GR C, 100 ,SI 11 C,~ I q;;u-,,)J _ INSTRUCTIONS -- r I ,- f 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. 3 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. 5 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. 7 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 8 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 9 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.) I Under and by authority of an Act approved February 24, 1877, you can point out property upon I I 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. ") I PROFESSIONAL TAX. II I desire to c~1ll special attention also to the law requiring the payment of professional taxes imposed I I 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 .... 13 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. 13 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. 14 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 16 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. 17 r 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. 22 (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."''.: 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