Instructions to the tax collectors of Georgia, 1930-1931

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INSTRUCTIONS

TO THE

T AX COLLECTORS

OF
GEORGIA

ISSUED BY

I

. B. HARRI 0 , COll1ptroller-General
FOR THE

YEARS 1930-1931

I TEIN PRINTING COMPANY Atlanta, C.eorgia

I .STRUCTIO S
-TO-
T AX COLLECTORS
READ CAREF LLY A D OFTE
Comptroller-General's office, Atlanta, Ga., Jan. 1, 1930.
To the",Tax-Collectors of the tate of Georgia: In accordance with the order of His Excellency the
Governor, found on the preceding page, you are hereby directed to collect an ad valorem tax of 4.92 mills upon the taxable value of all property ubject to taxation in your re pective countie for general purpo e ; al 0 a tax of .08 of a mill for a inking fund; this is 5 mills for all purposes for 1930 and 1931.
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 115.)
I will advise you, as oon as pos ible, 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.
3

POLL TAX
The Poll Tax must be sent to the State Trea urer.
The poll tax will be charged to you here, and will be settled by placing to your credit the amount of commi ion of Receiver and Collector on poll, the in 01vent poll including error in poll and defaulter relieved of poll. You will onl pay the net poll tax to the tate Treasurer. In order to arrive at thi , you mu t subtract the in olvent list, i. e., in olvent poll , errors in poll , and defaulter relieved of poll -from the total tax, then calculate your commi ion on the remainder. The manner of arriving at your commi sions 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 dige t is to the entire commission, so is the net polls to the answer, which is your entire commission on poll. You will then take the Receiver' commission found on his receipt and the insolvent polls and add the three amounts together. Then subtract thi sum from the total poll tax, and you have the net amount to be paid the tate Trea urer.

FORM FOR GETT G T POLL TAX

Dr.

r.

Poll tax whole amount on dige L __$1,280.00

Poll collected by me not on dige L 86.00

CREDIT

Receiver s commis ion on polls

(see receipt paid receiver) _

Insolvent polls, error, etc.

_

Collector's commis ions on polls

(after deducting insolvent list

of polls)

_

Amount of net poll tax

_

75.06 156.60
72.00 1,062.34

$1,366.00 $1,366.00 Foreigners not naturalized must pay poll tax.
4

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 m.akes it the dutY of Tax-Collectors to ascertain what property, polls and professions have not been returned to the Tax-Receivers of their counties and to assess and double tax all such for each year in which they are found to be in default.

PROFESSIO

D OFFICIALS

Under the head Professions are included practitioners of law, medicine, osteopathy, chiropractic, dentistry, veterinary surgeons, opticians, masseurs, public accountants, adjusters of fire loss, embalmers, civil engineers, and mechanical, hydrostatics or electrical engineers. The tax on each person engaged in 'the profession named is $15.00. See Par. 3.

Under the head of Official 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 official i $~5.00. See Par. 4.

I am sati fied that thi law has not been rigidly and trictly enforced in the pa t by many Tax-Collectors, and for this rea on I de ire to call your special attention to it. For the law on thi ubject, ee ct" , in the e in tructions, Par. 3 and Par. 4.

CO TY T X 0 RAILROAD
By an Act of the General As embly, approved October 1, 1889, all incorporated railroads in Georgia

5

are required to return all their property located in the several counties and towns of this State to the Comptroller-General for county and city taxation, and all telegraph, telephone, expres 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 chool District taxes mu t be paid by said corporations to the Tax-Collector of the county in which they are located by December ~Oth. tatements of amounts due by each corporation will be furnished Tax-Collector by me, and the Tax-Collector is required to notify me promptly of the failure of any of said corporations to pay the tax by the time required by law. Tax-Collectors have nothing to do with the collection'of these taxes after fi. fas. are issued by the COlllptroller-General against those in default. This is the duty of the Sheriffs.
In calculating commi sion on the e taxes, you are required to add the amount of the statement furni hed you by the Comptroller-General to the aggregate amount of taxe on the dige t furni hed you by the tax receiver, and compute yow' commissions according to the percentages fixed by ection 1~34 of the Code, viz., 6% on the first $1,000, tc. ee Reed, T. C. v . Glynn Co., 145 Ga., p. 881.
TR lENT PROPERTY T XED
By an Act of the Legi latme "tran j nt per on' who shall temporarily locate in an county of thi tate for the purpose of elling or di posing of goods, guano, ware , merchandi e, live stock, or any other article of value" are made taxable on their property j list as if it were permanently located in thi tate' and it is made the duty of all Tax-Collector to require the payment of taxe on said property. (ee Act P,' in thi book.)
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REMEMBER.
. Collectors GET 0 COMMISSIO SO THE IN-
SOLVE T LIST, and the receivers get no commissions on the default list. (ee Code 1910, ection 1014.)
LEVY.
There is no property exempt from levy and sale for taxes. (See Act' C," hereinafter given.)
TIME TO SETTLE.
The Legislature empowers and requires me to cause the taxes to be collected and paid into the State Treasury by the 20th of April; and upon failure of any TaxCollector to do so, it i made my duty to issue fl. fas. against each and every collector who has failed to settle his account (See Act "",," passed Augu t 1917, forfeiting one-fourth of your commission), and to place said fl. fas. in the hands of an officer for collection. I shall therefore obey the law' and it is strictly enjoined upon you to gi, e the public the notice required by Sec. 1211 of the Code Paragraph 6, at a early a day as practicable, in order that the people may have ample opportunity to pay their taxe , so that you can settle your account with thi office at the time required by law. Tax'e are a nece ity, and mu t be paid, and it is much easier to collect them before than after December. The law require the payment of taxe before any other debt. (ee Code, Sec. 1140.) I therefore urge upon you the n ce ity of 0 arranging your dates and appointment that you may be able to collect the taxes dtu'ing the months of September, October and November, 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 prom.ptly made.
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Fl. FAS.
You are compelled to place your fi. fa ., when issued, in the hands of the officer provided in ections 1161 and 1165 of Code of 1910. ection 1162 of ode tates the amount of your fee for i uing the arne, and provides the manner of payment for so doing. The ct of December 6, 1879, points out the fee of heriff or any other collecting officer, for collecting tax fi. fas.
You are also required by the Act of October 17, 1885, to is lie your fi. fa . on the 20th day of December again_st all delinquent or defaulting taxpayers in your county, and place them in the hand 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. ( ee Acts marked "E" and "F.")
Executions for taxes bear intere t from date fixed by law for is uing same. (ee Act appro, ed August, 1917.)
nder and by authority of an Act approved February 24, 1877, you can point out property upon which to levy fi. fa . in certain ca e. (ee Act marked' D' .)
ALE OF WILD LAi"\TD
You will have to be very careful in your dealing with thi cla of property, and in order that you may not make a mi take I will point out to ou in a few word the law governing uch ale. Ther are two cla e of wild land-the returned and the unreturned; and while, a a general thing, you will not have much trouble with the fu t cla ,yet sometime there ari e ca es where this officer has been called upon to top the ale of such lands where a manifest inju tice to the honest claimant of such lands was about to be committed. For in tance, two or more partie return the arne lot of land; one pays the taxe due thereon and the other refuse or fail to pay the tax due. You
8

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.
~nd. Said lands must be advertised I ETY days before selling the same. .
3rd. You must attend the sale of these lands, and whenever a citizen claims that a lot is erroneously advertised, it is your duty to stop all proceedings until the matter can be investigated. I will send you blank forms for itemized reports of your sales, and when these are forwarded to this office, the taxes due the State must accompany them. The State has a prior lien upon the proceeds of such sales for her taxes, and this amount must be paid before any other claim is settled.
Each lot sold can only be required to bear its own cost, and in no event can I permit the cost taken from the proceeds of the sale of 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 ~ ou may fully understand your duty and govern yourself accordingly.
The law is plain and simple, and if obeyed, will save you and the sheriffs a vast amount of trouble, and this office a great deal of annoyance and letterwriting. (See Acts marked "K" and "L".)
9

PROFESSIO AL TAX
I de ire to call special attention also to the law requiring the payment of professional taxes imposed upon practitioner of law, medicine or dentistry, or any other profession upon which a special tax is levied by the tate, and charging for their service without paying said special tax.
Read this law carefully and inform all per ons intere ted a to its provi ions and see that the taxe 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 dige t are collected. (See Act "N".)

TAX-COLLECTOR'S FI AL SETTLEME T FOR THE YEAR 1930.

On final ettlement each collector should prepare and end up a final ettlement of his accolmt in accordance with the following form, giving in the credit column, in the item "General Tax Paid Trea urer, ' the date, number and amount of each r ceipt on aid tax from this ollic :

____________________________Tax-Collector of

County,

in account with the tate of Georgia for the year 1930.

Dr.

To General Tax (including pro-

fession )

$10,000.00

Poll Tax_________________________________ 1;l~5.00

General Tax collected not on dige Coo________________________

15.00

Poll Tax collected not on dige L________________________________

30.00- 1l,~70.00

10

Cr.

By Receiver's commi sions__..__._ $247.50

Collector's commis ions ._ 251.25

Insolvent General Tax .. _

2.25

Errors in Digest General Tax__

7.55

Defaulters relieved GeneralTax 3.45

Errors in Poll

_._._ __ _

5.00

Defaulters relieved polls _ 15.00

Insolvent Poll

. ._

17.00

et Poll paid tate Trea-

surer . .._._. __._. .__.____ 1,011.00

General Tax paid Treasurer.__ 7,000.00 General Tax paid Treasurer 2,710.00-$11,270.00

This statement show your final settlement with thi office, and should be made out as plainly and as neatly as pos ible; it is an office paper, and, therefore, should be free from blur and era ure , and houJd not be u ed until you are ready to make ~ our final ettle.: ment, when you can fill out the item properly. Be careful, in giving yourself credit on thi ettlement, not to mix up your receipt (from thi office) of general
tax paid with the receipts of pecial taxe collected bJ you under special in truction from thi office.

FORM FOR I J OLVE T LI T.

I also give J'ou a form for makin a out in olvent Ii t. The OrdinarJ or CountJ' ommi ioner are required to mak thi Ii t out, but it i well enouah fry u to know how it hould be done. You will ob erve that it corre pond with the form for final ettl ment.

State of Georgia.

.. ._ _ _

County,

Court of. ....__.. . .

_

pon examining the list of in olvent taxpaJ ers, made out from fi. fa . returned "nulla bona' ( e Act "H"), error in dige t, and list of defaulter relieved, ub-

11

mitted by Syms Stockwell, Tax-Collector for said county, for year 1918', and it appearing to the Court that the same is correct and true, it is therefore ordered that the said Syms tockwell, Tax-Collector as aforesaid, be, and he is, hereby allowed the following sums a 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)______ ~9.00

Defaulters relieved-polls (fourteen dollars)______ 14.00

In olvent list-including professions, wild lands

and general tax (twenty-seven 15-100 dollars) ~7.15

Errors in digest-general tax (thirty-four 35-100

dollar ) __

34.35

Defaulters relieved-general tax (twenty-five 15-100 dollars)______________________________________________________ ~5.15

Also, the further sum of ixty-five dollars and twenty-
five cents be, and is, hereby allowed the said Syms Stockwell as insolvent list, errors, etc., on the ~ounty tax for said year.

Given under my hand and official seal this December ~O, 1930.

I SOL E T TAXE
The law contemplate that the taxes embraced in the in olvent Ii t, and for which the ollector has received credit, hould be collected by the Ordinary of th COlmt or County ommi ioner, if countie have uch ( ee Code ection 1l~1), but in many in tances the Collectors collect and pay over thi tax as the agent, I suppa e, of the Ordinary. Thi however is not authorized by law. Ordinaries or County Commis~ sioners, as the case may be, are hereby in tructed that a tatement should invariably accompany the payment of all insolvent taxes into the treasury, showing thi fact, and a corre ponding report hould be sent to thi office.
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FORMS
Blank forms for insolvent list, ascertaining net poll tax, final statement and others will be sent out from this office, and must be used by Collectors. When you need a form of any kind, write to me for it, and I will send it to you rather than have you make them out on your own forms. This will save much work in this office.
TAX-COLLECTOR M T MAKE MO THLY
REPORTS A D ETTLEME 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 IDonthly reports induplicate, beginning on the first Monday in October, 1897, one to be furnished to the Comptroller-General and one to the ordinary or County Commi sioners of their respective counties, or such other officer as may have the supervi ion of the revenues of their counties. Blank forms on which to make reports will be sent you. At the time of making these montWy statements, TaxCollectors 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 taxes to the County Treasurer. Any failure to make these returns and settlements forfeits the Collector's commissions. (See Act marked "0".)
TIME A D 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
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time fixed by law-"that the people are hard pressed and money scarce"-is an evidence of the correctness of the law. We are essentially a farming people, and our produce is generally ready for the market during the months of September, October and November, and the best time to collect the taxes is when 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 ( ee Act "R", ection 16), or show orne providential cau e why you cannot do o. Otherwise I shall issue fi. fas. with penalty attached, as required by ection 1187 of the Code, and enforced penalty impo ed by Act of August !lO, 1917.
The law requiring Tax-Collectors to make schedules of all defaulters failing to make returns to the Tax-Receivers, and furnish the Comptroller-General and Ordinary of their cOlmty with one copy, will be rigidly enforced, and I would suggest that you read this law carefully. See Section 1127 of Code.
All papers necessary to a settlement of your tax account must be sent to this office, and must be made out on the forms ent 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-taxe , mu t be sent to State Treasurer, advising him what amount is general taxes and what poll taxes.
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 retmns, 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 TaxCollector.
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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,
W. B. HARRISO Comptroller-General.
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ACT A
GENERAL TAX ACT
1930-1931
An Act to annually, in addition to the ad valorem on real and personal property as now required by law, levy and collect a tax for the support of the State government and public institutions; for educational purposes in instructing children in the elementary br3lnches of ~n 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 method 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 Effective Jan. of the State of Georgia, that the terms and provisions 1. 1930. of this Act shall not take effect and become operative until January 1, 1930, and shall continue thereafter.
Section 2. Be it further enacted by the authority ~~~~~~d aforesaid, that in addition to the ad valorem tax on taxes. real estate and personal property, as required by the Constitution and now provided for by law, the following specific and occupation taxes snaIl be levied and collected each year after the passage of this Act,
17

Federal census aIlIllied.

beginning in 19~8. 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.

Poll tax.

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 retu'rn of property for

taxation a poll tax of ($1.00) one dollar, which shall

be for educational purpose in instructing children in

the elementary branches of an English education only.

~:hna.Il~~~o~;, Provided, this shall not be demanded for blind per-

fdeidsaebraletedvOeto-n- sons, nor crippled, maimed, or disabled Confederate evroatninsg. non- veterans relieved of such taxes under and by aufemales. thority 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.

Ad valorem tax for sinking fund to retire bonds. Additional ad valorem tax to meet aIl1>roIlriations.

Paragraph~. 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 $100,000.00 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:, matturing 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 ComptrollerGeneral, shan also levy and assess such additional rate of tax on the taxable property of this State as

18

may be necessary to meet the 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 Con- Limit.
stitution of this State.

Paragraph 3. Professions. practitioner of law, medicine,

Upon each osteopathy,

and every chiroprac-

Ptarxo.fessional

tic, 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 license 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, busi-

nesses, or occupations enumerated above, which shall

be returned to the Tax-Receiver of the county of his

residence by any person engaged therein on the first

day of January, and entered by the receiver on the

digest of the county.

Paragraph 4. Officials. Upon the president of Presidents.

each

express,

telegraph,

telephone,

railroad,

street-

etc.. ot corporations.

railroad, steamboat or navigation company, electric

light, gas company, water company, sleeping-car

company, palace-car company, building and loan as-

sociation, and investment and loan company, doing

business in this State, $25.00. Provided, said tax shall

not apply to local building lind loan associations fos-

tered 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 para-

graph does the general

not reside agent, sup

einr.mthteisn

State dent,

, then or oth

in er

each case person or

PlOroCY~\isb0Uaisldti0ng

official in charge of the business of such companies, ~ocPa~ons.

residing in this State, shall be required to pay the tax

of $25.00 hereby imposed; and no municipal cor-

poration, or county authorities shall levy or collect an

additional tax on the officials enumerated above,

19

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.

Advertising business. Bill boards.

Paragraph 5. Advertising. Upon each person, firm, or corporation conducting 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, one dollar ($1.00) 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 TaxCollector of said county as required by law, and in case of any increase of advertising said ordinary shall in each instance be notified as to the number of locations.

