Instructions to the tax collectors of Georgia, 1922-1923

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INSTRUCTIONS

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TO THE

Tax Collectors of Georgia
ISSUED BY
WM. A. WRIGHT, Comp~roller-General
FOR THE YEAR 1922-1923

BYRD PRINTING CO., ATLANTA

INSTRUCTIONS
TO THE
Tax Collectors of Georgia
ISSUED BY
wM. A. WRIGHT, Comptroller-General
FOR THE YEAR 1922-1923
1922 BYRD PRINTI NG CO., STATE PRINTE R S
ATLANTA, GA.

,

STATE OF GEORGIA EXECUTIVE DEPARTMENT
ATLANTA, August 21, 1922.

Pursuant to the provisions of Sections 1010, 1011 and 1012 of the Code of 1910, which require the Governor, with the assistance of the Comptroller 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 1922, it is

ORDERED: That the following rates of taxation be assessed and collected from the amounts of the taxable property 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 purposes respectively; to-wit:

For the Sinking Fund, to retire matured bonds of the State. . . . . . . . . . . . . . . . . . .10 mills

For General Purposes, including the support of the common schools. : . . . . . . . . 4.90 mills

The whole State tax hereby levied and assessed making . . . . . . . . . . . . . . . . . . . 5.00 mills;
or $5.00 for each thousand ($1,000) dollars worth of property, to meet appropriations made by the General Assembly for all purposes for the fiscal year 1922.

WITNESS my official signature and the seal of the Executive Department, this 21st day of August, 1922.
THOMAS W. HARDWICK,

I

WM. A . WRIGHT, Comptroller General.

Governor.

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INSTRUCTIONS
-TO-
TAX COLLECTORS
READ CAREFULLY AND OFTEN
Comptroller-General's Office,
Atlanta, Ga., August 30, 1922.
To the Tax-Collectors of the State of Georgia: In accordance with the order of His E xcellency the
Governor, found on the preceding page, you are hereby directed to collect an ad valorem tax of 4.90 mills upon the taxable value of all property subject to taxation in your respective cO'unties for general purposes; also a tax of .10 of a mill for a sinking fund; this is 5 mills for all purposes for 1922.
Don't make a mistake in the calculation. In collecting these taxes and remitting to the Treasurer, the whole amount can be remitted as "General Tax."
You will also collect the specific tax levied on polls and professions by the Tax Act, now in force. (See Act ''A,'' hereinafter given, section 2, paragraphs 1 through 118.)
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 ea.ch kind charged to you, in order that you may compare it with your books for verification. If there appear;; an:y discrepancy, 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 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 amount to be paid the State Treasurer.

FORMFOR 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.
~eceiver 's commissions on polls (see receipt paid receiver) ..
Insolvent polls, errors, etc.. .. Collector's commissions on polls
(after deducting insolvent list . of polls) ..... . ...... . .. . A.mount of net poll tax ....... .

75 06 156 00
72 00 1,062 34

$1,366 00 $1,366 00 Foreigners not naturalized nmist pay poll tax.
6

COMMISSIONS.
Collectors must add the net poll tax to the net general tax on digest; this will give the sum that will fix the per cent. of their commissions under an Act to be found in this book marked Act '' G. ''
The law 1na,kes it the duty of Taa;-Collectors to ascertain what p.roperty, polls and, professions have not been returned to the Tax-Receivers of their counties (1!Y1,d, to assess and double tax all suck for each
year i11, which they are f ownd to be in default.
PROFESSIONS AND OFFICIALS.
Under the head of PROFESSIONS a.re included practitioners of law, medicine, osteopathy, chiropractic, dentistry, veterinary surgeons, opticians, masseurs, public accountants, adjusters of :fire loss, embalmers, civil engineers, and mecba.nica.l, bydrostatis or electrical engineers. The tax on ea.ch person engaged in the professions named is $15.00. See Par. 94.
Under the head of OFFICIALS are included the president (or official in charge of the business) of each express, telegraph, telephone, railroad, street railroad, steamboat, or navigation company, electric light, sleeping car company, palace car company, building and loan association, investment and loan company, gas company and water power company. The tax imposed upon officials is $25.00. See Par. 85.
I am satisfied that this law bas not been rigidly and strictly enforced in the pa.st by many Tax-Collectors, and for this reason I desire to call your specia.l attention to it. For the law on this subject, see Act "A" in these instructions, Par. 88 and Par. 79.
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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 and towns of this State to the Comptroller-General for county and city taxation, and all telegraph, telephone, express companies, gas, electric light and power companies, ~nd all persons doing such business in Georgia are required to make tax returns to the Comptroller-General for State, county, school district, and city taxation.
County and School District taxes must be paid by said corporations to the Tax Collector of the county in which they are located, by December 20th . Statements of amounts due by each corporation will be furnished Tax Collectors by me, and the Tax Collector is required to notify me promptly of the . failure of any of said corporations to pay the tax by the time required by law. T ax Collectors have nothing to do with the collection of these taxes after
fi . fas. are issued by the Com,ptroller-G.eneral agains t
those in default. This is the diity of the Sheriffs.
In calculating commissions on these taxes, you are required to add the amount of the statement furnished you by the Comptroller-General to the aggregate amount of taxes on the digest furnished you by the tax receiver, and compute your commissions according to the percentages fixed by Section 1234 of the Code, viz., 6% on the first $1,000, etc. See Reed, T. C. vs . Glynn Co., 145 Ga., p. 881.
TRANSIENT PROPERTY TAXED.
By an Act of the Legislature ' 'transient persons who shall temporarily locate in any county of this
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State for the purpose of selling or disposing of goods, guano, wares, merchandise, live stoclf, 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 commissions 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.)
TIME, TO SETTLE.
The Legislahue 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 collector who has failed to settle his account. (See Act "W" passed August, 1917, forfeiting one-fourth of your commission), 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
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necessity of so arranging your dates and appointments tliat you may be able to collect the taxes during the months of September, October and Novem&er, and first twenty days in December. I now forewarn you that the law ,relat-ing to defaulting Collectors will be strictly an d rigidly enf arced, CllY/,d the1 seciwities on your bond not,ifi ed 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 sec.tions 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 delinquent or defaulting taxpayers in your county, and place them in the bands of an officer authorized by law to collect them. Said officer is requlired to enforce said execi1,-tions within ninety days from the date th ey 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.)

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Under and by authority of an Act approved February 24, 1877, you can point out property upon

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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 cass of property, and in order that you
10

may not make a mistake I will point out to you in a few words the law governjng such sales. There are two classes of wild land-the returned and the unre- turned; and while, as a general thing, you will not have much trouble with the :first class, yet sometimes there arises 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 tax 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 sberiffs and constables, as in the case of other fl. fas.
2d. Said lands must be advertised NINETY days before selling the same.
3d. You must attepd the sale of these lands, and whenever a citizen claims that a lot is erroneously advertised, it is your duty to stop all proceedings until the matter can 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 bas a prior lien upon the proceeds of such sales for her taxes, and this amount must be paid before any other claitn, 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
11

is an excess over tax and costs, to pay expense of sale of another lot failing to sell for an amount suffi.cient to pay tlie costs of sale.

I ask a careful 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 "K" and "L. ")

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PROFESSIONAL TAX.

II

I desire to c~1ll special attention also to the law requiring the payment of professional taxes imposed

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upon practitioners of law, medicine or dentistry, or

any other profession upon which a special tax is

levied by the State, and charging for their services

without paying said special tax.

Read this law carefully and inform all persons interested as to its provisions and see that the taxes levied are promptly paid. You will observe that these taxes should be returned to the Tax-Receiver and pla ced on his digest in the proper-column of said digest and are payable at the time other taxes on the digest are collected. (See Act "N. ")

TAX-COLLECTOR'S FINAL SETTLEMENT FOR THE YEAR 1922.

On final settlement each collector should prepare and send up a final settlement of his .accounts in accordance with 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 account with State of Georgia for the year ....
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DR.

To General Tax (including professions) ............. $10,000 00

Poll Tax . . . . . . . . . . . . . . 1,225 00

General Tax collected not on digest ........ .

15 00

Poll Tax collected not on digest ............. .

30 00-$11,280 00

By Receiver's commissions .
Collector's commissions .
Insolvent General Tax ..
Errors in Digest General Tax . .............. .
Defaulters relieved General Tax ............ .
Errors in Polls ....... . Defa.ulters relieved polls Insolvent Polls ....... . Net Polls paid State
Treasurer .......... . General Tax paid Treas-
urer . ............... . General Tax paid Treas-
urer ............... .

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, there-

fore, should be free from blurs and erasures, and

should not be used until you are ready to make your

final settlement, when you can fill out the items prop-

erly. Be careful, in giving yourself credit on this

settlement, not to mix up your receipts (from this

office) of general tax paid with the receipts of special

taxes collected 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-CoUector 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 (twentyfive 15-100 dollars) . . . . . . . . . . . . . . . . . . . . . 25 15
Also, the further sum of sixty-fiv-e dollars and twenty-five cents be, and is, hereby allowed the said Syms Stockwell as insolvent list, errors, etc., on the county tax for said year.
Given under my hand and official seal this Decem.her 20, 1918.
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INSOLVENT TA.,"'{ES.
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 10rdinary. This however, is not authorized by la,v. Ordinaries or County Commissioners, 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 work 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 this State are required to make sworn monthly reports in, duplicat e, beginning on the first Monday in October, 1897, one to be furnished to the ComptrollerGeneral and one to the Ordinary 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
15

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 "0.")
TIME AND MANNE,R OF MAKING YOUR
FINAL SETTLEMENT.
I am confident that the law imposes nothing upon you unreasonable when it makes 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 produce is generally read 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 16), or show some providential cause why you can not do so. Otherwise I shall issue :fi. fas. with penalty attached, as required by section 1187 of the Code, and enforce penalty imposed by Act of August 20, 1917.
The law requiring Taa;-Collectors to make schedules of all defaulters f a,iling to make returns to the Tax-Receivers, a,n.d furnish the Comptroller-General and Ordinary of their cownty with one copy, will be rigidly enforced, a!Yl,d I would su,ggest that you read this law carefully. See section 1127 of Code.
All papers necessary to a settlement of your tax account must be sent to this office, and must be made out on the forms sent you from this office, properly
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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 great deal of unnecessary trouble is given this office because many Collectors disregard instructions in this particular. You know, or should know, ho,v 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 wh.ich you are Tax-Collector.
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 wi;ite for information. I am always ready and willing to co-operate with you in the collection of the State revenue.
Trusting that you will give these instructions a patient and careful reading, and that you will be prompt and energetic in the discharge of the duties imposed upon you, I am, very respectfully,
WM. A. WRIGHT, Comptroller-General.
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ACTA. GENERAL TAX ACT. EFFECTIVE JAN. 1, 1922.

Effective January 1, 1922.

An Act to annually, in addition to the ad valorem fax on real and personal property as now required by law to levy and collect a tax for the support of the State Government and public institutions; for educational purposes in instructing children in the elementary branches of an English education only; to pay the interest on the public debt; to pay maimed and indigent Confederate soldiers and widows ofOonfederate soldiers such amounts as are a:llowed them by law; to pay the public debt when due; to prescribe what persons, corporations, professions, business and property are liable to taxation; to prescribe the methods of collecting and of receiving certain of said taxes; to prescribe questions to be propounded to taxpayers and to provide penalties for violations thereof; and to repeal conflicting laws.
SECTION 1. Be it enacted by the General Assembly of the State of Georgia, That the terms and provisions of this Act shall not take effect and become operative until January 1st, 1922, a:nd shall continue thereafter.
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 now provided for by law, the following specific and occupation taxes shall be levied and collected each year after the passage of
18

this Act, beginning in 1922. In all cases in this Act where population controls the amounts of tax or license fee to be paid, the last census report of the Federal Government shall govern.

1st. "Upon each and every inhabitant of the

State between the ages of twenty-one and sixty years Poll Tax

on the

day

fixed

for

the

return

of

property

for

tax-

as amended Aug. 21 , 1922

ation a poll tax of one ($1.00) which shall be for

educational purposes, in instructing children in the

eiementary branches of an English education only.

Provided this tax shall no,t be demanded of blind

persons nor crippled, maimed or disabled Gonfed-

erate soldiers relieved of such taxes under and by

authority of Section 766, Viol. 1 of the Gode of 1895,

nor shall this tax be required or demanded of female

inhabitants of the State who do not register for vot-

ing provided that all females are required to pay

all back poll tax due from the time they shall become

eligible to vote to the date of their registration."

(a) Provided, further, that those female inhabi-

tants who have heretoore registered may avail them- Act August selves of the benefits of this Ac,t, and be relieved of 21, 1922

said tax by applying to the Tax Collector of their

County, and have their names stricken from said

Registration Book; and it shall be the duty of said

Tax Collector to issue to such females who apply to

have their names so stricken a certificate, which cer-

tificate shall bear date when issued and shall give

the name of S'Uch female, and state in substance that

said named female has been stricken from the Regis-

tration Book, and is no longer a Registered voter for

that year.



(b) Provided, further, that those female inhabi-

tants

whose

names

have

at

any

time

been

stricken

Act A u gust 21, 1922

f1om said Registration Book, or those who have

never registered, may register for the purpose of

voting, and shall be required to pay a poll tax for

19

1,

the year in which they may so register and shall be required to pay a poll tax for every succeeding year so long as their names remain on said Registration Book.

