Instructions to the tax collectors of Georgia, 1925

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INSTRUCTIONS
TO THE
Tax Collectors of Georgia
ISSUED BY
-
WM. A. WRIGHT, Comptroller-General
FOR THE YEAR 1925
Sl"E IN PRI NT ING C O ., ATLANTA, GA.

STATE OF GEORGIA

ExECUTIVE 'DEPARTMENT.

ATLANTA, August 25, 1924.

Pursuant to the provisions of Sections 1010, 1011 and 1012 of the Code of 1910, which require the Governor, with the assistance of the ComptrollerGeneral, to levy a percentage on the taxable property of the State svfficient 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 1924, 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 . .............. . .

.09 mills

For General Puposes, including the sup-

port of the common schools. . . . . . . . .

4.91 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 puposes for the fiscal year 1924.

WITNESS my official signature and the seal of the Executive Department, this 25th day of August, 1924.

CLIFFORD vVALKER,

Governor.

WM. A. WRIGHT, Comptro11er-General.

3

INSTRUCTIONS
- -TO- -
TAX COLLECTORS
READ CAREFULLY AND OFTEN
Comptroller General's Office, Atlanta, Ga., August 25, 1924. To the Tax-Collectors of the State of Georgia: In accordance with the order of His Excellency the Governor, found on the preceding page) you are hereby directed to collect an ad valorem tax of 4. 91 mills upon the taxable value of all property subject to taxation in your respective counties for general purposes; also a tax of .09 of a mill for a sinking fund; this is 5 mills for all purposes for 1924. D on'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 114.) . I will advise you, as soon as possible, of the aggregate amount of property found on your digest, and also the amount of taxes of each kind charged to you, in order that you may compare it with your books for verification. If there appears any 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 defaulers 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 releived 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 wi-ll then take the Receiver's commission found on his re.ceipt 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.

FORM FOR GETTING NET POLL TAX.

Dr.

Cr.

Poll tax, whole amount on digest

..... .$1,280 00

Poll collected by me not on digest . . . . . . . . . 86 00

CREDIT.
Receiver's commissions on polls (see receipt paid receiver) .. .
Insolveri.t polls, errors, etc.... . Collector's commissions on polls
(after deducting insolvent list of polls) .................. . Amount of net poll tax .... . .. .

75 06 156 00
n oo
1,062 34

$1,366 00 $1,366 00
F9reigners not naturalized must 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 makes it the duty of Tax-Collectors to ascertain what property,polls and professions have not been returned to the Tax-Receivers of their counties and to assess and double tax all such for each year in whirh they are found to be in d!!{rmlt.
PROFESSIONS AND OFFICIALS.
Under the head of PROFESSIONS are included practitioners of law, medicine, osteopathy, chiropractic, dentistry, veterinary surgeons, opticians, masseurs, public accountants, adjusters of fire loss, embalmers, civil engineers, and mechanical, hydrostatis or electrical engineers. The tax on each person engaged in the professions na111ed is $15 .lf0. See P ar. 3.
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. 4.
I am satisfied that this law has not been rigidly and strictly enforced in the past by many Tax-Collectors, and for this reason I desire to call your spec-. ial attention to it . For the law on this subject, see Act "A" in these instructions, Par. 3 and Par. 4.
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
7


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, and 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. Tax Collectors have nothing to do with the collection of these taxes after fi. fas. are issued by the Comptroller-General against those in default. This is the duty 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 T{\XED.
By an Act of the Legislature "transient persons who shall temporarily locate in any county of this State for the purpose of selling or disposing of goods, guano, wares, merchandise, live stock, or any other article of value" are made taxable on their property just as if it were permanently located in this State; and it is made the duty of all Tax-Collectors to require the payment of taxes on said property. (See Act "P," in this book.)
8


REMEMBER.
Collectors GET NO COMMISSION:S ON THE INSOLVENT LIST, and the receivers get no commtssJOns 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 Legislature empowers and requires me to cause the taxes to be collected and paid into the State Treasury by ~Oth 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. 1~11 of the Code, Paragraph 6, at as early a day as practicable, in order that the people
may have ample opportunity to pay their taxes, so
that you can settle your account with this office at the time required by law. Taxes are a necessity, and must be paid, and it is much easier to collect them before than after December. The law requires the payment of taxes before any other debt (see Code, Sec. 1140). I therefore urge upon you the necessity of so arranging your dates and appointments that you may be able to collect the taxes during the months of September, October and November, and first twenty days in December. I now forewarn you that the law relating to defaulting Collertors will be strictly and rigidly enforced, and the securities on your bond
notified if your settlements are not promptly made:
Fl. FAS.
You are compelled to place your .fi. fas., when issued, in the hands of the officers provided in Sec,-
9

tions 1161 and 1165 of Code of 1910. Section 1162 of Code states tl;e amount of your fee _for issuing the same, arid 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 fii . . 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 hands of an officer authorized by law to collect them. Said officer is required to enforce said .executions within ninety days from the date they are placed in his hands. (See Acts marked "E" and "F.")

Executions for taxes bear interest from date fixed by law for issuing same. (See Act approved August, 1917.)
Under and by authority of an Act approved February . 24, 1877, you can point out property upon which to)evy fi. fas. in certain cases. (See Act marked "D.")

SALE OF WILD LANDS.

You will have to be very careful in your dealings with this class of property, and in order that you



may not make a mistake I will point out to you in a

few words the law governing such sales. There are

two classes of wild land-the returned and the 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 q.nd the others refuse or fail to

pay the tax due. You can not sell the land cin which

the tax has been paid by the one for tax due by the

other. You must look for the tax due by the delin-

quents from other property owned by them, if any

can be found. But it is to the second class of such

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lands that I would call your special attention; and ~herefore say:
Ist. In issuing your fi. fas. against such lands, said fi. fas. must be directed to the sheriffs, and not to the sheriffs and constables, as in the case of other fi. fas.
2d. Said lands must be advertised NINETY days before selling the same.
3d. You must attend 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 has a prior lien upon the proceeds of such sales for her taxes, and this amount must be paid before any other claim 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 ~ne lot, where there is an excess over tax and costs, to pay expense of sale of another lot failing to sell for an amount sufficient to pay the costs of sale.
I ask a 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 letterwriting. (See Acts marked "K" and "L.")
PROFESS.IONAL TAX.
I desire to call special attention also to the law requiring the payment of professional taxes imposed 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.
11

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 placed 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 1924.

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 Treas-

urer," the date, number and amount of each receipt

on said tax from this office:

.... . . . ... . . Tax-Collector of. ........... County; zn account with State of Georgia for the year I924.

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

CR .

By Receiver's commissions .. . 247 50

Collector's commissions . .. . 251 25

Insolvent General Tax .. .. ,

't 25

Errors in Digest General

Tax .. .... ... . .. .. .. .. .

7 25

Defaulters relieved General

Ta:J~~ .. . .. .. ... ... .. .. . ..

3 45

Errors in Polls . . ... .. .... .

5 00

Defaulters relieved polls .. . Insolvent Polls .. . ..... .. .'

15 00 27 00

Net Polls paid 'State Treas-

urer ...... . . . ..... . ... . 1,011 00

General Tax paid Treasurer 7,000 00 General Tax paid Treasurer 2,710 00-$11,280 00

12

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, ;_tnd, therefore, 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 properly. 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.
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 defa_ulters relieved, submitted by Syms Stockwell, Tax Collector for sal'd county, for year 1918, and it appearing to the court that the same is correct and true, it is therefore ordered that the said Syms Stockwell, Tax-Collector as aforesaid, be, and he is, hereby allowed the following sums as insolvent list, errors, etc., on the State tax, to-wit:

Insolvent polls (seven hundred and eight dollars) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $708 00

Errors in digest- polls (twenty-nine dollars) 29 00

Defaulters relieved-polls (fourteen dollars) 14 00

Insolvent list- including professions, wild lands and general tax (twenty-seven 15-100 dollars) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

27 15

Errors in digest- general tax (thirty-four .35-100 dollars). . . . . . . . . . . . . . . . . . . . . . . . . 34 35

Defaulters relieved-:-general tax (twentyfive 15-100 dollars) ...... ........ . . .... . 25 15

Also, the further sum of sixty-five 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 December 20, 1918.

INSOLVENT TAXES.
The law contemplates that the taxes embraced in the insolvent list, and for which the Collector has received credit, should be collected by the Ordinary of the county or County Commissioners, if counties have such (see Code, Section 1121), but in many instapces the Collectors collect and pay over this tax as the agents, I suppose, of the Ordinary. This however, is not authorized by law. Ordinaries or County Commissioners, as the case may be, are hereby intsructed that a statement should invariably accompany the payment of all insolvent taxes into the treasury, showing this fact, and a ~orresponding 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
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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 m'ake 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 duplicate, beginning on the first Monday in October, 1897, one to be furnished to the ComptrollerGe!1eral 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 tl:e c: rr.ount sl:cwn to have l::een collected for State taxes into the State treawry, or such banks as are de~ignate'd l::y the Governor as State Depositories, ar:d 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 MANNER 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 ready for the market during the months of September, October and November, 'and the best time to collect the taxes is when
15

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 "R," 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 requtrtng Tax-Collectors to make schC!dules of all defaulters failing to make returns to the Tax., Receivers, and furnish the Comptroller-General and Ordinary of their county with one copy, will be rigidly enforced, and I would suggest that you read this law carefully. See Section II?? 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 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, how much is general tax and how much poll tax when you make your returns, and can easily notify the Treasurer and this office.
In writing to this office, give your name tn full, your postoffice, and the county fo_r which 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 write for information. I am always ready and willing to co-operate with you in the collection of the State revenue.~
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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

ACT A.
GENERAL TAX ACT 19~4-19~5
An Act to annually, in addition to the ad valorem tax 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 of Confederate soldiers, such amounts as are allowed 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, and for other purposes.
Section 1. Be it enacted by the General As>embly of the State of Georgia, That the terms and pro visions of this Act shall not take effect and become operative until January 1, 19~4, _ and 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 this Act, beginning in 19~5. 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.
Paragraph 1. Upon each and every inhabitant of the State between the ages of twenty-one and sixty years, on the day fixed for the return of property for taxation, a poll tax of one ($1.00) dollar, which shall
18

be for educational purposes, in instructing children in the elementary branches of an English education only. Provided, this shall not be demanded of blind persons, nor crippled, maimed or disabled Confedera~e veterans relieved of such taxes under and by authonty of Section 766, Volume 1, of the Code of 1895, nor shall this tax be required or demanded of female inhabitants of the State who do not register for voting.
(a) Provided further, That those female inhabitants who have heretofore registered may avail themselves of the benefits of this Act and be relieved of 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 may apply to have their names so stricken a certificate, which certificate shall bear date when issued and shall give the name of such females, and state in substance that said named female has been stricken from the registration book, and is no longer registered voter for that year.
Paragraph 2. That the Governor, by and with the assistance of the Comptroller-General, is authorized and 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 net 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 retired under the provisions of this Act shall be can.,. celled and stamped with the words, "sinking funds," by the Treasurer and filed in his office.
19

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 succeeding 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. The Comptroller-General and State Tax Commismissioner shall cause returns of public service and utility corporations whose returns are made to the Comptroller-General, to be equalized with the returns of real estate taxpayers of Georgia, in order that the percentage of actual values returned by such corporations shall be as great as the percentage of actual valuse returned by land owners of Georgia.
Paragraph 3. Profession. Upon each and every practitioner of law, medicine, osteopathy, chiropractic, chiropodist, dentistry, and upon each and every veterinary surgeon, optician, optometrist, masseur, public accountant, or embalmer, and upon every civil mechanical, hydraulic, or electrical engineer, or architect, charging for their services as such, $15.00, and the validity of their licenses is made contingent upon the payment of the tax herein provided. And no municipal corporation or county authority shall levy or collect an additional tax on the professions, business or occupations enumerated above, which shall be returned to the tax receiver of the county of his residence by any person engaged therein on the first day of January, and entered by the receiver on the digest of the county.
Paragraph 4. Officials. Upon the president of each express, telegraph, telephone, railroad, street railroad, steamboat or navigation company, electric light, gas company, water company, sleeping car company, palace car company, building and loan association, and investment and loan company, doing business in thi s State, $~5.00.
20

Provided, said tax shall not apply to local building and loan associations fostered as a civic undertaking and not conducted for financial gain or profit.
In case the president of any of the companies enumer- . ated in the 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, residing in this State, shall be required to pay the tax of $25.00 hereby imposed, and no municipal corporation, or county authorities shall levy or collect an additional tax on the officials enumerated above, either as a license, tax or fee. The president or other officials herein named, of the companies enumerated above, are required to make a return as such to the tax receiver of the county of his residence, as of January 1st, which return shall be entered on the digest by said receiver.
Paragraph 5. Abstract Companies. Upon each person, firm or corporation engaged in the business of making abstract of title to property in cities of 20,000 inhabitants or over, $100.00; in cities between 10,000 and 20,000 inhabitants, $50.00; in cities and towns of less than 10,000 inhabitants, $25.00. Provided, This tax shall not be required of attorneys-at-law who have paid the professional tax required of them by Paragraph 3, Section 2, of this Act.
Paragraph 6. Advertising. Upon each person, firm or corporation conducting the business of an advertising 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 billboards 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 ordinary and tax collector of said
21

county as required by law, and in case of any increase of advertising the ordinary shall in each instance be notified as to the number of locations.

Paragraph 7. Bill Distributors. Upon all bill distributors and parties engaged in the business for profit in towns or cities, $25.00.

Paragraph 8. Agencies, Collecting, Commercial and

Mercantile. Upon each person, firm or corporation

engaged in business as a collecting; commercial, mer-

cantile, or any other agency of like character, $200.00

in every county in the State where they have anoffice

or branch office.

.

Paragraph 9. Agencies, Detective. Upon each per-

son, firm or corporation operating a detective agency,

or doing detective work for hire or compensation, for

each office established in this State in or near cities or

towns of 25,000 or more inhabitants, $200.00; in or

n'ear cities or towns from 10,000 to 25,000 inhabitants,

$50.00; and in or near cities or towns of less than

10,000 inhabitants, $25.00.

Paragraph 10. Agencies, Teachers. Upon each person, firm or corporation conducting a teachers' agency or bureau, $25.00 in each county where it has an office.

Paragraph 11. Amusement Parks. Upon each person, 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 relieve any individual device, resort, amusement or attraction located in said park from paying any specific or license tax herein imposed.

Paragraph 12. Athletic Clubs. Upon every athletic club, and upon every association or person giving boxing or sparring or wrestling exhibitions where an admission of 50 cents to $1.00 is charged, $50.00 for each

22

exhibition; whe-re admission charged is $1.00 to $1.50, $100.00; and where the admission charged is $1.50 and over, $200.00 for each exhibition.
- Paragraph 13. Auctioneers. Upon each and every auctioneer selling jewelry by auction in this State, _$200.00 in each county in which he conducts said business.
(a) Upon each and every auctioneer selling junk by auction in this State, the sum of $100.00 in each county in which he conducts said business.
(b) . Upon each and every auctioneer selling furniture and household goods by auction in this State, the sum of $100.00 i'n each county in which he conducts said business.
(c) Upon each and every auctioneer selling live stock, farm implements and produce by auction in this State, the sum of $25.00 in each county in which he conducts said business. Provided, This shall not -apply to co-operative selling or to producer~ of live stock from selling same.
(d) Upon each and every non-residential real estate auctioneer, the sum of $100.00 in each county in which he conducts said sale. Each and every resident real estate auctioneer shall pay the sum of $50.00 in each county in which he conducts said sale. At the time he registers with the ordinary of the county, before paying the tax, every auctioneer must specify the kind and style of sale he intends to conduct.
(e) Provided, This Section and the subsections thereto shall not apply to sheriff and the parties acting as auctioneers for executors, administrators, guardians and commissioners conducting sales by virtue of the order of any court of this State.
Paragraph 14. Automobiles or Trucks. Upon every -agent of, upon every dealer in, and upon every petson soliciting orders for retail sale of automobiles or trucks, not including wholesale dealers or distii bu-
23

tors soliciting or canvassing for local dealers, the sum set out below, viz.: In each county with a population of less than ~0,000, $~5.00; in each county with a population of between ~0,000 and 30,000, $55.00; in each county with a population of between 30,000 and 50,000, $85.00; in each county with a population between 50,000 and 75,000, $110.00; in each county with a population between 75,000 and 100,000, $165.00; in each county with a population between 100,000 and 150,000, $~~0.00; in each county with a population exceeding 150,000, $~75.00. Provided, however, That nothing in this Act shall conflict with the provisions fixing a license upon exclusive dealers in used cars. Such dealer, agent, or solicitor selling or offering for sale automobiles or trucks at retail, shall be required to pay one license fee only in each county, so as to provide that all persons soliciting orders, or selling automobiles, or trucks at retail, shall pay a license to become a dealer or agent, and such license shall entitle such dealer to sell any make or makes of new or secondhand automobiles or trucks, and shall entitle said dealers to operate in connection with said business, a service station, in 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 cats within the county wherejn such tax has been paid.