Collecting. commercial andmercantile agencies.

Paragraph 6. Agencies, Collecting, Commercial,
and Mercantile. Upon each person, firm, or corporation engaged in business as a collecting, commercial, mercantile, or any other agency of like character, $~OO.OO in every county in the State where they have an office or branch office. Provided, that any attorney at law, or firm of lawyers, opening a collection agency, and who shall employ solicitors and collec-
tors, or who shall advertise as collectors or as a collecting agency, shall be liable for said tax regardless of having paid their regular professional tax.

Detective agencies.

Paragraph 7. Agencies, Detective. Upon each person, firm, or corporation operating a detective agency or doing detective work for hire or compensation, for each office esta.blished in this State, in or

20

near cities or towns of ~5,000 or more inhabitants, $~OO.OO; in or near cities or towns from 10,000 to ~5,000 inhabitants, $50.00; and in or near cities or towns of less than 10,000 inhabitants, $~5.00.

Paragraph 8.

Amusement Parks.

Upon

each

per-

Amusement Darks.

son, firm, or corporation running, leasing, or operating

an amusement park, other than baseball, football,

or bicycle parks, hereinafter mentioned, where two

or more amusement devices, resorts or attractions

are operat~d, and an admission fee is charged for any

one or more of the exhibits, resorts, or attractions,

$~50.00. Provided, this paragraph shall not be con-

strued to exempt or relieve any individual device,

resort, amusement, or attraction located in said park

from paying any specific or licen'se tax herein im-

posed.

Paragraph 9. Athletic Clubs. Upon every athletic ~t~etl~ club, and upon every association or person giving C u s. e c.
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 charged is $1.50 and over, $~OO.OO for each exhibition. That the tax herein provided for shall be paid to the taxcollector of the county before opening the doors for any of said exhibitions.

Paragraph 10. Auctioneers. Upon each and every Auctioneers
auctioneer selling by auction in this State jewelry, junk, furniture and household goods, live stock, farm implements and produce, and real estate, $100.00 in each county in which he conducts said business. Provided that this section shall not apply to sheriffs and the parties acting as auctioneers for executors, ad- ExceDt1ons. ministrators, guardians, and commissioners conducting sales by virtue of the order of any court of this State. Provided that the foregoing provisions shall not apply to auctioneers of tobacco or other farm

21

Automobile and truck dealers. Dealers in used cars.

products, nor to attorneys at law conducting sales under power of sale, or other legal sale for their clients.
Paragraph 11. 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 ~O,OOO, $~5.00; in each county with a population of between ~O,OOO 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, $~~O.OO; in each county with a population exceeding 150,000, $~75.00. Provided, however, that nothing in this act shall conflict with the provisions fixing a license upon exclusive dealers in used cars. Such dealer, agent or solicitor selling or offering for sale automobiles or trucks at retail shall be required to pay one license fee only in each county, so as to provide that all persons soliciting orders, or selling automobiles or trucks at retail, shall pay a license to become a dealer or agent, and such license shall entitle such dealer to sell any 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 said license is paid; any dealer having paid such tax to be allowed any number of employees for the purpose of selling cars within the county wherein such tax has been paid. The service-station under this paragraph includes work done only on the makes of cars sold by the dealer under this tax.
Paragra,ph 1~. 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

22

a population of less than ~O,OOO, $~5.00; in each county with a population of over ~O,OOO and not over 50,000, $50.00; in each county with a population ex-
ceeding 50,000, $100.00.

Paragraph 13.

Automobile

Tires

or

Accessories

Wholesale dealers in

(Wholesale).

Upon

every

wholesale

dealer

in

auto-

automobile tires or

mobile tires or automobile accessories of any kind accessories.

whatsoever, the sum of $100.00 for each place of

business.

Paragraph 14. Automobile Tire or Acce sories iRnettair,eils.deetacl.ers (Retail). Upon every retail dealer in automobile tires or automobile accessories of any kind whatsoever, the sum of $10.00 for each place of business.

Paragraph 15. Automobile Assembling-Plants. ~~~~~e Upon every agent or representative of any foreign or plants.
non-resident corporation, said agent or representative having an office in thi State, operating an auto-
mobile as embling-plant, $300.00 in each county.

Paragraph 16. utomobile Truck As embling- t~~Yrm~~~b_. Plants. pon each per on, fum, or corporation oper- ling plants. ating an automobile truck as embling-plant, $300.00 in each county.

Paragraph 17. Automobile Garages. Upon each Garages.
person, firm or corporation carrying on the busines of operating garages, either for storage or repairing automobiles, in cities of more than 35 000 inhabitants, $75.00; in cities between ~O,OOO and 35,000 inhabitants, $50.00; in citie between 10,000 and ~O,OOO inhabitant , $~5.00; in cities and towns of 1,000 to 10,000 inhabitants, $15.00; in cities and towns of
less than 1,000 inhabitant, $5.00; and person operating such garages within one mile of the limits of all incorporated cities, $5.00.

Paragraph each person,

18. fum

,AourtocmoorpboilreatPIOanrkionpge-rPaltam.cegs

.

wh Uapt

o'n IS

Parking places.

commonly known as automobile parking-places, aid

parking-place.s being located on vacant lots, in cities

or towns with a population of 50,000 or more inhabi-
tants, $50.00; cities or towns of ~5,000 to 50,000, $~5.00; in cities or towns with a population of less than ~5,000 inhabitants, $15.00, for each location
where cars are parked for hire.

Awning and Paragraph 19. Awning and Tent Makers. Upon tent makers all awning and tent makers, $15.00 in each county.

Tables tor games

Paragraph ~O. 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, the State and County license fee on and after October 1st, 1929, shall be at the rate of $100.00 for each place of business operating not exceeding six tables, and addition thereto, $50.00 for each table operated in excess of six tables. Said license fees shall be paid semi-annually, beginning October 1st, 19~9, in advance before the beginning of operation.

Ball and

Paragraph ~l. Ball and other Parks. Upon each

racing parks. person, firm, or corporation owning, leasing, or oper-

ating 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 cities

of more than 50,000 inhabitants, or within five miles

thereof, $~OO.OO; in cities with ~O,OOO to 50,000 in-

habitants, or within five miles thereof, $100.00; in

cities with 10,000 to ~O,OOO inhabitants, or within five

miles thereof, $50.00; in cities or towns of less than 10,006 inhabitants, or within five miles thereof, $~O.OO.

Provided that this tax shall apply only to those parks

and places wherein profession'al games are played

or professional contests are held.

Barbershops.

Paragraph ~~. Barber-shops. Upon every barbershop the sum of $5.00 for each chair in use, except that in cities or towns of less than 5,000 inhabitants the amount shall be $~.50 for each chair in use.

24

Paragraph ~3. Barber Supplies. Upon all agents ~:~~es. for barber supplies, $50.00 for each place of business.
Paragraph ~4. Beauty Parlors. Upon each beauty Po~~:~a.: parlor or shop or manicure shop, in each and every cure shops.
town and city of this State, with a population of fifty thousand (50,000) or more, the sum of $~5.00; and in each town or city of this State, with a population of twenty-five thousand (~5,000) to fifty thousand (50,000), the sum of $15.00; and in each and every town and city of this State, with a population of less than twenty-five thousand (~5,000), the sum of $10.00; -said tax to apply to and to be collected from the owner or operator of each and every such place of business. Provided, that this tax shall not apply to manicure shops operated in connection with barber-
shops.

Paragraph ~5.. Bicycle Dealers. Upon every bi- ~~cle cycle dealer selling or dealing in bicycles, either at ers.
wholesale or retail, for themselves or upon commissions or consignments, $10.00 for each place of business. All unsold bicycles belonging to dealer shall be liable to seizure and sale for payment of such tax.

Paragraph ~6. Bill Distributors. Upon all bill dis- B11l dtstributors and parties engaged in the business for prof- trlbutors.
it in towns or cities, $~5.00; provided, this tax is limited to cities of 15,000 population or more.

Paragraph ~7. Book Agents. Upon each agent or Book agents. canvasser for books, maps, or lithographic prints, in Exceptions.
each county in which he shall do business, $5.00. Provided this shall not apply to bona fide students earning their way through school or college, or to persons selling Bibles only.

Paragraph ~8. Bottlers (Non-resident). Upon each non-resident person, firm, or corporation delivering

Nd~fbv-erretsnigdedent s

for

sale

by

truck

or

trucks

any

carbonated

beverages

~~
beverages.

in this State, $150.00.

25

Stock and bond dealers.

Paragraph 29. Brokers-Stocks and Bond.

pon

each person, firm or corporation dealing in bonds or

stocks, either exclu ively or in connection with other

busine , the urn of 100.00 for each town or city

in which such per on , firms, or corporation maintain

an office.

Real-estate

Paragraph 30. Brokers-Real E tate. pon each

dealers: renting agents.

per on,

firm

or corporation

engaged

in

the

busine

of buying or elling real e tate on commi ion, or as

agent renting real e tate, in citie of 50,000 or more

inhabitant, 50.00; in citie of 25,000 to 50,000 in-

habitants, $30.00; in cities of 10,000 to 25,000 in-

habitants, 0.00; in cities or towns of less than 10,00.0

inhabitants, $15.00. And if such person hall engage

in auctioneering or selling property at public out-

cry or by auction sales, he shall also be liable for and

required to pay the tax required of :real e tate auction-

eers by paragraph 10 of this section, to-wit: $100.00

in each county.

Burglaralarm companies or agents.

Paragraph 31. Burglar-Alarms. pon all burglaralarm companie , or agents therefor, the sum of 25.00 for each agency or place of busine in each county.

Cafes. restaurants.

Paragraph 32. Cafe and Re taurant . pon

lunch-rooms. every per on, firm, or corporation, except hotel , op-

erating any cafe, re taurant, or lunch-room with fifty

or more table, 100.00; twenty-five to fiftJ table, 50.00; ten to twenty-five table, 25.00; five to ten

tables, 10.00; Ie than five table 5.00. Provided,

that four seat or tool at table or counter hall be

con trued on the ame basis as a table.

Sott-drink dealers.

Paragraph 33. Carbonic Acid Ga. Each person, firm, or corporation engaged in the bu ine of manufacturing or vending soft drinks made of or containing carbonic acid ga or any substitute therefor shall pay, as a privilege license to carryon such business, 4 cents on each pound of carbonic acid ga , or any substitute therefor so used. Provided, that bottled drinks on which thi license shall have been paid may

26

be resold in original packages without the payment of 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 Reoorts to amount of carbonic acid ga or other substitute there- g~~tJfI~ller for consumed during the preceding quarter, and such other information as the Comptroller-General may require, verified by affidavit, and shall with the report remit the license herein provided for each pound of carbonic acid O'as or other ubstitute therefor consumed, as shown by the report, and such remittance shall be paid into the State Treasury. If such report or remittance is not made within fifteen days after the end of the calendar quarter, there shall be added to the sum due for uch license for the preceding quarter 10% additional licen e. The tax officials of the State shall have authority to examine the books and papers of anyone engaged in such bu iness, for the purpose of ascertaining the correctness of all reports and remittance. Any person wilfully failing or refu ing to make the reports and remittances herein required shall be guilty of a misdemeanor, and any per on wilfully making a false affidavit a to any report herein required hall be guilty of perjury.

Paragraph each person,

34. fiI'm,

CorarcorOpopreartal"Otend

for Hire. operatmg or

Upon keep-

KeeDIng
automobiles for hire.

ing automobiles for hire, whether in connection with

a garage or not, a tax according to the following

scale, whether in or out ide of the corporate limits of

any city or town, for each automobile so operated

27

in or near cities or towns with les than 1,000 inhabitants, $5.00; in or near cities with 1 000 to 5,000 inhabitants, 10.00; in or near citie or towns with
5,000 to 15,000 inhabitant, $15.00; in or near cities or town with 15,000 to 30,000 inhabitant, ~O.OO; in or near cities or town with 30,000 to 50,000 inhabitants, $~5.00; in or near citie with more than 50,000 inhabitants, 40.00. Provided, that the word
"near," as u ed in thi paragraph, i defined to mean
a distance of three miles of the incorporate limits of any town or city.

Jitney ODerators.

Paragraph 35. Cars operated for hire over fixed routes. Upon every person, firm, or corporation operating automobiles for transportation of passengers upon a regular fixed route, commonly known as jitneys, for a uniform fare, for each five passenger car or less, $15.00; and for each car carrying more than five passengers, $~5.00.

"Drive-it;yourself"
cars.

Paragraph 36. Cars for Hire-"Drive-It-Yourself." Upon each person, firm, or corporation operating or keeping for hire automobiles, commonly known as "Drive-It-Yourself" bu ine , or automobiles without drivers for hire, $150.00 for each place of business. Provided that the tax fixed herein shall not exceed $10.00 for each car operated.

Ooal and coke dealers.

Paragraph 37. Coal and Coke. pon each person, firm, or corporation dealing in either coal or coke, whether for themselves or as agents or as brokers, in
cities of more than 1,000 inhabitants and not more than 10,000, $10.00; in cities of more than 10,000 and not more than ~O,OOO inhabitants, $50.00; in cities of more than ~O,OOO inhabitants, $100.00 for each place of business. Provided, that where this tax is paid by any person, firm, or corporation, he or it shall be
privileged to handle both commodities on the one tax.

Oemetery
COlllPanies.
etc.

Paragraph 38. Cemetery Companies. Upon all cemetery companies, agencies, offices, etc., $100.00 in each county.

28

Raragraph 39. Circuses. lIpon each circus com- ~~=~es. pany or other company or companies giving such ex- etc. hibition beneath or within a canvas enclosure, advertised in prin't or parade in any manner whatsoever as a circus, menagerie, hippodrome (spectacle, or show implying circus) the following tax measured by the number of railroad-cars, automobiles, trucks, or wagons used in transporting said circus-railroad cars, automobiles, trucks and wagons hereinafter referred to as cars. A circus requiring more than 80 cars, $1,000 per day; 40 to 80 cars, $500.00 per day; 20 to 40 cars, $100.00 per day; 10 to 20 cars, $50.00 per day; less than 10 cars, $25.00 per day, for each day it may exhibit in the State of Georgia.
Paragraph 40. Circus Side-Shows. Upon each Side-shows. side-show accompanying a circus company in any county having a town or city of 5,000 population or more, $50.00 per day; and in all other counties, $25.00 per day.
Paragraph 41. Concerts, Shows, and Exhibitions. ~Jil~.:srt;ihi_ Upon all concerts, shows, and exhibitions, charging bitions. an admission, in or near cities of less than five thousand (5,000) inhabitants, $25.00; in or near cities of more than five thousand and not more than twenty thousand inhabitants, $50.00; in or near cities of twenty thousand population and not more than fifty thousand, $75.00; in or near cities of more than fifty thousand population $100.00 for each day. Provided, that this section shall not apply to exhibitions given by local performeI:s, nor to exhibitions the entire proceeds of which are for charitable, benevolent purposes, nor to entertain- Exceptions. ments commonly known as chautauquas. Provided, further, this section shall not apply to histrionic, dramatic, and operatic performances given in regular licensed theaters and opera houses, but upon each such theater 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;
29

ill cities from 10000 to ~5 000 inhabitant $10.00 per month; in citie of over ~5,000 inhabitants 1~.50 per month. Provided that the word 'near," a u ed
in thi ection, hall be defined to mean a di tance of three mile from the incorporate limit of any uch
town or city herein referred to.

Oommercial revortlng agencies.

Paragraph 4~. Commercial Reporting Agencies. pon each per on, firm, or corporation engaged in
the busine of a commercial reporting agency, in
each county in the tate where they have an office or branch office, $1~5.00.

Street carnivals. merrYgo-rounds. etc.

Paragraph 43. treet Carnivals. pon every midway combination of small shows, or street fair or street carnival, the sum of $~5.00 each week or fractional part thereof, for each separate tent, enclosure,
or place where an admission fee i charged or collected, either directly or indirectly, to witnes or hear any performance, or where anything may be exhibited for admi sion or ticket; and upon every merry-go-
round or flying hoI' e accompanying any midway combination, street fair or street carnival, in each city or town in thi tate in which it doe busine s, or in each county where they may operate out ide of the limits of any city or town in thi tate, ~5.00. Provided, that hould the said midway combination, or any of the specified above, be held in connection with county, district, or tate agricultural fair of this State and under the direction of, and within the grounds at the time of holding said fair, the whole amount of said tax for said attraction when 0 held shall be $~5.00 per week or fractional part thereof.

Paragraph 44. Corporations, Domestic: 11 Cor-

porations incorporated under the law of Georgia, and

Domestic Ooroorations.

doing

business

therein,

except

those

that

are

not

or-

ganized for pecuniary gain or profit and those that

neither charge nor contemplate charging the public for

ervices rendered, in addition to all other taxes now

required of them by law, are hereby required to pay

30

each year an annual licen e or occupation tax a pecified in the following cale:
orporation with i ued capital tack not exceeding 10 000 10.00.
orporation with is ued capital tack over 10,000, and not over 25,000, 30.00.
Corporation with i ued capital tack over 25 000, and not oy l' 75,000, 75.00.
Corporation with is ued capital tack over $75,000 and not over. 100,000, 100.00.
Corporation with i ued capital tack over 100,000, and not a er $300 000, 200.00.
Corporations with is ued capital tack over $300,000, and not over $500,000, $250.00.
orporations with issued capital stock over $500,000, and not over $750,000, $300.00.
Corporations with is ued capital tack over $750,000, and not over $1 000,000, $500.00.
Corporation with issued capital stock over $1,000000, and not over $2,000,000, $750.00.
Corporation with i ued capital stock over $2,000,000 and not over $4,000,000, 1,000.00.
Corporation with i sued capital tack over $4 000 000, and not over $6 000,000 1,250.00.
Corporation with i sued capital tack over $6,000,000 and not over $8,000,000, 1,500.00.
Corporation with i ued capital tack over $8,000,000, and not over $10,000,000 1,750.00.
Corporations with i ued capital stock over $10,000,000, and not over $12 000,000, 2,000.00.
Corporations with issued capital stock over $12,000,000, arid not over $14,000,000, $2,500.00.
Corporations with issued capital stock over $14,000,000, and not over $16,000,000, $3,000.00.
Corporations with issued capital stock over $16,000,000, and not over $18,000,000, $3,500.00.
Corporations with issued capital stock over $18,000,000, and not over $20,000,000, $4,000.00
Corporations with issued capital stock over $20,000,000, and not over $22,000,000, $4,500.00.
31

Corporations with issued capital stock over $22,000,000, $5,000.00.
For the purpose of a certaining the tax hereby imposed, capital stock having no nominal or par value shall be deemed to have such value as is fixed therefor by the Comptroller-General from the information contained in the report to be filed by said corporation, as hereinafter provided for, and from any other information obtained by the Comptroller-General; but in no event shall the value of such stock as 0 fixed exceed the true value thereof.

Foreign Oorporations.

Paragraph 45. Corporations, Foreign: All cor-

porations incorporated or organized under the laws of

any other State, nation or territory, and doing business

in this State, except those companies that are not or-

ganized for pecuniary gain or profit and tho e that

neither charge nor contemplate charging the public for

services rendered, in addition to all other taxes now re-

quired of them by law, are hereby required to pay each

year an annual licen e or occupation tax for the priv-

ilege of carrying on its busine within thi tate, as

pecified in the following scale:

When the amount of the capital tock and urplus

employed in the tate doe not exceed 10,000, 10.00.

When the amount of the capital tock and urplus

employed in the tate is over $10,000 and not over

$25,000, $30.00.

When the amount of the capital tock and urplus

employed in the State is over $25,000 and not over

$75,000, $75.00.

When the amount of the capital stock and surplus

employed in the State is over $75,000 and not over

$100,000, $100.00.

When the amount of the capital stock and surplus

employed in the State is over $100,000 and not over

$300,000, $200.00.

When the amount of the capital stock and surplus

employed in the State is over $300,000 and not over

$500,000, $250.00.

.

32

When the amount of the capital tock and surplus employed in the State i over 500,000 and not over
750 000, 300.00. 'When the amount of the capital tock and urplus emplo "'ed in the tate i over 750,000 and not over 1,000,000 500.00. 'When the amount of the capital tock and urplus employed in the tate is over 1 000,000 and not over 2 000,000 750.00. "'hen the amount of the capital tock and urplu employed in the tate i over 2,000,000 and not over 4,000000, 1,000.00. "nen the amount of the capital tock and urplus employed in the State is over 4,000,000 and not over $6,000,000, $1,250.00. ~ hen the amount of the capital stock and urplus employ d in the tate is over 6,000,000 and not over $8,000,000 1,500.00. "'hen the amount of the capital tock and urplus employ d in the tate i over 000,000 and not over 10000,000, . 1,750.00. "nen the amount of the capital t ck and urplu emplo d in the tate is over '10000,000 and not ov r 12,000,000 2 000.00. Whep. the amount of the capital tock and urplu employed in the tate i over 1 000 000 and not over 14 000 000, 2500.00. "nen the amount of the capital tock and urplu employed in the tate i over 14 000 000 and not over 16,000,000, 3,000.00. When the amount of the capital tock and urplu employed in the tate is over 16000,000 and not over '18,000,000, 3,500.00. 'Yhen the amount of the capital tock and surplu employed in the State is over $18,000,000 and not over $20,000,000, $4,000.00. \Yhen the amount of the capital stock and surplus employed in the State is over $20,000,000 and not over $22,000,000, $4,500.00 "'hen the amount of the capital tock and urplus employed in the tate is over $22,000,000, $5,000.00.
33

For the purpose of ascertaining the tax hereby im-

po ed, every corporation ubject to aid tax is deemed

to have employed in thi State the proportion of its

entire outstandi~a i ued capital stock and urplus

that it property and as ets in this tate bears to all

it property and assets wherever situated. Capital

tock having no nominal or pat value hall be deemed

to have uch value a is fixed therefor by the Comptrol-

ler-General from the information contained in the

report to be filed by said corporation , as hereinafter

provided for, and from any other information obtained

by the Comptroller-General; but in no event shall

the value of uch tock as so fixed exceed the true

value thereof.

To whom paid.

Paragraph 45a. ec. 1. The tax required by the two precedina paraaraphs shall be paid to the Comp-

troller-General of thi tate, and the payment of said

tax hall authorize aid corporation to do busines in

any county in thi tate except as otherwise pro-

vided by law; and upon payment of said license or

occupation tax the Comptroller-General shall furnish

to aid corporation a certificate or duplicate receipt

for each agent in the everal counties of thi tate

that the corporation tax herein provided for has

been paid.

Additional

ec. 2. The payment of this tax shall not be con-

fee of insurance and sew-

strued so a

to relieve the corporation or its agents of

ingmacbine COID1>an.les.

any other license or occupation tax whatever.

Pro-

vided, that this and paragraphs 44 and 45 of this

section shall not apply to insurance companies, or

to sewing-machine companies, 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 corp<?ration paying this license or occupation

tax requires or dema.nds 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.

Sec. 3. Be it further enacted by the authority

34

aforesaid, that each domestic corporation shall, on t~~~cOf or before the first day of January in each year, make a cOI1>orations. report to the Comptroller-General, upon forms furnished by him, showing:
(a) The name of the corporation. (b) The location of its principal offices. (c) The name of the President, Secretary, Trea-
surer, and members of the Board of Directors, with post-office address of each. (d) The date of annual election of officers. (e) The amount of authorized. capital stock and the par value of each share. (f) The amount of capital stock subscribed, the amount of capital stock issued and outstanding, the amount of capital stock paid up, and the amount of surplus and undivided profits. (g) The nature and kind of business in which the corporation is engaged, and its place or places of business. (h) The change or changes, if any, in the above particulars since the last annual report. (i) A balance-sheet as of the last day of the last fiscal or calendar year. (j) Such report shall be signed and sworn to before any officer authorized to administer oaths, by the president, vice-president, secretary, treasurer, or general manager of the corporation, and forwarded to the Comptroller-General.
Sec. 4. Be it further enacted by the authority r-et>prts of aforesaid, that each foreign corporation doing business c~~~atlons. in this State shall, on or before the first day of January . in each year, make a report to the Comptroller-General, upon forms furnished by him, showing:
(a) The name of the corporation and under the law of what State or country organized.
(b) The location of its principal office. (c) The names of the president, secretary, treasurer,
and members of the Board of Directors, with the post-office address of each. (d) The date of the annual election of officers.
35

(e) The amount of authorized capital stock and the par value of each hare.
(f) The amount of capital stock ub cribed, the amount of capital tock i sued, and the amount of paid up capital tock, mplu and undivided profits.
(g) The natme and kind of bu ine s in which the company i engaged and its place or place of bu iness, both within and without the tate.
(h) The name and location of its office or offices in thi tate, and the name and addre s of the officer or agents of the corporation in charge of it bu ine in this tate.
(i) The value of the property owned and u ed by the company in thi State, where situated, and the value of the property owned and used outside of this tate and where ituated. Provided, that in the case of a railroad company located partly in this tate and partly in other State, it shall only be nece ary for said railroad company to report its total mileage in all State and it total mileage including all idetrack in thi tate, and the tax as e sable again t it under this Act shall be upon that proportion of it total capital a it mileage including all ide-track in this tate bears to it total mileage both within and without thi tate.
(j) The volume of bu ine done by the company in thi State.
(k) The volume of bu ine done by the company outside of the tate, and where the aid bu ine s is done.
(1) The change or chanO'e , if an , in the above particulars, made since the last annual report.
(m) A balance- heet as of the last day of the la t fi calor calendar year.
(n) Such report shall be signed and sworn to before an officer authorized to admini tel' oath , by the president, vice-pre ident, ecretary, treasmer, superintendent, or managing agent in the
36

State and forwarded to the ComptrollerGeneral.

Sec. 5. afore aid,

Be that

it in

tfhuer tehveer n te na na cyt ecdorpboyratti.hoen

auubtJ.heocrtittoy

Penalties for fallure to report.

the provi ion hereof hall fail to make the reports

herein required, when required, aid corporation hall

by that fact become liable to ten per cent of the face

value of aid tax as a penalty to be collected in the

ame manner as the tax it elf i collected. Provided,

however that the Comptroller-General hall have

authority to extend the time either for making aid

report or paying the tax, for good cau e hown to him.

Paragraph 46. Dance Halls and Dancing Instruc- Danoe halls. tors. Upon each person or persons operating public dance halls where dancing is permitted or taught for hire, $100.00 for each place of business.

Paragraph 47. Devices, Bowling and Ten-Pin Al- Bo:~and

leys, Cane Racks, person, firm, or

ScohropootirnagtI. .OGnalloepr. ieersa, t metcg.

f oUrpognam.eacah

Iger1to'ifttni~iues. amusement devices.

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

acter, shooting gallerie , or booth where firearms are

used for firing at a target, and upon per ons operat-

ing 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

ring at cane , knives, or other thing of value, or any

table or stand for rolling balls for play or for sale or

disposition of prizes, for each stand, table, alley, gal-

lery, machine, rack, booth, or other place put in use

at each place of business in this tate, the sum of

$50.00; provided this paragraph shall include auto-

matic ba eball games of all kinds.

Paragraph 48. Directories. Upon each person, Directories.
firm, or corporation compiling a city directory or directories of any character, and selling or supplying the ame on ubscription, the sum of $25.00 for each county in which a directory is published. The above tax shall not be construed to apply to telephone companies issuing directories for use in the telephone exchanges.

37

Dnr-cleaning. Paragraph 49. Dry Cleaning. Upon all persons, firms, or corporations, engaged in dry cleaning, in all towns and cities of this State, of not more than 3,500 inhabitants, a sum of $5.00 for each place of business; and in all towns and cities of this State having a population of more than 3,500 inhabitants, the sum of $25.00 for each place of business. Provided, this paragraph shall not apply to laundries paying the tax imposed by paragraph 62 of this Act, nor to pressing clubs, paying the tax imposed by paragraph
89 of said Act.

Electrical contractors.

Paragraph 50. Electrical Contractors. Upon all

electrical contra,ctors, $25.00 for each county.

Emigrant Agents.

Paragraph 51. 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 Commissioner of Commerce and Labor, conditioned to pay any valid debt owing by said person to any citizen of this State.

EID1lloyment Agencies.

Paragraph 52. Employment Agencie. Upon all

employment agencies or bureaus doing business in

this State, $50.00 for each county.

Dealers in f1re-englnes

Paragraph 53. Fire-Engines and Apparatus. Upon

and &vv&ratus.

each dealer in fire-engines and apparatus or either

of them, $100.00 for each place of business.

Fish dealers. Hotels.

_ Paragraph 54. Fish Dealers. Upon each person, firm, or corporation engaged in the business of packing or shipping oysters, shrimp, or fish, $50.00 for each county.
Paragraph 55. Hotels. Upon every person, firm, or corporation operating a hotel, in counties of over 80,000 inhabitants, a tax of $1.00 for each sleeping-

38

room per annum, and in counties of less than 30,000 inhabitants, 50 cents per annum for each sleeping
room.
Paragraph 56. Horse-Traders (Traveling) or Gyp- ~J:~4 sies. pon each company of traveling horse-traders, =~.eigr_ or traveling gypsies, or traveling companies or other ~etellers. transients, traveling persons or firms, engaged in trading or selling merchandise or live stock of any kind, or clairvoyant, or per ons enaaged in fortunetelling, phrenology, or palmistry, ~50.00, to be collected by the tax-collector in each county and di tributed as follows: To the county where collected
1~5.00; to the State $1~5.00. This tax to 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 them elves or by their agents travel through the tate carrying live stock and carrying with them cooking uten il , and live in tents or travel in covered wagons and automobile , and who may be a re ident of this tate, or who re ide without the tate, and who are commonly called traveling horse-traders and gyp ies, and uch persons or corporations hall be liable to pay this tax. Such tax hall constitute a lien on any live stock owned by such traveling persons or firms. Provided, that no Confederate soldier, indigent, or any other person, firm, or corporation shall be exempted from the tax provided under this section. Provided, that nothing herein hall prevent any municipality, by proper ordinance, from prohibiting the practice of fortune-telling, phrenology, palmi try, or like practice within its limit .

Paragraph on, firm or

5c7o.rpoIrcaetI.OCnreammanDu eaalcfetru" sr.mg

pon Ice

each percream or

Ice-cream dealers.

selling same at wholesale, in or near cities of more

than 50,000 inhabitants, $100.00; in or near cities

from ~O,OOO to 50,000 inhabitants, $75.00; in or near

citie from 10,000 to ~O,OOO inhabitants, 50.00; and

in or near citie of less than 10,000 inhabitants $10.00.

39

Insurance agents

Provided, that the word "near," as used in this section, is defined to mean within a radius of three miles of the incorporate limit of cities in this section referred to.
Paragraph 58. Insurance Agents.
(a) pon each and every local msurance agent, and upon each and every solicitor or subagent, for any resident or non-resident life, fire, marine, accident, casualty, liability, indemnity, fidelity, bonding or surety insurance company doing business in this State, $10.00, payable to the Insurance Commis ioner, for each county in which said agent, olicitor, or subagent shall transact or solicit business.
(b) Upon each and every local insurance agent, and upon each and every solicitor or subagent, for any resident or non-resident asse sment life-insurance company, or indu trial life, accident, or sickbenefit insurance company, live-stock insurance company or fire and storm co-operative asse sment fireinsurance companie doing business in this State, $10.00 payable to the Insurance Commissioner, (or each county in which said agent, solicitor, or subagent shall transact or solicit business.
(c) Upon each and every general, special, traveling, state, or district agent, or manager, or assistant manager, by whatever name he may be designated in his contract, of any resident or non-resident life, fire, marine, accident, casualty, liability, indemnity, fidelity, bonding or surety insurance company, doing business in this State, 100.00 payable to the Insurance Commissioner, whose receipt shall authorize the person named therein to go to any county in the State without the payment of an additional tax.
(d) Upon each and every general, special, traveling, state, or district agent, manager, district manager, assistant manager, superintendent, or assistant superintendent, by whatever name he may be desig-
40

nated in his contract, of any resident or non-resident assessment life-insurance company, qr industrial life, accident or sick benefit insurance company, or livestock insurance company, doing business in this State, $100.00 payable to the Insurance Commissioner, whose receipt shall authorize the person named therein to go into any county in the State without the
payment of an additional tax.

(e) Upon all justors, a tax of

adjustment bureaus employing ad$50.00 for each person who adjusts

IandsjUusratmnceent bureaus.

any 10 s, said tax payable to the Insu'rance Commis-

sioner, whose receipt shall authorize the person named

therein to go into any county in the State.

(f) Upon each and every person not connected Adjusters. with an adjustment bureau, who adjusts insurance losses, $50.00 payable to the Insurance Commissioner, whose receipt shall authorize the person named therein to go into any county in the State. Provided, that this tax shall not apply to local insurance agents who adjust los es without remuneration.

(g) graph

The must

occupation taxes imposed by this parabe pal'd'III advance by 'sadl agents to the

tAIaladxyv.manecnetott

Insurance Commissioner, for the fiscal year for which

they are levied, before said agent shall be authorized

to act as agent for any insurance company. Provided, that railroad-ticket agents selling accident tickets

Ptpr ~vciscPd~t

shall not be deemed insurance agents in the sense of t c ets.

this paragraph.

Paragraph 59. Junk Dealers. Upon each person, ~ firm, or corporation engaged in the business of deal- ers.
ing in junk in or near cities of over 50,000 inhabitants, $100.00; in or near cities of from 10,000 to 50,000 inhabitants, $50.00; in or near cities of from 3,000 to 10,000 inhabitants, $~5.00; in cities or towns under 3,000 or within ten miles thereof, $10.00. Each junk dealer, his clerk, agent, or employee, shall keep a book, open to inspection, in which he shall make entries of all railroad iron, brass, pieces of machinery,

41

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 book or record and produce it on demand, the said dealer shall forfeit his license. Provided, the word "near," as used in this section, is defined to mean within a radiu of three miles of the incorporate limits of the cities and towns referred to in this section.

Sleight of hand entertainers.

Paragraph 60. Legerdermain and Sleight of Hand.
Upon each exhibition of feats of legerdermain or sleight of hand, or other exhibition and entertainment of like kind, $~5.00 in each county.

Legislative agents.

Paragraph 61. Legislative Agents. Upon each per-
son registered under the Act of the General Assembly
approved August 11, 1911 (see Acts 1911, page 151), the sum of $~50.00 for every person, firm, or corporation represented by said agent.

LaundrIes.

Paragraph 6~. Laundries. pon each person,

dyeing establishments.

firm,

or

corporation

operating

a

laundry

or

dyeing

establi hment, $100.00 if employ'ing ten or more per-

ons; $50.00 if employing five and not more than ten

per ons; $~5.00 if not employing more than five per-

sons. "Provided, that where any person, firm, or

corporation owns or operates more than one laundry,

this tax shall be paid for each such laundry, according

to the scale of tax herein provided, that i to ay, the

tax shall be paid for the operation of each such laundry

or dyeing establishment."

Lighting sYStems.

Paragraph 63. Lighting Systems. Upon each per-
son, firm, or corporation selling, whether as manufacturer, ~gent, or dealer in any lighting sy tern, whether gas, gasoline, or electrical, $~5.00 in each county.

Lightnlng-

Paragraph 64. Lightning-Rods. Upon each per-

rod dealers. on, firm, or corporation who may contract for or en-

gage in the busine s of fitting up or erecting light-

42

ning-rods in this State, the sum of $10.00 for each county in which he may contract for, or erect, or put in place any lightning-rod or rods upon any structure or building therein; and it shall be the duty of the tax-collector to whom the tax is paid to issue the person paying such tax a license receipt showing such payment. When a license for erecting a certain brand or make of rod has been issued for a county, additional license for erecting the same brand or make shall be issued upon the payment of $5.00 each.
Paragraph 65. Live-stock Dealers. Upon each per- Live-stock son, firm, or corporation dealing in live stock, having dealers. 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 for each place of business. Provided, the word "near," as used in this section, is defined to mean within a radius of three miles of the incorporate limits of any town or city in said section mentioned.
Paragraph 66. Lumber Dealers. Upon every per- Lumber son, firm, or corporation engaged in the manufacture dealers. of lumber products of a,ny character or dealing in lumber or lumber products, whether for themselves or as agents or brokers, in or near cities of 1,000 inhabitants and not more than 10,000, $10.00; in or near cities of more than 10,000 and not more than 20,000 inhabitants, $50.00; in or near cities of more than 20,000 inhabitants, $100.00 for each place of business. Provided, the word "near" as used in this section is defined to mean within a radius of three miles of the incorporate limits of the cities and lor towns in this paragraph referred to.
Paragraph 67. Machines (Store Cash Registers). Oash-reglster Upon each manufacturer or wholesale dealer in, or ~Jsc;~r~~l agent for the sale of, any cash or account register, ers. $100.00 for each place of business in this State.
43

Scale dealers.

Paragraph 68. Machines (Weighwg or Calculat-
ing.) 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, $~5.00 for each place of business in this State.

Adding ma- Paragraph 69. Machines (Adding 1achines).

chines. checkIlrotectors.

Upon

every

manufacturer

of,

or

wholesale

or

retail

iee-machines. dealer in, or agent for the sale of any adding or cal-

culating machine, check-protector, and do.mestic ice

machines retailing for more than ten dollars, $~5.00 for

each place of business in counties of ~O,OOO popula-

tion or under; $50.00 in counties of a population of

over ~O,OOO and under 50,000; and $100.00 in coun-

ties of over 50,000, for each place of business in this

State.

Tnlewriting mach1nes.

Paragraph 70. Machines (Typewriters). Upon
every manufacturer of, or wholesale or retail dealer
in, or agent for the sale of any typewriter or typewriting machine, $~5.00 for each place of busine s in counties of ~O,OOO population or under; $50.00 in counties of over ~O,OOO population !Lnd under 50,000; $100.00 in counties of over 50,000; this tax to be paid
for each place of business in the various counties of
this State.

Slot machines.

Paragraph 71. Machines (Slot). pon every ma-

IlUDchboard.s. etc.

chine,

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 de-

posit of coin or other thing of value doe not exceed

one cent per operation, $~.OO for each machine, punch-

board, or other device for each county where kept,

set up, used or operated.

(b) pon each slot-machine wherein may be seen any picture or music may be heard by depositing in

44

said machine any coin or thing of value, and each weighing machine or scale, and every machine making stencils by use of contrivances operated by slot, wherein coin or other thing of value is to be deposited or u ed, the deposit of coin or thing of value not exceeding one cent per operation, $1.00 for each machine 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 machine where kept, set up, used, or operated. Provided further that no rq.achine described in this paragraph hall be ubject to more than one tax.
Paragraph 72. Machinery ~nd Equipment. Upon Machinery every manufacturer of reaping, mowing, binding or thre hing machine, ga, electrical, or oil engines, agricultural machinery propelled by ga, and roadbuilding machinery propelled by gas or oil, culverts, road-machines and road graders, selling or dealing in uch machinery by itself or its agent in thi tate, and all whole ale and retail dealers in the abovementioned machinery, selling such machinery manufactured by companies that have not paid the tax thereon named, shall pay $100.00 annually to the Comptroller-General on the first of January of each year or at the time of commencement of busines , arne 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, furni h the Comptroller-General with a list of all agents authorized to sell the aforesaid machinery of their manufacture, or under their control, and hall pay to said Comptroller-General the sum of
10.00 for each of said ~gents, for the fiscal year or fractional part thereof, for each county in which the aid agents may do business. Upon payment of
10.00 the Comptroller-General shall issue to each of :=~~~ said agents a certificate of authority to transact busine s in this State. Before commencing business in this State all such agents shall be required to register
45

Excepticns. Penalty.

their names with the Ordinaries of those counties in which they intend to do business, and shall exhibit to said ordinaries their licen e from the ComptrollerGeneral; wholesale and retail dealers in the abovementioned 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 thi ct. All unsold machinery belonging to manufacturers, dealers, or other agent, or in their possession or the possession of others, hall 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 officer 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 prosecution for a misdemeanor, and on conviction shall be punished as prescribed in section 1065, volume 2 of the Code of 1910.

Merry-gorounds. swings. scenic devices. elevated railWays. etc.

Paragra:ph 73. ~erry-Go-Rounds.

pon 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 an

elevated railway or scenic railway, similar contrivance

kept for gain, either directly or indirectly, for each

place of business in this State, and for each place where

operated, in counties in which there is a city of 50,000

or more inhabitants, $50.00; in all counties in which

there are cities between 10,000 and 50,000 inhabi-

tants, $30.00; in counties having a city between 5,000

and 10,000 inhabitants, $20.00; in all other counties,

$10.00.

Monument

Paragraph 74. Monument Dealers. Upon each

dealers.

person, firm, or corporation selling monuments or

46

tomb tone $25.00 in each county in which they hall ha e a place of bu ines .
Para<Traph 75. Motor-Buses. pon every person, Motor-buses. firm, or corporation, operating a motor-bus for the tran portation of passenger upon a regular or fixed route, 25.00 for each bu of a passenger capacity of even or Ie , and on each bus of more than said capacitv the urn of $50.00; provided they shall be exempt fr~m local municipal license tax; provided further, that thi ection shall not apply to passenger buses tran porting school children exclusively.

Paragraph 75A.

Motor-Trucks and Trailers.

Upon

Motor-trucks and trailers.

every person, firm, or corporation engaged in the

operation of motor-trucks or trailers for the trans-

portation of freight for hire, $25.00 for each truck or

trailer. Provided, this section shall not apply to per-

on , firm, or corporations hauling farm produce,

livestock, and fertilizer exclusively. Provided, that

the width of load of trucks and trailers shall not be

more than eight feet.

Paragraph 76. 10torcycle Dealer .

pon

every

Motorcycle dealers.

per on, firm, or corporation sellin<T or dealing in motor-

cycle or motor attachment for bicycles, whether

in connection with the busine s of elling bicycle or

automobiles or otherwise, $25.00 for each place of

business.

Paragraph 77. Moving Pictures. Upon each and ~~lP~ every electric show or exhibition of moving pictures, trated songs. or illu trated songs, except where given for educational purposes, for each place of business in or near cities or towns of less than 2,000 inhabitants, $2.00 per month; in or near cities or towns of from 2,000 to 5,000 inhabitants, $3.00 per month; in or near cities of from 5,000 to 10,000 inhabitants, $7.00 per month; in or near cities of from 10,000 to 25,000 inhabitants, $10.00 per month; in or near cities of from 25,000 to 50,000 inhabitants, $12.50 per month; in cities of 50,000 or more inhabitants, $25.00 per month,

47

except in suburbs of cities of more than 50,000 inhabitants, where the tax shall be $12.50 per month. Provided, the word "near" as used in this paragraph is defined to mean within a radiu of three miles of the incorporate limits of any such cities and /01' towns in this paragraph referred to.

Motion-DIe- Paragraph 78. Motion Picture Supply Houses. ture sUDDlles. Upon all motion-picture supply-houses, or film-di -
tributing agencies, $100.00 for each place of bu ine s.

Musical instruments.

Paragraph 79. 1usical instruments, Graphophones, Organ , Phonographs, Pianos, and Victrolas, Radios or Radio Supplies. Upon each person, firm, or corporation engaged in the bu iness of selling or renting as agent 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 inhabitants, $25.00; in or near cities or town of Ie than 10,000 inhabitants, 10.00 for each place of business. Provided, the word "near," a u ed in thi section, is defined to mean within a radius of three miles of the incorporate limits of said city or town referred to in this paragraph. .

News dealers on railroads.

Paragraph 80. News Dealers. Upon each person, firm, or corporation carrying on the bu ines of elling books, magazines, papers, fruits, confections, or other merchandise on the railroad-trains in thi State, $500.00. 0 county or municipality shall have authority to levy any additional tax for the privilege of carrying on said business.

Packinghouses.

Paragraph 81. Packing-Houses, Broker, and Butcher Plants. Upon every Packing-House, Butcher Plant, Broker, or Brokers, and upon every person, persons, firm, or corporation acting as agent for any packing-house or corporation dealing in packinghouse 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

48

more, 300.00; for each place of bu iness in each county with a population of from 15,000 to 30,000, $150.00; for each place of business in each county with a population of from 5,000 to 15,000, $50.00; for each place of business in each county with a population of less than 5,000, $~5.00.
Paragraph 8~.. Paten~ Rights.. Upon e~ch pers~n, f~~t firm or corporation selhng patent nghts ill GeorgIa, . the um of 50.00 for each county in which said busine i carried on.
Paragraph 8~ . Upon each person, firm, or cor- Seillng In poratI.on, l. ~ cl.t.Ie h aVl.t;lg a popul at'1OJ.1 0 f 40,000 or bDaasrkesb.all more inhabItants, carrymg on the busmess of sellmg papers, fruits, drinks, or other articles of merchandise in baseball-parks, $100.00.
Paragraph 83. Pawnbrokers. Upon each person, Pawnbrokers. firm, or corporation carrying on the busine s of pawnbroker, for each place of bu iness in this State, $~OO.OO. H any pawnbroker shall sell, or offer for sale, or expo e in his place of business any pistol, pistol or rifle cartridge, dirk, bowie-knife, or metal knucks, whether old a unredeemed pledge or otherwi e, he shall al 0 be held subject to and required to pay the licensetax required of the dealers in such articles by paragraph 86 of this section of this Act.
Paragraph 84. Peddler. Upon every peddler or Peddlers. traveling vendor of any patent or proprietary medicine or remedie , or appliances of any kind, or pecial no trum, or jeweh'Y, or stationery, or drugs, or soap, or of any kind of merchandise or commodity whatsoever (whether herein enumerated or not), peddling or selling any such good or articles or other merchandi e, in each county where the same or any of them are peddled, sold or offered for sale, $50.00. Provided that no vendor or peddler of peri hable farm products, including products of grove and orchard, hall be required, under thi paragraph or any other of thi Act, to pay any license fee or tax, tate, county
49

or municipal. And provided further, that any per-

son qualifying under thi paraO'raph and under sec-

tion 1886 et sequitur of Civil Code of Georgia, 1910

to peddle, hall be entitled to one helper only to a ist

him in carrying on his busine as a peddler.

Stoves. clocks.

frames. etc.

(b)

pon every peddler of stove or ranO'e for

cooking purpo e or clock or albums, or picture-

frames, for each county wherein he may ell or offer

for ale either of aid articl ,$~5.00.

Traveling

(c) pon any traveling vendor of any patent

..

vendors of vatented

chmn, or patented fence, or patented agricultural

articles.

implement or tool or other patented article . 05.00

for each county in which he may ell or offer to ell

either of the enumerated articles.

Vendors on boats. etc.

(d) pon every tra, eling vendor u ing boats, barge, or other water-craft for the purpo e of selling good of any kind, not prohibited by law, on the rivers or water within the limits of thi tate, for each county where he may ell such wares, goods, or merchandise, $50.00. The tax shall be a lien upon the boat, barge, or other water-craft, and its content, without regard to the ownernhip thereof.

"Peddler" de- (e) The term "peddler" is hereby defined a fol-

tined.

low to-wit: Any per on carryinO' good, ware, or

merchandi e of any de cription with him, other than

farm, orchard or grove products, either in a pack or

vehicle of any character whatever, and who makes

delivery of good ordered on the day of takinO' order,

hall be held and deemed a peddler, whether uch

sales are for consumption or resale. Provided, that

the definition of the term "peddler" as herein u ed

shall not embrace servants, agents, and /01' employee

of bona fide wholesalers of goods, wares, produce,

and merchandi e, delivering or selling their goods,

wares, produce or merchandise to retailers thereof

only.

Pictures and frames.

Paragraph 85. Pictmes and Picture-Frames. Upon

every person, firm, or corporation who, .in person

50 '

or through it agent, sell and deliver photograph or picture of any character, or picture-frame, whether they make charge for such frames or not, $15.00 in each county in which this bu iness is done. Provided, this hall not apply to regular merchants dealing in uch goods at their u ual place of busines .

Paragraph 86. Pi tols. pon each and every Pistols. dealer in pi tols, or who deals in pi tol cartridge , or rifle cartridges, dirks, bowie-knives, or metalknuck , for each place of busine s in this tate, in or near towns or citie of 10,000 or less inhabitant ,
50.00; in or near cities of over 10,000 inhabitant, 100.00. Provided further, that no person shall be exempted from the payment of this tax. Provided further, the word "near," as used in this section or paragraph hall be and is defined to mean within a radiu of three mile of the incorporate limit of aid towns or cities in thi section referred to. 11 dealer of toy pistols of every kind doing busines in this State hall pay a tax of $500.00.

Paragraph 87. Playing-Cards. pon each dealer Oards. in playing-card, 10.00 for each place of bu ine .

Paragraph 88. Photographers. Upon every da- ~~g~~f;. guerean, ambrotype, photographic, and similar artist carrying on the business of making pictures, $10.00 in each COWlty.

Paragraph 89. Pre sing-Clubs and Pres ing and p{e~ingCleaning Busine ses. pon each person, firm, or c U s.
corporation operating a pressing-club, and /01' upon each person, firm, or corporation engaging in the busine s of pre ing and cleaning clothes, 5.00 for each place of bu ine . Provided, that if each such person, firm, or corporation, hall engage in any drycleaning busines , he shall, in addition, pay the sum provided for in paragraph 49 hereof.

evPerayraI.gt.rmaeprhan9t 0d. octOPIr'a, cd tietniot'Inset,rsop(tIi.ctii.naenr,aonpt)t.ometrpI.ostn,

Itinerant doctors dentlsts.ovtl-

vet er.mary surgeon, ost eopath, chiropract or, or spe- clans. etc.

51

cialist of any kind, doing business in thi tate, $25.00 for each county in which they may practice or do busines. Provided, that if anyone of said itinerant speciali ts hall peddle or sell any drug, medicine, remedy, appliance, spectacles, glasses, or other goods in connection with the practice of his profe ion, he or they shall be subject to the tax required of peddlers, or traveling vendor of patent or proprietary medicine, nostrum, etc., by paragraph 84 of this Act, $50.00 in each county where they may offer to sell such article. 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 profes ional tax required by Paragraph 3 of thi Act.

Skatingrinks.

Paragraph 91. Rinks (Skating). 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 countie having a population of more than 100,000, the sum of $100.00; in countie having a population of 50,000 and not over 100,000, the sum of $50.00; in counties having a population less than 50000, the sum of $25.00 for each place of busine .

Buyers of salaries. negotiable instruments. etc. Sates and vaults.
HosIlltals. sanitariums. etc.

ParaO'raph 92. Salary and \Vage Buyers. pon each person, firm, or corporation or partnership buying salary or wage accounts and all negotiable papers, $100.00 for each office or place of business maintained.
Paragraph 93. Safes and Vaults. Upon each person, fum, or corporation or agent thereof selling safes or vaults, or vault doors or other vault fixtures, $100.00 for each place of business.
Paragraph 94. Sanitariums. Upon hospitals and sanitariums, or institutions of like character, whether incorporated or not, conducted for gain, in or near cities of more than 20,000 population, $100.00. In or near cities or towns of less than 20,000, $25.00. Pro;vided, that the above tax shall not apply to public

hospitals maintained by municipal corporation for charitable purposes only. Provided further, the word "near" as used in the above tated section, i defined to mean within a radiu of five miles of the incorporate limits of the towns or cities of paragraph referred to.

Paragraph 95. Shows (Dog and Pony).

pon each

Shows-dogs. horses. mon-

dog, pony or hoI' e how where the entire show is keys. etc.

exclu i, ely an exhibition of trained dogs, ponie., or

hoI' e and monkeys, or a combination of any of them,

beneath a tent, canva , or enclo ure where an ad-

mi ion fee of fifteen cents or more is charged, the

um of $50.00 for each day it may exhibit; and upon

such shows with an admi ion fee of less than fifteen

cents, the sum of $30.00 for each day it may exhibit

in this State.

Paragraph 96. Shows (Vaudeville). Upon each Vlludeville person, firm, or corporation operating vaudeville hows shows. which are given under tent or place other than regular licen ed theater in or near cities or towns of Ie than 1 000 inhabitants, 2.50 per week; in or near citie or towns of. 1,000 to 5,000 inhabitant 5.00 per week; in or near cities or town of 5,000 to 10,000 inhabitant, $7.50 p~r week; in or near citie or towns of 10,000 to 25,000 inhabitants, 10.00 per week; in or near cities or towns of 25,000 to 50,000 inhabitant , $20.00 per week; in or near cities or town of more than 50,000 inhabitant, 50.00 per week. Provided the word "near" a u ed in the foregoing ection i defined to mean within a radiu of five mile of the incorporate limits of the t wns and citie therein referred to.

Paragraph 97. Sprinkler (Automatic). Upon all Sprinklers. automatic prinkler companies, or agents therefor, the sum of $25.00 for each agency or place of business in each county.

Paragraph 98. Soda-Fountains. Upon each per- ~~~-founson, fum, or corporation running or operating soda- .
fountains in this State, having one draught arm or

53

similar device used in drawing carbonated water, $5.00; and for each additional arm or device, $5.00.

Oarbonated water.

Paragraph 99. oft-Drink Syrups. Upon all per-

syrups. etc. sons and companies carrying on, in this tate the

business of manufacturing or selling, by wholesale or

retail, or distributing from any depot, car, or ware-

house or agency, any carbonated waters or syrups or

other articles to be used in carbonated water, or in-

tended to be fixed with or blended with carbonated

water to be sold as oft drinks (not including imita-

tions of beer, wine, whiskey, or other intoxicating

liquor), as an occupation tax for the privilege of carry-

ing on said business, and amount payable at the

end of each quarter, and amount equal to one half

RetuJ;Jlsto OomDtrollerGeneral.

one per cent. (U%) 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 aid kind

of business shall make return under oath to the

Comptroller-General of this State, showing the

amount of said gro receipts, with a d~tailed tate-

ment of the partie from whom said receipts are re-

ceived. In ca e of a corporation" the return shall be

made under oath by the pre ident, if a re ident of this

tate; and if the pre ident is not uch re ident, by the

officer or person in charge of the bu ine of aid cor-

poration in this State. pon failure of any per on

required by this paragraph to make uch return

within ten day after the expiration of uch quarter,

he shall be guilty of a mi demeanor, and shall be

liable to pro ecution and be punished a now pro-

vided in cases of mi demeanor. pon the making of

such returns, the per on or company liable to said tax

shall pay the arne to the Comptroller-General, and

Fa.1lure to upon failure to pay the same the Comptroller-General

pay tax, a misdemeanor,

shall issue an execution for said tax against the property

of the person or company liable to said tax. If ~o re-

turns are made or if the Comptroller-General be-

lieves said return are false, the Comptroller-General

54

shall a certain the amount of said gro s receipts from the best information in his power, and assess the tax accordingly, after. giving the company or per on liable to said tax at least five days' notice of the time of assessing aid tax, and i ue hi execution accordingly against the person or corporation carrying on aid business. Any per on, 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, hall be guilty of a mi demeanor. It i hereby enacted that all of said taxes received or collected under this paragraph shall be paid into the tate Trea ur . It i 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 pecified in thi Reliet from paragraph. Provided, however, that aid tax hall be other taxes. collected upon aid yrup or carbonated water only once, and shall be paid by the whole ale dealer in aid yrup if old within the confine of this State by such wholesale dealer; and if said syrup or carbonated water hall be purchased by the retail dealer without the limits of this State, and hall be shipped to a point within the limit of thi tate, the same hall be taxed in the hands of uch retail dealer, and for the purpo e of thi tax the price for such syrup or carbonated water shall determine the receipts for the arne.
otr Paragraph 100. Swimmin!~!-po. ols. Upon each and pSowoi1ms.mhiJnrge-
every per on, firm, or corporatIOn operating a swim- athing ming-pool where admi ion fee are charged, or upon su ts. person firm, or corporation keeping and renting bathing-suit for hire, $~O.OO in counties of over 50,000 population; and $10.00 in counties of under 5.0,000 popul~tion; upon ~ersons, firms, or corporatIOns conductmg or operatmg a bathing resort in or near the ocean and ocean and gulf front of thi tate for hire, the um of $~OO.OO in each county wher~ such bathing re ort i located. Provided, the word
55

Ferries, toll-bridges. Selling oil or gasoline from truck.

"near" as used in the above-stated section, is defined to mean within two miles of the shore line of any ocean and /01' gulf referred to in- said section.
Paragraph 101. Toll-Bridges and Ferries. Upon all persons or corporations operating ferries, $15.00. Upon all persons or corporations operating tollbridges, $100.00, said tax to be paid to the tax-collector of the county in which the bridges are situated. 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. And provided further, that the provisions of this paragraph shall apply to line bridges as well as bridges wholly within the confines of this State.
Paragraph 10~. Trucks (Gasoline or Oil). Upon each person, firm, or corporation selling oil or gasoline from a wagon or truck, $10.00 for each wagon or truck.

Undertakers.

Paragraph 103. Undertakers. Upon each person,
firm, or corporation whose business is that of burying the dead and charging for same, commonly known
as undertakers, in or within a radius of fifteen miles
of the corporate or town limits of cities of more than 50,000 inhabitants, $~OO.OO; in or near cities from 10,000 to 50,000 inhabitants, $100.00; in or near
cities from 5,000 to 10,000 inhabitants, $50.00; in or near cities or towns of from ~,500 to 5,000 inhabitants, $~O.OO; in or near towns of less than ~,500 inhabitants, $10.00 for each place of business. Pro-
vided, the word "near" as used in the above stated
section, is defined to mean within three miles of the
incorporate limits of any town or city referred to in
said paragraph.

Ootton ware- Paragraph 104. Warehouses (Cotton). Upon each

houses.

person, firm, or corporation operating a warehouse

or yard for the storage and handling of cotton for

compensation, license-tax is as follows. Where 500

to 5,000 bales are handled in one year, $10.00; where

56

5,000 to 10,000 bale are handled in one year, $~5.00; where 10,000 to ~O,OOO bales are handled in one year, $50.00; where ~O,OOO to 30,000 bales are handled in one year, $100.00; where more than 30,000 bales are handled in one year, ~oo.oo.
Paragraph 105. ~ arehouse (ferchandise, etc.) ~~h~~~= pon each per on, firm, or corporation operating a cotton.) warehouse or yard for storage of goods, wares, or merchandise and farm products other than cotton, and charging for the same, $~5.00. Provided, that any warehouse that pays taxes as provided in Paragraph 104 of this Section shall not be subject to the tax required by this paragraph.
Paragraph 106. Wood Dealers. Any person, firm :fe~~~rs. or corporation dealing in wood shall pay a tax of $10.00 for each place of business.
Paragraph 107. Plumbing, heating, team-fitting ~~~~~g. and tinning contractors. Upon every plumbing, heat- g=i~is~" ing, steam-fitting and tinning contractor, in counties having ~ city with a population over 50,000, the sum of $~5.00; in counties having a city with a population less than 50000 and over 15,000, the sum of $15.00; in counties having a city or town les than 15,000, the sum of $10.00.
Paragraph 108. pon all per ons and companies Malt carrying on in this tate the busine s of manufactur- SYrUPS. ing or elling, by wholesale or retail, any and all malt syrups, as an occupation tax for the privilege of carrying on said business, an amount payable at the end of each quarter, equal to one-half of one per cent.
CU%) of the gross receipts from said business 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 de. tailed statement of the parties from whom said receipts are received. Provided that said malt syrups
57

Oham of stores.

shall not be additionally taxed under paragraph 99 of ectio'n 2 of this Act.
Paragraph 109. Chain Stores. Under the police powers of this State, the busine s of conducting chain tore and /01' a chain of store , for the elling of any kind of merchandi e, hereby is classified as a business tending to fo tel' monopoly; and there is hereby levied upon each and every stich person, firm, or corporation, owning, operating, maintaining, or controlling a chain of stores, consisting of more than five stores, the sum of $50.00 for each store. "Chain of Stores" as used herein shall mean and include five or more stores, owned, operated, maintained, or controlled by the same firm, person, or corporation, in which goods, wares, or merchandise of any kind are sold at retail in the tate of Georgia. Provided, that the provisions of this paragraph shall apply to wholesale chain stores, and /01' chains of stores a well as to retail chain stores; and provided further, that this tax shall apply to each and every chain of tores a herein defined, and said tax shall be paid by each store in any given chain, whether the arne be owned, operated, and controlled by any person, firm, or corporation, or by any holding company or trustee, who hold the title and /01' beneficial intere t in the same, or in any units of any chain of store , to and for the use and benefit of the owners of the entire chain of store, or of any unit or units of the arne.

Fish and sea- Paragraph 110. on-resident peddlers of fi hand

food I>eddlers. non-resident.

sea

food.

pon each non-resident firm or individual

engaged in peddling fi h, oysters, hrimp, or other

ea food, ten ($10.00) dollars for each vehicle oper-

ated in each county in the tate.

Returns of malt sYrUps. dealers.

Paragraph 111. Malt Extracts and Malt Products. pon all person and companies carrying on in thi tate the busines of manufacturing or ellinO', by wholesale or retail, any and all malt syrups, as an' occupation tax for the privilege of carrying on said

58

business an amount payable at the end of each quarter, equa1 to one per cent. of the gross receipts from said bu ine s in this tate. Within three days from the end of each quarter of the calendar year each per on or company engaged in said kind of busines shall make returns under oath to the Comptroller-General of thi State, showing the amount of said gro receipt's, with a detailed statement of the parties from whom said receipts are received. Provided further, that this tax shall not apply to malt yrups not flavored with hop and old by the manufacturers of said products to bakers in bake shops for use in the manufacture of bread, nor to malt syrup not flavored with hops and sold by manufacturer of said products to the operators of textile mills for u e in the bleaching of cotton cloth; and provided further, that said malt syrups shall not be additionally taxed under paragraph 99 of ection 2 of the Act approved August 25, 1927, page 86, printed Act.

Paragraph 112. l\10tor-rruck and Trailer. every person, firm, or corporation engaged in

pon the

Manodtotrra-tirluecrsk.s

operation of motor-trucks or trailers for' the trans-

portation of freight for hire, $25.00 for each truck or

trailer. Provided, thi ection shall not apply to

persons, firms, or corporations hauling farm produce,

live stock, and fertilizer exclusively. Provided, that

the width of load of trucks and trailer hall not be

more than eight feet. Provided further, that said

Act shall not apply to motor-truck and trailers used

exclu ively in hauling of lumber not in c mpetition

with common carrier. Provided nothing in this

section hall be construed to impose a tax upon trailers

u ed by any per on, firm, or corporation engaged in

transportation of lumber timber piling, cro -ties,

or pole , not for hire, but used by such person, firm,

or corporation as an incident to their said bu iness.

Paragraph 113. Filling tation. That each and F1lI1ng every per on, firm, association or corporation within Stations.
thi tate retailing or whole aling O'a oline must

59

pay a tax of '5.00 on each and every pump or filler u ed or in connection with the ale of ga oline. Each and every per on firm, association, or corporation liable for the tax herein imposed hall pay the same to the Comptroller-General of this State at the beginning of each fiscal year and upon said paYment 0 made the Comptroller-General of thi tate hall i sue or cause to be i sued to the said person, firm a sociation, or corporation paying said tax a receipt for each pump or filler 0 taxed, which said receipt hall be at all time displayed in the filling- tation or place of business of the person or corporation paying said tax, showing the exact numbers of pumps or fillers the said person, firm, association, or corporation is entitled to operate.

Auto Trans-
8~~~~~~.

Paragraph 114. Auto Transportation Companies.
There shall be collected by the Comptroller-General from every auto tran portation company, as ociation,
or individual, a defined hereinafter, to which has been
granted a certificate of public convenience and neces-
sity, which it or they are hereby required to obtain
from the Public Service Commission of thi tate,
permitting him, it, or they to engage in the tran porta-
tion of pas engel'S or freight, or both, between fixed
termini, an occupation tax on a mileage basis of one quarter (~) cent per mile on all busses with a capacity of 10 pa sengers or Ie and a mileage tax of one half
(51) cent per mile on all busses with a capacity of not more than ~o passengers nor less than 10 pa sengers, and a mileage tax of three quarters (~) cent per mile on all busses with a capacity of more than ~o passengers; and a mileage ta,x of three quarters (~) cent per mile on all trucks with a loaded capacity of less than 5500 pounds, and a tax of two (~) cents per mile on all trucks with a loaded capacity of 5500 pounds
or more, coming within the terms of this Act, for every
mile traveled by the motor-vehicles of such auto
transportation company, association, or individual
over the public highways of this State. This tax shall

60

be paid quarterly, beginning December 31, 1929. Provided, that at the time of issuing of aid certificate of public convenience and necessity, and at the beginning of each calendar quarter thereafter, the Comptroller-General shall collect from each holder of such certificate the sum of seventy-five ($75.00) dollars as an advance payment upon the mileage tax herein levied for the ensuing quarter, which aid amount shall at the end of the quarter be credited to aid holder of such certificate, and the difference between the said amount and the correct amount of said tax shall e adjusted by the Comptroller-General with the said holder of uch certificate. 0 occupation tax or bu ine licen e may be laid by any municipality upon any firm, person, or corporation coming under the provisions of thi section. The provisions of this section hall not apply to bus lin operating under franchise of the United State Government and under the regulation and supervision of said nited States Government and solely between any point or points in this State and a military reservation of said Government.
Paragraph 115. utomobile Financing. Upon Automobile every firm, per on, or corporation engaged in the Fl.nanclng. business of automobile financing, handling notes or any evidence of debt pertaining to the purchase of automobile , and the di counts of the purchase-money note thereof, a tax of one hundred dollars ( 100.00) for each place of busine .
Sec. 3. Dog. All dogs are hereby made personal Dogs. property, and shall be given and taxed as other property of thi tate is given in and taxed, such tax to be enforced by levy and sale a other taxes are collected, and not to interfere with the imposition and collection of any municipal taxes on dogs whether such dog or dog be owned by the tax-payer, his wife or minor children.
Sec. 4. ewing- !lachine . pon every sewing- Sewingmachm e dea1er seII'mg or dea1"mg m sew.mg-mach'mes Machines.
61

SewingMachines

by it elf or its aO'ents in this State, and all whole ale and retail dealers in sewing-machines, selling machines manufactured by companie that have not paid the tax herein, $400.00 for each fi cal year or fraction thereof, to be paid to the Comptroller-General at the time of commencement of business, and said companies or dealer shall furni h the Comptroller-General with a list of agent authorized to sell machine 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 fi cal year or fractional part thereof, for each county in which aid agents do bu ine for aid company. pon the payment of said additional sum the ComptrollerGeneral hall issue to each of said agents a certificate of authority to transact busine s in this State. Before doing bu iness under this Act, all sewing-machine agent .shall be required to register their name with the ordinaries of tho e countie 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 ct has been paid by said manufacturer. All unsold ewing-machines belonging to sewing-machinecompanies, dealers, or their agents, in possession of aid companies, dealers, their agents or other, 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 ~, of the Code of 1910. None of the provisions of this section shall apply to licensed auctioneers selling second-hand sewing-machines, or to officers of the law under legal process, or to merchants buying and selling machines on which a license tax has been paid as herein pro-
62

vided, and who keep the machine and ell and deliver them at their place of bu ine , uch ale not being on commi ion. Provided that if aid merchant hall employ an agent or agent to deliver or ell the machine , the provi ion of thi Act hall apply to aid agent or agent.
ec. 5. Taxe, how returned. Be it further enacted Tax returns; by the authority afore aid, that the tax provided ;ga'ci'~om for in ection 4 requires return made to the Comptroller-General in accordance with the law of Georgia. The tax required by Paragraph 3, 4 and 111 of ection ~ of thi Xct shall be returned to the receiver of tax returns in the county of the re idence of the peron 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 45 of ection~, and the tax imposed by Paragraph 7~ upon manufacturers of machinery and implement, upon soft-drink syrup by Paragraph 99, and upon carbonic acid ga by Paragraph 33, the return i required to be made and the tax paid to the Comptroller-General. The tax imposed by Paragraph 58 on In urance Agents is required to be paid to the Insurance Commi sioner. The tax imposed upon legi lative aO'ents by Paragraph 61 of ection ~ shall be paid to the ecretary of tate when each per on registers, and he shall not be allowed to register until such tax i paid. All other taxes enumerated and set forth in Section ~ of thi ct shall be returned and paid to the tax-collector of the county where such vocatian are carried on. Provided, however, that nothing in this section shall be construed as changing any other provision in this Act as to whom any tax shall be paid.
Sec. 6. Taxes, how paid. Be it further enacted by Taxes. how the authority aforesaid, that the taxes provided for paid. 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-collec-
63

tors 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 cOlmty in which they propose to do business and

Registration of business.

register their names, the business they propose to en-

gage in, the place where it is to be conducted; and

they shall then proceed to pay the tax to the collec-

tor, and it shall be the duty of the said ordinary to

immediately notify the tax-collector of such registra-

tion, 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, fail-

ing to pay the special tax as herein required, shall be

guilty of a misdemeanor, and on conviction shall be

fined not less than double the tax, or be imprisoned,

Penalty. as prescribed by Section 1065 of Volume 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 for-

feitures for the use of the officers of the court. Pro-

vided, 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.

Insurance comIlan1es; ta,x on Ilremiums. See subsection (3).

(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 (IU%) per cent. upon gross premiums re-
ceived by them in this State for the year with no deductions 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 abatement of any kind or character, or for reinsurance, except companies doing

64

bu ine s in Georgia, or for ca h urrender values paid, or for 10 ses or expen es of any kind, said tax being imposed upon gross premiums without any de- Exceptions. ductions 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' iutual Insurance Companies, operating in not more than four counties, shall not be ubject to this tax. Provided, further, that mutual fire in urance companies chartered by this tate, which require their member to make premium depo its to provide for 10 ses and expenses, and which premium depo it are u ed wholly for the paYment of losses and e},.'Pen e and returned to the policy-holder or held to pay 10 e and expenses and a reinsurance re erve, shall not be ubject to this tax.

(2) Every insurance company incorporated under Returnsofinthe laws of this State, and doing bu ine s on the ~=~ comlegal-reserve plan, shall be required to return for taxation all of its real estate a other real estate is returned, and all of the personal property owned by it shall be a certained in the following manner: From the total value of the as et held by the company, both real and per onal, hall be deducted the a se eel value of all real estate owned by the company in thi
tate, the non-taxable funds deposited by the company with the tate Treasurer, and the amount of the reserve or net value of the policie required by law to be held by the company for it policy-holders; and which belong to such policy-holder; the remainder shall be the value of the personal property owned by and taxable against uch companies.

{flor'1 (3) That whenever any insurance company doing
busm e s I.n thoIS State sha11make I. t appear by proof to the Insurance Commissioner that one-fourth of the

Reduction of
~t~ axtocions:-ur-t-

total assets are invested in any or all of the following on s. e c.

ecurities or property, to-wit: Bonds of this State or

of any county or municipality of this State, property

65



situated in thi tate and taxable therein, loans secmed by lien on real e tate situated in thi tate, or policy loan by in mance policies i ued by uch company on live of per on re ident of thi tate, then the premium tax levied by the fir t paraO'raph of thi ection hall be abated or reduced to one per centum upon the gro receipt of uch company; and if the amount 0 invested by any uch company hall be a much a three-fomths of the total a set of uch company then aid premium tax hall be abated or reduced to three-fourth of one per centum upon uch '1'08 receipt of uch company.

Retumso!

ec. 8. ianufacturing Companies. Be it further

real estate by cOlIlllanies

enacted

by

the

authority afore aid, That the presi-

and Ilersons conducting

dent,

uperintendent, or agent of all manufactming

business. and other companie, whether incorporated or not

(other than railroad, telegraph, telephone, expre ,

leepinO' and palace-car companie, and uch other

companie a are required to make return of the

value of their franchi e to the Comptroller-General

under the provi ions of the Act approved December

17th 190fl, entitled an Act to provide for and re-

quire the payment of taxes on franchi es, and to

provide the method for the return ana payment

of aid taxe), and all person and companie con-

Returns of Ilersonalty.

ducting busine enterpri e of every natme whatoever, shall retw'n for taxation at its true market

value of all their real e tate to the tax-receiver of

the county wherein said real e tate i located. Pro-

vided, That if the real e tate, upon which said manu-

factming or other bu ine enterprise of what oever

natme i carried on, lie on or across the county line,

or county lines, and in two or more countie , said

real-estate shall be retmned to the tax-receiver of

the county wherein are located the main buildings,

containing the machinery or most of the main build-

ing. Provided further, that all persons, companie ,

and corporations not excepted above, conducting

any bu ine s enterpri e upon realty not taxable in

the county in which such persons reside or the office

66



of the compan or corporation is located, shall return for taxation their stock of merchandi e, raw materials, machinery, live stock, and all other personalty employed in the operation of such busine s enterpri e , together with the manufactured goods and all other property of such bu ine s enterprises and notes and accounts made and the money used in the prosecution of uch business enterpri es on hand at the time for the estimation of property for taxation, including all personalty of whatsoever kind connected with or used in such enterprises in any manner whatsoever, in the county in which is taxable the realty wherein such bu ine enterpri es are located or carried on. Provided further, that the agent in thi State or any person, firm, or corporation resident without this State, who hall have on hand and for ale, storage, or otherwise, a such agents, merchandise or other property, including money, notes, accounts, bonds, stock, etc., shall return the same for taxation to the tax-receiver of the county wherein the ame may be taxed for tate and county purposes as other property in this tate i taxed. The word "merchandi e" shall be held to include guano, commercial fertilizer save and except that all canal and slackwater naviga- oa~al ~d tion companie hall make, through their re pective ~~mg:mc:. executive officer or tockholders in po session of the same, return to the tax-receiver of each county in which the same is located, or through which the same shall pas in whole or in part, of the right-of-way, locks, and dam , toll-hou es, tructure, and all other real estate owned by or used by the company or stockholders thereof. Provided, that this Act shall not make subject to taxation any property of canal or navigation companies which is not ubject to taxation by the law of this tate now existing. The president of every manufacturing company in this State, and agent, general manaO'er, or person in possession or charge of the business and property in this State of any non-resident persons, firm, or corporation,
67

shall be required to answer tmder oath, in addition to those provided by law, the following questions:

Questions tor returns.

1. What is the true market value of the real estate

of the company you represent, including the building

thereon?

C) What is the true market value of your machine~y of every kind?

3. "hat 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 material on hand on the day fixed for return of property for taxation?

5. What i the true market value of manufactured good 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 tate?

7. State separately the true market value of the notes, bonds, and other obligation for money or property of every kind on hand on the day fixed for the return of property for taxation. And such company hall 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.

Railroad and other com-

1. Be it further enacted by the authority afore-

panies.

said, that all railroad companie , street and suburban

railroads, or sleeping-car companies, or persons or

companies operating railroads or street-railroads or

suburban railroads or sleeping-cars in this State, all

express companies, including railroad companies doing

68

express, telephone, or telegraph business, and all telephone and telegraph companie, person or persons doing an expre s, telephone or telegraph business; all gas, '" ater, electric light or power, hydroelectric power, steam heat, refrigerated air, dockage or cranage, canal, toll-road, toll-bridges, railroad equipment, and navigation companies, person or persons doing a gas, water, electric light or power, hydro-electric power, steam heat, refrigerated air, dockage or cranage, canal, toll-road, toll-bridge, railroad equipment, or navigation business, through their president, general manager, owner, or agent having control of the company's offices in this tate, shall be required to make annual tax returns of all property of said company located in this State to the Comptroller-General; and the laws now in force providing for the taxation of railroads in this State, shall be applicable to the assessment of taxes from said businesses as above stated. Provided, that small telephone companies, or person or persons doing a telephone business, whose capital stock or property is of les value than five thousand ($5,000.00) dollars, shall be required to make returns to the tax-receivers of the counties in which such property is located, instead of making returns to the Comptroller-General.
~. Sleeping-Car Companies. That each non-resi- ~~Il~~~t dent person or company whose sleeping-cars are run comIla.nles. in this State shall be taxed as follows: Ascertain the whole number of miles of railroads over which sleeping-car are run, and ascertain the entire value of all sleeping-cars of such person or company, then tax such sleeping-cars at the regular 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 Returns. be made to the Comptroller-General by the presi-dent, general agent, agents or person in control of .such cars in this State. The Comptroller-General
69

Railroad eQUiDment comDanies.

shall frame such questions as will elicit the information sought, and an wer thereto shall be made under oath. If the officers above referred to in control of said sleeping cars shall fail or refu e to answer under oath, the question propounded, the ComptrollerGeneral shall obtain the information from such ources 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 again t the owner 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.

or

3.perRsoanislr,oacdopaErqtnueiprsmhelpn,t

Companies. company or

Any pe.rson corporatIons,

wherever organized or incorporated, owning or leas-

ing or furnishing or operating any kind of railroad

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

sleeping-cars, which cars are operated, or leased or

hired to be operated, on any railroad in this State,

hall be deemed an equipment company. Every-

equipment company, as herein defined, shall be re-

quired to make return to the Comptroller-General,

and shall be taxed a follows: A certain the total

number and the value of all cars of uch equipment

company, the total car-wheel mileage made by said

car in the nited tates, and the total car-wheel

mileage in Georgia. Then tax such car at the regu-

lar rate impo ed upon property of this tate in the

same proportion to the entire value of such cars that

the car-wheel mileage made in GeorO'ia bear to the

entire car-wheel mileage of said cars in the nited

tates. The returns shall be made to the Comptroller-

General by the pre ident, general manager, agent, or

person in control of such cars; and the Comptroller-

General shall frame questions a will elicit the infor-

mation and an wer thereto shall be made under oath.

If the officers above referred to in control of aid car

shall fail or refu e to an wer under oath the que -

70

tions propounded, the Comptroller-General shall obtain the information from uch ources a he may, and he shall assess a double tax on such car. If the taxe herein provided are not paid, the ComptrollerGeneral shall issue execution against said equipment company, which may be levied by the heriff of any county in this State upon any car or car owned, leased, or operated by the company failing to pay the tax.
ec. 10. Railroad Return and by Whom Made. Returns of Be it further enacted by the authority afore aid, that Railroads. the pre idents of all railroad companies doing business in thi 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 uch railroads, and hall 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 not in force relating to the tax on railroad ; and on failure to make returns or refusal to pay tax, said company shall be liable to all the penaltie now provided by law, and the Comptroller-General is hereby required, upon failure of uch companie to make return, or if made and not satisfactory to aid officer, to proceed against such companie a provided in ection 1050 of the Code of 1910, Volume ~.
ec. 11. Banks. Be it further enacted by the au- Banks. thority afore aid, that no tax hall be as es ed upon the capital of banks or banking a ociation organized under the authority of thi tate, or the nited States, located within thi tate, but the shares of the stockholders of the banks or banking associatiOl~s, whether resident or non-re ident owners, shall be taxed in the county where the bank or banking as 0ciation are located, and not elsewhere, at their full market value, including urplu and undivided profits, at the same rate provided in thi Act for the taxation of other property in the hands of private indi-
71

viduals. Provided, that nothing in this ection contained shall be con trued to relieve such banks or banking as ociation 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 i fully paid for, the value at which it is returned for taxation may be deducted from the market value of their share; and if aid real estate is not fully paid for, only the value at which the equity owned by them therein is returned for taxation shall be deducted from the market value of their shares. The 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. Provided further, that banks and trust companies doing a general banking business shall not be required to pay any income tax.

Building and loan associa-

Sec. 1~. Building and Loan Associations. Be it

tions.

further enacted by the authority aforesaid, that

mutual 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 associa-

tions of like ch aracter shall be required to return to

the tax-receiver of the county where such associa-

tions are located, all real and personal property of

every kind and character belonging to such associa-

tions, except the real property located in another

county shall be returned to the tax-receiver of the

county.

Retu,rns by Sec. 13. Return by Resident Agents. Be it further

Res1d.ent Agents.

enacted by the authority aforesaid, that the president

72

and principal agents of all incorporated companies herein mentioned, except such as are required to make returns to tax-receivers of the counties, hall 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 D ti f aforesaid, that it shall be the duty of the sheriffs, t~~Jec:ors their deputies, and the constables of this State to look s e s. e c.
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 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 ct or any of the tax acts of this State shall be prosecuted for all violations of the tax laws; and every person convicted for a violation of this Act 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 Meaning of

any

section

or

paragraph

of

this

Act

the

words

"in

"in towns or
cities." mlle

towns

or

cities"

occur,

the

same

shall

be

construed

to

outside in-
clUded.

mean "within one mile of villages, towns, or cities,"

unless otherwise specified.

Sec. 16. Be if further enacted by the authority Authority aforesaid, that whenever the State Tax Commis- ~~~~m sioner shall have reason to believe that the taxpayers
in any county are not registering their businesses with
the ordinary as required by law and are failing to
pay their special taxes, he shall have authority, upon
recommendation of the Governor, to employ a com-

73

petent person or persons to go in said county, ascertain the facts, collect said tax, and report his finding together with the amount of money collected to the
tate Tax Commissioner. The compensation for his services shall be a per centum of the taxes collected by his efforts; said commission to be fixed by the State Tax Commissioner upon approval of the Governor.

Penalty for um>a1d taxes.

Sec. 17. Be it further enacted by the authority aforesaid, that should any of taxes herein imposed

remain due and unpaid for 30 days from due date

thereof, then such person, firm, or corporation shall

be subject to and shall pay a penalty of (50%) :fifty

per cent. of the tax imposed.

.

Sec. 18. 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 Augu t 25, 1927. Amended by Act approved August 29, 1929.

IN HERITA CE-TAX ACT AME DED

ACT B

An Act to amend the Georgia Inheritance-Tax Act, approved March 31, 1926, and for other purpo e .

Change of return. etc.. after change of Federal estate tax.

Section 1. Be it enacted by the General As embly of the tate of Georgia, and it is hereby enacted by authority of the ame, that ection 1 of the Act approved iarch 31, 1926, providin a for the return and asse ment of tate inheritance taxe be amended by adding at the end of aid section 1 the following: "Provided, that if after the filing of a duplicate return and the assessment of the State inheritance taxes the Federal authoritie hall increa e or decrea e the amount of the Federal e tate tax, an amended return hall be filed with the tate Tax Commi ioner, howino' all change made in the original return and the

74

I.

amount of increase or decrease in the Federal estate tax, and such official shall assess against said estate 80 per cent. of the additional amount found to be due for Federal estate tax. In the event of a decrease in the Fed~ral estate tax, the State shall refund to said estate its proportion of said decrease."
Sec. 2. Be it further enacted by the authority afore- Ordinary's Sal'd t h at sectl.On ;C(), 0 f sal'd Act be amended by strik- faebeietToaOx ovmayv-m. g therefrom th east seI ntenc' e m sal'd secti.on, and'm- terroalll.er-Genserting in lieu thereof the following: "The Ordinary shall receive for his services the sum of $3.00 to be taxed as a part of the cost of administration. The tax assessed under the terms of this Act shall be paid direct to the Comptroller-General."
Sec. 3. Be it further enacted by the authority aforesaid, that section 4 of said Act be amended by striking from said section the words "tax-collector of the county of the administration," and insert~ng in lieu thereof the words 'Comptroller-General."
Sec. 4. Be it further enacted by the authority afore~ said, that all laws and parts of laws in conflict with this Act be and the same are hereby repealed.
Approved August 20, 1927.

OCCUPATION TAX INS RA CE AGENTS PAID TO INSURA CE CONI nSS101 ER

ACT B-1

To provide for the collection by the Insurance Commissioner of the special or occupation tax imposed by law upon insurance agents.

SeG.tion 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, 19~6, all spe-

cial or occupation taxes imposed upon the several

classe of insurance agents under Paragraph 60, Sec-

. 75

,
v.

tion ~ of the General Tax Act hall be paid to the



Insurance Commi ioner.

Sec. ~. Be it further enacted by the authority aforesaid, That the In urance Commissioner be and he is hereby authorized to retain the urn of 5 per centum of the amount collected or so much thereof a may be necessary, annually, from the funds collected from said insurance aaent as pecial or occupation taxes, before covering the ame into the Trea my, out of which he hall pay the expen e of collecting same, including cleIical help in the Insurance Department.

Sec. 3. Be it further enacted by the authority aforesaid, That all law and parts of laws in conflict with this Act be, and the same are hereby repealed.

Approved August ~6, 19~5.

ACT C.
An Act to make liable to levy and ale certain property now exempt from levy and sale a provided for in ection ~040 of the revised Code of Georgia.
Sec. 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 ~040 of the Code of Georgia, shall not be exempt from levy and sale for the purchase money, or State and county, or municipal taxes.
Sec. ~ repeals conflicting laws.
Approved February ~7, 1874.

ACT D. An Act to facilitate the collection of Tax Executions.
Section 1. The General Assembly of the State of Georgia do enact, That from and after the passage of
76

this Act defendants in fi. fa. is ued by Tax-Collectors for taxes shall ha, e the privilege of pointing out the property upon which to levy aid fi. fa. but it shall be within the discretion and power of the collector to have the proper officer levy the arne on any other property he may point out whenever he deems it neces ary to ecure the prompt collection of the tax fi. fas.
ec. ~ repeals conflicting laws.
Approved February ~4, 1877.
ACT E.
An Act to further pre cribe the duties of the TaxCollectors of the several counties of this State, and to fix a penalty for the violation thereof, and for other purposes.
ection 1. Be it enacted by the General ssembly of the State of Georo'ia, That from and after the passage of thi Act, it shall be the duty of the everal taxcollector of thi tate to k ep a tub-book of tax receipt , and to enter on the receipt and the tub attached thereto the name of each tax-payer in their respective counties, the amount of taxes a essed again t him, and to itemize the ame, tating the amount due to the tate, county, poll tax, or any other profe ional or pecial tax.
ec.~. 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 again t each delinquent or defaulting tax-payer on said docket together with an itemized statement of the taxe 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 i~sued, and to place said exe-
77

cution in the hands of some officer authorized by law to collect the same, and shall make an entry on his execution docket of the name of said officer and the date of delivery.
Sec. 4. Be it further enacted, That it shall be the duty of the officer into whose hands said execution is placed to proceed at once to collect the same, and when said execution is paid by the defendant in execution, voluntarily or by levy and sale, it shall be the duty of said officer to detach from the execution the tax receipt and enter-thereon the amount collected, including all costs and commissions, and also to make similar entries on said execution, the receipt to be delivered by the officer to the defendant in execution, and the execution to be returned to the Tax-Collector with the amount of tax collected, who shall at once copy the entry of the officer on his execution docket and file said execution in his office.
Sec. 5. Be it further enacted, That it shall be the duty of the several Tax-Collectors of this State to submit their respective execution dockets and cash books to the grand jury of the spring term of the superior court of their respective counties, whose duty it shall be to thoroughly 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 enforced against such Tax-Collector and his securities by the Comptroller-General, as now provided by laws against defaulting Tax-Collectors, with twenty per cent. penalty of the amount added thereto.
Sec. 7. Be it further enacted, That all laws and parts of laws in conflict with this Act be, and the same are hereby repealed.
Approved October 17, 1885.
78

ACT F.
TAX FI FAS., HOW COLLECTED.
An Act to amend Section 906 of Volume I of the Code of 1895, which provides that Tax-Collector may place his fl. fa . for taxes in the hand of anyone con table of the county who shall be authorized to collect or levy the same in any part of the county, o a to require the levying officer or officer, to whom aid tax fi. fas. may be given for collection, to execute them within a fixed period and compelling them to make prompt ettlement with the TaxCollectors, and to fix a penalty for failure- to do 0, and for other purposes.
ection 1. Be it enacted by the General Assembly of Georgia, That Section 906 of Volume I of the Code of 1895 be, and the arne i , hereby altered and amended by adding a dau e thereto, 0 that aid section will read a follow: The Tax-Collector may place hi fi. fas. in the hand of anyone con table of the county, who hall be authorized to collect or levy the same in any part of the county, and it hall be the duty of the con table or constable , 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 ale the collection of ame, and said levying or collecting officer or officers hall make prompt settlement with the Tax-Collector, and in no event hall they be allowed longer than ninety days from the time the fi. fas. are placed in hi hands within which to make final settlement with the colle.ctor and return to him the tax collected and the uncollected fi. fas., with proper entries thereof. Any constable or other levying officer who shall fail or refuse to make such final return or settlement within the time above stated, shall forfeit all costs that might be due him on said fi. fas., and shall be subject to be ruled before any court of competent jurisdiction and made to account as required by this law."
79

Sec. 2. Be it further enacted, That all laws and parts of law in conflict with this Act be, and the same are hereby repealed.
Approved December 21, 1899.
ACT G. To reduce and regulate the fee of Tax-Receivers and
Tax-Collector in this State, and for other purpo e . Section 1. Be it enacted by the General embly of the State of Georgia, That from and after the fir t day of January, 1880, the commis ions to be allowed to each receiver and collector of the State and county tax shall be as follow , viz: On all dige ts, for first 1,000, 6 per cent.
On all dige ts, for the exce over 1,000 to 2,000; 4 per cent.
On all dige t , for the exce over 2,000 to 3,000; 3 per cent.
On all digests, for the exce s over 3 000 to 4,000, 2% per cell t.
On all digest, for the exce s over 4,000 to 6,000, 2U per cent.
On all digests, for the exce over 6,000 to 8,000, 2 per cent.
On all digests, for the exces over 8,000 to 12,000,
2>i per cent.
On all digests, for the excess over 12,000 to 18,000, 1% per cent.
On all digests, for the exces over 18,000 to 36,000, 1U per cent.
On all digests, for the excess over 36,000, 1>i per cent.
80

Sec.~. Be it further enacted, That all laws here.tofore enacted by the General Assembly, fixing the commi sions 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 hall, in any event, receive any greater or different rate of compensation or rate of paYment for collection of county taxe than he receive by this Act for collecting State Taxes.
Sec. 4. Be it further enacted, That the commission of Tax-Receivers, to be paid for count taxes, shall be one-half of the amount allowed by this Act to TaxCollectors for collecting of county taxes.
ec. 5 repeals conflicting law .
Approved February ~6, 1879.
TAX-RECEIYER'S PAY
An Act to amend Section 1~0~ of the Code of Georgia. by triking out the word "one-half of what' whereever they occur and in erting in lieu thereof the words "the arne compen ation."
ection 1. Be it enacted by the General Assembly of Georgia, and it is hereby enacted by authority of the same, That from and after the passage of this Act Section 1~0~ of the Civil Code, 1910, of the State of Georgia, which read a follows: "The county shall pay the receiver one-half of what the collector gets for collecting the county tax," is hereby amended by striking out the word 'one-half 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:
"Section 1~0~. Receiver's pay, etc. The county hall pay the receiver the same compensation the collector gets for collecting the county tax."
81

Sec.~. Be it further enacted, That all law and parts of law in conflict with thi ct be and the same are hereby repealed.
Approved August 17, 1918.
ACT H.
EXE)IPTIO S.
PROPERTY EXE 1PT FRO:M TAXATIO
The following de cribed property shall be exempt from taxation, to wit: All public property, places of religious worship, and place of burial; all institutions of purely public charity; all buildings erected for and used a a college, incorporated academy or other seminary of learning, and al 0 all funds or property held or u ed a endowment by uch colleges, incorporated academie ,or eminarie of learning, provided the arne is not invested in real e tate, 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 endowment to institutions for white people shall be limited to white people, and all endowments to in titutions established for colored people shall be limited to colored people; the real and per onal e tate of any public library, and that of any other library association used by or connected with such library; all books, philosophical apparatus, painting arid 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.
82

Sec. 2. Be it further enacted that all laws and part of law in conflict with thi Act be and the arne are hereby repealed.
Approved August 7, 1919.
ACT I.
TAXATIO ,CERT IN FARM PROD CTS EXE IPT FRO:l\I.
An Act to put in force the Constitution amendment ratified at the ovember election in 1912 of Article 7, Section 2, Paragraph 2 of the Con titution of this tate, authorizing the General Assembly to exempt from taxation farm products including baled cotton grown in this tate and remaining in the hands of the producer, but not longer than for the next year after their production, and for other purpo e .
Section 1. Be it enacted by the General Assembly of the tate of Georgia, and it is hereby enacted by the authority of the same, That from and after the pa sage 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 t4e next year 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
83

tribunal authorized by law, except grand juries, upon the return of the tax execution, with entry of proper legal officer of' 0 Property."
Sec. 2. Be it further enacted, etc., That said official tribunals can and shall, if they have rea ons from any cause to suspect the return of the returning officer to be incorrect in any particular, cause such fi. fas. to be ent out again for collection.
Sec. 3. Be it further enacted, etc., That before any officer named in thi Act hall allow any insolvent list, the officer in who e hand the tax fi. fa . have been placed for collection hall make oath that he has made every effort in his power to collect the ame, and that he verily believes that the tax-payers on said list have no property out of which aid tax can be collected.
Sec. 4 repeals conflicting laws.
Approved July 22, 1879.
CT K.
An Act to amend Section 874 (b) of the Code of 1882 in reference to the ale of wild land.
ection 1. Be it enacted by the General sembly of the tate of Georgia, That ection 874 (b) of the Code of 1882 be, and the same is, hereby amended by striking from the third and fourth lines of said section the words "Receiver of Tax returns," and insert in lieu thereof the words "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 subject to double tax as other property, and it shall be the duty of the Tax-Collector, when the taxe$ 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
84

receiver of. tax returns, upon receipt by him of any retmn of lands as herein provided for, to transmit immediately his receipt for such retmn to the person making arne; prm ided, that the owner of an)' wild lot or tract of land through which count line may run shall be allowed to return said lots or tracts of lands in either county containing any portion of said lots or tract of land."
Sec. ~ repeals conflicting laws.
Appro, ed December 1~, 188~. ec. HW, 895.
Approved August 15, 1904.
ACT L.
AME DATORY OF ACT OF SEPTEM:BER ~8, 1881, A TO RECORD OF V\ ILD LAND RETUR S, OTIFICATIO 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 beinO' therein, and to regulate the manner of giving in wild lands for taxation in the State," approved September ~8, 1881, so as to require the Tax-Receiver of tax returns to notify non-residents or their agents of the receipt of the returns immediately upon the receipt of the same by them; and also to require Tax-Collectors to notify non-residents or their agents of the amount of taxe due by them, and to provide for the payment of the postage account of the receiver and collector in complying with provi ions of this Act.
Section 1. Be it enacted by the General As embly 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
85

State; approved eptember ~8, 1881, be, and the arne is hereby so amended as to require the receiver of tax returns to notify non-residents or their agents of the receipt of their returns immediately u.pon 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 amou.nt of tax due by them.
Sec. 2. Be it further enacted by the authority aforesaid, That if any per on shall suffer injury by the failure of the Tax- ollectors to do their duty as prescribed in the first section of this Act, the officer so offendingshall be liable on his bond to the party so damaged for full damage sustained by the owner of aid land, including all costs and expenses of redeeming or re- covering 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 cour e of mail shall be held and deemed u.fE.cient compliance with the requirements of this Act by the Receiver and Collector.
Sec. 4. Be it further enacted by the authority aforesaid, That the Receiver and Collector shall be allowed and paid their re pective accounts annually incurred for postage in carrying out the requirements of this Act upon a sworn account properly audited by the officer or officer having charge of the county finance .
ec. 5. Be it further enacted by the authority aforesaid, That all law and part of law in conflict with this Act be, and the same are hereby repealed.
Approved September 8, 1883.
ACT 1\11.
An Act to require Tax-Collectors of the everal countie of this tate to record the name of all per on
86

who have not paid their State and County taxes in their respective counties; to pre cribe how uch records hall be kept and how taxes collected from such persons shall be credited, and for other purposes.
Section 1. Be it enacted by the General sembly of the State of Georgia, That from and after the passage of this Act, it hall be the duty of the Tax-Collectors of the several counties of the tate, to record in a book kept for the purpo e, in alphabetical order and by militia districts, the names of all persons who have not paid their taxes, placing oppo ite the name of such person the amount he i due for such tax, said record to be made in a well-bound book, to be furni hed at the expense of the county, and the records so required to be made hall be filed by the first day of July of each year with the court or board of commissioners having charge and control of the county affairs.
ec. 2. Be it further enacted, That when any tax hall be collected after uch record i made, it shall be applied to the olde t tax demand against said person paying the same.
ec. 3. Be it further enacted, That for the ervicein making said record, the Tax-Collector shall have: the urn of five dollar for every hundred name 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, uch collector shall forfeit onefourth of hi commi ion.
Sec. 4. Be it further enacted, That all law and part of laws in conflict with thi Act be, and the arne are hereby repealed.
Approved October 15, 1885.
87

ACT
P YME T OF PROFE SIO AL TAX PREREQ ISITE TO PRACTICE.
( o. 80.)
An Act to prohibit the practice of law, medicine and denti try in this tate 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 As embly of the State of Georgia, and it is hereby enacted by authority of the same, That from and after the passage of this Act it shall be unlawful for any person or persons in this State to practice the profession of law, medicine, or dentistry or any other profession upon which a special tax is levied by the State and charge for the same without paying said special tax.
Sec. ~. Be it further enacted by the authority aforesaid, That if at any time after the passage of this Act it shall be found that .a nulla bona entry has, by the proper authority, been entered upon an execution issued by the Tax-Collector for any county of the State against any person or person for s~id 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 pre cribed 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 proper authority, been entered upon an execution issued by the Tax-Collector of any county of this State against any person or persons for any special tax, such person or persons shall not then be allowed or entitled to have or collect any fees or charges whatever for their services rendered after the entry of such nulla bona; Pro-
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vided, 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 ~~, 1896.
ACT O.
TAX-COLLECTORS' BOND AND SEMIMONTHLY REPORTS AND PAYMENTS.
(No. 435.)
An Act to Amend Section 1~07 of Park's Annotated Code of Georgia of 1914, fixing the amount of bonds and their conditions required of tax-collectors of the State of Georgia in counties as have a population of less than thirty thousand, to provide when and how all officers collecting taxes in this State shall pay over the same to the proper officers, 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 Section 1~07 of Park's Annotated Code of Georgia of 1914, be and the same is hereby amended by inserting the words "sixty per cent of" and by striking the words "thirty-three and one-third per cent more than" in said Section 1~07 of Park's Annotated Code of Georgia of 1914, and by adding at the end of said Section the words "not to exceed fifty thousand dollars" so that said Section when so amended shall read as follows:
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Section 1207. .Amount of Bonds and Their Conditions.
He shall also give bond and security for sih'ty per cent. of the State tax suppo ed to be due from the county for the year for which said officer is requiTed to give bond, the a:rpount of the bond to be filled up by the Comptroller-General before being sent out tothe county from the executive office; and shall give another bond with sufficient security, payable to the Ordinary, conditioned for the faithful performance of his duties as collector of the county tax, in a sum to be fixed by uch Ordinary, not to exceed fifty thousand dollars.
Sec. 2. Whenever the tax-collector, in any uch county having a population of less than thirty thou and, collect tate taxe to the amount of five thou and dollars, he hall at once pay the same over to the treasurer as now required by law; and shall also pay over all the taxes he may have collect~d during any two weeks, on every other aturday, whether the arne amount to five thousand dollars or not; so that no tax-collectors in said countie shall have or keep any of the money of the tate in hi hand for a longer period than two weeks.
Sec. 3. aid tax-collectors, county tax commi ioners, heriffs, and constables hall each pay over, from time to time, the county taxe to the proper officers, as now required by law, 0 oon a there i collected five thousand dollar and if he fail to collect aid um during any two weeks, he shall then pay over on Saturday all he has collected during the prior two weeks, together with a list of the ta},.'pa;yer , and the amount paid by them, during aid period.
Sec; 4. The tax-collector in each of such countie hall make duplicate report every two week to the Comptroller-General and the county authoritie of the aggregate amount of taxe collected during said two week ,naming eparately the amount of taxes collected
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for the tate and the county, and shall swear that the same is a correct report of the taxes collected as aforesaid.
Sec. 5. If any of such tax-collectors fail or refuse to make said payment, or if he makes a false return, or if he fails or refuses to file such list as required, it shall be the duty of the Comptroller-General, or the Ordinary, or the county officer having charge of the county affairs, a the case may be, to report aid facts to the Governor, and it shall be the duty of the Governor to cause a notice to be served on said tax-collector calling on him to how cau e why h-e should not be removed from office, and if he fails to make a proper excuse within ten days, it shall be the duty of the Governor to remove him.
ec. 6. Be it fmther enacted, That this Act shall apply only to countie in the tate of Georgia having a population of les than thirty thou and.
ec. 7. Be it further enacted, That all laws and parts of laws ir: conflict with the provision of thi Act be and the same are hereby repealed.
Approved Augu t 27, 1925.
-ACT P.
An Act to provide how the property of tran ient peron hall be taxed in thi tate, and for other pmpo e .
ection 1. Be it enacted by the General Assembly of Georgia, and it is hereby enacted by authority of same, That whenever, at any time, dming any year, any transient person shall temporarily locate in any county in this tate for the purpose of selling or disposing of goods, auano, ware, merchandise, live- tock, or any other article of value, it hall be the duty of the Tax-Receiver, or, if hi book have been made up for
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the year, then the Tax-Collector, to call on such per-

son to make return for taxation of all of his stock in

trade at its face market value, and in case such person

shall neglect to or refuse to return the same in twenty-

four hours after such demand, it shall be the duty of

such Tax-Receiver or Tax-Collector to assess and de-

termine the same and the taxes hall be computed

thereon at the rate of as essment of the State and

county, and if the county tax has not been fixed for

the current year, then the county rate for the preced-

ing 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 hall come into any

county of this State after the date fixed by law for the

return of property for taxation, and carry on the busi-

ness indicated herein, shall be held and deemed tran-

sient pe.rsons.

-

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. Repeal conflicting laws.

Approved December 17, 1901.

ACT Q.
FOR COLLECTIO OF TAXES PAST D E TO STATE, CO TIES A D MU ICIPALITIES.
Section 1. Be it enacted by the General A sembly 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
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the time and for the years the return should have been made, uch owner i now required to do so for each year he is delinquent, aid returns to be made under the ame laws, rule and regulations as exi ted during the year in default.
ec. 3. Be it further enacted, That when the omitted property i of that cIa which hould have been returned to the Tax-Receiver of the county, the aid Tax-Receiver shall notify in writing such delinquent requiring that he shall make return thereof within twenty day.s.
ec. 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 be t information he can obtain as to it 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 exce sive, in which event the further procedure hall be the same a provided by law when the value of returned property i arbitrated.
ec. 7. Be it further enacted That if the delinquent under ection 3 di pute the taxability of aid property he may raise the que tion by petition in equity in the Superior Court of the county where said property is assessed.
ec. 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.
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ACT R.
TAX-COLLECTOR, D TIE AND LIABILITIES OF.
( o. 84.)
An Act to amend Section 98 of the Code of 1895 (volume 1), which fixes the term of office of county officers so as to add a proviso to said section requiring Tax-Collectors to complete the collection of State and county taxes for the years for which they have been elected and for which they have given bond, and to fix and determine the duties and liabilities of the outgoing and incoming Tax-Collectors and for other purposes.
Section 1. Be it enacted by the General Assembly of the State of Georgia, That from and after the passage of this Act, Section 98 of the Code of 1895 (volume 1), which fixes the terms of office of county officer , 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 wa elected and for the collection of which he has given bond; the incoming collector being charged and responsible only with the collection of the taxes due for the) ears for which he i chosen and bonded." See ll~, Code of 1910.
ec.~. 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 ~O, 1898.
ACT S.
An Act to amend Section of 164~ of the Code of 1895, by adding after word "solicitors" in fourth line of
94

said ection the words, "and fire insurance agents or olicitors,:' and "for other purposes.
Section 1. Be it enacted by the General Assembly of the tate of Georgia, and it is hereby enacted by authority of the same, That from and after the passage of this Act, Section 1643, , olume 1, Code of 1895, be and the same is hereby amended, by adding after word "olicitor" in fourth line of said section the word, "and fire agent or olicitors," so that said section when so amended shall read as follows: All Confederate soldiers who are over the age of fifty year, and who have resided in this tate for three years next preceding the filing of their applications, as hereinafter provided, al~e authorized to conduct the busine s of traveling life insurance agents or solicitors and fire insurance agents or solicitors, and peddle in the State without fir t obtaining a license therefor from the tate or any county or municipality thereof, and without being ubject to any tax therefor.
ec. 2. Be it further enacted, That all laws and parts of law in conflict with thi Act be, and the arne are hereby repealed.
Approved December 20, 1897.
ACT T.
TO RELIEVE CRIPPLED A D DISABLED CO FEDERATE SOLDIER 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
95

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.~. Be it further enacted, that the several Ordinaries, or other officer of the county having the control and management of county revenues shall have full power and authority, in their respective counties to relieve any per on from the payment of any poll tax which is demanded in violation of this Act.
Sec. 3. Be it further enacted, That all laws and part of law in conflict with thi Act be and the same are hereby repealed.
Approved July ~3, 1883.
ACT U.
PE SIO ER 1AY PRACTICE MEDICINE V\ITHO T BEING T XED.
Confederate soldiers who are on the indigent pension roll of thi State, and who are otherwi e under the law of Georgia, entitled to practice medicine, are authorized to practice their profe ion without being subject to any tax thereof.
Acts of 1899, page 99.
Section 995, Code of 1910.
ACT v.
EXEMPTING DISABLED OR IN DIGE T SOLDIERS.
Any di abled 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
96

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 eminole, Creek or Cherokee Indian war, or Mexican war, or Spanish-American war, or late European war, or blind person, who is a resident of the State, shall be sufficient proof. Provided, that this section shall not authorize peddling or dealing in ardent or intoxicating drinks, or running a billiard, pool, or other table of like character, or dealing in futures, or peddling stoves or clocks, or carrying on the business of a 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 AND OCCUPATIO TAXES.
Code Section 994. Blind persons, persons with one arm or leg, and all person having lost a limb or limbs, or deformed by nature, so as to render them unfit for manual labor, relieved by the proviso in Par. 1, Section 917, from the payment of taxes designated in that paragraph, shall be relieved also from the payment of the taxes designated in Sections 94~, 943, 944, 945 and 946, and also from the payment of any county or municipal license tax, or 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
97

the proprietor and owner of the business he proposes to cOl"duct, and i conducting the same for himself and not for others.
ote: The exemption conferred covers the following taxes, as levied by the General Tax Act of 19~1, now in effect: Par. 5~, Bowling alleys, etc.; Par. 53, Skating rinks; Par. 89, Peddlers.
ACT "v\" AUG.-1917.
SPECIAL OTICE TO TAX-COLLECTORS.
The following Act approved August ~O, 1917, fixes the date on which executions shall issue; requires the payment of interest of delinquent tax-payers from the ~Oth 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 THE E PE ALTIES. I suggest, therefore, that you read carefulJy thi Act and follow STRICTLY E\ ERY PROVISIO of the Statute, which went into effect August 20, 1917.
W. B. HARRISO ,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 becomes due, fixing the tiIIl~_ when the several taxcollectors of this State shall make final se,ttlements 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 there-
98

of 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 furth~ enacted by the authority aforesaid, That on the 20th day of Decemb~r in each year the- sevei"al Tax-Colle'ctors of this State shall furnish to 'the Comptroller-General and to the Ordinary or county officer having charge of the county affairs, as the case may be, of their respective counties a report showing the amount of State taxes and the amount of county taxes remaining unpaid on said Tax Digest, and shall, every thirty days thereafter until a final settlement is made with both the State and the County, furnish to said officers a report showing the amount of State tax collected and the amount of county taxes collected from December 20th to the date of rendering such report, and also the amount of interest collected from said dilenquent (Iefaultmg 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 make final settlements with both the State and County within four months from December 20th of the year in which said taxes become due, and upon failure of any such Tax-Collector to make such final settlement within the time, such Tax-Collector shall forfeit one-fourth of his commission unless some
99,

good and sufficient reason be given rendering the making of such final settlement impossible.
Sec. 5. Be it further enacted by the authority aforesaid, That all interest so collected b;y the several Tax-Collectors of this State shall be by them paid to the State and County at the tim.e and in the m.anner the taxes are ni.w 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 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 defaulter 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.
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~ec. 1142. All deeds of gift, m9rtgages, sales and assignments of property, of any kind, made to avoid paying taxes or judgments, procured to be rendered for the same purpose, are null and void.
Sec. 1143. The person holding such property, or to whom such conveyance may be made, is liable for such taxes, and the property also, wherever found, no matter in whose possession it may be.
Sec. 1101. Mistakes, how corrected. If a receiver makes a mistake in his digest, it i,s the duty of the Comptroller-General, with the sanction of the Governor, to correct such mistakes by making the necessary entries in the digest furnished by the Comptroller, and must in writing notify the ordinary and the taxcollector 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 reaching the Treasury. If such mistake is ascertained before the Tax-Collector has paid the amount into the treasury, the Comptroller-General with the sanction of the Governor, shall authorize such collector to refund the amount, or if he has not collected it, to order him to desist.
Sec. 1107. When defaulters not liable for double tax. If persons who are required to give in land in the counties where situated fail to do so, they shall be liable only for the real tax assessed by the receiver, unless they fail to pay the amount by the time required; in which event the collector shall collect the double tax and issue process therefor.
101

Sec. 1108. When a tax-payer has be~n returned as a d~faulter, and double taxes either by the receiver or collector, the ordinary of the county is authorized to relieve the defaulter of the pepalty for default at the time the ordinary ~hows his insolve,nt list; provided, that said tax-payer shows to such ordinary, by satisfactory evidence that either from providential or other good cause he had not an opportunity to make his re,turn to the receiver of tax-returns, and at the time of such release promptly pays his property tax and one dollar to the collector as his fee, the collector shall promptly inform the Comptroller-General of such release and the amount of taxes paid.
Sec. 1110. The ordinary, in cases set forth in 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 yet been assessed by the receiver, it is such collector's duty to assess and double tax such property, describing it particularly.
Sec. 111~. All persons who give in property for persons non-re ident 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 revenue , 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. aid official tribunals can, and shall, if they have reason from any cause to su pect the return of the returning officer to be incorrect in any particu-
102

lar, cause such fi. Jas. to be sent out again for collection. But before any officer named in this section shall allow any insolvent list, the officer in whose hands the tax fi. fas. have been placed for collection shall make oath that he has made every effort in his power to collect the same, and that he verily believes the tax-payers on said list have no property out of which the tax can be collected.
Sec. 1l~0. The ordinary, in making out such lists, shall be required to state how much is allowed the collector on account of State tax, and how much is allowed on the county tax.
Sec. 1l~7. It is the duty of the collector to examine the digest of the receiver, and if he knows of any defaulter not entered to make a schedule of such in the same manner as done by the receiver, and of any other that he may then or afterwards learn, and of their property, and assess the double tax in the same manner as receiver is allowed. to do-one copy of which shall be furnished to the Comptroller-General to add to the digest in his office, another to the receiver, who shall likewise correct his digest.
~. To search out and ascertain, as far as possible, all polls and professions, and all taxable property not returned to the receiver, or not found in his digest.
3. To enter all such defaults in a book to be kept for that purpose; to assess and collect thereon a double tax, and pay the same over to the Comptroller-General and county treasurer respectively, after deducting (single) commissions, and to deposit said book with the Comptroller-General and a copy with the ordinary before the day of final settlement.
4. To have his insolvent lists allowed in the manner required by law before final settlement with the Comptroller-Gen eral.
5. To issue executions against all defaulters and insolvents, and place them with the proper officer for collection.
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6. To give notice of the time and places of his attending to collect the taxes, and the days he will be at the court house, and there to attend during the time for collection, as required by the receiver.
7. To publish at the door of the court-house for thirty days his insolvent lists, including the taxes of each person thereon; to furnish election managers of the county list of all persons who have not paid their taxes.
8. To pay the receiver his commission upon the production of the Comptroller-General's receipt for his digests, with a specification therein of the amounts of commissions to which he is entitled, and not otherwise, and to produce said receiver's receipt, with his receipt thereon to the Comptroller-General, before he shall be allowed credit for such commissions.
9. To conform to such rules as may be furnished and to obey such orders as may be given by the Comptroller-General.
10. To perform all other duties that the law requires, and which necessarily, under the law, app~r tain to his office. .
11. To issue executions against all tax defaulters in this State, who' are residents of the counties in which said tax-collectors are holding offices, for any and every year preceding and including the years for which they are elected, 'and to collect the tax due from said defaulters, and pay over the same to the proper authorities.
Under Section 1155, it is made the duty of taxcollectors, where no prope,rty can be found on which to levy an execution, to make an entry on the execution, to that effect, and then to issue a summons of garnishment against any person indebted to the defendant, etc.
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WIlE SPECIAL TAXES ARE DUE.
All specific taxes impo ed by the General Tax Act are due and mu t 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 impo ing 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 busine,ss specified in said paragraphs," or on the first day of January of each year.
In giving your receipts, therefore, for such special taxes, you will give the same for a period embracing the fiscal year for which levied, viz: from January to January, and in collecting the same you will require such taxes to be paid in full at the time of commencing to do the business taxed.
WIlE PAID INTO THE TREAS RY.
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 receiv-
105

er'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. fl repeals conflicting laws.
Approved Octobe! 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 xnany of the collectors seexn to think in the event they do not collect any of these special taxes that these reports xnust not be xnade; such, however, is not the case. It is evidently the intention of the law to require of collectors a sworn statexnent quarterly, to be filed in this office, showing 'their acts and doings" in the xnatter of collecting these special taxes, and, therefore, whether you do or not collect any of these specific taxes, I shall expect you to xnake it known to this office by sworn quarterly statexnents.
I also desire to call your attention to Section 5 of the General Tax Act, requiring all persons specifically taxed by said Act, to go before the ordinary of the county on which they desire to do busine s and register their names and business, and pay their taxes to the TaxCollector before cOInInencing to do said business. The law makes it the duty of the ordinary to notify the Comptroller-General and the tax-collector ixnxnediately of the names of all persons so registered by him.
CO CL 810 .
I am aware of the fact that the law impose a heavy burden upon you in the collection of these special taxes and many are the potnts that will be made to you by
106

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.
INSTRUCTIONS W. B. HARRISON, COInptroller-General.
YEARS 1930-1931
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