Instructions to the tax collectors of Georgia, 1920

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SPECIAL INSTRUCTIONS
TO THE
-Tax Collectors of Georgia
ISSUED BY
WM. A. WRIGHT, Comptroller-General
FOR THE YEAR 1920.
1919 BYRD PRINTING CO ., State Printers,
ATLA N TA, GA.

STATE OF GEORGIA,
OOMPTROLLER GENERAL'S OFFIOE.
ATLANTA, DE CEMB ER 10, 1919.
T o th e T ax Collectors of Georgia-
The Gener al Tax Act of 1918, which went into effect J anuary 1, 1919, has been amended by th e Act of August , 1919, and said amendments go into effect J anuary 1, 1920.
In ord er that you may be fully advised both in r egard to what classes of persons, corporations, and businesses, are taxed und er the new law, and th e amount of th e tax imposed upon each, I have prepared this pamphlet of Sp ecial In structions to Tax Collectors, which embr aces all of th e sections of the Act imposing special or occup ation I taxes, and which are required by th e terms of th e Act to he paid to you as Tax Collector of your county.
YOU 'WILL OBSERVE FROM READING THIS AOT THAT ALL PERSONS ENGAGED ON THE FIRST DAY OF JANUARY NEXT IN THE BUSINESSES TAXED, ARE SUBJEOT ON THAT DATE TO THE TAX. PERSONS WHO ENGAGE AFTER JANUARY FIRST IN ANY OF THE .BUSINE SSE S TAXED ARE . REQUIRED BEFORE THEY BEGIN BUSINESS TO PAY THE TAX TO YOU IN FULL FOR THE FISCAL YEAR.
YOU WILL ALSO NOTE THAT ALL PERSONS TAXED BY THIS ACT ARE REQUIRED TO GO BEFORE THE ORDINARY OF THE OOUNTY AND REGISTER" THEIR NAMES, THE KIND OF BUSINESS, AND PLACE WHERE IT IS TO BE OONDUOTED. THE ORDINARY IS REQUIRED TO NOTI-
3

FY YOU IMMEDIATELY OF SUCH REGISTRATION, AND AT THE E ND OF THE QUARTER TO F URNISH THE COMPTROLLER GE NERAL "'\VITH A REPORT OF ALL REGISTRATIONS.
YOU WILL FURTHER OBSERVE THAT ANy PERSON WHO FAILS TO REGISTER WITH THE ORDINARY, OR TO PAY THE TAX TO THE TAX COLLECTOR, IS MADE GUILTY OF A MISDEMEANOR I AND SUBJECT TO I NDICTME NT AND PROSECUTION.

THE TAX COLLECTOR I S RE QUIRED TO MAKE QUARTERLY REPORTS TO THE COMPTROLLERGE NERAL OF ALL SPECIAL TAXES COLLECTED, FOR THE QUARTERS ENDING MARCH 31st. J UNE 30th, SEPTEMBER 30th, and DECEMBER 31st. THE AMOUNT COLLECTED MUST BE REMITTED TO THE STATE TREAS URER, AND THE COMP TROLLER-GE NERAL ADVISE D OF SU CH REMITTANCE. BLANKS F OR THE SE REPORT S WILL BE F URNISHED BY THIS OFFICE.

Section 1218 of the Code of 1910, also provides that :

It sha ll be th e duty of the tax collector of each county in this

St ate to lay before th e Gra nd Jury, on th e first day of th e

te rm of each cour t, a full statement of all specia l taxes re-

ceived by him for th e six month s immediately preceding

sa id r epor t, and to state fully the date of said payments,

f rom whom r eceived, and also th e amounts received. And

the judges of the Supe rio r Courts of this State sha ll give

this law in cha rge to the grand jury at .each term of their

r espective courts.

.

Many changes in th e tax act of 1918 wer e made by th e la st Legislature, and I urge up on you th e impor tan ce of r eading und studying th e act carefull y, in orde r that .you may be fully ad vised as to what pe rsons and corpo rations in your county are liable to tax, and in order th at you may require the tax paid pr omptly in compliance wit h the law.

4

It has r~cently' develop ed th at a large amount of sp ecial or occupation tax es have not been collecte d for the yea r s fo r which th ey were levied. Th e Governor appointed severa l Sp ecial Tax Investigators to search out all such delinquents, and th e r esult of th eir inv estigations demonstrates much laxness in th e collection of these taxes. Many thousands of "dollars have been paid into th e Treasury by these investigat or s, all of which should have been collecte d bv th e tax collect or s, and the State save d th e expe nse of th e paym ent of special investigators. I THEREFORE INSTRUCT YOU TO BE DILIGENT IN THE COLLEC'l'I ON OF ALL SPECIAL OR OCCUPATION TAXES 'WHEN THEY ARE DUE, in order th at in fu ture it will n ot be necessary to appoint special tax collectors to p erform the duties which th e r egularly electe d collectors ar e required by law to perform.
I t"is anticipate d that this new law will very largely incre ase the State 's r evenue, and I am confident that this can be fully r ealized if Tax Collectors who are charged with th e collection of these taxes, will exe r cise du e diligence in .the e, nfor cement of th e provisi ons of the Act.
Sh ould you desire further in formation or advice on any matter involved in this new law, do not hesitate to write me.
Following the tax act you will find th e Acts of 1897' and 1898 exempting Confe de rate soldiers and vete rans of th e Spanish-Ame r ican and E ur ope an war f ro m the pay ment of special or occupation taxes except in th e case of certain busin esses therein named.
The commi ssions allowed Tax Collectors for the eollec- '. tion of Special or Occupation taxes are, as you are aware, 10% on th e amount collected.
Yours very truly, , WM.. A. WRIGHT,
Comptroller-General.
5

GENERAL TAX ACT 1918

As Amended by General As sembly, 1919.

Sec. 2. Be itfurther enacted by the authority aforesaid,

'I'hat in addition to the ad valorem tax on real estate and

Specific a n d Oc c u p a ti on 'I' a xes ,

personal property, as

required by the

Constitution and now

provided for by law, the following specific and occupation

taxes shall be levied and collected each year after the

passage of this Act beginning in 1919. In all cases in this

Act where population controls .the amount of tax or license

fee to be paid, the last Census Report of the Federal Gov-

ernment shall govern.

1st. Upon each and every male inhabitant of the State
Poll Tax. between the ages of twenty-one and sixty years on the days fixed for the return of property for taxation, a poll tax of
one ($1.00) dollar, which shall be for educational purposes,
in instructing children in the elementary branches of an i~g~ttrm!l English education only. Provided, this tax shall not be ~~~f demanded of blind persons nor crippled, maimed or disSApmaeniliib"~r abled Confederate soldiers relieved of such taxes under and ~nd - by authority of Section 766, Vol. 1 of the Code of 1895.

2nd. That the Governor by and with the assistance of the

Ad Valorem Comptroller General, is authorized and empowered annu-

Tax for

Sinking Fund.

. ally 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 ($100,000.00)

dollars as a sinking fund to pay offand retire the valid, out-

standing bonds of the State as they fall due as required by

Article 7, Section 14, Paragraph 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 'I'reas-

6

urer, and the money arising therefro m shall be applied to paying off the va lid bonds of the State as they mature.

The said amount so r eceived each ye ar shall be applied

t o paying off and r etiring th e valid bond s of th e State ma-

turing in th eir order continuously. All bonds r etired undel' the provisi ons of this Act sha ll be cancelle d and stampe d AAdddVitaiolonraelm with th e words " sinking funds" by th e Trea surer and filed Tax.

in hi s office. In addition to the foregoing levy, the Gov-

ernor , by and with the assis tance of the Comptroller-Gen-

eral/shall also levy and assess such additional rate of tax on

the taxable property of this State as ma y be necessary to

meet th e appropriations of the General Assembly of Georgia

f or each succes sive 'year . The aggregate ad valorem tax

levy in an y one year not to exceed the tax rate limit fixed by Rate Limit,

the Constitution of this State.

,

.

3r d. ABSTRACT CO:MPANIES. Up on each p erson, firm or

cor por ation engaged in the business of making Abstract of Abstracts.

Titles to property in cities of 20,000 inh abitants or over,

$75.00; in citi es of betw een 10,000 and 20,000 inhabitants,

$37.50 ; in cities and t owns of less than 10,000 inhabitants,

$21.00. P rovided this tax shall not be required of attorneys-

at-law who have paid the professional tax r equired of them

by P aragraph 88, Section 2, of this Act.

4th. ADVERTISING. Upon each p erson, firm or corporation conducting the business of an advertising agency, Advertising
using other means than billboards, $50.00; upon each p erson, firm or corporation conducting the business of advertising by signs painted on billboards or other places where space is leased, rented or sold, in counties of more than 60,000 inhabitants, $75.00; in counties of from 20,000 to 60,000 inhabitants, $50.00; in counties of less than 20,000 inhabitants, $10.00.

5th. BILL POSTERS. Upon all 'bill distributors ties engaged in the business for profit in towns

and paror cities,

Bill

Posting

five dollars.

7

Commercial Agencies

6th. AGENCIES, COLLECTING, COMMERCIAL AND MERCANTILE. Upon each person, firm or corporation engaged in business as a collecting, commercial, mercantile, or any other agency of like character in every county in the State where they have an office or branch office', $125.00.

Detectives Agencies

7th. AGENCIES, DETECTIVE. Upon each person, firm or corporation operating a detective agency, or doing detective work, for hire or compensation, for each office established in this State, $25.0U.

Teachers'

8th. AGENCIES, TEACHERS. Upon each person, firm or

Agencies Ga. L. 1918 .

corporation conducting Teachers' Agencies

or

Bureaus,

p . 46.

