Instructions to the tax collectors of Georgia, 1915

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SPECIAL INSTRUCTIONS
TO THE
Tax Collectors of Georgia
ISSUED BY
WM. A. WRIGHT, Comptroller-General
FOR THE YEAR 1915.
ATLANTA, GA. Cbas, P. Byrd, State Printer.
1915.

.' :

OENERAL' TAX ACT

TAX FOR SUPPORT OF GOVERNMENT, ETC . .

No. 274.

. An Act to annually levy and collect a tax for the support of the State Government and the public institutions; for For support
of the gov.
educational purposes in instructing children in the ele- ernment. mentary branches of an English education only; to pay For payment
of bonds.
the interest on the public debts; to .pay maimed and indigent Confederate soldiers and widows of Confederate soldiers such amounts as are allowed them by law; to pay the public debt when due; to prescribe what persons, corporations, professions and property are liable to taxation; to prescribe the methods of collection and of receiving said taxes; to prescribe the methods of ascertaining the property of the State subj ect -to taxation; to prescribe questions to be propounded to taxpayers, and to provide penalties for violations thereof, and for other purposes.

SECTION 1. Be it enacted by the General Assembly ot

the

State of

Georgia, That from and after

the

passage of

Ad valorem tax for pay-

this Act, the

Governor, by and -with the assistance of the

ment of bond.

Comptroller-General, be authorized and empowered annu-

ally , beginning in 1910, to levy and assess a tax on the

ad valorem value of the taxable property of this State such

rate as may be sufficient to raise a net amount of one hun-

dred thousand dollars ($100,000.00) as a sinking fund to

a

payoff and retire the valid, outstanding bonds of the State

/

as they fall due as required by Article 7, Section 14, Para-

graph 1 of the Constitution. The tax above authorized shall

be specially levied and collected, and separate accounts of

the same shall be kept by the Treasurer, and the money

arising therefrom shall be applied to paying off the valid

bonds of the State as they may mature.

Cancellation of bonds.

The said amount so raised in the year 1910 shall be applied to paying off and retiring the valid bonds of the

State maturing in 1912, that raised in 1911 to payment of

bonds maturing in 1913, and so on continuously. All bonds

retired under the provisions of this Act shall be cancelled

and stamped with the words "sinking funds" by the Treas-

urer and filed in his office. In addition to the foregoing levy

General tax. the Governor by and with the assistance of the ComptrollerGeneral, shall also levy and assess such additional rate of

tax on the taxable property of this State as may be necessary

to meet the appropriations of the General Assembly of Geor-

gia for each successive year. The aggregate ad valorem tax

levy in anyone year not to exceed the tax rate limit fixed

by the Constitution of this State.

.

:Specific taxes.

SEC. 2. Be it further enacted by the authority aforesaid, That in addition to the ad valorem tax on real estate and personal property, as required by the Constitution and provided for in the preceding Section, the following specific and occupation taxes shall be levied and collected each and every year after the passage of this Act, beginning in 1910.

PoU tax.

First. Upon each and every male inhabitant of the State, between the ages of twenty-one and sixty years on the days fixed for the return of property for taxation, a poll tax of one dollar ($1.00) which shall be for educational 'Purposes in instructing children in the elementary branches of an English education only; provided, this tax shall not be
4

demanded of blind persons, nor of crippled, maimed or disabled Confederate soldiers relieved of such taxes under and by authority of Section 766, Volume 1, of the Code of 1895.

Second. Upon each and every practitioner of law, medi-

cine, osteopathy, dentistry, and upon each and

every veteri-

Professional tax.

nary surgeon, optician, architect, public accountant, charging

for their services as such; upon every civil, mechanical

engineer, and electric engineer, who may reside in this State,

the sum of ten dollars.

Third. Upon the president of each express, telegraph,

telephone, railroad, street railroad, steamboat or navigation Presidents

company,

electric

light,

sleeping

car

company,

palace

car

of Corporations.

company, building and loan association, investment and loan

company, gas company, water power company, doing busi-

ness in this State, the sum of ten dollars.

Fourth. In case the president of any company or com-

panies enumerated in preceding paragraph does not resi8t

in this

State, then in such. case the general agent, superin-

Agents ot '
Corporations

tendent or other person or official in charge of the business.

of such companies who resides in this State, shall be reo

quired to pay this business or professional tax of ten dollars ,

and no municipal, corporation or county authorities shall

levy an additional tax on the professions and officials enu-

merated in paragraphs 2d, 3d and 4th, above set forth, either

as a license tax or fee otherwise; provided, that no profes-

sional tax or license shall be required of any indigent or

disabled Confederate veteran On the pension roll of the

State.

Fifth. Upon every daguerrean, ambrotype, photographic and similar artists, ten dollars in each county where they Artists. carryon business of making pictures, or securing negatives for pictures to be finished elsewhere.
5

......

Abstractors of titles.

Sixth. U pon each pers on, firm or corp or ati on enga ged in the business of mak ing abstracts of title s to property in cities or towns of 20,000 inhabitants or over, $50.00; in cities or towns of 10,000 inhabitants and less than 20,000, . $25.00 ; and in cities and towns of less th an 10,000 inhabitants, $10.00. P rovided} this tax shaII not be required of att orneys-at-law who have paid the professional tax required of th em by Paragraph 2 of this Section.

A ucttoneers Sev enth. U pon every pe rso n, firm or corp oration carryiIlg on the business of an au ctioneer, twenty-five doIIars in each county in which th ey may auction the sale of propert y or carry on such business. Provided} That thi s Paragraph sha ll not be con stru ed to ap ply to any administrator, execut or , or g ua rdian disposing by auction of the property of th e estat e of wards the y represent, or to Confederate soldiers.

E ighth. Upon every agent of, and upon ever y dea ler

Salesmen of automobiles,

in, and upon every person soliciting orde rs for the sale of,

etc.

or purch ase of automo biles or othe r self-propelling vehicles,

the sums set out below, for each age ncy, or place of business,

or where a sale or sales are made .

.

In each county with a population of less than tw ent y thousand, $25.00.

In each coun ty with a population of mor e than tw enty th ousand and not exce eding thirty thou sand, $50.QO.

In each county with a p opulati on of mor e th an thirty th ousand and not exceeding fifty thousand, $75.00.

In each county with a popul at ion of mor e than fifty thou sand an d not exceeding seventy -five th ou san d, $100.00.

In each county with a population of mor e than seventyfive thousand and not ex ceeding one hundred thousand, $150.00.

In each coun ty with a pop ulati on of more than one hundred thousand and not more than one hundred and fifty thousand, $200.00.

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In each county with a population exceeding one hundred and fifty thousand, $250.00.
Population in each instance to be determined from the census of the United States for 1900.

Ninth. Upon every amusement park operated, owned or leased by any individual, firm, company or corporation other Amusement than baseball, football or bicycle parks, hereinafter men- Parks. tioned, where two or more amusement devices or resorts or attractions are operated and an admission fee is charged for any ani or more of the exhibits, re sorts, or attractions, the sum of two hundred dollars; provided, this paragraph shall not be construed to exempt or relieve any individual device, resort, amusement or attraction located in said park from the paym ent of any specific 0. licen se tax herein impo sed.

Tenth. Upon the proprietor, owner or lessee of any park

or place where baseball, football or any other similar game Owners or

is played, or where bicycle races or contests are held, and where admission fees ~re charged, fifty dollars for each

lessees of athletic parks.

park or place ; provided, that in cities or towns of less than

fifteen thousand inhabitants, the license tax shall be only

twenty-five dollars for each park or place, and in . cities or

towns of less than three thousand inhabitants, five dollars

per annum shall be charged. Provided, that the tax in thi s

Paragraph shall appl y only to those parks or -places wherein

pr ofessional games are played or professional contests are

held.

Eleventh. Upon every bicycle dealer selling or dealing in bicycles, either at wholesale or retail, for themselves, or Dealers In upon commission, or consignment, shall pay the sum of ten bicycles. dollars for the fiscal year or part thereof, to be paid to the tax-collector of the county at the time they may commence business. Dealers selling bicycles at more than one place shall pay said licen se for each place of business where bicycles are sold. All unsold ~ icycles belrnging to dealers

7

shall be liable to seizure and sale for payment of such fees, license and tax.

GamIng tables.

Twelfth. Upon every keeper, owner or lessee of an y . pool, billiard or bagat elle table kept for public use, wh ether in hotel , saloon, or an y other public .place, fifty dollars for each table.

Dealers In cigarettes.

Thirteenth. Upon every dealer who may sell or give away cigarettes, or cigarette paper, or cigarette tobacco, or who furnish their customers with cigarettes, cigarette paper or cigarette tobacco in connection with any other purchase or transaction, or who may keep in th eir places of business any of said articles, whether principal stock in trade or sold or given away, or furnished directly or indirectly with articles, or kept in his or her place of business or elsewhere accessible to his or her customers, twenty-five dollat's for each place of business.

Mercantile agencies.

Fourteenth. Upon every mercantile, comm ercial and collecting agency, and all other agencies of like character, one hundred dollars in ever y county wherein they have established, or may establish, an office or branch office in thi s St ate.

Detectives.

Fifteenth. Upon each and every person doing detecti ve work, or engaging in the business of a detective for hire or compensation, the sum of ten dollars for each located office established in this State, ' and if no establi shed office then said tax shall be required in each county in this State wherein any detective may do or offer to do detective work.

MovIng pictures and vaudeville.

