Q.P C7{JO ,51 /2- C& /qJ1J -J. 7 5TH CTIO TO THE TAX COLLECTORS OF GEORGIA ISSUED BY WM. A. WRIGHT, ComptroUt>r-Gt>neral FOB. THE YEARS 1926-1927 "'.,N PRINTING CO.....TI.... NT.... CI.... I INSTR CTIO S TO THE TAX COLLECTORS OF GEORGIA ISSUED BY WM. A. WRIGHT, COlllptroller-General FOR THE YEARS 1926-1927 I I STEIN PRINTING CO ATLANTA. GA. INSTRUCTIONS --TO-- T AX COLLECTORS READ CAREFULLY AND OFTEN Comptroller General's Office, Atlanta, Ga., Jan. 1, 1926. To the Tax-Collectors of the State of Georgia: In accord~nce wi th 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 1925. Don't make a mistake in the calculation. In collecting these taxes and remitting to the Treasurer, the whole amount can be remitted as "General Tax." You will also collect the specific tax levied on polls and professions by the Tax Act, now in force. (See Act "A", hereinafter given, Section 2, Paragraphs 1 through 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 defaulters relieved of polls. You will only pay the net poll tax to the State Treasurer. In order to arrive at this, you must subtract the insolvent list, i. e., insolvent polls, errors in polls, and defaulters relieved of polls-from the total tax, then calculate your commission on the remainder. The manner of arriving at your commissions on polls is as follows: Having found your entire commission on net digest (including general tax and polls), then as the amount of your net digest is to the entire commission, so is the net polls to the answer, which is your entire commission on polls. You will then take the Receiver's commission found on his receipt and the insolvent polls and add the three amounts together. Then subtract this sum from the total poll tax, and you have the net amount to be J?aid the State Treasurer. FORM FOR GETTI G 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) . Insolvent polls, errors, etc . Collector's commissions on polls (after deducting insolvent list of polls) . Amount of net poll tax . 75 06 156 00 72 00 1,062 34 $1,366 00 $1,366 00 Foreigners not naturalized must pay poll tax. 6 COMMISSIO S. 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 oj Tax-Collectors to ascertain what property, polls and projessions have not been returned to the Tax-Receivers oj their counties and to assess and double tax all such jar each year in which they are jound to be in default. PROFESSIO SAD OFFICIALS. Under the head of PROFESSIONS are included practitioners of law, medicine, osteopathy, chiropractic, dentistry, veterinary surgeons, opticians, masseurs, public accountants, adjusters of Ere loss, embalmers, civil engineers, and mechanical, hydrostatics or electrical engineers. The tax on each person engaged in the professions named is $15.00. See Par. 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 special attention to it. For the law on this subject, see Act "A" in these instructions, Par. 3. and Par. 4. COUNTY TAX 0 RAILROADS. By an Act of the General Assembly, approved October 16, 1889, all incorporated railroads in Georgia are required to return all their property located in the several counties and towns of this State to the Comptroller-Gener- 7 al 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 ft. fas. are issued by the Comptroller-General against those in default. This is the duty of the SheriJIs. 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. TRA SIE T PROPERTY TAXED. By an Act of the Legislature "transient persons who shall temporarily locate in any county of this State for the purpose of selling or disposing of goods, guano, wares, merchandise, live stock, or any other article of value" are made taxable on their property just as if it were permanently located in this State; and it is made the duty of all Tax-Collectors to require the payment of taxes on said property. (See Act "P", in this book.) REMEMBER. Collectors GET 0 COMMISSIO S 0 THE I SOLVE T LIST, and the receivers get no commiSSiOns on the default list. (See Code 1910, Section 1014.) 8 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 the 20th of April, and upon failure of any Tax-Collector to do so, it is made my duty to issue fi. fas. against each and every collector who has failed to settle his account. (See Act "W" passed August, 1917, forfeiting onefoqrth of your commission), and to place said fi. fas. in the hands of an officer for collection. I shall therefore obey the law; and it is strictly enjoined upon you to give the public the notice required by Sec. 1211 of the Code, Paragraph 6, at as early a day as practicable, in order that the people may have ample opportunity to pay their taxes, so that you can settle your account with this office at the time required by law. Taxes are a necessity, and must be paid, and it is much easier to collect them before than after December. The law requires the payment of taxes before any other debt (see Code, Sec. 1140). I therefore urge upon you the necessity of so arranging your dates and appointments that you may be able to collect the taxes during the months of September, October and 0vember, and first twenty days in December. I now forewarn you that the law relating to defaulting Collectors will be strictly and rigidly enforced, and the securities on your bond notified if your settlements are not promptly made. FI. FAS. You are compelled to place your fi. fas., when issued, in the hands of the officers provided in Sections 1161 and 1165 of Code of 1910. Section 1162 of Code states the amount of your fee for issuing the same, and provides the manner of payment for so doing. The Act of December 6, 1879, points out the fee of sheriffs, or any other collecting officer, for collecting tax fi. fas. You are also required by the Act of October 17, 1885, to issue your fi. fas. on the 20th day of December against 9 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 levy fi. fas. in certain cases. (See Act marked "D.") SALE OF WILD LA DS. You will have to be very careful in your dealings with this class of property, aud in order that you may not make a mistake I will point out to you in a few words the law governing such sales. There are two classes of wild land -the returned and the unreturned; and while, as a general thing, you will not have much trouble with the first class, yet sometimes there arises cases where this office has been called upon to stop the sale of such lands, where a manifest injustice to the honest claimant of such lands was about to be committed. For instance, two or more parties return the same lot of land; one pays the taxes due thereon and the others refuse or fail to pay the tax due. You can not sell the land on which the tax has been paid by the one for tax due by the other. You must look for the tax due by the delinquents from other property owned by them, if any can be found. But it is to the second class of such lands that I would call your special attention; and therefore say: 1st. In issuing your fi. fas. against such lands, said fi. fas. must be directed to the sheriffs, and not to the sheriffs and constables, as in the case of other fi. fas. 2d. Said lands must be advertised NI ETY 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 10 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 one lot, where there is an excess over tax and costs, to pay expense of sale of another lot failing to sell for an amount sufficient to pay the costs of sale. I ask a careful reading of the above instructions in order that you may fully understand your duty and govern yourself accordingly. The law is plain and simple, and if obeyed will save you and the sheriffs a vast amount of trouble, and this office a great deal of annoyance and letter-writing. (See Acts marked "K" and "L.") PROFESSIO AL 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. 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 " .") TAX-COLLECTOR'S FINAL SETTLEMENT FOR THE YEAR 1924. On final settlement each collector should prepare ana send up a final settlement of his accounts in accordance with the following form, giving in the credit column, in 11 the item "General Tax Paid Treasurer," the date, number and amount of each receipt on said tax from this office: ............ Tax-Collector of County, tn ac- count with State of Georgia for the year I924. DR. To General Tax (including pro- fessions) $10,000 00 Poll Tax.. . . . . . . . . . . . . . . . . .. 1,225 00 General Tax collected not on digest . 15 00 Poll Tax collected not on digest 30 00-$11,280 00 By Receiver's commissions.. . . . . . . Collector's commissions... . . . . . . Insolvent General Tax.... . . . . . . Errors in Digest General Tax. . . . Defaulters relieved General Tax Errors in Polls. . .. . . . . . . . . . . . . . Defaulters relieved polls. . . . . . . . Insolvent Polls. . . . . . . . . . . . . . . . Net Polls paid State Treasurer.. General Tax paid Treasurer. . . .. General Tax paid Treasurer. . . .. CR. 247 50 251 25 2 25 7 25 3 45 5 00 15 00 27 00 1,011 00 7,000 00 2,710 00-$11,280 00 This statement shows your final settlement with this office, and should be made out as plainly and as neatly as possible; it is an office paper, and, therefore, should be free from blurs and erasures, and 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 12 make this list out, but it is well enough for you to know how it should be done. You will observe that it corresponds with the form for final settlement. State of Georgia. ..... . . . . . . . .County, Court of------ Upon examining the list of insolvent taxpayers, made out from fi. fas. returned "nulla bona" (see Act "H"), errors in digest, and list of defaulters relieved, submitted by Syms Stockwell, Tax Collector for said county, for said county, for year 1918, and it appearing to the court that the same is correct and true, it is therefore ordered that the said Syms Stockwell, Tax-Collector as aforesaid, be, and he is, hereby allowed the following sums as insolvent list, errors, etc., on the State tax, to-wit: Insolvent polls (seven hundred and eight dollars) .. $708 00 Errors in digest-polls (twenty-nine dollars) ..... " 29 00 Defaulters relieved-polls (fourteen dollars). . . . . .. 14 00 Insolvent list-including professions, wild lands and general tax (twenty-seven 15-100 dollars). .. 27 15 Errors in digest-general tax (thirty-four 35-100 dollars) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 34 35 Defaulters relieved-general tax (twenty-five 15-100 dollars) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 25 15 Also, the further sum of sixty-five dollars and twentyfive cents be, and is, hereby allowed the said Syms Stockwell as insolvent list, errors, etc., on the county tax for said year. Given under my hand and official seal this December 20, 1918. INSOLVE T 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 13 or County Commissioners, if counties have such (see Code Section 1121), but in many instances the Collectors collect and pay over this tax as the agents, I suppose, of the Ordinary. This however is not authorized by law. Ordinaries or County Commissioners, as the case may be, are hereby instructed that a statement should invariably accompany the payment of all insolvent taxes into the treasury, showing this fact, and a corresponding report should be sent to this office. FORMS. Blank forms for insolvent list, ascertammg net poll tax, final statement and others will be sent out from this office, and must be used by Collectors. When you need a form of any kind, write to me for it, and I will send it to you rather than have you make them out on your own forms. This will save much work in this office. TAX-COLLECTORS MUST MAKE MO THLY REPORTS A D SElTLEME TS. 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 Comptroller-General and one to the Ordinary or County Commissioners of their respective counties, or such other officer as may have the supervision of the revenues of their counties. Blank forms on which to make reports will be sent you. At the time of making these monthly statements, Tax-Collectors must pay the amount shown to have been collected for State taxes into the State treasury, or such banks as are designated by the Governor as State Depositories, and the county's part of said taxes to the County Treasurer. Any failure to make these returns and settlements forfeits the Collector's commissions. (See Act marked "0.") 14 TIME AND MA ER OF MAKI G YOUR FI AL SETTLEME T. 