Paragraph 15. Used Cars. Upon every person, firm or corporation dealing exclusively in used automobiles or trucks, or second-hand automobiles or trucks, the following sums, viz.: In each county with a population of less than ~0,000, $~5.00; in each county with a population over ~0,000 and not over 50,000, $50.00; in each county with a population exceeding 50,000,
$100..00.

Paragraph 16. Automobile Tires or Accessories.

Upon every wholesale dealer in automobile tires or

automobile accessories of any kind whatsoever, the

sum of $100.00 for each place of business, and upon

ev;ery retail dealer the sum of $10.00 for each place of

business.



24

Paragraph 17. Auton:obile Schools. Upon all automobile schools, $10.00 m each county.
Paragraph ~8. Automobile Assembling Plants. Upon every agent or _repres.entative of any foreign, or non-'resident corporation sa1d agent or representatlv~ having an office in this Sta~e, operating an automobile assembling plant, $300.00 m each county.

Paragraph 19. Automobile Truck Assembling Plants. Upon each person, firm or corporation operating an automobile truck assembling plant, $300.00 in
each county.

Paragraph 20. Automobile Garages.. Upon , each person, firm or corporation carrying on the business of operating garages, either for storage or repairing automobiles, in cities of more than 35,000 inhabitants, $75.00; in the cities between 20,000 and 35,000 inhabitants, $50.00; in cities between 10,000 and 20, JOO inhabitants, $25.00; in cities and towns of 1,000 to 10,000 inhabitants, $15.00; in cities and towns of less than 1,000 inhabitants, $5.00; and persons opera,ting such garages within one mile of the limits of all incorporated cities, $5.00.

Paragraph 21. Cars operated for hire. Upon each

person, firm or corporation, operating or keeping

automobiles for hire, whether in connection with a

garage or not, a tax according to the following scale,

whether in or outside of the corpQrate limits of any city

or town, viz.: for each automobile so operated in or

near towns or cities of population of not over 1,000,

$5.00; of population from 1,000 to 5,000, $10.00; of

population from 5,000 to 15,000, $15.00; of population

from 15,000 to 30,000, $20.00; of population from

30,000 to 50,000, $25.00; of population from 50,000

and over, $40.00. Provided, however, these taxes

shall not be required of operators or keepers of auto-

mobiles for hire, when such automobiles are used

over or are operated upon a fixed or uniform route,

and in such cases the schedule of these shall be as fol-



lows: Upon every person, firm or corporation, operat-

25

ing automobiles for transportation of passengers upon a regular fixed route, commonly known as jitneys, and for a uniform fare of not more than ten cents the following amounts: for a five-passenger car or less, $15.00 per annum; and for every car carrying more than five passengers, $!25.00 per annum. Upon each person, firm .or corporation operating or keeping for hire automobiles commonly known as "Drive-it-yourself" business, or automobiles without drivers for hire, $150.00 per year for each place of business." Provided, however, that the tax fixed herein sh.all not exceed $10.00 for each car operated.

Paragraph !21-A. Motor Busses. Upon every person, firm or corporation operating a motor bus for the transportation of passengers upon a regular fixed route between cities or towns, $!25".00 for each bus. Provided, That no municipal corporation or county au~ thority shall levy or collect an additional occupatioq tax on persons, firms or corporations operating motor busses. Every such person, firm or corporation is required to register with the ordinary and pay the tax herein provided to the tax collector of the county of his residence.

Paragraph !2!2. Awning or Tent Makers. Upon all awning or tent makers, $15.00 in each county.

Paragraph !23. Barbers' Schools. Upon every barber school, $15.00 in each county.

Paragraph !24. Barber Shops. Upon every barber shop the sum of $5.00 for each chair in use except that in cities and town of less than 5,000 the amount shall be $!2.50 for each chair in use.

Paragraph !25. Barber Supplies. Upon all agents for barber supplies, $50.00 for each place of business.

Paragraph !26. Baths. Upon all persons, firms or corporations operating all Turkish baths, Russian or vapor baths, $50.00 for each place of business.



Paragraph !27. Ball and Racing Parks. Upon each

person, firm or corporation owning, leasing or operating

26

any park, or place where baseball, . footbal~, or other similar game 1s played, or where automobile, motor~ cycle, horse or bicycle races or co~tests a.r~ held, and where admission fees are charged, m the cities of more than 50,000 inhabitants, or within five miles thereof, $200.00; in cities with over 20,000 and not over 50,00 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 and towns of less than 10,000, or within five miles thereof, $20.00. Provided, That this tax shall apply only to those parks and places wherein professional games are played or professional contest are held.
Paragraph 28. Bagatelle, Billiard, Jenny Lind, Pool or Tivoli tables. Upon each person, firm or corporation operating for public use and charging for the use thereof, any billiard, bagatelle, Jenny Lind, pool or Tivoli tables, for each table, a tax according to the following scale, viz.: In cities of 100,000 inhabitants or more, $100.00; in cities of not less than 50,000, and not more than 100,000 inhabitants, $75.00; in cities of not less than 25,000 and not more than 50,000 inhabitants, $50.00; in cities of not less than 10,000 and not more than 25,000 inhabitants, $30.00; in cities or towns ofless than 10,000 inhabitants, $20.00.
Paragraph 29. Bond Makers. Upon each person, firm, or corporation engaged in the business of procuring or signing bonds, or depositing collateral in lieu of bonds for compensation (except duly licensed bonding companies, and duly authorized officers of this State who are required to give bond to qualify as such officers), $5 0.00 in each county.
Paragraph 30. Book Agents. Upon each agent or canvasser for books, maps, or lithographic prints, in each county in whi.ch 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.
27

Paragraph 31. Brokers, Stocks and Bonds.. Upon

each person, firm or corporation dealing in bonds or

stocks, either exclusively or in connection with other

business, the sum of $100.00 for each town or city in

which such persons, firms or crporations, maintain an

office.



Paragraph 32. Brokers, Printing. Upon all brokers; agents or agencies for printing, bookbinding, or lithographing, $25.00 in each county in which such broker or agent has an office or place of business.
Paragraph 33. Brokers, 'Real Estate. Upon each person, firm or corporation engaged in the business of buying or selling real estate on commission, or as agents, renting real estate, in cities of 50,000 or more, $50.00; in cities of $25,000 to 50,000 inhabitants, $30.00; in cities from 10)000 to 25,000 inhabitants, $20.00, and in cities or towns of less than 10,000 inhabitants, $15.00. And if such person shall engage in auctioneering or selling property at public outcry or by auction sales, he shall also be liable for and required to pay the tax required of real estate auctioneers by Paragraph 13 of this Section, to-wit : $5 0.00 in each county.
Paragraph 34. Brokers, Railroad and Theatre Tickets. Upon each railroad and theatre ticket broker or 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.
Paragraph 35. Burglar Alarm and Automati~ Sprinkler. Upon all burglar alarm companies, an upon all automatic sprinkler companies, or agents therefor, the sum of $25.00 for each agency or place of business in each county. Upon each dealer in fire engines and apparatus or either 'of them, $100.00 for each place of business.
Paragraph 36. Cards, Dealers in. Upon each dealer in playing cards, $10.00 for each place of business.
28

Paragraph 37. Card Writing Stands. Upon all card writing, cutting or engraving stands, $5.00 for each stand in each county.
Paragraph 38. Carpet Cleaners. Upon all carpet and rug cleaning companies not connected with laundries, $10.00 for each place of business.
Paragraph 39. Cemetery Companies. Upon all cemetery companies, agencies, offices, etc., $50.00 in each county.
Paragraph 40. Circuses. Upon each circus company or other company or companies giving such exhibition beneath or within a canvas inclosure, advertised .in print or parade in any manner whatsoever, as a cirucs, managerie, hippodrome, spectacle or show implying a circus, in or near cities of 40,000 or more inhabitants, for each day it may exhibit, $500.00; in or near cities between 20,000 and 40,0.00 inhabitants, for each day it may exhibit, $300.00; in or near cities between 5,000 and 20,000 inhabitants, for each day that it may exhibit, $250.00; in or near cities or towns of less than 5,000 inhabitants, for each day it may exhibit, $100.00; in or near cities or towns of less than 1,000 inhabitants, for each day it may exhibit in the State of Georgia, $100.00.
Paragrap.h 41. Side Shows. Upon each side show accompanymg a circus company in or near cities of 5,000 population or more, $50.00; and in or near all cities or towns of less than 5,000 population, $25.00.
Paragraph 42. Clipping Bureaus. Upon each clipping bureau, $10.00.
Paragraph 43. Coal, coke, wood and lumber. Upon each person, firm or corporation dealing in coal, coke, wood or lumber, or coal and coke, whether for themselves or as agents or as brokers, in cities of more than 1,000 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 inhabitants, $100.00; Provided, That dealers in wood
29

only shall pay a tax of $10.00. Said tax payable f9r each place of business.

Paragraph 44. Concerts, Shows and Exhibitions. Upon all concerts, shows and exhibitions charging an admission, not otherwise herein taxed, 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 charitable, benevolent purposes, nor to entertainments com:monly known .as Chautauquas. Provided further, That this section shall not apply to histrionic, dramatic 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 inhabitants, $2.50 per month; in cities from 2,000 to 5,000 inhabitants, $4.00 per month; in cities from 5,000 to 10,000 inhabitants, $7.00 per month; in cities from 10,000 to 25,000 inhabitants, $10.00 per month; in cities of over 25,000 inhabitants, $12.50 per month.

Paragraph 45. Construction Companies. Upon

each person, firm or corporation accepting a contract

' to construct bridges, dams, waterworks, roads, rail-

roads, street paving, cantonments, or other structures

or works of a like public nature, in each county where

doing business, one-tenth of one per cent of the con-

tract price, then one-tenth of one per cent upon cost

of such work, and Provided, That 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.

.

Paragraph 46. 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 and steel, sheet iron, galvanized iron, metallic piping, tin, lead, electric wiring or other

30

metal or any other building, or who shall accept con-

tracts' to do any paving or curbing on sidewalks or streets public or private property, using asphalt, bri~k,

stone, 'cement, wood or any composition, or who shall

accept an order for, or contract .to excavate earth,

rock or other material, for foundation or any other pur-

pose or who shall accept an order or contract to constru~t any sewer of stone, brick, terra cotta or other.

material, shall be deemed to be a contractor. Every

con tractor 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 if such contractor has no

office in this State then he may .procure such license from

the ordinary of the county where he conducts his busi-

ness. Every such contractor shall pay for the privilege

of transacting business in this State, $10.00, provi4ed

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 w~th

in 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. Pro-

vided, The provisions of this section shall not apply in

cases where the contract price does not exceed the sum

of $500.00, and where the contractor does not employ

more than two assistants.



Paragraph 47. Corporations, Domestic. All corporations incorporated under the laws of Georgia shall, except those that are not organized for pecuniary gain or profit, and those that neither charge nor contemplate charging the public for services rendered, in addition to all other taxes now required of them by aw, are hereby required to pay each year annual license or occupation tax as specified in the following scale:
31

Corporations with capital pot exceeding $10,000,
$10.00. .

Corporations with capital over $10,000, and not over

$25,000, $15.00.

.

--

.

Corporations with capital over $25,000, and not c;>v~r

$5o;ooo, $2o.oo..



Corporations with capital over $50,000, and nqt
~
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 nqt over $500,000, $200.00.
Corporations with capital over $500.00, and not over $1,oo.o, 0000, $300.00.

Corporations with capital over $1,000,000, and no,t over $2,000,000, $500.00.

Corporations with capital over $2,000,000, and not over $3,000,000, $600.00.

Corporations with capital over $3,000,000, and not over $4,000,000, $700.00.

Corporations with capital over $4,000,000, and not over $5,000,000, $800.00.

Corporations with capital over $5,000,000 and not over $6,000,000, $900.00.

Corporations with capital over $6,000,000, $1,000.00.

Tax required by this paragraph to be paid to the tax collector of the county where such corporation has its home office of business, and the p;tyment of this tax will relieve such corporations from the payment of saiq tax in any other county in which it does business, and to that end the tax collector shall furnish such duplicate receipts as may be n:eeded for authorized agents of the corporation in other counties of this State.

32

Paragraph 48. ,Corporation, For~ign. Up>on ~v~ry agent or repres~ntative of any ~or~ign o~ non-re~ident corporation, said agent <?r representat~ve h~v!ng a place of business or office 111 this State, 111 aqd1t1on to all other taxes now required of the,m 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 the corporation represented by them, as speci~e~ in the pre:eding paragraph. of this section (where~n IS fixed the )1cense or occupation t~x required of corporation~ chart~red under the "laws of Georgia), per sche.dule or sale therein set forth. Provided) That if such foreign or .non-resident corporations shall pay to the .Comptroller-General of this State the amount of the occupation or license tax prescribed as per said schedule for resident c!;>rporai:ions, then the agents of such foreign or n~m-resident corporations shall be relieved from said occupation tax. And to this end said foreign corporations shall register their name, capital stock, and the names of their agents with the Comptroller-General at the beginning of each year, and upon said license or occupation tax being paid, it shall be the duty of the Comptroller-General to furnish said corporation a cer~ificate or duplicate receipt for each agent that said tax has been paid, and the presentation of such certificate or duplicate receipt by such agent to the tax collector of his county shall be sufficient evidence of such payment and authorize the agent to be relieyed 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 47 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 69 hereinafter, which are separately taxed by other provisions 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 <'>r occupation tax requires or demands more than two
33

duplicate certificates for agents, then such corpora-

tion shall be. required ' to pay an additional fee of $1.00

for each duplicate certificate or receipt over and above

the first two mentioned.



Paragraph 49. Dance Halls. Upon each person or

persons operating public dance halls where dancing is

permitted or taught for hire, $100.00 for each place of

business.



