Instructions to the tax collectors of Georgia, 1918

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INSTRUCTIONS J I
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TaX CollectOrs of . ... ... ..,....~ i '.



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ISSUED BY

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WM. A. WRIGHT, ..Comptroller-General

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ATLA~TA, GA. .;: Byrd Printing Co. State Printer.
1918 .

INSTRUCTIONS
I TO THE

Tax Collect~rs of. Georgia

ISSUED BY

I

WM. A. WRIGHT, Comptroller-General

FOR THE YEAR 1918.

ATLANTA, GA. Byn!"Printing Co. State Printer.
1918.

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EXECUTIVE DEPARTMENT.

ATLANTA, GA., August 12, 1918.
Pursuant to the provisions of the 'l'ax Act, approved August 16, 1909, which requires the Governor, with the assistance of the Comptroll'er-General, to levy a percentage on the taxable property of the State sufficient to meet the requirements thereof, not exceeding a percentage therein named:

Now, therefore, after approximating the amount of all the taxable property in this State, as shown by the tax digests and other tax returns for the year 1918, it is

ORDERED, That the following rates of taxation be.

as.sessed and collected upon the amounts of the taxable

prop~rty returned by or assessed against each taxpayer,

and upon the value of.all property in this State subject

to taxation, AD VALOREM, and for the following pur-

po~es, respectively, to-wit:



For the Sinking Fund to retire matured bonds of the State. . . . . . . . . . . . . . . . . . . . .10 of a mill

For general purposes, including the support of the common schools ............ 4.90 of a mill

The whole State tax hereby levied and assessed making 5 mills, or $5.00 for each thousand ($1,000.00) dollars worth of property to meet appropriations made by the General Assembly for all purposes for the fiscal year 1918.
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Witness my official signature and the seal of the Executive Department, this 12th day of August, 1918.
HUGH M. DORSEY, Governor.
WM. A. WRIGHT, Comptroller-General.
(Seal Executive Dept.)

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INSTRUCTIONS
-TO-
TAX COLLECTORS
READ CAREFULLY AND OFTEN
CoMPTROLLER-GENERAL's OFFICE,
ATLANTA, GA., August 12, 1918.
To the Tax-Collectors of the State of Georgia:
In accordance with the order of His Excellency the Governor, found on the preceding page, you are hereby directed to collect an ad va~o1em tax of 4.90 mills upon the taxable value of all property subject to taxation in your respective counties for general purposes; also a tax of .10 of a mill for a sinking fund ; this is 5 mills for all purposes for 1918.
Don't make a mistake in the calculation. In collecting these taxes and remitting to the Treasurer, the whole amount can be r.emitted as "General Tax."
You will also collect the sr:Jecific tax levied on polls and professions by the Tax Act, now in force. {See Act "A," hereinafter g iven; section 2, paragraph 1.)
I will advise you, as soon as possible, of the aggregate amount of property found on your digest, and also the amount of taxes of each kind charged to you, in order that you may compare it with your books for verification. If there appears any discre-pancy, you will at once notify me of the fact, and I will have it corrected.
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. POLL TAX.
The poll tax must be sent to the State Treasurer.
The poll tax will be charged to you here, and will be settled by placing to your credit the amount of commissions of Receiver and Collector on polls, the insolvent polls including errors in polls and defaulters relieved of polls. You will only pay the net poll tax to the_State Treasurer. In order to arrive at this, you must subtract the insolvent list, i. e., insolvent polls, errors in polls, and defaulters relieved of polls-from the total poll tax, then calculate your commission on the remainder. The manner of arriving at your commissions on .polls is as follows : Having found your entire commission on net digest (including general tax and polls), then as the amount of your net digest is to the entire commission, so is the net polls to the answer, which is your entire commission on polls. You will then take the Receiver's commission found on his receipt and the insolvent polls and add the three amounts together. Then subtract this sum from the total poll tax, and you have the net amoul)t to be paid the State Treasurer.
The law makes it the duty of Tax-Collectors to ascertain what property, polls and professions have not been returned to the Tax-Receivers of their counties and to assess and dottble tax all such for each yea.r in which they are found -to be in default.
Under the head of professions are included practitioners of law, medicine, osteopathy, dentistry, veterinary surgeons, opticians, architects, public accountants, civil engineers, mechanical engineers, presidents of express, telephone, railroad, street railroad, steamboat or navigation companies, electric light, sleeping or palace car companies, building and lo.an associations, investment and loan companies, _gas companies and water power companies.
I am satisfied that this law has not been rigidly and strictly enforced in the past by many Tax-Collectors, and
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for this reason I desire to call your special attention to it. For the law on this subject, see Act ''A'' in these instruc-
tions. Foreigners not naturalized must pay poll tax.
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FORM FOR GETTING NET POLL TAX.

DR.

CR.

Poll tax, whole amount on digest_ ____________ _ $1,280 00

Poll collected by me not on digest_ __________ _ 86 00

CREDIT.

Receiver's comnusswns on polls (see
receipt paid receiver)---------Insolvent polls, errors, etc......... . Collector's commissions on polls (after
deducting insolvent list of polls)Amount of net poll tax____________ _

75 06 156 00
72 ()() 1,062 34

$1,366 00 $1,366 00

Don't pay professional tax to your county, but send it to the State Treasurer, and, in sending same treat it as general tax.

COMMISSIONS.
Collectors must add the NET POLL tax to the net general tax on digest; this will give the sum that vvill fix the per cent. of their commissions under an Act to be found in this book marked Act "F."

COUNTY TAX ON RAILROADS.

By an Act of the General Assembly, approved October 16, 1889, all incorporated railroads in Georgia are required to return all their property located in the several counties

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and towns of this State to the Comptroller-General for county and city taxation, and all telegraph, telephone and express companies, and all persons doing a telegraph, telephone or express business in Georgia are required to make tax returns to . the Comptroller-General for State, county and city taxation.
Said tax must be paid by said corporations to the TaxCollector of the county in which they are located, by December 20th. Statements of amounts due each county will be furnished Tax-Collectors by me. You will therefore notify me at once of the failure of any of said cor.porations in your county to pay this tax by the time required by law. TaxCollectors have nothing to do with the collection of taxes on these corporations after fi. fas. are issued by the Comptroller-General against those in defatJ,lt. 'This is the duty of the sheriffs.
TRANSIENT PROPERTY TAXED.
By an Act of the Legislature. "transient persons who shall temporarily locate in any county of this State for the purpose of selling or disposing of goods, guano, wares, merchandise, live stock, or any other article of value" are made taxable on their property just as if it were permanently located in this State; and it is made the duty of all Tax-Collectors to require the payment of taxes on said property. (See Act "P," in this book.)
REMEMBER.
Collectors GET NO COMMISSIONS ON THE INSOLVENT LIST, and the receivers get no commission on the default list. (See Code 1910, section 1014.)
LEVY.
There is no .property exempt from levy and sale for taxes (See Act "C," hereinafter given.)
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TIME TO SETTLE.
The Legislature empowers and requires me to cause the taxes to be collected and paid into the State Treasury by 20th of April, and upon failure of any Tax-Collector to do so, it is made my duty to issue fi. fas. against each and every .other collector who has failed to settle his account
(See Act "W" passed Aug, 1917, forfeiting 14 of your com-
mission), and to place said fi. fas. in the hands of an officer
for collection. I shall therefore obey the law; and it is strictly enjoined upon you to give the public the notice required by Sec. 1211 of the Code, paragraph 6, at as early a day as practicable, in order that the people may have ample opportunity to pay their taxes, so that you can settle your account with this office at the time required by law. Taxes are a necessity, and must be paid, and it is much easier to collect them before than after December. The law requires the payment of taxes before any other debt (see Code, Sec. 1140). I therefore urge upon you the necessity of so arranging your dates and appointments that you may be able to collect the taxes during the months of September, October and November, and first twenty days in December. I now forewarn you that the law relating to defaulting Collectors will be strictly and rigidly enforced, and the securities on your bond notified if your settlements are not promptly made.
FI. FAS.
You are compelled to place your fi. fas., when issued,
in the hands of the officers provided in sections 1161 and 1165 of Code of 1910. Section 1162 of Code states the amount of your fee for issuing the same, and provides the manner of payment for so doing. The Act of December . 6, 1879, points out the fee of sheriffs, or any other collecting officer, for collecting tax fi. fas.
You are also required by the Act of October 17, 1885, to issue your fi. fas. on the 20th of December against all
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delinquent or defaulting taxpayers in your county, and place them in the hands of' an officer authorized by law to collect them. Said officer is reqtti1ed to enfon:e said executions with~'n ninety days f rom the date they are placed in his hands: (See Acts marked "E " and "F.")
Executions for taxes bear interest from date fixed by law for issuing same. (See Act approved August, 1917.)
Under and by authority of an Act approved February 24, 1877, you can point out property upon which to levy
fi. fas. in certain cases. (See Act marked "D.")
SALE OF WILD LANDS.
You will have to be very careful in your dealings with this class of property, and in order that you may not make a mistake I will point out to you in a few words the law governing such sales. There are two classes of wild land -the returned and the unreturned; and while, as a general thing, you will not have much trouble with the first class, yet sometimes there arise cases where this office has been called upon to stop the sale of such lands, where a manifest injustice to the honest claimant of such lands was about to be committed. . For instance, two or more parties return the same lot of land; one pays the taxes due thereon and the others refuse or fail to pay the ta~ due. You can not sell the land on which the tax has been paid by the one for tax due by the other. You must look for the tax due by the delinquents from other property owned by them, if any can be found. But it is to the second class of such lands that I would call your special attention; and therefore say:
1st. In issuing your fi. fas. against such lands, said fi. fas. must be directed to the sheriffs, and not to the
sheriffs and constables, as in the case of other fi. fas.
2d. Said lands must be advertised NINETY days before selling the same.
3d. YDu must attend the sale of these lands, and when-
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ever a citizen claims that a lot is erroneously advertised, it is your duty to stop all proceedings until the matter car. be investigated.' I will send you blank forms for itemized reports of your sales, and when these are forwarded to this office, the taxes due the State must accompany them. The State has a prior lien upon the proceeds of such sales for her taxes, and this amount must be paid before any other cla-im is settled.
Each lot sold can only be required to bear its own cost, and in no event can I permit the cost .taken from the proceeds of the sale of one lot, where there is an excess over tax and costs, to .pay expense of sale of another lot failing to sell for an amount sufficient to pay the costs of sale.
I ask a carefur' reading of the above instructions in order that you may fully understand your duty and govern yourself accordingly.
The law is plain and simple, and if obeyed will save you and the sheriffs a vast amount of trouble, and this office a great deal of annoyance and letter-writing. (See Acts
marked "J" and "K.")
I desire to call speciaJ attention also to the law requiring the payment .of professional taxes imposed upon practi. tioners of law, medicine or dentistry, or any other profession up.on which a special tax is levied by the State, and charge for the same without paying said special tax.
Read this law carefully and inform all persons interested as 1o its provisions and see that the taxes levied are promptly paid. You will obs.erve that these taxes should be returned to the Tax-Receiver and placed on his digest in the proper columri of said digest and are payable at the time other taxes on the digest are collected. (See Act "M.")
TAX-COLLECTOR'S FINAL SETTLEMENT FOR THE YEAR 1918.
On final settlement each collector should prepare and send up a final settlement of his accounts in accordance with
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the following form, giving in the credit column, in the item "General Tax Paid Treasurer," the date, number and amount of each receipt on said tax from this office:
.. .......... , Tax-Collector of ............ County, in accmtnt with State of Georgia for the year . .... .

DR.

To General Tax (including pro-

fessions) -------------------- $10,000 00

Poll Tax ------------------ 1,225 00

General Tax collected not \on

digest ------------------Poll Tax collected not on

15 00

digest ............... .

30 00- $11,280 00

By Receiver's commissions ______ _ Collector's commissions ____ _ Insolvent General Tax_____ _
Errors in Digest General Tax Defaulters reli~ved General
Tax _____,______________ _
Errors in Polls____________ _
Defaulters relieved Polls ___ _ Insolvent Polls __ :.._ ~ ------ Net Polls paid State Treasurer General Tax paid Treasurer__ General Tax paid Treasurer

CR. 247 50 251 25
2 25 .
7 25
3 45 5 00 15 00 27 00 1,011 00 7,000 00 2,710 00- $11,280 00

This statement shows your final settlement with this office, and should be made out as plainly and as neatly 'as possible; it is an office paper, and, therefore, should be free from blurs and erasures, and SQOUld not be used until you are ready to make your final settlement, when you can fill out the items properly. Be careful, in giving yourself credit on this settlement, not to mix up your receipts (from this office)
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of general tax paid with the receipts of special taxes co!lected

by you under special instructions from this office.

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,FORM FOR INSOLVENT LIST.

I also give you a form for making out insolvent list. The Ordinary or County Commissioners are required to make this list out, but it is well enough for you to know how it should be done. You will observe that it corresponds with the form for final settlement.

State of Georgia. . . . . . . . . . . . . County, Court of-----.