Sixteenth. Upon each and every electric 'show or exhibition of moving pictures, or illustrated songs, and each place where vaudeville performances are given either with or without electric shows or moving pictures, the sum of ten

8

dollars per month for each place of business, (the same amount of tax shall be required for a part of a month where the y may operate or ex hibit for a less period.) This tax mu st be paid monthly in advance.

Seventeenth: U pon ever y social or fraternal club, or corporation, associat ion, or organization of any kind of persons who shall kee p or permit to be kept in any room or place Locker (o r place connected th er ewith dire ctly or indirectl y) in clubs. which th e mem ber s of such club, corp or ati on , orga nization or assoc iation asse mb le, or fre quent, any intoxicating liqu ors or spi rituous or malt liqu or s of any kind, the sum of five hundred dollars per annum, payable in ad vance for each room or place wh er e kep t or allowe d. P rovid ed, th at nothing in thi s Sec tion shall be construed to license or permit the keepi ng of any int oxicating , spiri tuous or malt liqu ors,' in any place now pr ohibited by law , or which may hereafter be so prohibited .

Eightee nth. U pon each age nt, per son or firm negotiating loan s and charging th er efor any fee, commissions or salary, Loa n agents. either from th e lender or the bor row er , th e sum of ten dollars in each county in which he or the y may carryon bu sin ess; provide d, th e provisions of thi s Section shall not apply to ' attorn eys-at-law of this State wh o have pai d th eir prof essional taxes.
N ine teenth. Upon eac h and every local ins ura nce agent or firm of agents doin g b us iness in t hi s State, and u pon Local Insureac h and eve ry so licito r or su b-agent for a ny r eside nt or an ce agents. non-resi den t compa ny do ing business in this State, the su m of t en do llars for eac h co u nty in whi ch th ey shall trans act o r so licit in suran ce business.

(2) Upo n eac h a nd eve ry trav eling or specia l, or g enera l

agent of any life, fire, or acc ide nt or fidelity , or ca su alty Traveling

in suran ce compa ny, doi ng bu siness of insuran ce, fidelity,

Insurance agents.

casua lty or acc ide nt in thi s Stat e, the sum of fifty dollars.

9

which license tax mu st be paid in advance bef or e any such traveling, special or general ag ent shall be authorized to act as such ag ent for any of such compa nies. Said tax to be paid by said agent to th e tax collector of th e county of his residence. Pr ovid ed, th at railroad ticket age nts selling accident insuran ce tickets shall not be deemed insu rance agents in the sense of this P ar agraph.

Assessment. (3 .) U pon each and every tr aveling or special or general

In du s t rial or sick benetlt

age nt of an asses sment life insurance compan y, and

up o n

and live stock Insur-

every traveling , special or genera l agent of an indu strial life

ance companies.

insur ance co mpany, an d upon every traveling , sp ecial

agent of a sick benefit in surance com pany, an d up on eve ry

traveling, sp ecial or gene ra l agent of a live stock insur-

ance company, do ing bu sin ess in this St at e, wh ether for

. resident or non-resident company, t he sum of twenty-five

do lla rs to be colle cte d and pa id in the ma nn er provide d

above for other insuranc e agent s.

Matrim onial ( 4). And up on every age nt of a ma trimonial, nata l or

and na tal companies.

nuptial company, the sum of one hu ndr ed dolla rs for each

county in which th ey shall do, or off er to do, bus iness.

Emigrant agents.

Twentieth . Upon each emigrant age nt, or employee or em ployees of suc h agents, do ing business in this State, th e sum of five hundred dollars for each county in which such ag ent or employee may conduct, or offer to do, business.

Li gh t n In g ro d agents.

T wenty-first. U pon every person who may contract for, or engag e in, the business of fitting up or erec ting ligh tning rods in this State, the su m of fifty dollars for each coun ty in which he may contract for, or erect, or put in place any lightning rod or -rods, upon any structure or buil ding therein. And it shall be the duty of the tax collector to whom the ta x is paid to issue to th e person 'Paying same a license receipt showi ng such payment.

Twenty -second . Upo n the owner , man ag er , keepe r or

lessee of any me r ry-go-round, or flying hor ses, and of flying

swings, or

huma n

roulette, or

similar

devices

run

by

ma-

Me rry-gor ounds, e tc .

chinery, or of any elevated railway, or scenic railway, or

simila r contrivance kep t for gain, either directly or indi-

rectly, twenty -five dolla rs for each place of business in this

State, or for each place where opera ted .

Twenty-third . Upon the owne r, manager, keep er or lessee

of any ten -pi n alley, or

box -ball alley, or bowling alley, or

Ten -pIn all eys, etc.

any alley of like char acter , kep t for ga in and for pu blic play,

twenty-five dollars for each place of business in thi s State.

Twenty -fourth. U pon th e owner, man ager, keeper or lessee of shooting ga llery or booth or place w here any kind
Sho oti ng
of fire-arms are used, firing or shooting at any kind of a ga llerles,
e tc.
target, or t ar gets, kept for gain, tw enty-five doll ars for eac h place of bus iness in this State.

Twenty-fift h. Upon the owner, manager, keeper or lessee of any skating rink in this State where any fee or cha rge Sk ating is made for adm ission, for the use of skates or fo r skating, rInks, e tc. or for any other purpose, if in or within two miles of the corpor at e limits of any city or town contain ing twenty th ousand population or over, th e SUP l of one hundred dollars for each .place of business.

(2.) If in or within tw o miles of the corporate limit s of any city or town in this State having a popul ation of und er twenty thousand and not over ten tho usand, the sum of fifty dollars for each place of business.

(3.) If in or wit hin two miles of th e corpor ate limit s of any city or town in this State havi ng a population un der ten thousand and over five th ousan d, th e sum of tw ent y-five dollars for each place of business.

(4.) If in or within two miles of the corporate limit s of any city or town in this Sta te having a population of five

11

(
thousand .or less, the sum of ten dollars for each place of business.

Gaming tables, rnachines, etc.

Twenty-sixth. U pon the owner, manager , ke eper or lessee of any table, stand, machine or place for th e perfor mance of any kind of a game, not prohibited by law, and upon an y rack or booth or place for pitching or throwing rings at canes or kniv es, or other things of value, or any table, or stand for rolling balls for pla y or for the sale or disp osition of prizes, unl ess kept for exercise or amusement and not kept for gain directly or indirectly, twenty-five dollars for each place of business in this State for each table, stand, machine, place, rack or booth pu t in use.

Peddlers of medicines, etc.

Twenty-seventh. Upon every peddler and traveling vendor of any patent or pr oprietary medi cine, or remedies , or appliances of any kind, or of special nostrums, or jewelry, or stationery, or drugs, or soap, or of any other kind of merchandise or comm odity whatsoever (whether herein enumerated or not) peddling or selling any such goods , wa res , medicines, nostrums, remedies, appliances, jewelry, sta tioner y, soap , drugs, or other merc handise, fi fty dollars in each county where th e same or any of th em are peddled , sold, or offered for sale.

(Note)- T he Sup reme Court has held t hat only pedd lers of t he articles spe eifically mentioned in this par agraph are subject to th e tax.

Peddlers of stoves, etc.

T wenty-eighth. Upon every peddler of stoves or ran ges for cooking purposes, two hundred dollars in each county in which he ma y do or offer to do, business or sell such article.

Peddlers of (2 .) Upon every peddler of clocks, two hundred dollars

clocks.

for each county wherein he may sell or offer for sale any

clock

Peddlers of

(3.) Upon any traveling vendor of any pa tent churn,

churns, tools. etc.

or patented fence, or patented agricultural or farm imple-

12

ment or tool, or any other patented article, twenty-five dollars for each county in which they may sell or offer to sell anyone or more of the articles herein enumerated.

(4.) Upon every traveling vendor using boats, barges

or other

water crafts

for

the

purpose

of

selling goods

of

Peddlers using water

any kind on the rivers or waters within the limits of this Grafts.

State, the sum of fifty dollars in each county where they

may sell their wares, goods, or merchandise, and this tax

shall be a lien upon the boat, barge, or other water craft

and its contents without regard to the ownership thereof.

Twenty-ninth. Upon every company of traveling traders,

or traveling gypsies, or traveling companies or other tran- TraveUng

sient,

traveling

persons

or

firms

engaged

in

trading

or

gypsies and fortune

selling merchandise or live stock of any kind, or engaged tellers.

in fortune-telling or palmistry, fifty dollars in each county

where they carryon either kind of business herein men-

tioned . This tax shall not apply to bona fide residents of

this State trading in live stock, only, and the certificate of

the Ordinary, under seal of the home county of such person

as to his permanent residence in this State, shall be a suffi-

cient evidence of the same, in any county of this State, to

relieve such person of such tax.

(2.) Upon any person having a fixed place of business Fortune engaged in fortune-telling, or palmistry, for gain, the sum tellers. of twenty-five dollars in each county.

Thirtieth. Upon all persons, companies or corporations

carrying on the business of selling books, magazines, papers,

fruits,

confections, or

other articles of merchandise on the

Peddlers on railroad

railroad trains in this State, two hundred dollars, and no trains.

county or municipality shall have authority to levy any tax

for the privilege of carrying on said business.