Paragraph 50. Devices, Bowling and Ten-Pin Alleys, Cane Racks, Shooting Galleries, etc. Upon each person, firm or corporation operating for gain a bowling, box-ball, ten-pin alley or alley of like character, shooting, galleries, 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, and any rack or booth or place 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 at each place of business in this State, the sum. of $50.00.
Paragraph 51. Skating Rinks. Upon the owner, manager, keeper or lessee of any skating rink in this State, where any fee or charge is made for admission, for the use of skates, or 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 popu~ lation, the sum of $25.00 for each place of business.
Paragraph 52. Directories. Upon each person, firm or corporation compiling a .city directory or direc:.. tories of any character, and selling or supplying the same on subscription, the sum of $125.00. The above tax shall not be construed to apply to telephone companies issuing directories for use in the telephone exchanges.
Paragraph 53. Dog and Pony Shows. Upon each dog, pony or horse show, where the entire show is
34

exclusively an exhibition of trained dogs; ponies; or horses and monkeys, or a combination of any of them, beneath a tent, canvas or enclosure, where an admission fee of fifteen cents or more is charged, the sum of $50.00 for each day it may exhibit, and upon such shows with an admission Jee of less than fifteen cents, the sum of $30.00 for each day it may exhibit in this
State.
Paragraph 54. Dry Cleaning. Upon all persons, firms or corporations engaged in dry cleaning $25.00 for each place of business. Provided, this Paragraph shall not apply to laundries paying the tax imposed by Paragraph 71 of this Act, nor to pressing. clubs paying the tax imposed by Paragraph 54-A of thts Act.
Paragraph 54-A.. Pressing Clubs. Upon each person, firm or corporation operating a pressing club, $5.00.
Paragraph 55. Electrical Agents. Upon all electrical con tractors, $10.00 for each county.
Paragraph 56. Emigrant Agents. Upon each emigrant agent, and upon each employee of such agents, doing business in this State, $1,000.00 for each county in which such agents or employee may do or offer to do business. Provided, That no emigrant agent or employee shall take from this State or attempt to take from this State any person until after first giving a bond to be accepted and approved by the Commissioners of Commerce and Labor, conditioned to pay any valid debt owing by said person to any citizen of this State.
Paragraph 57. Employment Agencies. Upon all empl.oyment agencies or bureaus doing business in this State, $50.00 for each county.
Paragraph 58. Traveling Horse Traders or Gypsies . Upon each company of traveling horse traders, or traveling gypsies, or traveling companies or other _transients, traveling persons or firms, engaged in tradmg or selling merchandise or live stock of any kind, or clairvoyant, or persons engaged in fortune telling
35

or palmistry, $250.00, to be collected by the tax collector in each county and distributed as follows: To the county where collected, $12,5.00; to the State, $1!25.00, which ta?C shall be collected in each county where they carry on either kind of business herein menti!:med. This tax shall apply to any person, firm or corporation who themselves, or by their agents, travel through the State carrying live stock and carrying with them cooking utensils and live in tents, or travel in covered wagons, and who may be a resident of some county or who reside without the State, and _who are commonly called traveling horse traders and gypsies, and such persons or corporation shall be liable to pay this tax. Such tax shall constitute a lien on any live stock owned by such traveling persons or firms. Provided, That 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 of this State who have paid the tax required in Paragraph 68.
Paragraph 59. Gasoline or Oil Trucks. Upon each person, firm or corporation selling oil or gasoline from a wagon or t[llc;_k, $10.00 for each wagon or truck in each
Paragraph 60. lnsur~nce ~gen_ts. Upon each local tn~ surance agent doing busmess tn th1s State, ~nd upon each and every solicitor or sub-a~ent f~r an_y res1dent or non-
resident company doing busmess m th1s State, ~~o. oo for
each county in which they shall transact or sohclt msurance business. Provided, This shall not apply to the agent of mutual fire associations or companies operating
solely on mutual obligations. - (b)~pon each and every ~traveling or special or general agent, or manager 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 tax collector's receipt shall be his authority to go into any other county without the payment of an additional tax.
36

(c) Upon each and every travel~ng or special or
general agent, ~r manager or supermte.ndent ?f a?Y
ssessment life msurance company or mdustnal hfe tnsurance company or such benefit or accident insurance company or live stock insurance co.mpany doing business in this State, whether for a resident or nonresident company, $50.00, payable in the county of the residence of the ~gent, as provided above for other .nsurance compames.
I
(d) Upon all adjustment bureaus employing adjusters a tax of $50.00 .for each person who adjusts any loss, said tax payable 11~ the county where the bureau is located, and the receipt of the tax collector for the payment ~f said ta~ shall autho!ize. the person named in the rece1pt to go mto any county 111 the State.
(e) Upon each and every person who adjusts insurance losses, not connected with an adjustment bureau, $50.00, payable in the county of his residence and the receipt of ,.,the tax collector shall be his authority to do business in any part of the State. Provided, That this tax shall not apply to local insurance agents who adjust losses without remuneration.
(f) The license taxes imposed by this paragraph must be paid in advance by said agent or agents to the tax collector of the county of his residence before said agents shall be authorized to act as agents for any such company. Provided, That the railroad ticket agents selling accident tickets shall not be deemed insurance agents in the sense of this paragraph.
Paragraph 61. Ice Cream Dealers. Upon each person, firm or corporation manufacturing ice cream
or selling same at wholesale in or near cities of more than 50,000 inhabitants, $100.00; in or near cities from 20,000 to 50,000 inhabitants, $75.00; in or near cities of from 10,000 to 20,000, $50.00; and in or near cities ofless than 10,000 inhabitants, $10.00.
Para~raph 62. Non-Resident Bottlers. Upon each non-resident person, firm or corporation delivering for
37

sale by truck .or trucks any carbonated beverages in t~is State, $150.00.
Paragraph 63. Itinerant Practitioners. Upon every itinerant doctor, dentist, optician, optometrist, veterinary surgeon, osteopath, chiropractor, or specialist of any kind, doing business in this State, $~5.00 for each county in which they may practice or do business. Provided, that if any one .of said itinerant specialists shall peddle or sell any drug, medicine, remedy, appliance, .spectacles, glasses or other goods, in connection with t~e 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 88 of this Act, to-wit: $50.00 in each county where they may offer to sell such articles. - Provided further, That the provisions of this paragraph shall not apply to persons whose fixed place, of business is in any' county of this State, and who have paid the professional tax required by Paragraph 3 of the Act.
Paragraph 64. Junk Dealers. Upon each person' firm or corporation engaged in the business of dealing in junk in or near cities of over 50;000 inhabitants, $100.00; in or near cities of from 10,000 to 50,000 inhabitants, $50.00; in or near c.ities of from 3,000 to 10,000 inhabitants, $~5.00; 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 parts, fixtures or accessq~ies, puchased by him, together with the name of the party from. whom purchased, and upon failure to keep such books or record and produce it on demand, the said dealer shall forfeit his license.
Paragraph 65. Legerdemain and Sleight of Hand. Upon each exhibition of feats of legerdemain or sleight of hand, or other exhibition and entertainment of like kind, $~5.00 in each county.
38

Paragraph 66. Lighting Systems. Upon each person, firm or cqrporation s7lling, wh7thhe; as manu-
f cturer agent or dea1er m, any 11g tmg system,
:hethe; gas, gasoline or electrical, $25.00 in each
county.
Paragraph 67. 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 $50.00 for each county in which he may contract for, or erect, or put in place any light-;. ning rod, or. rods, upon any structure or building therein, and 1t 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.

Paragraph 68. Live Stock Dealers. Upon each

person, firm or corporation dealing in live stock, having

a fixed place of business in or near cities of more than

50 000 inhabitants, $25.00; in or near cities of from
10'000 to 50,000 inhabitants, $15.00; in or near cities

or'towns ofless than 1O, 000 inhabitants, $10.00.

Pa~graph 69. Loan Agents. Upon each person,

firm or corpoG;tion negotiating loans and charging

tl})!S therefor any fefO,.t.commission or salary, in each county

in which he or

ay carry on such business, the

sum of $25.00.

ided, This tax shall not be re-

quired of attorneys- J-law who have paid the profes-

sional tax imposef>b~~aragraph 3 of ~his section, and who shall engag~in otiating loans on collateral

other than wages, tirO ',ialary. Provided further,

That this t~x s?all not~ r~~red ?f ar:y person, firm

or corporatwn m any county Ia) wh1ch lts correspond-

ents, agents, or other local r?~sentative has paid
said tax,or otherwise complied ~ or conformed to

this section.

~

. (b) Should such person, firm or corporation engage In making or negotiating loans upon wages or time, or the purchasing of salaries, the sum of $100.00.

Paragraph 70. Legislative Agents. Upon each person registered under the Act of the General Assem-

39

bly approv~d Augt;~;t 11, 1911 (See Acts 1911, P~ge

151), the sum of $100.0'0.

.

Paragraph 71. Laundries. Uport each person, firm or corporation operating a laundry or dyeing establishment, $100.00 if employing ten or more persons; $50.00, if employing five_and not more than ten persons; $25.00 if not employing more than five persons.

Paragraph 72. Machines (Store Cash Registers). Upon each manufactgrer or wholesale dealer in, or agent for the sale of any cash or account register, $100.()0 for each place of business in this State.

Paragraph 73. Machines (Weighing or Calculating). Upon each manufacturer or wholesale or retail dealer in, or agent for the manufacturer of any weighing scale, or scales, for calculating weight or prices of commodities, $25.00 for each place of business in this State.

Paragraph 74. Machines (Adding Machines). Upon

every manufacturer of, or wholesale or retail dealer in,

or agent for the sale of any adding or calculating ma-

chine retailing for more than ten dollars, $100.00 for

each place of business in this State... "-

Paragraph 75. Machines (Typewriters). Upon every manufacturer of, or whole~~le or retail dealer in,

or agent for the sale of any typew,riter or typewriting

machine, $100.00 for each place of business in this

State.

' .

Paragraph 76. Machines (Slot). Upon every machine, punchboard or other device, operated, used or kept in this State wherein is kept any article to be purchased by depositing therein or paid therefor ariy coin or thing of value, and for which may be had any article of merchandise whatsoever, where there is no . no chance incurred by reason thereof and where the deposit of coin or other thing of value does not exceed one cent per operation, $2.00 for each machine, punchboard or other device for each county where kept, set up, used or operated.
40

. (b) Upon each ~lot machine wherein may .b~ se~n any picture or mustc. may be .heard by depositmg m aid machine any com or thmg of value, and each
~eighing machine or scale, aJ?-d every machine making
stencils by the use of ~ontnvances .operated by .slot wherein coin or other thmg of value IS to be deposited or used the deposit of coin or other thing of value not exceedi~g one cent per operation, $1.00 for each county where kept, s~t up_, use? or operated. On. all other machines descnbed m this paragraph, chargmg more than one cent per operation, $5.00 for each county where kept, set up, used or operated. Provided, That not more than $100.00 shall be required of any one person in any one county under this paragraph. Provided, further, That. no machine described in this paragraph shall be subject to more than one
tax.
Paragraph 77. Bicycle Dealers. Upon every bicycle dealer selling or dealing in bicycles, either at whole:.. sale or retail, for themselves, or upon commission, or consignments, $10.00 for the fiscal year or part thereof. Dealers selling bicycles at more than one place shall pay license for each place of business. All unsold bicycles belonging to dealers shall be liable to seizure and sale for payment of such tax.
Paragraph 78. Motorcycle Dealers. Upon every person, firm or corporation selling or dealing in motorcycles or motor attachments for bicycles, whether .in connection with the business of selling bicycles or automobiles or otherwise, $25.00 for each place of business.
Paragraph 79. Machinery and Equipments. Upon every manufacturer of reaping, mowing, binding, or threshing machines, gas, electrical or oil engines, agricultural machinery propelled by gas, and road building machinery propelled by gas or oil, culverts, road machines and road graders, selling or dealing .in such machinery by itself or its agents in this State, and all wholesale and retail dealers in the above mentioned machinery, selling such machinery manufactured by companies tha:t have not paid the tax thereon
41

~ nam~ed~ , sh-all-pa""y~~ $100.00 annually to the Comptroller- .

General at the time of commencement of _business

same to be known as a license fee for the privilege 'of

doing business in this State. All companies and others

paying this license fee shall, at the time of payment

furnish the Comptroller-General with a list of ali

age?ts authorized to sell the ~foresaid machinery of

the1r manufacture, or under the1r control, and shall pay

to said Comptroller-General the sum of $10.00 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 $10.00 the Comptroller-

General shall issue to each of said agents a certificate

of authority to transact business in this State. Before

commencing business in this State all ~uch 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 dealers in the above mentioned machinery shall

be required to pay tax provided herein for manufacturers

of the above machines sold by them unless said manu-

facturers have paid the tax required by this Act.

All unsold machinery belonging to manufacturers;

dealers, or other 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 paragraph shall apply to

licensed auctioneers selling second-hand machinery, or

to officers of the law under legal process, or to mer-

chants 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 paragraph shall be liable to prosecu.;.

tion for a misdemeanor and on conviction shall be pun-

ished as prescribed in Section 1065, Volume 2 of the

Code of 1910.



Paragrapli 80; Merry-Go-Rounds. Upon the owner, manager, keeper or lessee of any merry-go-ro~nd or
42

. flym.g

hd~vrsiecs~s

or flying run by

swings, or human roulettes, or machinery, or of any ,elevated

~sacte.1nwtca.y

or scenic ratlwa,y, either directly or

or stmt1ar indirectly,

contnvan ce kept for each place of



1b'oursot.gnraetsnnse'1anr

thcit.stt.eSst

ate, an over

d50f,o0r0e0.a

ct.nh"hpal ab"ctteapw.thse, r e$o5

p0.e0n0i;tem.d,

1o0r near cities between 10,000 and 50,000, $30.00;

r near cities between 5,000 and 10,000, $20.00; amnd0 in or near ct ttes or towns 1ess t han 5,000 tn hab"t-

tants, $10.00. Paragraph .81. . Motion Picture Supply Hou~e.
Upon all tnott?n ptcture supply houses, or fi_lm dts- , tributing agenctes, $100.00 for each pla.ce of bustness.

Paragraph 82. Musical Instruments, Graphophones, Organs Phonographs, Pianos and Victrolas. Upon
each p:rson, firm ?r corporation engaged in the business
of selling or renttng, as agents or dealers, any of the above or similar instruments,-in or near cities of more than 50,000 inhabitants, $100.00; in or near cities of from 25,000 to 50,000 inhabitants, $50.00; in or near cities of from 10,000 to 25,000, $25.00; in or near cities or towns of less than 10,000, $10.00 for each place
of business.

Paragraph 83. News Dealers. Upon each person, firm or corporation carrying on the business of selling books, magazines, papers, fruits, confections or othe.r articles of merchandise on the railroad tr.ains 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.

Paragraph 84. Packing House. 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 ~ny packing house products or goods, doing business m t?ts State, for each place of business in each county havmg a city situated therein with a population of 30,000 or more, $300.p0; for each place of business in each county with a population of from 15,000 to 30,000,

43

$150.00; for each place of business in each county

a population of from 5,000 to 15,000, $50.00; for

place of business in each county with a population of

less than 5,000, $25.00.



Paragraph 85. Pawn Brokers. Upon each person . firm or corporation carrying_ on t_he b_usiness of paw~
brokers, for each place of busmess 111 th1s State, $200.00. If any pawn broker shall sell, or offer for sale, or expose in his place of business any pistol, pistol or rifle cartridges, dirk, bowie knife or metal knucks, whether sold as unredeemed pledges,or otherwise, he shall also be held subject to and required to pay the license tax required of the dealers in such articles by Paragraph 91 of this section of this Act.

Paragraph 86. Photographer~ . Upon. ~very daguerrean, am brotype, photographtc and stmllar artists
carrying on the business ?f making pictures, securing
negatives for pictures to be made elsewhere than in the county of his bona fide residence, $10.00.

Paragraph 87. Peddlers. Upon every peddler or traveling vendor of any patent or proprietary medicine or remedies, or appliances of any kind or special nostrum, or jewelry, or stationery, or drugs, or soap, or of any 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 tnem are peddled, sold or offered for sale, $50.00.

(b) Upon every peddler of stoves or ranges for cooking purposes, or clocks, or albums, or picture 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 churn, or patented fence, or patented agricultural implements, or tools, or other patented articles, $25.00 for each county in which he may sell or offer to sell either of the enumerated articles.

(d) Upon every traveling vendor using boats, batges, or other water craft for the purpose of selling

44

oods of any kind, n~t rrohibit~d by law, on the _rivers

g t rs within the hm1ts of th1s State, for each countv

ow$5rhe0w.r0taeh0ee.hreTwmhaetaeyrtascxerlalsfhtsa,ulclahnbdewI.aatrsehsce,onngouteopndotsns,otWrh~mi-thbeooreuahtt,arnebdga1a:sgrede,

or
to

othe

ownersh1.p

t hereof.

Paragraph 88. Pictures or ~icture Fr~mes. Upon

every person, firm or corporatto? who, tn person or through its agents, sells and d~hvers photographs or

pictures of any character, or p1cture frames, whether they make charge_for s_uch f:ames. or not, $15.~0 in

each county in wh1ch th1s busmess IS done. Provided,

This shall not apply to regular merchants dealing in

such goods at their usual place of business.

