah Fire Ins Co 39394
Hartford Fire Ins
Co 1203917
Westchester Fire Ins
Co 100761
Geo Washington Life
Ins Co 102556
New England Mutual
Life Ins Co 64731b
Northwestern Mutual
Life Ins Co 1299496
Prudential Ins Co of
America 1078566
Firemens Ins Co 146256
Firemens Fund Ins
Co 586421
Girard Fire Marine
Ins Co 65198
Home Fire Marine
Ins Co 65376
London Assurance
Corp 39211
Mechanics Ins Co 63546
New Zealand Ins Co
Ltd 36819
North British Mer
cantile Ins Co 200169
Pennsylvania Fire Ins
Co 89079
Royal Exchange As
surance ool 3
Scottish Union Natl
Ins Co 115918
Urbaine Fire Ins Co 32480
Yorkshire Ins Co 188311
Fidelity Union
Casualty Co 27805
General Accident F
L Ins Corp 63561ComptrollerGenerals Report
61
TABLE NO 2Continued
From Whom Received Amount
Lumbermens Mutual
Casualty Co 24581
Carolina Life Ins Co 292779
Guaranty Mutual Life
Health Ins Co 114537
Lincoln Reserve Life
Ins Co 58722
Provident Life Acci
dent Ins Co 111791
Southern States Life
Ins Co 453023
State Mutual Life Ins
Co 63054
Alliance Insurance Co 101787
Insurance Co of N A 452909
Commercial Union
Assurance Co 550011
Union Assurance
Society 61247
Boston Ins Co 58912
Camden Fire Ins Co 84229
Providence Washing
ton Ins Co 144550
Virginia Fire Marine
Ins Co 36o56
Eagle Star British
Dominion 72142
London Provincial
M G Ins Co 17564
Union Ins Society 53468
World Auxiliary Ins
Co 12011
Northern Ins Co 479 50
London Scottish
Assurance C orp 58533
Atlanta Mutual Ins
Tpr 301456
InterSouthern Life
Ins Co 155038
North Carolina Mu
tual Life Ins Co 429849
Standard Life Ins Co 167733
American Surety Co 2 011 03
United States Fidelity
Guaranty Co 695084
Automobile Ins Co 172354
Concordia Fire Ins Co1 12668
Globe Rutgers Fire
Ins Co 552710
St Paul Fire Marine 1282 25
United States Lloyds
TTTnc 17879
United Firemans Ins
o 32001
From Whom Received Amount
Ga Mutual Ind Life
Health Ins Co 111662
Illinois Life Ins Co 1500 38
Missouri State Life
Ins Co 631312
Interstate Casualty Co 42218
Manufacturers Liab
Ins Co 893
Mass Bonding Ins
Co 75507
Natl Relief Assur
ance Co 37139
New Amsterdam Cas
ualty Co 29724
Atlas Assurance Co 203735
Caledonian Ins Co 56882
Merchants Mfgrs
Mutual Ins Co 78 95
Springfield Fire Ma
rine 134163
M utual Life Ins Co 2160200
Chatham Mutual Life
Health Ins Co 437 12
Peoples Health Life
Ins Co 15764
Georgia Home InsCo 85025
Glens Falls Ins Co 115030
Great Southern Fire
Ins Co 27098
Natl Liberty Ins Co 245980
New York Life InsCo 2539769
American Ins Co 17064
Fireside Mutual Ins
Co 27568
Bankers Health Life
Ins Co 286240
Allemannia Fire Ins
Co 21004
Hudson Ins Co 57030
Ins Co of State of Pa
bal 46254
Svea Fire Life Ins
Co 54312
Metropolitan Life Ins
Co 4121023
Phoenix Mutual Life
InsCo 201569
Liberty Mutual Life
Health Ins Co 16952
Tokio Marine Fire
InsCo 95136
International Life Ins
Co 248725
American Eagle Fire
InsCo 18487962
ComptrollerGenerals Report
TABLE NO 2Continued
From Whom Received Amount From Whom Received Amount
Continental Ins Co 525537
Fidelity Phenix Fire
Ins Co1 388388
Employers Indemnity
9498
Importers Exporters
Ins Co bal 1067
United Mutual Fire