Thirty-first. All corporations incorporated under the laws Corporaof Georgia shall, except those that are not organized for ttons,

13

pecuniary gain or profit, and those that neither charge nor contemplate charging the public for services rendered, in addition to all other taxes now required of them by law , be and they are hereby required to pay each year an annual , license or occupation tax as specified in the following scale :
Corporations with capital not exceeding $10,000, $10.00 . Corporations with capital over $10,000 and not over $25,000, $20.00. Corporations with capital over $25,000 and not over $100,000 , $30.00. Corporations with capital over $100,000 and not over $300 ,000, $50.00. Corporations with capital over $300,000 and not over $500,000, $100.00. Corporations with capital over $500,000 and not over $1,000 ,000, $150.00. Corporati on s with capital over one million, $200.00.
The tax required by this P aragraph to be paid to the tax collector of the county where such corporation has its home office or place of business. And the payment of this tax will relieve such corporation from the payment of said tax in any other county in wh ich it does business. And to that end the tax collector shall furnish such duplicate receipt s as may be needed for authorized agents of the corpor ati on s in other counties in this State.

Foreign corporatlons.

Thirty-second. Upon every agent or representative of ;>t1V foreign or non-resident corporation, said agent or representative having a place of business or office in this State, in addition to all other taxes now required o'f them by law (they) shall be and they are hereby required to pay each year an annual license or occupation tax fixed in accordance with the capital stock of the corporations represented by them , as specified in the preceding Paragraph of this Section (wherein is fixed the license or occupation tax required of

14

corporations chartered under the laws of Georgia) , per schedule or scale therein set forth. Provided, that if such foreign or non-resident corporations shall .pay to the Comptroller-General of this State the amount of the occupation or license tax prescribed as per said schedule for resident corporations, then such agents of foreign or non-resident corporations shall be relieved from said occupation tax. And to this end said foreign corporations shall register their names, capital stock, and the names of their agents with the Comptroller-General at the beginning of each year, and upon said license or occupation tax being paid, it shall be the duty of the Comptroller-General to furnish said corporation a certificate or duplicate receipt for each agent that said tax has been paid, and the presentation of such certificate or duplicate receipts by such agent to the tax collector of his county shall be sufficient evidence of such payment and authorize the agent to be relieved of said tax. The payment of this tax shall not be construed so as to relieve the corporation or agent of any other license or occupation tax whatever. Pro vided, that this and Paragraph No. 31 of this Section shall not apply to insurance companies or to sewing machine companies which are separately taxed in other Paragraphs of this Act. Provided, further, that all returns by .corp orations, resident or non-resident, must be made und er oath, and when any corporation paying this license or occupation tax requires or demands more than two duplicate certificates for agents, then such corporation shall be required to pay an additional fee of one dollar for each duplicate certificate, or . receipt, over and above the first two required.
Thirty-third. Upon every manufacturer of tobacco, and
Manufac-
upon every wholesale and retail dealer in tobacco, who re- turers of
and dealers
deems, or offers to redeem, any tags or labels sold or dis- In tobacco. tributed or given with tobacco sale, the sum of two hundred dollars for each place of business in this State, where such tags, or labels are redeemed.
15

Typewriting machines.

Thi rty-fou rt h. Upon every man ufacturer of , or wholesale or retail dealer in, or agent for the sale of any typewrite r or typewrit ing machine, twent y-five dollars for each place of business in this Sta te.

Cash reg. ister ,,_

T hirty-fifth. Upon every manu facture r of , or wholesale dealer in, or ag ent for th e sale of any cash register, one hun dr ed dollars i or each place of business in this State.

Addin g rnach in es.

Thirty-sixth. U pon every manufacturer of, or wholesale or retail dealer in, or agent for the sale of any adding mach ine, or calcul at ing machine, th e sum of one hund red dollars for each plac e of business in thi s State.

Weighi n g scales.

Thirty-seventh. Upon every manufacturer of, or wholesale dealer or re ta il dea ler in, or age nt for the manufacture of any weighing scales, or scales for calculat ing weights, or prices of commodities weighed, twent y-five dollar s for each place of business in this State.

"Soft drinks," etc.

Thirty-eighth . Be it fur ther enacted, T hat after D ecember 31, 1909, there sha ll be levied On all pe rsons and companies carrying on in this St ate the business of manu factu ring or selling by wholesale, or distributing from any depot, car, wa rehou se or ag ency any carbonat ed waters or syrups, or other arti cles to be used in carbonat ed waters, or int ended to be mixed with or blende d with carbonated waters, or to be sold as soft drinks (not including imita tions of beer , wine, whiskey , or other intoxicati ng liquors) , an occupa tion tax for the priv ilege of carrying on said business at th e end of each qua rte r an amo unt equal to one-fourth of one per cent. on th e g ross receipt s fr om said business, in this St ate, for said quarter. Within (3) three days fr om the end of each qua rt er of th e calend ar yea r each per son or company eng-aged in said kin ds of business shall make returns, un der oath, to the Comptro ller-Ge neral of th e. Stat e sho wing th e
16

amount of said gross receipts with a detailed statement of th e parties fr om whom said receipts are r eceived. In case of a corp oration, th e r eturns shall be made on oath by the pre sident , if a resi dent of thi s Stat e, and if the president is not such resident, by the officer or person in charge of the business of said corporation in this St at e. Upon failure of any person r equired by thi s Section to make such return within ten days after the expirati on of such quarter, he shall be guilty of a misdemean or, and shall be liable to indictment and be puni shed as now provided in cases of misdem eanor . Upo n the making of such quarte rly return, the company or perso n liable to said ta x sha ll pay th e same to the Comptroller- Gener al, and up on failure to pay th e sam e, th e Comptroller- Genera l shall issue an exe cution for sa id tax aga inst th e pr operty of th e person or company liable to said tax. If no r etur ns be made, the Comptroller-General sha ll asce rtain the amount of said g ros s receipts fr om the best inf orm ation in his power and assess the ta x accordingly , after giving th e company or per son liable to said tax at least five days notice of the tim e of assessing said tax and issue his exec ution accor dingly ag ain st th e p er son or corpor ati on ca rryi ng On said busin ess. Any person, company or age nt of th e same carrying on any kind of busin ess specified in thi s Section, afte r failure to pay the tax her ein levied for any pr eceding quarter during which he or it was liabl e to tax, sha ll be guilty of a misd emeanor. ' It is her eby enacted th at all said ta xe s received or collected und er thi s Section shall be paid int o the St ate Treasury.
It is also enacted, That any person or company paying the tax her ein levied, shall be r elieved of any and all OCC:1pation tax .or license fees to th e State under exi sting law on or for the kind of business specified in this Section .
Thirty-ninth. U pon all persons, firms or corp orations
Soda roun-
rimning or operating soda fountains in this St ate , the sum tams.
]7

of five dollars on each draught arm or similar d evice used in drawing carbonated water.

Agents of packing houses.

Fortieth. Upon every individual, agen t, or firm of ag ents of an y packing house; and upon any and every individual, agent, or firm of ag ents of any person , f irm or corporation dealing in any packing house products or goods, doing business in this State, the sum of two hundred dollars for each place of business in each county having a city situated th er ein with a population of thirt~ thousand (30,000) or mor e ; an d one hundred dollal:s ($100.00) for each place of busin ess in each coun ty having a city with a population of less than thirty thousand and not less than fift een thousand ; $50.00 for each place of business in each county with a population of t en thousand and not less than five thousand, and $10.00 for each pla ce of business in a county having a town of less than five thousand population.

Itinerant

Forty-first. Upon ever y itiner ant doc-tor, den ti st, op-

doctors and specialists.

tician, vet erinary surgeon, ost eopathist, or spec ialist of

any kind traveling and doing busin ess in this State, th e

sum of t en dollars for each coun ty in which th ey may

practice or do business ; pr ovided, that th e provisions of

this P aragraph shall not apply to persons whose fixed pl ace

of busin ess is in an y coun ty of this State, and -who have

paid th e professional ta x r equired by P a ragraph 2 of Sec-

tion 2 of this Act. Pro vided, furth er, that if any su ch

itinerant doctor, dentist, optician, veterinary surgeon, os-

teopathist, or specialist shall peddle, or sell any drug, med-

icin e, remedy, applianc e, sp ecta cles, glasses, or oth er goods,

in connection with th e practi ce of his profession, he or

they shall be subject to the t ax r equired of ped dlers or

traveling vendors of pat ent or propriet ar y medi cines, n os-

trums, etc. , by Paragraph 27th of Section -2 of this Act

to-wit : Fifty dollars in each county wher e th ey may sell

or offer to sell any such articles.

Dealers In
~!eap ons.

Forty-second. Upon each and every dealer in pistols, or in t oy-pistols whi ch shoot car tr idges, or who deal in pist ol car tr idges, or rifl e car tr idges, or dirks, bowie knives, or

lR

meta l knucks, twenty-five dollars for each place of business

in this State.

Forty-th ird. Upon eaeh and every p erson, firm or cor-

poration, for

hims elf

or

as ag ent for

r esiden t or

n on -r esi -

B ill iard tao b les, etc.

dent owner, who keeps 01' h olds for hire, 01' for sale, any

billi ard, pool or other table of like cha r acte r, one hun dred

dollars for each plac e of business in t his State.

Forty-fourth. Upon every person or firm carry ing on P awn. th c bus in ess of a pawnbroker , two hundred dollars for each b rok e rs .

pl ace of business in this Sta te ; an d if an y suc h pawnb roker

shall sell or offer fo r sal e (or exposure in his p lace of busi-

ness ) any pistol, pi stol or rifl e cartridges, dirk, bowie knife,

or meta l kn ucks, wheth er sold as u nr edeemed p ledg es or

otherwise, he sha ll also he held subj ect to and r equ ired to

pay the license tax r equired of the deal ers in su ch arti cles

by Paragraph 42 of this Section of t his Act.