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 ovember, and the best time to collect the taxes is when the taxpayer has the means to pay it. I again say to you, therefore, that you must settle your account at the time prescribed by law (see Act "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 requiring Tax-Collectors to make schedules oj all defaulters jailing to make returns to the Tax-Receivers, and jurnish the Comptroller-General and Ordinary oj their county with one copy, will be rigidly enforced, and I would suggest that you read this law carefully. See Section I I27 oj 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 in full, your postoffice, and the county for which you are Tax-Collector. 15 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. 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. 16 ACT A. GE ERAL TAX ACT 1926-1927 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 Assembly of the State of Georgia, That the terms and provisions of this Act shall not take effect and become operative until January 1, 1926, 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 1926. 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 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, 17 maimed or disabled Confederate veterans relieved of such taxes under and by authority 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 s\lch 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 payoff 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 cancelled and stamped with the words, "sinking funds," by the Treasurer and filed in his office. 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 18 apprOprIatIOns of the General Assembly of Georgia for each succeeding year. The aggregate ad valorem tax levy in anyone year not to exceed the tax rate limit fixed by the Constitution of this State. The ComptrollerGeneral and State Tax Commissioner 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 corporatoins shall be as great as the percentage of actual values returned by land owners of Georgia. Paragraph 3. Professions. 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 ftrst 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 this State, $25.00. 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 enumerated 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 19 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 Companie. This paragraph has been declared unconstitutional by courts. 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 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 an d Mercantile. Upon each person, firm or corporation engaged in business as a collecting, commercial, mercantile, or any other agency of like character, 200.00 in every county in the State where they have an office or branch office. Paragraph 9. Agencies, Detective. Upon each person, firm or corporation operating a detective agency, or doing detective work for hire or compensation for each 20 office established in this State in or near cities or towns of 25,000 or more inhabitants, 200.00; in or near 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 anyone 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. AtWetic Clubs. Upon every atWetic 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 exhibition; where admission charged is $1.00 to $1.50, $100.00; and where the admission char.ged 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 in 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 21 said business. Provided, This shall not apply to co-operative selling or to producers of live stock from selling same. Cd) 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 fvery 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. Ce) 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 person soliciting orders for retail sale of automobiles or trucks, not including wholesale dealers or distributors soliciting or canvassing for local dealers, the sum set out below, viz.: In each county with a population of less than 20,000, $25.00; in each county with a population of between 20,000 and 30,000, $55.00; in each county with a population of between 30,000 and 50,000, 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, $220.00; in each county with a population exceeding 150,000, $275.00. 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 second-hand automobiles or trucks, and shall entitle said dealers to operate in connection with said business, a service station, in said county in which 22 said license is paid; any dealer having paid such tax to be allowed any number of employees for the purpose of selling cars w.ithin the county wherein 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 20,000, $25.00; in each county with a population of over 20,000 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 every retail dealer the sum of $10.00 for each place of business. Paragraph 17. Automobile Schools. Upon all automobile schools, $10.00 in each county. Paragraph 18. Automobile Assembling Plants. Upon every agent or representative of any foreign or non-resident corporation said 'agent or representative having an office in this State, operating an automobile assembling plant, $300.00 in 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 20,000 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 operating 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 23 or not, a tax according to the following scale, whether in or outside of the corporate 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 automobiles 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 follows: Upon every person, firm or corporation, operating automobiles for transportation of passengers upon a regular fixed route, commonly known as jitneys, and for a uniform fare of not more than 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 shall 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 authority shall levy or collect an additional occupation 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 22. 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. 24 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 e~ch person, firm or corporation owning, leasing or operatmg any park, or place where baseball, football, or other similar game is played, or where automobile, motorcycle, horse or bicycle races or contests are held, and where admission fees are charged, in the cities of more than 50,000 inhabitants, or within five miles thereof, $200.00; in cities with over 20,000 and not over 50,000 or within five miles thereof, $100.00; in cities with over 10,000 and not over 20,000, or within five miles thereof, $50.00; in cities 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 of less than 10,000 inhabitants, $20.00. Paragraph 29. Bond Makers. This paragraph has been declared unconstitutional by the courts. Paragraph 30. Book Agents. Upon each agent or canvasser for books, maps, or lithographic prints, in each 25 county In which he shall do business, 5.00. Provided' This shall not apply to bona fide students earning their way through school or college, or persons selling Bibles. 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 8100.00 for each town or city in which such persons, firms or corporations, 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: $50.00 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 Automatic Sprinkler. Upon all burglar alarm companies, and 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. 26 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 circus, 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 40,000 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. Paragraph 41. Side Shows. Upon each side show accompanying a circus company in or near cities of 5,000 population or more, $50.00; an.d 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 moire 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 only shall pay a tax of $10.00. Said tax payable for each place of business. 27 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 commonly 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. This paragraph has been declared unconstitutional by the courts. Paragraph 46. Contractors. This paragraph has been declared unconstitutional by' the courts. 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 law, are hereby required to pay each year annual license or occupation tax as specified in the following scale: Corporations with capital not exceeding $10,000, $10.00. Corporations with capital over $10,000, and not over 25,000, 15.00. Corporations with capital over 25,000, and not over $50,000, $20.00. 28 Corporations with capital over 50,000, and not over $75,000, $30.00. Corporations with capital over 75,000, and not over $100,000, $50.00. Corporations with capital over $100,000, and not over $300,000, $100.00. Corporations with capital over 300.000, and not over 500,000, 200.00. Corporations with capital over 500,000, and not over $1,000,000, $300.00. Corporations with capital over $1,000,000, and not over $2,000,000, $500.00. Corporations with capital over $2,000,000, and not over ,$3,000,000, $600.00. Corporations with capital over 83,000,000, 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 payment of this tax will relieve such corporation from the payment of said 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 needed for authorized agents of the corporation in other counties of this State. Paragraph 48. Corporations, Foreign. Upon every agent or representative of any foreign or non-resident corporation, said agent or representative having a place of business or office in this State, in addition to all other taxes now required of them by law, shall be, and they are hereby, required to pay each year an annual license or occupation 29 tax fixed in accordance with the capital stock of the cor- poration represented by them, as specified in the preceding paragraph of this section (wherein is fixed the license or occupation tax req uired of corporations chartered under the laws of Georgia), per schedule or scale therein set forth. Provided, That if such foreign or non-resident cor- porations shall pay to the Comptroller-General of this State the amount of the occupation or license tax pre- scribed as per said schedule for resident corporations, then the agents of such foreign or non-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 Comp- troller-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 corpora- tion a certificate or duplicate receipt for each agent that said tax has been paid, and the presentation of such certi- ficate 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 relieved of said tax. The pay- men t 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 or occupation tax requires or demands more than two duplicate certificates for agents, then such corporation 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. 30 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 population, the sum of $25.00 for each place of business. Paragraph 52. Directories. Upon each person, firm or corporation compiling a city directory or directories of any character, and selling or supplying the same on subscription, the sum of $125.00. 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 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 fee 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 corporation,s engaged in dry cleaning $25.00 for each place of business. Provided, this Paragraph shall not 31 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 this 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 contractors, 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 employment 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 trading or selling merchandise or live stock of any kind, or clairvoyant, or persons engaged in fortune telling or palmistry, 250.00, to be collected by the tax collector in each county and distributed as follows: To the county where collected, 125.00; to the State, 125.00, which tax shall be collected in each county where they carryon either kind of business herein mentioned. 