,

Paragraph 89. Monument Dealers. Upon each firm or corporation sellin~ m~numents or tombstones, $25.00 in each county 111 wh1ch they shall have .a place
of business.

Paragraph 90. Moving Pictures and Vaudeville Performances. Upon each and every electric show or exhibition of moving pictures, or illustrated songs, except where given for educational pu-rposes, and upon each place where vaudeville performances are given, whether with or without electric show or moving pictures, for each place of business in or near towns of less than 2, 000 inhabitants, $2.00 per month; in or near cities from 2,000 to 5,000 inhabitants, $2.00 per month; in or near cities from 5,000 to 10,000 inhabitants, $7.00 per month; in or near cities from 10,000 to 25,000 inhabitants, $10.00 per month; .in or near cities from 25,000 to 50,000 inhabitants, $12.50 per month; and in cities of 50,000 or more inhabitants, $25.00 per month, except in suburbs of cities of more than 50,000, where such tax shall be $12.50 per month

. P~ragraph ~1. Pistols. Upon each and every dealer 1n ptstols or tn toy pistols which shoot cartridges, or
who_ deal. in pistol cartridges, or rifle cartridges, dirks, ?owt~ kmves _or metal knucks, for each place of business
m thts State tn or near towns or cities of 10,000 or less

45

inhabitants, $50.00; in or near cities of over 10 ooo
$100.00.. P~ovided, further, That no Confed~rat~ veteran, mdtgen t person or any firm or corporation shall be exempt from this tax.
Paragarph 92. Safes and Vaults. Upon all agents or agencies selling safes or vaults, or vault doors or other vault fixtures, $100.00 for each place of business.
Paragraph 93. Sanatoriums. Upon hospitals and sanatoriums, or institutions of like character, whether incorporated or not, conducted for gain in or near cities of more than 20,000 population, $100.00. In or near cities or towns of less than 20,000, $25.00. Provided Th~ a?ove tax sha!l. not apply ~o public hospital~ mamtamed by mumctpal corporations for charitable purposes only.
Paragraph .94. Soda Fountains. Upon each person firm or corporation running or operating soda fountain~ in this State, having one draught arm or similar device used in drawing, carbonated water, $5.00; and for each additional arm or device, $5.00.
Paragraph 95. Soft Drink Syrups. Upon all persons and companies carrying on, in this State, the business of manufacturing or selling, by wholesale or retail, or distributing from any depot, car or warehouse or agency, any carbonated waters or syrups or other articles to. be used in carbonated water, or intended to be fixed with or blended with carbonated water to be sold as soft drinks (not including imitations of beer, wine, whiskey or other intoxicating liquors), as an occupation tax for the privilege of carrying on said business, an amount payable at the end of each quarter, an amount equal to one-half one per cent. (Yz%) of the gross receipts from said business for said quarter in this State. Within three days from the end of each quarter of the calendar year each person or company engaged in said kind of business shall make returns under oath to the Comptroller-General of this State, showing the amount of said gross receipts with a detailed statement of the parties from whom said receipts are received.
46

?e In case a corporation! the r~turn shall made und~r
oath by the president, 1f a r~s1dent of th1s State, and 1f h resident is not such res1dent, by the officer or pert e Pn charge of the business of said corporation in this Ssotnate1. Upon fa1. lure ohf any pers~nh.reqm.redd by tfh1' s
agraph to make sue returns w1t m ten ays a ter p:r expiration of such quarter, he shall be guilty of a
~i:demeanor, and shall .he li.able to pros:cution and
be punished as now prov1ded m cases of m1sdemeanor. Upon the making of such returns, the person or com-
pany liable to said tax shall pay the same to the Comptroller-General, and upon failure to pay the same, the Comptroller-General shall i~sue 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 Comptroller-General believes said returns are false, the Comptroller-General shall ascertain the amount of said gross receipts from the best information in his power and assess th~ tax acco:dingly, after giving the . company or pe:son hable to.sald t.ax at least fi.ve day~' notice of the tlme of assessmg sa1d tax, and 1ssue h1s 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 paragraph 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 of said taxes received or collected under this paragraph shall be paid into the State Treasury. It is also enacted that any person or company paying the tax herein levied shall be relieved of any and all occupation tax or license fees to the State under existing laws on or for the kind of business specified in this paragraph. 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 of this State, the
47

same shall be taxed in the hands of such retail and for the purposes of this tax the price paid such syrup or carbonated water shall determine receipts for the same.
Paragraph 96. Hotels. Upon every person, firm COrporation operating a hotel in COUnties Of OVer vv,,UU1II: inhabitants, a tax of $1.00 for each sleeping room qnnum, and in counties of less than 30,000 inhabi 50 'cents per annum for each sleeping room.
Paragraph 97. Cafes a_nd Restaurants. Upon every person, firm or corporatton, except hotels, operating any cafe, restaurant or lunch room with five or mQre tables, $10.00; ten or more tables, $25.00; twenty-five tables or more, $50.00; fifty tables or more, $100.00.
Provided, however, That four seats or stools shall be construed to constitute a table.
On all persons engaged in operating wiener stands, in towns or cities of a population of 20,000 or less, $5.00 for each such place of business; in cities of more than 20,000 population, $10.00 for each such place of business.
Paragraph 98. Street Carnival. Upon every midway combination of small shows, or stieet fair or street carpival, the sum of $25.00 each week or fractional part thereof, for each separate tent, enclosure or place here an admission fee is charged or collected, either directly or indirectly, to witness or hear any perform. ance, or where anything may be exhibited for admission or ticket; and upon every merry-go-round or flying horse, a~companying and 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 of the limits of any city or town in this State, $25.00. Provided, That should the said midway combination, or any of them specified above, be held in connection with cou~nty, .district, or state agricultural fairs of this State and under the direction of, and within the grounds at the time of holding said
48

, . the whole amount of said tax for said attraction ,wahlers,ns0 held shall be $25.00 per week or a fractional part thereof.
Paragraph 99. Tank and P.umpin~ Systems. _Dp~n each person, firm or corpkoratwn selhnp or. d eahng. rn
ks and pumps, or tan s or pumps wr 011, gaso1me
~~"kerosene or other like fluids, $50.00 for each place of
business.
Paragraph 100. Trading Stamps. Upon all trading stamp companies, or dealers in trading ~tamps, $50.00 for each place of business.
Paragraph 101. Steamship Co~panies. Upon all steamship and steamboat compames located in this
State, $100.00.
Paragraph 102. Undertaking. Upon each person, firm or corporation whose business is that of burying the dead and charging for same, commonly known as undertakers, in or near cities of more than 50,000 inhabitants, $200.00; in or near cities from 10,000 to
.;o,ooo inhabitants, $100.00; in or near cities from
5,000 to 10,000 inhabitants, .$50.00; in or near cities or towns of from 2,500 to 5,000 inhabitants, $20.00; in or near towns of less than 2,500 inhabitants, $10.00 for each place of business.
Paragraph 103. Warehouses, Cotton. Upon each person, firm or corporation operating a warehouse or yard for the storage and handling of cotton for compensation license tax is as follows: Where not less than 500 or more than 5,000 bales are handled in one year, $10.00; where not less than 5,000 nor more than 10,000 bales are handled in one year, $25.00; where not less than 10,000 nor more than 20,000 bales are handled in one year, $5 0.00; where not less than 20,000 bales, nor more than 30,000 bales are handled in one year, $100.00; where m ore than 30,000 bales are handled in one year, $200.00.
Paragraph 104. Warehouses, Merchandise, etc. Upon each person, firm or corporation operating a
49

warehouse or yard for storage pf goods, wares

merchandise and farm products other than

and charging for the same, $25.00. Provided

any warehouse that pays taxes as provided by

grap~ 103 of ~his section shall not be subject to tu

reqmred by thts paragraph.





Paragraph 105~ Waterworks. Upon each persoh firm or corporation dealing in, as manufacturers of 0; agents for, any waterworks system, whether the power
operating same is derived from a wind mill, hydraulic gas or similar engine or electrical apparatus, the sum of $"100.00 in each county wherein ~mch business is carried on.

Paragraph 106. Dealers in Fish. Upon each per-

son, firm or corporation engaged in the business of

packing or shipping oysters, shrimp or fish, $50.00 for

each county.

_

Paragraph 107. Patent Rights. Upon each person firm or corporation selling patent _rights. in Georgta: the sum of $50.00 for each county m whtch said business is carried on.

Paragraph 108. Commercial Reporting Agencies. Upon each person, firm or corporation engaged in the business of a commercial reporting agency, in each county in the State where theyhave an office or branch office, $125.00.

Paragraph 109. Stevedores. Upon each person,_ firm or corporation engaged in the business of a stevedore, the sum of $100.00 for each place of business.

Paragraph llO. Salary and Wage Buyers. Upon each person, firm or corporation or partnership buying salary or wage accounts and all negotiable papers, $100.00 for each office and place of business maintained.

Paragraph Ill. Carbonic Acid Gas. Each person firm or corporation enaged in the business of manu.facturing 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 4 cents.

50

h pound of carbonic acid gas, or any subst~tute
ohn earc so used. Provided, that bottled drinks on t he'reh1otrhis license shall have been pal'd may be reso1d
"!' tc nal packages without the payment of any fur-
Inh ortgli1cense under tht.s schedu1e. E:ach person, firm t er rporation engaged in such business shal keep ac-
cour rcaote books and m. votces sbho~mg thhe ~uanttty ?f
carbonic acid gas or ahny shu s~t~ute t .erewr u~ed tn such business, and sue ot e; mwrmatwn re1atmg to the business as may be reqmred by the ComptrollerGeneral 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, sho~ing the 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 each 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 such license for the preceding quarter, ten per cent. additional license. The tax officials of the State shall have authority to examine the books and papers of any one engaged in such business for the purpose of ascertaining the correctness of all reports ~nd remittances. Any person wilfully failing or refusmg to make the reports and remittances herein 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.
Paragraph 112. Toll Bridges and Ferries. Upon ,all persons or corporations operating ferries, $15.00. Upon all pe.rsons or corporations operating toll bridges, $100.00, sa1d tax to be paid to the collector of the
51

county in which the owner lives or is domiciled. vided, That this tax shall not be required of any ot toll bridge, the receipts from which do not to more than $500.00 per annum.
Paragraph H3. Beauty Parlors, etc. Upon beauty parlor or shop, or manicure shop, $10.00 each place of business. Provided, That this not apply to manicure shops, operated in LUJrJ.nc~cttrnii with barber shops.
Paragraph 114. Swimming Pools. Upon each every person, firm or corporation operating a s ...,..11,11111 pool where admis~ion fees are charged, or upon sons, firms or corporations keeping and renting ing suits for hire, $20.00 in counties of over 5 population, and $10.00 in counties of under 5 population; upon persons, firms or corporations ducting or operating a bathing resort in or near ocean and ocean and gulf front of this State for hi the sum of $200.00 in each county where such ~~.......... resort is located.
Sec. 3. Dogs. All dogs are hereby made property and shall be given in and taxed as property of this State is given in and taxed, such tax be enforced by levy and sales as other taxes are lected and not to interfere with the imposition and collection of any municipal taxes on dogs, whether such dog or dogs be own~d by the tax payer, his wife or minor children.
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, $400.00 for each fiscal year or fraction thereof, to be paid to the Comptroller-General at the time of commencement of business, and said oc dealers shall furnish the Comptroller-v~.:..u~.o a list of agents authorized to sell machines of their ma~ufacture or under their control, and shall pay
52

. Comptroller-General the sum of $10.00 for each sfd "d agents for the fiscal year or fractional part 0 sat f for each county in which said agents do busi-
the~ef;r said company. Upon the payment of said
nadesd. al sum the Comptroller-General shall issue
uttornadnetesta!rdaOccht1th1toibosufrAesisgcnaitesi'dstesarlalm. gtsheetnewhit.1rsms ngSaatmmacteaeercs.t1h""wfmiBc1eatehtrwaegrteehonefdtsooa.mrusdhtg.hmao1ba1run1.bstem.yesertseoos-f qthUQirsee counties in .wh1.~h they t..ntend to operate and
hibit to said ordmanes their ltcense from the Comp-
~oller-General, and to. keep such li.cense posted on
their vehicles, or at .their p~ace of bu~mess. Wholesale and retail dealers m sew.r..ng mach.mes shall be required to pay the tax provided herem for each manufacturer of sewing machines sold by them, except where the tax required by this Act has been paid by said manufacturer. All unsold sewing machines belonging to sewing machine companies, dealers, or their agents, in possession of said companies, dealers, their agents or others, shall be liable to seizure and sale for payment of such fees, license or tax. Any person who shall violate the. provisions of this section shall be guilty of a misemeanor, and on conviction 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 auctioneers, 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 places of business, such sales not being on commission. Provided, That if said merchant shall employ an agent or agents to deliver or sell the machines, the provisions of this Act shall apply to said agent or agents.
Sec. 5. Taxes, How Returned. Be it further enacte~ oy th_e authorityaforesaid, That the tax provided for 111 Sectwn ~ requires return m::tde to the Comptroller-General m accordance with the law of Georgia.
53

The tax required by Paragraphs 3 and 4 of Section of this Act, shall be returned to the receiver of tax turns in the county of the residence of the person to such tax and shall be entered by the receiver the digest of taxable property. In the case of the imposed upon Foreign Corporations 48 of Section 2, and the tax imposed by upon manufacturers of machinery and im,...-......... upon soft drink syrups by Paragraph 95, and carbonic acid gas by Paragraph 112, the return is quired to be made, and the tax paid to the troller-General. The tax imposed upon legislative agents by Paragraph 70 of Section 2 shall be paid to. the Secretary of State when each person registers and he shall not be allowed to register until such ' is paid. All other taxes enumerated and set forth Section 2 of this Act shall be returned and paid to the tax collector of the county where such vocations are carried on.
Sec. 6. Taxes, How Paid. Be it further enacted by the authority aforesaid, That the taxes provided for in this Act shall be paid in full for the fiscal year for which they are levied, and except where otherwise provided, said taxes shall be paid to the tax collectors of the counties where such vocations are carried on, at the time of commencing to do business. Before any person shall be authorized to open up or carry on said business, they sahll go before the ordinary of the county in which t~ey propose to do business and register their names, the business they propose to engage in, the place ~here it is to be conducted; and they shall then proceed to pay the tax to the collector, and it shall be the duty of the said ordinary to immediately notify the tax collector of such registration, and at the end of each quarter to furnish the Comptroller-;General with a report of such special tax registration in his office, Any person failing to register with the ordinary or, having registered, failing to pay the special .tax as herein, required, shall be guilty of a misdemeanor, and on conviction_shall be fined not less than double the tax,
54

be imprisoned, as . prescribed by Se~tion 10~5 of ~ I !l of the Code of 191O, or both, tn the d1scre-
0 u~rethe court; one-half of said fine shall be applied

tfnon~he

ayment of the tax and the other to the fund pand forfeitures for the use of the officers of the

Sc0 otautrnet.eswPherorevidt heed,ohffoicweersveorf,

That in all counties the supenor court,

of or

this c1. ty

t are now or may hereafter be upon the salary ~ou! ' the other half of the fine shall be paid in to the
:~:~ry of su~h counties and shall become the property

of such counties.

Sec. 7. Insurance Coiripanies. (i) Be it further enacted by the authority afo:esaid,. That a~l forei~n an.d

domestic insurance compames dotng busmess 1n th1s State shall pay one ~nd one-half (I ~%). per cent. upon gross premiums rece~ved by .t~em tn th1s State for the

year with no deductiOn for d1v1dends, whether returned in c~sh or allowed in payment or reduction of prem-

iums or for additional insurance; nor shall any deduc-

tion 'be allowed for premium abatements of any kind

or character, or for reinsurance, except companies

doing business in Georgia, or -for cash sur:ender _values

paid, or for losses, or expenses of any kmd, sa1d tax

being imposed upon gross premiums without any de-

ductions whatever except for premiums returned on

change of rate and cancelled policies and on reinsurance

as above provided. Provided, Thatlocal organizations

known as Farmers' Mutual Insurance Companies,

operating in not more than four counties, shall not be

subject to this tax. Provided, further, That mutual

fire insurance companies chartered by this State which

require their members to make premium deposits to

provide for losses and expenses, and which premium

deposits are used wholly for the payment oflosses and

expenses and returned to the policyholders or held to

pay losses and expenses and as reinsurance reserves,

shall not be subject to this tax.