Forty-flfth. "On every bottling pla nt, bottling sof t

drinks

or

beverages

of

an y

char acter

whatever ,

wh i ch

Bottli n g beve ra g es .

said plant op er at es a ma chin e for filling, capping, cork -

ing or scaling bottles of an y st yle or char acter , th e sum

of twenty-five ($25.00) dollars per year for each of such

machines having one fillin g head; seventy-five ($75.00)

dollars for each of .su ch machines having two fillin g head s ;

one hu ndred and tw enty-five ($125.00) dollars fo r each

of su ch machines having three filling heads, and fift y

($50.00) doll ars for each additional filling head on such

machin es as may have mor e th an three head s.

Forty-sixth.

Upon ever y slot machine operated, used or

S lo t m n chl n es .

kept in th is State; wherein is kept any article to be pur-

chased by depos itin g th er ein any coin or thing of va lu e,

and fo r whi ch may be had any article or mer chandise what -

soever, t he sum of two and 50-100 dolla rs for each ma-

chine fo r each cou nty wher e opera ted , use d, set up , 0 1' kep t.

(2.)

And upon every slot mac hin e wherein may he seen

S lot m a ch tnes .

any pict ure; or any music may be heard by depos iting in

t he mac hine any coin or thing of valu e, and ever y weigh-

in g machine or sca les; and every mac hine ma king st encils

by th e u se of contrivances operated by slot wher ein any

coin 01' other thing of value is to be dep osited, t he sum of 19

five dollars for each machine in each county where set up , operated, or used; provided, that not more than seventy-five dollars shall be required of anyone person in anyone county under this Section.

Shows.

Forty-seventh. Upon all shows and exhibitions (except such as histrionic, musical, operatic and elocutionary and circus companies) and upon each side show accompanying circus companies, fifty dollars in each and every city or town of five thousand inhabitants or over; forty dollars in every town or city of more than four thousand and under five thousand inhabitants; and thirty dollars in towns of less than four thousand inhabitants. .

Circus companles.

Forty-eighth. Upon every circus company, or other companies giving such exhibitions, beneath or within a canvas enclosure, advertise.d in print, or by parade in any manner whatsoever as a circus menagerie, hippodrome, spectacle or show implying a circus, in or near cities or towns of twenty thousand or more inhabitants, five hundred dollars for each day it may exhibit; in or near cities or towns of five thous~ and inhabitants and not more than twenty thousand, two hundred dollars for. each day it may exhibit; in or near cities or towns of four thousand inhabitants and under five thousand inhabitants, one hundred and fifty dollars for each day it may exhibit; and in or near cities or towns of less than four thousand inhabitants, one hundred dollars for each day it may exhibit in the State of Georgia.

Dog and pony show.

Forty-ninth. Upon every dog or pony show or horse show where the entire show is exclusively an exhibition of trained or educated dogs, ponies, or horses and monkeys, or a combination of any of them, beneath a tent, canvas or enclosure, with an admission fee of fifteen cents or more, the sum of fifty dollars, for each day it may exhibit; and upon such shows, with an admission fee of less than fifteen cents, the sum of thirty dollars for each day it may exhibit in this State.

20

Fiftieth. Upon every midway combination of small shows,

or street fair, or street carnival, the sum of ten dollars each

Midway shows and

week, or fractional part thereof, for each separate tent, street fairs.

enclosure, or place, where an admission fee is charged or

collected, either directly or indirectly, to witness or near

any performance, or where anything may be exhibited for

admission or ticket. And upon every merry-go-round or

flying horse , accompanying any midway combination, street.

fair or street carnival, the sum of twenty-five dollars in each

city or town in this State' in which it does business, or in

each county where they may operate out side the limits of any

city or town in this State.

Fifty-first. Upon every person or firm engaged in the business of buying or selling real estate on commission, or Real estate as agents renting real estate, the sum of ten dollars for each agents. county in which he or they may conduct said business. And if such person or firm shall engage in auctioneering, or selling property at public outcry, or by auction sales, he or they shall also be liable for and required to pay the tax required of auctioneers by paragraph number seven of this Section.

Fifty-second . All dogs are hereby made personal

property arid sh all be g iven in an d ta xed as other prop-

-erty of this State is g ive n in and taxed.

Such

tax to

be

Dogs taxed as property.

enforced by levy and sales as other taxes are collected,

an d not to interfere w ith the imposition and collection

of any municipal taxes on dogs, whether such dog Of,

dogs be owned by the tax payer, his wife or minor

'ch ild r en .

Fifty-third. Upon every manufacturer of mowing rna- M owing
m achines,
'chines, reaping and binding machines or gas engines, selling etc.

or dealing in mowers, reapers or binders or gas machines,

by itself, or its agents in this State, and all wholesale and

retail dealers i'l mowers, reapers or binders or gas engines,



21

selling machines or gas eng ine s manufactured by companies

tha t have not paid th e tax herein shall pay one hundr ed

($100) do lla rs, the same to be paid to th e Comptrolle r-

General annually , a t the ti me of commencement of bus iness';

an d to be known as a License fee fo r t he privileg e of doin g

bu siness in thi s Sta te . A ll compani es and others pa ying this

licen se fee shall, at th e time of paym ent of same , furnish th e

Com pt ro ller-Genera l with a list of all agents a uthorized to

sell mowers, reap er s, bin der s or gas engines of t heir manu-

facture, or und er their control, and shall pay to said Comp-

t ro ller-Gen eral the sum of ten ($ 10.00) do llars for each o f

sa id agents for th e fiscal yea r or fr act ion al pa r t thereof for

each county in whi ch said agent may do bus ines s. U po n

the paym ent of the said ten ($ 10.00) dollars, th e Comp-

troller-G eneral shall issu e to each of sa id age nts a certificat e

of authority to transact business in thi s Sta te . Be for e

com mencing bu siness under thi s Ac t, all suc h agents sha ll

be requir ed to reg ister th eir nam es wit h th e Ordinaries

of th ose cou nties in wh ich th ey int end to do bu siness an d

shall ex hibit to said O rdinaries th ei r licen se fr 0111 th e

Compt ro ller-Ge ne ra l. Wholesale an d retail dealers in

mow er s, rea per s, binders or gas engi nes ' sha ll be required

to pa y th e ta x provided h erein for each ma nu fa cture of th e

above ma chin es sold by t h em , excep t t he manufacture of

suc h companies as have paid t he tax required by this Ac t.

All un sold mo wers, r eape rs a nd bin der s an d gas engines.

belon g ing to mow ing , reapin g or bin ding ma chin es or g as

engi ne dealer s or th eir agents, in possession of said com -

pani es, dealers, th eir agents or othe rs, sh all be liable to

seizure and sale for the pay men t of such fees; licen se or

ta x. None of th e provision s of thi s Sect ion shall apply

to licen sed auction eers selling second hand mach ines or to

officers of the law under leg al process, or to merchant s

buying and selling machi nes or gas en gines on wh ich a

license ta x has been paid as he rei n prov ided and who keep

the machines or g as eng ines and sell and deliver th em fr om



their place of business. Any person wh o shall violate the

22

provisions of this Section shall be liable to indictment for a misdemeanor and on conviction shall be punished as prescribed in Section 1039, Volume 3, of the Code of 1895.
Fifty-fourth, Upon every company, firm or individual City dlrec. compiling a city direc tory or directories of any character torles. and selling the same or supplying the same on subscription the sum of fifty ($50.00) dollars.
Fifty-fifth. In all cases in this Section where population controls the amount of tax or license fee to be paid, the census report of the Federal Government shall govern.

SEC. 3. Upon every sewing machine company selling

or dealing in sewing machines by itself, or its agents in this

Sewing machines.

State, and all wholesale and retail dealers in sewing ma-

chines , selling machines manufactured by companies that

have not paid the tax herein"shall pay three hundred dollar s

for each fiscal year or fractional part thereof, to be paid to

the Comptroller-General at the time of commencement of

business ; and said companies or dealers shall furni sh the

Comptroller-General with a list of agents authorized to sell

machines of their manufacture, or under their control and

shall pay to said Comptroller-General the sum of ten dollars

for each of said agents for the fiscal year or fractional part

thereof for each county in which said agent may do business

for said compan y. Upon the payment of said additional

SUIll the Comptroller-General shalt issue to each of said

agents a certificate of authority to transact busine ss in this

State. Before doing business under this Act all sewing

machine agents shall be required to register their names with the Ordinaries of those counties in ~hich they intend

to operate, and exhibit to said Ordinaries their license fr om

the Comptroller-General, and to keep such license posted on

their vehicles , or at their place of business. Wholesale or

retail dealers in sewing machines shall be required to pay

23

/

the tax provided herein for each manufacture of sewing machines sold by them, _except the manufacture of such companies as have paid the tax required by this .Act, AIl unsold sewing machines belonging to sewing machine companies, dealers or their agents, in possession of said companies, dealers, their agents or others, shaIl be liable to seizure and sale for payment of such fees, license or tax. Any person who shaIl violate the provisions of, this Section shaIl be liable to indictment for a misdemeanor, and on conviction shaIl be puni shed as pre scribed in Section 1039, Volume 3, of the Code of 1895. None of the provisions of this Section shaIl apply to licensed auctioneers, seiling second hand sewing machines, or to officers of the law under legal process or to merchants buying and selIing machines on which a license tax has been paid as herein provided, and who keep the said machines and seIl and deliver them at their place of business, such sales not being on commission: provided, that if said merchant shalI employ an agent or agents to deliver or selI the machines, the provisions of this Section shaIl apply to said agent or agents.