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 32 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 truck, 10.00 for each wagon or truck in each county. Paragraph 60. I SURA CE AGE TS. (A amended by Act Approved August 26, 1925, requiring tax paid to Insurance Commissioner). (a) Upon each local insurance agent doing business in this State, and upon each and every solicitor or subagent for any resident or non-resident company doing business in this State, $10.00 for each county in which they shall transact or solicit insurance business. Provided, This shall not apply to the agents of mutual fire associations or companies operating solely on mutual obligations. (b) Upon 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, 8100.00. (c) Upon each and every traveling or special or general agent, or manager or superintendent of any assessment life insurance company or industrial life insurance company or sick benefit or accident insurance company or live stock insurance company doing business in this State, whether for a resident or non-resident company, $50.00. (d) Upon all adjustment bureaus employing adjustors a tax of $50.00 for each person who adjusts any loss, and the receipt for the payment of said tax shall authorize the person named in the receipt to go into any county in the State. (e) Upon each and every person who adjusts insurance losses, not connected with an adjustment bureau, $50.00, and the receipt for the payment of the tax shall be his 33 authority to do business in any part of the State. Provided, This tax shall not apply to local insurance agents who adjust losses without remuneration. (f) THE LICE SE TAXES IMPOSED BY THIS PARAGRAPH MUST BE PAID I ADVA CE BY SAID AGE T OR AGE TS TO THE I SURANCE COMMISSIO ER BEFORE SAID AGE TS SHALL BE AUTHORIZED TO ACT AS AGE TS 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 of less than 10,000 inhabitants, $10.00. Paragraph 62. on-Resident Bottlers. Upon each nonresident person, firm or corporation delivering for sale by truck or trucks any carbonated beverages in this 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, 825.00 for each county in which they may practice or do business. Provided, that if anyone of said itinerant specialists shall peddle or sell any drug, medicine, remedy, appliance, spectacles, glasses or other goods, in connection with the practice of his profession, he or they shall be subject to the tax required of peddlers or traveling vendors of patent proprietary medicine, nostrums, etc., by Paragraph 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. Note. For the Act of August 26, 1925, requiring Insurance Agent's tax paid to the INSURA CE COMMI SIONER, see page 62. 34 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, 5100.00; in or near cities of from 10,000 to 50,000 inhabitants, 50.00; in or near cities of from 3,000 to 10,000 inhabitants, 25.00; in cities or towns under 3,000 or within ten miles thereof, $10.00; each junk dealer, his clerk, agent or employee, shall keep a book, open to inspection, in which he shall make entries of all railroad iron, brass, pieces of machinery, plumbing materials, unused farm implements, automobile parts, fixtures or accessories, purchased by him, together with the name of the party from whom purchased, and upon failure to keep such books or record and produce it on demand, the said dealer shall forfeit his license. 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, 25.00 in each county. Paragraph 66. Lighting Systems. Upon each person, firm or corporation selling, whether as manufacturer, agent or dealer in, any lighting system, whether gas, gasoline or electrical, $25.00 in each county. Paragraph 67. Lightning Rods. Upon each person, firm or corporation who may c.ontract for or engage in the business of fitting up or erecting lightning rods in this State, the sum of 550.00 for each county in which he may qmtract for, or erect, or put in place any lightning rod,.or rods, upon any structure or building therein, and it shall be the duty of the tax collector to whom the tax is paid to issue the person paying such tax a license receipt, showing such payment. 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 of less than 10,000 inhabitants, 10.00. Paragraph 69. Loan Agents. This paragraph has been declared unconstitutional by the courts. 35 Paragraph 70. Legislative Agents. Upon each person registered under the Act of the General Assembly approved August 11, 1911 (See Acts 1911, Page 151), the sum of $100.00. Paragraph 71. Laundries. Upon 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 manufacturer or wholesale dealer in, or agent for the sale of any cash or account register, 100.00 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 machine retailing for more than ten dollars, S100.00 for each place of business in this State. Paragraph 75. Machines (Typewriters). Upon every manufacturer of, or wholesale or retail dealer in, or agent for the sale of any typewriter or typewriting machine, $100.00 for each place of business in this State. Paragraph 76. Machine (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 any coin or thing of value, and for which may be had any article of merchandise whatsoever, where there is no chance incurred by reason thereof and where the deposit of coin or other thing of value . 36 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. (b) Upon each slot machine wherein may be seen any picture or music may be heard by depositing in said machine any coin or thing of value, and e,!-ch weighing machine or scale, and every maJ,:hine making stencils by the use of contrivances operated by slot wherein coin or other thing of value is to be deposited or used, the deposit of coin or other thing of value not exceeding one cent per operation, $1.00 for each county where kept, set up, used or operated. On all other machines described in this paragraph, charging 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 anyone person in anyone 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 wholesale or retail, for themselves, or upon commission, or consign- ments, $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 ~~t~ 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 37 t:nanufactured by companies that have not paid the tax thereon named, shall pay $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 all agents authorized to sell the aforesaid machinery of their manufacture, or under their 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 such agents shall be required to register their names with the ordinaries of those counties in which they intend to do business, and shall exhibit to said ordinaries their license from the Comptroller-General; wholesale and retail 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 manufacturers 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 merchants buying or selling said machinery on which a license tax has been paid as herein provided, and who keep the same and sell and deliver them from their place of business. Any person who shall violate the provisions of this paragraph shall be liable to prosecu tion for a misdemeanor and on conviction shall be punished as prescribed in Section 1065, Volume 2 of the Code of 1910. Paragraph 80. Merry-Go-Rounds. Upon the owner, manager, keeper or lessee of any merry-go-round or flying horses, or flying swings, or human roulettes, or scenic devices run by machinery, or of any elevated railway or 38 scenic railway, or similar contrivance kept for gain, either directly or indirectly, for each place of business in this State, and for each place where operated, in or near cities over 50,000 inhabitants, $50.00; in or near cities between 10,000 and 50,000, $30.00; in or near cities between 5,000 and 10,000, 20.00; and in or near cities or towns less than 5,000 inhabitants, $10.00. Paragraph 81. Motion Picture Supply Houses. Upon all motion picture supply houses, or film distributing agencies, $100.00 for each place of business. Paragraph 82. Musical Instruments, Graphophones, Organs, Phonographs, Pianos and Victrolas. Upon each person, firm or corporation engaged in the business of selling or renting, as agepts 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 other articles of merchandise on the railroad trains in this State, 500.00. No county or municipality shall have authority to levy any additional tax for the privilege of carrying on said business. Paragraph 84. Packing Houses. Upon every individual agent or firm of agents of any packing house, and upon any and every individual agent or firm of agents of any person, firm or corporation dealing in any packing house products or goods, doing business in this State, for each place of business in each county having a city situated therein with a population of 30,000 or more, $300.00; for each place of business in each county with a population of from 15,000 to 30,000, 150.00; for each place of business in each county with a population of from 5,000 to 15,000, 850.00; for each place of business in each county with a population of less than 5,000, 25.00. 39 Paragraph 85. Pawn Brokers. Upon each person, firm or corporation carrying on the business of pawn brokers, for each place of business in this State, 8200.00. 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. Photographers. Upon every daguerrean, ambrotype, photographic and similar artists carrying on the business of making pictures, securing negatives for pictures to be made elsewhere than in the county of his bona fide residence, $10.00. 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 them 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 ~ach 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, barges, or other water craft for the purpose of selling goods of any kind, not prohibited by law, on the rivers or waters within the limits of this State, for each county where he may sell such wares, goods or. merchandise, $50.00. The tax shall be a lien upon the boat, barge or other water craft, and its contents, without regard to the ownership thereof. 40 Paragraph 88. Pictures or Picture Frames. Upon every person, firm or corporation who, in person or through its agents, sells and delivers photographs or pictures of any character, or picture frames, whether they make charge for such frames or not, $15.00 in each county in which this business 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 selling monuments or tombstones, 25.00 in each county in which 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 purposes, 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. Paragraph 91. Pistols. Upon each and every 'dealer in pistols or in toy pistols which shoot cartridges, or who deal in pistol cartridges, or rifle cartridges, dirks, bowie knives or metal knucks, for each place of business in this State in or near towns or cities of 10,000 or less inhabitants, $50.00; in or near cities of over 10,000, $100.00. Provided, further, That no Confederate veteran, indigent person or any firm or corporation shall be exempt from this tax. Paragraph 92. Safes and Vaults. Upon all agents or agencies selling safes or vaults, or vault doors or other vault fixtures, 8100.00 for each place of business. Paragraph 93. Sanatoriums. Upon hospitals and sanatoriums, or institutions of like character, whether incor- 41 porated 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, The above tax shall not apply to public hospitals maintained by municipal corporations for charitable purposes only. Paragraph 94. Soda Fountains. Upon each person, firm or corporation running or operating soda fountains 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. (}1%)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. In case a corporation, the return shall be made under oath by the president, if a resident of this State, and if the president is not such resident, by the officer or person in charge of the business of said corporation in this State. Upon failure of any person required by this paragraph to make such returns within ten days after the expiration of such quarter, he shall be guilty of a misdemeanor, and shall be liable to prosecution and be punished as now provided in cases of misdemeanor. Upon the making of such returns, the person or company liable to said tax shall pay the same to the Comptroller-General, 42 and upon failure to pay the same, the Comptroller-General shall issue an execution for said tax against the property of the person or company liable to said tax. If no returns be made or if the 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 