'

,

(2) Every insurance company incorporated under the laws of this State .and doing business on t~e legal reserve plan, shall be required to return for taxation

55

,
all of its real estate as other real estate is returned, and all of the personal property owned by it shall be _ascertained jn the following manner: From the total value of the assets held by the company, both real and personal, shall be deducted the assessed value of all real estate owned by the company in this State, the non-taxable funds deposited by the company with the State Treasurer, 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 policyholders; the remainder shall be the value of the personal property owned by and taxable against such companies.
(3) That whenever any insurance company doing business in this State shall make it appear by proof to the Insurance Commissioners 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 municipality of this State, property situated in this State and taxable therein, loans secured by liens on real estate situated in this State~ or policy loans by insura~ce policies issued by such company on lives of persons resident of this State, then the premium tax levied by the first paragraph of this section shall be abated or reduced to one per centum upon the gross receipts of such company, and if the amounts so invested by any such company shall be as much as three-fourths of the total assets of such company, then said premium tax shall be abated or reduced to one-fourth of one percentum upon such gross receipts of such company.
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 (other than railroad, telegraph, telephone, express, sleeping and palace car companies, and such other companies as are required to make return of the value of their franchise to the Comptroller-General under the provisions of the Act approyed December 17th, 1902, entitled an Act
56

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 all persons, companies and corporations not excepted above, conducting any business enterprise upon realty not taxable in the county in which such persons reside or the office of the company or corporation is located, shall return for taxation their stock of merchandise, raw materials, machinery, live stock, and all other personalty employed in the operation of such business enterprises, together with the manufactured goods and all 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 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 on. 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 as 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 wherein 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-
57

water navigation companies shall make through their respective executive officers or stockholders in possession of the same, returns to the tax receiver of each county in which the same is located, or through which the same shall pass, in whole or in part of the rightof-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 persbn 'in possession or charg~ of the business and property in this State of any non-resident persons, firm or corporation, shall be required to answer under oath in addition to those provided by law, the following questions: .

~ l. What is the true market value of the real estate of the company you represent, including the buildings thereon?
: ~ . -What is the true market value of your machinery o{ev,ery kind?

3. What is the true market value of the real estate not used in the conduct of the business of your company?

4. What is the true market value of raw materials on hand on the day fixed for return of property for taxation?

5. What is the true market value of manufactured goods or articles on hand on the day for the return of property for taxation, whether at your principal office 9r in the hands of agents, commission merchants or others? _

6. . How much money .did your. corp.pany have on

hand the day fixed .for the return of property for taxa-

tion, whether within or without the State? How much

deposited in bank?



58

7. State separately the true market value of th~ notes bonds, and other obligations for money or prop-
erty ~f every kind on hand on the day fixed ft?_r .the
return .of property for taxation. And such company shall be taxed upon its entire property, so ascertained, and the Comptroller-General is authorized to frame -and have propounded any other questions which in his judgment will produce a fuller return.
Sec. 9. Railroads, Return to Whom Made. Be -it f~rther enacted by _the authority aforesaid, Th~t afl railroad companies) street and suburban railroads or sleeping car companies or persons or _companies ope~a.t ing -railroads or street railroads, or suburban railroa,qs or -sleeping cars in this State, all express companies, including railroad companies doing an express, telephone or telegraph business, and all telephone and telegraph companies, person or: persons, doing an express, telephone or telegraph . business; all gas, water/ electric light or power, ste").IJlj heat, refrigerates! air, dockage or cranage, canal :1;oll road, toll bridges, railroads, equipment and navigation companies, through their president, general manager, or agent having control of the ccmpany's offices in this State, .shall be required to m~ke returns of all property of said company located in this State to the Comptroller-General; and the laws now in force providing for the taxation of railroads in this State, shall be applicable to the assessments of taxes from said business as above stated. , ,
-~ ...
2. Sleeping Car Companies. That each non-r~si dent person or company whose sleeping cars are run in this State shall be taxed as follows: Ascertail'l the whole number of miles of railroads over which sleeping cars are run and ascertain the entire value of all sleeping cars of such person or company; then tax s.uch sleeping cars at the > r~gular tax rate imposed qpdn the property in _this State' in the same proportion to; the entire value of such sleeping cil,rs that the length of lines in thiS:; State over 'which such cars are run b~ar to the length of lines of all railroads oYer .which @.ch sleeping cars are rtin~ The returns shall be made to the
59

Comptroller-General by the president, general agent or person in control of such cars in this The Comptroller-General shall frame such questions will elicit the information sought, and answers shall be made under oath. .If the officers above ferred to in control of said sleeping cars shall fail or fuse to answer, under oath, the questions n ..'""'~... the Comptroller-General shall obtain the in from such sources as he may, and he shall assess double tax on such sleeping cars. If the taxes provided for are not paid, the Camp shall issue executions against the owners of such which may be levied by the sheriffs of any county this State upon the sleeping car or cars of the who have failed to pay the taxes.
RAILROAD EQUIPMENT COMPANIES, TAX
RETURNS; ASSESSMENTS; SALARY OF PUBLIC SERVICE CORPORATION TAX CLERK INCREASED.
(No ~ 513.)
An Act to provide for the assessment and collection taxes on Equipment Companies, req companies to make annual returns to the troller-General, and to base such tax upon average value of the equipment of said Companies in this State during the preceding providing how said taxes shall be collected; providing when returns of said taxes shall he and who shall make said returns; providing that ta:x so collected shall be paid into the State Tre providing how assessments shall be made by Comptroller-General in event no return or if so made is unsatisfactory to the ~~~.......,., General; providing when and how said can be double taxed; providing for the ~~,.,.,...,,." the returns of said companies by the General;. providing for arbitration of providihg for the enforcement and collection o(
60

. providing that the railroads of this Sta,.te, wtahlteens,making t~etr adnn~a1r~dturns tothehC. omptro1.1erd-

Gadednreersasle'ssohfaltlhme colwu ne.erms osrhatop~rre,~ttuorrnss

t of.

seuneahmrea.st"1d,a:n'ay

"pment and such ot er mwrmatton regar. mg
ethqeutoperati'on of sueh cars over t he rat"1roads m t.h"Js

Srt~vteidiansg wthheen.Csaoimd pAtrcotllsehr-aGllen?eercaolm~sheaflflectrievqeu, irree-; ~aling conflictmg l~ws, a?d mcreasu~g the com-

pensation of the pubhc servtce corporatiOn tax .clerk in the offic~ of the Comptroller-General, and for ~ther

purposes.

Section I. Be it enacted by the General Assembly of the State of Georgia, and it is hereby enacted by
authority of the same, That any person or persons;
co-partnershil;', company or corp?ration, ":herever organized or mco:porated, ~ngaged ,~n the busmess of furnishing or leasmg any ktnd of ratlroad cars, e:x;cept dining, buffet, chair,. parlor, palace or s~eeping ears, or in whom the legal tttle of any such caTs 1s vested :but which are leased or operated~ or hired to be operated 00 any railroard in this .State, shal'l be deemed an equipment company, whether the furnishing or 'leasing
of such cars may be the usual business of such com-
panies or merely incidental to such usual business. Every such company shal'l be required to make annual returns to the Comptroller-General under the same laws of force in reference to the rd11ing stock owned by the railroads making returns in this State, and th.e assessment of taxe;5 upon such equipment companies shall be based upon the value of the average amount of equipment of said equipment company in this State during the preceding year, and taxes shall be imposed and collected upon such value at the same rate as other property in this State is taxed.

.Sec. 2. Be it further enacted by .the authority aforesatd, That the annual returns of such companies shall
show the total value of the railway equipment of each ~ompany, the total number of car-wheel miles made m the United States by the cars of each company, :and

6.1

the numbeJ," ot car-wheel miles made in Georgia, the year; and the average amount of equipment in this State shall be determined ~y ascertaining the percentage that the car-wheel mileage made in Georgia .be_ars to the entire car-wheel mileage, and applying thtspercentage to the total value of the equipment.
Sec. 3. Be it further enacted by the authority aforesaid, That the retu-rns shall be made to the ComptrollerGen~ral on or before March 1st of. each year by. the president, general agent, or person m control of such companies, and the tax herein provided for shall be paid into the State Treasury on or before September Ist of each year. The Comptroller-General shall frame such questions as will elicit the information sought, and answers thereto shall be made under oath. If the pfficers above referred to in the controL of such com'P
panies. shall _fail br refuse to make such return; or io
answer under oath the questions propounded, the ConH)troller-General shall obtain the information from such __source as he may, and he shall assess a double tf!;x:,on str<,;h . railway equipment. It shall further be :th : d,;uty , of the Comptroller:-General to carefuny s:cr:l,ltinize the returns made by such companies, and, if i::n his ;opinion the valueof the railway equipment of f!:ny such company is not fairly stated in the returns, lg; :if ~he car-wheel mileage is not .. correctly stated,
0 reject the return submitted and assess the v~lue
of.th~-equipment and the mileage . from the best in7 formation obtainable. .The law and rules relative to th~ ~rbi~ration of railroad property in this State shall be applicable to the arbitration o( such assessments.
: Sec. 4. Be it further enacted by the authority aforesaid, That if the taxes herein provided for are not paid when due, the Comptroller-General shall issue execu.:. tions against the owners or operators of such cars, which may be levied by the sheriff of any county of this State upon the car or cars or any other property ?f the owner or operator who has failed to pay the taxes.- ' ..
62

Sec. 5. Be it further enacted. by th~ authority af~re "d That the railroads of th1s State, when makmg