Tax returns and payments.

SEC. 4. Be it furth er enacted by the authority aforesaid, That the taxes pro vided for in paragraphs 1, 2, 3, 4, and 52 of Section 2 of this Act shaIl be returned to the receiver of tax returns in th e county of the residence of the person liable to such tax, and shalI, by the receiver, be entered upon his dig est of taxable property. AlI the other taxes enumerated and set forth in Section 2 of this Act shalI be returned and paid to the tax colIectors of the counties where such vocations or business are carried on, and paid in advance, except the occupation tax on agents of foreign corporations taxed in Paragraph 32, Section 2, which must be paid to the Comptroller-General.

Reg istrati on
of specific or occupa,
tion taxes, not Includ ing pr of es-
si on s

SEC. 5. Be it further enacted by the authority aforesaid, That the sp ecific or occupation taxes provided for in this Act shall be paid in full for the fiscal years for which they arc
24

levied, to the tax collectors of th e counties wher e such vocati ons are carried on at the time of commencing to do bu siness, excep t su ch t ax es as are by this Act made payable t o the Comptroller -Gener al. Before an y person shall be authorized to open up or car ry.on said business th ey shall go befor e the Ordinary of t he county in whi ch th ey propose to do business and re gi ster their nam es, th e bu sin ess they propose to eng age in, th e place w he r e it is to be condu ct ed, a nd th ey . sh all th en proceed to pay th eir t ax to th e collec t or . A nd it shall b e the duty of sa id Ordina ry to imm edi at ely not ify th e tax collec to r of such regi stration, and at the end of each qu arter furnish the Comptroller-General with a rep ort of such special tax regi stration in his office. Any person failing to regi ster with th e Ordinary or having regi stered , fails to pay the special tax as herein required, sha ll be liable to indictment for mis. demeanor and on conviction shall be fined not less th an doubl e' the tax or be imprisoned as prescribed by Section 1039 of V olume 3 of the Code of 1895 or both in th e discr etion of th e court. On e-half of said fine sha ll be applied to th e .payment of th e tax, and the other to the fund of fines and forfeitures for th e use of th e officers of the court.

SEC. 6. Be it furth er ena cted by the autho rity afores aid, That all for eign and home insurance compan ies, doing In surance business in this State shall pay one percentum on all pr e- companies. miums, in money or otherwise, receiv ed by them , upon the gross receipts of such insurance comp anies on business done in th e State for the year.
(P rov ided, This shall not include return premiums on cancelled policies. )

(2 .) Be it further enacte d by the aut ho rity afor esaid,

That every fire insurance company and life insurance com- Tax returns

'pany

incorporated

under

the

laws

of

this

State

and

doing

by home Insurance

business on the legal reserve plan, shall be required to re- companies.

turn for taxation all of its real estate as other real estate is

25

returned, and all of the pers onal property owned by such company shall be returned as other pers onal property is returned for taxation, and the value of the personal property owned by it shall be ascertained in the following manrier :

From the total value of the assets held by the company both real and personal; shall be deducted the assessed value of all the real estate owned by the company in this State; the non-taxable bonds deposited by the company with the State Treasurer and the amount of the reserve or net value of its policies required by law to be held by the company for its policyholders and which belong to such policyholder s; the remainder shall be the value of the personal .property owned by and ta xable against such company.

Investments (3.) Be it further enacted by the authority aforesaid,

and loans by In su ran ce

Th at

whene ver

an y

insurance company, doing business in

com pa n ies. this St ate, shall make it appear by proof satisfactory to the

insurance commi ssioner that one-fourth in amount of its

total assets are invested in any or all of the following

securities or property, to-wit: Bonds of this State or of any

county or municipality of this State, pr operty situated in this

State and taxable therein, loans secured by liens on real

estate situated in this State or policy loans secured by insur-

ance policies issued by such company on lives of persons

resident in this State, then the premium tax levied by the

first paragraph of this Section, shall be abated or reduced

to one-half of one percentum upon the gross receipts of such

company and if the amounts so invested by any such com-

pany shall be as much as three-fourths of the total assets

of such company, then said premium- tax shall be abated or

reduced to one-tenth of one percentum upon such gross re-

ceipts of such company.

SEC. 7. Be it further enacted by the authority aforesaid,

Licenses for manufac-

That every person, firm or corporation manufacturing, within

turers of "near beer,"

the

limits

of this State, any

beverage or

drink or

liquor in

etc.

imita tion of or inten ded. as a substitute for beer, ale or wine

26

or whi skey, or other alcoholic, spir ituous or malt liquors shall obtain a license so to do fr om th e. O rd ina ry of th e county wherein such bu sin ess is carried on, and shall pay for said license the sum of on e th ou sand ($1,000.00 ) dollars for each calend ar yea r or part th ereof, for each place of bu sin ess.

(2) And th at every person, firm or corporation who

LI cens e t ax

shall ma intain a supply depo t, warehouse , dist ribut ing office fo r whole-

or

other

place , of

bus iness

wit hin

this

State

where

such

sale deale rs In beer, "tc.

beve rages, dr inks or liquor s referred to in th e first Pa ra -

graph of this Section are ke pt for sale or distribution or are

sold in wholesale qua ntities , th at is to say, in qua ntities of

mo re than five ga llons , and th at each and eve ry agent or

repr esentative of each separate non-resid ent manufactu rer ,

manu facturing firm or manufacturing cor poration of any

such beverages, dr inks or liquor s, and each person, firm or

corporation handling the product of such non-resident manu-

factur ing persons, of such non-resident manufacturer, manu-

fact ur ing firm or corporation and keepi ng for sale or for

distribution or handling and selling any such dr-inks, liquo rs

or beverages in th is Sta te in wholesal e quan tities as afo re-

said sha ll obta in a license so to do fr om th e O rdinary of the

county, wh erein such supp ly depo t, war ehou se or distribut-

ing office or other place of bu siness by wh olesale is located

and shall pay for said license the sum of one - th ou sand

($1,000.00) dollar s for each calendar yea r or part th ereof

for each suc h place of wholesa le business in this Sta te. The

said agents or r epresentat ives of non-resident manufactu re rs

of such beve rages, and per son s handling and selling by

wh olesale th e product of such non-resident manufacturing

persons, firms or corpor ati on s, sha ll obta in and pay for 'a '

separat e license for each sepa rate non-resident, per son, firm

or cor por ati on r epresented by th em, or wh ose pr oduct is

handl ed by them in wholesale qu antities.

(3.) And that every person , firm or corporation who shall sell or offer for sale in quantities of less than five

27

LIcense tax on retail

gallons any such beverages, drinks or liquors referred to in

dealers In "near beer,"

the first paragraph of this Section, shall first obtain a license

etc.

so to do from the Ordinary of the county wherein such

business is carried on, and shall pay for said license the

sum of three hundred ($300) dollars for each calendar year

or part thereof, for each place of business; provided, that

no Ordinary shall issue any license to any person, firm or

corporation to do or carryon such business outside of, nor

shall any such license be construed to give authority to any

person, firm or corporation to do or carryon such business

outside of the corporate limits of an y incorporated city,

town or village of this State; provided, further, that no such

license shall be issued to anyone to do or carryon such

business in any town or city of less 'than twenty-five hundred

(2,500) inhabitants; same to be determined by the last cen-

sus report of the United States; provided, further, that no

ex-Confederate veteran shall at any time be allowed to do

or to engage in the sale of such beverages in this State with-

out first complying with the license laws of this State; and

provided, further, that no ex-Confederate veteran shall be

permitted to engage in the sale of such beverages in any

municipality in this State without first obtaining the per-

mission of the proper authorities of such municipality.

Tax return of bulIdlng and loan associations.

SEC. 8. Be it further enacted by the authority aforesaid, That all building and loan associations or other associations of like character shall be required to return to the tax receiver of the county where such associations are located, all real and personal property of every kind and character belonging to such association', except that real property located in another county shall be returned to the tax receiver of that county.

Fidelity and guarantee companies.

SEC. 9. Be it further enacted by the authority aforesaid , That all foreign and home fidelity guarantee companies, or other companies furnishing bonds or similar associations doing business in this State, shall pay one per cent. of all premiums in money or otherwise received by them and the

28

agent, general or special or local, as the case may be, of said companies, shall make returns to the Comptroller-General on the same terms and in the same manner as insurance companies.