the tax accordingly, after giving the company or person liable to said tax at least five days' notice of the time of assessing said tax, and issue his execution accordingly against the person or corporation carrying on said business. Any person, company or agent carrying on any kind of business specified in this 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 same shall be taxed in the hands of such retail dealer, and for the purposes of this tax the price paid for such syrup or carbonated water shall determine the receipts for the same. Paragraph 96. Hotels. Upon every person, firm or corporation operating a hotel in counties of over 30,000 inhabitants, a tax of $1.00 for each sleeping room per annum, and in counties of less than 30,000 inhabitants, 50 cents per annum for each sleeping room. Paragraph 97. Cafes and Restaurants. Upon every person, firm or corporation, except hotels, operating any cafe, restaurant or lunch room with five or more tables, 43 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 Carnivals. Upon every mid way combination of small shows, or street fair or street carnival, the sum of 25.00 each week or fractional part thereof, for each separate tent, enclosure or place where an admission fee is charged or collected, either directly or indirectly, to witness or hear any performance, or where anything may be exhibited for admission or ticket; and upon every merry-go-round or flying horse, accompanying any midway combination, street fair or street carnival, in each city or town in this State in which it does business, or in each county where they may operate outside 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 county, district, or state agricultural fairs of this State and under the direction of, and within the grounds at the time of holding said fairs, the whole amount of said tax for said attraction when so held shall be $25.00 per week or a fractional part thereof. Paragraph 99. Tank and Pumping Systems. Upon each person, firm or corporation selling or dealing in tanks and pumps, or tanks or pumps for oil, gasoline or kerosene or other like fluids, $50.00 for each place of business. Paragraph 100. Trading Stamps. Upon all trading stamp companies, or dealers in trading stamps, $50.00 for each place of business. Paragraph 101. Steamship Companies. This paragraph has been declared unconstitutional by the courts. Paragraph 102. Undertaking. Upon each person, firm or corporation whose business is that of burying the 44 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 50,000 inhabitants, S100.00; 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 inhabi tan ts, 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 noe 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, $50.00; where not less than 20,000 bales, nor more than 30,000 bales are handled in one year, $100.00; where more than 30,000 bales are handled in one year, 200.00. Paragraph 104. Warehouses, Merchandise, etc. Upon each person, firm or corporation operating a warehouse or yard for storage of goods, wares or merchandise and farm products other than cotton and charging for the same, 25.00. Provided, That any warehouse that pays taxes as provided by Paragraph 103 of this section shall not be subject to tax required by this paragraph. Paragraph 105. Waterworks. Upon each person, firm or corporation dealing in, as manufacturers of or 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 such business is carried on. Paragraph 106. Dealers in Fish. Upon each person, 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 Georgia, the sum of S50.00 for each county in which said business is carried on. 45 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 they have an office or branch office, $125.00. Paragraph 109. Stevedores. This paragraph has been declared unconstitutional by the courts. Paragraph 110. 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 111. Carbonic Acid Gas. Each person, firm or corporation engaged in the business of manufacturing or vending soft drinks made of or con taining carbonic acid gas or any substitute therefor shall pay as a privilege license to carryon such business 4 cents on each pound of carbonic acid gas, or any substitute therefor so used. Provided, that bottled drinks on which this license shall have been paid may be resold in original packages without the payment of any further license, under this schedule. Each person, firm or corporation engaged in such business shall keep accurate books and invoices showing the quantity of carbonic acid gas or any substitute therefor used in such business, and such other information relating to the business as may be required by the Comptroller-General to enable the State tax officials to check up the returns herein required. At the end of each calendar quarterly period every person, firm or corporation engaged in such business shall make a report to the Comptroller-General on blanks to be furnished by the Comptroller-General, showing 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 46 officials of the State shall have authority to examine the books and papers of anyone engaged in such business for the purpose of ascertaining the correctness of all reports and remittances. Any person wilfully failing or refusing 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 persons or corporations operating toll bridges, $100.00, said tax to be paid to the collector of the county in which the owner lives or is domiciled. Provided, That this tax shall not be required of any ferry or toll bridge, the receipts from which do not amount to more than $500.00 per annum. Paragraph 113. Beauty Parlors, etc. Upon each beauty parlor or shop, or manicure shop, $10.00 for each place of business. Provided, That this tax shall not apply to manicure shops, opera~ed in connection with barber shops. Paragraph 114. Swimming Pools. Upon each and every person, firm or corporation operating a swimming pool where admission fees are ~harged, or upon persons, firms or corporations keeping and renting bathing suits for hire, 20.00 in counties of over 50,000 population, and 10.00 in counties of under 50,000 population; upon persons, firms or corporations conducting or operating a bathing resort in or near the ocean and ocean and gulf front of this State for hire, the sum of 200.00 in each county where such bathing resort is located. Sec. 3. Dogs. All dogs are hereby made personal property and shall be given in and taxed as other property of this State is given in and taxed, such tax to be enforced by levy and sales as other taxes are collected and not to interfere with the imposition and collection of any municipal taxes on dogs, whether such dog or dogs be owned 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 47 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 companies or dealers shall furnish the Comptroller-General with a list of agents authorized to sell machines of their manufacture or under their control, and shall pay to said Comptroller-General the sum of 10.00 for each of said agents for the fiscal year or fractional part thereof, for each county in which said agents do business for said company. Upon the payment of said additional sum the Comptroller-General shall issue to each of said agents a certificate of authority to transact business in this State. Before doing business under this Act, all sewing machine agents shall be required to register their names with the ordinaries of those counties in which they intend to operate and exhibit to said ordinaries their license from the Comptroller-General, and to keep such license posted on their vehicles, or at their place of business. Wholesale and retail dealers in sewing machines shall be required to pay the tax provided herein 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 misdemeanor, and on conviction shall be punished as prescribed in Section 1065, Volume 2, of the Code of 1910. one 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 place of business, such sales not being on commission. Provided, That if said merchant shall employ an agent or agents to deliver or sell the machines, the provisions of this Act shall apply to said agent or agents. 48 Sec. 5. Taxes, How Returned. Be it further enactep by the authority aforesaid, That the tax provided for in Section 4 requires return made to the Comptroller-General in accordance with the law of Georgia. The tax required by Paragraphs 3 and 4 of Section 2 of this Act, shall be returned to the receiver of tax returns in the county of the residence of the person liable to such tax and shall be entered by the receiver upon the digest of taxable property. In the case of the tax imposed upon Foreign Corporations by Paragraph 48 of Section 2, and the tax imposed by Paragraph 79 upon manufacturers of machinery and implements; upon soft drink syrups by Paragraph 95, and upon carbonic acid gas by Paragraph 112, the return is required to be made and the tax paid to the Comptroller-General. The tax imposed by Paragraph 60 on Insurance Agents is required to be paid to the Insurance Commissioner. 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 tax is paid. All other taxes enumerated and set forth in 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 carryon said business, they shall go before the ordinary of the county in which they propose to do business and register their names, the business they propose to engage in, the place where it is to be conducted; and they shall then proceed to pay 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 49 be fined not less than double the tax, or be imprisoned, as prescribed by Section 1065 ofVolume 2 of the Code of 1910, or both, in the discretion of the court; one-half of said fine shall be applied to the payment of the tax and the other to the fund of fines and forfeitures for the use of the officers of the court. Provided, however, That in all counties of this State where the officers of the superior court, or city court, are now or may hereafter be upon the salary basis, the other half of the fine shall be paid into the treasury of such counties and shall become the property of such counties. Sec. 7. Insurance Companies. (1) Be it further enacted by the authority aforesaid, That all foreign and domestic insurance companies doing business in this State shall pay one and one-half (1,%'%) per cent. upon gross premiums received by them in this State for the year, with no deduction for dividends, whether returned in cash or allowed in payment or reduction of premiums, or for additional insurance; nor shall any deduction be allowed for premium abatements of any kind or character, or for reinsurance, except companies doing business in Georgia, or for cash surrender values paid, or for losses, or expenses of any kind, said tax being imposed upon gross premiums without any deductions whatever except for premiums returned on change of rate and cancelled policies and on reinsurance as above provided. Provided, That local 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 of losses and expenses and returned to the policy holders 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 the legal reserve plan, shall be required to ~eturn for taxation all of its real estate as other real estate is returned, and all of the per- 50 sonal property own~d by it shall be ascertained in the following manner: From the total value of the assets held by the company, both real and personal, shall be deducted the assessed value of all 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 insurance policies issued by such company on lives of persons resident of this State, then the premium tax levied by the first paragraph of this section shall be abated or reduced to one per centum upon the gross receipts of such company, and if the amounts so invested by any such company shall be as much as three-fourths of the total assets of such company, then said premium tax shall be abated or reduced to onefourth 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 approved December 17th, 1902, entitled an Act to provide for and require the payment of taxes on franchises, and to provide the method for the return and payment of said taxes), and all persons and companies conducting business enterprises 51 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 personality 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 personality 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 slackwater navigation companies slJ-all 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 right-of-way, locks and dams, toll houses, structures, and all other real estate owned by or used by the company or stockholders thereof. Provided, That this 52 Act shall not make subject to taxation any property of canal or navigation companies which is not subject to taxation by the laws of this State now existing. The president of every manufacturing company in this State, and agent, general manager or person in possession or charge 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: 1. What is the true market value of the real estate of the company you represent, including the buildings thereon? 