Upon examining the list of insolvent taxpayers, made out from fi. fas. returned "nulla bona" (see Act " H"), errors in digest, and list of defaulters relieved, submitted by Syms Stockwell, Tax Collector for said- county, for year 1918, and it appearing to the court that the same is correct and true, it is therefore ordered that the said Syms Stockwell, Tax-Collector as aforesaid, be, and he is, hereby allowed the following sums as insolvent list, errors, etc., on the State tax, to-wit: Insolvent polls (seven hundred and eight dollars)_$ 708 00 Errors in digest-polls (twenty-nine dollars)_____ 29 00 Defaulters relieved-polls (fourteen dollars)_____ 14 00 Insolvent list-including professions, wild lands
and general tax (twenty-seven 15-100 dollars)__ 27 15 Errors in digest-general tax (thirty-four 35-100
dollars) ----------------------------------- 34 35 Defaulters relieved-general tax (twenty-five 15:..
100 dollars) __________ _: _____ ~ --- -- -- ------ - 25 15 Also, the further sum of sixty-five dollars and twentyfive cents be, and is, hereby allowed the said Syms Stock-
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well as insolvent list, errors, etc., on the county tax for said year.
Given under my hand and official seal this December 20, 1918.
INSOLVENT TAXES.
The law contemplates that the taxes embraced in the insolvent list, and for which the Collector has received credit, should be collected by the Ordinary of the county or County Commissioners, if counties have such (see Code, section 1121), but in many instances the Collectors collect and pay over this tax as the agents, I suppose, of the Ordinary. This however, is not auth?rized by law. Ordinaries or County Commjssioners, as the case may be, are hereby instructed that a statement should invariably accompany the payment of all insolvent taxes into the treasury, showing this fact, and a corresponding report should be sent to this office.
FORMS.
Blank forms for insolvent. list, ascertaining net .poll tax, final statement and others will be sent out from this office, and must be used by Collectors. When you need a form of any kind, write to me for it, and I will send it to you rather than have you make them out on your own forms. This will save much worl{ in this office.
TAX-COLLECTORS MUST MAKE MONTHLY REPORTS AND SETTLEMENTS.
By an Act of the General Assembly of Georgia, approved December 24, 1896, all Tax-Collectors of the State are required to make sworn monthly reports in duplicate} beginning on the first Monday in October, 1897, one to be furnished to the Comptrollt>r-General and one to the Ordi-
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nary or County Commissioners of their respective counties, or such other officer as may have the supervision of the revenues of their counties. Blank forms on which to make reports will be sent you. At the time of making these . monthly statements, Tax-Collectors must pay the amount shown to have been collected for State taxes into the State treasury, or such banks as are designated by the Governor as State Depositories, and the county's part of said taxes to the County Treasurer. Any failure to make these returns and settlements forfeits the Collector's commissions. (See Act marked "N.")

TIME AND MANNER OF MAKING YOUR FINAL SETTLEMENT.

I am confident that the law imposes nothing upon you unreasonable when it names a day as a limit to the time when- your account must be closed, and the reasons, so often given by the Tax-Collectors to this office, asking that their time be extended beyond the time fixed by law-"that the people are hard pressed and money scarce''-is an evidence of the correctness of the law. We are essentially a farming people, and our proouce is generally ready for the market during the months of September, October and November, and the best time to collect the taxes is when the taxpayer has the means to pay it. I again say to you, therefore, that you must settle your account at the time prescribed by law (see Act "A," section 17), or show some providential cause why yqu can not do so. Otherwise 1 shall issue fi. fas. with penalty attached, as required by section 1187 of the Code:

The law requiring Tax-Collectors to make schedules of

all defaulters failing to make returns to the Tax-Rece~vers,

and furnish the Comptroller-General and Ordinary of their

county with one copy, will be rigidly enforced, and I would

suggest that you read this law carefully. See section li27

of Code.



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All papers necessary to a settlement of your tax account must be sent to this office, and must be made out on the torms sent you from this office, properly receipted or approved by those whose duty it is to receipt and approve the same. All State taxes, including poll-taxes, must be sent to State Treasurer, advising him what amount is general taxes and what poll taxes.
A g reat deal of unnecessary trouble is given this office because many Collectors disregard instructions in this particular. You know, or should know, how much is general tax and how much poll tax when you make your returns, and can easily notify the Treasurer and this office.
In writing to this office, give your name in full, your postoffice, and the county for which you are Tax-Collecto_r.
Whenever you are in doubt upon any point relative to your duties as Collector, I will cheerfully give it, and you must not hesitate to write for information. I am always ready and willing to co-operate with you in the collection of the State revenue.
In giving your receipts, for special taxe.>, you will give same not for one year from date of payment, but for the fiscal y~ar 1918, which ends on the 31st of December of each year.
This office is put to much trouble by Tax-Collectors making remittances of these taxes to the State Treasurer and afterwards forwarding their sworn quarterly reports, and again by sending in their reports and weeks afterwards remitting taxes to the Treasurer. In order that this may not be the case, and that you may know what is required of you, I give below the law regulating the collections and reports, which is as follows:
Be it enacted by the General Assembly of Georgia, That from and after the passage of this Act, it shall be the duty of Tax-Collectors of this State to make quarterly returns to the Comptroller-General under oath, to be administered by any qualified officer, of special taxes collected by them,
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except those given in and entered upon the Receiver's digest, setting forth in said return s the names of all persons or companies paying such taxes, when 1_)aid, for what purpose, and the amount thereof.
By reading this Act you will observe that it is your duty to make these reports quarterly (such reports being made under oath ) of the special taxes collected by you.
These reports must be made whether you collect anything or not, so that they may be filed in this office as required by law .
All persons engaged in any business taxed specifically are required to register their. names and place of business as well as the kind of business, with the Ordinary of the county in which they may desire to do business, as will be seen by refere11ce to section 5 of the Tax Act of 1909.
Your commission for collection of' these special taxes, which you are authorized to deduct from amounts collected, is ten per cent.
Blanks on which to make your quarterly reports are sent by me with these instructiOt1s, and if at any time you should need others, write me and I will cheerfully furnish same. Trusting that you will give these instructions a .patient and car efu l readin&", and that you will be prompt and energetic in the discharge of the duties imposed upon you, I am, ve ry respectfully,
\ i\TM. A. WRIGHT., Com ptroller-G eneral .
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ACT A.
GENERAL TAX ACT

TAX FOR SUPPORT OF GOVERNMENT, ETC.

No. 274.

An Act to annually levy and collect a tax for the si1pport

For support of the gov. ernment.

of the State Government and the public institutions; for educational purposes in instructing children in the ele-

For payment mentary branches of an English education only; to pay

of bonds.

the interest on the publ-ic debts; to .pay maimed and indi-

gent 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 tax-

ation; to prescribe the methods of collection and of ~ecei~ing said taxes; to prescribe the methods of ascer-

taining the property of the State subject to taxation; to

prescribe questions to be propounded. to taxpayers, and

to provide penalties for violations thereof, anti for other

purposes.

Ad valorem ta.x for payment of bonds.

SECTION 1. Be it enacted by the General Assembly o the State of Georgia, That from and after the passage of this Act, the Governor, by and with the assistance of the Comptroller-General, be authorized and empowered annually, 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 hundred thousand dollars ($100,000.00) as a sinking fund to

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pay off and retire the valid, outstanding bonds of the State as they fall due as required by Article 7, Section 14, Paraaraph 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 th erefrom shall be applied to paying off the valid bonds of the State as they may mature.

The said amount so raised in the year 1910 shall be Cancejla.-

ap plie d

to

paying

off

and

retiring

the

valid

bonds

o:f

the

tlon of bonds.

State maturin g in 1912, that raised in 1911 to payment of

bo nd~ maturing in 1913, and so on continuously. All bonds
retire~ under the provisions of this Act shall be cancelled

and st~mpecl with the words "sinking funds" by the Treas-

urer abel fil ed in his office. In addition to the foregoing levy -

the Goyernor by and with the assistance of the ComptrollerGenera], shall also levy and assess such additional rate of General tax.

tax on J 1e taxable property of this State as may be necessary
to mee t ~h e appropriations of the General Assembly of Geor-

gia fo r e\tch successive year. The aggregate ad valorem tax

levy in at1y on e year not to exceed the tax rate limit fixed

by the Constitution of this State.

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 :!!peel no e,ery year afte r the passage of this Act, beginning in 1910. taxes.

F irst. Upon each and every male inhabitant of the State, betw een the ages of twenty-one and sixty years on the days fixed for the return of property for taxation, a poll tax of one dolla r ($1.00) which shall be for educational .purposes in, instructing children in the elementary branches of an Poll tax. En glish education only; provided, this tax shall not be
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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-

Protesslons.l ts.x.

cine, osteopathy, dentistry, 'and upon each and every veteri-

nary surgeon, optician, architect, public accountant, chargipg

' for their services as such ; upon every civil, mechanical

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

the sum of ten dollars.

Presidents of Corpora tlons.

Third. Upon the president of each ex~ress, tele raph,

telephone, railroad, street railroad, steamboat or navi ation

company, electric light, sleeping car company, pala e car

company, building and loan association, investment a1li loan

j company, gas company, water power company, doini busi-

n"' ;n th;, State, the wm of ten doll"''

.

Fourth. In case the president of any company or companies enumerated in preceding paragraph does ?bt reside Agents ot in this State, then in such case the general agent, superinCorporations tendent or other person or offi:cial in charge of the busines~ of such companies who resides in this State, shall be re quired to pay this business or professional tax of' ten dollars , and no municipal corporation or county authorities shall
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levy an additional tax on the professions and officials enumerated in paragraphs 2d, 3d and 4th, above set forth, either as a license tax or fee ot,herwise ; provided, that no professional tax or license shall be required of any indigent or disabled Confederate veteran on the pension roll of the State.

Artists.

Fifth. Upon every daguerrean, ambrotype, photographic and similar artists, ten dollars in each county where they carry on business of making pictures, or securing negatives for pictures to be finished elsewhere.
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Sixth. 1l/pon each person, firm or corporation engaged

in the business of making abstracts of titles to property in
cities or to~ns of 20,000 inhabitants or over, $50.00; in

oArbtsittrlaecst.ors

cities or towns of 10,000 inhabitants and less than 20,000, . I
$25.00; and 111 cities and towns of less than 10,000 inhabi-

tants, $10.00. \ Provided, this tax shall not bf required of

attorneys-at-la* who have paid theprofessional tax required

of them by Paragraph 2 of this Section.

Seventh. Up\ n every pers'On, firm or corporation carry- Auctioneers.
i. ing on the busin\ ss of an auctioneer, twenty~five dollars in
each county in w~ich they may auction the sale of property or carry on such siness. Provided, That this Paragraph shall not be constr eel to apply to any administrator, executor, or guardian clisposi g by auction of the property of the estate of w'<d, they cepc\ ent, oc to Confedecate 'oldieC'.

E ighth. Upon evy y agen~ .o.f, and upon every dealer

in , and upon every person solt~Ibng orders for the sale of,

Salesmen or
automobu.es,

or purchase of automo iles or other self-propelling vehicles, etc.

the sum s set out below, or each agency, or place of business,

or where a sale or sale are made.

In each county with a population of less than twenty

th ousand, $25.00.

In each county with population of more than twenty

thousand and not exceecl'ing thirty thousand, $50.00.
In each county with \a .population of more than thirty

thousand and not exceechng fifty thousand, $75.00.

In each county with a p1pulation of more than fifty thous-

and and not exceeding seventy-five thousand, $100.00. 1 In each county with a P,opulation of more than seventy-
fi ve thousand and not e~ceeding one hundred thousand,

$150.00.

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In each county with a po~ulatiou of more than one hun-

dred thousand and not more than one hundred and fifty

thousa nd , $200.00.

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In each county with a population exceeding ne hundred

and fifty thousand, $250.00.

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Population in each instance to be determi ed from the

census of the United States for 1900.

Amusement Parks.

Ninth. Upon every amusement park ope ted, owned or leased by any individual, firm, company or crporation other than baseball, football or bicycle parks, ereinafter mentioned, where two or more amusement dev ces or resorts or attractions are operated and an admission :ee is charged for any one or more of the exhibits, resorts, .r attractions, the sum of two hundred dollars; provided, t 1s paragraph shall not be construed to exempt or relieve an individual device, resort, amusement or attraction located in said park from the payment of any specific or license ax herein imposed.

Owners or lessees of athletic J>arks.

Tenth. Upon the proprietor, owner or lessee of any park or place where baseball, football or a y other similar game is played, or where bicycle races or contests are held, and where admission fees are charged fifty dollars for each
i' park or place; provided, that in citi s or towns of less than
fifteen thousand inhabitants, tl-ie ense tax sh<ill be only twenty-five dollars for each park r place, and in cities or towns of less than three thousand inhabitants, five dollars per annu_m shall be charged. Pro 'ided, that the tax in this Paragraph shall apply only to thosf parks or places wherein professional games are played or/professional contests are held.

Dealers In bicycles.

+ Eleventh. Upon every bicycl dealer selling or dealing
in bicycles, either at wholesale retail, for themselves, or upon commission, or consignmeyt, shall pay the sum of ten dollars for the fiscal year or pa!['t thereof, to be paid to the
I
tax~collector of the cot:nty ~t ~he time they may commence busmess. Dealers selhng b1crcles at more th'an one place shall pay said license. for each place of business where bicycles are solei. All unsolcl I icycles bel onging to dealers
I
I
22

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

Twelfth. Upon every keeper, owner or lessee of any

pool, billiard or bagatelle table kept for public use, whether

Gaming; tables.

in hotel, saloon, or any other public .place, fifty dollars for

each table.

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 DeaJers In
cigarettes.
or cigarette tobacco in connection with any other purchase or transaction, or who may keep in their places of business any of said articles, whether principal stock in trade or sold or given away, or furnished directly or indirectly with art icles, or kept in his or her place of business or elsewhere accessible to his or her customers, twenty-five dollars for each place of business.

Fourteenth. Upon every mercantile, commercial and collecting agency, and all other agencies of like character, one Mercantile hundred dollars in every county wherein they have estab- agencies. lished, or may establish, an office or branch office in this Sta t e.
Fifteenth. Upon each and every person doing detective work, or engaging in the business of a detective for hire
Detectives.
or compensation, the sum of ten dollars for each located office established in this State, and if no established office then said tax shall be required in each county in this State wherein any detective may do or offer to do detective work.

Sixteenth. Upon each and every electric show or exhibi-

tion of moving pictures, or illustrated songs, and each place Moving pic

wher e

vaudeville

performances

are

given

either

with

or

tures and vaudevllle.

without el ectric shows or moving pictures, the sum of ten .

23

dollars per month for each pJace of business, (the same amount of tax shall be required for a part of a month where they may operate or exhibit for a less period.) This tax must be .paid monthly in advance.