SEC. 10. Be it further enacted by the authority aforesaid,

That the

president, superintendents or agents of all manu-

Returns of manuractur-

facturing and

other companies, whether incorporated or not ,

Ing lmd other corn-

other than railroad, telegraph, telephone, express, sleeping panles.

and palace car companies and such other companies as are

required to make return of the value of their franchi se to

the ' Comptroller-General under the provisions of the Act

approved December 17, 1902, entitled "An Act to provide

for and require the payment of taxes on franchises, and to

prescribe the method for the return and payment of said

taxes" and all persons and companies conducting business

enterprises of every nature whatsoever, shall return for

taxation at its true market value all of their real estate to

the tax receiver of the county wherein said real estate is

located; provided, that if the real estate upon which said

. manufacturing or other business enterprise of whatsoever

nature is carried on, lies on or across the county line, or

county lines , and in two or more counties said real estate

shall be returned to the tax receiver of the county wherein

are located th e main buildings conta ining th e machinery, or

most of the main buildings; provided, further, that all per-

sons, companies and corporations, not excepted above, con-

ducting any business enterprise upon realty not taxable in

the county in which such persons reside, or the office of the

company or corporation is located, shall return for taxation

their stock of merchandise, raw material, machinery, live

stock , and all other personalty employed in the operation of

such business enterprise, together with the manufactured

goods and all other property of such business enterprise, and

notes and accounts made and the money used in the prose-

cution of said business enterprise on hand at the time for

the estimation of property for taxation, including all per-

29

sonalty of whatsoever kind connected with or used in such enter prise in any manner whatsover , in th e county in which is tax able th e r ealt y wherein such bu sin ess enterprise is locat ed or ca rried on; pro vided, furth er, th at th e age nt in thi s State of any per son, firm or corporat ion , r esident without thi s Sta te wh o shall have on hand for sale, storage, or otherwise, as such agent s, merchandise or other property, inclu din g 1110n ey, notes, accounts, bonds, stocks, etc., shall ' return th e same for taxation to th e ta x rece iver of th e county whe rein th e same may be, to be taxed for Sta te and county p urposes, as other pr opert y. in thi s State is tax ed. The word "me rchand ise" shall be hel d to inclu de g uano, commercial fertilizer save and, exce pt that all canal and slack water navigati on companies shall make through their respective executive officers or stock holde rs in possession of th e same returns to th e tax r eceiver of each county in which the same is locat ed, or through which th e same shall pass, in wh ole or in part of the ri ght of way , locks and dam s, toll houses, structures, and all other real estate owned by or used by th e company of stock holde r s th er eof; provided, th is Act sha ll not make subject to taxation any property of cana l or navigati on companies which is not . subject to taxation by th e laws of thi s Sta te now ex ist ing. The pr eside nt of every manufact uring company in thi s Sta te , and the age nt, general ma nager or pe rso n in posse ssion or charge of th e bu sin ess or property in this Sta te of any non-resident person , firm or corporation shall be required to answ er und er oath in addition to those prov ided hy law. th e followin g qu esti on s :
First. 'What is th e nomin al value or cost of th e real estat e of th e comp an y you represent , including th e build ing " thereon?
Second. What is the fair market valu e th ereof?
Third. What is the nomin al value or cost of your rna chinery of every kind?
30

Fourth. What is the fair market value thereof?
Fifth. What is the value of the real estate not used In the 'conduct of the business of your company?
Sixth. What is the value of raw material on hand on the day fixed for return of property for taxation?
Seventh. What is the value of manufactured goods or articles on hand on the day fixed for the return of property for taxation, whether at your principal office or in the hands of agents, commission merchants or others?

Eighth. How much money did your company have on hand on the day fixed for the return of property for taxation, whether within or without the State? How much deposited in hanks?

Ninth. State separately the gross .nominal value of the notes, accounts, bonds, and other obligations for money or property of every kind on hand on the day fixed for the return of property for taxation. State separately the fair market value of each of said classes of property.
Tenth, V/hat other property of every kind did your company own on the day fixed for the return of property for taxation, and what is the fair market value thereof?
. And such company shall be taxed upon its entire property so ascertained and the Comptroller-General is authorized to frame and have propounded any other question which in his judgment wiII produce a fuller return.

SEC. 11. Be it further enacted by the authority aforesaid,

That

alI railroad

companies,

street

and

suburban

railroads,

net urns or railroads

or sleeping car companies, companies or

persons, or

com-

and public utility corn-

panles.

31

Sleeping
cars.

panies operating railroads, or street railroads, or suburban railroads, or sleeping cars in this State, all express, including railroad companies doing an express, telephone or telegraph business, and all telephone and telegraph companies, person, or persons doing an express; telephone or telegraph business; all gas, water, electric light or power, steam heat, refrigerated air, dockage or cranage, "canal, toll road, toll bridge, railroad equipment and navigation companies, through their president, general manager or agent having control of the companies' affairs in this State, shall be required to make returns of all property of said company located in this State to the Comptroller-General, and the law now of force providing for the t axation of railroads in this State shall be applicable to the assessment of taxes from said business as above stated.
Second. That each non-resident person or company whose sleeping cars are run in this State shall be ta xed as follows: Ascertain the whole number of miles of railroad over which sleeping cars are run, and ascertain the entire value of all sleeping cars of such company, of such person or company, then tax such sleeping cars at the regular tax rate imposed upon the property of this State in the same proportion to the entire value of such sleeping cars that the length of lines in thi s State over which such cars are run bears to the length of lines of all railroads over which such sleeping cars run : The returns shall be made to the Comptroller-General by the president, gen eral agent, or person in control of such cars in this State. The ComptrollerGeneral shall frame such questions as will elicit the information sought, and answers thereto shall be made under oath. If the officers above referred to in"the control of said sleeping cars shall fail or refuse to answer, under oath, the questions, so propounded, the Comptroller-General shall obtain the information from such sources as he may, and he shall assess a double tax on such sleeping cars. If the taxes herein provided for are not paid, the Comptroller-General
32

\

shall issue executions against the owners of such cars, which may be levied by the sher iff of any county of thi s State upon t he sleep ing car or cars of the owner who has failed to pay the taxe s.

T hird. An y person or persons , co-partne rship , company

or

corp oration

w h en ever

or ganiz ed

or

incorporated,

wh ose

Railroad equipment

princi pal business is furni shin g or leasing any kind of rail- companies.

road cars exce pt dining, buffet, chair, parl or, palac e or

sleeping car.s, or in whom the legal title in an y such cars is

vested, but which are opera ted, or leased, or hired to be

opera ted on any railroads in thi s Sta te sha ll be deemed an

equi pment company. E very such comp any shall be required

to make returns to the Comptroller-Genera l und er the sam e

laws of force in reference to the rolling stock owned by th e

railroads making re tur ns in th is State and the assessment

of tax es th ereon shall be levied and th e ta xes collected in th e

same mann er as prov ided in the case of sleepi ng cars in sub-

Sectio n 2 of this Secti on.

.

SEC. 12. Be it furth er enacted by th e authority afore said, That no ta x sha ll be asse ssed upon th e capital of banks, Banks. or banking associat ions, organized un der th e authority of thi s State , or of the United States located within this State, but the shares of the st ockh olde rs of the b anks or banking asso ciations, wh eth er resident or non-resident owners, sha ll be ta xed in th e county where th e banks or ban king asso ciations are locat ed, and not elsewhe re at th eir full ma rke t va lue, including sur plus and undivided profits, at th e same ra te, provid ed in thi s Act for the taxati on of monied capita l in the hands of pri vate individu als; provided, th at noth ing in thi s Section conta ined shall be construed to relieve such banks or ban kin g associations from the ta x on real estate held, or owned by th em; but the y sha ll return said real estate at its fair market value, in the county ~vhere locat ed. Provided, [urther, tha t wher e said r eal esta te is fully paid for the valu e at which it is re turne d for taxation

33

may be deducted from the market value of their shares ', and if said real estate is not fully paid for, only the value at which the equity owned by them therein is returned for taxation shall be deducted from the market value of their, shares.

The banks or banking associations themselves shaH make the returns of the property and the shares herein mentioned and pay the taxes herein provided, Provided, further, That all property used in conducting or operating a branch bank shall be returned for . taxation in the county . where such branch bank may be located. The true intent and meaning of this Section is that the bank itself shall return for taxation and pay the taxes on the full market value of all shares of said bank stock.

Railroads.

SEC. 13. Be it further enacted by the authority aforesaid. That the presidents of all railroad companies doing business in this State shall make returns to the Comptroller-General in the manner provided by law for the taxation of the property or the gross receipts or net income of such railroads and shall pay the Comptroller-General the tax to which such property or gross receipts or net incomes may be subject according to the provisions of this Act and the laws now of force relating to the tax on railroads; and on failure to make return or refusal. to pay tax, said company shall be liable to all the penalties now provided by law. and the Comptroller-General is hereby required upon failure of such companies to make returns, or if made and not satisfactory to said officer, to proceed against such companies as provided in Section eight hundred and twelve of the Code of 1895, Volume 1.

SEC. 14. Be it further enacted by the authority aforesaid, That the presidents and principal agents of all incorpoReturns of rated companies herein mentioned, except such as are
corporattons.
required to make returns to tax receivers of the counties

34

sh all make returns to the Comptroller-General under the rul es and re gulations provided by law for such returns, and subject to the same penalties and modes of procedure, for the enfo r cem en t of taxes from companies or persons re quired by law to make returns to the ComptrollerGeneral.

SEC. 15. Be it further enacted by the authority aforesaid,

That in returning pr op erty for taxes, all pr operty shall be returned at its value. Promi ssory notes, accounts , ju dg- Ta x retur ns.

ments, mortgages, liens of all kinds, and all choses in act ion

shall be given in at th eir valu e wh eth er solvent or partially

solvent. Ever y per son sha ll return for taxes all jewelry an d othe r property of every kind owned by his wif e and

{

min or children, unle ss th e memb er of his or her fa mily

return th eir property for taxation. In ad dition to th e question s now pr opounded to th e taxpayer by th e tax receiv er , que st ions shall be fr am ed by th e Comptroller-Gene ra l tc

I

r each all pr operty up on whi ch a ta x is imp osed by thi s Act.

The Comptroller-Gen eral sha ll also submit to the tax payers

th e followin g question: "What is the value of th e au tomo-

bile owned by you rse lf , wi fe or min or child ?"