586
United Mutual Fire
751
United Mutual Fire
609
United Mutual Fire
1291
Druggist Indemnity
174
Total 59204972
Implement Machinery Mfgrs
and Agents
J I Case Threshing
10000
Cleveland Tractor Co 10000
International Harves
10000
Wm A Wright Comp
troller Agents 2000
Good Roads Machin
10000
Oliver Chilled Plow
10000
Wm A Wright Comp
troller Agents 2000
B F Avery Sons 10000
Wm A Wright Comp
troller Agents 1000
Jno Deere Plow Co 10000
Wm A WrightComp
troller Agents 1000
Total
76000
Interest from Depositories
Citizens Bank Val
dosta 5265
Atlanta Natl Bank 80601
4th National Bank
Atlanta 100415
Fulton Natl Bank
Lowry Natl Bank
Central Bank Trust
Corp
Milton County Bank
Albany Natl Bank
Cornelia Bank
Bank of Lumpkin
County
Bank of Dawson
1st Natl Bank Dub
lin
Elberton Loan Sav
ings Bank
Bank of Heard County
1st Natl Bank Gaines
ville
Twiggs Co Bank
The Brand Banking Co
Milledgeville Banking
Co
The Natl Park Bank
N Y
1st Natl Bank New
nan
Pembroke Natl Bank
Perry Loan Savings
Bank
Natl City Bank Rome
Citizens Southern
Bank Savannah
Upson Banking
Trust Co
Chattooga County
Bank
First Natl Bank La
vonia
Bainbridge State Bank
The Citizens Bank of
Ashburn
Bank of Manchester
Cochran Banking Co
The Greenville Bank
ing Co
Pickens Co Bank
Toombs County Bank
1st Natl Bank of
Nashville
American State Bank
Athens
Bank of Bremen
LaGrange Natl Bank
Citizens Bank Metter
Bank of Quitman
52068
66613
39358
381
194
674
271
1237
2110
1310
832
1897
1660
2709
1377
2179
3664
597
4329
4630
11339
975
3887
710
3770
216
1500
2098
2378
785
2525
2213
2830
1262
5155
1786
3159ComptrollerGenerals Report
63
From Whom Received
First Natl Bank
MoultrieJ
Farmers Bank of Pel
ham
Citizens First Natl
Bank
Ga R R Bank
First Natl Bank
Jefferson
Bank of Thomasville
Bank of Vienna
Darien Bank
Douglasville Banking
Co
Bank of Campbell
County
Bank of Talbotton
Washington Exchange
Bank
First Bank of Cook Co
First Natl Bank
Carrollton
Farmers Merchants
Bank Chipley
First Natl Bank
Conyers
The Mt Vernon Bank
First Natl Bank
S andersville
Farmers Merchants
Bank Toccoa
Woodbury Banking
Co
Planters Bank of
Americus
Bank of Camilla
Bank of Cumming
First Natl Bank
Dalton
Citizens Bank East
man
Effingham County
Bank
First Natl Bank
Hartwell
First Natl Bank
Hawkinsville
The Bank of Fayette
Bank of Millen
Citizens Natl Bank
Montezuma
First Natl Bank
Monticello
First Natl Bank
Reynolds
TABLE NO 2Continued
Amount Fjom Whom Received Exchange Natl Bank Amount
1804 Rome Exchange Bank of 3530
33 Savannah First Natl Bank 14553
2401 Valdosta 660
15888 Commercial Bank
Cedartown 1881
2145 First Natl Bank
3917 Columbus 11107
3629 Bank of Louisville 91
1573 Bank of Soperton Farmers Merchants 2642
1152 Sylvester The Natl Bank of 962
1200 Brunswick 4102
743 First Natl Bank
Cartersville 1864
2954 Fannin Co Bank 1395
240 Jackson Banking Co 1023
Macon Natl Bank 14365
2481 First Natl Bank
Madison 2189
1000 Peoples Bank of Rich
land 2992
275 No Ga Trust Bkg
742 Co First Natl Bank 2335
2011 Waycross Citizens Southern 4942
1670 Bank Atlanta 56012
Calhoun Natl Bank 1500
2000 Decatur Bank Trust
Co 9350
2917 First Natl Bank
1784 Fitzgerald 1213
1151 First Natl Bank
Thomson 3277
1974 The Tatnall Bank 1756
Bank of Hazlehurst 520
1224 Natl Bank of Sylvania 4411
Bank of Homerville 1014
1304 Citizens Bank Val
dosta 159
2712 Citizens Bank of Cor
dele 2863
1683 Citizens Bank Blake
2171 ly 2949
2571 First Natl Bank of
Sparta 2329
1568 First Natl Bank Car
tersville 3291
759 Barnesville Bank 949
Tennille Banking Co 260
64
ComptrollerGenerals Report
TABLE NO 2Continued
From Whom Received Amount
Union Banking Co
Douglas 1500
Marietta Trust
Banking Co 3784
Bank of Emanuel 5489
The NatlBank of N Y 61839
Exchange Natl Bank
Rome 4425
Farmers Merchants
Bank 3295
North Ga Trust
Banking Co 3321
Citizens Bank Ocilla 314
Central Bank Trust
Corp 31705
Atlanta Trust Co 25837
Fourth Natl Bank
Atlanta 193699
Fulton Natl Bank 51684
Lowry Natl Bank 1279 88
Citizens First Natl
Bank Albany 10487
Albany Exchange Natl
Bank 196
Milton County Bank 1492
Fannin County Bank 4085
Bank of Bremen 3915
Farmers Merchants
Bank 5293
Bank of Canton 3374
Bank of Camilla 6683
Cochran Banking Co 3698
First Natl Bank
Dalton 7948
Douglasville Banking
Co 3651
First Natl Bank Dub
lin 5340
Elberton Loan Sav
ings Bank 4166
Bank of Heard Co 6660
Greenville Banking Co 14491
Griffin Banking Co 15807
First Natl Bank Jef
ferson 6348
Twiggs County Bank 2477
LaGrange Natl Bank 22156
Brand Banking Co 8915
Bank of LaFayette 7411
Bank of Manchester 1500
Milledgeville 5086
First Natl BankNew
nan 9740
The Natl Park Bank
N Y 6743
From Whom Received Amount
Perry Loan Savings
Bank 6651
First Natl Bank Quit
man 6833
NatlCity Bank Rome 6696
Chattooga County
Bank 3280
First Natl Bank Rey
nolds 2249
Citizens Southern
Bank Savannah 10533
Upson Banking
Trust Co 6331
Washington Exchange
Bank 6686
Cornelia Bank 3104
Effingham County
Bank 6403
First Natl Bank La
vonia 2753
First Natl Bank Val
dosta um
Citizens Banks Trust
Trust Co S058
The Commercial Bank 7835
Bank of Lumpkin IS
BankofMillen 16732
First NatlBankNash
ville 3896
Pembroke Natl Bank q7
Peoples Bank 4597
Farmers Merchants
gamc 39zU
Home Savings Bank 5754
Citizens Bank Metter 258b
Talbotton Bank 2460
Atlanta Natl Bank 138163
First Natl Bank
Carrollton 109 ol
First Natl Bank
Conyers 2253
First Bank of Cook
q0 3580
BankofCumming 2854
Bank of Dawson 5536
First Natl Bank
Gainesville 6480
First Natl Bank
Hartwell 2855
First Natl Bank
Hawkinsville 3318
Jackson Banking Co 2038
Pickens Co Bank 2533
Macon Natl Bank 22121ComptrollerGenerals Report
65
TABLE NO 2Continued
From Whom Received Amount
Toombs County BankS 4822
First Natl Bank
Monticello 3847
Planters Bank 9716
Calhoun Natl Bank 4300
Bank of Cartersville 2698
The Darien Bank 2546
First Natl Bank
Fitzgerald 1328
Bank of Louisville 6700
Exchange Natl Bank
Rome 3270
American State Bank 10193
Georgia R R Bank 25890
Natl Bank of Bruns
wick 9978
Citizens Bank Cordele 484
Citizens Banking Co
Eastman 4933
Bank of Campbell Co 3671
First Natl Bank
Madison 6072
Farmers Bank of
Pelham 33
Bank of Thomasville 22760
Exchange Bank Sa
vannah 36562
Barnesville Bank 3884
DecaturBank Trust
Co 10460
Sea IslandBank 7312
Bank of Vienna 1858
First Natl Bank
Monticello 1427
Bank of Lumpkin
County 485
Woodbury Banking Co 2000
Bank of Hazlehurst 2206
First Natl Bank
Sandersville 2193
First Natl Bank
Sparta 4217
Citizens Natl Bank
Montezuma 6360
Natl Bank of
Sylvania 3316
Citizens Southern
Bank 221289
Bank of Homerville 1785
Bank of Talbotton 666
First Natl Bank
Columbus 26939
First Natl Bank
Thomson 5539
Citizens Bank Blakely 7048
From Whom Received Amount
Bank of Camilla l 2901
TheTattnall 4229
First Natl Bank
Waycross 8831
Farmers Merchants
Bank Toccoa 3286
Bank of Bremen 392
Central Bank Trust
Corp 10213
Bank of Manchester 867
Mt Vernon Bank 2051
First Natl Bank
Moultrie 9241
Douglasville Banking
Co 03
Bank of Soperton 3025
Citizens First Natl
Bank 6502
Total 2183340
Interest from Tax Collectors
Appling 250
Baker 4225
Baldwin 5703
Banks 800
Bartow 25791
Bibb 94887
Bleckly 14106
Bulloch 22734
Burke 13315
Candler 8299
Charlton 2822
Clinch 1836
Cobb 1546
Coweta 8026
Dodge 16176
Dougherty 11047
Douglas 909
Emanuel 13300
Evans 197
Fayette 7000
Franklin 3259
Gilmer 1957
Glascock 1052
Glynn 33040
Grady 4817
Haralson 835
Heard 10466
Jackson 24802
Jefferson 2516
Lamar 14673
Madison 3033
Miller 777066
ComptrollerGenerals Report
TABLE NO 2Continued
From Whom Received
Amount
From Whom Received
Amount
Mitchell 21728 Fulton 1050
Monroe 17124 Hall 317
Murray 291 Spalding 800
Pickens 305

Polk 2125 Total 12708
Pulaski 13662
Quitman 2087 Lease Indian Springs
Rabun 1814
Randolph 14802 Wigwam Hotel Co 11000
Stewart 1451
Taliaferro 7467
Telfair 24059 Lenders on Wages
Tift 4000
Turner 30052
10702 117 Ben Hill 9000
Union Bibb 35000
Upson 20100 Chatham 9000
Wayne 10287 Dougherty 18000
Wheeler 1400 Fulton 306000
Wilkes 54185 Richmond Ware 9000 630 00
Total 624039

Total 459000
Junk Dealers
Bartow 3150
Bibb 36000
Chatham 9000
Colquitt 2250
Dougherty 4500
Elbert 2250
Fulton 27000
Glynn 9000
Hart 900
Macon 900
Marion 900
Morgan 900
Muscogee 22500
Oglethorpe 900
Polk 4500
Richmond 4500
Rockdale 900
Spalding 2250
Sumter 2250
Ware 9000
Total 143550
Land Title Registration Fees
Bibb 2750
Chatham 1800
Clinch 5991
Laundries
Bibb 18000
Bulloch 2250
Burke 2250
Chatham 27000
Chattooga 2250
Dougherty 4500
Floyd 2250
Houston 2250
McDuffie 450
Muscogee 9000
Spalding 4500
Whitefield 2250
Total
76950
2340
4500
2250
2250
Lighting Plants
ChathamS
Fulton
Polk
Upson
Total 11340
Lightning Rods
Colquitt 2700ComptrollerGenerals Report
67
TABLE NO 2Continued
From Whom Received Amount
Live Stock Dealers
Appling
Baldwin
Bartow
Ben Hill
Berrien
Bibb
Bleckly
Brooks
Bryan
Bulloch
Butts
Calhoun
Carrol
Chatham
Chattooga
Cherokee
Clay
Cobb
Coffee
Colquitt
Cook
Coweta
Crisp
Dodge
Dougherty
Douglas
Early
Elbert
Evans
Forsyth
Fulton
Grady
Hall
Haralson
Hart
Henry
Houston
Irwin
Jasper
Jeff Davis
Jefferson
Johnson
Laurens
Lumpkin
Macon
Marion
McDuffie
Miller
Mitchell
Muscogee
Newton
Pickens
Pike
From Whom Received Amount
Polk 3600
Richmond 2250
900 Rockdale 900
900 Schley 900
900 Seminole 1800
1800 Spalding 2700
900 Stewart 900
11250 Sumter 4500
3600 Taylor 900
1800 Telfair 3150
900 Thomas 3600