safaunlrnnu'isah1,

tax as a

returns part of

to the Comptroller-General, shall sal.dfre turn, a statementshowm. fg t hhe

s and addresses o a11 owners or operators o sue

na.metely owned equipment handled by said railroad
~~~;~ration during .the phreceding yearsf, andhsuch other

f, rmation regardmg t e operatwn o sue cars over
ilie~r roads in this State as the Comptroller-General

shall require of them.

. .

The Public Service Corporation Tax Clerk in the

office of the Comptroller-General shall receive an ad-

ditional salary of $1,400.00 per annum to compensate

for extra labor involved in the assessment and collec-

tion of the taxes herein provided for, and this Act

shall become effective immediately upon the approval

of the Governor and the additional salary herein pro-

vided for shall be paid by the State Treasurer as now

provided by law for the payment of salaries to the

Statehouse officers and clerks.

.

. Sec. 6. Be it further enacted by the authority afore-

said, That this Act shall become effective immediately

upon the approval of the Governor, and that the sala-

ries herein provided shall be paid by the State Treas~

urer as provided by law for the payment of salaries

of State officers and clerks.



Sec. 7. Be it further enacted by the authority afor~ That aU laws and parts of laws in conflict with this Act be and .the same are hereby repealed.

Approved _August 18, 1924.

Sec. 10. Railroad Returns and by Whom Made. Be it further enacted by the authority aforesaid, That the presidents of all railroad companies doing business in this ~tate shall make returns to the Comptroller:.. Generalm the manner provided by law for the taxation of the ~roperty or the gross receipts or net income of such ra1lroads and shall pay the Comptroller-General
or the tax to which such property or -gross receipt~
63

net income may be subject according to the nrllV1U.,..> of this Ac~, and the laws n<?w in force relattng to
tax on ratlroads, and on fatlure to make returns refusals to pay tax, said company shall be liable
all the penalties now provided by law, and the ..,umll...: troller-General is hereby required upon failure of
companies to. make returns, or if made. and not satQ.;
fact?ry to sat~ offi~er, to. proceed agamst such cona..
pantes as provtded 1n Section 1050 of the Code of 181, Volume 2.

Sec. 11. Banks. . .Be it further enacted by the au-

thority aforesaid, That no tax shall be assessed upon

the capital of banks or banking associations



under the authority of this State, or of the

States, located within this State, but the shares of thE

stockholders of the banks or banking associations wliether resident or non-resident owners, shall ~

taxed in the county where the bank or banking associa-

tions are located, and not elsewhere, at their ful

market value, including surpl~s and undivided profits,

at the sam:e rate provided in this Act for the taxation

-of other property in the hands of private individuJ..

Provided, That nothing in this section contained slaall

he construed to relieve such banks or banking assod,a..

tions from the tax on real estate hel<i or owned by theat.

but they shall return said real estate at its true 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 va1ue of their shares and if said

estate is not fully paid for, only the value at which the

equity owned by them therein is returned for tax~tion

shall be deducted from the market value of their shares.

The bank or banking associations themselves shal

make the returns of the property and the shares there-.

in mentioned and pay the taxes herein provided.

Branch banks shall be taxred on the value of the capital

employed in their operation, in the counties, .uuuu...-

palities, and districts in which they are located and

parent bank shaH be relieved of taxation to the ex1:at1~.i

64

of the capital set aside for the exdusive use of :such

branches.

S
t~~r

12. Building enacted by

and the

Loan Associations. Be it
auth?ri~y aforesai~, That

fur tual building and loan assocta'tl'ons operatmg only

!"uthe county of their charter and limiting their loans ttno members, shaII not be assessed on t 'h e.ir .cap.itaI loaned to stockholders or. ~embers thereof. AI~ o~her building and loan associatlo~s or other associations

of like character, shall be reqtnred to return. t~ the tax

receiver of the county where sud11 associat ions are

located all real and personal property of every kind

and character belonging to such associations, except

the real property located in another county shall be

returned to the tax receiver of that county.

Sec. 13. Return by Resident Agents. Be it further
enacted by the authority aforesaid. That the president and princip.al agents of all incorporate~ companies herein mentt,oned, except such as :.a:re l~eqmred to make
returns to. ttax receivers of the 'ooumties, shall make
returns to the ComptroHer.,General under the rules aad
regulations :provided hy. law for such returns and subject t.o the same penalties and modes of :procedur:e for the enforcement of taxes fwm eompanies :or persoas required by law to make r:et~ms itm the Comptroller-
GeneraL

Sec. 14. Be it further enacted 'by the authority aforesaid, It shall be the duty of t:he sheriffs, their deputies and the constables of this State to look care~ fully after the collection of all taxes that may be due the State of Georgia under this Act, or any other special taxes due the State of Georgia. 1t shall be the duty of all tax collectors and sheriffs and constables of this .State to direct and see that ali person, firm; .or corp~rations violating this Act .or any of the tax acts of thts State shaH be prosecuted for all violations of ~ tax l~ws, and every person conv,icted for a violation of this Act or any of the special t ax laws of Georgia) upon the information of any citizen of this State,' one-

65

fourth . of the fine imposed upon any person for

tion of the tax laws shall, by order of said court he

to such informant or prosecutor.

'

Sec. 15. Be it further enacted, That wherever

any section or paragraph of this Act the words

towns ,~r .cit~es" occu:, the s~me shall he construed to

mean w1thm one mlle of vlllages, towns, or cities u

unless otherwise specified.

'

Sec. 16. Be it further enacted, That all laws and parts oflaws in conflict with this Act be, and the same are, hereby repealed.

Approved December 19, 1923.

ACT "B."
THE INHERITANCE' TAX LAW OF GEORGIA.
Section 1. All property, real and personal, and every estate and interest therein belonging to the in.:. habitants 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 or gift, except in cases of a bona fide purchase for a full consideration, made, or intended . to take effec.t in possession or enjoyment, after the death of the grantor or donor, to any person or persons, bodieS politic or corporation in trust or otherwise, shan ~ subject to taxes, and shall pay the following tax to this State:
(I) When the property o~ any beneficial interest. therein passes by any such transfer where the.. amount of the proprty shall exceed in value the exemption hereinafter specified, and .shall not exceed in value twenty-five thousand ($25,000), the hereby imposed shall be: .
66

(a)fi

iW~l hienrteerethste

person in such

or persons entitled to any property shall be the wife,

benbe ned child adopted child, son-in-law, daug.ht.er-

h. usI a 'lineal 'descendant or 1.mea1 ancestor of the

dmmea-carekwdee,tn tv'alaute

the of

rate sue h

o f m. t

one eres

t

per .
tn

cent sue h

um pro

( 10110) perty.

o f

the

(b) Where the ~erson or persons entitled to ahy

b eficial
be~ther or

interest t sister or

n such property step-child of the

shall be the decedent (and

t~e term brother or sister shall include . a brother or

ister of the half-blood), at the rate of three per
~entum (3% ) of the market value of such interest in

such property. (c) W~ere the. person or persons entitled to any
beneficial mterest m such property shall be the uncle, aunt, nephew, or niece of the decedent, at the rate of five per centum (5%) of the m'!-rket 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 con.veriience termed

the primary rate; when the amount of the market value

of such property or interest exceeds twenty-five thou-

sand dollars ($~5,000), the rate of tax upon such excess

shall be as follows:





Upon all in excess of twenty-five ($~5,000) 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.

67

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 vaiJ.ue of five thousand dollars ($5,000), transferreq or passing to the widow, widower, child, son-in-law, daughter-in-law, or an adopted child of the decedent, shall rbe exempt. Property of the market value of two thousand ($2,000) dollars transferred to any other person described in subdivision (a) of paragraph (1 ~ , shall be exempt.
Sec. 2. That if any section of this Act, or any part of any section of this Act be her-eafter declared invalid, the remainder ofsaid Act shall stand.
Sec. 3. The taxes imposed b-y this Act shall be .and r;emain a lien upon the property subject to said tax from the death of the decedent, and that aJ.l taxes imposed by this Act, unless o.therwise provided for, shall be due and payable at the death of the decedent.
Sec. 4. If the property passing as aforesaid sha'l1 be divided into two or more estates, as an estate for years or for life and a remainder, then said tax shaH 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 1ife 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
68

shall accrue as provided in Section three of this Act; that the value 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. If such property .subject to the taxation imposed by this Act be in ~he form of money, the executor, administrator or trustee shall deduct the amount of the tax therefrom before paying it to the party entitled thereto; that if it be not in the form of money he shall withhold the property until the payment by such party of the amount of the tax; in any case the person to whom the property is transferred, the executors, administrators or trustees shall be personally liable for the amount of the taxes, and shall have the right in case of neglect or refusal, after due notice, of the party entitled to the property, 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. Whenever any legacy subject to said tax shall be charged upon or payable out of real estate, the heir or devisee, before paying the legacy, shall deduct 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. 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
69

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, ad_ministrator or trustee refusing or negleuting to comply with the provisions of this section shall be l_ia_qle to a penalty not exceeding $1,000.00 to be recovered in an acticm bmught _in behalf of the State by the _Solicitor-General of the circuit in which such co~_n:tY: having jurisdiction of the estate is Joc~ted 1,1p~n ,n9tice from the Ordinary of said county.
' S.ec~ 8. If upon .the death of any person leaving : an estate .subject to . a. t(lX under the prov~sions
qf this Act, a will disposing of such estate shall not
be 'offered for prob~te or an application for administration is not ' made within three months from the time of such det~ase, the State Tax Commissioner or the Tax Collector of the county in which the Court
or Ordinary .is located, having jurisdiction of the
administration of such estate, may, at any time thereaf'te'r, make application to the proper Court of Ordi- . nary, .setting forth such fact, q.nd 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 adminisJration .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. . If for any reason administration of the estate of a decedent leaving property subject to taxation 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 .iriherit the same :to dispense with the appointment of an administrator; that upon the filing of such inventory the appraisement and other pro-
70

ceedings required by this Act shall .be had as in other cases.

Sec. 10. When property subject to this t~x is

transferred or limited in trust or otherwise, and the

rights, interest or estate of the transferees or bene-

ficiaries are dependent upon contingencies or condi-

tions whereby each may .be wholly ()r in part createq,

defeated, extended or abridged, the tax so imposed

on such property shall be due and payable forthwith

by the executor or trustee out of t,he property trai:J.~-:

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

be . divested by the Act or omission of the legatee or

devisee it s.ball be. taxed as if there were no possi-

bility of such divesting.



, :sec. 11. The Ordinary .of .the county having jurisdic.tion of the administration of the estate of the: decedent, shall on application of any interested party, or upon his own motion, and' whenever occasion may require appoint three disinterested persons as appraisers to fix the value of the property subject tb said tax; that the appraisers, being first sworn, shall give notice to all persons known to have a claim in the property appraised, including the executor, administrator or 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 advertisement in some newspaper having general circulation in the county which has jurisdiction of the administration .of the estate, that at such time and place they shall appraise such property at its actual or market value at_ the time of the death of ,the decedent, and shall thereupon make report thereof in writing to said Ordinary; that when property is located in more than one county the appraisers appointed in the . county in which the estate is being administered shall appraise the whole estate; that each appraiser shall be p1id 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

71

/
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, 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 Tax 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 taxable as a part of the cost of the administration of the estate; provided, further, that it shall be the duty of said Ordinary to furnish the office of the State Tax 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. The State Tax Commissioner shall have authority to employ an agent or agents to investigate inheritance tax matters under the direction and supervision of said Tax Commissioner, and to furnish detailed information to that official as to the property of each estate examined for inheritance tax purposes. Said agents shall have authority to require the production of all evidences as to the nature and amount of the property of any estate so investigated by them, and to demand sworn inventories from the representatives of such estates as may appear to be subject to the payment of inheritance taxes.
It shall be the duty of the State Tax Commissio1;1er to review all appraisements and assessments for inheri-
tance tax purposes filed with him py the Ordinaries of
72

the several counties of this State; and when any such appraisement or assessment may appear not to conform to the law, he is authorized to require such amendment to either as will cause the same to comply with the requirements of this Act; and his judgment in such matters shall be conclusive unless reversed by the courts upon appeal as herein provided for.
Any legal representative of an estate or distributee of the same who shall be dissatisfied with the appraisement of any estate~ or the assessment of the amount of the tax to be paid by the same may within 30 days from the final judgment of the Ordinary approving and fixing the same, enter an appeal to the Superior Court of the county having jurisdiction of said estate under the same rules and regulations governing appeals from the Court of Ordinary to the Superior Court, as provided in the laws of this State.
The compensation allowed agents employed by the. State Tax Commissioner under the p~ovisions of this section shall be a 'percentage on the tax collected from the estates investigated by them, which percentage shall be fixed by the State Tax Commissioner in accordance with the amount of such tax, but in no case shall exceed 15 per cent. of the same.
Provided, however, no commission shall be paid by the State Tax Commissioner to any such agent or agents, except upon such estates as are not returned to the office of the State Tax Commissioner in accordance with the Inheritance Tax Laws of Georgia within the. time provided by la:w, and if any estate has been returned, but a dispute arises between the representatives of the estate and the State Tax Commissioner, then the said agent or any of them may be compensated in the judgment of the Commissioner, for the services. rendered, in connection with the final determination of the sum due as Inheritance Taxes, said percentage not to exceed the percentage already provided for , but no commission shall in any event be paid on any sum acknowledged to be due in the return of the
73

estate tendered by such estate or its representative for such taxes.
Sec. 12. That immediately upon the filing of the report of the appraisement the Ordinary shall calculate and determine the amount of tax due on such property under this Act, and shall in writing certify such amount to the Tax Collector, the State Tax Commissioner; the executor., administrator or trustee, and to the person for whom or for whose use the property passes, and for such serv:_ices the Ordinary shall receive one-half of the commissions hereafter allowed for the collection of such tax. That said tax shall be a lien upon siich property from the death of the decedent until paid, and shall bear interest from such death until paid, unless payment shall be made within twelve months after such death, in which no it:terest shall be charged. Provided that when the amount of such tax can not be determined within 12 months from the death of the decedent on account of litigation brought to determine what property actually composes the estate no interest shall be required except f~om the time when the amount of the tax has been fixed and determined.
Sec. 18. All taxes received under this Act by any Executor, Administrator or Trustee, shall be paid by him within thirty days thereafter to the Tax Collector of the county whose Court of Ordinary has jurisdiction of the estate of the decedent; that upon such payment the Tax Collector shall make duplicate receipts thereof; that he shall deliver one to the party making payment, the other he shall send to the Comptroller-General of the State, who shall charge the Tax Collector with . the amount thereof, and shall countersign such receipt and transmit same to the party making payment.
Sec. 14. The Tax Collector of each county shall, on or before the 15th day of each month, pay to the Comptroller-General all taxes received by him under this Act before the first day of that month,
74

-
deducting therefrom his fees, which shall be the same as his fees on Digest taxes, and ~hese fees shall be equally divided between the Tax Collector and the Ordinary of the County.
Sec. 15. That no final account of an executor, administrator or trustee shall be allowed by the Court 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. 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. The State Tax Commissioner is authorized to prescribe necessary official forms to be used in assessing inheritance taxes, and to have said forms printed and distributed to the Ordinaries of the several counties of the State for use in assessing and collecting . inheritance taxes.
ACT C.
An ,Act to make liable to levy and sale certain proerty now exempt from levy and sale as provided for in Section ~040 of the revised Code of Georgia.
Section 1. Be it enacted, etc., That from and after the passage of this Act, property exempted from
75

levy and sale, as provided for in Section ~040 of the

Code of Georgia, shall not be exempt from levy and

sale for the purchase money, or State and county, or

municipal taxes.



Sec. ~ repeals conflicting laws .

.Approved February ~7, 1874.

ACT D.
An .Act to facilitate the collection of Tax Executions.
Section I. The General Assembly of the State of Georgia do enact, That from and after the pas- sage of this Act defendants in fi. fa. issued by Tax~ Collectors for taxes shall have the privilege of pointing out the property upon which to levy said fi. fa., but it shall be 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. ~ repeals conflicting laws.
Approved February ~4, 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.
Section 1. Be it enacted by the General Assemply of , the State of Georgia, That from and 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 tax-payer in their respective counties, the amount of taxes assessed against him, and to itemize the same, statin~ the amount due to the
76

State, county, poll tax, or any other professional or special tax.
Sec. !2. Be it further enacted, That it shall be the duty of said officers to keep an execution docket, and on the twentieth day of December in each year to issue executions against each delinquent or defaulting taxpayer on said docket, together with an itemized statement of the taxes covered by such executions.
Sec. 3. Be it further enacted, That when such executions have been issued, it shall be the duty of the officer issuing the same to clip from the stub the unsigned receipt of such tax-payer, 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 from the execution the tax receipt and enter thereon the amount collected, including all costs and commissions, and also to make similar entries on said execution, the receipt to be delivered by the officer to the defendant in execution, and the execution to be returned to the Tax Collector with the amount of tax collected, who shall at once copy the entry of the officer on his execution docket and file said execution in bis office.
Sec. 5. Be it further enacted, That it shall be the duty of the several Tax Collectors of this State to submit their respective execution dockets and cash books to the grand jury of the spring term of the superior court of their respective counties, whose duty it shall be to thoroughly inspect the .same and report thereon by general or special presentment.
7"1

Sec. 6. Be it further enacted, That for a violation of any of the provisions of this Act, said Tax Collector so violating shall forfeit all or such part of his commission as the grand jury of the county shall recommend, and if he fails to pay over such penalty imposed it shall be enforced against such Tax Collector and his securities by the Comptroller-General, as now provided by law against defaulting Tax Collectors, with twenty per cent. penalty of the amount added thereto.