SEC. 16. Be it further enacted by th e authority af ore -

said, That the oath to be administer ed to all persons making

returns of taxable pr operty for themselv es or as age nt of Oat h 0 tu x
p a y e rs ,'
an other sha ll be the oath r equired un der Section 834, Volume
/ 1 of th e Code of 1895, to be attac hed to the printed list
pr esented to each tax payer; pr ovided, that non-resident s. I
I femal es and sick persons may take and sub scribe th e oath
herein required , befor e an y person authori zed by law to administer oaths and caus e th e same to be delivered to the

ta x receiver who shall rec eive the same.

.

/

SEC. 17. Be it further enacted by the authority af or e-

said, That the Comptroller-General is authorized and em- I

~ . I powered

to

o r der

the

tax

re cei.vers

f
0

the

State

to

commence

wTahxenremtuardnes..

/J

receiving the returns of the taxable property immediately after the first day of February of each year, and that the Comptroller-General is empowered and required to cause the tax to be collected and to be paid into the treasury by the 20th of April of each su cceeding ye ar.

SEC. 18. Be it further enacted by the authority aforesaid , That blind persons, persons with one arm or one leg , Elxemptlons. and all oth er persons having lost a limb or limbs, or def ormed by nature, so as to render them unfit for manual labor, relieved by the proviso in Paragraph 1, Section 2 from the payment of taxes designated in that Paragraph shall be relieved also from the payment of the taxes designated in Paragraphs 23, 24, 25, 26 and 27, Secti on 2, and also from payment of any county or municipal license tax, if carrying on and dependent upon the kinds of business designated th erein ; provided, that before any person shall be entitled to the benefit of any other exemptions provided for in thi s Section, he shall go bef ore the Oridnary of the county in which he pr oposes to carry on said business and ma ke and file an affidavit setting forth the facts that he is entitled to such exemptions, and that he is the proprietor and own er of the bu sine ss he proposes to conduct, and is conductin g the same for himself and not for others.

(Note.-The Supreme Cour t recently decid ed, in the cas e of Smith, Tax. Col., vs, Wh idden, from Tattnall county, th at th e exemp ti on allowed a disabled soldier on li cen se issued by th e Ordinary, can-
not be used by another. N or can the license protect anyone else from th e sp ecial t ax imposed up on peddlers. The person traveling a nd selli ng the good s, &c., is a peddler and pers onally is du e the tax. A soldier 's' li cense cannot be used except by the person to whom it was lawfully issu ed.)

SEC. 19. Be it furth er enacted by th e authority afore-

Tax

said, *That imm edi at ely aft er the first day of March of each

returns, , year th e Governor, Comp tr oller -Gene ra l and State Treas-

\ when made. urer shall fix a day betwe en J anuary 1st and April 1st of each year as the day for making the returns of taxes in-

s ead of April 1st, which day shall not be fixed until March

Repeale d by Ac t of 'Augu st. 191 3,

313

\

\

\

Ist of each year, as provided by th e A ct approved December 20th, 1893.

SEC. 20. Be it further 'en acted by the authority afore-

said, That it shall be th e duty of the Comp tr olle r- Gener al

wh en

h e causes

to

be printed

th e lists whi ch

are

to' be pre-

Lists of returns.

tax

sented to the tax payer, as is r equired under existing laws,

to in corporate ther ein the questions provided in this A ct ,

and to so arrange them as to require a separate answer to

each ques tion, and the Comptr oller -Gene r al is authorized

and r equired to in clude an y oth er qu estion in sai d lists

whi ch in his judgment will cause a fuller r eturn of property

subjec t to taxation under the laws of this State, and shall

omit from said lists su ch qu estions as are more explicitly

covere d and set forth in this A ct or under existing laws.

SEC. 21. Be it f urther enacte d by the author it y afore said, That it shall be th e duty of the r eceiver of tax r eturns Oa th of of th e several counties of this Stat e before r eceiving th e payers. r eturns of an y tax p ayer, to actua lly administ er th e oath r equired by law of tax pa yers , the oath bein g read by th e tax pa yer in th e pr esence of and in th e hearing of th e tax r eceiver , or by th e ta x rece iver in the hearing an d presence of th e tax payer; an d for failur e of su ch r eceiver to so administer su ch oath, excep t in tho se cases wher e by law said oath may be mad e befo re some other p er sons , su ch r eceiver will be gu ilty of a misdemeanor and upon conviction shan be punished as prescribed in Section 1039 of Volume 3 of th e Code of 1895.

SEC. 22. B e it fur th er enacte d by th e authority afor esaid, That th e inten t an d purpose of th e T ax law s of this "Fair m a r. Sta te is to have all p roperty an d subj ects of taxation assess- ke t value." ed at th e value whi ch would be r ealiz ed therefrom by cash sale, as such property an d subjects are usu ally sold , but not by a for ced sale ther eof, an d th e wor ds "fair market valu e " when used in th e tax laws, shall be held an d deemed

to mean what the property and subj ects would bring at cash

sal e wh en sold in su ch manner as such property and subjects

are usually sold.

.

SEC. 23. B e it further en acte d by the authority aforesa id , That all laws 'an d parts of laws in conflict with this A ct be, and the same are hereby r ep eal ed .

Approved August 16, 1909 , as am ended by Act 1913.

I NHERITANC E T A X.

A n A ct t o create, provi de for- and r equire the paym ent of taxes wh en ev er prop erty passes by the laws of inh eri tance or s uccess io n, by will, o r by de ed , g r a nt or g ift intend ed to t ake e ffect in posse ssion or enj oym ent aft er th e d eath of th e g ra n to r or don or, t o fix th e rates oJ said ta x, t o provi d e for th e lien o f said tax, th e payment of sa id t ax , th e appraisal of th e property su b je ct to said tax, and the persons who shaIl be liabl e fo r sa id tax, to provide for th e a ppoin t me n t of admin ist ra tors and t he enforcem ent of sa id tax in in s tan ces wh er e no w iIl is probated, a nd no administrati on is appl ied fo r , t o provide fee s for t h e O rd in ary in matters relatin g to said tax, and fees for the tax collector in collecting said tax, and for ot he r purposes.

T ax on
inherit ances provid ed.

SECTION 1. Be it enacted by th e Gen eral Ass em bly o f the S ta t e of Georgia and it is hereby enacted by authority of the sam e, That fr om and after the pa ssa ge of this Act, all property within the jurisdi ction of this State, r eal and personal, and every estate and interest therein, whether belon ging to the inh abitants o f thi s State, or nut , which

il8

\

shall pass on the death of a decedent by will or by the laws regulating descents and distributions or by deed, grant, or gift, except in cases of a bona fide purchaser for a fun consideration, made, or intended to -t ake effect il1 possession or enjoyment after the death of the grantor or donor, to any person or persons, bodies politic or corporate, in trust or otherwise, shan be subject to taxes, and shall pay the following tax to this State:

(1) Upon a transfer taxable under this Act of property

or any beneficial interest therein of an amount in excess On trans.

fers to heirs

of the value of five thousand ($5,000) dollars, to any one per cent

father,

mother,

husband,

wife, child, brother, sister, wife

on excess of $5,000.

or widow of a son, or any child, or children adopted a"

such, in conformity with the laws of this State, of the

decedent, grantor, donor or vendor, or to any lineal

de scendant of such decedent, grantor, donor or vendor,

born in lawful wedlock, the tax shall be at the rate of 1

per cent. on any amount in excess of five thousand

($5,000) dollars.

(2) Upon a transfer taxable under this Act of property
Other trans-
or any beneficial interest therein, of any amount to any fers 5 per

person

or

corporation,

or

association

other

than

those

cent on excess of

enumerated in Paragraph one, of this section, the tax $5.000.

. shall be at the rate of 5 per cent.

SEC. 2. Be it further enacted, That if any section of If any sec-

this Act or any part of any section of

this Act be

here-

tion de, clared valid

after

declared

invalid,

the

remainder

of

said

Act

shall

remainder stands.

stand.

SEC. 3. Be it further enacted by the authority afore-

said, That the taxes imposed by this Act shall be

and

Tax a lien upon the

remain a lien upon the property subject to said tax from

property subject.

the death of the decedent, and that all taxes imposed by

this Act unless otherwise herein provided for, shall he

clue and payable at the death of the decedent.

:19

S EC. 4. Be it furt her enacted by the authority afo re -

sa id, That if th e property pass ing as afo resaid shall he

Tax, how levied on

divided into two or more estates, as an estate fo r years or

estates less for life and a remainder then said tax sha ll be levied on .

t h an te e.

eve ry estate and interest separately, according t o th e:

va lue of t he sa m e at the death of th e dec ede nt; that t he

value of the remaind er in sa id property so lim ited sha ll b e

ascertained by deductin g the value of th e life estate, term

of yea rs or period of limitat ion from the fair market value

of th e property so limit ed and t he tax on the several

estate or es t a tes, r emainder or remainders or interest

sha ll b e imm ed iat ely du e an d payable to the T ax Collec-

to r of the prop er county and said tax shall accrue as

provided in Section t hree of th is Act : th a t the val ue of

estates for years, estates for life, rema inder s and annuities

shall be fixed and determined up on mo r ta lity tab les nsing

th e inte r es t rat e or inc ome r at e of six per cent.