Seventeenth. Upon each agent, person or firm negotiating Loan agents. loans and charging therefor any fee, commissions or salary,
either from the lender or the borrower, the sum of ten dollars in each county in which he or they may carry on business; provided, the provisions of this Section shall not apply to attorneys-at-law Of this State who have paid their professional taxes.

Local Insur- Eighteenth. Upon each and every local insurance agent ance agents. or firm of agents doing business in this State, and upon
each and every solicitor or sub-agent for any resident or non-resident company doing business in this State, the sum of ten dollars for each county in which they shall transact or solicit insurance business. -

Traveling insurance agents.

(2) Upon each and every traveling or special, or general agent of any life, fire, or accident or fidelity, or casualty insurance company, doing business of insurance, fidelity, casualty or accident in this State, the sum of fifty dollars. which license tax must be paid in advance before any such traveling, special or general agent shall be authorized to act as such agenf for any of such companies. Said tax to be paid by said agent to the tax collector of the county of his residence. Provided, that railroad ticket agents selling accident insurance tickets shall not be deemed insurance agents in the sense of this Paragraph.

(3.) Upon each and every traveling or special or general

Assessment, Industrial or

agent of

an

assessment life

insurance

company,

and

upon

sick benefit and live

every traveling, special or general agent of an industrial life

.stock insur.ance com-

insurance company, and upon every traveling, special

!Panies.

agent of a sick benefit insurance company, and upon every

traveling, speciai or general agent of a live stock insur-

24

ance company, doing business in this State, whether for resident or non-resident company, the sum of twenty-five dollars to be collected and paid in the manner provided above for other insurance agents.

(4). And upon every agent of a matrimonial, natal or Matrimonial

nuptial company, the sum of one hundred

dollars

for

ea ch

and natal compan ies.

county in which they shall do, or offer to do, business.

Nineteenth. Upon each emigrant agent, or employee or

employees of such agents, doing business in this State, the

E migrant agents .

sum of five hundred dollars for each county in which such

agent or employee may conduct, or offer to do, business.

Twentieth. Upon every person who may contract for,

or engage in, the business of fitting up or erecting lightning

Lightning rod agents.

rods in this State, the sum of fifty dollars for each county in Act which he may contract for, or erect, or put in place any A m ended lightning rod or ro ds, upon any structure or building Aug., 1918.

therein.

And

it

shall

be

the

duty

of

the

tax

collector

to

T ax $ 20.00, Payable to

whom the tax

is paid

to

issue

to

the person .paying same

a

Comp-Gen. a nd not Tax

license receipt showing such payment.

Collecto r .

Twenty-first. Upon the owner, manager , keeper or

le ssee of any merry-go-round, or flying horses, and of flying

Merry-gorounds, etc.

sw ings, or human roulette, or similar devices run by ma-

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

si milar contrivance kept for gain, either directly or indi-

rectly, tw enty-five dollars for each place of business in this

State, or for each place where operated.

Twenty-second. Upori the owner , manager, keep er or les-

see of any ten-pin alley, or box-ball alley, or bowling alley,

Ten -pin alleys , etc.

or any alley of like character, kept for gain and for public

play, twenty-five dollars for each place of business in this

State.

Twenty-third. Upon the owner, manager, keeper or Shooting
ga lleries,
lessee of shooting gallery or booth or place where any kind etc. of fire-arms are used, firing or shooting at any kind of a

25

target, or targets, kept for gain, twenty-five dollars for each place of business in this State.

Skating rinks, etc.

Twenty-fourth. Upon the owner, manager, keeper or lessee of any skating rink in this State where any fee or charge is made for admission, for the use of skates or for skating, or for any other purpose, if in or within two miles of the corporate limits of any city or town containing twenty thousand population or over, the sum of one hundred dollars for each place of business.

(2.) If in or within two miles of the corporate limits of any city or town in this State having a population of under twenty thousand and not over ten thousand, the sum of fifty dollars for each place of business.

(3.) If in or within two miles of the corporate limits of any city or town in this State having a population under ten thousand and over five thousand, the sum of twenty-five dollars for each place of business.

(4.) If in or within two miles of the corporate limits of any city or town in this State having a population of five thousand or less, the sum of ten dollars for each place of business.

Gaming tables, ma chines, etc.

Twenty-fifth. Upon the owner, manager, keeper or lessee of any table, stand, machine or place for the performance of any kind of a game, not prohibited by law, and upon any rack or booth or place for pitching or throwing rings at canes or knives, or other things of value, or any table, or stand for rolling balls fDr play or for the sale or disposition of prizes, unless 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 put in use.

Twenty-sixth. Upon every peddler and traveling yen-
Peddlers of
medicines, dor of any patent or proprietary medicine, or .remedies, or
etc.
appliances of any kind, or of special nostrums, ;r jewelry,

26

or stationery, or drugs, or soap, or of any other kind ot merchandise or commodity whatsoever (whether herein enumerated or not) peddling or selling any such goods, wares, medicines, nostrums, remedies, appliances, jewelry, stationery, soap, drugs, or other merchandise, fifty dollars in each county where the same or any of them are .peddled, sold, or offered for sale.

(Note)-The Supreme Court has held that only peddlers of the articles specifically mentioned in this paragraph are subject to the tax

Twenty-seventh. Upon every peddler of_ stoves or ranges for cooking purposes, t~o hundred dollars in each county

Peddlers ot stoves, etc.

in which he may do or offer to do, business or sell such

article.

(2.) Upon every peddler of clocks, two hundred dollars Peddlers of
clocks.
for each county wherein he may sell or offer for sale any clock.

(3.) Upon any traveling vendor of any patent churn, Peddlers of

or patented fence,

or patented

agricultural or farm

impk-

churns, tools, etc.

ment or tool, or any other patented article, twenty-five

dollars for each county in which they may sell or offer to

sell any one 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 crafts.

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-eighth. Upon every company of traveling traders,

Traveling

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

sient,

traveling

persons

or

firms

engaged

in

trading

or

fortune tellers.

selling merchandise or live stock of any kind, or engaged

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

where they carry on either kind of ,business herein men-

27

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 sufficient evidence of the same, ih any county of this State, to relieve such person of such tax.

Fortune tellers.

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

Peddlers on railroad trains.

Twenty-ninth. Upon all persons, companies or corporations carrying on the business of selling books, magazines, papers, fruits, confections, or other articles of merchandise on the railroad trains in this State, two hundred dollars, and no county or municipality shall have authority to levy any .tax for the privilege of carrying on said business.

Corporations.

Thirtieth. All corporations incorporated under the ,laws of Georgia shall, except those that are not organized for 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 ~nd not over $1,000,000, $150.00.
Corporations with capital over one million, $200.00.

28

The tf x required by this Paragraph to be paid to the

tax collector of the county where such corporation has its

home { ffice or place of business. And the payment of this

:;nn tax

relieve such cor~orati~n _rom the p~yment of said

in tax any other county m which 1t does busmess. And to

that end the tax collector shall furnish such duplicate re-

ceipts as may be needed for authorized agents of the cor-

porations in other counties in this State.

Thirty-first. Upon every agent or representative of

~nv foreign or non-resident corporation, said agent -or repre-

Foreign corporations.

sentative having a place of business or office in this State,

in addition to all other taxes now required of 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 tqe corporations represe-nted by

them, as specified in the preceding Paragraph of this Section

(wherein is fixed the license or occupation tax required of

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 Comp-

.troller-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 dui)licate 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 corpora-

tion or agent of any other liceuse or occupation tax what-

ever. Provide c~, that this and Paragraph No. 30 of this

zg

Sect1-0n sh aII not appIy to m. surance compam.e-s or machine companies which are separately taxed

\to sew.mg
i~ other

Paragraphs of thi.? Act. Provided, further, that all t\turns

by corporations, resident or non-resident, must be T ade

under oath, and when any corporation paying this license

or occupation tax requires or demands more than two ddpli-
l!j
ca te certificates for agents, then such corporation shall \pe required to pay an additional fee of one dollar for each dup\~

cate certificate, or receipt, over and above the first tw\

required.

Thirty~second . Upon every manufacturer of tobacco, and

npon every wholesale and retail dealer in tobacco, who re-

I,.

Manuracturers of

deems, or offers to redeem, any tags or labels sold or dis-

and dealers

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.

NOTE-The Supreme Court of this Stat e in the case of

U. S. Cigar Stores Co. vs. Stewart, T . C. , has held this Par-

agraph void. .

Typewriting machines.

Thirty-third. U pon every manufacturer of, or wholesale or retail dealer in, or agent for the sale of any typewriter or typewriting machine, twenty-five dollars for each place of business in this State.

Cash reg.
i"ter~

Thirty-fourth. Upon every manufacturer of, or wholesale dealer in, or agent for the sale of any cash register, one hundred clollars for each place of business in this State.

Adding machines .

Thirty-fifth. Upon every manufacturer of, or wholesale or retail dealer in, or agent for the sale of any adding. machine, or calculating machin.e, the sum of one hundred dollars for each place of business in this State.

Weighing scales.

Thirty-sixth. Upon ever y manufacturer of, or wholesale dealer or retail dealer in, or agent for the manufacture of any weighing scales, or scales for calculating weights, or prices of commodities weighed, twenty-five dollars for each place of business in this State.
30

Thirty-seventh. Be it furth er enacted , That after Decem

ber 31, 1909, there shall be levied on all persons and com-

panies carrying on in this State the business of manufactur-

"Sort drinks,"

incr or selling by wholesale, or distributing from any depot, etc.

b

car, warehouse or agency any carbonated waters or syrups,

or other articles to be used in carbonated waters, or intended

to be mixed with or blended with carbonated waters, or to

be sold as soft drinks (not including imitations of beer, wine,

whi skey, or other intoxicating liquors), an occupation tax

fo r the privilege of carrying on said business at the end of

each quarter an amount equal to one-fourth of one per cent.

on the gross receipts from said business, in this State, for

sai d quarter. Within (3) three days from the end of each

quarter of the calendar year each person or company en-

g-aged in said kinds of business shall make returns, under

r1ath , to the Comptroller-General of the State showing the amount of said gross receipts with a detailed statement of

the parties from whom said receipts are received. In case

of a corporation, the returns shall be made on oath by the

president, if a resident of this State, and if the president is

not such res ident, by the officer or person iri charge of the

busin ess of said corporation in this State. Upon failure of

any person required by this Section to make s.uch return

within ten days after the expiration of such quarter, he shall

be guilty of a misdemeanor, and shall be liable to indictment

and be punished as now provided in cases of misdemeanor.

Upon the making of such quarterly return, the company or

person li able to said tax shall pay the same to the Comp-

troll er-General, and upon failure to pay the same, the

Com ptroller-General shall issue an execution for said tax

aga in st the property of the person or company liable to said

tax. If no returns be made, the Comptroller-General shall

ascertain the amount of said gross receipts from the best

information in his power and asse~s the tax accordingly,

after giving the company or person liable to said tax at

least five days notice of the time of assessing said tax and

31

1ss ue his execution accordingly against the .person or corporation carrying on said business. Any person, company or agent of the same carrying on any kind of business specified in this Section, after failure to pay the t<tx herein levied for any preceding quarter during which he or it was liable to tax, shall be guilty of a misdemeanor. It is hereby enacted that all said taxes received or collected under thi~ Section shall be paid into the State Treasury.
It is also enacted, That any person or company paying the tax herein levied, shall be relieved of any and all occu- pation tax or license fees to the State under existing law on or for the kind of business specified in this Section. .

Soda foun-
tains.

Thirty-eighth. Upon all persons, firms or corporations

running or operating soda fountains in this State, the sum

of five dollars on each draught arm or similar device used

in drawing carbonated water.

'

Agents ot packing houses.

Thirty-ninth. Upon every individual, agent, or firm of agents of any packing house; and upon anJ; and every individual, agent, or firm of agents of any person, firm 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 therein with a population of thirty thousand (30,000 ) or more; and one hundred dollars ($100.00 ) for each place of business in each .county having a city with a population of less than thirty thousand and not less than fifteen thousand; $50.00 for each place of business in each county with a population of ten thousand and not less than five thousand, and $10.00 for each place of business in a county having a town of less than five thousand population.

Itinerant

Fortieth. Upon ev.ery itinerant doctor, dentist, op- ,

clocrors and

specialists. tician, veterinary surgeon, osteopat,hist, or specialist of

any kind traveling and doing business in this State, th e

32

sum of ten dollars for each county in which they may practice or do business; p1ovided, that the provisions of this Paragraph shall not apply to persons whose fixed place of business is in any county of this State, and who have paid the professional tax required by P aragraph 2 of Secti on 2 of this Act. Provided, ftwth er, that if any such itinerant doctor, dentist, optician, veterinary surgeon, osteopathist, or specialist shall peddle, or sell any drug, medicine, remedy, appliance, spectacles, glasses, or other goods, in connection with the practice of his profession, he or they shall be subject to the tax required of peddlers or traveling vendors of patent or proprietary medicines, nostrums, etc., by Paragraph 26th of Section 2 of this Act, to-wit: Fifty dollars in each county where they may sell or offer to s~ll any such articles.
Forty-first. Upon each and every dealer in pistols, or Dealers In in toy-pistols which shoot cartridges, or who deal in pistol -.teapons. cartridges, or rifle c3;rtridges, or dirks, bowie knives, or metal knucks, twenty -five dollars for each place of business in this State.
Forty-second. Upon each and every person, firm or cor- Billiard ta poration, for himself or as agent"' for resident or non-resident ble~. etc. owner, who keeps or holds for hire, or for sale, any billiard, pool or other table of like character, one hundred dollars for each place of business in this State.
Forty-third. Upon every person or firm carrying on
Pawn-
the business of a pawnbroker, two hundred dollars for each brokers. place of business in this State; and if any such pawnbroker shall sell or offer for sale (or exposure in his place_of business) any pistol, pistol ,or rifle cartridges, dirk, bowie knife, or metal knucks, whether sold as unredeemed pledges or otherwise, he shall also be held subject to and required to pay the license tax required of the dealers in such articles by Paragraph 41 of this Section of this Act.
F ort Y-f ourth. 0 n every bottling plant, bottling sof t )b3eovtetlriangges: drinks or beverages of any character whatever, which
33

said plant operates a machine for filling, capping, corking or sealing bottles of any style or character, the sum of twenty-five ($25.00) doll~rs per year for each of such machine.s having one filling head; seventy-five ($75.00) dollars for each of such machines having two filling heads; one hundred and twenty-five ($125.00) dollars for each of such machines having three filling heads, and fifty ($50.00) dollars for each additional filling head on such machines as may have more than three heads.