2. What is the true market value of your machinery of every 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 or in the hands of agents, commission merchants or others? 6. How much money did your company have on hand the day fixed for the return of property for taxation, whether within or without the State? How much deposited in bank? 7. State separately the true market value of the notes, bonds, and other obligations for money or property of every kind on hand on the day fixed for 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 further enacted by the authority aforesaid, That all railroad companies, street and suburban railroads or sleeping car companies or persons or companies operating railroads or street railroads, or suburban railroads or sleeping cars 53 in this State, all express companies, including railroad companies doing an express, telephone or telegraph business, and all telephone and telegraph companies, person or persons, doing an express, telephone or telegraph business; all gas, water, electric light or power, steam, heat, refrigerated air, dockage or cranage, canal toll road, toll bridges, railroads, equipment and navigation companies, through their president, general manager, or agent having control of the company's offices in this State, shall be required to make returns of all property of said company located in this State to the Comptroller-General, and thelaws 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-resident person or company whose sleeping cars are run in this State shall be taxed as follows: Ascertain 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 such sleeping cars at the regular tax rate imposed upon the property in this State in the same proportion to the entire value of such sleeping cars that the length of lines in this State over which such cars are run bear to the length of lines of all railroads over which such sleeping cars are run. The returns shall be made to the Comptroller-General by 'the president, general agent, agent or person in control of such cars in this State. The Comptroller-General shall frame such questions as will elicit the information sought, and answers thereto shall be made under oath. If the officers above referred to in control of said sleeping cars shall fail or refuse to answer, under oath, the questions propounded, the Comptroller-General shall obtain the information from such sources as he may, and he shall assess a double tax on such sleeping cars. If the taxes herein provided for are not paid, the Comptroller-General shall issue executions against .the owners of such cars which may be levied by the sheriffs of any county in this State upon the sleeping car"or cars of the owners, who have failed to pay the taxes. 54 RAILROAD EQUIPMENT COMPANIES, TAX RETURNS; ASSESSMENTS; SALARY OF PUBLIC SERVICE CORPORA- TION TAX CLERK I CREASED. (No. 513.) An Act to provide for the assessment and collection of taxes on Equipment Companies, requiring said companies to make annual returns to the ComptrollerGeneral, and to base such tax upon the average value of the equipment of said Equipment Companies in this State during the preceding year; providing how said taxes shall be collected; providing when returns of said taxes shall be made, and who shall make said returns; providing that said tax so collected shall be paid into the State Treasury; providing how assessments shall be made by the Comptroller-General in event no return is made, or if so made is unsatisfactory to the ComptrollerGeneral; providing when and how said companies can be double taxed; providing for the rejection of the returns of said companies by the Comptroller-General; providing for arbitration of assessments; providing for the enforcement and collection of said taxes; providing that the railroads of this State, when making their annual returns to the Comptroller-General, shall include in said returns the names and addresses of the owners or operators of such railway equipment, and such other information regarding the operation of such cars over the railroads in this State as the Comptroller-General shall require; providing when said Act shall become effective, repealing conflicting laws, and increasing the compensation of the public service corporation tax clerk in the office of the ComP.troller-General, 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 any person or persons, co-partnership, company or corporation, wherever organized or incorporated, engaged in the business of furnishing or leasing any kind of railroad cars, except dining, buffet, chair, parlor, palace or sleeping cars, or in whom the legal title of any such 55 cars is vested but which are leased or operated, or hired to be operated on any railroad in this State, shall be deemed an equipment company, whether the furnishing or leasing of such cars may be the usual business of such companies or merely incidental to such usual business. Every such company shall be required to make annual returns to the Comptroller-General under the same laws of force in reference to the rolling stock owned by the railroads making returns in this State, and the assessment of taxes upon such equipment companies shall be based upon the value of the average amount of equipment of said 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 aforesaid, That the annual returns of such companies shall show the total value of the railway equipment of each company, the total number of car-wheel miles made in the United States by the cars of each company, and the number of carwheel miles made in Georgia, during the year; and the average amount of equipment in this State shall be determined by ascertaining the percentage that the car-wheel mileage made in Georgia bears to the entire car-wheel mileage, and applying this percentage to the total value of the equipment. Sec. 3. Be it further enacted by the authority aforesaid, That the returns shall be made to the Comptroller-General on or before March 1st of each year by the president, general agent, or person in control of such companies, and the tax herein provided for shall be paid into the State Treasury on or before September 1st 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 officers above referred to in the control of such companies shall fail or refuse to make such return, or to answer under oath the questions propounded, the Comptroller-General shall obtain the information from such source as he may, and he shall assess a double tax on such railway equipment. It shall further be the duty of the Comptroller-General to carefully scrutinize the returns 56 made by such companies, and, if in his opinion the value of the railway equipment of any such company is not fairly stated in the returns, or if the car-wheel mileage is not correctly stated, to reject the return submitted and assess the value of the equipment and the mileage from the best information obtainable. The law and rules relative to the arbitration of railroad property in this State shall be applicable to the arbitration of 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 executions 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 of the owner or operator who has failed to pay the taxes. Sec. 5.' Be it further enacted by the authority aforesaid, That the railroads of this State, when making annual tax returns to the Comptroller-General, shall furnish, as a part of said return, a statement showing the names and addresses of all owners or operators of such privately owned equipment handled by said railroad corporation during the preceding years, and such other information regarding the operation of such cars over their 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 additional salary of $1,400.00 per annum to compensate for extra labor involved in the assessment and collection of the taxes herein proyided for, and this Act shall become effective immediately upon the approval of the Governor and the additional salary herein provided 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 aforesaid, That this Act shall become effective immediately upon the approval Qf the Governor, and that the salaries herein provided shall be paid by th'e State Treasurer as provided by law for the payment of salaries of State officers and clerks. 57 Sec. 7. Be it further enacted by the authority aforesaid, That all laws and parts of laws in conflict with this Act be and the same are hereby repealed. Approved August 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 State shall make returns to the Comptroller-General in the manner provided by law for the taxation of the property or the gross receipts or net income of such railroads and shall pay the Comptroller-General the tax to which such property or gross receipts or net income may be subject according to the provisions of this Act, and the laws 110w in force relating to the tax on railroads, and on failure to make returns or refusals to pay tax, said company shall be liable to all the penalties now provided by law, and die Comptroller-General is hereby required upon failure of such companies to make returns, or if made and not satisfactory to said officer, to proceed against such companies as provided in Section 1050 of the Code of 1910, Volume 2. Sec. 11. Banks. Be it further enacted by the authority aforesaid, That no tax shall be assessed upon the capital of banks or banking associations organized under the authority of this State, or of the United States, located within this State, but the shares of the stockholders of the banks or banking associations, whether resident or nonresident owners, shall be taxed in the county where the bank or banking associations are located, and not elsewhere, at their full market value, including surplus and undivided profits, at the same rate provided in this Act for the taxation of other property in the hands of private individuals. Provided, That nothing in this section contained shall be construed -to relieve such banks or banking associations from the tax on real estate held or owned by them, but they shall return said real estate at its true market value in the county where located. Provided, further, That where real estate is fully paid for, the value at which it is re.turned for taxation may be deducted from the market value of their shares and if said real estate is not fully paid for, only the 58 value at which the equity owned by them therein is returned for taxation shall be deducted from the market value of their shares. The bank or banking associations themselves shall make the returns of the property and the shares therein mentioned and pay the taxes herein provided. Branch banks shall be taxed on the value of the capital employed in their operation, in the counties, municipalities, and districts in which they are located and the parent bank shall be relieved of taxation to the extent of the capital set aside for the exclusive use of such branches. Sec. 12. Building and Loan Associations. Be it further enacted by the authority aforesaid, That mucual building and loan associations operating only in the county of their charter and limiting their loans to members, shall not be assessed on their capital loaned to stockholders or members thereof. All other building and loan associations or other associations of like character, shall be required to return to the tax receiver of the county where such associations are located 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 principal agents of all incorporated companies herein mentioned, except such as are required to make returns to tax receivers of the counties, shall make returns to the Comptroller-General under the rules and regulations provided by law for such returns and subject to the same penalties and modes of procedure for the enforcement of taxes from companies or persons required by law to make returns to the Comptroller-General. Sec. 14. Be it further enacted by the authority aforesaid, It shall be the duty of the sheriffs, their deputies and the constables of this State to look carefully 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. It shall be the duty of all tax collectors and sheriffs and constables of this State to direct and see that all persons, firms or corporations violating this Act or any of the tax 59 acts of this State shall be prosecuted for all violations of the tax laws, and every person convicted for a violation of this ACl or any of the special tax laws of Georgia, upon the information of any citizen of this State, one-fourth of the fine imposed upon any person for violation of the tax laws shall, by order of said court, be paid to such informant or prosecutor. Sec. 15. Be it further enacted, That wherever in any section or paragraph of this Act the words "in towns or cities" occur, the same shall be construed to mean "within one mile of villages, towns, or cities," unless otherwise specified. Sec. 16. 