2700 Tift 900
2700 Treutlen 900
900 Troup 2700
1800 Turner 900
2250 Upson 5400
1800 Walton 2700
900 Ware 7200
900 Wayne 1800
3600 Wilcox 1800
3600 Wilkerson 2250
4500 Worth 2700
45 00
900 TotalS 175500
900
1800 Loan Agents
5400
900 Bibb 29250
1800 Chatham 11250
900 Clarke 1800
900 Crisp 2250
1800 Dodge 1800
6750 Dooley 2250
2700 Dougherty 4500
1800 Fulton 9000
900 Jeff Davis 1800
1800 Muscogee 33750
900 Richmond 13500
8100 Sumter 1800
900 Troup 2250
900 900
Total 115200
1800
1800
900 Lumber Dealers
1800
2700 Bibb 9900
1800 Coweta 1800
1800 DeKalb 900
900 Lumpkin 5850
2700 Sumter 1800
5400 Thomas 900
1800 Whitefield 900
1800 1800
Total 22050
68
ComptrollerGeneral s Report
TABLE NO 2Continued
From Whom Received Amount
Manufactures of Soft Drinks
Hagan Dodd Co 326
BludwineCo 389
Coco Cola Co 103400
CheroCola Co 8941
Coco Cola Co 113987
The Liquid Carbonia
Co 722
Buena Vista Coco Cola
Bot Co 386
Georgia Alabama
Coca Cola Bot Co 1198
St James Beverage Co 2240
Hagan Dodd Co 695
Lime Cola Bot Co 1178
BludwineCo 355
Orange Crush Bot Co 4341
CheroCola Co 13034
Chatham Bottling Co 5448
Orange Crush Bottling
Co 77
NuGrape Co of
America 5842
Hagan Dodd Co 1348
Liquid Carbonia Co 980
St James Beverage Co 3966
OrangeCrush Co 8760
Coca Cola Bottling Co
Buena Vista 342
Coca Cola Bottling Co
Atlanta 189966
NuGrape Co 53158
Chatham Bottling Co 9121
Orange Crush Bottling
Co 236
BludwineCo 927
CheroCola Bottling
Co 33703
GeorgiaAlabama Coca
Cola Bot Co 4040
Hagan Dodd Co 1914
Liquid Carbonic Co 1920
St James Beverage Co 5143
Coca Cola Co 191145
The Red Rock Co 26000
NuGrape Co 107740
BludwineCo 1540
GaAIa Coca Cola Co 5216
Orange Crush Bottling
Co 237
Talbotton Coca Cola
Co 709
CheroCola Co 20916
Total 931622
From Whom Received
Amount
Money Refunded
J J Brown Comm of
Agri 10000
W E Vance Warrant
Clerk 170
T F Abercrombie 1913
W E Vance Warrant
Clerk 400
W E Vance Warrant
Clerk 5692
Thos W Hardwick
Gov 84456
So Bell Tel Tel Co 25938
Thos W Hardwick
Gov 19620
Thos W Hardwick
Gov 28152
Judge W W Sheppard 3085
Thos W Hardwick
Gov 47336
W E Vance Warrant
Clerk 1815
W E Vance Warrant
Clerk 328
Geo M Napier Atty
GenI 2525
H D Freeman Cus
todian 1500
So Bell Tel Tel Co 188
SoBell Tel Tel Co 740
Atlanta Constitution 967
H D Freeman Cus
todian 51750
Thox W Hardwick
Gov 133
So Bell Tel Tel Co 226
SoBellTelTelCo 196
W E Vance Warrant
Clerk 4350
W J Speer State
Treasurer 540
W E Vance Warrant
Clerk 1500
Geo D Goddard 9717
W E Vance Warrant
Clerk 1500
Total 304737
Merchandise Brokers
Chatham 126000
Dougherty 13500
Franklin 4500ComptrollerGenerals Report
69
TABLE NO 2Continued
From Whom Received Amount
Fulton 27000
Laurens 4500
Lowndes 15750
Muscogee 49500
Sumter 9000
Terrell 4500
Tift 4500
Total 258750
Monument Dealers
Bartow 900
Bibb 3600
Bulloch 900
Chatham 1800
Cherokee 6300
Cobb 5400
Colquitt 900
Crisp 1800
DeKalb 1800
Dougherty 900
Douglas 1800
Effingham 1800
Elbert 900
Evans 900
Fannin 900
Fulton 2700
Hall 1800
Haralson 1800
Irwin 900
Jackson 900
Lamar 900
Laurens 900
Macon 900
Milton1 900
Morgan 2700
Muscogee 1800
Newton 900
Paulding 1800
Polk 900
Rabun 900
Richmond 4500
Stewart 900
Sumter 1800
Taylor 900
Terrell 900
Tift 1800
Towns 900
Walker 1800
Ware 2700
Whitefield 1800
Worth 900
Total 70200
From Whom Received Amount
Motorcycle Dealers
Bibb 2250
Chatham 4500
Clarke 2250
Fulton 2250
Richmond 2250
Troup 2250
Ware 2250
Total 18000
Motor Vehicle Fees 1921
January 122726
Motor Vehicle Fees 1922
January 1129346
February 22577167
March 62497894
April 61471481
May 11946345
June 7406875
July 3813652
August 2571052
September 4584643
October 2268864
November 1581246
December 1156178
Total183004743
Musical Dealers
Bartow 4500
Ben Hill 900
Berrien 1800
Bibb 46841
Bulloch 1800
Burke 2700
Butts 450
Chatham 90000
Chatooga 2700
Cherokee 2700
Cobb 900
Colquitt 3600
Cook 450
Coweta 450
Dougherty 6750
Effingham 900
Emanuel 900
Fulton 203400
Glynn 900070
ComptrollerGenerals Report
TABLE NO 2Continued
From Whom Received Amount From Whom Received Amount
Gordon 900
Grady 900
Hancock 1800
Henry 900
Houston 900
Jackson 900
Jasper 900
Jefferson 900
Laurens 900
Liberty 450
Lowndes 4500
Mitchell 1350
Morgan 2700
Muscogee 21600
Newton 450
Paulding 900
Polk 6300
Randolph 450
Richmond 45000
Rockdale 900
Spalding 1800
Stephens 2700
Stewart 900
Sumter 3600
Talbot 900
Telfair 450
Terrell 1350
Thomas 3600
Tilt 3150
Troup 18000
Turner 1800
Walker 900
Ware 900
Wayne 450
White 450
Whitefield 2700
Wilkes 450
Worth 900
Total1 519341
Occupation Tax Capital
Wm A Wright 11308300
Appling 8100
Atkinson 5400
Baldwin 60750
Barrow 26550
Bartow 106650
BenHill 45450
Berrien 9450
Bibb 886330
Bleckly 15300
Brooks 65250
Bulloch 28800
Burke 39150
Butts 18450
Calhoun 16650
Camden 5850
Candler 5850
Campbell 12150
Carrol 68850
Charlton 1350
Chatham 1669842
Chattooga 47700
Cherokee 108900
Clarke 193050
Clay 6300
Clayton 3150
Clinch 3600
Cobb 85500
Coffee 14850
Colquitt 103050
Cook 14850
Coweta 100350
Crawford 22700
Crisp 14400
Decatur 40050
DeKalb 67050
Dodge 25200
Dooley 13050
Dougherty 194850
Douglas 17100
Early 8100
Effingham 4950
Elbert 23400
Emanuel 20250
Evans 4500
Fannin 13050
Fayette 12600
Floyd 211500
Forsyth 2250
Franklin 17550
Fulton 3794850
Gilmer 8550
Glascock 1350
Glynn 283950
Gordon 24300
Grady 27450
Greene 30150
Gwinnett 20250
Habersham 58950
Hall 99000
Hancock 2250
Haralson 32850
Harris 9900
Hart 20700
Henry 33750
Houston 71550
Irwin 5850ComptrollerGeneral s Report
71
TABLE NO 2Continued
From Whom Received
Amount
From Whom Received Amount
Jackson 49500
Jasper 31500
JeffDavis 5400
Jefferson 18900
Johnson 11700
Jones 5400
Lamar 16200
Laurens 33900
Lee 7200
Liberty 7650
Lincoln 2700
Long 3150
Lowndes 120829
Lumpkin 22500
Macon 33750
Madison 8100
Marion 5400
McDuffie 18000
Mclntosh 3150
Meriwether 7650
Miller 9900
Milton 7200
Mitchell 103500
Monroe 53100
Montgomery 1800
Morgan 37350
Murray 9000
Muscogee 671400
Newton 39150
Oconee 7650
Oglethorpe 12150
Paulding 9000
Pickens 49500
Pierce 38250
Pike 25200
Polk 109350
Pulaski 11700
Rabun 3150
Randolph 26100
Richmond 590400
Rockdale 22950
Schley 5850
Screven 74700
Seminole 18450
Spalding 183150
Stephens 39600
Stewart 27450
Sumter 79200
Talbot 18450
Taliaferro 5850
Tattna