SEC. 5. Be it furt her enacted by the authority af ore-

Tax deducted by repre s en tatlve of esta te withhe ld until payment.

sa id, T hat if suc h prop erty subject to the taxation imposed by th is Act be in the form of mo ney, the exe cuto r; admin istrator or tru stee shall deduct the amou nt of th e tax t he refrom bef ore paying it t o the party ent itled th ereto; that if it be not in the form of m oney he sha ll with-

hold the prop erty until th e pa y ment by such party of

the amount of th e tax; in any case the person to w hom '

the pr op erty is transferred, t he ex ecutors, admi nistrators

or trustees 'shall be personally liable for the amount of

the ta x es and shall ha ve the ri ght in ca se of ne glect or

r efusal , after du e notice, of the party entitled to the prop -

erty, t o pay suc h am ount, to sell sa id property, r eal or

personal or so much thereof as may be necessary, in the

same mann er as he mi ght by law be entitled t o do fo r

the payment of t h e debts of the testator or intestate;

t hat out of t he s um realized on such sa le t he executor,

admin istrator or trustee shall deduct the am ount of the

tax and th e expen se of the sale, and shall pa y th e balance

. t o the party entit.led theret o. 40

\

SEC. 6. Be it further enacted by the authority afore- Legacy out

said, That whenever any legacy subject to said tax shaIl

of real estate tax,

be charged upon or payable out of real estate, the heir or how col -

devisee, before paying the legacy, shall deduct the le cted.

amount of the tax therefrom and pay the am ount so de-

ducted to the executor, administrator or trusfee; that the

amount of the tax shall r emain a charge on such real

estate until paid and the payment thereof shaIl be enforced

by the executor or trustee in the same manner as the

payment of the legacy itself could be enforced.

SEC. 7. Be it further enacted by the authority afore- Represansaid, That every executor, administrator or trustee of the tatlve of
estate must
estate of the decedent leaving property subject to taxa- Ille in . tion under this Act, whether such property passes by ventory.

will or by the laws of descent or otherwise, shall, within

three months after his appointment, make and file an

inventory thereof in the Court of Ordinary in the county

having jurisdiction in the estate of the decedent; that any

executor, administrator or tru stee refusing or neglecting

to comply with the provisions of this section shaIl be

liable to a penalty not exceeding $1 ,000.00 to be recovered

in an action brought in behalf of the State by the Solici- Penalty for

tor-General

of

the

circuit

in

which

such

county

having

failure tlle in-

to

jurisdiction of the estate is located upon notice from the ventory.

Ordinary of said county.

SEC. 8. Be it further .enacted by the authority afore-

said, That if upon the death of any person leaving an

Procedure upon failure

estate subject to a tax under the provisions of this Act, a

to probate will .

wiIl disposing of such estate shall not be offered for

probate or an application for administration is not made

within three months fr om the time of such decease, the

Comptroller-General of the State or the. Tax CoIl ector of

the county in which the Court of Ordinary is located,

having jurisdiction of the administration of such estate,

may, at any time thereafter, make application to the

proper Court of Ordinary, setting forth such fact and

41

praying that an admini strator may be appointed and th ereupon s uch Court of O rdina ry after cit ati on an d due ad vertisem ent thereof, if no pe rson en ti tled by la w to said administration shall a ppl y th er efor, sh all a ppoin t t he public admin istrat or of the coun ty or if th er e be 110n e such, th en t h e Clerk of th e Su per ior Co ur t to adminis te r up on such estate.

Sec. 9. Be it furth er enac te d by the auth ori ty afore-

Adminis - said , That if for an y r ea son ad min istrat ion of th e estate

trat ton dis pensed with,

of

a

dec edent leavin g

property subject t o ta x ati on

under

'When.

this Ac t sha ll not be n ecessa ry in this St at e except in

order to carr) ou t the provisions of th is A ct it sha ll b e in

the discretion of th e O rdina ry up on th e filin g of a sa tis-

fact ory in ventory of the ta xabl e pr op erty of suc h est at e

by the h eirs or per son s entit led to inh erit the sa me t o

di spense w it h th e appointme nt of a n adm inistrator ; tha t

upon the filing of such in ventory t h e appraisement an d

ot h er proceedin gs r equired by th is Act sh all b e had as in

othe r cases.

. Sec. 10. Be it further enact ed by the authority afore-

Limited

said, That w hen prop erty subje ct to thi s t ax is transf er-

e s t a t es, taxed .

how

red

or limit ed in t rust or ot he rw ise , a nd th e ri gh ts, in ter-

est or esta t es of th e t ra ns fer ees or beneficia ri es are de-

pen dent u pon co nt ingencies or condit ions whereby each

may be w ho lly or in pa rt crea te d, defeated, extended or

abridged , the ta x so imposed on suc h prop erty sha ll b e

du e a nd pay abl e forthwith by the exe cutor or tru ste e out

of th e prope rty tran sf erred ; th at w he r e an est ate fo r life

or fo r years ca n be divested by the Ac t or omi ssion of the

legatee or devisee, it sha ll b e t axed as if th er e w ere no

poss ibility of suc h divesting.

Appraisements.

Sec. 11. Be it further enac t ed by the auth ority afor esaid, That the Ordinary of th e County having jurisdicti on of the administration of the estate of the dece dent, shall, . on appli cati on of an y int er ested party or up on h is own

42

motion, and whenever occasion may require, appoint

three disinterested persons as appraisers to fix the value

of property subject to said tax; that the appraisers, being

first sworn, shall give notice to all persons known to have

a claim in the property appraised including the executor,

administrator or trustees, and the Tax Collector of the

county of the time and place when they will appraise the

same, such notice being given by advertisement in some

.newspaper having general circulation in the county which

has jurisdiction of the administration of the estate, that

at such time and place they shall appraise such property

at its actual or market value at the time of the death of

the decedent and shall thereupon make report thereof in

writing to said Ordinary; that when property is located

in more than one county, the appraisers appointed in

the

Compensatlon of

county in which the estate is being administered shall appraisers.

appraise the whole estate; that each appraiser shall be

paid on zhe certificate of the Ordinary $5.00 for ev ery day

employed in such appraisal together with his actual neces-

sary expenses incurred therein and the fee s of such ap-

praisers shall be taxable as a part of the costs of the

administration of said estate by the Ordinary and said

fees shall be paid by the executor, administrator, or trus-

tee or by the heirs at law to whom such property descends

in case there is no administration; provided, however,

upon the agreement of the parties interested to dispense Ordinary

with th e appointment of appraisers the Ordinary himself

may ap. praise,

shall appraise the property and make and file a report when.

thereof; that for hi s services in connection with the ap-

pointment of appraisers for any estate, the Ordinary shall

receive a fee of $5.00 and for the appraisement of any Ordinary's estate by himself the Ordinary shall receive a fee of fees.

$20.00, which fees shall be taxable as a part of the costs

of the administration of the estate.

SEC. 12. Be it further enacted by the authority aforesaid, That immediately upon the filing of the report of the

43

Amount of appraisement the Ordinary shall calculate and determine

tax certified by Ordinary

the amount of tax due on

such property under this Act,

to Tax

and shall in writing certify such amount to the Tax Col-

Collector and others.

lector, to the executor, administrator or trustee, and to

the person to whom, or for whose use, the property

Fee for certifying.

passes; and that for such calculation and for certifying said amount to the Tax Collector, the Ordinary shall receive a fee of $3.00, which shall be taxable as a part of

the costs of administering said estate; that said tax shall

be a lien upon such property from the death of the de-

cedent until paid and shall bear interest from such death

until paid unless payment shall be made within twelve

months after such death in which case no interest shall

be charged.

Taxes paid to Tax Collectors.

SEC. 13. Be it further enacted by the authority aforesaid, That all taxes received under this Act by any executor, administrator or trustee, shall be paid by hi~ within thirty days thereafter to the Tax Collector of the county whose Court of Ordinary has jurisdiction of the estate of the decedent; that upon such payment the Tax Collector shall make duplicate receipts thereof; that he shall deliver one to the party making payment, the other he shall send to the Comptroller-General of the State, who shall charge the Tax Collector with the amount thereof," and shall countersign such receipt and transmit same to the party making payment.

Report of Tax Col lectors.

SEC. 14. Be it further enacted by the authority aforesaid, That the Tax Collector of each county shall, on or before the 15th day of each month, pay to the Comptroller-General all taxes received by him under this Act before the first day of that month, deducting therefrom his fees, which shall be the same as his fees on other tax monies received by him.

SEC. 15. Be it further enacted by the authority aforesaid, That no final account of an executor, administrator

44

or trustee shall be allowed by the Court of Ordinary un- No tlnal

less such account shows and the Ordinary so finds, that account

allowed

all taxes imposed under this Act on any property or inter- representn

est

passing through

his

hands as

such

have

been

paid;

tive of es . tate until

that the receipt of the Tax Collector for such taxes shall tax paid.

be the proper vouchers for such payment.

SEC. 16. Be it further enacted by the authority afore-

said, That when the taxes imposed by this Act have not

Enforcement by

been paid within twelve months from the date of the execution.

filing of the amount of said tax by the Ordinary in the

office of the Tax Collector to whom said tax is payable,

the said Tax Collector shall issue executions against the

persons, and property liable for said tax and proceed in

every way for the enforcement and payment 'of said tax

in like manner that he may now proceed by execution,

and for the 'enforcement and payment of direct taxes on

property against delinquent tax payers.

SEC. 17. Be it further enacted by the authority aforesaid, That all laws and parts of laws in conflict herewith be, and the same are, hereby repealed.
Approved August 19, 1913.

Read and study these instructions and when you are in doubt as to the proper construction or application of any of the Acts embraced in this pamphlet write to me and I wiII advise ~ou fully on any point not clear in your mind.
Respectfully,
WM. A. WRIGHT,
Comptroller-General.

45



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