2nd. That the Governor by and with the assis-

Ad valorem tax far

tance of the Comptroller-General, is authorized and

sinking fund.

empowered annually 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 n~t

amount of $100,000 as a sinking fund to pay off and

retire the valid outstanding 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 Treasurer, and the money arising therefrom

shall be applied to paying off the valid bonds of the

State as they mature. The said amount so received

each year shall be applied to paying off and retiring

the valid bonds of the State maturing in their order

continuously. All bonds retfred under the provis-

ions 9f this Act shall be cancelled and stamped with

1

the words '' sinking funds'' by the Treasurer and

filed in his office.

Additional ad valorem tax. Rate limit

In addition to the foregoing levy, the Governor, by and with the assistance of the Comptroller-General, shall also levy and assess such additional rate of tax on the taxable property of this State as may be necessary to meet the appropriations of the General Assembly of Georgia for each successive year. The aggregate ad valorem tax levy in any one year not to exceed the tax rate limit fixed by the Constitution of this State.

3rd. Abstract Companies. Upon each person, firm or corporation engaged in the business of making abstract of titles to property in cities of 20,000 inhabitants or over, $100.00; in cities between 10,000
20

and 20,000 inhabitants, $50.00; in cities and towns of less than 10,000 inhabitants, $25.00. Provided, this tax sha:11 not be required of attorneys-at-law who have paid the professional tax required of them
by Paragraph 88, Section 2 of this Act.

4th. ADVERTISING, Upon each person, :firm or corporation conducting the business of an advertising Advert1s1nc. agency, using other means than billboards, $50.00; upon each person, :firm or corporation conducting the business of advertising by signs painted, pasted, or printed on bill boards or other places where space is leased, rented or sold, in each county where located, :fifty cents for each location, and a location is defined to be 75 lineal feet or fractional part thereof; and provided, further, that before painting or posting such locations or fractional part thereof, it shall be the duty of the person or persons so advertising to register with the Ordinal'y and Tax Collector of said county as required by law, and in case of any increase of advertising the Ordinary shall in each instance be notified as to the numbet of

locations.

Bill dis-

tributors

5th. Bill Distributors. Upon all bill distributors

and parties engaged in the business fol' profit in

towns or cities, $25.00.
Commercial
6th. Agencies, Collecting, Commercial and Mer- agencies. cantile. 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 h&:ve an office -or

branch office, $200.00.
Detective
7th. Agencies, Detectives. Upon each person, agencies. firm or corporation operating a detective agency, or doing detective work for hire or compensation, for each office established in this State, in cities over

21

25,000, $200.00; in cities from 10,000 to 25,000, $50.00, and in cities less than 10,000, $25.00.

Teachers' agencies.

8th. Agencies, Teachers. Upon each person, firm or corporation conducting Teachers' Agencies or Bureaus in each county where it has an office, $25.00.

.Annusement
parks.

9th. Upon each p er son, firm or corporation running, leasing or operating an amusement park, other than baseball, football or bicycle parks, hereinafter mentioned, where two or more amusement devices, resorts or attractions are operated, and an admission fee is charged for any one or more of the exhibits, resorts or attractions, $250.00. Provided, this paragraph shall not be construed to exempt or r elieve any individual device, resort, amusement or attraction located in said park from the paying of any specific or license tax herein imposed.

Athletic elubs.

10th. A thletic Clubs. Upon every athletic club, person or association giving boxing or sparring or wrestling exhibitions where admission charged is 50 cents to $1.00 for each exhibition, fifty ($50.00) dollars ; where admission charged is $1.00 to $1.50, one hundred ($100.00) dollars ; where admission charged is $1.50 and over, two hundred ($200.00 ) dollars.

Auctioneers. 11th. All auctioneers, selling j ewelry by auction in said State, $200.00 in each county in which he conducts said sale.

Junk. Furniture, etc.

(a) All auctioneers selling junk in said State shall pay the sum of $100.00 in each county in which he conducts said sale.
(b) All auctioneer s selling furniture and household goods in said State shall pay the sum of $100.00 in each county in which he conducts said sale.

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(c) All live stock auctioneers selling live stock in Live Stock. said State shall pay the sum of $50.00 in each county
in which he conducts said sale.

(d) All

non-resident

real

estate

a ~ctionee~s

Non-resident auctioneers.

shall pay the sum of $100.00 (ea:ch auct10neer) m

each county in which he conducts said sale. All resi-

dent real estate auctioneers shall pay -the sum of

$50.00 in each county in which he conducts said sale.

In securing said license, said auctioneer must define

Real Estate Auctioneers.

to the tax collector before receiving license the style

and kind of sa:le he intends to conduct.

12th. Automobiles. Upon every agent of, upon every dealer in, and upon every person soliciting Automobile
orders for the reta11 sa1e of automob1"les, not m elud- edteca.lers,
ing wholesale dealers or distributors soliciting or canvassing for local dealers, the sums set out below,
viz.:
"In each county such dealer, agent or solicitor selling or offering for sale, a:t retail, automobiles, shall be required to pay one license fee only, so as to provide that all persons soliciting orders, or selling automobiles at retail, shall pay a license to become a dealer or agent, and such license shall entitle such dea'ler to sell any make or makes of new or secondhand automobiles, and shall entitle said dealer to operate in connection wi-th said business a service station, in the said county in which said license is paid. Any dealer having paid such tax to be allowed any number of employees for the purpose of selling cars within the county wherein such tax has been paid.

"In each county with a population of less than 20,000, $27.150; in each county with a population of between 20,000 and 30,000, $55.00; in each county
with a: population of between 30,000 and 50,000,
$82.50; in each county with a population between
23

50,000 and 75,000, $110.00; in each county with a population between 75,000 and 100,000, $165.00; in each county wl.th a population between 100,000 and 150,000, $220.00; in each county with a population exceeding 150,000, $275.00. Provided, however, that nothing in this Act shall conflict with the provision fixing a license upon exclusive dealers in used cars.''

Used car dealers.

13th. Used Cars. Upon every person, firm or corporation dealing exclusively in used automobiles or trucks, or second-hand automobiles or trucks, the following sums :

In each county with a population of less than 20,000, $25.00.

In each county with a population over 20,000 and not over 50,000, $50.00.

In each county with a population exceeding 50,000, $100 .00.

Tire accessories, dealers in.

14th. Automobile Tire Accessories. Upon every wholesale dealer in automobile tires or accessories
of any kind whatsoever, the sum of $100.00 for each place of business.

Automobile schools.

15th. Upon all automobile schools, $10.00.

.Assembling plants.

16th. Upon every agent or representative of any
foreign or non-resident corporation, said agent or
representative having an office in this State, operat-
ing an automobile assembling plant, $50.00 in each
county.

Truck assembling pla.nts.

17th. Automobile Truck Assembling Plant. Upon each person, firm or corporation operating an automobile truck assembling plant, $300.00.

Gwrages.

18th. Automobile Garages. Upon each person, fir'm or corporation carrying on the business of operating garages either for storage or repairing automobiles, or keeping same for hire, in cities of more
24

than 35,000, $50.00; in cities between 10,000 and 20 000, $25.00; in cities and towns of 1,000 to 10,000, $7,50 in cities and towns of less than 1,000, five dol-
la;s; 'and pers?n~ operat~g such gara?~s within one mile of the hnnts of all mcorporated c1hes, $5.00.

19th. Jitneys and Cars Operated for Hire.

void.

This paragraph appeared to be in direct conflict

with 19A. In. reply to a request for an official ruling

8 to which paragraph became effective January 1,

1922, the Attorney General held that: '' Par. 19A

is the surviving and effective section and should be

adopted and followed.''

19A. Cars Operated for Hire. Upon each peron firm or corporation operating or keeping auto- o ars mob'.iles f or hi' re, whether m. connect10n W'Ith a ga- ohipreer.ated fw rage or not a tax according to the following scale, whether in or outside of the corporate limits of any citv or town. For each automobile so operated in or near towns or cities not over 5,000 population, $10.00; of population from 5,000 to 15,000, $115.00; of 1,opulation from 15,000 to 30,000, $20.00; of population from 30,000 to 50,000, $25.00; of population of 50,000 and over, $40.00.

Provided, however, these taxes shall not be required of operators or keepers of automobiles for hire when such automobiles a:re run over or operated upon a fixed or uniform route and in such cases the chedule of fees shall be as follows :
Upon every person, firm or corporation operating automobiles for transportation of passengers upon a regular fixed route, commonly known as jitneys, and for a uniform fare of not more than 7 cents, the following amounts: For a five passenger car or less, $15.00 per annum, and for every such car carrying more than five passengers, $25.00 per annum.

20th. Upon all awning or tent makers, :fifteen

dollars.

Tent11, etc.

25

Barber schools. Bat,ber shops. Bar,ber supplies. Baths. Ball play. ing and racing places.
Tables for games.

21st. Upon Barber Schools, fifteen dollars.
22nd. Upon every barber shop having two chairs, or less, the sum of $10.00 and the sum of $5.00 for each chair in addition to two.
23rd. Upon all agents for barber supplies, $50.00.
24th. Upon all persons, firms or corporations operating all Turkish baths, Russian or vapor baths, $50.00.
25th. Upon each person, firm or corporation owning, leasing or operating any park, or place where baseball, f ootba:ll, or other similar game is played, or where automobile, motorcycle, horse, or bicycle races or contests a:i;e held, and where admission fees are charged, in cities of more than 50,000 inhabitants, or within five miles thereof, $200.00; in cities with over 20,000 and not over 50,000, or within five miles thereof, $100.00; in cities with over 10,000 and not over 20,000, or within: five miles thereof, $50.00; in cities or towns of less than 10,000, or 'Vithin five miles thereof, $20.00. Provided, that this tax shall apply only to those parks and places wherein professional games are played or professional contests are held.
26th. Bagatelle, Billiard, Jenny Lind, Pool or . Tivoli Tables. Upon ea'cl1 person, firm or corporation operating for public use any billiard, bagatelle, Jenny Lind, pool or tivoli table, whether in hotels, clubs or other places, for each table, $50.00.
26th A. Upon each person, :firm or corporation who keeps or holds for hire or for sale, for himself or as agent for resident or non-resident owner, any bagatelle, billiard, Jenny Lind, pool or tivoli table or other table of like character, for each place of business in this State, $100.00.
26

27th. Bond Makers. Upon each person, firm or Bondsmen. corporation engaged in the business of procuring or signing bonds, or depositing collateral in lieu of bonds for compensation, except duly authorized bimding companies and duly authorized officers of this State who are required to give bond to qualify as such officers, $200.00 in each county.

28th. Book Agents. Upon each agent or can- Agents for vasser for books, maps, or lithographic prints, in books, etc. each county in which he shall do business, $5.00. Provided this shall not apply to bona fide students earning their way through school or college, or persons selling Bibles.

29th. Brokers, Stocks and Bonds. Upon each Brokers in person, firm or corporation dealing in bonds or stocks, etc. stocks, either exclusively 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 10,000, and $150.00 where the population is over 10,000 and not over 20,000, and $250.00 where the population exceeds 20,000.

30th. Brokers, Merchandise and Commission

Merchants.

Every

person,

firm

or

corporation

Merchandise

doing business in this State a:nd who receives or dis- brokers.

tributes provisions or merchandise, including flour,

hay, grain, coa'l, coke, lumber, brick or any other

article of merchandise shipped to such person, firm

or corporation for distribution on account of the

shipper, or who participates in the profits ensuing

from or accruing out of the sales of such provisions

or merchandise as above described, or who invoices

such sales, or who collects money therefor, shall be

deemed a broker. Every person, firm or corporation

buying or selling for another any kind of merchan-

dise on commission shall be a commission merchant.

Every person, firm or corporation shall pay for the

27

privilege of transacting the business of a commission merchant or broker, in merchandise, $100.00.
\
NOTE: The Supreme Court has handed down a decision involving the construction and application of Par. 30, which reads as follows:
''When a salesman or commission merchant in this State, acting as agent of a principal residing in another State, solicits and takes orders for goods for a prospective purchaser in this State and tenders such order to the principal in another State who ships the goods directly to the purchaser in this State in the original package and receives from the purchaser in this State the price of the goods, such salesmen or commission rperchants are engaged in interstate commerce; and such business cannot be taxed as being a burden on interstate commerce.
"Where resident brokers, salesmen or commission merchants represent principals wholly outside of the State and some wholly within the Sta(e, and on the business done within the State the salesmen and brokers obtain orders from principals within the State, and the goods so purchased are delivered by the princpals in the State directly to the purchasers within the State and the principals collect the price thereof from the purchaser, such brokers, etc., doing a domestic or intrastate business, are subject to a reasonable business tax imposed by the Legislature.''
Under this decision persons engaged exclusively in inter-state business are not subject to tax. Persons engaged exclusively in intra-state business, and those engaged in both intra-state and inter-state business, are subject to the tax.
28

31st.

Upon

all

brokers,

agents

or

agencies

for

Printing brokers.

printing, book-binding or lithographing, $25.00 in

each county in which such broker or agent has an

office or place of business.

32nd. Real Estate. Upon each person, firm or

corporation

engaged

in

the

business

of

buying

or

Real estate brokers.

selling real estate on commission, or as agents, rent-

ing real estate, the sum of twenty-five ($25.00) dol-

lars in the county in which the principal, or branch

office, is located. And if such person shall engage

in auctioneering or selling property at public out-

cry 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, $50.00.

33rd. Brokers, Railroad and Theatre Tickets. Ticket Upon each railroad and theatre ticket broke1, or brokers. scalper, when 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.

34th. Upon all burglar alarm companies and up- Burglar

on

all

automotic

sprinkler

companies

or

agents

alarm agents.

therefor, the sum of $25.00 for each agency or pla'ce

of business in each county.

35th. Cards, Dealers In. Upon each dealer in P~aying card

playing cards, $10.00.

dealers.

36th. Upon all card writing, cutting or engrav- Card writing stands, five dollars for each stand in each county. ing stands.