$25.00 in each county where it has an office.

Amusement Parks

9th. AMUSEMENT PARKS. Upon each person, firm or corporation owning, leasing or operating an amusement park, other than baseball, football or bicycle parks; hereinafter mentioned, where two or more amusement devices, resorts or attractions are operated, and an admission fee is charged for anyone or more of the exhibits, resorts, or attractions, $220.00. Provided, this paragraph shall not be construed to exempt or relieve any individual device, resort, amusement or attraction located in said park from the payment of any specific or license tax herein imposed.

Athletic Clubs

10th. ATHLETIC CLUBS. Upon every athletic club, person or association giving boxing or sparring or wrestling exhibitions where admissions charged is 50 cents to $1.00 for each such exhibitions, five dollars. Fifteen dollars where admission .charged is $1.00 to $1.50. Twenty-five dollars where admission charged is $1.50 and over.

Auctioneers

11th. AUCTIONEERS. Upon each person, firm or corporation carrying on the business of an auctioneer, twenty-five dollars in each... county in which they shall auction the sale of property or carryon such business. Provided, that this paragraph shall not be construed to apply to any administrator, executor or guardian or his attorney-at-law, dispos-

8

ing by au cti on of th e property of th e estate of wards they r epresent, or to ..Confederate soldiers, or to any person conducting an auc tion sale in the execution of a private power arising out of a contract, nor to any sale made in the execution of legal powers.

12th. AUTOMOBILES. Upon every agent of, and upon every deal er in, and upon every person soliciting orders for i5~if~~bi1~:. the sales of automobiles, the sum set out below, viz.: In each county for each make of such vehicle only one such tax for such make for each agency to be taxed in any om county. Any agency having paid such tax to be allowed an y number of employees within the coun ty wherein such tax ha s been paid, f r ee from such liabilities. Provid ed, that any person, firm or corporation paying this tax shall be permitted to r esell an y automobile or other vehicle taken in exchange for automobiles without the p ayment of additiona l tax. In each County with a population of less than 20,000, $27.50. In each County with a population of betwe en 20,000 and 30,000, $55.00. ' In each County with a population of between 30,000 and 50,000, $82.50. In each Coun ty with a population of between 50,000 and 75,000, $110.00. In each County with a population of between 75,000 and 100,000, $165.00. In each County with a populatior, of between 100,000 and 150,000, $220.00. In each County with a population exceeding 150,000, $275.00.

12-A. Upon every pe rso n, firm or corpo ration deal-

ing exclus ively in used automobiles

or

second-ha nd

auto-

Ga. L . 1918, P. 47.

mobiles $25.00 in each county. Provid ed, that such dearer

dealing exclus ively in used or second-hand automobiles

may r egist er with the Comptroller- General and pay the

sum of $100.00 to the Comptroller-Gene ral, who sha ll

th ereupon issue to such deal er a cer tificate which sha ll enti-

tl e th e said dealer to sell exclusively second-hand or used

automobiles in any county of the State without the pay-

ment of any further license or occupation tax.

13th. Upon all automobile schools, ten dollars.

9

AAPlsuastneomtmsb;olbiGinlage.

14th. AUTOMOBILE ASSEMBLING PLANTS. Up'on each person , firm or corporation operating an automobile assem-

L . 1918, P. 48 .

bling plant, $100.00 in each county.

15th. AUTOMOBILE TRUCK ASSEl\iBLING P LANTS. Upon each such p erson, firm or cor poration op er ating an . automobile truck as sembling pl ant, $25.00.

16th . AUTOMOBILE GARAGE. Upon each pe rson, .firm or

corporation carrying on th e business of oper ating garages,

eithe r for storage or r epai ring automobiles, or keeping

sa me for hire, in cities of mor e tha n 35,000 inhabitants,

$25.00. I n cit ies of betw een 20,000 and 35,000 inh ab itants,

$15.00. . In cit ies of betw een 10,000 and 20,000 inhabitants ,

$10.00. In cit ies or t owns of fr om 1,000 to 10,000 inhabi-

tants, $5.00. And up on each person keeping a car for hire

in cities, or towns of less than 1,000 inhabitants or in any

place outside of an incorporated town, shall pay a tax of

$5.00.

.

Tents, etc. 17th. Upon all awning or t ent makers, fift een doll ars.

SBcahroboelrs, etc. 18th. Upon Barber Schools, fift een .dolla r s.

SBhaorbpser; Ga.
L. 1918, P . 48.
Baths

18-A. - Upon ever y barber shop ha vin g two chairs or

less, the sum of $5.00, and the sum of $2.50 fo r each chair

in ad dit ion t o two.

.

-

19th. Up on all agents for barber supplies, twenty-five

dollars.

20th. Upon all Turkish baths, Russian or vap or baths, t en dollars.

21st. Upon each person, firm or corporation owning,

~;Jl :1~r;~g lea sing or operating any park, or place where baseball,

Places

football or other similar game is played, or wh ere automo-

bile, motorcycle or bicycle races, or contests are held, and

wh ere admission fees are charged, in cities of more than

30,000 inhabitants, or within five miles thereof, $100.00. In

cities of betwe en 15,000 and 30,000 inhabitants, or within

five mil es thereof , $50.09. In cities or towns ' of between

]0

3,000 and 15,000 inhabitants, or within five miles thereof , $25.00. In cities or towns of less than 3,000 inhabitants, or within five mil es thereof, $10.00. Provided, that this tax shall apply only to those parks and places wh erein professional games are played or professional contests arc held.

22nd. BAGATELLE, BILLIARD, J ENNY LINN, P OOL OR TIVOLI

T ABLE S.

Upon

each

person, firm

or

corporation

op e r a t i n g

T a bl e s for Games; p r o-

v iso as to
f or public u se an y billiard, bagatelle , J enn y Linn, pool or Clubs : Ga. L. 1918,

ti voli table, wh ether in hotels , club s or other places, for n. 49.

each table, $50.00. P rov ide d that such clubs as mak e no

cha rge fo r admittance fee or for the games played shall not

be r equired t o pay such t ax.

Upon each 'per son, firm or cor po r at ion wh o keep s or holds fo r hi r e or f or sa le, fo r himself or as agent f or r esident or non-resid ent owner, any bagatelle, billiard, J enny Linn, pool or tivoli table, or other table of lik e characte r, for each place of business in this State, $100.00.

23rd. B mw MAKERS. Up on each person, firm or corpor- Bondsmen;

ation

engaged

in

the

bu sin ess

of

procuring

or

signing

Ga. L. p . 49.

1918.

bon ds, or depositing collateral in lieu of bonds for com-

pensation, except duly authorized bonding companies and

dul y author ized officers of this State who are .r equir ed to

give bond to qual ify as such officers, $25.00 in each county. .

24th. B OOK AGENTS. Upon each agent or canvasser for

books, maps, or lithographic

prints,

in

each

county

in

Agen ts for Books, etc,

which he shall do business , $5.00. Pro vid ed, this shall not

apply to bona fide students ea rning their way through

school or college.

25th. BOTTLERS. ' Upon each person, firm or 'cor por ation

operating a bottling plant, bottling soft drinks

or beverages

B ottling W orks

of any character whatever, which said plant uses a ma-

chine for filling, capping, corking or sealing bottles of any

style or character, the sum of twenty-five ($25.00) dollars

per year for each such machine .having one filling head.

11

Seventy-five dollars ($75.00) for each of such machines having two filling heads. One hundred and twenty-five dollars ($125.00) for each of such machine having three filling heads, and fifty dollars ($50.00) for each additional filling head on such machines having more than three filling heads.

SBtroockkesr.s

in
et c. :

26th. firm or

BROKERS-STOCKS AND corporation dealing in

BONDS. Upon each person, bonds or stocks, either ex-

Ga. L. 1918.

p . 50.

clusively or in connection with other business "the sum of

$100.00 for each town or city where such business is carried

on the population of which does not exceed 5,000, and

$150.00 where the population is over 5,000 and not 'over

10,000, and $250.00 where the population exceeds 10,000.

27th. Brokers, merchandise and commission merchants;

~{;~Chan- every person, firm or corporation doing 'busin ess in this

GBaro. kLe.rs1:918, . State who receives or distributes provisions and merchan-

p, 50.

dise, including flour, hay, grain, coal, coke, lumber

brick, or any other article of merchandise shipped

to such person, firm or corporation for distribution on ac-

Commission count of the shipper, or who participates in the profits Mercha.nta. ensuing from or accruing out of the sales of such provi-

sions or merchandise as above described, or who invoices

such sales, or who collects money therefor shall be

deemed to be a broker. Every person, firm or corpora-

tion buying or selling for another any kind of merchandise

on commission shall be a commission merchant. Every

person, firm or corporation shall pay for the privilege of

transacting the business of a commission merchant or bro-

ker in merchandise $50.00.

PBrrionkteinrsg;
Ga. L . 1918.

28th. Upon all brokers, agents or agencies for printing, book binding or lithographing, "$25.00 in each county in

p . 50.

which such broker or agent has an office or place of busi-

ness. "

Real Estate 29th. BROKERS, REAL ESTATE. Upon each person, firm -Brok era or corporation engaged in the business of buying or selling
.real estate on commission, or as age~ts, renting real estate,

12

the sum of ten dollars for each county in which such business is carried on. And if such person shall engage in auctioneering or selling property at public outcry, or by auction sales, he shall also be liable for and required to pay the tax required of auctioneers by paragraph number 11 of this Section, $25.00.

30th. BROKERS, RAILROAD AND THEATER TICKETS. Upon each railroad and theater ticket broker or scalper, when ~~~~~~s not prohibited by law, operating in cities of more than 10,-
000 inhabitants, $100.00. In cities or towns of less than
. 10,000 inhabitants, $50.00.