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 19, 1923. ACT B. To assess and collect from estates in Georgia subject to Federal Estate taxes, 25% of the amount found to be due as Federal taxes for State Inheritance taxes, to provide how the same shall be determined and collected; to provide for taxing estates not returned within 12 months from the death of the decedent; to provide that no additional inheritance or estate tax shall be levied by the State and for other purposes. Section 1. Be it enacted by the General Assembly of Georgia, and it is hereby enacted by the authority of the same, that from and after the passage of this Act it shall be the duty of the legal representative of the estate of any person who may die a resident of this State, and whose estate is subject to the payment bf a Federal Estate tax, to file a duplicate of the return, which he is required to make, to the Federal authorities for the purpose of having the estate taxes determined, with the State Tax Commissioner. When such duplicates are filed with said official, he shall compute the amount that would be due upon said return 60 as Federal Estate taxes under the Act of Congress relating to the levy and collection of Federal Estate Taxes upon the property of said estate taxable in Georgia and assess against said estate as State Inheritance taxes twenty-five per centum of the amount found to be due for Federal Estate taxes. Sec. 2. Be it further enacted by the authority aforesaid, That when the amount of the inheritance taxes to be paid by any estate has been determined, or provided for in Section 1 of this Act, it shall be the duty of said State official to certify the same to the ordinary of the county where said estate is being administered who shall enter the same upon the minutes of his Court, and notify the executor or administrator of the amount found to be due, which shall be a charge against the estate and not the several distributive shares. The tax assessed under the terms of this Act shall be payable to the County Tax Collector as heretofore required under the Inheritance Tax Law of Georgia. Sec. 3. Be it further enacted, That any estate where a report is not made, as required by this Act, within 12 months from the qualification of the administrator or executor, may be appraised and assessed for inheritance taxes by the State official to whom said report should have been made, who shall have full power and authority to require the production of all evidence that will enable him to determine the value of all property of said estate subject to be ~axed under this Act. Sec. 4. Be it further enacted, That whenever the legal representative of any estate taxable under this Act, fails to pay the amount assessed against said estate, within six months after notice from proper authority as to the amount, to be paid, it shall be the duty of the Tax Collector of the County of the administration, to issue execution for the amount of such tax, against said estate, which execution shall be enforced by levy and sale. Sec. 5. Be it further enacted, That there shall be no other inheritance tax assessed or collected out of estates under the laws of this State. 61 Sec. 6. All laws and parts of laws in conflict with this Act be and the same are hereby repealed. Approved August 27, 1925. OCCUPATION TAX INSURANCE AGENTS PAID TO INSURANCE COMMISSIONER. ACT BB. To provide for the collection by the Insurance Commissioner of the special or occupation tax imposed by law upon insurance agents. Section 1. Be it enacted by the General Assembly of Georgia, and it is hereby enacted by authority of the same, That on and after January 1, 1926, all special or occupation taxes imposed upon the several classes of insurance agents under Paragraph 60, Section 2 of the General Tax Act, shall be paid to the Insurance Commissioner. Sec. 2. Be it further enacted by the authority aforesaid, That the Insurance Commissioner be and he is hereby authorized to retain the sum of 5 per centum of the amount collected or so much thereof as may be necessary, annually, from the funds collected from said insurance agents as special or occupation taxes, before covering the same into the Treasury, out of which he shall pay the expenses of collecting same, includin, clerical help in the Insurance Department. Sec. 3. Be it further enacted by the authority aforesaid, That all laws and parts of laws in conflict with this Act be, and the same are hereby repealed. Approved August 26, 1925. ACT C. An Act to make liable to levy and sale certain property now exempt from levy and sale as provided for in Section 2040 of the revised Code of Georgia. 62 Section 1. Be it enacted,etc., That from and after the passage of this Act, property exempted from levy and sale, as provided for in Section 2040 of the Code of Georgia, shall not be exempt from levy and sale for the purchase money, or State and county, or municipal taxes. Sec. 2 repeals conflicting laws. Approved February 27, 1874. ACT D. An Act to facilitate the collection of Tax Executions. Section 1. The General Assembly of the State of Georgia do enact, That from and after the passage of this Act defendants in ii. fa. issued by Tax Collectors for taxes shall have the privilege of pointing out the pt;operty upon. which to levy said ii. 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 ii. fas. Sec. 2 repeals conflicting laws. Approved February 24, 1877. ACT E. An Act to further prescribe the duties of the Tax Collectors of the several counties of this State, and to iix a penalty for the violation thereof, and for other purposes. Section 1. Be it enacted by the General Assembly of the State of Georgia, That from and after the passage of this Act, it shall be the 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, stating the amount due to the State, county, poll tax, or any other professional or special tax. 63 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 tax-payer 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 ~hall 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 his office. Sec. 5. Be it further enacted, That is 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. 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 64 enforced against such Tax Collector and his seCUrities by the Comp~roller-General, as no~ provided by law against defaultmg Tax Collectors, wlth twenty per cent. penalty of the amount added thereto. Sec. 7. Be it further enacted, That all laws and parts of laws in conflict with this Act be, and the same are hereby repealed. Approved October 17, 1885. ACT F. TAX FI. FAS., HOW COLLECTED. An Act to amend Section 906 of Volume 1 of the Code of 1895, which provides that Tax Collector may place his fi. fas. for taxes in the hands of anyone 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 IJurposes. 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 anyone constable of the county, who shall be authorized to collect or levy the same in any part of the county, and it shall be the duty of the constable or constables, or other levying officer to whom the Tax Collector may deliver said tax fi. fas. for collection, to proceed promptly to enforce by levy and sale the collection of same, and said levying or collecting officer or officers shall make prompt settlements with the Tax Collectors, and in no event shall they be allowed 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 65 tax collected and the uncollected fi. fas., with proper entries thereof. Any constable or other levying officer who shall fail or refuse to make such final return or settlement within the time above stated, shall forfeit all costs that might be due him on said fi. fas., and shall be subject to be ruled before any court of competent jurisdiction and made to account as required by this law." Sec. 2. Be it further enacted, That all laws and parts of laws in conflict with this Act be, and the same are hereby repealed. Approved December 21, 1899. ACT G. To reduce and regulate the fees of Tax Receivers and Tax Collectors in this State, and for other purposes. Section 1. Be it enacted by the General Assembly of the State of Georgia, That from and after the first day of January, 1880, the commissions to be allowed to each receiver and collector of the State and county tax shall be as follows, viz: On all d~gests, 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. On all digests, for the excess over 4,000 to 6,000, 2,U per cent. On all digests, for the excess over 6,000 to 8,000, 2X' per cent. On all digests, for the excess over 8,000 to 12,000, 2 per cent. 66 On all digests, for the excess over 12,000 to 18,000, 1X' per cent. On all digests, for the excess over 18,000 to 36,000, 1,U per cent. On all digests, for the excess over 36,000, 1}1 per cent. Sec. 2. Be it further enacted, That all laws heretofore enacted by the General Assembly, fixing the commissions of receivers of tax returns and collectors of taxes in certain counties different from the rates hereinbefore set forth be, and the same are, hereby repealed. Sec. 3. Be it further enacted, That no Tax Collector shall, in any event, receive any greater or different rate of compensation of rate of payment for collection of county taxes than he receives by this Act for collecting State taxes. Sec. 4. Be it further enacted, That the commission of Tax Receivers, to be paid for county taxes, shall be one-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." 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 1202 of the Civil Code, 1910, of the State of Georgia, which reads as follows: "The county shall pay the receiver onehalf of what the collector gets for collecting the county tax," is hereby amended by striking out the words "onehalf of what" wherever they occur and inserting in lieu thereof the words "the same compensation;" so that said section as amended should read as follows: 67 "Section 1202. Receiver's pay, etc. The county shall pay the receiver the same compensation the collectors get for collecting the coun ty tax." Sec. 2. Be it further enacted, That all laws and parts of laws in conflict with this Act be and the same are hereby repealed. Approved August 17, 1918. ACT H. EXEMPTIO S. PROPERTY EXEMPT FROM TAXATIO The following described property shall be exempt from taxation, to-wit: All public property, places of religious worship, and places of burial; all institutions of purely public charity; all buildings erected for and used as a college, incorporated academy or other seminary of learning, and also all funds or property held or used as endowment by such colleges, incorporated academies, or seminaries of learning, provided the same is not invested in real estate, and provided further that said exemption shall only apply to such colleges, incorporated academies, or other seminaries of learning as are open to the general public, provided further that all endowments to institutions for white people shall be limited to white people, and all endowments to institutions established for colored people shall be limited to colored people; the real and personal estate of any public library, and that of any other library association used by or connected with such library; all books, 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. 