Sec. 7. Be it further enacted, That all laws and parts of laws in conflict with this Act be, and the same are~ hereby repealed.
Approved October 17, 1885.
ACT F.
TAX Fl. FAS., HOW COLLECTED.
An Act to amend Section 906 of-Volume 1 of the Code of 1895, which provides that Tax Collector may place his fi. fas. for taxes in the hands of any one constable of the county who shall be authorized to collect or levy the same in any part of the county, so as to require the levying officer or officers, to whom said tax fi. fas. may be given for collection, to execute them within a fixed period, and compelling them to make prompt settlements with the Tax Collectors, and to fix a penalty for failure to do so, and for other purposes.
Section 1. Be it enacted by the General Assembly of Georgia, That Section 906 of Volume 1 of the Code of 1895 be, and the same is, hereby altered and amended by adding a clause thereto, so that said section will read as follows: "The Tax Collector may place his fi. fas. in the hands of any one constable of the county, who shall be authorized to collect or levy the same in any part of the county, and it shall be the duty of the constable or constables, or oth'er levying officer to whom the Tax Collector may deliver said tax fi. fas.
m~

for collection, to proceed promptly to enforce bylevy and sale the collection of same, and said levying or collecting officer or officers shall make prompt settlements with the Tax Collectors, and in no event shall they be allowed longer than ninety days from the time the fi. fas. are placed in his hands within which to make final settlement with the collector and return to him the tax collected and the uncollected fi. fas., with proper entries thereof. Any constable or other levying officer who shall fail or refuse .to make such final return or settlement within the time above stated, shall forfeit all costs that might be due him on said fi. fas., and shall be subject to be ruled before any court of competent jurisdiction and made to account as required by this law."
Sec. 2. Be it further enacted, That all laws and parts of laws in conflict with this Act be, and the same are, hereby repealed.
Approved December 21, 1899.
ACT G.
To reduce and regulate the fees of Tax Receivers and Tax Collectors in this State, and for other purposes.
Section I. Be it enacted by the General Assembly of the State of Georgia, That from and after the first
day of Jariuary, 1880, the commissions to be allowed
to each receiver and collector of the State and county tax shall be as follows, viz.:
On all digests, for first 1,000, 6 per cent.
On all digests, for the excess over 1,000 to 2,000, 4 per cent.
. On all digests, for the excess over 2,000 to _3,000, 3 per cent.
On all digests, for the excess over 3,000 to 4,000, 2 }i per cent.
79

On all digests, for the excess over 4,000 to 6,000, 2 ~ per cent.
On all digests, for the excess over 6,000 t~ 8,000, 2 U
per cent.
On all digests, for the excess over 8,000 to 12,000, 2 per cent.
On all digests, for the excess over 12,000 to 18,000,
1%' per cent.
On all digests, for the excess over 18,000 to 36,000, 1~ per cent.
On all digests, for the excess over 36,000, 17;4" per cent.
Sec. 2. Be it further enactyd, That all laws hereto-fore enacted by the General Assembly, fixing the commissions of receivers of tax returns and collectors of taxes in certain counties different from the rates hereinbefore set forth be, and the same are, hereby repealed.
Sec. 3. Be it further enacted, That no Tax Collector shall, in any event, receive any greater or different rate of compensation of rate of payment for collection of county taxes than he receives by this Act for collecting State taxes.
Sec. 4. Be it further enacted, That the commission of Tax Receivers, to be paid for county taxes, shall be one-half of the amount allowed by this Act to Tax Collectors for collecting of county taxes.
Sec. 5 repeals conflicting laws.
Approved February 26, 1879.
TAX RECEIVER'S PAY.
An Act to amend Section 1202 of the Code of Georgia by striking out the words "one-half of what" wherever they occur and inserting in lieu thereof the words "the same compensation."
80

Section 1. Be it enacted by the General Assembly of Georgia, and it is hereby enacted by authority of the same, That from and after the passage of this Act Section 1~0~ of the Civil Code, 1910, of the State of Georgia, which reads as follows: "The county shall pay the receiver one-half of what the collector gets for collecting the county tax," is hereby amended by striking out the words "one-half of what" wherever they occur and inserting in lieu thereof the words "the same compensation;" so that said secti?n as amended should read as follows :
" Section 1~0~. Receiver's pay, etc. The county shall pay the receiver the same compensation the collectors gets for collecting the county tax."
Sec. ~. Be it further enacted, That all laws and parts of laws in conflict with this Act be and the same are hereby repealed.
Approved August 17, 1918.
ACT H.
EXEMPTIONS. PROPERTY EXEMPT FROM TAXATION.
The following described property shall be exempt from taxation, to-wit: All public property, places of religious worship, and places of burial; all institutions of purely public charity; all buildings erected for and used as a college, incorported academy or other seminary of learning, and also all fund s or property held or used as endowment by such colleges, incorpcr .1ted academies, or seminaries of learing, provided the same is not invested in real estate, and provided further that said exemption shall only apply to such colleges, incorporated academies, or other seminaries of learning as are open to the general public, provided further that all endowments to institutions for white people shall be limited to white people, and all endowments to institutions
81

established for colored people shall be limited to colored people; the real and personal estate of any public library, and that of any other library association, used by or connected with such library; all books, philosophical apparatus, paintings and statuary of any company or association, kept in public hall, and not held as merchandise or for purposes of sale or gain; provided the above described property so exempted be not used for purposes of private or corporate profit or income; and all laws exempting property from taxation, other than the property herein enumerated shall be void.
Sec. ~. Be it further enacted that all laws and parts of laws in conflict with this Act be and the same are hereby repealed.
Approved August 7, 1919.
ACT I.
TAXATION, CERTAIN FARM PRODUCTS EXEMPT FROM.
An Act to put in force the Constitution amendment ratified at the November election in 191~, of Article 7, Section ~, Paragraph two of the Constitution of this State, authorizing the General Assembly to exempt from taxation farm products including baled cotton grown in this State and remaining in the hands of the producer, but -not longer than for the year next after their production, and for other purposes.
J
Section 1. Be it enacted by the General Assembly of the State of Georgia and it is hereby enacted by the authority of the same, That from and after the passage of this Act, all farm products including baled cotton grown in this State and remaining in the hands of the producer but not longer than for the year next after their production shall be exempt from taxation.
82

Sec. 2. Be it further enacted, That all laws and parts of laws in conflict with this Act be, and the same are, hereby repealed.
ACT J.
Section 1. Be it enacted, etc., That from and after the passage of this Act, insolvent lists of Tax Collec. tors shall alone be allowed by the ordinary, qmnty judge, commissioners of roads and revenues, or other tribunal authorized by law, except grand juries, upon the return of the tax execution, with entry of proper legal officer of "No Property."
Sec. 2. Be it further enacted, etc., That said official tribunals can and _shall, if they have reasons from any cause to suspect the return of the returning officer to be incorrect in any particular, cause such fi. fas. to be sent out again for collection.
Sec. 3. Be it further enacted, etc., That before any officer named in this Act shall allow any insolvent list, the officer in whose hands the tax fi. fas. have been placed for collection shall make oath that he has made every effort in his power to collect the same, and that he verily believes that the tax-payers on said list have no property out of which said tax can be collected.
Sec. 4 repeals conflicting laws.
Approved July 22, 1879.
ACT K.
An Act to amend Section 874 (b) of th~ Code of 1882 in reference to the sale of wild land.
Section 1. Be it enacted by the General Assembly of the State of Georgia, That Section 874 (b) of the Code of 1882 be, and the same is, hereby amended by striking from the third and fourth lines of said section the words
83

"Receiver of Tax returns," and insert in lieu thereof the words "Tax Collector," so that said section as amended, will read as follows: Any wild lands not given in for taxes in the county in which they may be shall be subject to double tax as other property, and it shall be the duty of the Tax Collector, when the taxes are not paid in the time prescribed by law, to issue executions against said wild lands, and after due advertisement, as now prescribed by law to sell said lands for payment of taxes, and it shall be the duty of the receiver of t~x returns, upon receipt by him of any return of lands as herein provided for, to transmit immediately his receipt for such return to the person making same; provided, that the owner of any wild lots or tracts of land through which county lines may run shall be allowed to return said lots or tracts of lands in either county containing any portion of said lots or tracts of land."
Sec. 2 repeals conflicting laws.
Approved December 12, 1882. Sec. 120, 895.
Approved August 15, 1904.
ACT L.
AMENDATORY OF ACT OF SEPTEMBER 28, 1881, AS TO RECORD OF WILD LAND RETURNS, NOTIFICATION OF OWNER, ETC.
An Act to amend an Act entitled "An Act to provide for the keeping of a record in each county of this State of the wild lands lying and being therein, and to regulate the manner of giving in wild lands for taxation in the State," approved September 28, 1881, so as to require the Tax Receiver of tax returns to notify non-residents or their agents of the receipt of the returns immediately upon the receipt of the same by them; and also to require Tax Collectors to notify non-residents or their agents of the amount of taxes due by them, and to proviqe for the payment of. the postage ac-
84

count of the receiver and collector in complying with provisions of this Act.

Section 1. Be it enacted by the General Assembly of the State of Georgia, that an Act to provide for the keeping of a record in each county of this State, of the wild lands and being therein, and to regulate the manner of giving in wild lands for taxation in this State; approved September ~8, 1881, be, and the same is, hereby so amended as to require the receiver of tax returns to notify non-residents or their agents of the receipt of their returns immediately upon the receipt of the same by them, and also to require the Tax Collectors, as soon as the digests are turned over to them and the rate of tax levied, to notify non-residents or their agents of the amount of tax due by them.

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

said, That if any person shall .suffer injury by the fail-

ure of the Tax Collectors to do their duty as prescribed

in the first section of this Act, the o n:er so offending

shall be liable on his bond to the party so damaged for

full damage sustained by the owner of said land, in-

cluding all costs and expenses of redeeming or recover-

ing his land, or the value of the land not redeemed or

recovered.



Sec. 3. Be it further enacted by the authority aforesaid, That notice forward:!d by d~e co~rse of mail shall be held and deemed sufficient compliance with the requirements of this Act by the Receiver and Collector.

Sec. 4. Be it further enacted by the authority aforesaid, That the Receiver and Collector shall be allowed and paid their re>pective acco1nts annually incurred for po>tage in carrying out the re1 uirements of this Act upon a sworn account properly audited by the officer or officers having charge of the county finances.

Sec. 5. Be it further enacted by the authority aforesaid, That all laws and parts of laws in conflict with t his Act be, and the same are, hereby repealed.

Approved September 8, 1883.

85



ACT M.
An Act to require Tax Collectors of the several'counties of this State to record the names of all persons who have not paid their State and county taxes in their respective counties; to prescribe how such records shall be kept and how taxes collected from such per: ~ons shall be credited, and for other purposes.
Section 1. Be it enacted by the General Assembly of the State of Georgia, That from and after the passage of this Act, it shall be the duty of the Tax Collectors of the several counties of the State, to record in a book kept fpr the purpose, in alphabetical order and by militia districts, the names of all persons who have not paid their taxes, placing opposite the name of such person the amount he is due for such tax, said record to be made in a well-bound book, to be furnished at- the expense of the county, and the records . so required to be made shall be filed by the first day of July of each year with the court or board of commissioners having charge and control of the county affairs.
Sec. 2. Be it further enacted, That when any tax shall be collected after such record is made, it shall be apP.lied to the oldest tax demand against said person paying the same.
-Sec. 3. Be it further enacted, That for the service in making ~aid record, the Tax Collector shall have the sum of five dollars for every hundred names so recorded on said book, to be paid out of the county treasury, and for his failure to discharge the duties herein required of him, such collector shall forfeit one-fourth of his commissions.
Sec. 4. Be it further ena~ted, That all laws and parts of laws in conflict with this Act be, and the same are, hereby repealed.
Approved October 15, 1885.
86

ACT N.
PAYMENT OF PROFESSIONAL TAX PREREQUISTE TO PRACTICE.
(No. ~0.)
An Act to prohibit the practice of law, medicine and dentistry in this State without having paid the special tax as required by law, to prescribe punishment for the same, and for other purposes.
Section 1. Be it enacted by the General Assembly of the State of Georgia, and it is hereby enacted by authority of the same, That from and after the passage of this Act it shall be urilawful for..imy person or .persons in this State to practice the profession of law, medicine, or dentistry or any other profession upon which a special tax is levied by the State and charge for the same without paying said special tax.
Sec: fl. Be it further ~nacted by the authority afore-
s'aid, That if at any time a:fter the passage of this A:t it shall be found that a null a bona entry has, by the proper authority; been entered upon an execution issued by the Tax Collector for any county of the State ag1in>t any person or persons for said special tax, and that such person or persons have, thereafter, engaged in the practice of any or all of said profession3 and charged for the same, such person or persons shall be deemed guilty of a misdemeanor, and upon conviction shall be punished as prescribed in Section 1039 of the third volume of the Code of 1895.
Sec. 8. Be it further enacted by the authority aforesaid, That if at any time after the passage of this Act it shall be found that nulla bona entry has, by proper authority, been entered upon an execution issued by the' Tax Collector of any county of this State against any person or persons for any special tax, such person or persons shall not then be allowed or entitled to have or collect any fees or charges whatever for their ser_vices rendered after the entry of such nulla bona; Provided, however, that if, at any time, after the said
87

entry of nulla bona has been made, the said person or persons whom said execution issues against shall pay said tax in full with all interests and costs accrued thereon, they shall then (after such payment) be allowed and entitled to collect any fees and charges due them, as though they had never defaulted in the payment of said taxes.
Sec. 4. Be it further enacted by the authority aforesaid, That all laws and parts of laws in conflict with this Act be, and the same are, hereby repealed.
Approved December ~~, 1896.
ACT 0.
TAX COLLECTORS TO MAKE MONTHLY REPORTS AND PAYMENTS.
(No. 70.)
An Act to require the Tax Collectors of this State to make monthly reports, under oath, of all taxes collected, and to pay the same into the State and county treasuries or into banks designated by the Governor as State depositories; to prescribe penalties for failure to do so, and for other purposes.
Section 1. Be it enacted by the General Assembly of Georgia, and it is hereby enacted by authority of the same, That from and after the first day of October, 1897, it shall be the duty of the State and County Tax Collectors of this State to make monthly statements in duplicate, under oath, of all taxes, both State and county, collected by them, one copy to be filed with the Comptroller-General and one to be filed with the ordinaries of their respective counties, or such other officer as may have supervision of the revenue of their counties.
Sec. 2. Be it further~nacted, Thit the first monthly
statement to be made under and by virtue of the provisions of this Act shall be made on the first Monday in October, eighteen hundred and ninety-seven (1897),
88

and on the first Monday in October in all succeeding years, and to include therein all taxes collected for and during that fiscal year, and then to be made monthly thereafter on the first Monday in each month, until the Tax Collectors have made a final settlement with the State and county for that fiscal year.
Sec. 3. Be it further enacted, That the Tax Collectors of this State, when they make their monthly statements, as provided for in the fqregoing sections of this Act, after deducting their commissions on the amount included in their monthly statements, pay into the State treasury, or such banks as are designated by the lGovernor as State depositories, the hundreds of dollars of the State's part of the amount in said statements, leaving the fractions of hundreds dollars on hand, and which will constitute the first item in the next month's statement; they shall also, at the same time, after deducting their commissions for collecting the county's part of the taxes, pay into the county treasury the hundreds of dollars of the county's part of the amount in said statement, leaving the fraction of hundred dollars on hand, and which will constitute the second item in the next month's statement.
Sec. 4. Be it further enacted, That any Tax Collector who shall fail or refuse to make the monthlv statements, and to make monthly payment to th~ State and county as is required by the foregoing sections of this Act, shall forfeit his commissions to the State and county for the month in which said failure is made./
Sec. 5. Be it further enacted, That it shall be the duty of the Comptroller-General of this State to have prepared and to furnish the several Tax Collectors of this State with suitable blanks on which to make the monthly statements, as provided for in Section one (1) of this Act.
Sec. 6. Be it further enacted, That all laws and parts of laws in conflict with this Act be, and the same are, hereby repealed.
Approved December 24, 1896.
89

ACT P.
An Act to provide how the property of transient persons shall be taxed in this State, and for other purposes.
Section 1. Be it enacted by the General Assembly of Georgia, and it is hereby enacted by authority of same, That whenever, at any time, during any year, any transient person shall temporarily locate in any county in this State for the purpose of selling or disposing of goods, guano, ware, merchandise, live stock, or any other article of value, it shall be the duty of the Tax Receiver, or, if his books have been made up for the year, then the Tax Collector, to call on such person to make return for taxation all of his stock in trade at its face market value, and in case such person shall neglect to or refuse to return the same in twenty-four hours after such demand, it shall be the duty of such Tax Receiver or Tax Collector to asse:>s and determine the same, and the taxes shall be computed thereon at the rate of assessment of the State and county, and if the county tax has not been fixed for the current year, then the county rate for the preceding year shall prevail. In case such persons show that such property has been returned and the taxes paid, then no further tax shall be assessed for such year. All persons or corporations who shall come into any county of this State after the date fixed by law for the return of property for taxation, and carry on the business indicated herein, shall be held and deemed transient persons.
Sec. 2. Be it further enacted by the authority aforesaid, That whenever any person subject under the foregoing section of this Act places himself in either of the positions wherein an attachment may be issued against him as provided by the Code, his tax on said property for the current year, shall then become due, and the Tax Collector may execute an execution against him regardless of date thereof.
Sec. 3. Repeals conflicting laws.
Approved December 17, 1901.
90



ACT Q.

FOR COLLECTION OF TAXES PAST DUE TO STATE, COUNTIES AND MUNICIPALITIES.

Section I. Be it enacted by the General Assembly of the State of Georgia, and it is hereby enacted by au'thority of the same, That when the owner of property has omitted to return the same for taxation at the time and for the years the return. should have beery made, such owner is now required to do so for each year he is delinquent, said return to be made u_nder the same laws, rules and regulations as existed during the year in default.

Sec. 3. Be it furhter enacted, That when the omitted property is of that class which .should have been returned to the Tax Receiver of the county, the said Tax Receiver shall NOTIFY IN WRITING such delinquent requiring that he shall make return thereof within twenty days.

Sec. 5. Be it further enacted, That if the delinquent, as provided under Section 3 of this Act, refuses to return his property after notice given him it shall be the duty of the Tax Receiver to assess such property for taxation from the best information he~can obtain as to its value for the years in default AND NOTIFY sucH DELINCUENT of the valuation which shall be final, unless the tax-payer raises the question that it is excessive, in which event the further procedure shall be the same as provided by law when the value of returned property is arbitrated.

Sec. 7. Be it further enacted, That if the delinquent

under Section 3 disputes the taxability of said property

he may raise the question by petition in equity in the

Superior Court of the county where said property is as-

sessed.



Sec. 8. Be it further enacted, That alllaws and parts of laws in conflict with this Act be, and the same are, hereby repealed.
Approved August 15, 1908.

91


ACT R.
TAX COLLECTORS, DUTIES AND LIABILITIES
OF
(No. 84.)
An Act to amend Section 98 of the Code of 1895 (volume 1), which fixes the term~ of office of county officers so as to add a proviso to said section requiring Tax Collectors to complete the collection of State and county taxes for the years for which they have been elected and for which they have given bond, and to fix and determine the duties and liabilities of the outgoing and incoming Tax Collectors and for other purposes.
Section 1. Be it enacted by the General Assembly of the State of Georgia, That from and after the passage of this Act Section 98 of the Code of 1895 (volume 1), which fixes the terms of office of county officers be, and the same is, hereby amended by adding at the end of . said section the following proviso: "Provided, That where the Tax Collector of any .county is succeeded by another, that the outgoing collector shall make final settlement with the State and county for the taxes levied and chargeable for the year for which he was elected and for the collection of which he has given bond; the incoming collector being charged and responsible only with the collection of the taxes due for the years for which he is chosen and bonded." Sec. 11~, Code of 1910.
Sec. ~. Be it further enacted by the authority aforesaid, That all laws and parts of laws in conflict with this Act be, and the same are, hereby repealed.
Approved December ~0, 1898.
ACTS.
An Act to amend Section 1642 of the Code of 1895, by adding after ,word "solicitors" in fourth line of said
92

section the words, "and fire insurance agents or solicitors," and for other purposes.
Section 1. Be it enacted by the General Assembly of the State of Georgia, and' it is hereby enacted by authority of the same, That from and after the passage of this Act, Section 1643, Volume 1, Code of 1895, be and the same is hereby amended, by adding after word "solicitors" in fourth line of said section the words, ''and fire agents or solicitors," so that said section when so amended shall read as follows: All Confederate soldiers who are over the age of fifty years, and who have resided in this State for three years next preceding the filing of their applications, as hereinafter provided, are authorized to conduct the business of traveling life insurance agents or solicitors and fire insurance agents or solicitors, and peddle in the State without firs~ obtaing a license therefor from the State or any county or municipality thereof, and without being subject to any tax therefor.
Sec. 2. Be it further enacted, That all laws and parts of laws.in conflict with this Act be, and the same are, hereby repealed.
Approved December 20, 1897.
ACT T.
TO RELIEVE CRIPPLED AND DISABLED CONFEDERATE SOLDIERS FROM POLL TAX, ETC.
An Act to relieve crippled and disabled Confederate soldiers from the paying of poll tax, and for other purposes.
Section 1. Be it enacted by the General Assembly of this State, That from and after the passage of this Act all persons who have lost a limb or limbs, or the use of the same while actually engaged in the military service of the late Confederate States, shall
93

be, and they are hereby relieved from the payment of all poll tax in this State now or hereafter to become 'due.
Sec. 2. Be it further enacted, that the several Ordinaries, or other officers of the county having the control and management of county revenues shall have full power and authority, in their respective counties to relieve any person from the payment of any poll tax which is demanded in violation of this Act.
Sec. 3. Be it further enacted, That all laws and parts of laws in conflict with this Act be, and the same are, hereby repealed.
Approved July 23, 1883.
ACT U.
PENSIONERS MAY PRACTICE MEDICINE WITHOUT BEING TAXED.
Confederate soldiers who are on the indigent pension roll of this State, and who are otherwi se, under the laws of Georgia, entitled to practice medicine, are authorized to practict: their profession without being subject to any tax thereof.
Acts of 1899, page 99.
Section 995, Code of 1910:
ACT V.
EXEMPTING DISABLED OR INDIGENT SOLDIERS.
Any disabled or indigent Confederate soldier .or soldiers of the Seminole, Creek or Cherokee Indian war, or Mexican war, or Spanish American war or late European war, or blind person; who is resident
94

of this State, may peddle or conduct bu'siness in any town, city, county, or counties thereof without paying license for the privilege of so doing; and a certificate from the ordinary of any county, stating the fact of his being such disabled or indigent Confederate soldier, or soldier of the Seminole, Creek or Cherokee Indian war, or Mexican war, or Spanish American war or late European war, or blind person, who is a resident of the State, shall be sufficient proof. Provided, that this section shall not authorize peddling or dealing in ardent or intoxicating drinks, or running a billiard, pool, or other table of like character, or dealing in .futures, or peddling stoves or clocks, or carrying on the business of a pawn-broker or auctioneer or dealing in lightning rods. And, provided further, that the privilege hereby granted shall not be transferred tc5 or used by any other person.
Approved August 18, 1919.
EXEMPTIONS FROM SPECIFIC AND OCCUPATION TAXES.
Code Section 994. Blind persons, persons with one arm or one leg, and all other persons having lpst a limb or limbs, or deformed by nature, so as to render them unfit for manual labor, relieved by the proviso in Par. I, Section 917, from the payment of taxes designated in that paragraph, shall be relieved also from the payment of the taxes designated in Sections 942, 943, 944, 945 and 946, and also from the payment of any county or municipal license tax, if carrying on and dependent upon the kind of business designated therein; PROVIDED, That before any person shall be entitled to the benefit of any other exemptions provided for in this section, he shall go before the Ordinary of the county in which he proposes to carry on said business and make and file an affidavit setting forth the facts that he is entitled to
95

such exemptions, and that he is the proprietor and owner of the business he proposes to conduct, and is conducting the same for himself and not for other.
NoTE: The exemptions conferred cover the fol~ lowing taxes, as levied by the General Tax Act of 1921, now in effect: Par. 52, Bowling alleys, etc. Par. 53, Skating rinks; Par. 89, Peddlers.
ACT "W" AUG.-1917.
SPECIAL NOTICE TO TAX COLLECTORS.
The _following Act passed by the last legislature, fixes the date on which executions shall issue; requires the payment of interest by delinquent taxpayers from the 20th of December; requires Tax Collectors to make monthly reports of delinquent taxpayers, and amount of interest collected by them. It also imposes SEVERE PENALTIES upon Tax Collectors for failure to comply with the law, AND GIVES THE COMPTROLLER-GENERAL NO DISCRETION TO REMIT THESE PENALTIES. I suggest, therefore, that you read carefully this Act and follow STRICTLY EVERY PROVISION of the statute, which went into effect August 20, 1917.
WM. A. WRIGHT, Comptroller-General.
An Act fixing the time when the State and County Tax Books shall close; when executions shall issue; provide for the payment of interest on all State and County taxes remaining unpaid after the same become due, fixing tpe time when the several Tax Collectors of this State shall make final settlements with the State and County; and for other purposes.
Section 1. Be it enacted by the General Assembly of the State of Georgia, and it is hereby enacted by authority of the same, That from and after the
96

passage of this Act all taxes due the State or any county thereof remaining unpaid on December 20th in each year shall bear interest at the rate of seven per cent. per annum from said date, and the several Tax Collectors of this State are required. to collect the interest on such unpaid taxes and account for same in their final settlements.
Sec. 2. Be it further enacted by the authority aforesaid, That on the 20th day of December in each year the several Tax Collectors of this State shall furnish to the Comptroller-General and to the Ordinary or county officer having charge of the county affairs, as the case may be, of their respective counties a report showing the amount of State taxes and the amount of county taxes remaining unpaid on said Tax Digest, and shall, every thirty days thereafter until a final settlement is made with both the State and the County, furnish to said officers a report showing the amount of State tax collected and. the amount of county taxes collectedfrom December 2oth to the date of rendering such report, and also the amount of interest collected from said delinquent defaulting taxpayers.
Sec. 3. Be it further enacted by the authority aforesaid, That from and a'fter the passage of this Act the several Tax Collectors of this State shall keep a record showing the amount of interest collected from delinquent or defaulting tax-payers, the date upon which said taxes and interest were collected and from whom collected.
Sec. 4. Be it further enacted by the authority aforesaid, That from and after the passage of this Act the several Tax Collectors of this State are required to make final settlements with both the State and County within jour months from December 2mh of the year in which said taxes become due, and upon failure of any such Tax Collector to make such final settlement within the time, such Tax Collector shall forfeit one-fourth of his commission unless some good and sufficient reason be giv~n rendering the making of such final settlement impossible.
97

Sec. 5. Be it further enacted by the authority aforesaid, That all interest so collected by the several Tax Collectors of this State shall be by them paid to the State and County at the time and in the same manner the taxes are now required to be paid.
Sec. 6. Be it further enacted by the authority aforesaid, That the failure or refusal of any Tax Collector of this State to carry out any of the provisions contained in this Act shall constitute malpractice in office, and a conviction therefor shall subject the offender to removal from office.
Sec. 7. Be it further enacted by the authority aforesaid, That all laws and parts of laws in conflict ~ith this Act be and the same are hereby repealed.
Approved August 20, 1917.
CODE.
The following sections of the Code are appended for your information and guidance in the discharge , of your duties, to-wit:
Section 1014. In netting the digest, the default list shall be deducted for the receivers, and the insolvent list for the collectors.
. Code Section 1077. The Comptroller-General is empowered and required to cause the tax to be collected and to be paid into the treasury by the 20th of April of each succeeding year.
Sec. 1140. Taxes shall be paid before any other debt, lien or claim whatever, and the property returned or held at the time of giving in, or after, is always subject.
Sec. 1142. All deeds of gift, mortgages, sales and assignments of property, of any kind, made to avoid paying taxes or judgments, procured to be rendered for the same purpose, are null and void.
98

Sec. 1143. The person holding such property, or to whom such conveyance may be .made, is liable for such taxes, and the property als-o, wherever found , no matter in whose possession it may be.
Sec. 1101. Mistakes, how corrected. If a receiver makes a mistake in his digest, it is the duty of the . Comptroller-General, with the sanction of the Gov- ernor., to correct such mistakes by making the necessary entries in the digest furnished the Comptroller, and must in writing notify the ordinary and the tax collector of the county from which such digest comes, of such mistake and correction.
Sec. 1102. Tax overpaid to be refunded when in the treasury. If by reason of such mistake, or from any other cause, a tax-payer's money is in the treasury for a greater amount than he is liable for, of which such .officer is clearly satisfied, he may certify the same to the Governor, who shall, if. he approves, draw his warrant on the treasury in favor of such tax-payer for the proper amount, out of any moneys not otherwise appropriated.
Sec. 1103. And before reaching the Treasury. If such mistake is ascertained before the Tax Collector has paid the amount into the treasury, the Comptroller-General, with the sanction of the Governor, shall authorize such collector to refund the amount, or if he has not collected it, to order him to desist.
Sec. 1107. When defaulters not liable for double tax. If persons who- are required to give in land in the counties where situated fail to do so, .they shall be liable only for the real tax assessed by the receiver, unless they fail to pay the amount by the time required; in which event the collector shall collect the double tax and issue process therefor.
Sec. 1108. When a tax-payer has been returned as a defaulter, and double taxes either by the receiver or collector, the ordinary Of the county is authorized to relieve the defaulter of the penalty for default at
99

the time the ordinary allows his insolvent list; provided, that said tax-payer shows to such ordiQary, by satisfactory evidence that either from providential or other good cause he had not an opportunity to make his return to the receiver of tax-returns, and at the time of such release promptly pays his property tax and one dollar to the collector as his fee, the collector shall promptly inform the Comptroller- General of such release and the amount of taxes paid.
Sec. 1110. The ordinary, in cases set forth in Sec1108 and 1109 shall require the tax-payer to swear to the cause of his delay, and shall state the same in copies furnished the Comptroller-General.
Sec. 1106. . . .. .. If there is taxable property, re~l or personal, in a county, except vacant or wild lands, that to the satisfaction of the collector is not returned by any person and he does not know the owner, and the same has. not been assessed by the receiver, it is such collector's duty to assess and double tax such property, describing it particularly.
Sec. 1112. All person who give in property for persons non-resident in the State shall be personally liable for the taxes, as well as the principal and his property.
Sec. 1118. Insolvent lists of tax collectors shall alone be allowed by the ordinary, county judge, commissioners of roads and revenues, or other tribunals authorized by law, except grand juries, upon a return of the tax execution with entry of proper legal officers of "No Property."
Sec. 1119. Said official tribunals can, and shall, if they have reason from any cause to suspect the return of the returning officer to be incorrect in any particular, cause such fi. fas. to be sent out again for collection. But before any officer named in this section shall allow any insolvent list, the officer in whose hands the tax fi. fas. have been placed for collection shall make oath that he has made every effort in his power to collect the same, and that he verily believes
100

the tax-payers on said list have no property out of which the tax can be collected.
Sec. ll~O. The ordinary, in making out such lists, shall be required to state how much is allowed the collector on account of -State tax, and how much is allowed on the county tax.
Sec. ll~7. It is the duty of the collector to examine the digest of the receiver, and if he knows of any defaulter not entered to make a schedule of such in the same manner as done by the receiver, and of any other that he may then or afterwards learn, and of their property, and assess and double tax in the same manner as receiver is allowed to do-one copy of which shall be furnished to the Comptroller-General to add to the digest in his office, another to the receiver, who shall likewise correct his digest.
~. To search out and ascertain, as far as possible, all polls and professions, and all taxable property not returned to the receiver, or not found in his digest.
3. To enter all such defaults in a book to be kept for that purpose; to assess and collect thereon a double tax, and pay the same over to the Comptroller-General and county treasurer respectively, after deducting (single) commissions, and to deposit said book with the Comptroller-General and a copy with the ordinary before the day of final settlement.
4. To have his insolvent lists allowed in the manner required by law before final settlement with the Comptroller-General.
5. To issue executions against all defaulters and insolvents, and place them with the proper officer for collection.
6. To give notice of the time and places of his attending to collect the taxes, and the days he will be at the court-house, and there to attend during the time for collection, as required by the receiver.
101

7. To publish at the door of the court-house for thirty days his insolvent lists, including the taxes of each person thereon; to furnish election managers of the county list of all persons who have not paid their taxes.
8. To pay the receiver his commission upon the production of the Comptroller-General's receipt for his digests, with a specification therein of the amounts of commissions to which he is entitled, and not otherwise, and to produce said receiver's receipt, with his receipt thereon to the Comptroller-General, before he shall be allowed credit for such commissions.
9. To conform to such rules as may be furnished and to obey such orders as may be given by the Camp- troller-General.
10. To perform all other duties that the law requires, and which necessarily, under the law, appertain to his office .
II. To issue executions against all tax defaulters in this State, who are residents of the counties in which said tax-collectors are holding offices, for any and every year preceding and including the years for which they are elected, and to collect the tax due from said defaulters, and pay over the same to the proper authorities.
Under Section l155, it is made the duty of tax-collectors, where no property can be found on which to levy an execution, to make an entry on the execution, to that effect, and then to issue a summons of garnishment against any person indebted to the de fendan t, etc.
WHEN SPECIAL TAXES ARE DUE.
All specific taxes imposed by the General Tax Act are due and must be paid in full on the first day of January of each fiscal year, or at the time of commencing to do business. Owing to the fact that these
102

special taxes are levied at the time an~ by the same Act imposing a tax ad valorem, a great many persons think that such taxes are not due until such ad valorem tax is collected; such, however, is not the case; the section above referred to .requires same to be paid "at time of commencing to do the business specified in said paragraphs," or on the first day of January of each year.
In giving your receipts, therefore, for such special taxes, you will give the same for a period embracing the fiscal year for which levied, viz.: from January to J anuary, and in collecting the same you will require such taxes to be paid in full at the time of commencing to do the business taxed.
WHEN PAID INTO THE TREASURY.
This office is put to great trouble and inconvenience by collectors sometimes making remittances of these taxes and afterwards forwarding quarterly reports, and again by makiz1g reports and weeks afterwards making remittances for special taxes collected by them. In order to avoid this I give you the law governing the manner of making reports to this office, and time when such taxes should be paid into the treasury.
LAW.
Section 1. Be it enacted by the General Assembly of the State of Georgia, That from and after the passage of this Act it shall be the duty of the tax-collectors of this State to make quarterly return to the Comptroller-General under oath, to be administered by any duly qualified officer, of special taxes collected by them, except those given in and entered upon receiver's digest, setting forth in said returns the names of all persons or companies paying such tax, when paid, for what purpose, and the amount thereof.
Sec. 2 repeals conflicting laws.
Approved October 16, 1879.
103

By reading . this Act carefully you will see that your duty is to make reports quarterly (such reports being made under oath) of the special taxes collected by you, and, that you must remit the special taxes collected to the treasurer of the State at the time of making your report to this office. A great many of the collectors seem to think in the event they do not collect any of these special taxes that these reports must not be made; such, however, is not the case. It is evidently the intention of the law to require of collectors a sworn statement quarterly, to be filed in this office showing "their acts and doings" in the matter of collecting these special taxes, and, therefore, whether you do or not collect any of these specific taxes, I shall expect you to make it known to this office by sworn quarterly statements.
I also desire to call your attention to Section 5 of the General Tax Act, requiring all persons specifically taxed by said Act, to go before the ordinary of the county in which they desire to do business and register their names and busiress, and pay their taxes to the Tax Collector before commencing to do said business. The law makes it the duty of the ordinary to notify the Comptroller-General and the tax-collector immediately of the names of all per~ons so registered by him.
CONCLUSION.
I am aware of the fact that the law imposes a heavy burden upon you in the collection of these special taxes and many are the points that will be made to you by parties liable in order to avoid the payment thereof; but your duty is plain, and can be performed; be governed by the law, and when you are in doubt as to law, write to this office, and I will cheerfull y give you all the information you desire.
Blank forms on which to make your quarterly reports will be sent you, and if at any time you should need others, write me and I will cheerfully furnish them.
104

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