Slot machines.

Forty-fifth. Upon every slot machine operated, used or kept in this State, wherein is kept any article to be purchased by depositing th~rein any coin or thing of value, and for which may be had any article or merchandise whatsoever, the sum of two and 50-100 dollars for each machine for each county where operated, used, set up, or kept.

Slot machines. Shows.

(2.) And upon every slot machine wherein may be seen any picture; or any music may be heard by depositing in the machine any coin or thing of value, and every weighing machine or scales ; and every machine making stencils by the use of contrivances operated by slot wherein imy coin or other thing of value is to be deposited, the sum of five .do!Jars for each machine in each county where set up, operated, or used; provided, that not more than seventy-five dollars shall be required of any one person in any one county under this Section.
Forty-sixth. Upon all shows and exhibitions (except such as histrionic, musical, operatic and elocutionary and cir- ; cus companies) and upon each side sh()w 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 companies.

Forty-seventh. Upon -every circus company, or other companies giving such exhibitions, beneath or within a canvas enclosure, advertised in print, or by parade in any manner
34

hatsoever as a circus menagerie, hippodrome, spectacle or :how 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 thousand 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.

Forty-eighth.

Upon every dog or pony show or horse

Dog and pony show.

show where the entire show is exclusively an exhibition of

trained or educated dogs, ponies, or horses and monkeys,
or a combination of any oi 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.

Forty-ninth. Upon every midway combination of small

shows, or street fair, or street carnival, the sum of ten dol- Midway

lars each week, or fractional part thereof, for each sepa-

shows and street fairs.

rate tent, enclosure, or place, where an admission fee is

charged or collected, either directly or indirectly, to witness

or hear any performance, or where anything may be exhib-

ited for admission or -ticket. And upon every merry-go-

round or flying horse, accompanying any midway combina-

tion, street fair or street carnival, the sum of twenty-five

J

dollars in each city or town in this State in which it does

business, or in each county where they may operate outside

the limits of any city or town in this State.

Fiftieth. Upon every person or firm engaged in the

.

busm ess of buymg or se11m g real estate on comm1.ss1on, or aRgeeanltes.state

as agents renting real estate, the sum of ten dollars for each

county in which he or they may conduct said business. And

35

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.

Dogs taxed as property.

Fifty-first. All dogs are her eby made p ersonal property and shall be given in and taxed as other property of this State is given in and taxed. Such tax to be enforced by levy and sales as other taxes are collected, and not to interfere with the imposition and collection of any municipal taxes on dogs, whethe!:_ such dog or dogs be owned by the tax . payer, his wife or minor children.

Mowing
machines, etc.

Fifty-second. Upon every manufacturer of mowing machines, reaping and binding machines or gas engines, selling 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~ mowers, reapers or binders or gas engines, selling machines or gas engines manufactured by companies that have not paid the tax herein shall pay one hundred ($100) dollars, the same to be paid to the ComptrollerGeneral annually, at the tirrie of commencement of busin~ss; and to be known as a License fee for !he privilege of doing business in this State.. All companies and others paying this license fee shall, at the time of payment of same, furnish the Comptroller-General with a list_ of all agents authorized to sell mowers, reapers, binders or gas engines of their manufacture, or under their control, and shall pay to said Comptroller-General the sum of ten ($10.00) dollars for each of said agents for the fiscal year or fractional part thereof for each county in which said agent may do business. Upon the payment of the said ten ($10.00) dollars, the Comptroller-General shall issue to each of said agents a certificate . of authority to transact business in this State. Before commencing business under this Act, all such agents shall be required to register . their names with the Ordinaries

36

of those counties in which th ey intend to do business and shall exhibit to said Ordinaries their license from the Comptroller-General. Wholesale and retail dealers in mowers, reapers, binders or gas engines shall be required to pay the tax provided herein for each manufacture of the above machines sold by them., except the manufacture of such companies as -have paid the tax required by this Act. All unsold mowers, reapers and binders and gas engines, belonging to mowing, reaping or binding machines or gas engine dealers or their agents, in possession of said companies, dealers, their agents or others, shall be liable to seizure and sale for the payment of such fees, - ltcense or tax. None of the provisions of this Section shall apply to licensed auctioneers selling second hand machines or to officers of the law under legal process, or to merchants buying and selling machines or gas engines on which a license tax has been paid as herein provided and who keep the machines or gas engines and sell- and deliver them from their place of business. Any person who shall violate the provisions of this Section shall be liable to indictment for a misdemeanor and on conviction shall be punished as prescribed in Section 1065, Volume 2, of the Code ofl910.

Fifty-third. Upon ever y company, firm o'r individual

compiling

a

city

directory

or

directories

of

any

character

City dlrec. tortes.

and selling the same or supplying the same on subscription

the sum of fifty ($50.00) dollars.

Fifty-fourth. In all cases in this Section wher e population controls the amount of tax or license fee to be paid, the census report of the Federal Government shall govern.

SEc.. 3.. Upo~ every sewing machine company selling

or dealmg 111 sewmg machines by itself, or its agents in this

St~te,

and .all

wholesale

and

retail

dealers

in

sewing ma-

Sewing machines.

chmes, selh.ng machines manufactured by companies that

have not pa1cl the tax herein shall pay three hundred dollars

for each fi scal year or fractional part thereof, to be paid to

37

'

the Comptroller-General at the time of .commencement of business ; ,and said companies or dealers shall furnish 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 company. Upon the payment of said additional sum the Comptroller-General shall issue to each of said agents a certificate of authority to transact business in this Stat~ . Before doing business under this Act all sewing . tpachine agents shall be required to register their names with the Ordinaries of those counties in which they intend to operate, and exhibit to said Ordinaries their license from the Comptroller-General, and to keep such license posted on their vehicles, or at their place of business. Wholesale or retail dealers in sewing machines shall be req'!ired to pay the tax provided herein for each manufacture of sewi,!!g machines sold by them, except the manufacture of such companies as have paid the tax required by this Act. All unsold sewing machines belonging to sewing machine companies; dealers or their agents, in possession of said companies, dealers, their agents or others, shall be liable to seizure and sale for payment of such fees, license or tax. Any person who s.hall violate the 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. None of the provisions of this Section shall apply to licensed aucti<,:meers, selling second hand sewing machines, or to officers of the law under legal process or to merchants buying and selling machines on which a. license tax has been paid as herein .provided, and who keep the said machines and sell and deliver them at their place of business, such sales not being on commission; provided, that if said merchant shall employ an agent or agents to deliver or sell the machines, the provisions of this Section shall apply to said agent or agents,
38

SEC. 4. Be it further enacted by the authority aforesaid,

That the taxes provided for in paragraphs 1, 2, 3, 4, and 51

f Section 2 of this Act shall be returned to the receiver of

0



tax returns in the county of the restdence of the person

Tax returns and payments.

liable to such tax, and shall, by the receiver, be entered upon

his digest of taxable property. All the other taxes enumer-

ated and set forth in Section 2 of this Act shall be returned

and .paid to the tax collectors 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 31, Section 2, which must be paid to the

Comptroller-General.

SEc. 5. Be it further enacted by the authority aforesaid, That the taxes provided for . in this Act shall be Registration
of business
paid in full for the fiscal years for which they are and payment
of tax.
levied, to the tax collectors of the counties where such vocations are carried on at the time of commencing to do business, except such as are by this Act made payable to the Comptroller-General. Before-any person shall be authorized to open up or carry on said business they shall go before the Ordinary of the county in which they propose to do business and register their names, the businesi:l they propose to engage in, the place where it is to Oe conducted, and they shall then proceed to pay their tax to the collector. And it shall be the duty of said Ordinary to immediately notify the tax collector of such registration, and at the end of each quarter furnish the Comptroller-General with a report of such special tax registration in his office. Any person failing to register with the Ordinary or having registered, fails to pay the special tax as herein required, shall be liable to indictment for misdemeanor and on conviction shall be fined not less than double the tax or be imprisoned as prescribed by Section 1065 of Volume 2 of the Code of 1910 or both in the discretion of the court. One-half of said fine shall be applied to the payment of the tax, and the other to the fund of fines and forfeitures for the use of the officers of the court.

39

Insurance com panies.

SEc. 6. B~ it further enacted by the authority aforesaid, That all foreign and home insurance companies, doing business in this State shall pay one percentum on all premiums, in money or otherwise, received by them, upon the gross receipts of such insurance companies on business don.e in the State for the year.
(Provided, This shall not include return premiums on cancelled policies.)

Tax returns by home Insurance
.compani es.

(2.) Be it further enacted by the authority afo resaid, That every fire insurance company and life insurance company incorporated under the laws of this State and doing business on the legal reserve plan, shall be required to return for taxation all of its real estate as other real estate is returned, and all of the personal property owned by such company shall be returned as other personal property is returned for taxation, and the ~alue of the personal property owned by it shall be ascertained in the following manner:

From the total value of the assets held by the company both real and personal, shall be 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 policyholders: the remainder shall be the value of the personal -propertv Qwned by and taxa,ble against such company.

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

Investments That whene~er any insurance company, doing business in

and loans by insurance

this State, shall make it appear by proof satisfactory to the

companles. insurance commissioner 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, property situated in this

State and taxable therein, loans secured by liens on real

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

40

ance policies issued by such company on livts 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 company shall be as much as three-fourths of the total assets of such company, then said .premium tax shall be abated or reduced to one-tenth of o_ne percentum upon such gross re-
::eipts of such company.

SEC. 7. 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

Tax return of building

receiver of the county where such associations are located,

and loan associations.

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 re-

ceiver of that county.

SEc. 8. Be it further enacted by the authority aforesaid ,

That all foreign and home fidelity guarantee companies, or

other companies furnishing bonds or similar associations Fidelity and

doing business in this State, shall pay

one per cent. of all

guarantee companies.

premiums in money or otherwise received by them and the

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. 9. B e it further enacted by the authority aforesaid ,
Returns of
That the president, superintendents or agents of all manu- manufactur-
ing m:id
facturing and other companies, whether incorporated or not, . other comother than rai lroad, telegra.ph, telephone, express, sleeping pa!1ies. and palace car companies and such other companres as are required to make return of the value of their franchise to the Comptroll er-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

41

prescribe the method for the return and payment of said taxes" and all persons and companies conducting business enterprises of -every nature whatsoever, shall refurn 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 lirie, 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-the main bu~ldings containing the machinery, or most of the main buildings ; provided, further, that all persons, companies and corporations, not excepted above, conducting any business enterprise upon realty not taxable in the county in which such persons reside, or the office of the company or corporation is located, shall return for taxation their stock of merchandise, raw 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 prosecution of said business enterprise on hand at the time for the estimation of property for ,taxation, including all personalty of whatsoever kind connected with or used in such enterprise in any manner whatsover, in the county in which is taxable the realty wherein such business enterprise is -located or carried on; Provided, further, that th~ agent in this State of any person, firm or corporation, resident without this State who shall have on hand for sale, storage, or otherwise, as such agents, merchandise or other property, including money, ~otes, accounts, bonds, stocks, etc., shalL 'return the same for taxation to the tax receiver of the county wherein the same 'may be, to be taxed for State and county purposes, as other property_ in this State is taxed. The word "merchandise" shall be held to include guano, commercial fertilizer, save and except that all canal and slack water navigation companie~ shall make through their respective
42

executive officers or stockholders in possession of the same returns to the tax receiver of each county in which the same is located, or through which the same shall pass, in whole or in part of the right of way, locks and dams, toll houses, structures, and all other real estate owned by or used by the company of stockholders thereof; provided, this Act shall not make subject to taxation any property of 'Canal or navigation companies which is not subject to taxation by the laws of this State now existing. The president of every manufacturing company in this State, and the age,nt, general manager or person in possession or charge of the business or property in this State of any non-resident person, firm or corporation shall be required to answer under oath in addition to those provided by law, the following questions:
First. What is the nominal value or cost of the real estate of the company you represent, including the buildings thereon?
Second. What is the fair market value thereof?
Third. What is the nominal value or cost of your rna chinery of every kind?
Fourth. What is t~e fair market value thereof?
Fifth. What is the value of the real estate not used m 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 ot without the State? How much deposited in banks?
43

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.

Tentl). What other property of every kind did your company own on the day fixed for the return of property fo r 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 will produce a fuller return.

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

Ret u rns o! r a.ilr c1a d s and p ublic utlllty comJ>LTlie s.

That all railroad companies, street and suburban railroads, or sleeping car companies, <;ompanies or persons, or companies operating railroads, or street railroads, or suburban

railroads, or sleeping cars in this State, all ex.press, 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 busi-

ness; all gas, water, electric light cit power, steam heat, re-

frigerated 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 taxation of railroads in

this State shall be applicable to the assessment of taxes from

said business as above stated.

Sleeping can.

Second. That each non-resident person or company _whose sleeping cars are run in this State shall be taxed as
follows: Ascertain the whole number of miles of railroad over which sleeping cars are run, and ascertain the entirt>

44

value of all sleeping cars of such com1>any, 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 lenoth of lines in this State over which such cars are run bea~s to theJength of lines of all railroads over which such sleeping cars run : The retur11s shall be made to the Comptroller-General by the president, general 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 sleepincr cars shall fail or refuse to answer, under oath, the
b
questions, so propounded, the Comptroller-General shall obta in the information from such sources as he may, and he shall assess a double tax on such sleeping cars. If the taxes herein provided for are not paid, the Comptroller-General shall issue executions against the owners of such cars, which may be levied by the sheriff of any county of this State upon the sleeping car or cars of the owner who has faile d to pay the taxes.