68 Sec. 2. Be it further enacted that all laws and parts of laws in conflict with this Act be and the same are hereby repealed. Approved August 7, 1919. ACT 1. TAXATION, CERTAI FARM PRODUCTS EXEMPT FROM. An Act to put in force the Constitution amendment ratified at the November election in 1912, of Article 7, Section 2, 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 next year after their production, and for other purposes. Section- 1. Be it enacted by the General Assembly of the State of Georgia and it is hereby enacted by the authority of the same, That from and after the passage of this Act, all farm products including baled cotton grown in this State and remaining in the hands of the producer but not longer than for the year next after their production shall be exempt from taxation. Sec. 2. Be it further enacted, That all laws and parts of laws in conflict with this Act, be, and the same are, hereby repealed. ACT J. Section 1. Be it enacted, etc., That from and after the passage of this Act, insolvent lists of Tax Collectors shall alone be allowed by the ordinary, county judge, commissioners of roads and revenues, or other tribunal authorized by law, except grand juries, upon the return of the tax execution, with entry of proper legal officer of UNo Property_" 69 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 Ii. 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 the 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 s~ction the words "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 tax returns, upon receipt by him of any return of lands as herein provided for, to transmit immediately his receipt for such return to the person making same; provided, that the owner of any wild lots or tracts of land through which county lines may run shall be allowed to return said lots or tracts of lands in either 70 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. AME DATORY OF ACT OF SEPTEMBER 28, 1881, AS TO RECORD OF WILD LA D RE- TURNS, NOTIFICATIO OF OW ER, 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 reauire Tax Collectors to notify non-residents or their agents of the amount of taxes due by them, and to provide for the payment of the postage account of the receiver and collector in complying with provisions of this Act. Section 1. Be it enacted by the General Assembly of the 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 28, 1881, be, and the same is hereby so amended as to require the receiver of tax returns to notify nonresidents 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. 71 Sec. 2. Be it further enacted by the authority aforesaid, That if any person shall suffer injury by the failure of the Tax Collectors to do their duty as prescribed in the first section of this Act, the officer so offending shall be liable on his bond to the party so damaged for full damage sustained by the owner of said land, including all costs and expenses of redeeming or recovering his land, or the value of the land not redeemed or recovered. Sec. 3. Be it further enacted by the authority aforesaid, That notice forwarded by due course of mail shall be held and deemed sufficient compliance with the requirements of this Act by the Receiver and Collector. Sec. 4. Be it further enacted by the authority aforesaid, That the Receiver and Collector shall be allowed and paid their respective accounts annually incurred. for postage in carrying out the requirements of this Act upon a sworn account properly audited by the officer or officers having charge of the county finances. Sec. 5. Be it further enacted by the authority aforesaid, That all laws and parts of laws in conflict with this Act be, and the same are, hereby repealed. Approved September 8, 1883. ACT M. An Act to require Tax Collectors of the several counties of this State to record the names of all persons who have not paid their State and county taxes in their respective counties; to prescribe how such records shall be kept and how taxes collected from such persons shall be credited, and for other purposes. Section 1. Be it enacted by the General Assembly of the State of Georgia, That from and after the passage of this Act, it shall be the duty of the Tax Collectors of the several counties of the State, to record in a book kept for the purpose, in alphf\.betical order and by militia districts, the names of all persons who have not paid their taxes, placing opposite the name of such person the a- 72 mount 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 coun ty affairs. Sec. 2. Be it further enacted, That when any tax shall be collected after such record is made, it shall be applied to the oldest tax demand against said person paying the same. Sec. 3. Be it further enacted, That for the service in making said 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 enacted, That all laws and parts of laws in conflict with this Act be, and the same are, hereby repealed. Approved October 15, 1885. ACT N. PAYMENT OF PROFESSIONAL TAX PREREQUISITE TO PRACTICE. (No. 80.) An Act to prohibit the practice of law, medicine and dentistry in this State without having paid the special tax as required by law, to prescribe punishment for the same, and for other purposes. Section 1. Be it enacted by the General Assembly of the State of Georgia, and it is hereby enacted by authority of the same, That from and after the passage of this Act it shall be unlawful for any person or persons in this State to practice the profession of law, medicine, or dentistry or any other profession upon which a special tax is levied 73 by the State and charge for the same without paying said special tax. Sec. 2. Be it further enacted by the authority aforesaid, That if at any time after the passage of this Act it shall be found that a nulla bona entry has, by the proper authority, been entered upon a execution issued by the Tax Collector for any county of the State against any person or persons for said special tax, and that such person or persons have, thereafter, engaged in the practice of any or all of said professions and charged for the same such person or persons shall be deemed guilty of a misdemeanor, and upon conviction shall be punished as prescribed in Section 1039 of the third volume of the Code of 1895. Sec. 3. Be it further enacted by the authority aforesaid, That if at any time after the passage of this Act it shall be found that nulla bona entry has, by pioper authority, been entered upon an execution issued by the Tax Collector of any county of this State against any person or persons for any special tax, such person or persons shall not then be allowed or entitled to have or collect any fees or charges whatever for their services rendered after the entry of such nulla bona; Provided, however, that if, at any time, after the said entry of nulla bona has been made, the said person or persons whom said execution issues against shall pay said tax in full with all interests and costs accrued thereon, they shall then (after such payment) be allowed and entitled to collect any fees and charges due them, as though they had never defaulted in the payment of said taxes. Sec. 4. Be it further enacted by the authority aforesaid, That all laws and parts of laws in conflict with this Act be, and the same are, hereby repealed. Approved December 22, 1896. 74 ACT O. TAX COLLECTORS TO MAKE MO THLY REPORTS A D PAYMENTS. (No. 70.) An Act to require the Tax Collectors of this State to make montWy 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 montWy statements in duplicate, under oath, of all taxes, both State and county, collected by them, one copy to be filed with the Comptroller-General and one to be filed with the ordinaries of their respective counties, or such other officer as may have supervision of the revenue of their counties. Sec. 2. Be it further enacted, That the first montWy statement to be made under and by virtue of the provisions of this Act shall be made on the first Monday in October, eighteen hundred and ninety-seven (1897), and on the first Monday in October in all succeeding years, and to include therein all taxes collected for and during that fiscal year, and then to be made monthly thereafter on the first Monday in each month, until the Tax Collectors have made a final settlement with the State and county for that fiscal year. Sec. 3. Be it further enacted, That the Tax Collectors of this State, when they make their montWy statements, as provided for in the foregoing sections of this Act, after deducting their commissions on the amount included in their monthly statements, pay into the State treasury, or such banks as are designated by the Governor as State depositories, the hundreds of dollars of the State's part of the amount in said statements, leaving the fractions of 75 hundreds dollars on hand, and which will constitute the first item in the next month's statement; they shall also, at the same time, after deducting their commissions for collecting the county's part of the taxes, pay into the county treasury the hundreds of dollars of the county's part of the amount in said statement, leaving the fraction of hundred dollars on hand, and which will constitute the second item in the next month's statement. Sec. 4. Be it further enacted, That any Tax Collector who shall fail or refuse to make the monthly statements, and to make monthly payment to the 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. 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 calIon such person to make return for taxation all of his stock in trade at its face market value, and 76 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 assess and determine the same, and the taxes shall be computed thereon at the rate of assessment of the State and county, and if the county tax has not been fixed for the current year, then the county 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 carryon 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. ACT Q. FOR COLLECTION OF TAXES PAST DUE TO STATE, COUNTIES A D MUNICIPALITIES. Section 1. Be it enacted by the General Assembly of the State of Georgia, and it is hereby enacted by authority of the same, That when the owner of property has omitted to return the same for taxation at the time and for the years the return should have been made, such owner is now required to do so for each year he is delinquent, said return to be made under the same laws, rules and regulations as existed during the year in default. 77 Sec. 3. Be it further enacted, That when the omitted property is of that class which should have been returned to the Tax Receiver of the county, the said Tax Receiver shall NOTIFY IN WRITING such delinquent requiring that he shall make return thereof within twenty days. Sec. 5. Be it further enacted, That if the delinquent, as provided under Section 3 of this Act, refuses to return his property after notice given him it shall be the duty of the Tax Receiver to assess such property for taxation from the best information he can obtain as to its value for the years in default AND NOTIFY SUCH DELINQUENT of the valuation which shall be final, unless the 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 assessed. Sec. 8. Be it further enacted, That all laws and parts of laws in conflict with this Act be, and the same are, hereby repealed. Approved August 15, 1908. ACT R. TAX COLLECTORS, DUTIES AND LIABILITIES OF ( o. 84.) An Act to amend Section 98 of the Code of 1895 (volume 1), which fixes the terms of office of county officers so as to add a proviso to said section requiring Tax Collectors to complete the collection of State and county taxes for the years for which they have been elected and for which they have given bond, and to fix and determine the duties and liabilities of the outgoing and incoming Tax Collectors and for other purposes. 