37th.

Upon

all

carpet

and

rug

cleaning

com-

Carpet cleaners.

panies not connected with laundries, $10.00

38th. Upon all cemetery companies, agencies, Cemetery

offices, etc., fifty dollars.

agencies,

39th.

Cigars.

Upon each person, firm or corpor-

Cigar makers.

ation engaged in the manufacturing of cigars where

29

not more than five cigar makers are employed, $10.00; where more than :five cigar makers are employed, $50.00.

Cigar dealers. Wholesale.

40th. Cigars. Upon each person, firm or corporation engaged in the sale of cigars at wholesale in cities of less than 50,000 population, $50.00 for each place of business, and in cities of 50,000 and over, $100.00 on each pla:ce of business.

Cigar deale,rs Retail.

41st. Retail Dealers in Cigars. Upon each person, firm or corporation engaged in the sale of cigars at retail in towns or cities of less than 2,000, $5.00; in towns or cities of more than 2,000 and less than 5,000, $10.00; in towns or cities of more than 5,000 and less than 10,000, $20.00; in towns or cities of more than 10,000 and less than 20,000, $25.00; in towns or cities of more than 20,000 and less than 30,000, $30.00; in towns and cities of more than 30,000 and less than 40,000, $35.00; in towns and cities of more than 40,000 and less than 50,000, $40.00; in towns and cities of more than 50,000, $75.00.

Ciga,rette dealers-. Circuses, etc.

42nd. Upon ea'cl1 person, firm or corporation who may sell or give away cigarettes or cigarette paper, or who furnishes their customers with cigarettes or 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 elsewhere accessible to his or her customers, for each place of business, $25.00.
43rd. Circuses. Upon each circus company or other company or companies giving such exhibition, beneath or within a canvas enclosure, advertised in rrint or by parade in any manner whatsoever, as a
30

circus, menagerie, hippodrome, :::;pectacle 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 between 20,000 and 40,000 inhabitants, for each day it may exhibit, $300.00; in or near cities between 5,000 and 20,000 inhabitants, for each day it may exhibit, $250.00; in or near cities and towns of less than 5,000 inhabitants, for each day it may exhibit in the State of Georgia, $100.00.

43rd A. Upon each side show accompanying a circus company in or near cities of 5,000 population Side shows. or more, $50.00, and in or near aU cities or towns of less than 5,000 population, $25.00.

44th. Upon all clipping bureaus, ten dollars.

Clipping bureaus.

415th. Coal, Coke or Wood. Upon each person, Coal, etc. firm or corporation dealing in (whether for them-

selves or as agents, or a:s brokers) coal, coke, or wood

in cities of more than one thousand inhabitants and

not more than 10,000, $10.00; in cities of more than

10,000 and not more than 20,000 inhabitants, $50.00;

in cities of more than 20,000, $100.00.

46th. Upon all concerts, shows and exhibitions Concerts, charging an admission, not otherwise herein taxed, etc. in or near cities of less than 5,000 inhabitants, $25.00; in or near cities of more than 5,000 and not more than 20,000, $50.00; in or near cities of more than 20,000 and not more than 50,000, $75.00; in or near cities of more than 50,000, $100.00 for each day. Provided, this section shall not apply to exhibitions given by local performers nor to exhibitions the entire proceeds of which are for cha:ritable or benevolent purposes. Nor to entertainments commonly known as chautauquas. Provided, further, that Theatres
and Opera
this Section shall not apply to histrionic, dramatic, Houses. and operatic performances given in regularly licensed theatres and opera houses, but upon each such theatre or opera house in towns of less than 2,000 in-
31

habitants, $2.50 per month; in cities from 2,000 to 5,000 inhabitants, $3.75 per month; in cities from 5,000 to 10,000 inhabitants, $6.25 per month; in cities from 10,000 to 25,000 inhabitants, $9.50 per month; in cities of over 25,000 inhabitants, $12.50 per month.

Construction companies.

47th. Construction Companies. Upon each person, firm or corporation accepting a contract to construct bridges, dams, waterworks, roads, railroads, street paving, cantonments, or other structures or works of a like public nature in each county where doing business, one-tenth of 1 per cent of the contract price for such work, or in case such work is not done for a fixed contract price, then one-tenth of one per cent upon the cost of such work, and provided tha:t the aggregate tax paid by any one contractor or firm or corporation under this section shall not exceed the sum of $500.00 in any one county in any calendar year.

House builders, etc.

48th. Contractors. Any person, firm or corporation accepting orders or contracts for doing any work on or in any building or structure requiring the use of paint, stone, brick, mortar, wood, cement, structural iron or steel, sheet 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 o'r streets, public or private property using asphalt, brick, stone, cement, wood or a11y composition or who shall accept an order for or contract to excavate earth, rock or other material for foundation or any other purpose, or who shall accept an order or contract to, construct any se-\ver of stone, brick, terra:
cotta or other material, shall be deemed to be a: con-
tractor. Every contractor shall on the first day of January in each year, procure from the Ordinary in the county in which he has his office a license to carry on the business of a contractor; provided that
32

if such 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 orders 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 returns to be made at the end of the quarter to the tax collector showing the amount of orders or contracts accepted during the quarter and the amount of tax due upon the orders or contracts above $10,000 to be paid at the end of each quarter with the making of this report, provided the provisions of this Section shall not apply in cases where the contract price does not exceed the sum of :five hundred dollars, and where the contractor does not employ more than two assistants.

49th. Corporations, Domestic. All corporations Corpora-

I incorporated

under

the

laws

of

Georgia

shall,

ex-

tions, domestic,

cept those that are not organized for pecuniary gain

or profit, and those that neither charge nor contem-

plate charging the public for services rendered, in

addition to all other taxes now required of them by

law, are hereby required to pay each year annual

licenses or occupation tax as specified in the follow-

ing scales:

Corporations with capital not exceeding $10,000, $10.00.

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

Corporations with capital over $25,000 and not over $50,000, $20.00
33

Corporations, foreign.

Corporations with capital over $50,000 and not over $75,000, $30.00.
Corporations with capital over $75,000 and not over $100,000, $50.00.
Corporations with capital over $100,000 and not over $300,000, $100.00.
Corporations 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.
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.
50th. Corporations, Foreign. Upon every agent or representative of any foreign or non-resident corporation, said a:gent or representative having a place of business or office in this State, in addition to 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 thi5 Section (wherein is fixed the license or occupation tax required of cor orations chartered under the law of Georgia) per schedule or scale therein set forth. Provided, that if such foreign or non-resident corporations shall pay to the ComptrollerGeneral of this State the amount of the occupation
34

or license tax prescribed as per said schedule for PAID
resident corporations, then such agents of foreign gi~ri.:.
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 ComptrollerGeneral at the beginning of each year, and upon said license or occupation tax being paid, it shall be the duty of the Comptroller-General to furnish said corporation a certificate or duplicate receipt for each agent that said tax has been paid, and the presentation of such certificate or duplicate receipts by such agent to the tax collector of his county shall be sufficient evidence of , such payment and authorize the agent to be relieved of said tax. The payment of this tax shall not be construed so as to relieve the corporation or agent of any other license or occupation tax whatever. Provided, that this and Paragraph No. 49 of this Section shall not apply to insurance companies or to sewing machine companies, or to companies doing or operating a real estate loan business as ' mentioned and described in Paragraph 71 hereafter, which is separately taxed in other paragraphs of this Act. Provided further, that all returns by corporations resident or non-resident must be made under oath, and when any corporation paying this license or occupation tax requires or demands more than two duplicate certificates for agents, then such corporations shall be required to pay an addition&! fee of one dollar for each duplicate certificate or receipt over and above the first two mentioned.
51st. Dance Halls. Upon each person or per- Dance sons operating public dance halls, where dancing halls. is permitted or taught for hire, $100.00.

52nd. Devices, Bowling and Ten Pin Alleys, Bowling and

Cane Racks, Shooting Galleries, Etc. Upon each lteeyns-,peintca. lperson, firm or corporation operating for gain a

bowling, box ball, ten-pin alley or alley of like char-

35

.

Games. Skating rinks.

a:cter, shooting gallaries or booth where firearms are used for firing at a target and upon persons operating for gain any table, stand, machine or place for performance of games, not prohibited by law, a:nd any rack or booth or pla-ce for pitching or throwing rings at canes, knives or other things of value, or any table or stand for rolling balls for play or for sale or disposition of prizes, for each stand, table, alley, gallery, machine, rack, booth or other place put in use a:t each place of business in this State, the sum of $50.00.
53rd. Upon the owner, manager, keeper of or lessee of any skating rink in this State where any fee or charge is made for admission, for the use of skates, or skating, in counties having a population of more than 100,000 inhabitants, the sum of $100.00; in counties of 50,000 and not over 100,000, the sum of $50.00; in counties of less than 50,000 population, the sum of $25.00 for each place of business.

Directories.

54th. Directories. Upon each person, firm or corporation compiling a city directory or directories of any character, and selling or supplying the same on subscription, the sum of $125.00.

Dog and pony sho"1 s.

515th. Dog and ~ony Show. Upon each dog, pony or horse show where the entire show is exclusively an exhibition of trained dogs, ponies, or horses and . monkeys, or a combination of any of then;i, beneath a tent canvas or enclosure where an admission fee of fifteen cents or more is charged, the sum of fifty ($50.00) dollars 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.

Dry cleaning.

56th. Upon all persons, firms or corporations engaged in dry cleaning, $25.00. Provided, this para-
graph shall not apply to pressing clubs that do not
36

engage in dry cleaning. Upon all pressing clubs not Bresslng

engaged in dry cleaning, $5.00.

clubs.

157th.

Upon

all

electrical

contractors,

ten

dollars.

Electrical contractom.

58th. Emigrant Agents. Upon each emigrant

agent,

employees

of

such

agents

doing

business

in

Emigrant agen ts.

this State, for each county in which such agent or

employee may do or offer to do business, $1,000.00.

59th. Upon all employment agencies or bureaus Employ-

doing

business

in

this

State,

fifty

dollars

for

each

ment agencies.

county.

60th. Fortune Tellers, Gypsies and Horse Trad- Fortuneers. Upon any person having a fixed place of busi- tellers.

ness, engaged in fortune telling or palmistry, for

each county where located, $200.00. Provided fur-

ther, that this tax shall not be required of bona fide

residents who have paid the ta:x required in Para-

graph 69.



60th-A. Upon each company of traveling horse Horse

traders or traveling Gypsies, or traveling companies

traders, Gypsies,

or other transient traveling persons or firms engag- etc.

ed in trading or selling merchandise or live stock of

any kind, or clairvoyants, or persons engaged in for-

tune telling or palmistry, in each county where they

carry on either kinds of business herein mentioned,

$25.00. Such tax shall constitute a lien on any live

stock owned by such traveling person or firm. Pro-

vided tha:t no Confederate soldier, indigent, or any

other person, firm or corporation, shall be exempted

from the tax provided under this Section. Provided

further that this tax shall not be required of bona

fide residents who have paid the tax required in

Paragraph 69.

61st. Gasoline or Oil. Upon each person, firm or Gasoline

corporation selling oil

or gasoline from

a

wagon

or

and oil wagons.

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

37

Insurance agents. Local.

62nd. Insurance Agents. Upon each and every local insurance agent 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, except mutual fire associations or companies or their agents, operating solely on mutual obligations, for each county in which they shall transact or solicit insurance business, $10.00.

General or traveling,

(b). Upon each and every traveling or special or general agent, or ma:nager, of any life, fire, accident, casualty, liability, fidelity or surety insurance company conducting the business of such companies in this State, $100.00, payable in the county of the residence of the agent, and the ta:x collector's receipt shall be his authority to go into any other county without the payment of an additional tax.

Agents assessment companies.
Adjustment bureaus.

(c). Upon each and every traveling or special or general agent, or manager or superintendent, of any assessment life insurance company, or industrial life insurance compa:ny, or such benefit or accident insurance company or live stock insurance company doing business in this State, whether for resident or non-resident company $50.00, payable in the county of the residence of the agent, as provided above for other insurance companies.
(d). Upon all adjustment bureaus, employing adjusters, a tax of $50.00 for each person who adjusts any loss, said tax pa:yable in the county where the bureau is located, and the receipt of the tax collectol'. for the payment of said tax, shall authorize the person nained in the receipt to go into any county in the State.

Adj us tors.

(e). Upon each and every person who a:djusts insurance losses, not connected with an adjustment bureau, $50.00, payable in the county of his residence not to apply to local insurance agents who adjust losses without remuneration and the receipt of the
38

tax collector shall be his authority to do business in any pa.rt of the State.

(f). Said license tax must be paid in advance by License

said agent or agents to the tax collector of the county

ta.xin advance.

of his or their residence before said agents shall be

authorized to act as agent for any such company.

Provided, that railroad ticket agents selling acci-

dent insurance tickets shall not be deemed insurance

agents in the sense of this Paragraph.

63rd. Upon each person, firm or corporation Ice cream manufacturing ice cream, or selling same at whole- dealers. sale, in cities of more than 50,000 inhabitants, $50.00; in cities of from 20,000 to 150,000, $25.00; in cities of from 10,000 to 20,000, $10.00; and in cities less than 10,000, $5.00.

64th. Iti:nerant Practitioners. Upon every itin- Itinera nt

erant

doctor,

dentist,

optician,

veterinary

surgeon,

doctors, etc,

osteopathist, chiropractor or specialist of every

kind, doing business in this State, the sum of twenty-

five ($25.00) dollars for each county in which they

may practice or do business. Provided, that if any

one of such said itinerant specialists shall peddle or

sell any drug, medicine, remedy, appliance, specta-

cles, 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 89 of this Act, to-wit, fifty dollars ($50.00)

in each county where they may offer to sell such ar-

ticles. Provided, that the provisions of this para-

graph 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 para-

graph 94 of this Act.