31st. Upon all burglar alarm .compan ies and upon all Alarm and

automatic sprinkler companies

or agents

therefor the

sum

Automatic Sprinkler

of

$25.00 for

each

agency

or

place

of

business

in

each

Agts.; Ga. L. 19118,

county.

p . 50.

32nd. CARDS, DEALERS IN. Upon each dealer in playing Playing Card

cards, $10.00.

Dealers

33rd.

Upon all card writing, cutting or engraving stands,

Ca rd Writing

five dollars for each stand in each county.

Stands; Ga. L .

1918, P. 51.

34th. Upon all carpet and rug cleaning companies not Carpet

connected with laundries, ten dollars.

Cleaners

f

35th. Upon all cemetery companies, agencies, offices, Cemetery

etc., fifty dollars.

.

Agencies

36th. CIGARS. Upon each person, firm or corporation Cigar engaged in the manufacturing of cigars where more than Makers five cigar makers are employed, $10.00.

37th.

CIGARETTES.

Upon

each

person,

firm

or

corpora-

Cigarette Dealers

tion who may sell or give away cigarettes, or cigarette

paper, or who furnishes their customers with cigarettes,

cigarette paper, 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

other articles, or kept in his or her place of business, or

13

elsewhere, accessible to his or her customers, for each place of business, $25.00.
Circuses. etc. 38th. CIRCUSES. Upon each circus company, or other company or companies giving such exhibitions, beneath or within a canvas enclosure, advertised in print or by parade in any manner whatsoever, as a circus, menagerie, hippodrome, spectacle or show implying a circus, in or near cities of 40,000 or more inhabitants, for each day it may exhibit, $500.00. In or near cities of between 20,000 and 40,000 inhabitants for each day it may exhibit, $300.00. In or near cities of between 5,000 and 20,000 inhabitants, for each day it may exhibit, $250.00. In or near cities ' 0 1' towns of less than 5,000 inhabitants, for each day it may ' , exhibit in the State of Georgia, $100.00.

Circuses ;

38-A. Upon each side show accompanying a circus com-

Side Shows; Ga. L . 191 8,

pany in or near cities of 5,000 population or more $50.00 and

p. 51.

in or near all cities or towns of less than 5,000 population,

$25.00.

Clippings

39th. Upon all clipping bureaus, ten dollars.

Coal, etc.

40th. COAL, COKE OR WOOD. Upon each person, firm or corporation dealing in, whether for themselves or as agents or as brokers, coal, coke, wood or lumber, in cities of more than 5,000 inhabitants, $10.00.

41st. Upon all concerts, shows and exhibitions charging

Concerts. Shows, etc. :

an admission, not otherwise herein taxed, in or near cities of

Ga. L. 1918 , p, 52.

more than 5,000 inhabitants, $50.00; in or near towns and

cities of less than 5,000 inhabitants, $25.00; provided that

this Section shall not apply to histrionic, dramatic and oper-

atic performances given in regularly licensed theatres and

opera houses and provided this Section shall not apply

to exhibitions given by Iocalperforrners nor to exhibitions

the entire proceeds of which are for charitable or benev-

olent purposes nor to entertainments commonly known as

chautauquas.

14



/

42nd. CONSTRUCTION COMPANIES. Upon each person,

firm or . corporation accepting a contract to construct f~orntg;;:ors

bridges,

dams, waterworks,

roads,

railroads,

street pavi.ng,

s t r ucti on of Publi c

cantonments,

or

other

structures

or

works

of

a

like

public

Work s; Ga. L. 1918,

p, 52.

nature, in each county where doing business one-tenth of

1 per cent of the contract price for su ch work, or in case

such work is not done for a fixed contract price then one-

t enth of one per cent upon the cost of such work, and pro-

vided that the aggregate tax paid by any one. contr act or or

firm or corporation under this section shall not exceed the

sum of $500 in anyone county in any calendar year.

43rd. CONTRACTORS. Any person, firm or corporatiou

accepting orders or contracts for doing any work on or in Contra ctors

any building or structure r equiring the use of paint, stone,

for building, paving, ex -

cav a ti n g ,

bricks, mortar, wood, cement, structural iron or steel, sheet etc. : Ga . L .

1918, p, 52.

iron, galvanized iron, metallic piping, tin, lead, electric

wiring, or other metal, or any other building, or who shall

accept contracts to do any paving or curbing on sidewalks

or streets, public .0 1' private property using asphalt; brick,

stone, cement, wood, or any composition, or who sh all ac- D efinition of Co n tra ctor.
cept an order for or contract to excavat e earth, rock, or

other material, for foundation or any other purpose, or who

shall accept an order or contract to construct any sewer

of stone, brick, terra cotta, or other material, shall be

de emed to be a contractor. Every contractor shall, on the

first day of January in each year, procure from the Ordi-

nary in the County in which he has his office a license to

L icense f rom Or d i-

carryon the business of a contractor; provided that if such nary.

contractor has no office in this State then he may procure

such license from the Ordinary from the county where he

conducts his business. Every such contractor shall pay for

the privilege of transacting business in this State $10.00,

provided the amount of all order s or contracts accepted do

not exceed $10,000, and $1.00 additional for each $1,000.00 of

orders or contracts accepted above $10,000; this to be paid

as follows: $10.00 to be paid at the beginning of the year or

at the commencement of business within any year, and

- thereafter r eturns to be made at the end of the qu~rter to

15

Corporattons, Domestic

the tax collector showing th e' amount of order s or contracts accepte d during th e quarte r and th e amount of tax du e upon the orde rs or contracts above $10,000 to be paid at the 'end of each quarter with the making of this r eport, provided the provisions of this section shall not apply in cases where th e cont r act ,price does not exceed th e sum of five hundred doll ars, and where th e contractor does not employ more th an two assistants .

44th. OORPORATIONS, DOMESTIC. 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 service rendered, in addition to all other taxes now r equired of them by law, are hereby required to pay each year annual licenses or occupation tax as specified in the following scales:

Oorporations with capital not 'exceeding $10,000, $10.00.

Corporations with capital over $10,000 and not over $25,000, $15.00.

Oorporations with capital over $25,000 and not over $50,000, $20.00.

Oorporations with capital over $50,000 and not over $75,-

000, $30.00.

.

Oorporations with capital over $75,000 and not over $100,000, $50.00.

Oorporations with capital over $100,000 and not over $300,000, $100.00.

Oorporations with capital over $300,000 and not over $500,000, $200.00.

Corporations with capital over $500,000 and not over $1,000,000, $300.00.
Corporations with capital over $1,000,000 and not over $2,000,000, $500.00.
16

Corporations with capital over $2,000,000, $600.00.
Tax required ' by this paragraph to be paid to the tax collector of the County where such corporation has its home or office of business, and the payment of this tax will relieve such corporations from the payment of said tax in any other County in which it does business, and to that end the collector shall furnish such duplicate receipts as may be needed for authorized agents of the corporation in the other Counties in this State.
45th. CORPORATIONS-l!'OREIGN. Upon every agent or representative of any foreign or non-resident corporation, . orporations,
.7.!lrelgn
said agent or representative having a place of business or office in this State, in addition 1.9 all other taxes now required of them by law, 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 corporation represented by them as specified in the preceding paragraph of this section (wherein is fixed the licenses or occupation tax required of corporations chartered under the law of Georgia) for schedule or scale therein slet forth. Provided, that if such foreign or non-resident corporation shall pay to the Comptroller-General of this State 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 licenses or occupation tax or certificate or duplicate receipt for each agent that said tax has been paid and the presentation of such certificate or ' duplicate receipt for each agent that said tax has been paid, and the presentation of such certificate or. duplicate receipts by such agents to the tax collector 'of this 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
17

construed so as to re lieve the corporation or agent of any other license oroccupation tax whatever. Provid ed, that this and Paragrraph No. 44 of this Section shall not apply to insurance. companies or to sewing machine companies, or to companies doing or op erating a r eal estate loan business as mentioned and described in Paragraph 64, hereafter, which are separately taxed in other Paragraphs of this Act. Provided, further, that all r eturns by corporations resident or non-resident must be made under oath, and wh en any corporation paying this license or occupation tax requires or demands more than two duplicate certificates for agents, then such corporations shall be r equired to pay an additional f ee of one dollar for each duplicate certificate or r eceipt over and above the fir st two mentioned.
46th. DANCE HALLs. Upon each person or persons operDance Halle ating public dance halls where dancing is permitted or
taught fo r hi r e, $25.00.

B owling,

47th. DEVICS, BOWLING AND TEN-PIN ALLEYS, CANE-

Ten-Pin a nd other a lleys.

RACKS, SHOOTING GALLERIES, ETC. Upon each pe rson, firm or

shooting ga tlertes.

corporation operating for gain a bowling, boxball, t en-pin

Games, e tc . : Ga. L . 1918,

all ey,

or alley

of

like cha racte r,

shooting galleries

or

booth

p, 55.

wh er e fir earms are used for firing at a target and upon per-

sons operating for gain any table, stand, machine or place

for. performance of games, not prohibited by law, and any

rack or booth or place for pitching or throwing rings at

canes, knives or other things of valu e, 0'1' any table or st and

for rolling balls for play or for sale or disp osition of prizes,

for each stand, t able, all ey, galler y, ma chine, rack, booth or

other place put in us e at each place of bu sin ess in this State

the sum of $25.00.

Skating R inks ; Ga . L . 1918 , p, 1)5.

47-A. Upon the owner, manager, keeper of, or lessee of any skating rink in this State wh ere any fee or charge is made for admission, for the us e of skates, or skating, in Counties having a population of more than 100,000 inhabitants the sum of $100.00 ; in Counties of 50,000 and not over 100,000 the sum of $50.00; ill' counties of less than 50,000 population the sum of $25.00 for each place of business.
18

48th. DIRECTORIES. Upon each person, firm or corpora- Directories tion compiling a city directory or directories of any charac-
ter, and selling or supplying thesame on subscription, the
sum of $75.00.

49th. DOG AND PONY SHOW. Upon every dog, pony or horse show where the entire show is exclusively an exhibi- i?g~ya~~ows .

tion of trained dogs, ponies, or horses and monkeys, or a

.

combination of any of .them, beneath a tent, canvas or en-

closure where an admission fee of fifteen cents or more is

, charged, the sum of fifty dollars ($50.00) for each day it

may exhibit, and upon such shows with an admission fee of

less than fifteen cents, the sum of thirty ($30.00) dollars

for each day it may exhibit in this State.

. 50th. Up.on all persons, firms or corporations engaged Dry. Cleaning

III dry cleamng, ten dollars.

.

51st. Upon all electrical contractors, ten dollars.

'CEolencttrraicctaolrs

52nd. EMIGRANT AGENTS. Upon each emigrant agent, employee or employees of such 'agent s, doing business in EAmgeingtrsant this State,'for each Oounty in which such agent or employee
may do or offer to do business, $1,000.00.

53rd. business

Upon all employment agencies or bureaus doing in this State, twenty-five dollars for each county.

AEGmgae.pnLlco.iye1ms91e8n. t

p . 56.

54th. FORTUNE-TELLERS, GYPSIES, Upon any person having a fixed place in fortune telling or palmistry, for

AND HORSE-TRADERS. of business, engaged each Oounty where

THFTGoreaoalr.rldtseuLeern.srs,e1.91e8tc, .

located, $100.00.

P. 56.

54-A. Upon each company of traveling horse traders or

traveling Gypsies, or traveling companies or other transient

traveling persons or firms engaged in merchandise or live stock of any kind,

trading or selling or clairvoyants or

aSnduudmbe-bddei.vrision

persons engaged in fortune telling or palmistry, in .eaeh

county where they carryon either kinds of business herein

mentioned, $25.00. Such tax shall constitute a lien on any

19

live stock owned by such traveling person or firm. Pro-

vided, that no Oonf ederate soldier, indigent, or an y other

person, firm or corporation, shall be exempte d from the. tax

provided under this section.

.

}

Ga so lin e a nd 011 Wagon s

55th. GASOLINE OR OIL. Upon each p erson, firm or corporation selling oil or gasoline from a wagon o~ truck,

ten dollars ($10.00) for each wagon or truck.

Insurance A g e n c i e s'

56th. I NSURANCE AGENTS. Upon each and every local insurance agent, or firm of agents, doing business in this State and upon each and ever y solicit or or sub- agent for any r esident or non-resident company d oing bu siness in ' this State, except Mutua l fir e associa tions or comp anies, or their agents, operating sole ly on mu tual obligations , f or each county in which they shall transact or solicit insurance business, $10.00.

Upon each and every t raveling or sp ecial or general agent of any lif e, fir e or accident or fidelity or ca sualty in surance company conducting the business of such companies in this State, $75.00.

Li cense T a x In Advance

Said license tax must be paid in advan ce by sa id agent or agents to the tax collector of the County of his or their r esidence before said agent shall be authorized to act as agent for an y such company. Provided, that railroad ticket agents selli ng accident in surance tickets shall not be deemed in surance agents in the sense of this paragraph.

Traveling Insurance Agents

Upon each and every traveling or spe cial or g eneral agent of any assessment life in surance compan y, or industrial life in surance company, or sick benefit in surance company, or live stock insurance company doing business in this State, wh ether f or r esident or non-resident company, to be collect ed and paid in the manner provid ed above for other insurance companies, $25.00.

Ice Cr eam

57th. ICE OREAM DEALERS, W HOLESALE. Upon each p er-

Deale rs (who lesale) ;

son , firm or corporation selling a t wh olesale , whethe r

as

Ga. L. 1918. pp, 57, 58.

manufacturer or deal er in ice cr eam, $25.00.

20

58th. ITINERANT PRACTITIONERS. Upon every itinerant doctor, dentist, optician, veterinary surgeon, osteopathist, g~~~~~~t etc. or specialist of every kind, doing business in this State, the sum of twenty-five dollars ($25.00) for each County in which they may practice or do business. Provided, that if anyone of such said itinerant specialists 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, proprietary medicine, nostrums, etc., by paragraph 83 of Section 2 of this Act; to-wit, fifty dollars ($50.00) in each county where they may offer to sell such (articles. Prooided, 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 r equired hy paragraph 88 of Section 2 of this Act.

59th. JUNK DEALERS. Upon each person, firm or corporation engaged in the business of 'dealing in junk in cities .Iunk of over 50,000 inhabiitants, $100.00. In c.iti.es 0 f f rom 10,- Dealers 000 to 50,000 inhabitants, $50.00. In cities of from 3,000 to 10,000 inhabitants, $25.00. In cities or towns under '3,000 within ten miles thereof, $10.00. Each junk dealer, his clerk, ag ent or employee, shall keep a book, open to inspoc.tion, in ~hich he shall make entries of all railroad 'iron, brass pieces of machinery, plumbing material, unused . farm implements, automobile parts, fixtures or accessories, purchased by him, together with the name of the party from whom purchased, and upon failure to keep such books or record and produce it on demand, the said dealer shall forfeit his license.

60th. LEGERDEMAIN AND SLliIGHT-OF-HAND. Upon each

exhibition

of

feats

of

legerdemain

or

sleight-of-hand,

or

Legerdertn a tn

other exhibition and entertainment of like kind, -$25.00.

61st. LIGHTING SYSTEM. Upon each person, firm or Lighting corporation selling, whether as manufacturer, agent or

21

dealer in any lighti ng system, whether gas, gasoline or electrical, in each County where business is done, $25.00.

Llghtning Rods ,

62nd. L IGHTNING-RoDS. :U pon each p erson, firm or corporation who may contr act f or or engage in the business of fit ting up or ' erec t ing lightning rods in this State, th e sum of thirty dollars ($30.00) for each COUl1ty in which he may contract for, or erect; or put ,in place any lightning r od or r ods, upon any structure or building therein, and it shall be the duty of the tax collector to whom the tax is paid to is sue the p erson paying such a license, receipt showing such payment.

Live Stoc k
D e ~l~ro

63r d. LIVE STOCK. Upon each pe rson, fir m or corporati on dealing in live stock, h aving a fixed place of bus iness, in cities of more than 50,000 in habitants, $25.00. I n cities of from 10,000 to 50,000 inhabitants, $15.00. In cities or towns of less than 10,000 inhabit ant s, $10.00.

L oan Agents ; Ga. L . 1918. P. 59. E xemption of At tor n eva-atL aw. et c.

64th. L OAN AGENTS. Upon each person, firm or corpo-
ration negotiating loans and charging th erefor any fee, commission or sa lary, in ea ch county in wh ich he or they
may ca r r y on such bu siness, th e sum of $20.00. P r ovided this tax sh all not be r equired of attorneys-at-law who have paid the professi onal tax r equired by this Act and who shall engage in nego tiating loans on collateral other than wages, time or sa lary, provided further that this tax shall no t be required of any p erson, firm or corporation in an y count y in which its correspondent, agent or other local r epresentative has paid sa id tax or otherwise complied with or conformed to this Section.

Should such person, fir m , or cor p oration engage in loan-

ing or n egotiatin g loan s up on wages, or time, or the pur-

chasing of sa laries, the sum of $100.00. '

L obbyists;

Ga . L . 1918. p . 59.

65th. LEGISLATIVE AGENTS. Upon each person registered

S u bsti t u ti on of " Leg is -

un der the Act of the General Assembly approved August

la ti v e Agents" for

11,19'11 (S ee Acts of 1911, page 151), the sum of $25.00.

"Lobbyists ."

22

/

66th. MATRIl\WXIAL, NATAL OR NUPTIAL COMPANIE~. 'Upon Matrimonial every agent of a matrimonial, natal or nuptial company, Agencies
for each County in which they shall do or offer to do business, $100.00.

67th. MACHINES (STORE manufacturer or wholesale

.dCeAalSeHr

REGISTER) . in, or agent

fUopr otnhe-

each sale

Cash Regteter Dealer"

of any cash or account register for each place of busi-

ness in this State the sum of $100.00.

68th. MACHINES (WEIGHING OR CALCULATING). Upon W eighing

each manufacturer or

wholesale or retail dealer in,

or

agent

Sca le Dealers

for the manufacturer of any weighing scale, or scales for

calculating weights or prices of commodities, for each

place of business in this State, $25.00.

69th. All dogs are hereby made personal property and shall be g iven in and taxed as other property of this State Dogs.
is given in and taxed. Such tax to be enfor ced by levy and . sales as other taxes are collecte d, and not to interfere with the impositi on and collect ion of an y municipal taxes on dogs, wh eth er such dog or dogs be owned by t he taxpa yer, hi s wife or minor childre n .

70th. MACHIXES, OFFICE (ADDING MACHINESQ. Upon Ma chines for every manufacturer of, or wholesale or retail dealer in, or Calculating
agent for 'the sale of any adding or calculating machine retailing for more than ten dollars, for each place of business in this State, $100.00.

71st. MACHIXES, TYPEWRITER. UI>on every manufac- Typewrit e rs turer of or wholesale or r etail dealer in, or agent for sale of
any typewriter or typewriting machine, for each place of
business in this State, $35.00.

72nd. MACHINES (SLOT MACHINES) . Upon every slot ma-

chine,

punch

board

or

other

device

operated,

used

or

kept

Slot Machines

in this State wherein is kept any articles to be purchased

by depositing therein or paid therefor any coin or thing

of value, and for which may be had any article of merchan-

23

dise whatsoever, for each machine, punch board, or other device, for each County where kept, set up, used or operated, $2.50.'

Slot Machines

, Upon each slot machine wherein may be seen any picture, or any music may be heard by depositing in the ma- . chine any coin or thing of value, and each weighing ,machine or scale, and every machine making stencils by the use of contrivances operated by slot wherein any coin or ' other thing is to be deposited, for .each machine in each County where set up, operated or used, $5.00. Provided, that not more than seventy-five dollars shall be required of anyone person in anyone County under this section.

Bicycle

73rd. Upon every bicycle dealer selling or dealing in

Dealers; Ga. L . 1918, P.

bicycles

either

at

wholesale

or

retail,

for

themselves,

or

61.

upon commission, or consignment, shall pay the sum of

ten dollars for the fiscal year or part thereof, to be paid

to the tax collector of the county at the time they may com-

mence business. Dealers selling bicycles at more than one

place shall pay license for ' each place of business where

bicycles are sold. All unsold bicycles belonging to dealers

shall be liable to seizure and sale for payment of such fee,

license and tax.

'

Motorcycle Dealers, etc., added.

73-A. Upon every person, firm or . corporation selling or dealing in motorcycles or motor attachments for bicydes, whether in connection with the business of selling bicycles or automobiles or otherwise, $25.00 for each place of business.

Machinery

74th. MACHINERY AND IMPLEMENTS. Upon every manu-

and Implement Manu-

'factur er

of

reaping,

mowing,

binding

or

threshing

ma-

facturers and Dealers

chines, gas, electrical or oil engines, agricultural machin-

ery propelled by gas, and road building machinery pro-

pelled by gas or oil, selling or dealing in such machinery

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

retail dealers in above mentioned machinery, selling such machinery man~factured by companies that have not paid

24

/

the tax thereon named, shall pay one hundred ($100.00)

dollars, the same to be paid to th e Comptroller-G eneral

annually at the time of commencement of busin ess, and to be known as a lic~ns e fee f or th e privilege of doing business
Li cens e
in this State. All companies and others paying this license

fee shall, at the time of payment of same furnish the Comp-

troller-G eneral with a list of all agents authorized to sell

aforesaid machinery of their manufacture, or under their

control, and shall pay to said Comptroller-G eneral the sum

of t en ($10.00) dollars f or each of sa id agents for the fiscal

year or fractional p art thereof for each county in which

th e sa id age nts may do business; up on the payment of ten

($10.00) dollars, th e Comptroller-General shall issue to

each of said agents a certificate of authority to transact

business in this State.

I

Before commencing business in this State all such ag ents Regi s t ry
shall be r equired to r egister th eir names with the Ordinaries of tho se Counties in which th ey intend to do busin ess, and shall exhibit to said Ordinaries their license f r om the Comptroller-General. Wholesal e and r etail deal ers in above mentioned machinery shall be required to pay th e tax provided herein fo r manufa cturers of th e above machines sold by them except th e manufacture of such com: panies as have paid th e tax required by this Act. All unsold machinery belonging to manufacturers, deal ers or th eir agents or in th eir possession or th e p ossession of others, shall be liable to seizur e and sale f or the payment of such f ees, licens e or tax.

Non e of the provi sion s of this section shall apply to Exemption s
licensed auctioneers ' selling second-hand machines or to officers of th e law under legal process, or to merchants buying or selling said machin ery on which a licens e tax has been paid as her ein provided, and who keep th e sam e and sell and deliver them from their place of business . An y
Pena lty
p erson who shall violate th e provisions of this section shall be liable to indictment for a misd emeanor and on conviction

25

shall be punished as prescribed in Section 1065, Volume 2, of the Code of 1910.
75th. MERRy-Go-RoUNDS. Upon the -owner , manager, ~;~~~~~O;tc. keeper or lessee of any merry-go-round or flying horses, or
of flying swings, or human roulet te or simila r devices run by machinery, or of any elevated railway or scenic railway, or similar contrivance kept for gain, either directly or indirectl y, for each place of busin ess in this State and for each place where operated, $25.00.
Motion P lc- 76th. Upon all motion picture supply houses, tw entyt ure Su pplie s five dollars.

Mu si cal Ins t r u me n t s

77th. JHUSICAL I NSTRUMENTS - GRAPHOPHONES, ORGANS, PH ONOGRAPHS, PIANOS AND VICTROLAS. Upon each person, firm or corporation engaged in the business of selling or r enting, as agents or dealers, any of th e above or similar instruments in cities of more than 50,000 inhabitants, $50,00: In cities of from 25,000 to 50,000 inhabitants, $25.00. In cities of less than 25,000, $5.00.

News Dealers P res iden t s of Com pan ies.

78th. NEWS DEALERS. Up on each p erson, firm or corporation carrying on th e business of selling books, magazines, papers, fruits, confections or other ar ticles of merchandise 'on the r ailroad trains in this Stat e, $500.00. No County or municipality shall have authority to levy any additional tax for the privilege of carrying on said business.
79th. OFFICIALS. Upon the p re-sident of each express, te legraph, t elep hone, railroa d, st ree t . r ailroad, steamboat or navigation company , electr ic light, sleepi ng car comp any, palace ca r company, building an d loan a ssociation investment and loan company, gas company or water power compa ny doing business in this State, $15.00.

- In case the presid ent of any of th e companies enumer ate d in prece ding paragraph does not r eside in this State, th en in such case the gene ral agent, supe r intendent or other person or official in charge of th e business of such compa-

26

nies who r eside in this State sha ll be r equired to pay this

busin ess or pr ofessional t ax of fift een doll ars, and no muni-

cipal corporation or county au th orities shall levy an addi-

ti.onal tax on th e professions. and officials enumer ate d in

paragraph above set for th, eithe r as a license, tax or a fee

otherwise.

.

80th. PACKING H OUSES. Upon every individual agent or firm of agents of any packing house, and upon any and iI~~~~~g every individual agent or firm of agents of any person, firm or corporation dealing in an y .packing house products .' or goods doing business in this State, for each place of ' business in each County having a city situat ed th erein with a population of 30,000 or more inhabitants, $200.00. For each place of business in each County with a population of from 15,000 to 30,000, $100.00. For each place of business in each County with a population of from 5,000 to 10,000, $50.00. For each place of bu sin ess in each County with a population of less than 5,000, $10.00.

81st. P AwNnRoKERs. Upon each person, firm or corPawn-
poration carrying on the business of pawnbrokers, for each brokers place of bu siness in this State, $200.00.

If any pawnbroker shall sell, or offer for sale, or expo se in his place of business any pistol, pistol or rifle cartridge, dirk, bowie knife or metal knuckles, whether sold as unredeemed pl edges or otherwise, he shall als o be held subject to and required to pay the licens e tax r equired of the deal er s in such articles by P aragraph 87 of this section of this Act.

82nd. PHOTOGRAPHERS. Upon every daguerrean, am- Pho togra brotype, photographic and similar artists carrying on the phers. etc. business of making pictures, or securing negatives for pictures to be made elsewhere , in the County of his bona fide r esidence, $5.00. For each County other than the County of his residence in which he may carryon such business, $10.00.

27

Peddlers of

83r d. P EDDLERS. U pon every p eddler or t raveling ven-

Drugs, etc.

S oa p .

d or

of

any

p atent

or

propriet ary

medicin e

or

r emedi es,

or

appliances of an y kind or spec ial no strum, or jewelry, or

stationery, or drugs, or soap" or of any oth er kind of mer-

chandise or commodity whats oever (wh eth er herein enum-

erated or not) , pe ddling or selling any such goo ds or a rti-

cles, or oth er merchandise, in each County where th e same

or any of them are pe ddled, sold or offered for sale, $50.00. \

Stov es,

Upon every peddler of stoves or r anges for cooking pur-

Clocks, etc. poses, or clocks, or albums or picture fr am es, for each

County wherein he may sell or offer -for sale either of said

a r ti cles , $200.00.

P atented Arti c les

Upon any traveling vendor of any patent churn, or patente d fence or patented agricultural implements or tools, or other patented a rticles, f or each county in which he may sell or offer to sell eithe r of th e enume rate d articles, $25.00.

Vendors on Boats

Upon eve ry travelin g vendor using boats, barges or oth er water crafts f or th e purpose of selling goods of an y kind, not prohibited by law, on the rivers or waters within the limits of this State, for each Coun ty wher e he may sell su ch wares, goo ds or mercha ndise, $50.00.

The tax sh all be a li en upon the boa t, barge or other water cr aft, and its contents, without re gard to the ownership thereof.

84th. P IC TU RES OR P IC TURE FRAl\IES. Upon eve r y person,

Picture and Frame

firm or corpo ration who in person or th r ough its age nts

D ealers; Ga. L . 1918, P.

sells and delivers photographs or pi ctures of any characte r ,

65.

or pi cture f r am es, whether they mak e . charge of such

fram es or not, in each county in whi ch this bu siness is don e

$10.00.

This shall not apply to r egular merchants dealing III such goods at th eir u sual place of business.

Monum ent

85th. MON U M E NT D EAL ERS. Upon each p erson, firm or

Dealers corporation selling and erecting monuments or tombstones,

28 ,

the sum of ten dollars in each County they shall do or offer to do business.

86th. MOVING PICTURES. Upon each and every electric

show

or

exhibition

of

moving

pictures,

or

illustrated

songs

Moving Picture Shows

and each place where vaudeville -p er f ormance is given,

whether with or without elect r ic shows or moving pictures,

and each place where theatrical performances or any p er-

formance similar thereto, panorama or any public p erform-

Picture shows .

ance or exhibition

of any kind except for benevolent,

chari-

vaudeville and theat-

table

or

educat ional

purposes,

for

each

place

of

business

ri cal performances.

in

cit ies

of

less

than

2,000

inhabitants,

per

month,

$2.00.

e t c . ; Ga . L . 1918 , p . 66.

In cities of from 2,000 to 5,000 inhabitants, par month,

$3.00. In cities of from 5,000 to 10,000, per month, $5.00.

In cities of from ]0,000 to 25,000 inhabitants, p er month

$7.50. In cities of over 25,000 inhabitants, per month,

$10.00.

The sum shall be the same for part of a month as for a whole month and must be paid monthly in advance.

87th. P ISTOLS. Upon each and every dealer in pistols Pistols, or in toy pistols which shoot cartridges, or who deal in pis- Knives, etc.

tol cartridges, or rifle cartridges, dirks, bowie knives, or

metal kn ucks, for each place of business in this State,

$35.00. Provided [uriher, that no Confederate veteran, in -

digent person or any firm or corporation shall be exempt ed

from this section.

.

88th. PROFESSIONS. Upon each and every practitioner Profession a l of law, medicine, ost eopa thy , dentistry and upon each and Taxes . ever y vet er ina ry surgeon , optician, ma ss eur, architect, pub-lie accountant, adjuster of fir e losses, or embalmer , charging for their services as such, $10.00.

Upon every civi l, mechanical, hydrostatic or elect rical engine er who may r eside in this State, the sum of $10.00. Provided, that this tax shall not be demanded of persons serving in any branch of the armies of th e United States, or any branch of the navy of the United States during the

29

Safes and Vaults

continuance of the present war in which the Unit ed States

is now engaged.

,

89th. SAFES AND VAULTS. Upon all agents or agencies

selling safes or vaults, or vault doors or other vault fix-

. tures, $50.00.

90th. SANATORIUMS. Upon hospitals and sa nat or iums s anatortume or in stitutions of like character, whether incorporated or
n ot, conducted for gain in cit ies of more than 20,000 population, $50,00. In cities or towns of less than 20,000 population, or where located outside of a city or town, $25.00.

Pro uided, the above tax shall not apply to public hospitals maintained by municipal corporations for charitable purposes only. /

i:>oda Fountains

91st. SODA F OUNTAINS. Upon each p erson, firm or corporation running, or operating soda fountains in this State, on each draught a rm or similar devic e used in drawing carbonated water, $5.00.

92nd . SOFT DRum SYRUPS. B e it f ur the r enacte d, that

So ft Drink Syrup Deal-

afte r December 31, 1918,ther e shall be levi ed on all persons

ers.

and companies carryin g on, in this State, the business of

manufa cturing or selling by wholes ale, or di stributing f ro m

any depot, car, warehouse or agency, and ca rbonated

waters, or sy r ups, or othe r a rticles t o be used in carbonated

.water or in t end ed t o be mixed with or blended with car -

bonated Water or t o be sold as sof t drinks (n ot in cluding

im itations of beer, win e, whi sk ey, or other intoxi cating

liquor s) , an occupati on ta x f'or the privil ege of car rying on

said bu siness, at the end of each qu art er an amount equal

t o one-fou rth of one pe r cent. on the gross r eceip ts f ro m

said bu siness in this State f or sa id qu arter.

Heturns.

Within three days f ro m the end of each qua r te r of the calendar ye a r each person or company engaged in said kinds of bu siness sha ll make r eturns under oath t o the Comp tr olle r General of the Sta te, showing the am ount of said gross r eceip ts wi th a det ailed state ment of the parties from whom sa id r eceipts a re r eceived.

30

In case of a corporation the r eturns shall be made on oath by the president, if a resident of this State, and if the president is not such r esident, by the officer or person in charge of the business of said corporation in this State.
Upon failure of any pe rson r equired by this Section to P enalty. make such r eturns within t en days after the expir at ion of such quarter he shall be guilty of a misdemeanor, and ~hall be liable to indictment and be punished as now provided in cas es of misd emeanor. Upon the making of such quart erly r eturns, the comp any or person liable to said tax shall pay the same to the Comp t r olle r -Gene r al, and upon failure to pay th e same, th e Comp t r olle r -Gene r al shall issue an E xecution. execution for said tax against the property of the person or company liable to said tax.

If no ret urns be made, or if the Comptroller-General be- Assessment

lieves said returns are fa ls e, the Comptroller-General shall

on Non-Return.

asc ertain the amount 'of said gross r eceipts from the best in-

formation in hi s pow er and a ssess the tax accordingly, after

giving th e company or person liable to said tax at least five

-days notice of th e time of assessing said tax and issu e hi s

execution accordingly against the p erson or corporation

carrying on said bu siness. Any person, company or agent

carrying on any kind of business specified in this section,

after failure to pay the tax her ein levi ed for any preceding

quarter during which he or it was liable to tax sha ll be guilty

of a m isdemeanor.

.I t is her eby enacted that all said taxes received or collect ed under this Section shall be paid int o the State T r easur y. It is also enact ed that any person or company paying the tax herein levied shall be relieved of any and all occupation tax or license f ees to the State under existing laws on or fo r the kin d of bus iness specified in this Sec tio n.

93rd. STREET CARNIVALS. Upon ever y midway)combina-

tion

of

small

sh ows,

or

street

fair

or

street

car nival,

the

Street Shows, etc

sum of te n dollars each week or f ractional part the re of, fo r

each separate tent enclosure, or place where an admission

31

,fee is charged or collected, either directly or indirectly to witness or hear any p erformance, or where anything may be exhibited for admission or tickets; and upon every merry-go-round or flying horse; accompanying any midway combination, st reet fair or street carnival in each city or town in this State in which it does business, or in each County wh er e they may operate outside the limits of any city or town in this State, $25.00. Pro vided, that should the said midwa y combination, or an y' of them specifi ed above, be held in conn ection with County, District, State agricultural fairs of this State and under the directions of and within the grounds at the time of holding said fairs , the whole amount of tax for said attraction when so held shall be twenty-five dollars p er week or a fractional part ther eof.

T anks and pumps for dealers in: oil. etc. , Ga. L. 1918. n. 69.

94th. TANK AND P UMPING SYSTEMS. Upon each person,

firm, or corporati on selling or dealing in tanks and pumps

or tank s, or pumps f or' oil, gaso line or kero sene or other

like fluids, $50.00.

,I

'l'radlng Stamps

95th. TRADING STAMPS. Upon all trading stamp companies or dealers in, $50.00.

Steamboat

96th . Upon all ste am ship and steamb oat companies in

Com panies. this State, $100.00.

Undertakers

97th. UNDERTAKERS. Up on each person, :firm or corporation whose business is that of burying the dead and charging for same, in cities of more than 50;000 inhabitants, per annum, $100.00. In cities of from 10,000 to 50,000 'inhabitants, per annum, $50.00. . In cities of from 5,000 to 10,000 inhabitants, p er annum, $20.00. In cities or towns of from 2,500 to 5,000, $10.00. In cities or towns of less than 2,500 inhabitants, $5.00.

Warehouses for Cotton

98th. WAREHOUSES-COTTON. Upon each p erson, firm or corporation operating a warehouse or yard for th e stor age and handling of cotton for compensation, licen se ta xes as follows: Where not less than 500 nor more than 5,000 bales are handled in one year, $10.00. Where not less than

32

5,000 nor more than 10,000 bales are handled in one year, . $25.00. Where not less than 10,000 nor more than 20,000 bales are handled in one year, $50.00. Where not less than 20,000 nor more than 30,000 bales are handled in one year, $75.00. Where more than 30,000 bales are handled in one year; $100.00.

99th. WAREHOUSE MERCHANDISE, ETC. Upon each person, firm or corporation operating a warehouse or yard for storage of goods, wares or merchandise and farm products

WcfohraanrMedhiesoreu- ses

other than cotton and charging for same, $25.00. Provided,

that any warehouse that pays taxes as provided by Para-

graph 98 of this Section shall not be subject to tax re-

quired by this paragraph.

100th. WATERWORKS. Upon each person, firm or corporation dealing in as manufacturers of or agents for, any Waterworks waterworks system, whether the power operating same is derived from a windmill, hydraulic, gas or similar engine or electrical apparatus, in each county wherein such business is carried on, the sum of $25.00.

101st. PACKERS. Upon each person, firm or corporation engaged in the business of packers of oysters, shrimp, or fish, $25.00.

OPFShiayscrhsikmt.eerprss,, of

102nd. PATENT RIGHTS. Upon each person, firm or corporation selling patent rights in Georgia, the sum of $50.00.

PRaigtehnt tS-ell-
ers.

103rd. REPORTING AGENCIES, COMMERCIAL. Upon each person, firm or corporation engaged in the business of a commercial reporting agency, in every county in the State

RACeogpmenomcrtiieenrsgc. ial

where they have an office or branch office, $125.00.

Sec. 3. SEWING MACHrNES. company selling or dealing in

Upon every sewing machine sewing machines by .itself, or

Sechresiwn. iengDMeaal--

its agents in this State, and all wholesale and retail dealers

in sewing machines, selling machines manufactured by com-

panies that have not paid the tax herein, shall pay four hun-

dred dollars for each fiscal year or fraction thereof, to be

paid to the Comptroller-General at the time of commence-

I
ment of bu siness; and said companies or deal ers shall furni sh the Comptro lle r-Gene ral with a list of agents au th orized t o sell machines of their manuf acture, or under their control and shall pay t o sa id Comptro ller -Gene r al the sum of t en dollars for each of said agents f or th e fiscal year or fra cti onal part thereof ,for each county in whi ch said agent may do business f or said compa ny . Upo n the paym ent of sa id additi onal sum the Comptrolle r -General sha ll issu e to each of said agents a cer t ificate of authority t o transact business in this State. B efore doing bu siness under this Act, all sewing machine agents shall be r equir ed to r egi ster their names with the Ordinaries of those counties in which they int end to ope rate, an d exhibit to sa id Or dinar ies the ir license f ro m the Comptroller -Gene ral and t o keep such licens e pasted on their vehicles, or at their place of bu siness. Wholesal e or r etail deal ers in sew ing ma chines sha ll be r equire d to pay the tax p rovided her ein fo r each manuf acturer of sewing machines sold by them, except the manufacture of such comp anies as have paid the tax r equ ired by this Act. All un sold sewing ma chines belon ging to sewing machin e companies , deal ers or their agents , in p ossessi on of said companies, dealers, their agents or othe rs, sha ll be liable t o sei zu re and sa le for payment of such fees, license or tax. Any per son who sha ll viola te -the provisi ons of this section sha ll be liable t o indictm ent f or a misd emean or, and on conPenalty. viction shall be pun ishe d as prescribed in Secti on 1065, Volum e 2 of the Code of 1910. None of the p rovisions of this section shall ap ply to licensed auctionee rs selli ng secondhand sewing machin es, or t o officers of the law under legal Exem ptions. process or t o mer chants bu yin g and selli ng ma chines on wh ich a license tax has been paid as herein provided and who keep the sa id mach ines an d sell an d deliver them at their places of bu siness, such sa les n ot being on comm ission. Pr ov ided, that if sa id merchan t sha ll employ an age nt or agents t o deliver or sell the machines, the provi sion of th is section shall ap ply to said agent or agents.

R eturns ,

SEC. 4. T AXES-How R ETURNED. B e it further ena cte d

Manner of

by the authority aforesaid, that the tax provided for in

Section 3 r equires return made to the Comptroller-General as under old law, and Paragraphs 79 and 88 of Section 2 of this Act shall be r eturned to the r eceiver of tax returns in th e County of the residence of the person liabl e to such ~~~c:'d~~ tax and shall by the r eceiver be entered upon the digest ~~~~~7ds9.
- Prest ents,
of taxable property. All the other taxes enumer ate d and ~~r. 88, set forth in Section 2 of this Act shall be r eturned and Professions paid to the tax collectors of such counties where such vocations are carried on, and paid in advance, except the occupation tax on agents of foreign corporations taxed in Paragraph 45, Section 2, which must be paid to the Comptroller-G eneral. The tax r equired in Paragraph 65 of Section 2 shall be paid to the Secr etary of State wh en each p erson registers, and he shall not be allow ed to register until such tax is paid.
SEC. 5. TAXES-How PAID. Be it further enacted by the Payment, authority aforesaid, That the taxes provided for in this How Made Act shall be paid in full for the fiscal years for which they are 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-G eneral. Before any p erson shall be authorized to op en up or carryon said business . they Registry in shall go before th e Ordinary of the County in which they Advance propose to do business and register their names, the business th ey purpose to engage in, the place where it is to be conducted and they shall then proceed to pay their tax to the collector and it shall be th e duty of the said Ordinary to immediately notify the Tax Collector of such r egistration 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 re- Penalty quired, shall be liable to indictment for misdemeanor and on conviction shall be fined not less than double the tax
35

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 such 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; Provi ded, however, that in all Counties of this State where the officers of the Superior Court, or City Court, are now, or may hereafter be upon th e salary basis, the oth er half of the fine shall be p aid in to the trea su ry of such Counti es and shall become th e property of such Counties.

In surance Companies. Premium T ax

. Sec. 6. I NSURANCE COMPANIES. Be it further enac ted by the author it y af oresaid, That all foreign and home insur-
anc e companies doing business in this State shall pay one and one-half per cent. of all premiums, in money or othe r wise r eceived by th em, upon the gross r eceipts of such insur ance compa nies on bu sin ess don e in the State fo r th e year; P rovided, this shall not include r eturn p remiums on cancelled policies.

Return of

2nd. That every in suran ce, compa ny incorporated under

Realty

th e law s of this State and doing bu sin ess on the legal r e-

' ser ve plan, shall be r equired to return for taxation all of

its r eal estate as oth er r eal estate is r eturned, and all of the

personal property owned by it shall be asce r tained in the

Of Person- following manner: From the total value of th e a sset s held

a lty

by th e company, both r eal and personal, shall be dedu cted

the assessed va lue of all r eal estate owned by the comp any

in this State, the non-t axable funds depo sited by the com-

pan y with the State Tr ea sury, and th e amount of th e r e-

serve or net va lue of th e policies r equired by law to be

held by the comp any for its policy-holders and which belong

. to such policy-holders; the r emainder shall be the value of

the p ersonal property owned by and taxable against such

companies.

3r d. That wh enever any Insurance Company doin g .business in this State shall make it appear by proof to the Insurance Commiss ioner that one-fourth of the total assets

36

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 by insurance policies issued by such company on lives of persons resident of this . State, then the premium tax levied by the first paragraph of this section shall be abated or reduced to one per centum upon the gross receipts of such company, and if the amounts so invested by any such company shall be as much as three-fourths of the total assets of such company, then said premium tax shall be abated or reduced to one-fourth of one per centum upon such gross receipts of such company.
Sec. 7. MANUFACTURING COMPANIES. Be it further enacted by the authority aforesaid, That the president, su- Manufactur-
ing Com-
perintendent or agents of all manufacturing and other panies companies, whether incorporated or not, other than railroad, telegraph, telephone, express, sleeping and palace car companies, and such other companies as are required to make return of the value of their franchise to the Comptroller-General under the provisions of the Act approved' December 17, 1902, entitled an Act to provide for and require the payment of taxes on franchises, and to provide the method for the return and payment of said taxes, and all persons and companies conducting business enterprises of every nature whatsoever, shall return for taxation at its true market value all of their real estate to the tax receiver of the County wherein said real estate is located. Provided, that if the real estate upon which said manufacturing or other business enterprises of whatsoever nature is carried on, lies on or across the County line, or County lines, and in two or more Counties, said real estate shall be returned to the Tax Receiver of the County wherein are located the main buildings containing the machinery, or most of the main buildings. Provided [uriher, that all persons, companies and corporations not excepted above, conducting any business enterprises upon realty not taxable in
37

Returns

the Oounty in which such per son s r eside or the office of the company or cor por a tion is located shall r eturn f or t axation their st ock of merchandise, raw material, machinery, liv e st ock, and all other p er sonalty employed in the op eration of such bu sin ess cnte r pr ises, together with th e manufactured g oods and all other property of such business ente rpr ises and notes and accounts made, and th e mon ey used in the prosecution of such bu siness ent er pr ises on hand at the time for the estimation of prop erty f or taxation, in cluding all p er sonalty of whatsoever kind connect ed with or used in such ente r pr ises in an y manner whatsoever, in the Oounty in which is taxable the r ealty wherein ' such bu siness ent er pr ise is located or carried on. Provided fur ther, that the ag ent in this State of an y person , firm or cor p or a tion r esident without this State who shall have on hand f or sa le, sto r age or otherwise as such agents, merchandise or other property, including mon ey, notes, accounts, bonds, .st ocks, etc. , shall r eturn the same fo r tax ation to the t ax r eceiver of the Ooun ty wh erein the same may be taxed f or State and Oounty purposes as other property in this State is t ax ed. The word "merchandi se" shall be held to in clude guano, comm ercial fertilizer, save and except that all canal and slack water navigation companies shall mak e through their r esp ective executive officers or st ockholder s in possession of the same r eturns to the Tax R eceiv er of each County in which the sa me is located, or through which the same shall pass, in whol e or in part of the right of way, locks and dams, toll houses, st r uctures and all other r eal estate owne d by or used by the company, or stockholders thereof. Provided, that this Act shall not make subject to t axation any property of . canal or navigation companies which is not subj ect to taxation by the laws of this State now exi sting. The president of every manufacturing company in this State, and agent, general manager or person in po ssession or charge of the business or property in this State of any non-resident person, firm or corporation shall be r equired to answer under oath in addition to those provided by law, the following qu estions:
38

1st. 'What is the nominal value or cost of the real estate Questions of the company yo u repres ent, including the buildings for R eturns
I
t h e r eon?

2nd. 'What is the fair market value thereof?

3rd. 'What is the nominal value or cost of your ma chinery of every kind ?
4th. 'What is the fai r "mar ket va lue thereof? 5th. What is the value of the r eal estate not used in the conduct of the business of your company ?
6th. 'What is the value of raw-material on hand on the day fixed for return of property for taxation ?

7th. 'What is the value of manufactured goods or articles on hand on the day fixed for the return of property for taxation, wh ether at your principal' office or in the hands of agents, commission merchants or others ?

8th. How much money did your company have on hand the day fixed for th e r eturn of property for taxation, whether within or without the State ? How much deposited in bank?

9th. State separately the gross nominal value of the notes, accounts, bonds and other obligations for money or property of eve ry kind on hand on the da y fixed for the r eturn of property for taxation. State separately the fair market value of each of said classes of property.

10th. What other property of every kind did your company own on the da y fixed for"the r eturn of property for "t axation; and what is the fair market value thereof?

And such company shall be taxed upon its entire property, so ascertained, and the Comptroller-Gene ral is authorized to frame and have propounded any other qu estion which, in his judgment, will produce a fu ller r eturn.

Sec. 8. RAILROADS, R ET URN, To ,VH01\'[ MADE.

Be

it fur-

Railroad and Other Com-

ther enact ed by the authority aforesaid, That all railroad pani es

39

companies, street and suburban railroads, or sleeping car companies or persons or companies operating railroads or street- railroads, or suburban railroads, '0 1' sleeping cars in this State, all express companies, including railroad companies doing an express, telephone or telegraph business, and all telephone and telegraph companies, person or persons doing an express, telephone or telegraph business, all gas, water, electric light or power, steam heat, refrigerated air, dockage, or cranage, canal, toll road, t oll bridge, railroad, equipment .and navigation companies through their ' president, general manager or agents 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 Oomptroller-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. .

NonresideIt 2nd. That each non-resident person or company whose

Sleeping Car Companies

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 entire value of all

sleeping cars of such persons or company, then tax such

sleeping cars at the regular tax rate imposed upon the

property of this State in the same proportion to the entire

value of such sleeping cars that the length of lines in this

State over which such cars are run bears to the length of '

.lines of all railroads over which such sleeping cars run;

the returns shall be made to the Oomptroller-General by

the president, general agent or person in control of such

cars in this State. The Oomptroller-General shall frame

such questions as will elicit the information sought, and

answers thereto shall be made under oath. If the officers

above referred to in the control of said sleeping cars' shall

fail' or refuse to answer under oath the questions propound-

ed, the Oomptroller-General shall obtain the information

from such sources as he may, and he shall assess a double

tax on such sleeping car. If the taxes herein provided for are n~t paid, the Oomptroller-General shall issue executions

40

against 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 failed to pay the taxes.

3rd. Any person or persons, co-partnership, company or

corporation

whenever

organized

or

incorporated,

whose

Equlpment Compantes

principal business is furnishing or leasing any kind of

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

sleeping cars, or in whom the legal title of any such cars is vested but which are operated or leased, or hired to be op- ~a,j~~~~;~fr crated on any railroad in this State, shall be deemed an g~~,~ni{9s1:8. equipment company. Every such company shall be required ~is 7~i Ba-

to make returns to the Comptroller-General under the same assessment.

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

railroads making returns in this State, and the assessment

of taxes upon such equipment companies shall be based upon

the value of the average amount of equipment of said equip-

ment company in this State during the year and taxes shall

be imposed and collected upon such value at the same rate

as other property in this State is taxed and in addition

. thereto the Comptroller-General shall impose and collect at

the same rate tax upon the franchise of said equipment

companies upon the following basis:

Ascertain the value of the franchise of said equipment companies under the same rules as the value of franchises of railroads is now ascertained and the proportion of the franchise taxable in this State shall be the proportion the car mileage of said equipment company in this State bears to the entire car mileage of said equipment company and to effectuate the provisions of this paragraph the Comptroller may require of such equipment companies such reports as .will give the necessary information to enable him to ascertain the value of the franchise of such company and such equipment companies shall furnish the ComptrollerGeneral such information as he may require, and all the rules and penalties applicable to railroad companies shall be applicable to such equipment companies in the event .of failure to comply with the provisions of this section.

41

R eturns or
Railroads

Sec. 9. RAILROAD RETURNS AND By WHOM MADE. Be it further enacted by the authority aforesaid, That the presidents of all railroad companies doing business in this State shall make r eturns to the Comptroller-General in the manner provided by law for the taxation of the property 'or the gross r eceipts or net .incomes of such railroads and shall pay the Comptroller-General the tax to which such property or gross receipts or net income may be subject according to the provisions of this Act and the laws now of force relating to the tax on railroads, and on failure to make' return or refusal to pay tax, said company shall be liable to all the penalties now provided by law, and the ComptrollerGen eral is hereby required upon failure 'of such 'companies ' to make r eturns, or if made and not satisfactory to said officer, to proceed against such companies as provided in Section 1050 of the Code of 1910, Volume 11.

Banks .

S ec. 10. BANKS. B e it further en act ed by the authority aforesaid, That no tax shall be assessed upon the capital ' of banks, or banking associations, organized under the authority of this State, or of the United States, located within this State, but the -shar es of the st ockholders of the banks or banking as sociations, whether resident or 'n on-r esident owners, shall be taxed in the County wh ere the banks or banking associations are located, and not elsewhe r e, at their full market value, including surplus and undivided profits, at the same r ate provided in this Act f or the t axation of moneyed capital in the hands of private individuals. P rovided, that nothing in this Section contained sh all be construed to r elieve su ch banks or banking associations from the tax on all r eal st at e held or owned by them ; but they shall r eturn said r eal estate atits fair market value in the County wh ere located. Pro vided further, that wh ere real estat e is fully paid for the value at which it is returned for taxation may be deducted from the market value of their shares, and if said real estate is not fully paid for, only the value at which the equity owned by them therein is returned for taxation shall be deducted from the market value of their shares.

42

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 [urther, 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.

Sec. 11. Be it further enacted by the authority aforesaid, Building and

That

all

building

and

loan

associations

or

other

associa-

Loan Associations

tions of like character shall be required to return to the tax

receiver of the County where such associations are located,

all real and personal property of every kind and character

belonging to such association, except the real property lo-

cated in another county shall be returned to the tax receiver

of that County.

Sec. 12. Be it further enacted by the authority aforesaid,

That

all foreign

and home

fidelity

guaranty companies

or

Guaranty and Surety

other companies furnishing bonds, or surety associations Companies

doing business in this State shall pay one per cent. of all

premiums in money or otherwise received by them or the

agent, general or special or local, as the case may be, of

said companies, shall make returns to the Comptroller-Gen-

eral on the same terms and in the same manner as insurance

companies.

Sec. 13. Be it further enacted by the authority afore-

said, That the presidents and.principal agents of all incor- Returns by

porated

companies

herein

mentioned,

except

such

as

are

Resident Agents

required to make returns to tax receivers of the Counties,

shall make returns to the Comptroller-General under the

rules. and regulations provided by law for such returns,

and 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-Gen-

eral.

43

Additional

Sec. 4. Act 1919. Be it furth er enacte d by th e authority

Sec ti on (17). afo resaid that the ab ove described Act be am ended by add-

ing an additional section at th e end ther eof , to be known as

Se ction 17, r eading as follows:

Sec. 17. SPECIAL TAX AGENTS. Whenever the State Tax

Speci al T a x Investiga-

Oommissioner shall have r eason t o believe that the taxpay-

t ors .

ers in an y county a re not r egi stering their bu siness with

the ordinary as r equired by law, or failing to properly r e-

turn their property as r equired by law, or r eturning their

property a t a fal se va luation, he shall have authority upon

recommendation of the Governor to employ a comp et ent

person to g o into each county, ves te d with all the powers,

as are now given to Oounty B oards of Assessors, to ascer-

tain such fa ct; r eport on su ch investigation to be made to

Compensa- the State Tax Oommi ssi oner. The compens a tion of such
ti on of
Invest igator. p erson so emp loyed shall be a p er centum of the taxes ac-

cruing to th e State from hi s effor ts , the amount to be fixed

by the State Tax Commi ssioner and approved by the Gov-

er n or.

OONFEDERATE SOLDIERS EXEMPT INSURANOE AGENTS'TAX.
An Act to am end S ection 1642 of the Code of 1895, by adding after word " solicitors" in fourth line of said section the words, "and fir e in surance agents or solicitors," and for other purposes.
SECTION 1. Be it ,enact ed by the General Assembly of the State of Georgia, and it is hereby enacte d by authority of the same, That from and after the passa ge of this Act, section 1642, Volume 1, Oode of 1895, be and the same is hereby am ended, by adding after word "solicitors" in fourth line of said section the words, "and fire in surance agents or solicitors," so that said section when so amended shall r ead as f ollows : All Oonfederate soldier s who are
44

over th e age of fift y years, and who have r esid ed in this State for three yea rs next preceding the filing of their applications, as hereinafter pr ovided, are author ized to conduct th e busin ess of tr ave ling life insurance age nts or solicitors and fir e in surance agents or solicit or s, an d p eddle in the State without first obtaining a license therefor from the State or any county or municipality thereof, and without being subje ct to any tax the r ef or .
SEC. 2. 'Be it furth er enacte d, That all laws and par ts of laws in conflict with this Act be, and the sa me are, her eby r epealed.
Approved December 20, 1897.
EXEMPTING .DI SAffiL E D OR I NDIGE NT SOL DIERS.
HOUSE BILL NO . 588.
Any disabl ed or indigent Confe de rate soldier or soldiers of .the Seminole, Cree k or Cher okee Indian wa r , or Mexican war , or Spanish American Wa1" 01' late Eur opean uiar, or blind pe rso n, who is r esid ent of this State, ma y peddle or cond uct business in any to wn, city, county, or counties. the reof without p aying license fo r th e privilege of so doing; and a certificate f ro m the ordina ry of an y county, stating the fact of his being such disabled or indigent Confe de rate soldier or soldier of the Seminole, Creek or Che rokee Indian war, or Mexican war, or Spanish American war or lat e European wa r, or blind per son, who is a r esident of the S tate, shall be sufficient proof. P rovided, th at this section shall not author ize p eddling or dealing in ardent or intoxicating drinks, or running a billiard, po ol, or other table of lik e character, or dealing in futures, or peddling stoves or clocks, or ca r rying on the busin ess of a pawn-broker or auct ion eer or dealing in lightning r ods. And, provided furth er, th at the privil ege her eby grante d shall not be t ransf erred t o or used by an y other p er son .
Approved by Governor Hugh M. Dorsey, Au gu st 18, 1919.
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