T hird. Any person or persons, co-partnership, company

or corporation whenever organized or incorporated, whose Rallr oad

principal business is furnishing or leasing any kind of rail-

eQuipmen t com parries.

road cars except dining, buffet, chair, parlor, palace or

sleeping cars, or in whom the legal title in any such cars is

vested, but which are operated, or leased, or hired to be

operated on any railroads in this State shall be deemed an

equipment company. Every such company shall be required

to make returns to the Comptroller-General under the same

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

railroads making returns in this State and the assessment

of taxes thereon shall be levied and the taxes collected in the

same manner as provided in the case of sleeping cars in sub-

Section 2 of this Section.



45

Banks.

SEc. 11. B~ it further enacted .by the authority aforesaid, That no fax shall be assessed up0n the ca.pital of banks, or banking associations, organize? _under the authority of this State, or of tqe United States located within this State, but the shares of the. stod{holders of the banks or banking associations, ..\Y:fle.th~r :resident or non-resident owners, shall oe taxed in the .c6~mty where the banks or banking associations are located, and not elsewhere at their full market value, including surplus and undivided profits, at the same rate, provided in this Act for the taxation of monied capital in the hands of private individuals; provided, that nothing in this Section contained shall be construed to relieve such banks or banking associations from the tax on real estate held, or owned by them ; but they shall return said real estate at its fair market value, in the county where located. Provided, further, that where said real estate is fully paid for the value at which it is returned for taxation may be deducted from the market value of their shares; and if said real estate is not fully paid for, only the value at which the equity owned by them therein is returned for taxation shaH be deducted from the market value of their shares.
The banks or banking associations themselves shall make the returns of the property and the shares herein mentioned and pay the taxes herein provided. 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.

Ratlroada.

SEc. 12. Be it further enact~d by the authority aforesaid, That the presidents of all railroad companies doing business in this State shall make retunis 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 rail-

46

roads and shall pay th_~ ComptroW!r.7Generat the tax to
:ehich such property' or.-gross receipts or net incomes may subject according . tQ ;th~ .provisions of this Act and the
laws now of force relating to the tax:. o~l railroads ; and on failure to make return or. refusal to pay tax, said company shall be liable to all the pt:ria.lti,e:S: now provided by law, and the Comptroller-Gener(ll 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 Sectionnine hundred and ninety-two
of the Code of 1910, Volume 1.

SEC. 13. Be it further enacted by the authority aforesaid,

That the presidents and principal agents of all incorpo-

Retu11ns of corporations.

rated companies herein mentioned, except such as are

required to make returns to tax receivers of the counties

shall JTiake returns to the Comptroller-General under the

rules and regulations provided by law for such returns,

and subject to the same penalties and modes of procedure,

for the enforcement of taxes from companies or persons

required by law to make returns to the Comptroller-

General.

SEC. 14. Be it further enacted by the authority aforesaid, That in returning property for taxes, all property shall be returned at its value. P romissory notes, accounts, judg- Tax returns. ments, mortgages, liens of all kinds, and all chases in action shall be given in at their value whether solvent or partially solvent. Every person shall return for taxes all jewelry and other property of every kind owned by his wife and minor children, unless the member of his or her family return their property for taxation. In addition to the questions now propounded to the taxpayer by the tax receiver, questions shall be framed by the Comptroller-General to reach all property upon which a tax is imposed by this Act. The Comptroller-General shall also submit to the tax payers the following question: "What is the value of the automobile e>wned by yourself, wife or minor child?"

47

Oath o! tax JNI.Y!!rS.

SEc. 15. Be it further enacted by the authority aforesaid, That the oath to be administered to all persons making returns of taxable property for themselves or as agent of another shall be the oath required under Section 834, Volume 1 of the Code of 1895, to .be attached to the printed list presented to each tax payer; provided, that non-residents, females and sick persons may take and subscribe the oath herein required, before any person authorized by law to administer oaths and cause the same to be delivered to the tax receiver who shall receive the same.

SEc. 16. Be it further enacted by the auth~rity aforeTax returns, said, That the Comptroller-General is authorized and emwhen made. powered to order the tax receivers of the State to commence
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 succeeding year.

SEc. 17. Be it further enacted by the authority aforesaid, That blind persons, persons with one arm or one leg,
llhr.emptlons.
and all other persons having lost a limb or limbs, or deform~ by nature, so as to render them unfit for manual labor, relieved by the provisp 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 22, 23, 24, 25 and 26, Section 2, and also from payment of any county or municipal license tax, if carrying on and dependent upon the kinds of business designated therein ; provided, that before any .person shall be entitled to the benefit of any other exemptions provided for in this Section, he shall go before the Ordinary of the county in which he proposes to carry on said business and .make and file an affidavit setting forth the facts that he is entitled to such exemptions, and that he is the proprietor and owner of the business he proposes to conduct, and is conducting the same for himself and not for others.

48

(Note.-The Supreme Court recently decided, in the ease of

t8.m~'thahoTwaexd.

Col. vs. Whidden, a disabled soldier

from Tattnall county, that the exempon license iB"sued by the Ordinary, can-

wt be used by another. Nor can the license protect any one else ~oom the special tax imposed upon peddlers, The person traveling

r d selling ~soldier 'S"

the goods, &c., is license cannot be

a peddler and used except by

personally the person

is to

due the whom it

tax. was

Iawfully issued.)

SEC. 18. Be it further enacted by the authority aforesaid, That it shall be the duty of the Comptroller-General when he causes to be printed the lists which are to be pre- Lists of tax sented to the tax payer, as is required under existing laws, returns. to incorporate therein the questions provided in this Act, and to so arrange them as to require a separate answer to each question, and the Comptroller-General is authorized and required to include any other question in said lists which in his judgment will cause a fuller return of property subject to taxation under the laws of this State, and shall omit from said lists such questions as are more explicitly covered and set forth in this Act or under existing laws.

SEc. 19. Be it further enacted by the authority aforesaid, That it shall be the duty of the receiver of tax returns of the several counties of this State before receiving the Oath of returns of any tax payer, to actually administer the oath payers. required by law of tax payers, the oath being read by the tax payer in the presence of and in the hearing of the tax receiver, or by the tax receiver in the hearing and presence of the tax payer; and for failure of such receiver to so administe.r such oath, except in those cases where by law said oath may be made before some other persons, such receiver will be guilty of a misdemeanor and upon. conviction shall be punished as prescribed lD section 1069 of Volume 2 of the Code of 1910.

.SEc. 20. Be. it further enacted by the authority aforesaid, That the mtent and purpose of the Tax laws of this "Fair marState is to have all property and subjects of taxation assess- l,<et value."
ed at the value which would be realized therefrom by cash
sale, as such property and subjects are usually sold, but

49

not by a forced sale thereof, and the words ' ' fair market value'' when used in the tax laws, shall be held and deemed to mean what the pro'perty and subjects would bring at cash sale when sold in such manner as such property and subjects are usually sold.
SEc. 21. B e it further en act ed by the authority aforesaid, That all laws and pal;'ts of laws in conflict with this Act be, and the same are hereby repealed.
Approved August 16, 1909.

INHERITANCE TAX.
An Act to create, provide for and require the payment of taxes whenever property passes by the laws of inheritance or succession, by will, or by deed, grant or gift intended to take effect in possession or enjoyment after the death of the grantor or donor, to fix the rates of said tax, to prQvide for the lien of said tax, the payment of said tax, the appraisal of the property subject to said tax, and the persons who shall be liable for said tax, to provide for the appointment of administrators and the enforcement of said tax in instances where no will is probated, and no administration is applied for, to provide fees for the Ordinary in matters relating to said tax, and fees for the tax collector in collecting said tax, and for other purposes.

Tax on inheritances provided.

SECTION L Be it enacted by the General Assembly of the State of Georgia and it is hereby enacted by authority of the same, That from and after the passage of this Act, all property within the jurisdiction of this State, real and

50

nal and every estate and interest therein, whether bpeelrosongin'g to the m. habi.tants of t h"IS State, or not, whi.ch shall pass on the death of a dec_ede_nt ~y will or by the

s regulating descents and distnbutwns or by deed, 1garwant, or gift' exc. ept in cases of. a bona fide purchaser fo. r
full consideration, made, or mtended to take effect m

_aossession or enjoyment after the death of the grantor or

s pdoornaotre',

to in

any trust

person

or

persons,

bod"Ies

p

o

1I"

t

0
l

c

or

or otherwi0se, sha11 be subj0 ect to taxes,

corand

pshall

pay

the

0
followmg

tax

to

t h"IS

tate:

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

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

of the value of five

thousand

($5,000)

dollars,

to any

fers to heirs one per cent

father, mother, husband, wife, child, brother, sister, wife on excess

as or widow of a son, or any child, or children adopted of $5,000.

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

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

descendant '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 or any beneficial interest therein, of any amount to any Other trans-
fers 5 per
person or corporation, or association other than those cent enumerated in Paragraph one, of this section, the tax 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 declared invalid

after declared

invalid,

the

remainder

of

said

Act

shall

remainder stands.

stand.

~Ec. 3. Be it further enacted by the authority afore- Tax a lien

satd, That the taxes imposed by this Act shall be and

upon the property

remain a lien upon *he property subject to said tax from subject.

51

"the death cif the decedent, and that all taxes imposed by this Act unless otherwise herein provided for, shall be due and payable at the death of the decedent.

Tax; how

SEc. 4. Be it further enacted by the authority afore-

levied on said, That if the property passing as aforesaid shall he-

estates less

than fee. divided into two or more estates, as an estate for years or

for life and a remainder then said tax shall be levied on

every estate and interest separately, according to the

value of the same at the death of the decedent; that the

value of the remainder in said property so limi,ted shall be

ascertained by deducting the value of the life estate, term

. of yeat:s or period of limitation from the fair market value

of the property so limited and the tax on the several

estate or estates, remainder or remainders or interest

shall be immediately due and payable to the Tax Collector of the prop~r county and said tax shall acc~ue as

provided in Section three of this Act ; that the value of

estates for years, estates for life, remainders and annuities

shall befixed and determined upon mortality tables .using

the interest rate or income rate of si x per cem.

Tax de ducted by represen tat!ve of estate with held until payment.

~EC. 5: Be it further enacted by the authority aforesaid, That if such property subject to the taxation imposed by this Act be in the form of money, the executor, administrator or trusteeshall deduct the amount of the tax therefrom before paying it to the party entitled thereto; that if it be not in the form of money he shall withhold the property until the payment by such party of the amount of the tax; in any case the person to whom the property is transferred, the executors, au.1wtu,,,., or trustees shall be pe~sonally liable for the amount the taxes and shall have the right in case of neglect refusal, after due notice, of the party entitled to the erty, to. pay such amourit, to sell said property, real personal or' so much thereof as may be necessary, in same manner as he might by law be entit~ed to do

52

tt hh ae t

paYm ent of out of the

the sum

debts of the testator or' realized on such sale tpe

intestate; executor,

administrator or trustee shall deduct the amount of the

tax and th e expense of the sale, and shall pay the balance to the party entitled thereto.

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

said, That whenever any legacy subject to said tax shall

of real estate tax,

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

lected.
devisee, before paying the legacy, shall deduct the

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

ducted to the executor, administrator or trustee; that the

amount of the ' tax shall remain a charge on such real

estate until paid and the payment thereof shall 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 furtoher enacted by the authority afore- Represen

said, That every executor, administrator or trustee of the

tative of estate must

estate of the decedent leaving property subject to taxa-

file in. ventory.

tion under this Act, whether such property passes by

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 trustee refusing or neglecting

to comply with the provisions of this section shall be

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

in an action brou ght in behalf of the State by the Solici- Penalty for tor-General of the circuit in which such county having failure to
file In
jurisdiction of the estate is located upon notice from the ventory.

Ordinary of said county.

S.Ec. 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.

will d1sposing of such estate shall not be offered for

probate or an application for administration is not made

53

within three months Compt.roller-General

from of the

the time State or

of such the Tax

dCeoclelaescet'or

the county in which the Court of Ordinary is

having -jurisdiction of the administration of such

may, at any time thereafter, make application to th6 proper Court of Ordinary, setting forth such fact and

praying that an administrator may be appointed and

thereupon such Court of Ordinary after citation and due

advertisement thereof, if no person entitled by law to said

administration shall apply therefor, shall appoint the

public administrator of the county or if there be none

such, then the Clerk of the Superior Court to administer

upon such estate.

SEc. 9. Be it further enacted by the authority afore-

Administration dis-

said, That if for any reason administration of the estate

pensed with, of a decedent leaving property subject to taxation under

when.

this Act sha-ll not ]?e necessary in this State except in

order to carry out the provisions of this Act it shall be in

the discretion of the Ordinary upon the filing of a satis-

factory inventory of the taxable property of such estate

by the heirs or persons entitled to inherit the same to

dispense with the appointment of an administrator;

upon the filing of .such inventory the appraisement

other proceedings require? by this Act shall be had as

other cases.

SEc. 10. Be it further enacted by the authority

Limited estates, how

said, That when property subject to this tax is

taxed.

red or limited in trust or otherwise, and the rights,

est or estates of the transferees or beneficiaries are

pendent upon contingencies or conditions whereby

m.ay be wholly or in part created, defeated, extended

abridged, the tax so imposed on such property shall

due and payable forthwith by the executor or trustee

of the property transferred; that where an estate for

or for years can be divested by the Act or omission of

54

legatee or devisee, i: sh~ll be taxed as if there were no possibility of such d1vestmg.

S:ec. 11. Be it furthet: enacted by the authority afore- Appraise said, That the Ordinary of the County having jurisdiction ments,

of the administration of the estate of the decedent, shall,

on application of any interested party or upon his own

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, heing

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 administr,ation 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
Com pen
writing to said Ordinary; that when property is located satlon of in more than one cnunty, the appraisers appointed in the appraisers,

county in which the estate is being adm:inistered shall

appraise the whole estate; that each appraiser shall be

paid on the certificate of the Ordinary $5.00 for every day

employed irt s uch appraisal together with his actual neces-

sary expenses incurred therein and the fees 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 !nterested to dispense

Ordinary may ap.

with the appointment of app;aisers the Ordin,ary himself praise,

when.

shall appraise the property and make and file a report

thereof; that for his services in connection with the ap-

pointment of appraisers for any estate, the Ordinary shall

55

/

Ordinary'a fees.

receive a fee of $5.00 a_nd for the appraisement of any estate by himself the Ordinary shall receive a fee of $20.00, which fees shall be taxable as a part of the costs of the administration of the estate.

S:ec. 12. Be it f1,1rther enacted by the authority afore- '

said, That immediately upon the filing of the report of the

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 Collector

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

anoi others. lector, to the executor, administrator or trustee, and to

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

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

Fee for

the costs of administering said estate; that said tax shall

certifying. 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.

S:ec. 13. Be it further enacted by the authority aforesaid, That all taxes received under this Act by any exe~u tor, administrator or trustee, shall be paid by him 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 Coliector with the amount thereof, and shall countersign such receipt and transmit same to the party making payment.

Report of
Tax Col lectors.

S:ec. 14. Be it further enacted by .the authority afore, said, That the Tax Collector of each county shall, on or before the 15th day of each month, pay to the Comp-

56

troII er-Gen before the

eral first

all taxe day of

s t

received by hat m.onth,

him under this Act d~ducting therefrom

his fees, which shall be the same as hts fees on other tax

monies received by him.

SEC. 15. said, That

Be it further enacted no fina! account of an

ebxyecthuetora,uathdomrim.tyt.satrfaotroer-

No tina.!
. account



or trustee shall be allowed by the Court of Ordinary un- :!~;::~nta-

less

such

account

shows

and
.

the

Ordinary

so

finds,
.

that

ttiavtee oufnteisl .

all taxes imposed under thts Act on any property or mter- tax paid.

est passing through his hand_s as such have been paid ;

that the receipt of the Tax Collector ,for such taxes shall

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

En.forcemen t by execution .

been paid within twelve months from the date o{ the

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 paymen t 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, a!].d the same are, hereby repealed.
Approved August 19, 1913.

57

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 will advise you fully on any point not clear in your mind.
Respectfully, WM. A. WRIGHT, Comptroller-General.
ACT C.
An Act to make liable to levy and sale certain property now exempt from levy and sale as provided for in section 2040 . of the revised Code of Georgia. 55. Section 1. Be it enacted, etc., That from and after
the passage of this Act, property exempted from levy and sale, as provided for in section 2040 of the Code of Georgia, shall not be exempt from levy anc! sale for the purchase money, or State and county, or municipal taxes.
SEc. 2 repeals conflicting laws. Approved February 27, 1874.
ACT D.
An Act to faci)itate the collection of Tax Executions. SEcTION 1. The General Assembly of the State of G~orgia do enact, That from and after the passage of this . Act
defendants in fi. fa. issued by Tax-Collectors for taxes shall
have the privilege of pointing out the property upon which
to levy said fi. fa., but it shall be ~ithin the discretion and
power of the collector to have the proper officer levy the same on any other property he may point out whenever he deems
it necessary to secure the prompt collection of the tax fi. fas.
SEc. 2 re.peals conflicting laws. Approved February 24, 1877.
58

ACT E.
An Act to further prescribe the duties of the tax-collectors of the several counties of this State, and to fix a penalty for the violation thereof, and for other purposes.
SECTION 1. Be it enacted by the General Assembly of the State of Georgia, That from and after_the passage of this Act, it shall be the <;luty of the several ta,x-collectors of thi s State to keep a stub-book of tax receipts, and to enter on the receipt and the stub attached thereto the name of each taxpayer in their respective counties, the amount of taxes assessed against him, and to itemize the same, stating t11e amount due to the State, county, poll tax, or any other professional or special tax.
SEc. 2. Be it further enacted; That it shall be the duty of said officers to keep an execution docket, and on the twentieth day of December in each year to issue executions again st each delinquent or defaulting taxpayer on said docket, together with an itemized statement of the taxes covered by such executions.
SEC. 3. Be it further enacted: That when such executions hav~ been issued, it shall be the duty of the officer issuing the same to clip from the stub the unsigned receipt of such taxpayer, and to attach the same to the execution issued, and to place said execution in the . hands of some officer authorized by law to collect the same, and shall make an entry on .his execution docket of the name of said officer and the date of delivery.
SEc. 4. Be it further enacted, That it shall be the duty of the officer into whose hands said execution is placed to proceed at once to collect the same, and when said execution is paid by the defendant in execution, voluntarily or by levy and sale, it shall be the duty of- said officer to detach fr0m the execution the tax receipt and enter thereon the
59

amount collected, including all costs and commissions, and also to make similar entries on said execution, the receipt to be delivered by the officer to the defendant in execution
and the execution to be returned, to the tax~collector with
the amount of tax collected, who shall at once copy the entry of the officer on his . execution docket and file said execution in his office.
SEC. 5. _Be it further enacted, That it shall be the duty of the several tax-collectors of this State to submit their respective execution dockets- and cash books to the grand jury of the spring term of the superior court of their respective counties, whose duty it shall be to thoroughly ins.pect the same and report thereon by general or special presentment.
SEC. 6. Be it further enacted, That for a violation of any of the provisions of this Act, said tax-collector so violating shall _forfeit all _or such part of his commission as the grand jury of the county shall recommend, and if he fails to pay over -such penalty imposed it shall be enforced against such tax-collector and his securities by the ComptrollerGeneral, as now provided by law against defaulting taxcollectors, with twenty per cent. penalty of the amount added thereto.
,SEc. 7. Be it furthet: enacted; That all laws and parts of laws in conflict with this Act be, and the same are, hereby repealed.
Approved October 17, 1885.

60

~

.

ACT F.
TAX Fl. FAS., HOW COLLECTED
(No. 328.)
(
An Act to amend section 906 of volume 1 of the Code of 1895, which provides that tax-collector may place his fi. fas. for taxes in the hands of any one constable of the county who shall be authorized to collect or levy the same in any part of the county, so as to require the levying officer or officers, to whom said tax fi. fas. may be given for collection, to execute them within a fixed period, and compelling them to make prompt settlements with the tax-collectors, and to fix a penalty for failure to do so, and for other purposes.
SECTION 1. Be it enacted by the General Assemply of Georgia, That section 906 of volume 1 of the Code of 1895 be, and the s<~;me is, hereby altered and amended by addiNg a clause thereto, so that said section will read as follows: "The tax-collector may place his fi. fas. in the hands of any one constable of the county, who shall be authorized to collect or levy the same in any part of the county, and it shall be the duty of the constable or constables, or other levying officer to whom the tax-collector may deliver said tax fi. fas. for collection, to proceed promptly to enforce by levy and sale the collection of same, and said levying or collecting officer or officers shall make pmmpt settlements. with the tax-collectors, and in no event shall they be allowed
longer than ninety days from the time the fi. fas . are
placed in his hands within which to make final settlement with the collector and return to him the tax collected and the uncollected fi. fas., with proper entries 'thereof. Any constable or other levying officer who shall fail or refuse to make such final return or settlement within the time above stated, shall forfeit all costs that might be due him on said

fi. fas., and shall be subject to be ruled before any court of

competent jurisdiction and made to account as required by

this law-."

.

SEc. 2. Be -it further enacted, That all laws and parts of

laws in conflict with this Act be, and the same are, hereby

repealed.

.

,



Approved December 21, 1899.

ACT G. To reduce and regulate the fees of tax-receivers and tax-
collectors in this State, and for other purposes..
SECTION 1. Be it enacted by the General Assembly of the State of Georgia, That from and after the first day of January, 1880, the commissions to be allowed to each receiver and collector of the State and county tax shall be as follows, 'viz. :
On all digests, for first 1,009, 6 per cent. On all digests, for the excess over 1,000 to 2,000, 4 per cent. On all digests, for the excess over 2,000 to 3,000, 3 per cent. On all digests, for the excess over 3,000 to 4,000, 2~ per cent. On all digests,_for the excess over 4,000 to 6,000, 2% per cent. On all digests, for the excess over 6,000 to 8,000, 2~ per cent. On all digests, for the excess ov.er 8,000 to 12,000, 2 per cent. On all digests, for the excess over 12,000 to 18,000, 1;xl per cent. On all digests, for the excess over 18,000 to 36,000, 1% per cent. On all digests, for the excess over 36,000, 1~ per cent.
62

SEC. 2. Be it further enacted, That all laws heretofore enacted by the General Assembly, fixing the co~missio~ s f receivers of tax returns and collectors of taxes tn certam
~ounties different from the rates hereinbefore set forth be,
and the same are, hereby repealed.
SEc. 3. Be it further enacted, That no tax-collector shall, in any event, receive any greater or different rate of compensation of rate of payment for collection of county taxes than he receives by _this Act for collecting State taxes.
SEc. 4: Be it further enacted, That the commission of tax receivers, to be paid for county taxes, shall be one-half of the amount allowed by this Act to tax-collectors for collecting of county taxes.
SEc. 5 repeals conflicting laws.
Approved February 26, 1879.

ACT H.
EXEMPTIONS UNDER CONSTITUji'ION.
An Act to carry into effect paragraph 2 of section 2 of article 7 of the Constitution of this State, in reference to tl1e exemption from taxation of certain .property therein described.
~ECTION 1. Be it enaded by the General Assembly of the State of Georgia, That the following described property shall be exempt from taxation, to-wit:
63

All public property, places of religious worship, and places of burial; all institutions of purely public charity; all buildings erected for and used as a college, incorporat~d academy or other seminary of learning, the real and personal estate of any public library, and that of any other literary association used by or connected with such library; all books
philosophical apparatus, paintings and statuary used by 0~
connected with such library; all books, philosophical apparatus; paintings and statuary of any company or association kept in a public hall and not held as merchandise or for purposes of sale or gain : provided, the above described property, so exempted, be not used for pur.poses of private or corporate profit or income.
SEc. 2 repeals conflicting laws.
Approved December 11, 1878.
CERTAIN FARM PRODUCTS EXEMPT FROM TAXATION.
- SEcTION 1. Be it enacted by the General Assembly of Georgia and t; t is hereby enacted by authority of the same, That Article 7, Section 2, .Paragraph 2 of the Constitution of this State be, and the same is, hereby amended by adding to and at the end of said paragraph, the following words: "The Gen ~ral Assembly shall, further, have power to exempt from taxation, farm products, including baled cotton, grown in this State a:nd remaining in the hands of the producer, but no longer than for
I
the year next after their production."
Approved August 6, 1912.
ACT I.
SECTION 1. Be it enacted, etc., That from and after the passage of this Act, insolvent list of tax-collectors shall alone
64

be allowe d roads and

by the ordinary, county judge, comm1ssioners of revenues, or other t.n.bunal authon.zed by 1aw, d J. uries upon the return of the tax execut1.0n,

ewxt.cthepetngtrryanof proper' legal. officer of " No p roperty. "

nsuas1S-spEeCce.atn2thaenBdreefsiuht rafnlulr'otfhifethrtheeenyraecthtueardvm,e.netgrce..ao, sfTfoihncearftrtsooamibdeaonfm.fyicciocaarlru.etsrceitbutm.oany particular' cause s.uch fi. fa. to be sent out agam for

collection.

SEc. 3. Be it further enacted, etc., That before any officer

named in this Act tn whose hands the

shall allow any tax fi. fas. have

bienesnolpvleanctedlisfto, rthcoel1oefcfti1.c0enr
0

:ohall make oath that he has made every effort tn his power collect tlie s~me, and that he verily believes that the tax-

payers on said list have no property out of which said

tax can be collected.

SEc. 4 repeals conflicting laws.

Approved July 22, 1879.

ACT J.
An Act to amend section 874 (b) of the Code of 1882 m reference to the sale of wild land.
SECTION 1. Be it enacted by the General Assembly of the State of Georgia, That section 874 (b) of the Code of 1882 be, and the same is, hereby amended by striking from the third and fourth lines of said section the words "Receiver of Tax returns," and insert in lieu thereof the words "taxcollector," so that said section as amended, will read as follows: Any wild lands not given in for taxes in the county in which they may be shall be subject to double tax as other property, and it shall be the duty of the tax-collector, when the taxes are not paid in the time prescribed by law, to issue executions against said wild lands, and after due advertise-
65

ment, as now prescribed by law to sell said lands for ment of taxes, anrl it shall be the duty of the receiver of tax returns, upon receipt by him of any return of lands as herein provided for, to transmit immediately his receipt for such return to the person making same; provided, that the owner of any wild lots or tracts of land through which county lines may run shall be allowed to return said lots tracts of lands in either county containing any p~rtion of said lots or tracts of land."
SEc. 2 repeals conflicting laws.
Approved December 12, 1882. Sec. 120, 895.
Approved Augus~ 15, 1904.
ACT K.
AMENDATORY OF ACT OF SEPTEMBER 28, 1881, AS TO RECORD OF WILD LAND RETURNS, NOTIFICATION OF OWNERS, ETC.
An Act to amend an Act entitled "An Act to provide the keeping of a record in each county of this State of the wild lands lying and being therein, and to the manner of giving in wild lands for taxation in State," approved September 28, 1881, so as to r.,.,,..;,""" the tax receiver of tax returns to notify non-residents their agents of the receipt of the returns upon the recei.pt of the same by them; and also to tax-collectors to notify non-residents or their agents the amount of taxes due by them, and to provide for payment of the postage account of the receiver and lectpr in complying with provisions of this Act.
SECTION 1. Be it enacted by the General Assembly of .~tate of Georgia, that an Act to provide for the keeping
66

ord in each county of this State, of the wild lands and aberiencg therein, and to regu1ate the manner of gtvmg 1 n w1"ld
;;Sl,ds for taxation in this State ; approved September 28,
1 be, and the same is, hereby ~o amende~ as to requi~e
the receiver of tax returns to notlfy non-restdents or .thetr ents of the receipt of their returns immediately upon the
::ceipt of the same by them, and also to require the tax co!lector.s' as soon as the digests are turned o-ver to them and the rate of tax levied, to notify non-residents or their agents of the amount of tax due by them.
SEc. 2. Be it further enacted by the authority aforesaid, That if any person shall suffer injury by the failure of the tax-collectors to do their duty as oprescribed in the first section of this Act, the officer . so offending shall be liable on his bond to the party so damaged for full damage sustained by the owner of said land, including all costs and expenses of redeeming or recovering his land, or the value of the land not redeemed or recovered.
SEc. 3, Be it further enacted by the authority aforesaid, That notice forwarded by due co.urse of mail shall be held and deemed sufficientcompliance with the requirements of this Act by the receiver and collector.
SEc. 4. Be it further enacted by the authority aforesaid, That the receiver and coll.ector shall . be allowed and paid their respective accounts annually incurred for postage in carrying out the requirements of this Act upon a sworn account properly . audited by the officer or officers having charge of the county finances .
SEc. 5. Be it further enacted by the authority aforesaid, That all laws and parts o'f laws in conflict with this Act be, and the same are, hereby repealed.
Approved September 8, 1883.
67

ACT L.
I
An Act to require tax-collectors of the several counties of this State to record the names of all persons who have not paid their State and county taxes in their respective counties ; to prescribe how such records shall be kept and
how taxes collected from such persons shall be credited,
and for other purposes.
SECTION 1. Be it enacted by the General Assetnbly of the State of Georgia, That from and after the passage of this Act, it shall be the duty of the tax-collectors of the several counties of the State, to record in a book kept for the purpose, in alphabetical order and by militia districts, the name,q of all persons who have not paid their taxes, placing opposite the name of such f:>erson the amount he is due for such tax, said record to be made in a well-bound book, to be furnished at the expense of the county, and the records so required to be made shall be filed by the first day of July of each year with the court or board of commissioners having charge and control of the county affairs.
SEc. 2. Be it further enacted, That when anytax shall be collected after such record is made, it shall be applied to the oldest tax demand against said person paying the same.
SEc. 3. Be it further enacted, That for the service in making said record, tbe tax-collector shall have the sum of five dollars for every hundred names so recorded on said book, to be. .paid out of the county treasury, and for his failure to discharge the duties herein required of him, such collector shall forfeit one-fo1-1rth of his commissions.
SEc. 4. Be it further enacted, That all laws and parts law in conflict with this Act be, and the same are, r epea led.
Approved October 15, 1885.
68

ACT M.
pAYMENT OF PROFESSIONAL TAX PREREQUISITE TO PRACTICE.
(No. 80.)
An Act to prohibit the practice of law, medicine and dentistry in this State without having paid the special tax as required by law, to prescribe punishment for the same, and for other purposes.
SECTION 1. Be it enacted by the General Assembly of the State of Georgia, and it .is hereby enacted by authority of the same, That from and after the passage of thi s Act it shall be unlawful for any person or persons in this State to practice the profession of law, medicine, or dentistry, or any other profession upon which a .special tax is levied by the State and charge for the same without paying said spedal tax.
SEc. 2. Be it further enacted by the authority afor'esaid, That if at any time after the passage of this Act it shall be found that a nulla bona entry has, by the .proper authority, been entered upon an execution issued by the tax-collector for any county of the State against any person or persons for said special tax, and that such person or persons have, thereafter, engaged in th~ practice of any or all of said professions and charged for the same, such person or,. persons shall be deemed guilty of a misdemeanor, and upon conviction shall be punished as prescribed in section 1039 of the third volume of the Code of 1895.
SEc. 3. Be it further enacted by the authority aforesaid, That if at any time after the passage of this Act it shall be found that nulla bona entry has, by proper authority, been entered upon an execution issued by the tax-collector of any

county of this State against any person or persons for special tax, such person or persons shall not then be '"""w,..n .. or entitled to have or collect any fees or charges na1cev.e":' for their services rendered after the entry of such nulla bona; Provided, however, that if, at any time, after the said entry of nulla bona has been made, the said person or nP1rc::nn.... whom said execution issues against shall pay said tax in full with all interests and costs accrued thereon, they then (after such payment) be allowed and entitled to collect any fees and charges due them, as though they had never defaulted in the payment of said taxes.
SEc. 4. Be it further enacted by the authority aforesaid, That all laws and parts of laws in conflict with this Act be, and1the same are, hereby repealed.
Approved December 22, 1896.
ACT N.
TAX-COLLECTORS TO MAKE MONTHLY REPORTS AND PAYMENTS.
' (No. 70.)
An Act to require the tax-collectors of this monthly reports, under oath, of all taxes collected, to pay the same into the State and county treasuries into banks designated by the Governor as State delr>O~itto"!'l ries; to prescribe penalties for failure to do so, and other purposes.
SECTION 1. Be it enacted by the General Assembly Georgia, and it is hereby enacted by authority of the That from and after the first day of October, 1897, it be the duty of the State and county tax-collectors of State to make monthly statements in duplicate, under of all taxes, both State and county, collected by them,
70

to be filed with the Comptroller-General and one to be cfiolepdy with the ordm anes of their. r:spective counties, or sueh other officer as may have supervision of the revenue of their
counties.
SEC. 2. Be it further enacted, That the first monthly statement to be made under and by virtue of the provisions of this Act shall be made on the first Monday in October, eighteen hundred and ninety-seven (1897), and on the first Monday in October in all succeeding years, and to include therein all taxes collected for and during that fiscal year, and then to be made monthly thereafter on the first Monday ' in each month, until the tax-collectors have made a final settlement with the State and county for that fiscal year.
SEc. 3. Be it further enacted, That the tax-collectors of this State, when they make their month1y statements, as provided for in the foregoing sections of this Act, after deducting their commissions on the amount included in their monthly statements, pay int() the State treasury, or such banks as are designated by the Governor as State depositories, the hundreds of dollars of the State's part of the amount in said statements, leaving the fractions of hundreds dollars on hand, and which will constitute the first item in the next month's statement; they shall also, at the same time, after deducting their commissions for collecting the county's part of the taxes, pay into the county treasury the hundreds of dollars of the county's part of the amount in said statement, leaving the fraction of hundred dollars on hand, and which will constitute the second item in the next month's statement.
SEc. 4. Be it further enacted, That any tax-collector who shall fail or refuse to make the monthly statements, and to make m0nthly payment to the State and county as is required by the foregoing sections of this Act, shall forfeit his com- . missions to the State and county for the month in which sai d failure is made.
71

--~--------

-

SEc. 5. Be it further enacted, That it shall be the duty

of the Comptroller-General of this State to have prepared

and to furni sh the several tax-collectors of this State with

su itable blanks on which to make the monthly statements

as provided for in section one (1) of this Act.

'

SEc. 6. Be it furth er enacted, That all laws and parts of laws in conflict with thi s Act be, and the same are, hereby repealed.

Approved December 24, 1896.

,~ACT P.
An Act to provide how the property of transient persons shall be taxed in this State, and for other purposes.
SECTION 1. Be it enacted by the General Assembly of Georgia, and it is hereby enacted by authority of same, That whenever, at any time, during any year, any transient person shall temporarily locate in any county in this State for the purpose of selling or disposing of goods, guano, ware, merchandise, live stock, or any otl}er article of value, it shall be the duty of the tax-receiver, or, if his books have been made up for the year, then the tax-collector, to call on such person to make return for taxation all of his stock in trade at its face market value, and in case such person shall neglect to or refuse to return the same in twenty-four hours after such demand, it shall be the duty of such tax-receiver or taxcollector to assess and determine the same, and the taxes shall be computed thereon at the rate of assessment of the State and county, and if the county tax has not been fixed for the current year, th eh the county rate for the preceding year shall prevail. In case such persons show that such property has been returned and the taxes paid, then no fu'rther tax shall be assessed for such year. All persons or corporations who shall come into any county of this State
72

. fter the date fixed by law for the return of property for
~axation, and carry on t~e business indicated herein, shall
be held and deemed transient persons.
SEc. 2. Be it further enacted by the authority aforesaid, That whenever any person subject under the foregoing section of this Act places himself in either of the positions wherein an attachment may be issued against him as provided by the Code, his tax on said property for the.current year, shall then become due, and the tax-collector may execute an execution against him regardless of date thereof.
SEc. 3. Repeals conflicting laws.
Approved December 17, 1901.
ACT Q.
FOR COLLECTION OF TAXES PAST DUE TO STATE, COUNTIES AND MUNICIPALI1'IES.
SEC'I'ION 1. Be it enacted by the General Assembly of the State of Georgia, and it is hereby enacted by authority of the same, That when the owner of property has om itted to return the same for taxation at the time and for the years the return should have been made, such owner is now required to do so for each year he is delinquent, said return to be made under the same laws, rules and regulations as existed during the year in default.
SEc. 3. Be it further enacted, That when the omitted property is of that class which should have been returned to the tax receiver of the county, the said tax receiver shall NO'I'IFY IN WRITING such delinquent requiring that he shall make return thereof within twenty clays.
73

SEc. 5. Be it further enacted, That if the delinquent, as provided under Section 3 of this Act, refuses to return his property after notice given him it shall be the duty of the tax receiver to assess such property for taxation from the best information he can obtain as to its value for the years in default AND NOTIFY sucH DELINQUENT of the valuation, which shall be final, unless the taxpayer raises the question that it is excessive, in which event the further procedure shall be the same as provided by law when the value of returned property is arbitrated.
SEc. 7. Be it further enacted, That if the delinquent under Section 3 disputes the taxability of said property he ~may raise the question by petition in equity in the Superior Court of the county where said property is assessed.
SEc. 8. Be it further enacted, That all laws and parts . of laws in conflict with this Act be, and the same are,
hereby repealed.
Approved August 15, 1908.
ACT R.
TAX-COLLECTORS, DUTIES AND LIABILITIES OF.
(No. 84.)
An Act t() amend section 98 of the Code of 189~5 (volume 1 ), which fixes the terms of office of county officers so as to add a proviso to said section requiring tax-collectors to complete the collection of State and county taxes for the years for which they have been elected and for which
74

they have given bond, and to fix and determine the duties and fiabilities of the outgoing and incoming tax-collectors, and for other purposes.

SECTION 1. Be it enacted by the General Assembly of

the

State

of Georgia,

That

from

and

after

the

passage

of

Code Section 48 amended.

this Act Section 98 of the Code of 1895 (volume 1), which

fixes the terms of office of county officers be, and the same

is, hereby amended by adding at the end of said section the

foUowing proviso: "Provided, That where the tax-collector

of any county is succeeded by another, that the outgoing

collector shall make final settlement with the State and

county for the taxes levied and chargeable for the year for

Tax COl lector.

which he was elected and for the collection of which he has

given bond ; the incoming collector being charged and re-

sponsible only with the collection of the taxes due for the

years for which he is chosen and bonded.'' Sec. 112, Code

of 1910.

SEc. 2. Be it further enacted by the authority aforesaid, That all laws and parts of laws in conflict with this Act be, and the same are, hereby repealed.

Approved December 20, 1898.

ACTS.
An Act to amend Section 16-!2 of the Code of 1895, by adding after word "solicitors" in fourth line of said section the words, "and fire insurance agents or solicitors," and for other purposes.
SECTION 1. Be it enacted by the General Assembly of the State of Georgia, and it is hereby enacted by authority of the same, That from and after the passage of this Act, section 1643, Volume 1, Code of 1895, be and the same is
75

hereby amended, by adding after word "solicitors" in fourth line of said section the words, "and fire insurance agents or solicitors," so that said section when so amended shall read as follows: All Confederate soldiers who are over the age of fifty years, and who have resided in this State for three years next preceding the filing of their applications, as hereinafter provided, are authorized to conduct the business of traveling life insurance agents or solicitors and fire insurance agents or solicitors, and peddle in the State without first obtaining a license therefor from the State or any county or munici.pality thereof, and without being subject to any tax therefor.
SEc. 2. Be it further enacted, That all laws and parts of laws in conflict with this Act be, and the same are, hereby repeale_d.
Approved December 20, 1897.
ACT T.
An Act to amend Section 1888 of the Code of 1895, Volume 1, by striking from the fou:rth line thereof the words, "in any," and substituting therefor the words, "o~ conduct business in any town, city," by inserting In the tenth line, between th ~ word "peddling," and the word "ardent," the words, "or dealing in," and for other purposes.
SECTION 1. Be it enacted by the General Assembly of Georgia, and it is hereby enacted by the authority of the same, That from and after the passage of this Act, section 1642 of the Code of 1895, Volume 1, be and the same is, hereby amended by striking from the f~urth line thereof the words, "in ,any," and substituting therefor the words, "or conduct business in any town, city," and by inserting in the
7f\

tenth line of said section, between the word "peddling," and the word "ardent," the words, "or dealing in," so that said section, thus amended, shall read as follows:
Any disabled or indigent Confederate soldier or soldiers of the Seminole, Creek or Cherokee Indian War or Mexican War, who are residents of this State, may peddle or conduct business in any town, city, county or counties thereof without paying license for the privilege of so doing and a certificate from the ordiJ?-ary of any county stating the fact of his being such disabled or indigent Confederate soldier or soldiers of the Seminole, Creek or Cherokee Indian War or Mexican War, who are residents of this State, shall be sufficient proof; Provided, that this section shall not authorize peddling or dealing in arden.t and intoxicating drinks; and provided, fur ther, that the privileges hereby granted shall not be tran sferred to or used by any .other person.
SEc. 2. Be it further enacted by the authority aforesaid, That all laws and parts of laws in conflict with this Act be, . and the same are, hereby repealed.
Approved December 9, 1897.
Vol. 1, Sec. 1642.
ACTU.
DISABLED OR INDIGENT SOLDIERS. LICENSE TAX OF.
(No. 119.) An Act to amend section 1642 of volume 1 of the Code which
relates to exemptions to certain "Confederate and other soldiers, '' by adding 'to the first proviso the following
77
I
.1

words: "or running a billiard, pool, or other table of like character, or dealing in futures, or peddling stoves or clocks, or carrying on the business of a pawnbroker or auctioneer, or dealing in lightning rods."
SEC.TION 1. Be it enacted by the General Assembly of Georgia, and .it is bereby enacted by authority of same, That section 1642 of Volume 1 of the Code be, and the same is, hereby amended by adding to the first proviso to same, the following words, to-wit: "or running a billiard, . pool or other table of like character, or dealing in futures, or peddling sto~es, or clocks, or carrying on the business of a pawnbroker or auctioneer, or dealing in lightning rods,'' so that said section when amended, shall read as follows: "Any disabled or indigent Confederate soldier or soldiers of the Seminole, Creek or Cherokee Indian War, or Mexican War, who are residents of this State, may peddle or conduct business in any town, city, county or counties thereof without paying license for- the privilege of so doing; and a certificate from the ordinary of an-y county, stating the fact of his being a disabled or indigent Confederate soldier or soldiers of the Seminole, Creek or Cherokee Indian War or J\IIexican War, who are residents of the State, shall be sufficient proof: Provided, That this section shall not authorize peddling or dealing in ardent and intoxicating drinks, or running a billiard, pool, or other ta.ble of like character, or dealing in futures, or peddling stoves or clocks, or carrying on the business of a pawnbroker or auctioneer, or dealing in lightning rods ; and provided further, That the privilege hereby - granted shall not be transferred to or used by any other person."
SEc. 2. Be it further enacted by the authority aforesaid, That all laws and parts of laws in conflict with this Act be, and the same are, hereby repealed.
Approved December 20th, 1898.
78

CODE.
The follo~ing sections of the Code are appended for your information and guidance in the discharg~ of your duties, to-wit:
SECTION 1014. In netting the digest, the default list shall be deducted for the receivers, and the insolvent list for the collectors.
SEc. 1140. Taxes shall be paid before any other debt, lien or claim whatever, and the property returned or held at the time of giving in, or after, is always subject.
SEc. 1142. All deeds of gift, mortgages, sales and assignments of property, of any .kind, made to avoid paying taxes or judgments, pr cured to be rendered for the same purpose, are null and void.
SEc. 1143. The person holding such property, or to whom such conveyance may be made, is liable for such taxes, and the property also, wherever found, no matter in whose possession it may be.
SEc. 1108. When a taxpayer has been returned as a defaulter, and double taxes either by the receiver or collector, the ordinary of the county is authorized to relieve the defaulter of the penalty for default at the time the ordinary allows his insolvent list ; provided, that said taxpayer shows to such ordinary, by satisfactory evidence that either from providential or other good cause he had ;JOt an opportunity to make his return to the receiver of tax-returns, and at the time of such release promptly pays his property tax and one dollar to the collector as his fee, the collector shall promptly inform the Comptroller-General of such release and the amount of taxes paid.
SEc. 1110. The ordinary, in cases set forth m sections 1108 and 1109 shal! require the taxpayer to swear to the
79

cause of his delay, and shall state the same in copies furnished the Comptroller-General.
SEc. 1106. . . . . . If there is taxable property, real or personal, in a county, exce-pt vacant or wild lands, that- to the satisfaction of the collector is not returned by any person and he does not know the owner, and the same has not been assessed by the receiver, it is such collector's duty to assess and double tax such property, describing it particularly.
SEc. 1112. All persons who give in pr'operty for persons non-resident resident in the State shall be personally liable for the taxes, as well as the principal and his property.
SEc. 1118. Insolvent lists of tax-collectors shall alone.be allowed by the ordinary, county judge, commissioners of roads and revenues, or other tribunals authorized by law, excef)t grand juries, upon a return of the tax execution with entry of proper legal officers of "No Property."
SEc. 1119. Said official tribunals can, and shall, if they have reason from any cause to suspect the return of the returning officer to be incorrect in any particular, cause such
fi. fa. to be sent out again for collection. But before any
officer named in this section shall allow any insolvent list,
the officer in whose hands the tax fi. fas. have been placed
for collection shall make oath that he has made every effort in his power to collect the same, and that he verily believes the taxpayers on said list have no property out of which the tax can be collected.
SEc. 1120. The ordinary, in making out such lists, shall be required to 'state how much is allowed the collector on account of State tax, an_9. how much is allowed on the county tax.
SEc. 1127. It is the duty of the collector to examine the digest of the receiver, and if he knows of any defaulter not
80

entered to make a schedule of such in the same manner as done by the receiver, and of any other that ~e may then or afterwards learn, and of their property, and assess and double tax in the same manner as receiver is allowed to do -one copy of which shall be furnished to the ComptrollerGeneral, to add to the digest in his office, another to the receiver, who shall likewise correct his digest.
2. To search out and ascertain, as far as ~ossible, all polls and professions, and all taxable prop~rty not returned to the receiver, or not fo.und in his digest.
3. To enter all such defaults in a book to be kept for that purpose; to assess and collect thereon a double tax, and pay the same over to the Comptroller-General and county treasurer respectively, after deducting (single) commissions, and to deposit said book with the Comptroller-General and a copy with the ordinary before the day of final settlement.
4. To have his insolvent lists allowed in the manner required by law before final settlement with the ComptrollerGeneral.
5. To issue executions against all defaulters and insolvents, and ~lace them with the proper officer for collection.
6. To give notice of the time and places of his attending to collect the taxes, and the days he will be at the court house, and there to attend during the time for collection, as required by the receiver.
7. To publish at the door of the court house for thirty days his insolvent lists, including the taxes of each person thereon ; to furnish election managers of the county list of all persons who have not paid their taxes.
8. To pay the receiver his commission upon the production of the Comptroller-General's receipt for his digests,
81

with a specification therein of the amounts of commissions to which he is -entitled, and not otherwise, and to produce said receiver's -receipt, with his receipt thereon to the Comptroller-General, before he shall be allowed credit for suc:h commissions.
9. To conform to such rules as may be furnished, and to obey such orders as may be give~ by the ComptrollerGeneral.
10. To perform all other duties that the law requires, and which necessarily, under the law; appertain to his office.
11. To issue executions against all tax defaulters in this State, who are residents of the counties in which said taxcollectors are ho'lding their offices, for any and every year preceding and including the years for which they are elected, and to collect the tax due from said defaulters, and pay over the same to the proper authorities.
Under section 1155, it is made the duty of tax-collectors, where no property can be found on which to levy an execution, to make an entry on the execution, to that effect, and then to issue a summons of garnishment against any person indebted to the defendant, etc.
Sec. 1193.
WHEN THESE SPECIAL TAXES ARE DUE.
All specific taxes imi)osed by the General Tax Act of 1909 are due and must be paid in full on the first day of January of each fiscal year, or at the time of commencing to do business. Owing to the fact that these special taxes are levied at the time and by the same Act imposing a tax ad valorem, a great many persons think that such taxes are not due until such ad valorem tax is collected; such, however, is not the case; the section above referred to requires same to be paid ''at time of commencing to do the business specified in said paragraphs," or on the first day of January of each year.
82

In giving your receipts, therefore, for s'uch special taxes, you will give the same for a period embracing the fiscal year for which levied, viz.: from January to January, and in collecting the same you will require such taxes to be paid in full at the time of commencing to do the business taxed.
WHEN PAID INTO THE TREASURY.
This office is put to great trouble and inconvenience by collectors sometimes making remittances of these taxes and afterwards forwarding quar.terly re.ports, and again by making reports and weeks afterwards making remittances for special taxes.collected by them. In order to avoid this I give you the law governing the manner of making reports to this office, and time when such taxes should be paid into the trea~ury.
LAW.
SECTION 1. Be it enacted by the General Assembly of the State of Georgia, That from and after the passage of this Act it shall be the duty of the tax-collectors of this State to make quarterly return to the Comptroller-General under oath, to be administered by any duly qualified officer, of special taxes 'collected by them,~ except those given in and entered upon receiver's digest, setting forth in said returns ' the names of all persons or companies paying such tax, when paid, for what pur.pose, and the amount thereof.
SEc. 2 repeals conflicting. laws.
Approved October 16, 1879.
-
By reading this Act carefully you will see that your duty is to make reports quarterly (such reports being made under oath) of the special taxes collected by you, and, by reference to an Act hereinafter given, you will see, from reading section 9 of said Act, that you mt;st remit the special taxes collected to the treasurer of the State at the time of making
83

your report to this office. A great many of the collectors seem ,to think that in the event they do not collect any of these special taxes that these reports must not be mad(, such, however, is not the case. It was evidently the intention of the law to require of collectors a sworn statement quar'terly, to be filed in this office showing "their acts and doings" in the matter of collecting these special taxes, and, therefore, whether you do or do not collect any of these specific taxes, I shall expect you, to make it' known to this office by sworn quarterly statements.
I also desire to call your attention to section 5 of the General Tax Act, requiring all persons specifically taxed by said Act, to go before the ordinary of the county in which they desire to do bu~iness and register their names and business, and pay their taxes to the tax-collector before commencing to do said business. The law makes it the duty of the ordinary to notify the Comptroller-General and the taxcollector immediately of the names of all persons so registered by him.
CONCLUSION.
I am aware of the fact that the law imposes a heavy burden upon you in the collection of these special taxes and many are the points that will be made to you by parties liable in order to avoid the payment thereof; but your duty is plain, and can be performed; be governed by the law, and when you are in doubt as to law, write to this office, and I will cheerfully give you all the information you desire.
Blank forms on whi'Ch to make yQur quarterly reports will be sent you, and if at any time you should need others, write me and I will cheerfully furnish them.
84

ACT "W" AUG.-1917
SPECIAL NOTICE TO TAX COLLECTORS
'l'he following Act passed by the last legislature, fixes the date on which execution's shall issue j requires the payment of interest by delinquent taxpayers from the 20th of December; requires Tax Collectors to make monthly reports of delinquent taxpayers, and amount of interest collected by them. It also imposes SEVERE P_ENALTIES upon Tax Collectors for failure to comply with the law, AND GIVES THE (;OMPTROLLER-GENERAL NO DISCRETION 'l'O REMIT THESE PENALTIES. I suggest, therefore, that you read carefully this Act and follow STRICTLY EVERY PROVISION of the statute, which went into effect August 20, 1917.
W M A. WRIGHT, Comptroller-General.
An Act fixing the time when the State and County Tax Books shall close ; when executions shall issue; provide for the payJent of interest on all State and County taxes remaining unpaid after the same become due, fixing the time when the several Tax Collectors of this State shall make final settlements with the State and County; and for other purposes.
SECTION 1. Ee it enacted by the General Assembly of the State of Georgia, and it is hereby enacted by authority of the same, That from and after the passage of this 4-ct all taxes due the State or any County thereof remaining unpaid on December 20th in each year shall bear interest at the rate of seven per cent. per annum from said date, and the several Tax Collectors ot this State are required to collect the interest on such unpaid taxes and account for same in their final settlements.
SEc. 2. Be it further enacted by the authority aforesaid, That on tpe 20th day of December in each year the
85

~
several Tax Collectors of this State shall furnish to the Comptroller-General and to the Ordinary or county officer having charge of the county affairs, as the case m,ay be, of their respective counties a 1eport showing the armount of State taxes and the amonnt of cottnty taxes remaining unpa;id on sCl!id Tax Digest, and shall; eve1y thirty days thereafter until a final settlement is made with both the State and the County, fur?~ish to said officers a repo1t showing the ammtnt of State tax coUected and the amount of cottnty taxes collected [1om Decembe1 20th to the date of rende?ing such 1epmt, and also the wrnmmt of interest collected from said delvnquent or defarnlting taypaye1s.
SEc. 3. Be it further enacted by the authority aforesaid, That from and after the passage of this Act the several Tax Collectors of this State shall keep a record showing the amount of interest collected from delinquent or defaulting taxpayers, the date upon which said taxes and interest were collected and from whom collected.
SEc. 4. Be it further enacted by the authority aforesaid, That from and after the passage of this Act the several 'fax Collectors of this State are required to make Nnal settlements with both the State and Cm~nty within fmw months f1om Decembe1 20th of the yea1 i1~ which said taxes become dtte, arid upon failure of any such Tax Collector to make such final settlement within the time, such Tax Collector shall forfeit one-fourth of his commission unless some good and sufficient reason be given rendering the making of such final settlement impossible.
SEc. 5. Be it further enacted by the authority aforesaid, That all interest so collected by the several Tax Collectors of this State ~hall be by them paid to the State and County at the tme a1~ in the same manner the taxes are 1iow requi1ed to be paid.
.86

SEc. 6. Be it further enacted by the' authority aforesaid, That the failure or refusal of any Tax Collector of this State to carry out any of the provisions contained in this Act shall constitute malpractice in office, and a conviction therefor shall subject the offender to removal from office.
SEc. 7. Be it further enacted by the authority aforesaid, That all laws and parts of laws in conflict with this Act be and the same are hereby repealed.
Approved August 20, 1917.
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Send all tax money to the Treasurer, and not this office, stating what the ta-x is, whether general f

t t tax or otherwise. Write a separate letter to this office, g iving same facts as to Treasurer.

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Send all Receiver's Receipts, insolvent list and fin al statements to this office. Always, in writing, g ive name of your County and Post-office. All taxes must be sent to the Treasurer without any expense to the State.

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Acknowledge receipt of this book.

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Respectfully, WM. A. WRIGHT,

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Comptroller-General.

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