65th. Junk Dealers. Upon each person, firm or Junk corporation engaged in the business of dealing in dealers.
39

Legerde-
main.

junk in cities of over 50,000 inhabitants, $100.00; in cities of from 10,000 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 or within ten miles thereof, $10.00. Each junk dealer, his clerk, agent or employee, shall keep a book, open to inspection, in which he shall make entries of all railroad iron, brass pieces of machinery, plumbing materials, unused farm implements, automobile pa:rts, fixtures or accessories, purchased by him, together with t~e 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.
66th. Legerdemain and sleight-of-hand. Upon each exhibition of feats of legerdemain or sleight-ofhand, or other exhibition and entertainment of like kind, $25.00.

Lighting.

67th. Lighting System. Upon each person, firm or corporation, selling, whether as manufacturer, agent or dealer in any lighting system, whether gas, gasoline or electrical, in each county where business is done, $25.00.

Lightning rods.

68th. Lightning Rods. Upon each person, firm or corporation who may contract for or engage in the business of fitting up or erecting lightning rods in this State, the sum of fifty ($50.00) for each county in which he may contract for, or erect, or put in place any lightning rod, or rods, upon any structure or building therein, and it shall be the duty of the tax collector to whom the tax is paid to issue the person paying such tax a license receipt showing such payment.

Live-stock dealers.

69th. Live Stock: Upon each person, firm or corporation dealing in live stock, ha:ving a fixed phce of business, in cities of more than 50,000 inhabitants, $25.00; in cities of from 10,000 to 150,000 inhabitants,
40

$15.00; in cities or towns of less than 10,000 inhabitants, $10.00.

70th. Loan Agents. Upon each person, firm or Loan corporation negotiating loans and charging thereor agents. a:ny fee, commission or salary, in each county in which he or they may carry on such business, the sum of $25.00. Provided this tax shall not be required of attorneys at law who have paid the professional tax required by this Act and who shall engage in negotiating loans on collateral other than wages, time or salary; provided further, that this tax shall not be required of any person, firm or corporation in any county in which its correspondents, agents or other local representative has pa:id said tax or otherwise complied with or conformed to this Section.

(b). Should such person, firm or corporation en- Lenders on gage in loaning or negotiating loans upon wages, or wages, etc.

time, or the purchasing of salaries, the sum of

$100.00.

.

71st. Legislative Agents. Upon each person reg- Lobbyists.

istered under the Act of the General Assembly ap-

proved August 11, 1911

(See Acts 1911, page 151)

PAID SEC'TY.

the sum of $100.00.

OF STATE.

72nd. Upon each person, firm or corporation LaundTles, operating a laundry or dying establishment, in cities eto, of more than 50,000 inhabitants, $100.00; in cities of from 20,000 to 50,000 inhabitants, $50.00; in cities of less than 20,000 inhabitants, $25.00 per annum for each place of business.

73rd. Machines (Store Cash Registers). Upon Cash -regiseach manufacturer or wholesale dealer in, or agent ter dealers. for the sale of any cash or account register, for each place of business in this State, the sum of $100.00.

74th.

Machines (Weighing or Calculating).

Up:.

Weighing scale

41

dealers.

on each manufacturer or wholesale or retai.l dealer in, or agent for the manufacturer of any weighing scale, or scales for calculating weights or prices of cqmmodities, for each place of business in this State, $25.00.

Machines for calculating. .

75th. Machines, Office (Adding Machines). Upon every manufacturer of, or wholesale or retail dealer in, or agent for the sale of any adding or calculating machine retailing for more than ten dollars, for each place of business in this State, $200.00.

Typewriters.

76th. Machines, Typewriters. Upon every manufacturer of or wholesale or retail dealer in, or agent for sale of any typewriter or typewriting machine,
for each place of business in this State, $100.00.

Slot machines. Vending.

77th. Ma.chines (Slot Machines). Upon every machine, punch board or other device operated, used or kept in this State wherein is kept any article to be purchased by depositing therein or paid therefor any coin or thing of value, and for which may be had any article of merchandise whatsoever, for each machine, punchboard or other device, for each county where kept, set up, used or operated, $10.00, where there is no chance incurred by reason thereof.

Weighing, etc.

(b). Upon each 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 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 or used, $5.00. Provided that not more than seventy-five dollars shall be required of any one person in any one county under this Section.

Bicycle dealers.

78th. Upon every bicycle dealer selling or dealing in bicycles, either at wholesale or retail, for themselves, or upon commission, or consignment, shall pay the sum of ten dollars for the fiscal year
42

or part thereof, to be paid to

the tax collector of the

Motorcycle dealers.

county at the time they may commence business.

Dealers selling bicycles at more than one place shall

pay license for each place of business where bicycles

are sold. AU unsold bicycles belonging to dealers

shall be liable to seizure and sale for payment of

such fees, license and tax.

79th. Upon every person, firm or corporation

selling or dealing in motorcycles or motor attach-

ments for bicycles, whether in connection with the

business of selling bicycles or automobiles or other-

wise, $25.00 for ea.ch place of business.

80th.

Machinery and Implements.

Upon

every

Machinery and im-

manufacturer of reaping, mowing, binding or thresh- plement

ing machines,

gas,

electrical

or

oil

engines,

agricul-

manufa,cturersand

tural machinery propelled by gas, and road building dealers.

machinery propelled 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 machin.ery manu-

factured by companies that have not paid the tax

thereon named, shall pay one hundred ($100.00) PAID

dollars,

the same

to be paid to

the

Comptroller

Gen-

COMP. GEN'L.

eral annually at the time of commencement of busi-

ness, and to be known as a license fee for the privi-

lege of doing business in this State. All companies

and others paying this license fee shall, at the time
License.
of payment, furnish the Comptroller General with a

list of all agents authorized to sell the aforesaid ma-

chinery 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 the said agents may do business;

upon the payment of ten ($10.00) dollars, the Comp-

troller General shall issue to each of said agents a

certifica:te of a uthority to transact business in this

State.

43

Registry.
Exemptions. Penalty. Merry-go. rounds, etc.
Motion picture supplies.

Before commencing business in this State all such agents shall be required to register their names with the Ordinaries of those counties in which they intend to do business, and shall exhibit to said Ordinaries their license from the Comptroller General. Wholesale and retail dea'lers in above mentioned machinery shall be r equired to pay the tax provided herein for manufacturers of the above machines sold by them except the manufacture of such companies as have paid the tax required by this Act. All unsold machinery belonging to manufacturers, dealers: or their agents or in their possession or the possession of others, shall be liable to seizure and sale for the payment of such fees, license or tax.
None of the provisions of this section shall apply to licensed auctioneers, selling second-hand machines or to officers of the law under legal process, or to merchants buying or selling said machinery on which a license tax has been paid as herein provided, and who keep the same 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 convictiou shall be punished as prescribed in Section 1065, Volume 2, of the Code of 1910.
81st. Merry-Go-Rounds. Upon the owner, manager, keeper or lessee of any merry-go-round or fly ing horses, or flying swings, or human roulette or similar devices run by machinery, or of any elevated railway or scenic railway, or similar contrivance kept for gain, either directly or indirectly, for each place of business in this State and for each place where operated, in cities over 50,000 inhabitants, $50.00; in cities between 10,000 and 150,000, $30.00; in cities between 5,000 and 10,000, $20.00, and in cities or towns less than 5,000, $10.00.
82nd. Upon all motion picture supply houses, or
44

film distributing agencies, for each place of business, $100.00.

83rd. Musical Instruments, Graphophones, Or- Musical

gans, Phonographs, Pianos and Victrolas.

Upon

instru ments.

each person, firm or corporation engaged in the busi-

ness of selling or renting, as agents or dealers, any

of the above or similar instruments in cities of more

than 50,000 inhabitants, $100.00; in cities of from

25,000 to 50,000 inhabitants, $50.00; in cities of from

10,000 to 25,000, $25.00; in cities or towns of less

than 10,000, $10.00.

84th. News Dealers. Upon each person, firm or News corporation carrying on the business of selling dealers. books, magazines, papers, fruits, confections or other articles of merchandise on the railroad trains in this State, $500.00. No county or municipality shall have authority to levy any additional tax for the privilege of carrying on said business.

85th. Officia'ls. Upon the president of each ex- Presidents

press, telegraph,

telephone, railroad,

stree~ railroad,

of com panies.

steamboat or navigation company, electric light,

sleeping car company, palace car company, building

and loan association, investment and loan company

(except local building and loan associations fostered

ENTERED ON TAX

as a civic undertaking and not conducted for finan- DIGEST.

cial gain or profit), gas company, water power com-

pany doing business in this State, $25.00.

In case the president of any of the companies enumerated in preceding paragraph does not reside in this State, then in each case the general agent, superintendent or other person or official in charge of the business of such companies who reside in this State shall be required to pay this business or professional tax of twenty-five ($25.00) dollars, and no municipal corporation or county authorities shall levy an additional tax on the professions and offi-
45

cials enumerated in paragraph above set forth, either as a license, tax or a fee otherwise.

Packing houses.

86th. Packing Houses. Upon every individual agent or firm of agents of any packing house, and upon any 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, for each place of business in each county having a city situated therein with a population of 30,000 or more inhabitants, $300.00. For each place of business in each county with a population of from 15,000 to 30,000, $150.00. For each place of business in each county with a population of from 5,000 to 15,000, $50.00. For each place of business in each county with a population of less than 5,000, $25.00.

Pawnbrokers.

87th. Pawnbrokers. Upon each person, firm or corporation carrying on the business of pawnbro0 kers, for each place of business in this State, $200.00. If any pa,wnbroker shall sell, or offer for sale, or expose in his place of business any pistol, pistol or rifle cartridge, 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 93 of this section of this Act.

Photographers, etc.

88th. Photographers. Upon every daguerrean, ambrotype, photographic and similar artists carrying on the business of making pictures, securing negatives for pictures to be made elsewhere than in the county of his bona fide residence, $10.00. For each county other than the county of his residence in which he may carry on such business, $5.00.

Peddlers of drugs, soap, etc.

89th. Peddlers. Upon every peddler or traveling vendor of any patent or proprietary medicine or remedies, or appliances of any kind or special nos-
46

trum, or jewelry or stationery, or drugs, or soap, or of a:ny other kind of merchandise or commodity whatsoever (whether herein enumerated or not), peddling or selling any such goods or articles, or other merchandise in each county where the same or any of them are peddled, sold or offered for sale, $50.00.

(b) Upon every peddler of stoves or ranges for Stoves, cooking purposes, or clocks, or albums or picture clocks, etc. frames, for each county wherein he may sell or offer for sale, either of said articles, $25.00.

(c) Upon any traveling vendor of any patent Patented churn, or patented fence, or patented agricultural articles. implements or tools, or other patented articles for each county in which he may sell or offer to sell either of the enumerated articles, $25.00.

(d) Upon every traveling vendor using boats, Vendors on barges or other water crafts for the purpose of sell- Boats. ing goods of any kind, not prohibited by law, on the rivers or waters within the limits of this State, for each county where he may sell such wares, goods or merchandise, $50.00. The tax shall be a lien upon the boat, barge or other water craft, and its contents, without regard to the ownership thereof.

90th. Pictures or Picture Frames. Upon every Picture and

p~rson, firm or corporation who in person or through

frame dealers.

its agent sells and delivers photographs or pictures

of any character, or picture frames, whether they

make charge for such frames or not, in each county

in which this business is done, $15.00. Provided,

this shall not apply to regular merchants dealing in

such goods at t_heir usual place of business.

91st.

Monument

Dealers .

. Upon

each

firm

or

Monument dealers.

corporation selling monuments or tombstones, the

sum of $10.00 in each county in which they shall do

business.

47

Moving picture shows.
Pistols, knives, etc.
Profess'ional ta.xes.
ENTERED ON TAX D I G,E ,S T ,
Safes and vaults.

92nd. Moving Picture and Vaudeville Performances. Upon each and every electric show or exhibition of moving pictures, or illustrated songs, except where given for-educational purposes, and upon each place where vaudeville performance is given, whether with or without electric shows or moving pictures, for each place of business in towns of less than 2,000 inhabitants, $2.50 per month; in cities from 2,000 to 15,000 inhabitants, $3.75 per month; in cities from 5,000 to 10,000 inhabitants, $6.25 per month; in cities from 10,000 to 25,000 inhabitants, $9.50 per month; in cities of over 25,000 inhabitants, $12.50 per month.
93rd. Pistols. Upon each and every dealer iu pistols or in toy pistols which shoot cartridges, or who deal in pistol cartridges, or rifle cartridges, dirks, bowie knives or metal knucks, for each place of business in this State, in towns or cities of 10,000 or less, $35.00; in cities of over 10,000, $50.00 provided, further, that no Confederate veteran, indigent person or any firm or corporation shall be exempt from this section.
94th. Professions. Upon each and every practitioner of law, medicine, osteopathy, chiropractic, dentistry, and upon each and every veterinary surgeon, optician, masseur, public accountant, adjuster of fire losses, or embalmer, charging for their services as such, $15.00 and no municipal corporation or county authority shall levy or collect an additional tax on the professions, businesses or occupations enumerated in said sub-division 94 of Section 2 of said Act, either as license, special tax, fee or otherwise.
(b) Upon every civil, mechanical, hydrostatic or electrical engineer, or architect, who may reside in this State, the sum of $15.00.
95th. Safes and Vaults. Upon all agents or
48

agencies selling safes or vaults, or vault doors or other vault fixtures, $100.00.

96th. Sanatoriums. Upon hospitals and sanato- Sanatoriums or institutions of like character, whether in- riums. corporated or not, conducted for gain in cities of more than 20,000 population, $100.00. In cities or towns of less than 20,000 population, or when located outside of a city or town, $25.00. Provided, the above tax shall not apply to public hospitals maintained by municipal corporations for charitable purposes only.

97th. Soda Fountains, Upon each person, firm Soda or corporation running or operating soda fountains fountains.

in this State, having one draught arm or Bimilar de-

vice used in drawing carbonated water, $5.00; and

for each additional arm or device, $5.00.



98th. Be it further enacted, that after December Soft drink

31, 1921, there shall be levied on all persons and com-

syrup d e al e r s .

panies carrying on, in this State, the business of

manufacturing or selling by wholesale or retail, or

distributing from any depot, car or warehouse or

a.g-ency, any carbonated waters, or syrups, or other

articles to be used in carbonated ,.vater, or intended

to be fixed with or blended with carbonated water to

be

sold

as

soft drinks

(not including imitations

of

PAID COMP.

beer, wine, whisky, or other intoxicating liquors), GEN'L.

an occupation tax for the privilege of carrying on

said.business at the end of each quarter an amount

equal to one-half of one per cent, on the gross re-

ceipts from said business in this State for said

quarter.

Within three days from the end of each quarter Returns. of the calendar year each person or company engaged in said kinds of business shall make returns under oath to the Comptroller-General of this State, showing the amount of said gross receipts with a
49

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 resident, by the officer or person in charge of the business of sa:id corporation in this State.

Penalty. Execution. Assessment on non return.

Upon failure of any person required by this section to make such returns 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 returns, the company or person liable to said tax shall pay the same to the Comptroller-General, and upon failure to pay the same, the Comptroller-General shall issue an execution for said tax against the property of the person or company liable to said tax. If no returns be made, or if the C!nnptroller-General believes sa:id returns are false, the Compti"oller-General shall ascertain the amount of said gross receipts from the best information in his power and assess the tax accordingly, after giving the company or person liable to said tax at least five days' notice of the time of assessing said tax and issue his execution accordingly against the person or corporation carrying on said business. Any person, company or agent carrying on any kind of business specified in this section, after failure to pay the tax 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 sa:id taxes received or collected under this section. shall be paid into the State Treasury. It is also enacted that any person or company paying the tax lierein levied shall be relieved of any and all occupation tax or license fees
50

to the State under existing 1aws -on or for the kind of business specified in this section.

Provided, however, that said tax shall be collected upon said syrup or carbonated water only once, and shall be paid by the wholesale dealer in said syrup if sold within the confines of this State by such wholesale dealer; and if said syrup or carbonated water shall be purchased by the retail dealer without the limits of this State and shall be shipped to a point within the limits o:f this State the same shall be taxed in the hands of such retail dealer, and for the purposes of this tax the price paid for such syrup or carbonated water shall determine the receipts for

the same.
99th. Upon every person, firm or corporation Hotels.
operating a: hotel in cities of over 30,000, a tax of one
dollar: ($1.00) for each sleeping room per annum, and in cities and towns less than 30,000, 50c for each

sleeping r0om per annum.

100th. Cafes and Restaurants. Upon every per- Cafes and son, firm or corporation operating any cafe, restau- restaurants. rant, lunch room, or eating place for serving the general transient public for hire, in cities with a population of 5,000 or under, $5.00. In cities of over 5,000 and less than 10,000, $15.00. In cities with population of 25,000 and not less than 10,000, $30.00. In cities with population of 50,000 and not less thau 25,000, $50.00. In cities with population of 75,000 and not less than 50,000, $75.00. In all cities with

population over 75,000, $100.00.

101st. Street Carnivals.

Upon

every

midway

Street shows, etc.

combination of small shows, or street fair or street

carnival, the sum of $25.00 each week or fractional

part thereof, for each separate tent enclosure, or

place where an admission fee is charged or collected,

either directly or indirectly, to witness or hear any performance, or where any thing ma:y be exhibited

51

for admission or ticket; and upon every merry-goround or flying horse, accompanying any midway combination, street fair or street carnival 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, $215.00. Provided, that should the said midway combination, or any of them specified above, be held in connection with county, district, State agricultural fairs of this State and under the direction '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 per week or a fractional part thereof.

Pumping systems.

102nd. Tank a:nd Pumping Systems. Upon each person, firm or corporation selling or dealing in tanks and pumps, or tanks or pumps for oil, gasoline or kerosene or other like fluids, $50.00.

Trading stamps.

103rd. Tr.a.ding-Stamps. Upon all trading stamp companies or dealers in, $50.00.

104th. Upon all steamship and steamboat com-

Steamship compa.n!es.

panies in this State, $100.00.

Undertakers.

105th. Undertakers. Upon each person, firm or corporation whose business is that of burying the dead and charging for same, commonly known as undertakers, in cities of more than 50,000 inhabitant, per annum, $200.00; in cities of from 10,000 to 50,000 inhabitants, per annum, $100.00; in cities of from 5,000 to 10,000 inhabitants, per annum, $50.00; in cities or towns of from 2,500 to 5,000, $20.00; in cities or to-wns of less than 2,500 inhabitants, $10.00.

Ware houses for cotton.

106th. Warehouses, Cotton. Upon .each person, firm or corporation operating a warehouse or yard for the storage and handling of cotton for compensation, license taxes as follows : Where not less than 500 nor more than 5,000 bales are -handled in one
52

year, $10.00; where not less than 5,000 nor mo-re 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 bales nor more than 30,000 bales are handled in one year, $100.00; where more than 30,000 bales are handled in one year, $200.00.

107th. Warehouses, Merchandise, Etc. Upon Ware-

each

person,

firm

or

corporation

operating

a

ware-

houses for merchan-

house or yard for storage of goods, wares or mer- dise.

chandise and farm products other than cotton and

charging for the same, $215.00. Provided, that any

warehouse that pays taxes as provided by Para-

graph 106 of this section shall not be subject to tax

required by this paragraph.



108th. Waterworks. Upon each person, firm or

corporation

dealing

in

as

manufacturers

of

or

Waterw or k s .

agents for, any waterworks system, whether the

power operating same is derived from a windmill,

hydraulic, gas or similar engine or electrical appa-

ratus, in each county wherein such business is car-

ried on, the sum of $100.00.

109th. Upon each person, firm or corporation Dealers In engaged in the business of packing or shipping oys- fish, etc. ters, shrimp or fish, $50.00.
110th. Patent Rights. Upon each person, firm or Patent corporation selling patent rights in Georgia, the sum rights. of $50.00 for each county in which said business is carried on.

111th. Reporting Agencies, Commercial. Upon

each person, firm or corporation engaged in the bu-

Reporting agen~les.

siness of a commercial reporting agency in every

county in the State where they have an office or

branch office, $125.00.

112th. Upon each person, firm or corp.oration en- Stevedores.
53

Sala:rya.nd wage buyers. Carbonic acid gas deale,rs .
Repo11ts.
PAID COMP. GEN'L.

gaged in the business of a stevedore, the sum of oue hundred ($100.00) dollars for each place of business.
113th. Upon each person, firm, partnership or corporation buying salary or wage accounts and negotiable papers, $100.00 for each county.
114th. Carbonic Acid Gas. Each person, firm or corporation engaged in the business of manufa:cturing or vending soft drinks made of or containing carbonic acid gas or any substitute therefor shall pay as a privilege license to carry on such business four cents on each pound of carbonic gas, or any substitute therefor -so used, provided, that bottled drinks on which this license shall ha.ve been paid may be resold in original packages without the payment of any further license under this schedule. Each person firm or corporation engaged in such business shall keep accurate books and invoices showing the quantity of carbonic acid gas or any substitute therefor used in such business, and such other informa.tiou relating to the business as may be required by the Oomptroller-General to enable the State tax officials to check up the returns herein required. At the end of each calendar quarterly period every person, firm or corporation engaged in such business' shall make a report to the Comptroller-General on blanks to be furnished by the Comptroller-General showing th8 amount of carbonic acid gas or other substitute therefor, consumed during the preceding quarter and such other information as the Comptroller-General may require, verified by affidavit, and shall with such report remit the license herein provided for ea.ch pound of carbonic acid gas or other substitute therefor consumed, as shown by the report, and such remittance shall be paid into the State Treasury. If such report and remittance is not made within fifteen days after the end of the calendar quarter, there shall be added to the sum due for
54

such license for the preceding quarter ten per cent. additional license. The tax officials of the State Additional shall have authority to examine the book& and pa- license. pers of anyone engaged in such business for the purpose of ascertaining the correctness of all reports and remittances. Any pe1;son wilfully failing or refusing to make the reports and remittances herein Penalty. required shall be guilty of a misdemeanor, and any person wilfully making a false affidavit as to any report herein required shall be guilty of perjury.

115th. Upon all persons or corporations operat-

ing ferries as toll bridges, $25.00 each.

Tax

to

be

Toll bridges .

.paid to the collector of county in which the o,vner

lives. Provided, that this tax shall not be required

of any ferry as toll bridge the receipts from which

do not amount to $500.00 per annum.

116th. Upon each beauty parlor or shop, hair

dressing

parlor,

chiropodist

or

manicure

shop,

Beauty p-arlors,

$10.00 per year. Provided, that this tax shall not etc.

apply to manicure shops operating in connection

with barber shops.

117th. Upon each grand opera producing comGrand
pany filling contracts in this State, $1,000 in cities opera concerts.
of 100,000 or less population, or $2,500 in cities of more than 100,000 population for each of such concerts.

118th. Upon each and every person, firm or cor- Swimming poration operating a swimming pool where admis- pools. sion fees are charged or upon persons, firms or corporations keeping and renting bathing suits for hire, $20.00 per annum in counties of over 50,000 population, and 10.00 per annum in counties of under 50,000; provided, that this section shall not apply to S"wimming pools operated by municipalities.

SEc. 3. Dogs. All dogs are hereby made personal property and shall be given in and taxed as Dogs.
55

ENTERED ON TAX DIGEST,

other property of this State is given in and taxed. Such tax to be enforced by levy and sates as other taxes are collected and not to interfere with the imposition and collection of any municipal taxes on dogs, whether such dog or dogs be owned by the taxpayer, his wife or minor children.

Sew-Ing machine dealers. PAID COMP. GEN'L.
Registry.

SEc. 4. Sewing Machines. Upon every sewing machine company selling or dealing in sewing machines by itself or its agents in this State, and all wholesale and retail dealers in sewing machines, selling machines manufactured by companies that have not paid the tax herein, shall pay four hundred dollars for each fiscal year or fraction thereof, to be paid to 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 manu. facture, 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 agents 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 State. Before doing business under this Act, all sewing machine agents shall be required to register their names with the Ordinaries of those counties in 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 sewingmachines shall be required to pay the tax provided herein for each manufacturer of sewing machines sold by them, except the manufacturer 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 posses-
56

sion of said companies, dealers, their agents 01

others, shall be liable to seizure and sale for pay-

ment of such fees, license or tax. Any person who Penalty.

shall violate the provisions of this section shall be

liable to indictment for a misdemeanor, and on con-

viction shall be punished as prescribed in Section

1065, Volume 2 of the Code of 1910. None of the

provisions of this section shall apply to licensed auc-

Exemptions.

tioneers 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 machines and sell and deliver them at

their place of business, such sales not being on com-

mission. Provided, that if said merchant shall_em-

ploy an agent or agents to deliver or sell the ma:-

chines, the provision of this section shall apply to

said agent or agents.

SEc. !5. Taxes, How Returned. Be it further en-

acted

by

the

authority

afore said,

that

the

tax

pro-

Returns, manner of

vided

for

in

Section

4

requires

return

made

to

the

pa,r. 85, presidents,

Comptroller-General

as

under

old

law,

and

Para-

etc., par. 94, professions.

graphs 85 and 94 of Section 2 of this Act shall be re-

turned to the receiver of tax returns in the county

of the residence of the person liable to such tax and IMPORT
shall by the receiver be entered upon the digest of ANT.

taxable property. All the other taxes enumerated

and set forth in Section 2 of this Act shall be re-

turned and paid to the tax collector where such vu-

cations are carried on and paid in advance, except

the occupation tax on agents of foreign corporations

taxed in Paragraph 50, Section 2, which must be

paid to the Comptroller-General. The tax required

in Paragraph 71 of Section 2 shall be paid to the

Secretary of State when each person registers and

he sha:11 not be allowed to register until such tax is

paid.

SEc. 6.

Taxes, How Paid.

Be it further

enacted

Payment how made.

57

IMPORTANT. Registry in advance. Penalty,
Insurance companies, premium tax.

by authority aforesaid, that the taxes provided for in this Act shall be paid in full for the fiscal year for which they are levied, to the Tax .Collectors of the counties where such vocations are carried on a:t the time of commencing to do business, except such as are by this A~t made payable to the ComptrollerGeneral. 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 busi1!ess and register their names, the business they propose 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 the duty
of the said Ordinary to immediately notify the Tax
CoUector of such r egistration and at the end of each quarter to furnish the Comptroller-General with a r eport 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 tax or be imprisoned as prescribed by Section 10615 of Volume 2 of Code of 1910, or both, in the discretion of the Court; one-half of such
fine shall be applied to the payment 0 the tax and
the other to the fund of fines and forfeitures for the use of the officers of the Court; provided, 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 the salary basis, the other half of the fine shall be paid into the treasury of such counties and shall become the property of such counties.
SEc. 7. Insurance Companies. Be it further enacted by the authority aforesaid, That all foreign and home insurance companies doing business iri this State shall pay one and one-half per cent. of all premiums in money or otherwise received by them.
58

upon the gross receipts of such insurance companies

on business done in the State for the year. Provi-

ded, this shall not include return premiums on cancelled policies. Provided, further, that local organizations known as Farmer's Mutual Insurance Com-

panies, operating in not more than four counties, shall not be subject to this tax.

2nd. That every insurance company incorpora-

ted under the laws

of this

State and doing business

Return of realty.

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 it shall be ascertained in the following manner:

From the

total

value

of

the

assets

held

by

the

com-

Of personalty.

pany, both real and personal, shall be deducted the

assessed values of all real estate owned by the company in this State, the non-taxable funds deposited

by the company with the State Treasury, and the

amount of the reserve or net value of the policies

required by law to be held by the company for its policy-holders and which belong to such policy-

holders; the remainder shall be the value of the per-

sonal property owned by and taxable against such companies.

3rd. That whenever any insurance company do-

ing business in this State shall make it appear by proof to the Insurance Commissioner that one-

fourth of the 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 municipal-

ity of thi'S State; property situated in this State and taxable therein; loans secured by liens on real es-

state situated in this State; or policy loans by insurance policies issued by such company on lives of

persons re'sident 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

Reduction of pr11mlum

receipts of such company; and if the amounts so in- tax.

59

vested by any such company shall be as much as . three-fourths of the total assets of such company,
the said premium ta:x shall be abated or reduced to one-half of one per centum upon such gross receipts of such company.

Manufac-
turing com-
panies. Returns.

SEc. 8. Manufacturing Companies. Be it further enacted by the authority aforesaid, That the president, superintendent or agents of all manufacturing and other companies, whether incorporated or not, otl~er 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 enterprise of whatsoever nature is carried on, lies on or across the county line, or county lines, and in two or more counties, said real estate shall be returned to the Tax Receiver of the county wherein are located the main buildings containing the machinery, or most of the main buildings. Provided, further, that a:ll persons, companies and corporations, not excepted above conduciing 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 enterprises, together with the manufactured goods and all

60

other property of such business enterprises and notes and accounts made and the money used in the prosecution of such . business enterprises on hand at the time and for the estimation of property for taxation including all personalty of whatsoever kind connected with or used in such enterprises in any manner whatsoever in the county in which is taxable the realty wherein such business enterprises are located or carried 011. Provided, further, that the agent in this State of any person, firm or corporation resident without this State who shall have on hand and for sale, storage or otherwise a:s such agents, merchandise or other property, including money, notes, accounts, bonds, stocks, etc., shall return the same for taxation to the Tax Receiver of the county where.. in the same may 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 companies shall make through their respective executive offices 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, or stockholders thereof. Provided, that 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 agent, general manager or person in posses:sion or charge of the business as 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:
61

Questions

1st. What is the nominal value or cost of the

for returns, real estate of the company you represent, including

the buildings thereon 7

2nd. What is the fair market value thereon

3rd. What is the nominal value or cost of your machinery of every kind 7

4th. What is the fair market value thereon

5th. What is the value of the real estate not used in the conduct of the business of your company 7

6th. What is the value of raw material on hand on the day fixed for return of property fbr taxation 7

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

8th. How much money did your company have on hand the day fixed for the return of property for taxation, whether within or without the State 1 How much deposited in bank 7

9th. State separately the gross nominal value of

the notes, bonds and other obligations for money

or property of every kind on hand on the qay fixed

for the return of property for taxation. State sep-

. arately the fair market value of each of said classes

of property.



10th. What property of every kind did your company own on the day fixed for -the return of property for taxation, and what is the fair market value thereof 1 And such company shall be taxed upon its entire property, so ascertained, and the Comptroller-General is authorized to frame and have pro-
62

pounded any other questions which in his judgment wil\ produce a fuller return.

Si c. 9. Railroads, Return, to Whom Made. Be Railroad

it

further

enacted

by

the

authority

aforesaid,

That

and other companies.

all railroad companies, street and suburban rail-

roads or sleeping car companies or persons or com-

panies operating railroads or street railroads, or

suburban railroads or sleeping cars in this State,

all express companies, including railroad companies

doing an express, telephone or telegrnph business,

and all telephone and telegraph companies, person

or persons doing an express, telephone or telegraph

business, all gas, water, electric light or power,

steam, heat, refrigerated air, dockage, or cranage,

canal toll road, toll bridge, railroad, equipment and

navigation companies through their president, gen-

eral manager, or agents having control of the com-

pany's affairs in this State, shall be required to

make returns of all property of said company lo-

cated in this State to the Comptroller-General, and

the laws now in .force providing of the taxation of

railroads in this State, shall be applicable to the

assessment of taxes from said business as above

stated.

2nd. That each non-resident person or company Non-

whose

sleeping

cars

are

run

in

this

State

shall

be

resident sleeping

taxed as follows:

Ascertain

the

whole

number

of

car companies.

miles of railroads over which sleeping cars are run

and ascertain the entire value of all sleeping cars of

such person or company, thentax such sleeping cars

at the regula:r 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 are run. The returns shall be made to

the Comptroller-General by the president, general

63

I

. I

Equipment comp,anies.

agent, agent or person in control of such cars in this

State. The Comptroller-General shall frame such

questions as will elicit the information sought, and

answers thereto shall be made under oath. If the

officers above referred to in control of the said sleep-

ing cars shall fail or refuse to answer under oath the

questions propounded, the Comptroller-General shall

obtain the information from such .sources as he may,

and he shall assess a. double tax on such sleeping

cars. If the taxes herein provided for are not paid,

Comptroller-General shall issue executions against

owners of such cars which may be levied by the

Sheriff of any county in this State upon the sleep-

ing 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 business is furnishing or lea.sing 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 operated on any railroad in this State, shall be deemed an equipment company. Every such person 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 upon such equipment companies shall be based upon the value of the average amount of equipment of said 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 therto the Comptroller-General shall impose and collect at the same rate tax upon the franchise of said equipment companies upon the fallowing basis: Ascertain the value of the franchise of said equipment companies under the same rules as the value of franchises of
64

railroads is now ascertained and the proportion of franchise taxable in this State shall be the proportion of the car mileage of said equipment company iu this State bears to the entire car mileage of said equipment company, and to effectuate the provisions of this paragraph the Comptroller-General may require of such equipment companies such reports
as ,vill give the necessary information to enable him
to ascertain the value of the franchise of such company and such equipment companies shall furnish the Comptroller-General 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 provisions of this section.
SEc. 10. Railroad Returns and by Whom Made. Returns of Be it further enacted by the authonty aforesaid, railroads. That the presidents of all railroad companies doing business in this State shall make returns to the Comptroller-General in the manner provided by law for the taxation of the property or the gross receipts or net incomes of such railroads and shall pay the Comptroller-General the tax to which such property or gross receipts or net incom\3 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 returns or refusal to pay tax, said company shall be liable to all the penalties now provided by law, and the Comptroller-General is hereby required upon failure of such companies to make returns, or if made and not satisfactory to said officer, to proceed against such companies as provided in Section 1050 of the Code of 1910, Volume 2.
SEc. 11. Banks. Be it further enacted by the Banks. 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
65

Building and loan associations.

the United States, located within this State, but tlle shares of the stockholders of the banks or banking associations, whether resident or non-resident owners, shall be taxed in the county where the banks or banking associations are located, and not elsewhere, at their full market value, including surplus and undivid~d 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 real estate is fully paid for, the value at which it is returned for taxation may be deducted from the market valueof their shares, and if said real estate is not fully paid for, only the value at which the equity owned by them therein is returned for taxation shall be deducted from the market value of their shares.
The banks or hanking associations themse[ves shall make the returns of the property and the shares herein mentioned and pay the taxes herein provided.
Branch banks shall be taxed on the value of the capital employed in their operation, in the counties, municipalities and districts in which they are located, and the parent bank shall be relieved of taxation to the extent of the capital set aside for the exclusive use of such branches.
SEc. 12. Be it further enacted by the authority aforesaid, That all building and loan associations or other associations of like character shall be required to return to the Tax Receiver of the county where such associations are located, a:11 real and personal properly of kind and charadter belonging to
66

such associations except the real property located in another county shall be returned to the Tax Receiver of that county.

SEc. 13. Be it further enacted by the authority Returns by

aforesaid, That the presidents and principal agents

resident agents.

of all incorporated companies herein mentioned, ex-

cept such as are required to make returns to Tax

Receivers of the counties, shall make returns to the

Comptroller-General under the rules and regula-

tions provided by law for such returns, and sub-

ject to the same penalties and mod~s of procedure

for the enforcement of taxes from companies or per-

sons required by law to make return to the Comp-

troller-General.

SEc. 14. Be it further enacted, That laws anJ parts of laws in conflict with this Act be, and the same are, hereby repealed.

Approved August 115, 1921.

I

67

ACT "B."
.THE INHERITANCE TAX LAW OF GEORGIA, AS AMENDED BY THE GENERAL ASSEMBLY, 1919.
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 provide 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 provided 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.
Section 1. Be it enacted by the General Assembly of the State of Georgia, and it is hereby enacted by the authority aforesaid, That all property within the jurisdiction of this State, real and personal, and every estate and interest therein belonging to the inhabitants of the. State, and all real estate as well as tangible personal property within the State or any interest therein, belonging to persons who are not inhabitants of the commonwealth which shall pass on the death of the decedent by will or by the laws regulating descents and distributions, or by deed, grant, of gift, except in cases of a bona fide purchase for a full consideration, made or intended to take effect in possession or enjoyment, after the death of the grantor or donor, to any person or per-
68

sons, bodies politic or corporate, in trust or otherwise, shall be subject to taxes, and shall pay the following tax to this State:

(1) When the property or any beneficial interest therein passes by any such transfer where the amount of the property shall exceed in value the exemption hereinafter specified, and shall not exceed in value twenty-five thousand ($25,000), the tax hereby imposed shall be:

(a) Where the person or persons entitled to any beneficial interest in such property shall be the wife, husband, child, adopted child, son-in-law, daughterin-law, lineal descendant or lineal ancestor of the decedent, at the rate of one per centum (1 %) of the market value of such interest in such property.

(b) Where the person or persons entitled to any beneficial interest in such property shall be the brother or sister or step-child of the decedent (and the term brother or sister shall include a brother or sister of the half-blood) ; at the rate of three per centum (3 % ) of the market value of such interest in such property.

(c) Where the person or persons entitled to any

beneficial interest in such property shall be the uncle,

aunt, nephew, or niece of the decedent, at the rate

of five per centum (5 % ) of the market value of such

interest in such property.



(d) Where the person or persons entitled to any beneficial interest in such property shall be of other degree of relationship than those named above, or of no relationship to the decedent, at the rate of seven per centum (7%) of the market value of such interest in such property.

(2) The foregoing rates are for convenience termed the primary rate; when the amount of the
6ft

market value of such property or interest exceeds twenty-five thousand dollars ($25,000), the rate of tax upon such excess shall be as follows :
Upon all in excess of twenty-five ($25,000) up to fifty thousand dollars ($50,000), one and one-half times the primary rate.
Upon all in excess of fifty thousand dollars ($50,000), and up to one hundred thousand dollars ($100,000), two times the primary rate.
Upon all in excess of one hundred thousand dollars ($100,000) and up to five hundred thousand dollars ($500,000), two and one-half times the primary rate.
Upon all in excess of five hundred thousand dollars ($500,000), three times the primary rate.
(3) The following exemptions from the tax are hereby allowed:
(a) All property transferred to a person or corporation, in trust or use solely for educational, literary, scientific, religious or charitable purposes, or to the State or any County or municipal corporation thereof for public purposes, shall be exempt.
(b) Property of the market value of five thousand dollars ($5,000), transferred or passing to the widow, widower, child, son-in-law, daughter-in-law, or an adopted child of the decedent, shall be exempt. Property of the market value of two thousand ($2,000) dollars transferred to any oth er person described in subdivision (a) of parag1'aph (1), shall be exempt.
Sec. 2. Be it further enacted, That if any section of this Act, or any part of any section of this Act be hereafter declared invalid, the remainder of said Act shall stand.
Sec. 3. Be it further enacted by the authority aforesaid, That the taxes imposed by this Act shall
70

be and remain a lien upon the . property subject to said tax from the death of the decedent, and that all taxes imposed by this Act, unless otherwise herein provided for, shall be due ancl payable at the death of the decedent.
Sec. 4. Be it further enacted by the authority aforesaid, That if the property passing as aforesaid shall be divided into two or more estates, as an estate for years or for life and a remainder, then sajd 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 limited shall be ascertained by deducting the value of the life estate, term of years, 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 proper county and said tax shall accrue as provided in Section three of this Act; that the valu~ of estates for years, estates for life, remainders and annuities shall be fixed and determined upon mortality tables using the interest rate or income rate of six per cent.
Sec. 5. Be it further enacted by the authority aforesaid, That if such property subject to the taxation imposed by this Act be in the foim of money, the executor, administrator or trustee shall deduct the amount of the tax therefrom before paying it to the party entitled hereto; 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, administrators or trustees shall be personally liable for the amo~nt of -the taxes, and shall have the right in case of neglect or ref.usal, after due notice, of the party entitled to the prop-
n

erty, to pay such amount, to sell said property, real or personal, or so much thereof as may be necessary, in the same manner as he might by law be entitled to do for the payment of the debts of the testator or intestate; that out of the sum realized on such sale the executor, administrator or trustee shall deduct the amount of the tax and the expense of the sale, and shall pay the balance to the party entitled thereto.
Sec. 6. Be it further enacted by the authority aforesaid, That whenever any legacy subject to said tax shall be charged upon or payable out of real estate, the h eir or devisee, before paying the legacy, shall dedu_ct the amount of the _tax therefrom, and pay the amount so deducted 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 further enacted by the authority aforesaid, That every executor, administrator or trustee of the estate of the decedent leaving property subject to taxation 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 brought in behalf of the State by the Solicitor-General of the circuit in which such county having jurisdiction of the estate is locatfJd upon notice from the Ordinary of said county.
72

Sec. 8. Be it further enacted by the authority aforesaid, That if upon the death of any person leaving an estate subject to a tax under the provisions of this Act, a will disposing of such estate shall not be offered for probate or an application for administration is not made within three months from the time of such decease, the State Tax Commissioner or the Tax Collector of the county in which the Court of Ordinary is located, having jurisdiction of the administration of such estate, may, at any time thereafter, make application to the proper Court of Ordinary, setting foith 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 aforesaid, That if for any reason administration of the estate of a decedent leaving property subject to tax.ation under this Act shall not be 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 satisfactory 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; that upon the :filing of such inventory the appraisement and other proceedings required by this Act shall be had as in other cases.
Sec. 10. Be it further enacted by the authority aforesaid, That when property subject to this tax is transferred or limited in trust or otherwise, and the rights, interest or estate of the transferees or beneficiaries are dependent upon contingencies or condi-
73

tions w:hereby 'each may be wholly or in part created,

defeated, extended or abridged, the tax so imposed

on such property shall be due and payable forthwith

by the executor or trustee out of the property trans-

ferred; that where an estate for life or for years can

be divested by the Act or omission of the legatee or de,visee it shall be taxed as if there were no possi-

'

bility of such divesting.

Sec. 11. Be it further enacted by the authority aforesaid, That the Ordinary of the county having jurisdiction 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 v;alue of the property subject to said tax; that the appraisers, being :first swom, shall give notice to all persons known to have a claim in the property appraised, including the executor, administrator or trustee, and the Tax Collector of the county, and the State Tax Commissioner, of the time and place when they will appraise the same, such notice being given by advestisement in some newspaper having general circulation in the county which bas jurisdiction of the administration of the estate, that at such time and place they shall appraise such property at its actual or market value at the time of the death of the decedent, and shall thereupon make report thereof in writing to said Ordinary; that when property is located in more than one county the appraisers appointed in the county in which the estate is being administered shall appraise the whoJe estate; that each appraiser shall be paid on the certificate of the Ordinary $5.00 for every day employed in such appraisal, together with his actual necessary expense incurred therein, and the fees of such appraisers 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,

74

administrator or trustee, or by the heirs at law to whom such property descends in case there is no administration; provided, however, upon the agreement of the parties interested to dispense with the appointment of appraisers, the Ordinary himself shall appraise the property, and make and file a report thereof, subject to review by the State T'ax Commissioner in his discretion; that for his service in connection with the appointment of appraisers for any estate the Ordinary shall receive a fee of $5.00, and for the appraisement of any estate by himself the Ordinary shall receive a fee of $20.00, which fee shall be t~able as a part of the cost of the administration of the estate; provided, however, that it shall be the duty of said Ordinary to furnish the office of the State Ta.~ Commissioner within ten days of the filing of the same with a copy of the appraisement in every instance, whether made by himself or by appraisers; provided, further, that any appraisement of any estate under this Act shall be held to comply with the present requirement as to appraisement of estates.
Sec. 11-A. That any person or persons, including the State Tax Commissioner, being dissatisfied with the appraisement or assessment may appeal therefrom to the Court of Ordinary within sixty days after the making and filing of such assessment on paying or giving to the Ordinary securities satisfactory to pay all costs, together with whatever ta."'<es shall be fixed by the court, provided, no bond or security shall be required of the State Tax Commissioner. In case of such appeal said cause will stand for hearing at the next regular term of the Court of Ordinary.
Sec. 12. That immediately upon the filing of the report of the appraisement the Ordinary shall calculate and determine the amount of tax due on such
75

property under this Act, and shall in wTiting certify such amount to the Tax Collector, the State Tax Commissioner, the executor, administrator or trustee, and to the person for whom or for whose use'the property passes, and for such services the Ordinary shall receive one-half of the commissions hereafter allowed for the collection of such tax. That said tax shall be a lien upon such property from the death of the decedent until paid, and shall bear interest from such death until paid, unless payment shall be made within twelve months after such death, in which no interest shall be charged.

Sec. 13. Be it further enacted by the authority

aforesaid, That all taxes received under this Act by

any Executor, Administrator or Trustee, shall be

paid by him within thirty days thereafter to the T'ax

Collector of the county whose Court of Ordinary has

jurisdiction of the estate of the decedent; that upon

such payment the Tax Collector shall make duplicate

receipts thereof; that he shall deliver one to the

party making payment, the other he shall send to

the Comptroller-General of the State, who shall

charge the Tax Collector with the amount thereof,

and shall countersign such receipt and transmit same

to the party making payment.



Sec. 14. Be it further enacted by the authority aforesaid, That the Tax Collector of each county shall, on or before the 15th of each month, pay to the Comptroller-General all taxes received by him under this Act before the first day of that month, deducting therefrom his fees, which shall be the same as his fees on Digest taxes, and these fees shall be equally divided between the Ta.'>'.: Collector and the Ordinary of the County.

Sec. 15. Be it further enacted by the authority aforesaid, That no final account of an executor, administrator or trustee shall be allowed by the Court
76

of Ordinary unless such account shows and the Ordinary so finds, that all taxes imposed under this Act on any property or interest passing through his hands as such have been paid; that the receipt of the Tax Collector for such taxes shall be the proper voucher for such payment.
Sec. 16. Be it further enacted by the authority aforesaid, That when the taxes imposed by this Act have not been paid within twelve months from the date of 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 payment of direct taxes on property against delinquent tax payers.
Sec. 17. Be it further enacted by the authority aforesaid, That all laws and parts of laws in conflict herewith be, and the same are, hereby repealed.
Approved August 19, 1919.
ACT C.
An Act to make liabl~ to levy and sale certain property now exempt from levy and sale as provided for in section 2040 of the revised Code of Georgia.
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 Gode of Georgia, shall not be exempt from levy and sale for the purchase money, or State and county, or municipal taxes.
Sec. 2 repeals conflicting laws. Approved February 27, 1874.
77

~CT D.
An Act to facilitate the collection of Tax Executions.
Section 1. The General Assembly of the State of Georgia do enact, That from and after the passage of this Act defendants in :fi. fa. issued by TaxCollectors for taxes shall have the privilege of pointing out the property upon which to levy said fi. fa., but it shall be within the discretion and power of the collector to have the proper officer levy the same on any other property he may point out whenever he deems it necessary to secure the prompt collection of the tax :fi. fas.
Sec. 2 repeals conflicting laws.
Approved February 24, 1877.
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.
SEC'rION 1. Be it enacted by the General Assembly of the State of Georgia, That from ~nd after the passage of this Act, it shall be the duty of the several tax-collectors of this 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 the 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 kee.p an execution docket, and on the twentieth day of December in each year to issue executions against each delinquent or defaulting taxpayer on said
78

docket, together with an itemized statement of the taxes covered by such executions.
SEC. 3. Be it further enacted, That when such executions have 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 f1 <im the execution the tax receipt and enter thereon the amount collected, including all costs and commissions, an<l 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 Comptroller-
79

General, as now provided by law against defaulting taxcollectors, with twenty per cent. penalty of the amount
added thereto.
SEC. 7. Be it further enacted, That all laws and parts of laws in conflict with this Act be, and the same are, hereby repealed.
Approved October 17, 1885.
ACT F.
TAX FI. FAS., HOW COLLECTED.
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 Assembly of Georgia, That section 906 of volume 1 of the Code of 1895 be, and the same is, hereby altered and amended by addiflg 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 prompt settlements with the tax-collectors, and in no event shall they be allowed
80

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, shal_l forfeit all costs that might be due him on said fi. fas., and shall be su~ect to be ruled before any court of competent jurisdiction and made to account as required by this law."
SEC. 2. Be it furth er 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 thi s 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 1,000, 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.
O n all digests, for the excess over 4,000 to 6,000, 2% per cent.
81

On all digests, for the excess over 6,000 to 8,000, 2
per cent.

On all digests, for the excess over 8,000 to 12,000, 2 per cent.

On all digests, for the excess over 12,000 to 18,000, 1

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.

SEC. 2. Be it further enacted, That all laws heretofore enacted by the General .Assembly, fixing the commissions of receivers of tax returns and collectors of taxes in certain counties 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-h;:,.lf of the amount allowed by this Act to tax-collectors for collecting of county taxes.

SEC. 5 repeals conflicting laws.

Approved February 26, 1879:

TAX RECEIVER'S PAY.
An Act to amend Section 1202 of the Code of Georgia by striking out the words "one-half of what" wherever they occur and inserting in lieu thereof the words '' the same compensation.''
Section 1. Be it enacted by the General Assembly of Georgia, and it is hereby enacted by authority of
82

the same, That from and after the passage of this Act Section 1202 of the Civil Code, 1910, of the State of Georgia, which reads as follows: "The county shall pay the receiver one-half of what the collector gets for collecting the county tax,'' is hereby amended by striking out the words "one-half of wha.t" wherever they occur and inserting in lieu thereof the words "the same compensation" ; so that said section as amended should read as follows :
"Section 1202. Receiver's pay, etc. The county shall pay the receiver the same compensation the collectors gets for collecting the county tax.''
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 August 17, 1918.
ACTH.
EXE,MPTIONS. PROPERTY EXEMP'l,, FROM TAXATION.
The following described property shall be exempt from taxation, to-wit:: 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, incorporated 11cademy or other seminary of learning, and also all funds or property held or used as endownment by such colleges, incorporated academies, or seminaries of learning, provided the same is not invested in real estate, and provided further that said exemption shall only apply to such colleges, incorporated academies, or other seminaries of learning as are open to the general public! provided further that all endowments to institutions for white people shall be limited to
83

white people, and all endownments to institutions established for colored people shall be limited to colored people; the real and personal estate of any public library, and that of any other library association, used by or connected with such library; all books, philo_sophic~l apparatus, paintings and statuary of any company or association, kept in public hall, and not held as merchandise or for purposes of sale or gain; provided the ahove described property so .exempted be not used for purposes of private or corporate profit or income; and all laws exempting property from taxation, other than the property herein enumerated shall be void.
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 August 7, 1919.
ACT I.
TAXATION, CE,RTAIN FARM PRODUCTS EXEMPT FROM.
An Ac{ to put in force the Constitution amendment ratified at the November -election in 1912, of Ar-
ticle 7, Section 2, Paragraph two of the Constitution of thi State, authorizing the General Assembly to exempt from taxation farm products including baled cotton grown in this State and remaining in the hands of the producer, but not longer than for the year nextafter their production, and for other purposes.
Section 1. Be it enacted by the General Assembly of the State of Georgia and it is hereby enacted by the authority of the same, That from and after the passage of this Act, all farm products including
84

baled cotton grown in this State and remaining in the hands of the producer but not longer than for the year next after their production shall be exempt from taxation.
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.
ACTJ.
Section 1. Be it enacted, etc., That from and after the passage of this Act, insolvent lists of tax collectors shall alone be allowed by the ordinary, county judge, commissioners of roads and revenues, or other tribunal authorized by la,v, except grand juries, upon the return of the tax execution, with entry of proper legal officer of "No Property."
Sec. 2. Be it further enacted, etc., That said official tribunals can and shall, if they have reasons from any cause to suspect the return of the returning officer to be incorrect in any particular, cause such :fl. fa. to be sent out again for collection.
Sec. 3. Be it further enacted, etc., That before any officer named in this Act shall allow any insolvent list, the officer in whose hands the tax :fl. fas. have been placed for collection shall make oath that he has made every e:ffort in his power to collect the same, 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.
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ACT K.
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 ~xecutions against said wild lands, and after due advertiseri1ent, as now prescribed by law to sell said lands for payment 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 qwner of any wild lots or tracts of land through which county lines may run shall be allowed to return said lots or tracts of lands in either county containing any portion of said lots or tracts of land."
SEC. 2 repeals conflicting laws.
Approved December 12, 1882. Sec. 120, 895.
Approved August 15, 1904.
ACT L.
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 for the keeping of a record in each county of this State of 86

the wild lands lying and being therein, and to regulate the manner of giving in wild lands for taxation in the State," approved September 28, 1881, so as to require the tax receiver of. tax returns to notify non-residents or their agents of . the receipt of the returns immediately upon the receii)t of the same by them ; and also to require tax-collectors to notify non-residents or their agents of the amount of taxes due by them, and to provide for the payment of the postage account of the receiver and collector in complying with provisions of this Act..
SECTION 1. Be it enacted by the General Assembly of the ~tale of Georgia, that an Act to provide for the keeping of a record in each county of this ~tate, of the wild lands and being therein, and to regulate the manner of giving in wild lands for taxation in this State ; approved September 28, 1881, be, and the same is, hereby so amended as to require the receiver of tax returns to notify non-residents or their agents of the receipt of their returns immediately upon the receipt of the same by them, and also to require the tax collectors, as soon as the digests are turned over to them and the rate of tax levied, to notify non-residents or their agents of the amount of tax due by t~em.
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 ,prescribed 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 course of mail shall be held and deemed sufficient compliance with the requirements of this Act by the receiver and. collector.
SEC. 4. Be it further enacted by the authority aforesaid, That the rec~iv'er and collector shall be allowed and paid
87

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 finance s.
SEC. 5. Be it further enacted by the authority aforesaid, That all laws and parts of laws in conflict with this A~t be, and the same are, hereby repealed.
Approved September 8, 188S.
ACT M.
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 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 the several counties of the State, to record in a book kept for the purpose, in alphabetical order and by militia districts, the name,; of all persons who have not paid their taxes, placing opposite the name of such ,person the amount he is due for such tax, said record to be made in a well-bound book, to be furni shed 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 furth er enacted, That when any tax 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 furth er enacted, That for the service in making said record, the tax-collector shall have the sum of five dollars for every hundred names so ~corded on said
88

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-fourth of his commissions.
SEC. 4. Be it further e1iacted, That all laws and parts of la,vs in conflict with this Act be, and the same are, hereby repealed .
Approved October 15, 1885.
ACT N.
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 this 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 special tax.
SEC. 2. Be it further enacted by the authority aforesaid , 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 the 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
89

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 pas~age 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 any special tax, such person or persons shall not then be allowed or entitled to have or collect any fees or charges whatever for their services rendered after the entry of such nulla bona ; P1ovided, however, that if, at any time, after the said entry of nulla bona ,has been made, the said person or persons whom said execution issues against shall pay said tax in full with all interests and costs accrued thereon, they shall 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, and the same are, hereby repealed.
Approved December 22, 1896.
TAX-COLLECTORS TO MAKE MONTHLY RE-, PORTS AND PAYMENTS.
(No. 70.)
An Act to require the tax-collectors of this State to make monthly reports, under oath, of all taxes collected, and to pay the same into the State and county treasuries or into banks designated by the Governor as State depositories; to prescribe penalties for failure to do so, and for other purposes.
SECTION 1. Be it enacted by the General Assembly of
90

Georgia, and it is hereby enacted by authority of the same, That from and after the first day of October, 1897, it shall be the duty of the State and county tax-collectors of this State to make monthly statements in duplicate, under oath, of all taxes, both State and county, collected by them, one copy to be filed with the Comptroller-General and one to be filed with the ordinaries of their respective counties, or such 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 1'4ond_ay 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 monthly statements, as provided for in the foregoing sections of this Act, after deducting their commissions on the amount included in their monthly statements, pay into the State treasury, or snch 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 pact of the taxes, pay into the county tTeasury 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 monthly payment to the State and county as is required by the foregoing sections of this Act, shall forfeit his com-
91

missions to the State and county for the month in which said failure is made.
::iBc. 5. Be it turther enacted, That it shall be the duty of the Comptroller-General of this State to have prepared and to furnish the several tax-collectors of this State with suitable blanks on which to make the monthly statements, as provided for in section one .(1) of this Act.
SEC. 6. 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 ~4, 1896.
ACT P.
An Act to provide how the pr9perty of transient persons shall be taxed in this State, and for other purp~ses.
SECTION 1. Be it enacted by the General Assembly of Georgia, and it is hereby enacted by authority of same, That when[;!ver, 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 otlfer article of value, it shall be the duty of the tax-receiver, or, if his books have been made t\p for the year, then the tax-collector, to ~all on such person to make return for taxation all of his stock iri 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, then the county i-ate for the preceding year shall prevail. In case such persons show that such property has been returned and the taxes paid, then no further tax shall be assessed for such year. All persons or
92

corporations who shall come into any county of this State after the date fixed by law for the return of property for taxation, and carry on the 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 foregoittg 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 MUNICIPALITIES.
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 when the owner of property has omitted to return the same for taxation at the time and for the years the return should have been made, 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 NOTIFY IN WRITING such delinquent requiring that he shall make return thereof within twenty days.
SEc. 5. Be it further enacted, That if the delinquent, as provided under Section 3 of this Act, refuses to re-
93

turn 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 iaxpayer 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, HlOS.
ACT R.
TAX-COLLE CTORS, DUTIES AND LIABILITIES OF.
(No. 84.)
An Act to amend section 98 of the Code of 1895 (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 they have given bond, and to fix and determine the duties and liabilities of the outgoing and incoming tax-collectors, and for other purposes.
Code Section SECTION 1. Be it enacted by the General Assembly of
'8 amended.
the State of Georgia, That from and after the passage of
this Act Section 98 of the Code of 1895 (volume 1), which
94

fixes the terms of office of county officers be, and the same is, hereby amended by adding at the end of said section the
following proviso: "Provided, That where the tax-collector ~~for~01
of ariy 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 which he was elected and for the collection of which he has given bond; the incoming collector being charged and responsible 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 furth er 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 1612 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.
SEC'l'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 from and after the passage of this Act, section 1643, Volume 1, Code of 1895, be and the same is
hereby amended, by adding after word ''solicitors'' in fourth line of said section the words, '' and gre 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
95

the State or any county or municipality there.of, 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 repealed.
Approved December 20, 1897.
ACT T.
TO RELIEVE CRIPPLED AND DISABLED OONFE.DERATE SOLDIERS FROM POLL TAX, E,TC.
An Act to relieve crippled and disabled Confederate soldiers from the paying of poll tax, and for other purposes.
Section 1. Be it enacted by the General Assembly of this State, That from and after the passage of this Act all persons who have lost a limb or limbs, or the use of the same while actually engaged in the military service of the late Confederate States, shall be, and they are, hereby relieved from the payment of all poll tax in this State now or hereafter to become due.
Sec. 2. Be it further enacted, that the several Ordinaries, or other officers of the county having the control and management of county revenues shall have full power and authority, in their respective counties to relieve any person from the payment of any poll tax which is demanded in violation of this Act.
Sec. 3. Be it further enacted, -That all laws and parts of laws in conflict with this Act be, and the same are, hereby repealed.
Approved July 23, 1883.
96

ACTU.
PENSIONERS MAY PRACTICE: MEDICINE WITHOUT BEING TAXED.
Confederate soldiers who are on the indigent pension roll of this State, and who al'e otherwise, under the laws of Georgia, entitled to practice medicine, are authorized to practice their profession without being subject to any tax thereof.
Acts of 1899, page 99..
Section 995, Code of 1910.
ACTV.
EXEMPTING DISABLED OR INDIGENT SOLDIERS.
And disabled or indigent Confederate soldier or soldiers of the Seminole, Creek or Cherokee Indian war, or Mexican war, or Spanish American war or late European war, or blind person, who is resident of this State, may peddle or conduct business in any town, city, county, or counties thereof without-paying license for the privilege of so doing; and a certificate from the ordinary of any county, stating the fact of his being such disabled or indigent Confederate soldier or soldier of the Seminole, Creek or Cherokee Indian war, or Mexican war, or Spanish American war or late European war, or blind person, who is a resident of the State, shall be sufficient proof. Provided, that this section shall not authorize peddling or dealing in ardent or intoxicating drinks, or running a billiard, pool, or other table of like character, or dealing in futures, or peddling stoves or clocks, or carrying on the business of a pawn-broker or auctioneer or dealing in lightning rods. And, provided further, that the privilege here-
97

by granted shall not be transferred to or used by any other person.
Approved August 18, 1919.
EXEMPTIONS FROM SPECIFIC AND OCCUp ATION TAXES.
Code Section 994. Blind persons, persons with one arm or one leg, and all other persons having lost a limb or limbs, or deformed by nature, so as to render them unfit for manual labor, relieved by the proviso in Par. 1, Section 917, from the payment of taxes designated in that paragraph, shall be relieved also from the payment of the taxes designated in Sections 942, 943, 944, 945 and 946, and also from the 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.
NOTE: The exemptions conferred cover the following taxes, as levied by the General Tax Act of 1921, now in effect: Par. 52, Bowling alleys, etc. Par. 53, Skating rinks; Par. 89, Peddlers.
ACT "W" AUG.-1917
SPECIAL NOTICE TO TAX COLLECTORS
The following Act passed by the last legislature, fixes the date on which executions shall issue; re-
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quires 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 PENALTIES upon Ta..'\: Collectors for failure to comply with the law, AND GIV@S THE, COMPTROLLER-GENERAL NO DISCRETION TO REMIT THE.SE PENALTIES. I suggest, therefore, that you read carefully this Act . and follow STijICTLY EVERY PRJOVISION of the statute, which went into effect August 20, 1917.
WM. A. WRIGHT, Comptroller-General.

An Act fixing the time when the State and County

0

Tax Books shall close; when executions shall is-

sue; provide for the payment 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. 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 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 of this Stat ea.re 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 the 20th day of December in each year the several Tm1,: 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 may be, of their respective counties
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a report showing the amoimt of State taxes and the mnount of coimty taxes re1nai11;ilng 'Lllnp_aid on said Tax Digest, and shall, every thirty days thereafter until a final settlement is made wi'th both the State and the County, furnish to said officers a rep,ort showing the aniownt of State tax collected a;nd t'he; amount of county taxes collected from Decemiber 20th to the date of rendering such report, and also the amount of interest collected from said delinquent defa;uJ,ting taxpayers.
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 w.bom collected.
Sec. 4. Be it further enacted by the authority aforesaid, That from and after the passage of this Act the several Tax Collectors of this State are required to make final settlements with both the State and Coimty within foitr months from December 20th of the year in which said taxes become due, and 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 shall be by them paid to the State a;nd Coumty a,t the tirne and in the same 1nanner the taxes are now required to be paid.
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 pro-
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v1s10ns contained in this Act shall constitute malpractice in office, and a conviction therefor shall subject the offender to removal from office.
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Sec. 7. Be it further enacted by tlfe 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.
CODE.
The following sections of the Code are appended for your information and guidance in the discharge of your duties, to-wit:
Section 1014. In netti~g the digest, the default list shall be deducted for the receivers, and the insolvent list for the collectors.
Gode Section 1077. 'l'he 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. 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 de.eds of gift, mortgages, sales and assignments of property, of any kind, made to avoid paying taxes or judgments, procured 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, po matter in whose possession it may be.
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Sec. 1101. Mistakes, how corrected. If a receiver makes a mistake in his digest, it is the duty of the Comptroller-General, with the sanction of the Governor, to correct such mistakes by making the necessary entries in the digest furnished the Comptroller, and must in writing notify the ordinary and the tax collector of the county from which such digest comes, of such mistake and correction.
Sec. 1102. Ta,x overpalid to be refunded when in the trea,sitry. If by reason of such mistake, or from any other cause, a taxpayer's money is in the treasury for a greater amount than he is liable for, of which such officer is clearly satisfied, he may certify the same to the Governor, who shall, if he approves, draw his warrant on the treasury in favor of such taxpayer for the proper amount, out of any moneys not otherwise appropriated.
Sec. 1103. .And before reaching the T reasury. If such mistake is ascertained before the tax collector bas paid the amount into the treasury, the Comptroller-General, with the sanction of the Governor, shall authorize such collector to r efund the amount, or if he has not collected it, to order him to desist.
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Sec. 1107. When defaulters not l-iable for doitble tax. If persons who are required to give in land in the counties where situated fail to do so, they shall be liable only for the real tax assessed by the receiver, unless they fail to pay the amount by the time required; in which event the collector shall collect the double tax and issue process therefor.
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,
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by satisfactory evidence that either from providential or other good cause he had not an opportunity to make his return to the receiver of tax-returns, and at the tihie 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. 'l'he ordinary, in cases set forth in sections 1108 and 1109 shall require the taxpayer to swear to the cause of his de.lay, and shall state the same in copies furnished the Comptroller-General.
Sec. 1106 .. .... If there is taxable property, real or personal, in a county, except 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 coll0ctor 's duty to assess and double tax such property, describing it particularly.
Sec. 1112. All persons who give in property for persons non-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, except 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
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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 acc01;mt of State tax, and 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 entered to make a schedule of such in the same manner as done by the receiver, and of any other that he 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 Comptroller-General, to add to the digest in his office, another to the receiver, who shall likewise correct his digest.
2. T'o search out and ascertain, as far as possible, all polls and professions, and all taxi:ible property
not returned to the receiver, or not found 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 Comptroller-General.
5. To issue executions against all defaulters and insolvents, and place them with the proper officer for collection.
6. To give notice of the time and places of his at-
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..
tending 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, 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 ComptrollerGeneral, before he shall be allowed credit for such commissions.
9. To conform to such rules as may be furnished, and to obey such orders as may be given by the Comptroller-General.
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 tax-collectors are holding 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.
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.,WHEN SPECIAL TAXES ARE DUE.
All specific taxes imposed by the General Tax Act 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.
In giving your receipts, therefore, for such 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 quarterly reports, and again by making reports a.nd 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 iuto the treasury.
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 qiiarterly return to the
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Comptroller-General imder oath, to be administered by any duly qualified officer, of special taxes collec ted 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 purpose, 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, that you must remit the special taxes collected to the treasurer of the State at the time of making your report to this office. A great many of the c0Uecto1:s seem to think in the event they do not collect arny of thes e special taxes that these reports 1niist not be made; such, howeve1, is not the case. It is evidently the intention of the law to require of, collectors a sworn staternent qiiarterly, to be fil ed in this office showing "th e'ir aots and doings" in the matter of collecting these special taxes, and, there-
!ore, whether you do or do not collect arny of these
specific taxes, I shall expect yoit to rnake it known to this office by sworn qiw.rterly statements.
1 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 business and register their names and business, and pay their taxes to the tax-collector before comrnencing to do said business. ':Phe law makes it the duty of the ordinary to notify the Comptroller-General and the tax- collector irnrnediately of thenames of all persons so r egistered by him.
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CONCLUSION.

I am aware of the fact that the law impo'ses a heavy

burden upon you in the collection of these special

taxes a.nd 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 ,-aIJ.d can be perform-

ed; be governed by the law, a.nd when you are in

doubt as to law, write to this office, and I will cheer-

fully give you all the information you desire.

Blank forms on which to make your quarterly re-

ports will be sent you, and if at any time you should

need others, write me and I will cheerfully furnish them.

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