78 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 collec- tion of which he has given bond; the incoming collector being charged and responsible only with the collection of the taxes due for the years for which he is chosen and bonded." Sec. 112, Code of 1910. . Sec. 2. Be it further enacted by the authority aforesaid, That all laws and parts of laws in conflict with this Act be, and the same are, hereby repealed. Approved December 20, 1898. ACT S. An Act to amend Section 1642 of the Code of 1895, by adding after word "solicitors" in fourth line of said section the words, "and fire insurance agents or solicitors, " and for other purposes. Section 1. Be it enacted by the General Assembly of the State of Georgia, and it is hereby enacted by authority of the same, That from and after the passage of this Act, Section 1643, Volume 1, Code of 1895, be and the same is 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 ang fire insurance agents or solicitors, and peddle in the State without first obtaining a license therefor from the 79 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 A D DISABLED CO FEDERATE 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 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 Or- dinaries, 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 demand- ed 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. PE SIO ERS MAY PRACTICE MEDICI E WITHOUT BEING TAXED. Confederate soldiers who are on (he indigent pension roll of this -State, and who are otherwise, under the laws 80 of Georgia, entitled to practice medicine, are authorized to practice their profession without being subject to any tax thereof. Acts of 1899, page 99. Section 995, Code of 1910. ACT. V. EXEMPTI G DISABLED OR I DIGE T 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 of this State, may peddle or conduct business in any town, city, county, or counties thereof without paying license for the privilege of so doing; and a certificate from the ordinary of any county, stating the fact of his being such disabled or indigent Confederate soldier, or soldier of the Seminole, Creek or Cherokee Indian war, or Mexican war, or Spanish American war or late European war, or blind person, who is a resident of the State, shall be sufficient proof. Provided, that this section shall not authorize peddling or dealing in ardent or intoxicating drinks, or running a billiard, pool, or other table of like character, or dealing on futures, or peddling stoves or clocks, or carrying on the business of a pawnbroker or auctioneer or dealing in lightning rods. And, provided further, that the privilege hereby granted shall not be transferred to or used by any other person. Approved August 18, 1919. EXEMPTIONS FROM SPECIFIC A D OCCUPATION TAXES. Code Section 994. Blind persons, persons with one arm or one leg, and all other persons having lost a limb or limbs, or deformed by nature, so as to render them unfit for manual labor, relieved by the proviso in Par. 1, Section 917, from the payment of taxes designated in that para- 81 graph, 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 carryon said business and make and file an affidavit setting forth the facts that he is entitled to such exemptions, and that he is the proprietor and owner of the business he proposes to conduct, and is conducting the same for himself and not for others. NOTE: The exemptions conferred cover the following taxes, as levied by the General Tax Act of 1921, now in effect: Par. 52, Bowling alleys, etc.; Par. 53, Skating rinks; Par. 89, Peddlers. ACT "w" AUG.-1917. SPECIAL NOTICE TO TAX COLLECTORS. The following Act approved August 20, 1917, fixes the date on which executions shall issue; requires the payment of interest by delinquent tax-payers from the 20th of December; requires Tax Collectors to make monthly reports of delinquent tax-payers, and amount of interest collected by them. It also imposes SEVERE PE ALTIES upon Tax Collectors for failure to comply with the law, A D GIVES THE COMPTROLLER-GE ERAL 0 DISCRETION TO REMIT THESE PENALTIES. I suggest, therefore, that you read carefully this Act and follow STRICTLY EVERY PROVISIO 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 the time when the several Tax Collectors of this State 82 - shall make final settlements with the State and County; and for other purposes. Section 1. Be it enacted by the General Assembly of the State of Georgia, and it is hereby enacted by authority of the same, That from and after the passage of this Act all taxes due the State or any county thereof remaining unpaid on December 20th in each year shall bear interest at the rate of seven per cent. per annum from said date, and the several Tax Collectors of this 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 oj State taxes and the amount oj 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, jurnish to said officers a report showing the amount oj State tax collected and the amount oj county taxes collected jrom December 20th to the date oj rendering such report, and also the amount oj interest collected jrom said delinquent defaulting tax-payers. Sec. 3. Be it further enacted by the authority aforesaid, That from and after the passage of this Act the several Tax Collectors of this State shall keep a record showing the amount of interest collected from delinquent or defaulting 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 makejinal settlements with both the State and County within jour months jrom December 20th of the year in which said taxes become due, and upon failure of any such Tax Collector to make such final settlement within the time, such Tax Collector shall forfeit one-fourth of his commission unless some good and sufficient 83 reason be given rendering the making of such final settlement impossible. Sec. 5. Be it further enacted by the authority aforesaid, That all interest so collected by the several Tax Collectors of this State shall be by them paid to the State 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 with this Act be and the same are hereby repealed. Approved August 20, 1917. CODE. The following sections of the Code are appended for your information and guidance in the discharge of your duties, to-wit: Section 1014. In 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. 84 Sec. 1143. The person holding such property, or to whom such conveyance may be made, is liable for such taxes, and the property also, wherever found, no matter in whose possession it may be. Sec. 1101. Mistakes, how corrected. If a receiver makes a mistake in his digest, it is the duty of the ComptrollerGeneral, with the sanction of the Governor, to correct such mistakes by making the necessary entries in the digest furnished the Comptroller, and must in writing notify the ordinary and the tax collector of the county from which such digest comes, of such mistakes 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 rellching 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, unles 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 fQr default at the time the ordinary allows his insolvent list; provided, that said tax-payer shows to such ordinary, by satisfactory evidence 85 that either from providential or other good cause he had not an opportunity to make his return to the receiver of tax-remrns, 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 ordinar , in cases set forth in Sections 1108 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, real or personal, in a county, except vacant or wild lands, that to the satisfaction of the collector is not returned by any person and he does not know the owner, and the same has not been assessed by the receiver, it is such collector's duty to assess and double tax such property, describing it particularly. Sec. 1112. All persons who give in property for persons non-resident in the State shall be personally liable for the taxes, as well as the principal-and his property. Sec. 1118. Insolvent lists of tax collectors shall alone be allowed by the ordinary, county judge, commissioners of roads and revenues, or other tribunals authorized by law, except grand juries, upon a return of the tax execution with entry of proper legal officers of" 0 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 6. fas. have been placed for collection shall make oath that he has made every effort in his power to collect the same, and that he verily believes the tax-payers on said list have no property out of which the tax can be collected. Sec. 1120.. The ordinary, in making out such lists, shall be required to state how much is allowed the collector 86 on account of State tax, and how much is allowed on the county tax. Sec. 1127. It is the duty of the collector to examine the digest of the receiver, and if he knows of any defaulter not entered to make a schedule of such in the same manner as done by the receiver, and of any other that he may then or afterwards learn, and of their property, and assess and double tax in the same manner as receiver is allowed to do-one copy of which shall be furnished to the Comptroller-General to add to the digest in his office, another to the receiver, who shall likewise cOl-rect his digest. 2. 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 courthouse, and there to attend during the time for collection, as required by the receiver. 7. To publish at the door of the court-house for thirty days his insolvent lists, including the taxes of each person thereon; to furnish election managers of the county list of all persons who have not paid their taxes. 8. To pay the receiver his commission upon the production of the Comptroller-General's receipt for his di- ff'{ gests, 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 ComptrollerGeneral. 10. To perform all other duties that the law requires, and which necessarily, under the law, appertain to his office. 11. To issue executions against all tax defaulters in this State, who are residents of the counties in which said tax-collectors are holding offices, for any and every year preceding and including the years for wp.ich they are elected, and to collect the tax due from said defaulters, and pay over the same to the proper authorities. Under Section 1155, it is made the duty of tax-collectors, where no property can be found on which to levy an execution, to make an entry on the execution, to that effect, and then to issue a summons of garnishment against any person indebted to the defendant, etc. WHE SPECIAL TAXES ARE DUE. All specific taxes imposed by the General Tax Act are due and must be paid in full on the first day of January of each fiscal year, or at the time of commencing to do business. Owing to the fact that these special taxes are levied at the time and by the same Act imposing a tax ad valorem, a great many persons think that such taxes are not due until such ad valorem tax is collected; such, however, is not the case; the section above referred to requires same to be paid "at time of commencing to do the business specified in said paragraphs," or on the first day of January of each year. . In giving your receipts, therefore, for such special taxes, you will give the same for a period embracing the fiscal year for which levied, viz: from January to January, and 88 in collecting the same you will require such taxes to be paid in full at the time of commencing to do the business taxed. WHEN PAID INTO THE TREASURY. This office is put to great trouble and inconvenience by collectors sometimes making remittances of these taxes and afterwards forwarding quarterly reports, and again by making reports 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. 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 col- 89 leeting 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 T-ax Act, requiring all persons specifically taxed by said Act, to go before the ordinary of the county on which they desire to do business and register their names and business, and pay their taxes to the Tax Collector before commencing to do said business. The law makes it the duty of the ordinary to notify the ComptrollerGeneral and the tax-collector immediately of the names of all persons so registered by him. CONCLUSION. I am aware of the fact that the law imposes a heavy burden upon you in the collection of these special taxes and many are the points that will be made to you by parties liable in order to avoid the payment thereof; but your duty is plain, and can be performed; be governed by the law, and when you are in doubt as to law, write to this office, and I will cheerfully give you all the information you desire. Blank forms on 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. 90 !J L..: