JOURNAL
OF
THE SENATE
OF THE
STATE OF GEORGIA
EXTRAORDINARY SESSION
At Atlanta, Wednesday, November 7, 1923.
1923 FOOTE & DAVIES CO., STATE PRINTERS
ATLANTA, GA.

JOURNAL

SENATE CHAMBER, ATLANTA, GA.

WEDNESDAY, NovEMBER 7, 1923.

The Senate met in extraordinary session at 10 o'clock A. M. and was called to order by the Presi-
dent, Ron. Geo. H. Carswell.

Upon the call of the roll the following Senators answered to their names :

Arnow, Chas. S.

Horn, J. Luther

Beauchamp, J. C.

Hullender, W. C.

Boyd, B. W.

Johns, G. A.

Cason, Allison :M. Johnson, Emmett F.

Chastain, J. B.

Keith, G. J.

Coates, Howard E. Kennedy, Dr. W. B.

Davis, John Camp Kennon, J. H.

Ficklen, Boyce, Sr. King, E. R.

Garlick, Carroll B. Lankford, G. W.

Garrison, J. M.

Latimer, P. B.

Gillis, James L.

Little, W. R.

Gilstrap, E. W.

Loftin, Frank

Grantham, E. L.

Mason, T. S.

Green, Dr. Thomas E. Miller, E. C.

Hamby, R. E. A.

Moore, Louis S.

Morgan, Henry C. Mundy, W. W. McLeod, A. N. Owens, W. B. Pace, Stephen Parker, C. H. Passmore, L. D. Phillips, John R. Redwine, C. D. Smith, Ernest :M. Smith, Fred A. Stovall, J. Glenn Spence, Dr. J. :M. Whitaker, Arthur Mr. President

The President caused the following proclamation to be read:

A PROCLAMATION
Whereas, future progress in Georgia along all in<lustrial lines depends upon the Pstablishment of a stabilized system of taxation, and

J ouRx AL OF THE SExATE,
Whereas, experience has clearly demonstrated that there can be no civic peace or harmony among the people of the State, and that taxation can not and will not be stabilizecl under the present so-called Tax Equalization Law in the practical operation of which tax experts estimate that from one-third to
one-half of the people and one-third to one-half of
the taxahle property are bearing all the burdens of taxation, \Vhile many of the citizens of the State most able to pay taxes, haYing large annual incomes from salaries and other sources, are entirely escaping taxation, and
Wherea:;, unrest and bitterness are increasing among the people, business is growing more unsettled and large industrial plants leaving the North and East are being located in other Southern States because of the unstahilized conditions of taxation in Georgia, and
lVhereas, the continuance of this unfair, unjust and unsettled condition of affairs will work irreparable loss and damage to the people of the State, and
Whereas, the income of the State is not sufficient to pay the existing obligations to the old ConfedPrate Veterans, equip and maintain the common schools, the normal schools, the colleges, the eleemosynary and other institutions of the State to the point of efficiency which will hold Georgia in line with the progressi,e States of the Union, ancl
Whereas, the recent session of the Legislature adopted reyenue measures of great importance and widt> scope, imolYing the collection of millions of

\VED:\' E~DA y' X0\'El\lBER 7' 1~:!3.
dollars annually without providing necessary means of enforcing the collection of the same, and
Whereas, hundreds of thousands of dollars can be coyered into the treasury of the State annually by a scientific and business-like system of enforcing the tax laws, and other obligations to the State, and
Whereas, the present laws of the State compel the attendance of all children within prescribed ages upon the schools without providing school books, although many of these children are absolutely unable to purchase the same, and
Whereas, the people of Georgia, in conventioi1 assembled, recently declared that such school books shoulu be furnisheu to pupils in the elementary grades.
Now, Therefore, by virtue of the authority vested in me by Article V, Section 1, Paragraph 13, of the Constitution, I, CLIFFORD 'VALKER, Governor of Georgia, do hereby convoke the General Assembly of tlw State in extraordinary session, to meet in their respective halls at the Capitol in the City of Atlanta on the 7th day of November, 1923, at 10 o'clock A. M. for thP following objects, all of which are considered by the Executive of sufficient importance to make the necessity for such extraordinary session:
To reform the tax system of the State by proposing Constitutional amendments relating thereto, by enacting general laws relating thereto, to repeal the Tax Equalization Law, to propose constitutional amendments and enact general laws which will bring to the tax books intangihlP, invisible and other prop-

6

.Tol:"RKAL m' THB SEXATE,

erty now escaping taxation, and distribute the burden of taxation by placing a fair share upon those citizens enjoying large incomes who now pay practically no taxes, and provide practical and efficient means to establish uniformity of taxation by !.'nforcing the tax laws.

To enact laws authorizing the State Board of Education to purchase and <listribute text books without cost to the pupils of the elementary grades of the common schools in the future, making such present appropriation to that end as the prospective state of the Treasury will authorize.

Given under my hand and the Great Seal of the State at the City of Atlanta, this the 24th day of August, in the Year of Our Lord Nineteen Hundred and Twenty-Three.

CLIFFORD wALKER,

By the Governor:

Governor.

S. G. McLENDON,

Secretary of Stat!.'.

The President then declared the Senate convened in extraordinary session under the foregoing proclamation.
Prayer was offered by the Chaplain, the Reverend J. W. G. Watkins, of College Park.

The following message was received from the House through Mr. Moore, the Clerk thereof:
Mr. President:
I am instructed by the House to inform the Senate that the House has convened in extraordinary

\VEDXESDAY, NovE:\lBER 7, 1923.

7

session anu is ready for the transaction of business in accordance with the proclamation of the Governor.

The following resolutions were read and adopted, to wit:

By Mr. Pace-
Senate Resolution No. 1. A resolution instructing the Secretary of the Senate to notify the House that the Senate has convened in extraordinary session and is ready for the transaction of business.

B~ Mr. Garlick-
Senate Resolution No. 2. A joint resolution proYiding for the appointment of a committee of two (2) from the Senate and three (3) from the House of Representatives to notify His Excellency, the Governor, that the General Assembly has convened in extraordinary session and is ready for the transaction of business.

The President appointed as said committee on the part of the Senate the following:

The Senator from the 18th, Mr. Phillips.

The Senator from the 27th, Mr. Johns.

The following message was received from the House through Mr. Moore, the Clerk thereof:

Mr. President:
The House has concurred in the following resolution of the Senate, to wit:

.TocRXAL OF THE SExATE,
A resolution providing for a joint committee of two from the Senate and three from the House to wait upon His Excellency, the Governor, and inform him that the General Assembly has convened in extraordinary session.
The Speaker appointed the following members as the committee on the part of the House:
Messrs. Milner of Dodge. Fleming of Hancock. Aubrey of Bartow.
The following communications were read, to wit:
ST. MARK'S MEN'S BIBLE CLASS .T FDGE HIRAM WARNER HILL, TEACHER
ATLAXTA, GEORGIA, NovEMBER 6, 192:3.
HoK. G-Eo. H. UAR~WELL, President, State Senate, Stah' Capitol,
Atlanta, Georgia.
DPar Sir: The St. Mark's Men's Bible Class of Atlanta, Ga.,
located at the corner of Fifth and Peachtree Streets, wishes to extend to you and to each member of the General Assembly, a cordial invitation to attend our lectures given by .Judge Hiram warner Hill, Supreme Court .Judge, at 9 ::10 A. M. ever~ Sunday morning, rain or shine.

WEDNESDAY, NovEMBER 7, 1923.

9

\Ve will assure you of a most pleasant and profitable hour.
Very truly yours,
JoHN F. RAwLs, JR.,
H. C. BLAIR, Committee.

UNIVERSITY OF GEORGIA
ATHENs, GEoRGIA, Nov. G, 192~i.
THE HoNORABLE GEo. H. CARSWELL, President of the Senate, Atlanta, Georgia.
Jir. President:
)Jext Saturday, November lOth, has been designated as "Home-Coming Day" at the University. In the morning there will be a parade of the R. 0. T. C., and an address in celebration of Armistice Da~; a lunch will be served to visiting alumni at Denmark Dining Hall; and there will be a game of football between the teams of the University of Virginia and the l!niversity of Georgia.
I am directe<l by the :B-,aculty of the University to extend to the members of the Seuate a very cordial invitation to attend the lunch and the game as the guests of the rniversity. It has been arranged that tickets for reservNl seats at the game will be placed in the hands of RepresentatiYes DuBose and Holden, of Clarke, and F. C. McClure, who is a member of
the University. These gentlemen will be glad to
hand the tickets to the members of the Senate, au<l

10

JOURNAL OF THE SEN ATE,

we hope that a number of them will give us the pleas-

ure of their attendance on that clay.

Very respectfully,

\V. D. HooPER,

DAviD C. BARRow,

Secretary of the Faculty.

Chancellor.

Upon motion of Mr. Coates the invitations were accepted.

The joint committee, appointed by the presiding officers of their respective branches to wait upon His Excellency, the Governor, and inform him that the General ..Assembly has met and organized and is now ready for the transaction of business, reported through its Chairman, Mr. J olms, that the Governor had been notified.

The President then announced that the Senate was nmY ready for the transaction of any business.

The following Senate bilb; were introduced, read the first time, and referred to committees:

By Mr. Pace-
Senate Bill No. 1. ~\ bill to be entitled an Act to create the Department of ~\ndits, and for ot~er purposes.
Referred to Committee on ~\ppropriations.

~y "~ La_nkfordSenate Bill No. 2. A bill to amend Paragraph 1,
Section 2, Article 7 of Constitution of Georgia, so as

\VEDNEoDAY, NovEMBER 7, 1923.

11

to authorize tax on incomes, and for other purposes.
Referred to Committee on Constitutional Amendments.
By Mr. DavisSenate Bill No. 3. A bill to regulate the return
and assessment of taxation in Georgia; to repeal Tax Equalization Law, and for the purposes.
Referred to Committee on Finance.
The following resolution was introduced, read :first time, and referrecl to committee, to wit:
By Mr. PaceSenate Resolution No. 3. A resolution to propose
to people of Georgia an amendment to Article 7 of Constitution of Georgia; to create a State Budget and Investigating Committee; to define its duties and powers, and for other purposes.
Referred to Committee on Constitutional Amendments.
The following communication was read, to wit:

EXECUTIVE DEPARTMENT ATLANTA, Xovember 7, 1923.
Hox. GEo. H. CARSWELL, Prt>sidt>ut, Senate Chamber.
Dear Mr. President: I have heretofore written each member of the Sen-
ate inYiting the memhers to an informal dinner to

12

JouRX.\L oF THE SEKATE,

be given at the Peacock Cafe (corner of Edgewood Avenue and Peachtre<' Street, upstairs), this evening at 6 o'clock.
In the fear that Home of the invitations may not have been delivered I will thank you if you will haw this letter read to the members of the Senate with the statement that each member of the Senate is cordially invited to attend.
Very sincerely yours,
CLIFFORD VVALKER,
Governor.

Upon motion of Mr. Coates, the invitation was accepted.
Mr. Kennon moved that the Senate do now adjourn until to-morrow morning- at 11 o 'elock .-\.. .M.
The motion prevailed.
The President declared the Senate adjourned until to-morrow morning at 11 .\. M.

'l'H{"R~DAY, Non::\IBER 8, lH:Z:-:.

1;.).

SENATE CHAMBER, ATLANTA, GEORGIA,

THuRsDAY, NovEMBER 8, 1923.

The Senate met pursuant to adjournment at 11 o'clock A. M., and was called to order by the President.

Prayer was offered by the Chaplain.

Upon the call of the roll the following Senators answered to their names, to wit :

Adams, J. H.

Horn, J. Luther

Arnow, Chas. S.

Hullender, W. C.

Beauchamp, J. C.

Johns, G. A.

Boyd, B. W.

Johnson, Emmett F.

Cason, Allison M. Keith, G. J.

Chastain, J. B.

Kennedy, Dr. W. B.

Davis, John Camp Kennon, J. H.

Duke, Joseph B.

King, E. R.

Ficklen, Boyce, Sr. Lankford, G. W.

Garlick, Carroll B. Latimer, P. B.

Garrison, J. M.

Little, W. R.

Grantham, E. L.

Loftin, Frank

Green, Dr. Thomas E. Mason, T. S.

Henderson, A. H., Jr. Miller, E. C.

Moore, Louis S. Morgan, Hem_,- C. Mundy, W. W. Owens, W. B. Pace, Stephen Parker, C. H. Passmore, L. D. Phillips, John R. Redwine, C. D. Smith, G. C. Spence, Dr. J. M. Whitaker, Arthur Mr. President

1-fr. Johnson, Chairman of the Committee on Journals, reported that the Journal of yesterday's proceedings had been examined and found correct.
The Journal of yesterday's session was read and confirmed.
At the request of the authors, the following bills were, by unanimous consent, withdrawn from the committees, read the second time mHl recommitted to the committees, to wit:

14

.JoeRXAL oF THE SEKATE,

By Mr. Pace-
Senate Bill Ko. 1. A bill to create a Department of Audits and Accounts, and for other purposes.

Recommitted to Appropriations Committee.

By Mr. Lankford-
Senate Bill Xo. ~- .\_ bill to amewl Paragraph 1, Section 2, Article 7 of the Constitution of the State of Georgia, so as to authorize the leYy of tax on incomes, and for other purposes.
Recommitted to Constitutional .\men<lments Committee.

By Mr. DaYis-
Senate Bill Ko. ~~- . \_ hill to regulate the return and assessment of property for taxation in Georgia; to repeal the Tax Equalization Law, and for other purposes.

Recommitted to Finance Committee.

Mr. Pace asked unanimous consent that the following resolution be withdrawn from the Committee on Constitutional Amendments, read the second time, and recommitted to the Committee on Constitutional Amendments.

By Mr. Pace-
Senate Resolution Ko. 3. A resolution proposing to the people of Georgia an amendment to Article 7 of the Constitution of Georgia, so as to provide a

TH-un~n.w, NmE~IBER 8, 19~3.

15

State Budget and InYestigating Committee, and for other purposes.
The consent was granted, the resolution was read a second time and recommitted to the Committee on Constitutional ..:\me>ndments.
Mr. Pace asked unanimous consent that Senate Resolution No. :1 be withdrawn from the Committee on Constitutional ..:\mendments, read the second time, and recommitted.
The consent was granted an<l the resolution read the second time, to wit:

By Mr. PaceSenate Resolution Xo. 3. ~~ resolution proposing
to the people of Georgia an amendment to Article 7 of the Constitution of Georgia, so as to provide a State Budget and Investigating Commission, and for other purposes.
Recommitted to Constitutional Amendments Committee.
The following bills were introduced, read the first time, and referred to the committees, to wit:
By Mr. PhillipsSenate Bill No. 4. A bill to establish the Budget
System for the State of Gf'orgia, and for other purposes.
Referred to Committee on Finance.

16

.JOURXAL OF THE SEXATE,

By Mr. Mason-
Senate Bill No. 5. A.bi1r to amend Paragraph 1, Section 2, Article 7 of the Constitution of Georgia, so as to classify property for taxation, and for other purposes.

Referred to Committee on Constitutional Amendments.
The following message was received from the House through Mr. Moore, the Clerk thereof:

Mr. President:
The House has read and adopted the following resolution of the House, to wit:

By Mr. Milner of Dodge-
House Resolution No. 4. A resolution that the General ~\ssembly meet in joint session on Thursday, thP 8th of Noyember, at 11 :30 o'clock A. M., for the purpose of receiYing a message from His Excellency, the Governor.

The follo\Ying House rPsolution was read and adopted:

By :Mr. Milner of Dodge-
House Resolution No. 4. A resolution providing for a joint session of the General Assembly at 11 :30 A. M., Thursday, November 8th, 1923, for the pur. pose of hearing a message of the Governor.
Mr. Fickl!:'n arose to a question of personal privilege.

TRcRsDAY, NovEMBER 8, 1923.

17

The hour of 11::10 having arrived the Senate repaired to the Hall of the House of Representatives for the purpose of hearing the message of His Excellency, the Governor.

The President took the chair and called tlw joint session to order.

The resolution convening the General Assembly in joint session was read by the Secretary of the Senate.

The President appointed as a committee on the patt of the Senate to act with the House committee appointed to escort His Excellency, Governor Clifford vValker, to the Hall of the House of Representatives, the following Senators, to wit:
The Senator from the :12nd, Mr. Henderson.
The Senator from the 38th, Mr. Mundy.

His Excellency, Governor Clifford Walker, was escorted to the Hall of the House of Representatives by the joint committee appointed for that purpose, and upon being presented to the joint session by President Carswell, delivered in person the following message, to wit:

To the GenPral Assembly of Georgia:
Students of taxation in Georgia have openly asserted for months that less than half of the people and less than half of the property of the state are hearing all of the burden of taxation. Though the matter has heen actively agitated by the people I

18

.JoFRXAL o.F THE SE.NATE,

haYe seen no su:,;tained denial of this contention. It was this condition which formed the main issue in the general election. In that election and in the convention of the people which followed, the voters of Georgia clearly registered their will. They directed that the bur<lens of taxation be more fairly distributed. They ilirectecl that the manner of effecting such fair distribution be decided by a Commission composed of farmers, business men, bankers and manufacturers, representing all classes of people and all sections of the state. In sacred compliance with this mandate of the people, such a Commission has been appointed, has functioned in the manner directed by the people and has returned its findings to the GoY0rnor to be transmit~ed to the General Assembly.
This report does not pretend to present a perfect system of taxation~ Taxation deals with humans and, therefore, can not be made perfect. The report is not my report. In some respects I would haYe altered it. I would han approached the solution of the problem by first repealing the Tax Equalization Law. Faced b~- a clear majority with opposing views in the Senate I can (lo nothing but urge the passage of the reform bills apprmeu by the Tax Commission and the repeal of the Tax Equalization Law upon the adoption of these reform measures. The Commission':,; report is the best report and suggests the best system that could be presented under the terms fL'<ed by the people of the State. It represents the combined views of all classes and sections. It was arrin~cl at through a spirit of "give and take' '-a process which marks the passage of all

THURSDAY, NoYEl\IBER 8, 192:i.

19

great constructive legislative programs-the only process known by which such programs may be enacted into law and finally perfected by experience and by amendment from year to year.
The members of this Commission have seiTed at a great personal sacrifice, without compensation and entirely at their own expense. No word or thought of personal aggrandisement or selfish political interest has manifested itself in any member of this Commission. Its report should, therefore, be considered with the utmost respect.
Personally, I approve every word, every line and every paragraph of this report and I shall place back of the report every po""\ver and eYery influence which the executive office may properly employ until its recommendations are finally enacted into law. I urge every friend of the administration and every patriotic Georgian to get back of this report and use eYery influencP in its support. If you disagree with any part of the program or any minor detail, I beg of you to urge amendments in a spirit of constructive criticism. If any member can suggest a better system or improve the system here offered, it will han my cordial support. I earnestly urge the enactment of the laws recommended in the knowledge that after a fair trial any part of the legislation can be all(1 will be amended in the succeeding years.
I need say very little as to the suggestions themselves, keeping in mind always that the mandate of the people directs that the expense of government be more fairly distributed, and the problem is the transfer of some of the burden of taxation from the owners of tangible property to the owners of intangible

20

JOURNAL OF THE SENATE,

property. Many of the other states have wrestled with this problem for years. Their records show that they have succeeded in reaching the intangibles only through an income tax. Hundreds of citizens are enjoying large salaries and all the blessings of GoYernment at the expense of other citizens, paying practically no taxes themsehes. These can be reached only through an income tax. while sharp and well merited criticism has been visited upon the unwise and unjust method of enforcing the Federal income tax, the Commission in its travels oYer the state haYe met with almost no opposition to the principle of the income tax. \Yith only rare excep-, tions, even large tax payers haYe admitted that in principle the income tax is the fairest and most economical method of taxation. They assume, therefore, that as to this item the only serious difficulty will be as to detail and I can confidently rely on the patriotic members of the General Assembly to adjust any differences of opinion on that score. I earnestly recommend the passage of a Constitutional amendment permitting the Legislature to leyy an incomt> tax for state purposes upon net incomes as the same may be defined by the General Assembl~-, which tax may be graduated, the rate in no case to exceed 5~;; -the same to contain reasonable exemptions. If such amendment is offered by the General AssPmhl~ and ratified by the people, I pledge the influence of this office to the adoption of the scale of income taxation suggested by the Tax Commission. I further pledge the calling of an extra session of the present General Assembly in order that you rna~ fix the rate of taxation and put the law into effect at the earliest possible date.

THURSDAY, NovEMBER 8, 1923.

21

2. REDUCE AD vALOREM TAX
I recommend that the Constitutional limitation of five mills for such taxes be reduced to such figure as the Legislature may deem safe in preserving the credit and in maintaining the institutions of the state, in no event to be larger than foui mills.
3. CLASSIFICATION OF PROPERTY
I earnestly recommend a Constitutional amendment permitting the Legislature to classify property for taxation. Such a law would reduce the burdens now carried by owners of tangible property from one to two million dollars annually. The owners of intangible property producing an income of from G per cent to 8 percent will dodge taxation, sell their intangibles or move out of the state before they will pay a tax of from 3 per cent to 4 per cent. Such a tax is an income tax of over 50 per cent which, of course, is unfair, unreasonable and confiscaton. Even the income tax has failed to reach all intangibles. The classified property tax system has succeeded in all the states in which it has been tried. A system combining the income tax with the classification tax meets the approval of students of taxation. It has been given the approval of the people of the states which have tried the combined system and the Tax Commission urges your body to add the classification law to the income tax. I earnestly join in this recommendation.
4. BuDGET SYsTEM
Modern business heartily approves a budget system. Its adoption by the Federal Government has met the approval of business men throughout the

22

JouRXAL OF THE SE~ATE,

nation. Up-to-elate states have also incorporated this system. I do not hesitate to say that this suggestion has met practically the unanimous approval of the people of the state and I cordially urge the General Assembly to enact such a law.
5. STATE AuDITOR
Separate from the Budget System, but supplementing its >York, and a necessary adjunct thereto, is a State Auditor. The work of an Auditor is not intended alone to discourage dishonesty, although this feature is incorporated in every modern business plan. It is intended to suggest modern systems of bookkeeping, checking and auditing; to suggest overlapping in endeavor in transacting the business of the state; the reduction of overhead and all other expenses and the adoption of every modern economy and other business methods. I do not hesitate to say that if provided I shall endeavor to make this office at least the foundation for a purchasing system for the state which, while giving preference to merchants in the local vicinity of the different state institutions, will save annually several hundred thousand dollars. I cordially commend the passage of this legislation.
fi. Ex FORCE UoLLECTIOx oF 'l'AxEs
The State Tax Commissioner in an open meeting asserted his official opinion that a reasonable force of field inspectors charged with enforcing all tax laws would net in the treasury a minimum of one million dollars additional income annually. I sincerely share this opinion and I earnestly ask that such a force be provided. EYen the establishment

THCRSDAY, KovEMBER 8, 1923.

:23

of a new department would be economical and wise. However, I have suggested that this force be provided as a division of the Comptroller-General's office-thus obviating the establishment of a new department. This suggestion has the approval of the Tax Commission and I confidently trust it will be endorsed by the General Assembly. Not only the dire need of the institutions of the state, but common honesty demands that tax laws be repealed or be uniformly enforced. It tends towards disrespect of the laws to permit a tax law to be enforced against one citizen while it is disregarded and defied by another citizen. Respect for the law, as well as the needs of the state, demand the passage of some such law and I hope that it will be enacted without delay.
I approve the reference of the Tax Commission to limitation upon the rate of county and local taxation and trust that some relief may be granted by the Legislature.
I recommend that the Tax Equalization Law be repealed and that the old law as to equalization be re-enacted.
7. FREE ScHOOL BooKs
.F'or seyenty years states, counties and municipalities haYe furnished school books for the free use of the pupils of the elementary grades. Experience has shown this practice to be safe, sanitary, economical and wise. Many sub-divisions of this state have tried the system and found it most advantageous. The people unmistakably declared for the adoption of this system in Georgia. It has the approval of the State Superintendent of Schools. Its expense

24

.JocRXAL OF THE SEXATE,

will amount to only 2 per cent of the amount appropriated to the schools. If no uwans can be provided for the year 1924, I earnestly a::;k that enabling legislation be adopted prodding for the foundation of the system, appropriations to be made in lattr year:-; when the means are in sight. This could be provided by directing that that portion of the tobacco tax appropriated to t~e tuberculosis sanitarium at Alto for the years 1924 and 1925 be HJJpropriated to this fund for the years following 1925. 1.'his, or ::;ome other plan can be arranged following the reformation of the tax laws. I earnestly ask that enabling legislation at least be passed at this extra session. I consider this legislation of secondary importance to tax reformation and suggest that the tax measures be given the right of way. I remind the General Assembly that the people of the state in convention have declared for the system of furnishing school hooks to the elementary grades and I ask that this legislation be enacted before the special session is adjourned.
I have exercised the constitutional right in the executive to call you into an extraordinary session in the firm conviction that no great constructive reformation of the intricate and complicated tax system could be enacted in a regular session, flooded with measures of special personal interest to the members, at a time when the state will be charged with political unrest, in the midst of national, state, county and municipal political campaigns. This view accords with the legislative history of other states and even of our own state. Certainly constructive legislation can bP e<msiclPn'<l with greater ealmness

and Jeliberation. Such atmosphere should surround the consideration of this most vital question affecting the future of our state. I confidently believe that patriotic members of the General Assembly will approach the solution of this problem in the spirit of love for the state and patriotic devotion to the welfare of the people.
CLIFFORD \VALKER,

~\tlanta, Georgia, November 8, 1923.

Governor.

Upon motion of Mr. Duke, the joint session was dissolved and the Senate returned to the Senate chamber.

The Senate was called to order by the President.

Mr. Phillips moved the Senate do now adjourn.

The motion prevailed.

The President declared the Senate adjourned until to-morrow morning at 10 o'clock A. M.

26

.Joeu.'\.\L oF THE SEXATE,

GA. SExATE CHAMBER, ATLANTA,
FRIDAY, NovEMBER 9, 1923.
The Senate met pursuant to adjournment at 10 o'clock~\. M., and was callt>(l to order by the President.
Prayer was offered by Hon. C. H. Parker, the Senator from the Thinl District.
Mr. Pace asked unanimous consent to dispense with tlw call of roll a]](l tlw consent was granted.
Mr. .Johnson, Chairman of the Committee on Journals, reported th8t the Journal of yesterday's proceedings had been examined and found correct.
Mr. Pace asked unanimous consent that the reading of the Journal of yesterday's proceedings be dispensed with and the consent was granted.
The following priYilege resolutions were introduced an(l unanimously adopted, to wit:
By Mr. Phillips-
A RESOLUTION Whereas, the Hon. J. B. Douglas, Senator from the 25th District, is absent from the extraordinary session because of illness, and Whereas, he will be unable to attend this session because of the nature of his illness, therefore

F'RIDAY, NOVEl\IBER ~), 19:23.

27

Be it Resolved by the Senate, That this body deplores the illness of one of its most beloved and conscientious members.

That he is excused from service during this extraordinary session.

That this resolution be spread upon the Journal of the Senate.

By Mr. Pace-

A RESOLUTION
Whereas, the Hon. L. D. Passmore, Senator from the lOth District, is absent from the extraordinary session because of illness, and
Whereas, he \vill probably be unable to attend this session because of the nature of his illness, therefore
Be it Resolved by the Senate, That this body deplores the illness of one of its most beloved and conscientious members.

That this resolution be spread on the Journal of the Senate.
Mr. Lankford of the 15th District, Chairman of the Committee on Appropriations, submitted the following report:

Mr. President:
Your Committee on Appropriations have had under consideration the following bill of the Senate

28

JOUR~ AL OF THE SEN ATE,

and have instructed me us Chairman to report the same back to the Senate with the recommendation that the same do pass:

Senate Bill No. 1. November 9th, 1923.

LANKFORIJ, Chairman.

Under the regular onler of business the following bill was read the thir<l time and taken up for consideration, to wit:
By Mr. Pace-
Senate Bill No. 1. A bill to create a Department of Audits and Accounts, to define its powers and duties, and for other purposes.

The report of the committee, which was favorable to the passage of the bill, was agreed to.

On the passage of the bill the ayes were :13, nays ~.

The bill having received the requisitP constitutional majority was passed.

Mr. Pace asked unanimous consent that the bill be immediately transmitted to the House and the consent was granted.

Mr. Pace moved that the Senate do now adjourn until 11 o'clock A. M. Tuesday morning, Kovember 13th, 1923.

The motion prevailed.

The President declared the Senate adjourned until Tuesday morning, Kovember 12, 1923, at 11 o'clock A.M.

TuESDAY, NovEMBER 13, 1923.

29

SENATE CHAMBER, ATLANTA, GA.
TuESDAY, NovEMBER 13, 1923.

The Senate met pursuant to adjournment at 11 o'clock A. M. and was call~d to order by the President.

Prayer was offered by the Chaplain.

Upon the call of the roll the following Senator~ answered to their names, to wit:

Adams, J. H. Arnow, Chas. S. Beauehamp, J. C. Boyd, B. W. Cason, Allison :M. Chastain, J. B. Coates, Howard E. Davis, John Camp Duke, Joseph B. Fieklen, Boyee, Sr. Garliek, Carroll B. Garrison, J. M. Gillis, James L. Gilstrap, E. W. Grantham, E. L.

Green, Dr. Thomas E. Miller, E. C.

Hamby, R. E. A.

Moore, Louis S.

Henderson, A. H., Jr. Morgan, Henry C.

Hodges, W. R.

Mundy, W. W.

Hullender, W. C.

MeLeod, A. N.

Johns, G. A.

Owens, W. B.

Johnson, Emmett F. Paee, Stephen

Keith, G. J.

Parker, C. H.

Kennedy, Dr. W. B. Phillips, .Tohn R.

Kennon, J. H.

Redwine, C. D.

King, E. R.

Smith, G. C.

Lankford, G. W.

Smith, Ernest M.

Latimer, P. B.

Smith, Fred A.

Little, W. R.

Whitaker, Arthur

Loftin, Frank -

Mr. President

Mr. Johnson, Chairman of the Committee on Journals, reported that the Journal of the previous day's business had been read and found correct.

Mr. Redwine asked unanimous consent that the reading of the Journal of Friday's proceedings be dispensed with.
The consent was granted.

30

.JouRNAL OF THE SENATE,

The following bill 1vas introduced, read the first time, and referred to committee, to wit:

By Mr. Lankford-
A bill to regulate the Uomvtroller-General, to supervise the collection of all occupation, special and certain other taxes, and for other purposes.

Referred to Committee on :F'inance.

The following resolution was introduced, read the first time, and referred to tlw committee:

By Mr. Beauchamp-
A resolution to create a commission to investigate the establishment of a system of supplying free text books, and for other purposes.

Referred to Committee on Education.

Mr. Pace mond that the Senate do now adjourn until to-morrow morning at 10 o'clock A. M.

The motion preYailed.

The President declared the Senate adjourned until to-morrow morning at 10 o'clock A. M.

vVEDXESDAY, NovE:\IBER H, 192:1.

31

SENATE CHAMBER, ATLANTA, GA.
WEDNESDAY, NoVEMBER 14; 1923.
The Senate met pursuant to adjournment at 10 o'clock A. M. and was called to order by the President.
Prayer was offered by the Chaplain.
Mr. Johnson, Chairman of the Committee on Journals, reported that the Journal of yesterday's proceedings had been read and found correct.

1pon the call of the roll the following Senators answered to their names :

Adams, J. H.

Hamby, R. E. A.

Miller, E. C.

Arnow, Chas. S.

Henderson, A. H., Jr. Moore, Louis S.

Beauchamp, J. C. Hodges, W. R.

Morgan, Henry C.

Boyd, B. W.

Horn, J. Luther

Mundy, W. W.

Cason, Allison M.

Hullender, W. C.

McLeod, A. N.

Chastain, J. B.

Johns, G. A.

Owens, W. B.

Coates, Howard E. Johnson, Emmett F. Pace, Stephen

Davis, John Camp Keith, G. J.

Parker, C. H.

Duke, Joseph B.

Kennedy, Dr. W. B. Phillips, J olm R.

Ficklen, Boyce, Sr. Kennon, J. H.

Redwine, C. D.

Garlick, Carroll B. King, E. R.

Smith, Ernest M.

Garrison, J. M.

Lankford, G. W.

Smith, Fred A.

Gillis, James L.

Latimer, P. B.

Stovall, J. Glenn

Gilstrap, E. W.

Little, W. R.

Spence, Dr. J. M.

Grantham, E. L.

Loftin, Frank

Whitaker, Arthur

Green, Dr. Thomas E. Mason, T. S.

).fr. President

By unanimous consent, the reading of the Journal of yesterday's proceedings was dispensed with.
Mr. Mason asked unanimous consent that :100 copies of Senate Bill No. 6, known as the bill to re-

32

.JouRKAL oF THE SEKATE,

quire the Comptroller-General to supervise the col-
lection of all occupation, special and other taxes, be printed for the information of members of the Senate and House.

The consent was g-ranted.

Mr. Beauchamp of the 22nd District, Chairman of the Committee on Education and Public Schools, submitted the following report:

Jlr. President:
Your Committee on Education and Public Schools haYe had under consideration the following Resolution No. 4 of the Senate, and have instructed me as Chairman, to report the same back to the Senate with the recommendation that the same do pass:
A resolution to proYide a commission to investi-
gate the establishment of a system of free text boob in Georgia.
BEAUCHAMP, Chairman.
Mr. Garlick of the 17th District, Vice-Chairman of the Committee on Constitutional Amendments, submitted the following report:
Mr. President: Your Committee on Constitutional ~~mendments
have had under consideration the following bill of the Senate and have instructed me as Chairman to report the same back to the Senate with the recommendation that the Rame do paRs aR amended, to wit:

.,,)) )
Senate Bill No. 2. A bill to amend Section ~. Article 7 of the Constitution of the State of Georgia, so as to authorize the lev~- of tax on incomes.
GARLICK, Vicf>-Chairman.
The following message was received from the House through Mr. Moore, the Clerk thereof:
J/r. President:
The House has read and adopted the following resolution of the House, to wit:
By Messrs. Camp and .Tones of Coweta and othersHouse Resolution No. 9. A resolution to endorse
the plan to construct a substitute stPam plant for the Gorgas Plant.
The following House resolution was read the first time and ordered to lay oYer one day.
By Messrs. Camp and Jones of Coweta and othersHouse Resolution No. 9. A resolution to endorse
the plan to construct a substitute steam plant for the Gorgas Plant.
The following priYilege rPsolution was read and adopted:
By Mr. Pace, Mr. Phillips and othersSenate Resolution No. 5. A resolution inviting
Hon. Oscar ~Y. Underwood, United States SPnator from Alabama, to address the General Assembly of

34

JouRXAL oF THE SExATE,

Georgia, and to proYi<l<> for a joint committee on a program.
The President appointP(l as a committee on the part of the Senate the following Senators, to wit:
The Senator from the 9th, Mr. )foore.
The Senator from the 1:Hh, Mr. Pac<'.

The following resolution, favorabl~, reported by the committee, was read the s<'cow1 time:

By Mr. Beauchamp-
Senate Resolution Ko. 4. ~\ resolution to create a commission to im'estigate the establishment of a system of free text books in Georgia.

Under the regular order of business the follo'lving bill was read the third time and taken up for consideration:

By Mr. Lankfonl of 15th District-

A BILL
To be entitled an Act to amend Paragraph (1) One, Section (2) Two, Artirl<> (/) SeYen of the Constitution of the State of G0orgia, so as to authorize taxes to be imposed upon incori1es aiHl to proYidc for reasonable exemptions from surh taxes, and for other purposes.
Section 1. Be it enacted by the General ~-\.ssem bly of the State of Georgia, and it is hereby enacted by authority of the same, That Paragraph One (1),

\VEDKESDAY, NovE::.\IBER 14, 1923.

35

Section Two (2), Article Seven (7), of the Constitution of the State of Georgia be, and the same is hereby amended by adding at the end of said paragraph the following language:
''The General Assembly shall also have authority to leYy taxes upon incomes for State purposes only, which taxes may he graduated, the rate in no case to exceed five per cent, provided that provision shall be made in the law levying such taxes for crediting the same with the amount of property taxes paid to the State during the year for which such incomes are taxed; and to provide further for such exceptions as may appear to the General Assemhly to be reasonable.''
Sec. 2. Be it further enacted by the autlw.rity aforesaid, That when said am<.>ndment shall be agreed to by a two-thirds vote of the members elected to each House, it shall be entered upon the .Journal of each House, with the "yeas" awl "na~s" thereon, and publishe<1 in one or more newspap<.>rs in each Congressional District in the State for tm) months previom; to the time for holding the next general election and shall, at the next general election, be submitted to the people for ratification. All persons voting at said election in favor of adopting said proposed amendment to the Constitution shall haYe "TittPn or printed on their ballots, the words: ":B'or ratification of amendment to Section Two (2) of .\rticle Seven (7) of the Constitution authorizing the imposing of taxe>s upon ineomes;'' and all persons opposed to the adpotion of said amendment shall }urn:> written or printed on their ballots the words: '' ~\.gainst ratification of anwnclnwnt to Section T\vo

36

JouRNAL OF THE SENATE,

(2), Article Seven (7) of the Constitution authorizing the imposing of taxes upon incomes;'' and if the majority of the electors qualified to vote for the members of the General Assembly voting thereon shall vote for ratification thereof, when the returns shall be consolidated, as now required by law in elections for members of the General Assembly, and return thereof made to the Governor, then he shall declare said amendment adopted and make proclamation to that effect by publication of the results of said election by one insertion in one of the daily papers of this State, declaring the amendment ratified.
Sec. 3. Be it further enacted, That all laws and parts of laws in conflict with this Act be and the same are hereby repealed.

The committee offered the following amendments:

Amend Senate Bill No.2 by adding after the word "reasonable" the following: "which shall not be less than one thousand for a single person without dependent, or dependents, and two thousand dollars for a married man or person having dependent or dependents receiving chief support from the taxpayer, and not less than four hundred dollars for each dependent.

The amendment was adopted.

Amend by striking the words ''property'' in line 11, Section 1, and adding in lieu thereof the words ''ad valorem.''

The amendment was adopted.

\YEDXE~DAY, NovEMBER 14, 192:i.

37

Mr. Mundy offered the following amendment:
.Amend by inserting the word ''net'' before the word "incomes" in the 7th line of Section 1. And b~ adding after the word ''incomes'' in line 7 of R2ction 1 the following: "Net income.s within the meaning of this Act shall be rlefined by the General Assembly.''

Mr. Mundy called for the ayes and nays and the call was sustained.

The call of the roll was ordered and the vote was as follows:

Those voting m the affirmative were Messrs:

Beauchamp, J. C. Davis, John Camp Ficklen, Boyce, Sr. Gillis, James L.

Hullender, W. C. Keith, G. J. Moore, Louis S. Mundy, W. W.

Owens, '.V. B. Phillips, John R. Smith, Ernest M. Smith, Fred A.

Those voting in the negative were Messrs:

Adams, J. H. Arnow, Chas. S. Boyd, B. W. Cason, Allison M. Chastain, J. B. Coates, Howard E. Duke, Joseph B. Garlick, Carroll B. Garrison, J. M. Gilstrap, E. W. Grantham, E. L.

Green, Dr. Thomas E. Little, W. R.

Hamby, R. E. A.

Loftin, Frank

Hodges, W. R.

Mason, T. S.

Horn, ,J. Luther

Miller, E. C.

Johns, G. A.

Morgan, Henry C.

Johnson, Emmett F. McLeod, A. N.

Kennedy, Dr. W. B. Pace, Stephen

Kennon, J. R.

Parker, C. 1I.

King, E. R.

Redwine, C. D.

Lankford, G. W.

Whitaker, Arthur

Latimer, P. B.

Those not voting were Messrs.:

Douglas, J. B.

Passmore, L. D.

Stovall, J. Glenn

Henderson, A. H., Jr. Smith, G. C.

Mr. President

Spenee, Dr. J. M.

Ayes 12, nays 32.

88

JouRxAL OF THE SE~ATE,

Mr. Lankford asked unanimous consent to dispense with the verification of the roll call and the consent was granted.
On the adoption of the amendment the ayes were 12, the nays 32, and the amendment was therefore lost.
The report of the committee, which \Yas favorable to the passage of the bill as amended, was agreed to.
Mr. Moore moved that the bill and all the amendments be recommitted to the Committee on Constitutional Amendments.
1~pon the motion to recommit, tlw a:ns were 22, the nays were 23 and the motion \\-as therefore lost.
Mr. Hamby mond that the Senate reconsider its action in refusing to recommit the hill and all the amendments to the Committee on Constitutional Amendments and the motion prevailed.
The question was on the motion of Mr. Moore that the bill, Senate Bill No. 2, he recommitted to the Committee on Constitutional ~\mendments.
l:Jpon the motion to recommit Senate Bill No. 2 to the Committee on Constitutional Anwndments the
ayes were :-n, the na:>s 10, and the motion prevailed.
The bill \nls recommitted to the Committee on Constitutional Amendments.
Mr. Pace mond that tlw Senate do now adjourn.
The motion prevailed.
The President declared the Senate a(ljoumed until to-morrow morning at 10 o'clock.

THun~DAl, NovEMBER 15, 1923.

SENATE CHAMBER, ATLANTA, GA.

THURSDAY, NovEMBER 15, 1923.
The Senate met pursuant to adjournment at 10 o'clock A. M., and was called to order by the President.
Prayer was offered by the Chaplain.

Upon the call of the roll the following Senators answered to their names :

Adams, J. H.

Hamby, R. E. A.

Miller, E. C.

Arnow, Chas. S.

Henderson, A. H., Jr. Moore, Louis S.

Beauchamp, J. C.

Hodges, W. R.

Morgan, Henry C.

Boyd, B. W.

Horn, J. Luther

Mundy, W. W.

Cason, Allison M. Hullender, W. C.

McLeod, A. N.

Chastain, J. B.

Johns, G. A.

Owens, W. B.

Coates, Howard E. Johnson, Emmett F. Pace, Stephen

Davis, John Camp Keith, G. J.

Parker, C. H.

Duke, Joseph B.

Kennedy, Dr. W. B. Phillips, John R.

Ficklen, Boyce, Sr. Kennon, J. H.

Redwine, C. D.

Garlick, Carroll B. King, E. R.

Smith, Ernest M.

Garrison, J. M.

Lankford, G. W.

Smith, Fred A.

Gillis, James L.

Latimer, P. B.

Stovall, J. Glenn

Gilstrap, E. W.

Little, W. R.

Spence, Dr. J. M.

Grantham, E. L.

Loftin, Frank

Whitaker, Arthur

Green, Dr. Thomas E . Mason, T. S.

Mr. President

. Mr. Johnson, Chairman of the Committee on Journals, reported that the Journal of yesterday's proceedings had been read and found correct.
By unanimous consent, the reading of the Journal of yesterday's proceedings was dispensed with.
The follo\ving message was received from the House through Mr. Moore, the Clerk thereof:

40

.JO"LRXAL OJ<' THE SENATE,

Mr. President:
The House has read and concurred in tlw following resolution of the Senate, to wit:

By Mr. Mason of the 30th, and others-
Senate Resolution No. 5. A resolution inviting Senator Oscar \V. Underwood to address the General Assembly in joint session at such time as might meet his convenience and not interfere with the business of the General Assembly.

The Speaker has appointed as a committee on the part of the House to arrange for the address under the above resolution the following members of the House:
Messrs. \V. R. Jones of Meriwether.
Milner of Dodge.
Elders of Tattnall.

Mr. Garlick of the 17th District, Vice-Chairman of the Committee on Constitutional Amendments, submitted the follmdng report:
Mr. President:
Your Committee on Constitutional Amendment8 have had under consideration the following bill of the Senate and have instructed me as Chairman to report the same back to the Senate with the recommendation that the same do pass as amended, to wit :
Senate Bill No. 2. A bill to amend Section 2,

THuRSDAY, NovEMBER 15, 1923.

41

Article 7 of the Constitution of Georgia, so as to authorize levy of taxes on incomes.
GARLICK, Vice-Chairman.

The following bills were introduced, read the first time and referred to the committee:

By Messrs. J olms, Pace, Mundy and others-
Senate Bill No. 7. A bill to amend the Constitution so as to reduce the ad valorem rate from five to four mills.

Referred to Committee on Constitutional Amendments.

By Mr. Loftin (by request)-
A bill to create machinery for the collection of cigarette and cigar stamp tax.

Referred to Committee on Finance.

Under the regular order of business, the following bill was read again and taken up for consideration:

By Mr. Lankford of the 15th-

A BILL
To be entitled an Act to amend Paragraph (1) One, Section (2) Two, Article (7) Seven, of the Constitution of the State of Georgia, so as to authorize taxes to be imposed upon incomes and to pro-

42

J OURXAL OF THE SENATE,

vide for reasonable exemptions from such taxes, 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 Paragraph One (1), Section Two (2), Article Seven (7), of the Constitution of the State of Georgia be, and the same is hereby amended by adding at the end of said paragraph the following language:
"The General Assembly shall also have authority to levy taxes upon incomes for state purposes only, which taxes may be graduated, the rate in no case to exceed five per cent, provided that provision shall be made in the law levying such taxes for crediting the same with the amount of property taxes paid to the State during the year for which such incomes
are taxed; and to provide further for such exemp-
tions as may appear to the General Assembly to bP reasonable.''
Sec. 2. Be it further enacted by the authority aforesaid, That when said amendment shall be agreed to by a two-thirds vote of the members elected to each House, it shall be entered upon the Journal of each House with the "yeas" and "nays" thereon, and published in one or more newspapers in each congressional district in the State for two months previous to the time for holding the next general election and shall, at the next general election bP submitted to the people for ratification. All persons voting at said election in favor of adopting said
proposed amendment to the Constitution shall have
written or printed on their ha11ots, the "orcls: "For

THURSDAY, NovEMBER 15, 1923.

43

ratification of amendment to Section Two (2) of Article Seven (7) of the Constitution authorizing the imposing of taxes upon incomes''; and all persons opposed to the adoption of said amendment shall have written or printed on their ballots the words: ''Against ratification of amendment to Section Two (2), Article Seven (7) of the Constitution authorizing the imposing of taxes upon incomes''; and if the majority of the electors qualified to vote for the members of the General Assembly voting thereon shall vote for ratification thereof, when the returns shall be consolidated, as now required by law in elections for members of the General Assembly, and return thereof made to the Governor, then he shall declare said amendment adopted and make proclamation to that effect by publication of the results of said election by one insertion in one of the daily papers of this State, declaring the amendment ratified.
Sec. 3. Be it further enacted, That all laws and parts of laws in conflict with this Act be and the same are hereby repealed.

The committee offered the following amendments:

Amend by striking the words ''property'' in line 11, Section 1, and adding in lieu thereof the words ''ad valorem.''

The amendment was adopted.

Amend Senate Bill No.2 by adding after the word "reasonablP" the following:

44

.JovRXAL OF THE SENATE,

"\Vhich shall not be less than one thousand dollars for a single person without dependent or dependents and two thousand dollars for a married man or a person ha,ing dependent or dependents receiving chief support from the taxpayer, and not less than four hundred dollars for each dependent.''

The amendment was adopted.

Amend by adding between the words ''Incomes'' and "for" in line 7, Section 1, the following: "from whatever source derived."

The amendment was adopted.

Amend by striking word ''shall'' in line 9 of Senate Bill No. 2, between the words ''provision'' and "be," and inserting "may."

On this amendment Mr. Hodges called for the. ayes and nays and the call was sustained:

The call of the roll was ordered and the vote was as follows:

Those voting m the affirmative were Messrs:

Adams, J. H. Arnow, Chas. S. Chastain, J. B. Coates, Howard E. Garrison, J. M. Gillis, James L. Gilstrap, E. W. Hamhy, R. E. A.

Henderson, A. H., Jr. Loftin, }'rank

Hullender, W. C.

Jl.fasuu, T. S.

Johns, G. A.

Moore, Louis f4.

Keith, G. J.

Mundy, W. W.

Kennon, J. H.

Phillips, John R.

Latimer, P. B.

Smith, FrNl A.

Little, W. "R.

\Vhit:ll<Pr. Arthu1

'l'HeH::;D.\Y, No\'EMBER 13, 192:J.

4-5

Those voting in the negative were Messrs:

Beauchamp, J. C. Boyd, B. W. Cason, Allison M. Davis, John Camp Duke, Joseph B. Ficklen, Boyce, Sr. Garlick, Carroll B. Grantham, E. L.

Green, D1. Thomas E. McLeod. A. X.

Hodges, W. R.

Owens, IV. B.

Horn, J. Luther

Pace, Stephen

Johnson, Emmett F. Parker, C. H.

King, E. R.

Redwine, C. D.

Lankford, G. W.

Smith, Ernest M.

Morgan, Henry C. M -. PJesidcnt

Those not Yoting were Messrs. :

Douglas, J. B. Kennedy, Dr. W. B. Miller, E. C.

Passmore, L. D. Rmith, G. C.

Stovnll, J. Glenn Spence, Dr. J. M.

Ayes 22, nays 22.

:Mr. Lankford asked unanimous consent to dispense with the verification of the roll call and the consent was granted.

On the adoption of the amendment the ayes were 22, the nays were 22 and the amendment was therefore lost.

Mr. Henderson moved to amend Senate Bill No. 2 by striking after the word "per cent" in line 9 of Section 1 the following: ''provided that provision shall be made in the law levying such taxes for crediting the same with amount of property taxes paid to the State during the year for which such incomes are taxed."
On this amendment, Mr. Hodges called for the ayes and nays and the call was sustained.
The call of the roll was ordered and the vote was as follows:

46

JOURXAL OF THE SEKATE,

Those voting in the affirmative were Messrs:

Adams, J. H.

Hullender, W. C.

Garrison, J. M.

Johns, G. A.

Gilstrap, E. W.

Kennon, J. H.

Hamby, R. E. A.

Latimer, P. B.

Henderson, A. H., Jr. Little, W. R.

Mason, T. S. Mundy, W. W. Phillips, John R. Smith, Fred A.

Those Yoting in the negatiYc were Messrs:

Arnow, Chas. S. Beauchamp, J. C. Boyd, B. W. Cason, Allison :M. Chastain, J. B. Coates, Howard E. Davis, John Camp Duke, Joseph B. Ficklen, Boyce, Sr. Garlick, Carroll B.

Gillis, James L.

Moore, Louis S.

Grantham, E. L.

Morgan, Henry C.

Green, Dr. Thomas E. McLeod, A. N.

Hodges, W. R.

Owens, W. B.

Horn, J. Luther

Pace, Stephen

Johnson, Emmett F. Parker, C. H.

King, E. R.

. Redwine, C. D.

Lankford, G. W.

Smith, Ernest M.

Loftin, Frank

Whitaker, Arthur

Miller, E. C.

Those not voting were Messrs:

Douglas, J. B.

Passmore, L. D.

Keith, G. J.

Smith, G. C.

Kennedy, Dr. W. B. Stovall, J. Glenn

Spence, Dr. J. M. Mr. President

Ayes 14, nays 28.

Upon the amendment by Mr. Henderson, the ayes were 14, the nays were 28 and the amendment was therefore lost.

Mr. Mundy offered the following amendment:
Amend Senate Bill No. 2 by inserting the word "net" before the word "incomes" m the seventh line of Section 1.

And by adding after the word ''incomes'' in line seven of Section 1 the following:

TnuRsDAY, NovEMBER 15, 1920.

47

"Net income within the meaning of this Act shall be defined by the General Assembly.''

On the amendment Mr. Mundy called for the ayes and nays and the call was sustained.

The call of the roll was ordered, and the vote was as follows:

Those voting m the affirmative were Messrs :

Boyd, B. W. Coates, Howard E. Davis, John Camp Duke, Joseph B. Ficklen, Boyce, Sr. Garrison, J. M. Gillis, James L. Gilstrap, E. W. Hamby, R. E. A.

Henderson, A. H., Jr. Loftin, Frank

Hodges, W. R.

Mason, T. S.

Horn, J. Luther

Miller, E. C.

Hullender, W. C.

:Moore, Louis S.

J olms, G. A.

Mundy, W. W.

Johnson, Emmett F. McLeod, A. N.

Keith, G. J.

Phillips, John R.

Kennon, J. H.

Smith, Ernest M.

Latimer, P. B.

Smith, Fred A.

Those voting in the. negative were Messrs.:

Adams, J. H. Arnow, Chas. S. Beauchamp, J. C. Cason, Allison )f. Chastain, J. B. Garlick, Carroll B.

Grantham, E. L.

Morgan, Henry C.

Green, Dr. Thomas E. Pace, Stephen

King, E. R.

Parker, C. H.

Lankford, G. W.

Redwine, C. D.

Little, W. R.

Whitaker, Arthur

Those not voting were Messrs :

Douglas, J. B.

Passmore, L. D.

Kennedy, Dr. \V. B. Smith, G. C.

Owens, W. B.

Stovall, J. Glenn

Spence, Dr. J. M. Mr. President

Ayes 27, nays 16.

On the amendment the ayes were 27, the nays were 16 and the amendment was therefore adopted.
Mr. Redwine offered the following amendment:

.JoeHXAL oF THE SEXATE,
Amend Senate Bill No. 2 by adding after Section 2 the following sections:
''Sec. 3. Be it enacted by the General Assembly that Article SeYen (7), Section One (1), Paragraph Two (2) of the Constitution of the State of Georgia he amended b~ adding thereto the following words:
"'Vhich maximum rate shall be reduced from five mills to four mills whenever provision has been made in this Constitution authorizing the levy and collection of taxes upon incomes.''
8ec. . Be it further enacted b~ the authority aforesaid, That when the Amendment proposed in Nection 3 of this bill shall be agreed to by two-thirds n>tt> of the members elected to each House, it shall he entered upon the Journal of each House with the '' ~eas'' and ''nays'' thereon, and published in one or more newspapers in each Congressional District in the State for two months previous to the time for holding the next general election, and shall be submitted to the people for ratification at the next general election held in this State. All persons voting in said election in favor of this proposed amendment shall haYe written or printed on their ballots the words, '' "B,or ratification of amendment reducing the ad valorem tax rate from five to four mills"; and all persons voting against said amf'ndment shall have written or printed on their ballots the words, ''Against ratification of amendment reducing ad valorem tax rate from five to four mills''; and if thf' majority of the electors qualified to vote for members of the General Assembly voting thereon shall vote for ratification when the returns shall be con-

THURSDAY, NovEMBER 15, 1923.

49

solidated as now required by law, the return thereof shall be made to the Governor, and he shall issue a proclamation declaring said amendment ratified in said election.

Amend further by making Section Three (3) of the original bill Section Five (5).

Amend caption of Senate Bill No. Two (2) by adding after the word ''taxes'' in the fourth line the following words:
''And to reduce the State Tax rate on property from five mills to four mills.''

The amendment was adopted.

Mr. Gillis offered the following amendment:
Amend Senate Bill No. 2 by adding after Section 2 the following section:
"Section 3. Be it further enacted, That the maximum rate for ad valorem taxes for State purposes shall not exceed three mills when provision has bet>n made in this Constitution directing or authorizingthe levy and collection of taxes upon incomes for State purposes.

Mr. Pace made the point of order that this amendment was out of order for the reason that it conflicted with the amendment preyiousl~' aclopted.

The President sustained the point of order.

Mr. Gillis withdrew the amendment.

50

JouRXAL OF THE SEKATE,

Mr. Redwine asked unanimous consent that the Senate reconsider its action in adopting the Reelwine amendment.

There was objection and the consent was not granted.

Mr. Pace moved that the Senate reconsider its action in adopting the Redwirw amendment.

On the motion to reconsider the ayes were 24, the nays 8, and the motion pre,'aileu.
Mr. Gillis offered the following amendment to the
amendment by Mr. Redwine:
Moves to amend the <:mwn(lment offered by Senator Redwine, as follows:
By striking the word ''four'' wherever same occurs in said amendment awl inserting in lieu thereof the word ''three.''
By Mr. Redwine: (Readopted as amended)On the adoption of the amewlment to the amend-
ment, Mr. Davis called for the ayes and nays and the call was sustained.

The roll call was ordered and the vote was as follows:

Those voting m the affirmative were Messrs:

Adams, J. H. Arnow, Chas. S. Boyd, B. W. Cason, Allison :M.

Chastain, .f. B. Coates, Howard E. Dcnis..Tohn Ca111p fl11l<l' . . Jos~l'h D.

f:a rrison, ,J. :tvf. (iilliR, ~Tantes L. l:ilstrap, B. V.'. Gnen, [Jr. Thomas E.

51

Hamby, R. E . .A.

King, E. R.

Henderson, A. H., Jr. Lankford, G. W.

Hodges, W. R.

Miller, E. C.

Horn, J. Luther

Morgan, Henry C.

Hullender, W. C.

Mundy, W. W.

Johnson, Emmett F. McLeod, A. N.

Kennedy, Dr. W. B.

Owens, W. B. Pace, Stephen Parker, C. H. Smith, Ernest ~[. Smith, Fred A. Whitaker, Arthur

Those voting m the negative were Messrs.:

Beauchamp, J. C. Ficklen, Boyce, Sr. Garlick, Carroll B. Grantham, E. L. Johns, G. A.

Keith, G. J. Kennon, J. H. Latimer, P. B. Little, W. R. Loftin, Frank

Mason, T. S. Moore, Louis S. Phillips, John R. Redwine, C. D.

Those not voting were Messrs :

Douglas, J. B. Passmore, L. D.

Smith, G. C. Stovall, J. Glenn

Svenee, Dr. J. :M. Mr. President

Ayes 31, nays 14.

On the amendment to the Redwine amendment, the ayes 'vere 31, the nays 14, and the amendment was therefore adopted.

Upon the adoption of the Redwine amendment as amended, Mr. Hodges called for the ayes and nays and the call was sustained.

The roll call was ordered and the vote was as follows:

Those voting in the affirmative were Messrs:

Adams, J. H. Arnow, Chas. S. Beauchamp, J. C. Boyd, B. W. Cason, Allison M. Chastain, J. B.

Coates, Howard E. Davis, John Camp Duke, Joseph B. Garrison, J. M. Gillis, James L. Gilstrap, E. W.

Grantham, E. L. Green, Dr. Thomas E. Hamby, R. E. A. Henderson, A. H., Jr. Hodges, W. R. Horn, J. Luther

52

,JOURX AL OF THE SEX ATE,

Hullender, W. C. Johnson, Emmett }'. Kennedy, Dr. W. B. Kennon, J. H. King, E. R. Lankford, G. W.

Miller, E. C. Morgan, Henry C. Mundy, W. W. McLeod, A. N. Owens, W. B. Pace, Stephen

Parker, C. H. Phillips, John R. Redwine, C. D. Smith, Ernest M. Smith, Fred A. Whitaker, Arthur

Those voting in the negative were Messrs. :

Ficklen, Boyce, Sr. Garlick, Carroll B. Johns, G. A.

Keith, G. J. Latimer, P. B. Little, W. R.

Loftin, Frank Mason, T. S. Moore, Louis S.

Those not voting were Messrs :

Dou.glas, J. B. Passmore, L. D.

Smith, G. C. Stoyall, J. Glenn

Spence, Dr. J. M. ~fr. President

Ayes 36, nays 9.

On the adoption of the Redwine amendment as amended, the ayes were 36, the nays were 9 and the amendment \\as th0refore adopted.

Mr. Lankford moYe(l that the bill and all the amendments be recommitted to the CommitteP on Constitutional Amendments.

The motion was lost.

Mr. Henderson moved that the Senate reconsider its action in defeating the Henderson ~mendment.

Mr. Henderson called for the ayes and nays and the call was sustained.

The roll call was ordered and the vote was as follows:

THURSDAY, NovEMBER 15, 192:3.

53

Those voting in the affirmatin were Messrs:

Adams, J. H.

Johns, G. A.

Ficklen, Boyce, Sr. Keith, G. J.

Hamby, R. E. A.

Kennon, J. H.

Henderson, A. H., Jr. Latimer, P. B.

Horn, J. Luther

Little, W. R.

Hullender, W. C.

Mason, T. S. Moore, Louis S. Mundy, W. W. McLeod, A. N. Phillips, John R.

Those voting in the negative were Messrs. :

Beauchamp, J. C. Boyd, B. W. Cason, Allison :M. Chastain, J. B. Coates, Howard E. Davis, John Camp Duke, Joseph B. Garlick, Carroll B. Garrison, J. :M. Gillis, James L.

Gilstrap, E. W.

Morgan, Henry C.

Green, Dr. Thomas E. Owens, W. B.

Hodges, W. R.

Pace, Stephen

Johnson, Emmett F. Parker, C. H.

Kennedy, Dr. W. B. Redwine, C. D.

King, E. R.

Smith, Ernest :M.

Lankford, G. W.

Smith, Fred A.

Loftin, Frank

Stovall, J. Glenn

Miller, E. C.

Whitaker, Arthur

Those not voting were Messrs. :

Douglas, J. B. Grantham, E. L.

Passmore, L. D. Smith, G. C.

Spence, Dr. J. M. Mr. President

Ayes 17, nays 28.

On the motion that the Senate reconsider its action in defeating the Henderson amendment, the ayes were 17, the nays were 28, and the motion was lost.

Mr. Mund:v offered the following amendment:
~\mend by striking the words beginning with the word ''provided'' in line 9 and ending with the words ''are taxed'' in line 12, and inserting in lieu thereof the words: "provided, however, the General ~'\ssembly shall provide in the law levying such taxes

54

Jot;RXAL OF THE SExATE,

for crediting the ad Yalorem tax against tho income tax from property paying the ad \'alorem tax, for State purposes."

Mr. Mason called for the pre;-ious question on the hill and all its amendments.

The call was not sustained.

Upon the amendment offered by Mr. Mundy, Mr. Hodges called for the ayes and nays.

The call was sustained.

The roll call was ordend and the vote was as follows:

Those voting m the affirmative were Messrs :

Garrison, J. M.

Keith, G. J.

Hamby, R. E. A. Kennedy, Dr. W. B.

Henderson, A. H., Jr. Kennon, J. H.

Horn, J. Luther

Latimer, P. B.

Hullender, W. C.

Little, W. R.

Johns, G. A.

Mason, T. S. Mundy, W. W. Smith, Ernest M. Smith, Fred A. Stovall, J. Glenn

Those voting m the negative were Messrs. :

Adams, J. H. Arnow, Chas. S. Beauchamp, J. C. Boyd, B. W. Cason, Allison M. Chastain, J. B. Coates, Howard E. Duke, Joseph B. Ficklen, Boyce, Sr. Garlick, Carroll B.

Gillis, James L.

Moore, Louis S.

Grantham, E. L.

1forgan Henry C.

Green, Dr. Thomas E. McLeod, A. N.

Hodges, W. R.

Owens, W .. B.

Johnson, Emmett F. Pace, Stephen

King, E. R.

Parker, C. H.

Lankford, G. W.

Phillips, John R.

Loftin, Frank

Redwine, C. D.

Miller, E. C.

Whitaker, Arthur

THURSDAY, NovEMBER 15, 1923.

55

Those not voting were Messrs :

Davis, John Camp Douglas, J. B. Gilstrap, E. W.

Passmore, L. D. Smith, G. C.

Spence, Dr. J. M. Mr. President

Ayes 16, nays 28.

On the amendment of Mr. Mundy the ayes were 16,

the nays were 28, and the amendment was lost. The report of the committee, which was favorable

to the passage of the bill as amended, was agreed to, as amended.

The bill involving a constitutional amendment, the roll call was ordered, and the vote was as follows:

Those voting in the affirmative were Messrs:

Adams, J. H.

Horn, J. Luther

Arnow, Chas. S.

Hullender, W. C.

Beauchamp, J. C. Johns, G. A.

Boyd, B. W.

Johnson, Emmett F.

Cason, Allison M.

Keith, G. J.

Chastain, J. B.

Kennedy, Dr. W. B.

Duke, Joseph B.

Kennon, J. H.

Garlick, Carroll B. King, E. R.

Gillis, James L.

Lankford, G. W.

Grantham, E. L.

Little, W. R.

Green, Dr. Thomas E. Loftin, Frank

Hamby, R. E. A.

Mason, T. S.

Hodges, W. R.

Miller, E. C.

Moore, Louis S. Morgan, Henry C. McLeod, A. N. Owens, W. B. Pace, Stephen Parker, C. H. Phillips, John R. Redwine, C. D. Smith, Ernest M. Smith, Fred A. Stovall, J. Glenn Spence, Dr. J. M.

Those voting in the negative were Messrs.:

Coates, Howard E. Davis, John Camp Douglas, J. B.

Ficklen, Boyce, Sr. Latimer, P. B.

Garrison, J. M.

Mundy, W. W.

Henderson, A. H., Jr.

56

J OURKAL OF THE SENATE,

Those not voting were Messrs. :

Gilstrap, E. W. Passmore, L. D.

Smith, G. C.

Mr. President

Ayes 38, nays 6.

Upon the passage of the bill, the ayes were 38, and the nays were 6.

The bill, having received the requisite two-thirds majority, was passed.
Mr. Lankford moved that the bill be immediately transmitted to the House of Representatives, and the motion prevailed.
The following communications were received and read to the Senate:

GEORGIA SCHOOL OF TECHNOLOGY M. L. BRITTAIN, PRESIDENT ATLANTA, GA., Nov. 15, 1923.

HoN. GEORGE H. CARSWELL,
President of the Senate, State Capitol, City.

Dear Sir:

It is a pleasure to extend an invitation to the



members of the General Assembly to be the guests

of the Georgia School of Technology at the football

game on Saturday afternoon between Georgia Tech

and the University of Kentucky.

\ t the same time it will be a good opportunity 1o :,;pp tlw State's property and the new $200,000

THURSDAY, NovEMBER 15, 1923.

57

Physics building, given Georgia by the Carnegie Foundation and the subscribers to the Greater Tech Fund.
At the close of the session at noon on Saturday, I shall be glad to be here with tickets for those who will attend, and we hope that you may find it possible to he our guests on this occasion.
Sincerely yours, M. L. BRITTAIK,
President.

The Men's Bible Class of the First Metho<list church at Decatur, Ga., extends an invitation to any and all members of the Senate to hear Judge W. A. Covington, Sunday the 18th, at 10 o'clock.
Something rich coming. Respectfully,
w ALBERT OODRL'FF,
President Men's Bible Class, Decatur, Ga.
Upon motion of Mr. Redwine the invitations were accepted.
Under the regular order of business, the following resolution was read the third time and put on its passage.
By Mr. Beauchamp-
Senate Resolution No. 4. A resolution to create a commission to investigate the establishment of a system of free text-books in Georgia.

58

JouRNAL oF THE SENATE,

The hour of adjournment having arrived Mr. Hamby moved that the Senate extend its session until the pending resolution could be acted upon.

The motion prevailed.

The report of the committee, which was favorable to the passage of the resolution, was agreed to.

On the passage of the resolution the ayes were 26, nays 5.

The resolution haying received the requisite constitutional majority was passed.

The hour of adjournment having arrived the President declared the Senate adjourned until to-morrow morning at 10 o'clock A. M.

]'RIDAY, No\.EMBER 16, 1923.

5~)

SENATE CHAMBER, ATLANTA, GA.
FRIDAY, NovEMBER 16, 1923.
The Senate met pursuant to adjournment at 10 o'clock A. M., and was called to order by the President.
Prayer was offered by the Chaplain.
Mr. Lankford asked unanimous consent to dispense with the roll call and the consent was granted.
Mr. Johnson, Chairman of the Committee on Journals, reported that the Journal of yesterday's proceedings had been examined and found correct.
By unanimous consent the reading of the Journal of yesterday's proceedings was dispensed with.
Mr. Mason asked unanimous consent that the Senate take a. recess, subject to call of the Chair.
The consent was granted.
The Senate took a. recess at 10:20 ~-\. M.
The Senate was re-convened at 11 :25 A. M.
The following message was received from His Excellency, the Governor, through his Secretary, Mr. Twitty:
JJr. President: I am directed by His Excellency, the Governor, to

60

JoeHXAL o:F THE SEXATE,

deliver to the Senate the following message, to which he respectfully invites your attention:

A PROCLAMATION
Whereas, necessity for fundamental reform of the tax laws of Georgia is universally recognized, and
Whereas, the people of tlw State have directed that such reform be approached through a commission representing the different classes of our people, and
Whereas, such commission has had under careful consideration the questions involved and has reported that vitally essential incidents to such reform are an effective Budget System, an Audit System, and a system of enforcement of all tax laws, and
Whereas, it is doubtful if the proclamation issued before the report of the Commission, on the 24th day of August, 1923, calling an extraordinary session of the Legislature covers the subjects herein referred to, and
Whereas, the necessity for such effective reform and such incidents thereto has been declared and is now declared to create an emergency of sufficient importance under the terms of the Constitution to demand an extraordinary session of the General Assembly;
Now, Therefore, by virtue of the authority vested in me by Article V, Section 1, Paragraph 13, of the Constitution, I, Clifford \Valker, Governor of Georgia, do hereby convoke the General Assembly of the State in extraordinary session, to meet in their re-

J1'RIDAY, NovEMBER 16, 19:23.

61

spective halls at the Capitol in the City of Atlanta, on the 16th day of November, 1923, at 10 o'clock A. M., for the following objects, to wit:

To enact legislation to provide for: (a) ..An effective Budget System. (b) An effective Audit System. (c) A system of effectiYe enforcement of all tax and other revenue laws.

Given under my hand and the Great Seal of the State at the City of ..Atlanta, this the 15th day of

November, in the year of our Lord Nineteen Hun-

dred and Twenty-Three.

CLU'FORD "\VALKER,

By the Governor :

Governor.

S. G. McLENDON,

Secretary of State.

Mr. Pace offered the following privilege resolution:
Senate Resolution No. 7 :

A RESOLUTION
Whereas, His Excellency, the Governor, by proclamation convened the General Assembly of Georgia in extraordinary session on November 7th, 1923, and
Whereas, The General Assembly is now convened in extraordinary session by virtue of said proclamation and call, and

6:.?

.JouRNAL OF THE SENATE,

Whereas, by a subsequent proclamation, His Excellency, the Governor, has called an extraordinary session of the General Assembly to convene November 16th, 1923, at 10 o'clock A. M., in which certain objects and subject matter were specified for the consideration of the General Assembly; and

Whereas, said extraordinary session convening on November 7th, 1923, is still in session, considering and. enacting legislation in conformity with the proclamation convoking the same:
Therefore, be it 1esolved by the Senate, the House concurring, that all objects and subject matter named and specified in each and both of said proclamations may be proper!~, considered by this General Assembly.

The resolution was adopted.

Mr. Lankford asked unanimous consent that the following bill be withdrawn from the Committee on Finance, read the second time, and recommitted to the Committee on Finance.
By Mr. Lankford-
Senate Bill No. 6. A bill to require the Comptroller-General to supervise the collection of all occupation, special and certain other taxes, and for other purposes.
The consent was granted, the bill was withdrawn, read the second time, and rccouunitted to the Committee on Finance.

FRIDAY, NovEMBER 16, 192:J.

6

)
,)

The following message was received from the House through Mr. Moore, the Clerk thereof:

Mr. President:
The House has passed by the requisite Constitutional majority the following bill of the House to wit:

By Messrs. Ennis of Baldwin and Dixon of Jenkins-
House Bill No. 11. A bill to annually levy and collect a tax for the support of the State Government and public institutions and for other purposes.

The following bill was introduced, read the first time, and referred to the committee:

By Mr. Pace-
Senate Bill No. 9. A bill to create and establish a department of Audits and Accounts, and for other purposes.
Referred to Committee on Finnnc~.
The following House Bill was read the first time and referred to the committee:

By Mr. Ennis of Baldwin and Dixon of JenkinsHouse Bill No. 11. A bill to leYy a special tax
on certnin objects, known as the "General Tax .\ct."
Referred to Committee on FinancP.

The following resolution was introduced, read the first tim~, nn<l refPl'l'e<l to the committPL':

64

JouRNAL oF THE SENATE,

By Mr. Pace-
A resolution proposing an amendment to Section 7, Article 7 of the Constitution of Georgia, so as to provide for a State Budget Commission.

Referred to Committee on Constitutional Amendments.

The following resolution of the House was read and adopted :

By Messrs. Camp and Jones of Coweta, and others-
House Resolution No. 9. A resolution to indorse the plan to construct a substitute steam plant for the Gorgas Plant.

Mr. Pace moved that the Senate do now adjourn until Monday, November 19, 1923 at 11 o'clock A. M., and the motion prevailed.

The President declared the Senate adjourned until Monday, Nowmber 19, 1923, at 11 o'clock A.M.

MoNDAY, No\.EMBER Hl, 192:).

65

SENATE CHAMBER, ATLANTA, GA.
MoNDAY, NovEMBER 19, 1923.
The Senate met pursuant to adjournment at 11 o'clock A. M. this day and was called to order by the President.
Prayer was offered by the Chaplain.
By unanimous consent the call of the roll was dispensed with.
Mr. Johnson, Chairman of the Committee on Journals, reported that the Journal of the previous day's proceedings had been read and found correct.
By unanimous consent the reading of the Journal of the previous day's proceedings was dispensed with.
Mr. Mason asked unanimous consent that the following House bill be withdrawn from the Committee on Finance, read the second time and recommitted to the Committee on Finance:
By Messrs. Ennis of Baldwin and Dixon of J enkins-
House Bill No. 11. A bill to annually levy and collect certain taxes, known as the ''General Tax Act.''
The consent was granted, the bill was withdrawn,

66

J Ol:RX AL 01<' THE SEx ATE,

read the second time, and recommitted to the Committee on Finance.

Mr. Garlick asked unanimous consent that the following hill be withdrawn from the Committee on Finance, read the second time, and recommitted to the Committee on Finance:

By ::\Ir. PaceSenate Bill Ko. 9. ~~ bill to create a Department
of Audits and Accounts, and for other purposes.
Tlw consent \\as granted, the bill ~was withdrawn, read the secoll<l time, and recommitted to the Committee on Finance.

Mr. Garlick asked unanimous consent that the following resolution he withdrawn from the Committee on Constitutional Amendments, read the second time, and recommitte<l to the Committee on Constitutional Amel1!1ments:

B~' Mr. Pace-
Senate Resolution Ko. 6. A resolution proposing to the people of Georgia an amendment to Section 7, Article 3 of the Constitution of Georgia, so as to proYicle for a Budget Commission, and for other purposes.

The consent was granted, the resolution was withdrawn, read the second time, and recommitted to the Committee on Constitutional Amendments.

MoNDAY, NoYEMBER 19, 1923.

67

Mr. Redwine moved that the Senate do now adjourn until to-morrow morning at 10 o'clock A. M.

The motion prevailed.

The President declared the Senate adjourned until to-morrow morning at 10 o'clock .A. M.

68

JouRNAL OF THE SENATE,

SENATE CHAMBER, ATLANTA, GA. TuEsDAY, NovEMBER 20, 1923.

The Senate met pursuant to adjournment at 10 o'clock A. M., and was called to order by the President.

Prayer was offered by the' Chaplain.

Upon the call of the roll the following Senators answered to their names :

Adams, J. H.

Henderson, A. H., Jr. Moore, Louis S.

Arnow, Chas. S.

Hodges, W. R.

Mundy, W. W.

Beauchamp, J. C.

Hullender, W. C.

McLeod, A. N.

Boyd, B. W.

Johns, G. A.

Pace, Stephen

Chastain, J. B.

Johnson, Emmett F. Parker, C. H.

Coates, Howard E. Keith, G. J.

Phillips, John R.

Davis, John Camp Kennedy, Dr. W. B. Redwine, C. D.

Duke, Joseph B.

Kennon, J. H.

Smith, G. C.

Ficklen, Boyce, Sr. King, E. R.

Smith, Ernest M.

Garlick, Carroll B. Lankford, G. W.

Smith, Fred A.

Gillis, James L.

Latimer, P. B.

Stovall, J. Glenn

Gilstrap, E. W.

Little, W. R.

Spence, Dr. J. M.

Grantham, E. L.

Mason, T. S.

Whitaker, Arthur

Green, Dr. Thomas E. Miller, E. C.

Mr. President

Hamby, R. E. A.

Mr. Johnson, Chairman of the Committee on Journals, reported that the Journal of yesterday's proceedings had been read and found correct.

By unanimous consent the reading of the Journal of yesterday's proceedings was dispensed with.

Mr. Mason of the 30th District, Chairman of the Committee on :F'inance, submitted the following report:

'ruEtmAY, NovEMBER 20, 1~)23.

(i~l

Mr. President:
Your Committee on Finance have had under consideration the following Senate bills and have instructed me as Chairman, to report the same back to the Senate with the recommendation that the same do pass, to wit:

By Mr. PaceSenate Bill No. 9. Senate Bill No. 6 by substitute. MAsoN, Chairman.

The following message was received from the House by Mr. Moore, the Clerk thereof:

Jlr. President:
The House has read and concurred in the following resolution of the Senate, to wit:
By Mr. Pace of the 13th-
Senate Resolution No. 7. A resolution providing for the consideration of subject matter in this General Assembly.
The following message vms received from the
House through M.r. Moore, the Clerk thereof:
Mr. President:
The House has passed by the requisite Constitutional majority the following bill of the House, to wit:

70

.Joenx.\L OF THE REXATE,

B~,. Messrs. Knig-ht of Berrien, Rutherford of Monroe, and others:
House Bill No. 30. A bill to repeal an Act known as the "Tax Equalization Act" and for other purposes.
lJnder the regular order of business the followingbill was read the third time and taken up for consideration:

By Mr. Pace-
Senate Bill No. 9. ~\_ bill to establish a Department of Audits and ~~ccounts for the State of Georgia and for other purposes.

The report of the committee, which was favorable to the passage of the bill, was agreed to.
On the passage of the bill the ayes were 33, nays 0.
The hill having received the re()uisite constitutional majority was passe(1.

Mr. Pace asked unanimous consent that the bill be immediately transmitted to the House and the consent was granted.
The following bill was read the third time and taken up for passage:

B)' Mr. Lankford-
Senate Bill No. 6. ~\ hill to require the Comptroller-General to supenise the collection of all oc-

TuE~::>DAY, NovE:\IBER 20, 1923.

71

cupation and certain other special taxes, and for other purposes.

The Committee offered the following substitute:

A BILL
To be entitled an Act to require the ComptrollerGeneral of the State to supervise the collection of all special and occupation taxes; to collect all delinquent special and occupation taxes, chauffeurs license taxes, the tax upon dealers in cigars and cigarettes, inheritance taxes, and the tax upon distributors of fuels; to require the ComptrollerGeneral to perform the duties heretofore performed by the Secretary of State under the Motor Vehicle License Act; to amend the Motor Vehicle Act, approved November 30, 1915, and amendments thereto, so as to authorize the ComptrollerGeneral to perform the duties now imposed upon the Secretary of State under said Act; to authoriz<> the employment of clerical help and field agents; to prescribe their duties and fix their compensation; to prescribe the powers and duties of the Comptroller-General in connection with the collection of delinquent taxes; to impose a penalty upon delinquent taxpayers; to provide for the punishment of delinquent taxpayt>rs, and for other purposes.
Be it enacted by the General Assembly of the State of Georgia, and it is hereby enacted by the authority of the same, that from and after tht> 31st day of December, 1923:

7'2

.TorHXAL oF THE SEXATE,

Section 1. It shall be the duty of the ComptrollerGeneral of Georgia to supervise the collection of all special and occupation taxes, and to collect all delinquent special and occupation taxes levied under the General Tax Act, to collect the inheritance taxes levied under the Act approved August 19, 1913, Georgia Laws, 1913, pages 91 et seq., and amendments thereto, the tax upon dealers in cigars and cigarettes levied under the Act approved August 15, 1923, Georgia Laws, 1923, pages - - , the tax upon fuel distributors levied under the Act approved August 10, 1921, pages 83 et seq., and amendments thereto, and the motor vehicle license taxes and all other taxes, licenses and fees levied under the ~\ct approved November 30, 1915, Georgia Laws, 1915, pages 107 et seq., the same being entitled: "An Act providing for the annual registration and identification of motor vehicles and motorcycles; regulating their use upon the public streets and highwars of this State; requiring chauffeurs to obtain a license to operate such vehicles; to provide for the distribution of the fees collected hereunder among the counties of this State; to make the Secretary of State Commissioner of Motor Vehicles; provide expenses for operation ancl enforcement of law; to prescribe penalties for the violation of the provisions of this Act; to provide for tlw employment of a clerk and inspector of motor vehicles; and repealing all laws and parts of laws in conflict with this Act, and for other purposes,'' and all amendments thereto.
Sec. 2. Said Comptroller-General shall perform all of the duties heretofore required to he performed hy, and shall exercise all of the powers anrl authority

TuEsDAY, .KovE:\tBER :W, 192:l.
vested in, the Secretary of State as ex officio Commissioner of Motor Vehicles, and said Motor Vehicle Act, described in Section 1 of this Act, and all amendments thereto, are hereby amended by striking from said Act and amendments thereto the words "Secretary of State," wherever the same appear, and substituting therefor the words "ComptrollerGeneral.''
Sec. 3. The Comptroller-General is authorized and empowered to employ such clerical help and field agents as may be necessary to administer the provisions of this ~\ct, and, in addition to the duties now required to be performed by him, he shall be charged with the duty of directing and supervising the operations of such field agents and clerical help. In addition to the bond now required of him by law, he shall give a bond, with good and sufficient security, payable to the Governor, and to be approved by him, in the sum of $100,000, conditioned for the faithful performance of the duties required to be performed under this Act.
Sec. 4. The number of clerical employees appointed under the provisions of this Act, and the amount of compensation paid to each of them, shall be fixed by the Comptroller-General, subject to the approval of the State Budget Commission. .
Sec. 5. The expenses of carrying out the provisions of this Act shall be defrayed out of the sums collected hereunder when said expenses are approved hy the State Budget Commission, and the Comptroller-General in his annual report to the General Assembly shall include a full and complete itemized statement of such expenses.

74

JOURNAL 0}' THE SENATE,

Sec. 6. The Comptroller-General shall appoint and designate not less than six field agents, who shall thoroughly investigate, and diligently inquire into, all defaults in the payments of all special, occupation taxes and licenses, specified in Section 1 of this Act, and it shall be their duty to collect all such taxes and licenses as may be in default, together with a penalty of twenty per centum of the amount of taxes clue by any defaulter, which penalty is hereby imposed upon each person, firm, or corporation, for failure to pay said taxes, or licenses, within sixty days from the time the same are due and payable.
Sec. 7. Said field agents shall investigafe all estates which have been administered, or distributed without administration, since the passage of the Inheritance Tax Law, and which have not paid inheritance taxes, for the purpose of ascertaining whether or not such estates are liable for inheritance taxes under the laws of this State, and when they find an estate subject to inheritance taxes, and such taxes have not been paid, they shall make a report of that fact to such State officer as may, under the law, be charged with the supervision of the appraisement of estates for inheritance taxes and the assessment of such taxes by the courts of ordinary of the State. Said agents, when directed to do so by the Comptroller-General, shall take the necessary steps to have any estate, on which inheritance taxes are found to be due, appraised for such purpose.
Sec. 8. It shall be the duty of said field agents to examine the books of the Tax Collectors, Ordinaries and County Commissioners in the several counties of this State, for the purpose of ascertaining whether

TuESDAY, NovEl\IBER 20, 1923._

75

such officials, or the counties represented by them, have accounted for all State revenues collected by them, and in the event it is found that such officers, or counties, are due the State money, such fact shall be reported to the Comptroller-General, who is hereby authorized and directed to issue executions against the proper officers of such counties for the amount of money ascertained to be due to the State.
Sec. 9. The compensation of said field agents shall be fixed by the Comptroller-General at not more than $300 per month, and their actual necessary expenses incurred in the discharge of their duties, which shall be paid as other expenses are paid under the provisions hereof, when certified to and approved by the Comptroller-General.
Sec. 10. All employees, handling funds of the State under the provisions of this ~\ct, shall be required to give a good and sufficient bond in a sum to be fixed by the Comptroller-General, and to be approved by him, conditioned for the faithful performance of their duties, and the premiums on said bonds, as well as the premium on the bond required to h0 given by the Comptroller-General, shall be paid as a part of the expenses of the administration of this law.
Sec. 11. Any person failing to pay any special, or occupation tax, due under the laws of this State, together with the penalty imposed under Section 6 of this Act, upon demand of an officer authorized to collect the same, shall be guilty of a misdemeanor, and oil conviction shall be fined not less than double the amount of the tax ancl}wnalty <lm b~ him, or be

76

JouRNAL OF THE SENATE,

imprisoned as prescribed by Section 1065 of the Penal Code of 1910, or both, in the discretion of the Court.
Sec. 12. It shall be the duty of the ComptrollerGeneral to cause prosecutions to be instituted against any person subject to the payment of any special, or occupation taxes, wh() may refuse to pay said taxes, together with the penalty imposed under the provisions hereof, upon the demand of a field agent, and to require the tax collector of the county, in which said tax may be clue, to issue an execution for the amount of the taxes ascertained to be due, together with the penalty; provided, however, that said tax collector shall give at least three days' written notice of his intention to issue an execution to such delinquent taxpayer. Said notice may be given by registered mail, and the failure of the defendant in execution to receive said notice shall not be sufficient cause for holding the execution invalid.
Sec. 13. The tax collectors of the several counties of this State, and all other county officers, shall continue to perform all of the duties heretofore required to be performed by them under existing laws rclative to the collection of all special and occupation taxes and license fees, the provisions of this Act teing cumulative to the laws now in effect fixing the powers and duties of said county officers; provided, however, said county officers shall receive no fees, or commissions, on taxes collected through the efforts of said field agents.
Sec. 14. The Comptroller-General shall make weekly rt>ports to the Governor showing the amounh;

'fuESDAY, NovEi\IBER 20, 1H2~).

77

collected under the provisions of this Act, and shall pay into the State Treasury such sums at least once each week, provided that he may reserve a sufficient sum to defray the expenses of the administration of the provisions hereof.
Sec. 15. The power and authority to make all rules and regulations he may deem necessary to carry into effect the provisions of this Act is hereby Yested in the Comptroller-General.
Sec. 16. Be it further enacted by the authority aforesaid, that all laws, or parts of laws, in conflict herewith be, and the same are hereby, repealed.

The suhstitute was adopted.

Mr. Redwine moYed that the Senate reconsider its action in adopting the committee substitute.

The motion preYailed.

Mr. King move<l that the bill and all pending amendments be tabled.

The motion prevailed.

The following House bill was read the first time and referred to the committee:

By Messrs. Knight of Berrien, Rutherford of Monroe and others-
House Bill No. 30. A bill to repeal an Act known as the "Tax Equalization Law," and for other purposes.

78

JouRXAL OF THE SENATE,

Referred to the Committee on Finance.

Mr. Redwine moved that the Senate do now adJOUrn.

The motion prevailed.

The President declared the Senate adjourned until to-morrow morning at 10 o'clock A. M.

\YEDXE~D.H, NovEMBER 21, 192:3.

79

SENATE CHAMBER, ATLANTA, GA.

\YEDXESDAY, NovEMBER :21, 192:l

The Senate met pursuant to adjournment at 10 o'clock A. M. and was called to order by the President.

Prayer was offered by the Chaplain.

Upon the call of the roll the following Senators answered to their names:

Adams, J. H.

Horn, J. Luthl'r

Arnow, Chas. S.

Hullender, \V. C.

Beauchamp, J. C.

Johns, G. A.

Boyd, B. W.

Johnson, Emmett F.

Chastain, J. B.

Keith, G. J.

Coates, Howard E. Kennedy, Dr. \V. B.

Douglas, .T. B.

Kennon, J. H.

Duke, Josl'ph B.

King, E. R.

Ficklen, Boyce, Sr. Lankford, G. W.

Garrison, J. M..

Latimer, P. B.

Grantham, E. L.

Little, W. R.

Gteen, Dr. Thomas E. Loftin, Frank

Henderson, A. H., Jr. :Mason, T. S.

HodgPs, \Y. R.

:Miller, E. C.

Moore, Louis S. Morgan, Henry C. Mundy, W. W. McLeod, A. X. Owens, W. B. Pace, Stephen Parker, C. H. Redwine, C. D. Stovall, J. Glenn Spence, Dr. J. 11. Whitaker, Arthur :Ylr. President

Mr. Johnson, Chairman of the Committee on Journals, reported that the Journal of yesterday's proceedings had been read and found correct.

B~ unanimous consent the reading of the .Journal of ~esterday's proceedings was <lispensNl with.

Mr. Lankford moved that Senate Bill No. () he taken from the table and the motion prevailed.

80

.JouRXAL OF THE SENATE,

Mr. Lankford asked unanimous consent that Senate Bill No. 6 be recommitted to the Committee on Finance and the consent was granted.

Mr. Adams moved that the Senate do now adjourn.

The motion prevailed.

The President declared the Senate adjourned until to-morrow morning at 10 o'clock A. M.

THURSDAY, NovEMBER 22, 1923.

81

SENATE CHAMBER, ATLANTA, GA.
THURSDAY, NOVEMBER 22, 1923.

The Senate met pursuant to adjournment at 10 o'clock A. M. and was called to order by the President.

Prayer was offered by the Chaplain.

Upon the call of the roll the following Senators answered to their names :

Adams, J. H.

Hodges, W. R.

Arnow, Chas. S.

Horn, J. Luther

Beauchamp, J. C.

Hullender, W. C.

Boyd, B. W.

Johns, G. A.

Chastain, J. B.

Johnson, Emmett F.

Davis, John Camp Keith, G. J.

Duke, Joseph B.

Kennedy, Dr. W. B.

Ficklen, Boyce, Sr. Kennon, J. H.

Garlick, Carroll B. King, E.~

Garrison, J. M.

Lankford, G. W.

Gillis, James L.

Little, W. R.

Grantham, E. L.

Loftin, Frank

Green, Dr. Thomas E. Mason, T. S.

Hamby, R. E. A.

Miller, E. C.

Henderson, A. H., Jr. Moore, Louis S.

Morgan, Henry C. Mundy, W. W. McLeod, A. N. Owens, W. B. Pace, Stephen Parker, C. H. Phillips, John R. Smith, G. C. Smith, Ernest M: Smith, Fred A. Stovall, J. Glenn Spence, Dr. J. M. Whitaker, Arthur Mr. President

Mr. Johnson, Chairman of the Committee on Journals, reported that the Journal of yesterday's proceedings had been read and found correct.

By unanimous consent, the reading of the Journal of yesterday's proceedings was dispensed with.

Mr. Keith asked unanimous consent that the following Hous<' hill be withdrawn from the Committee

82

JouRXAL OF THE SEXATE,

on Finance, read the second time and recommitted to the Committee on Finance:

By Messrs. Knight of Berrien, Rutherford of Monroe and others-
House Bill No. 30. A bill to repeal what is known as the ''Tax Equalization Law,'' and for other purposes.

The consent was granted, the bill was withdrawn from the Committee on Finance, read the second time and recommitted to the Committee on Finance.

Mr. Pace moved the Senate do now adjourn.

The motion prevailed.

The President declared the Senate adjourned until 10 o'clock A. M. to-morrow morning.

FRIDAY, NovEMBER 23, 1923.

83

SENATE CHAMBER, ATLANTA, GA.
FRIDAY, NovEMBER 23, 1923.

The Senate met pursuant to adjournment at 10 o'clock A. M. and was called to order by the President.
Prayer was offered by the Chaplain.
Upon the call of the roll the following Senators answered to their names:

Adams, J. H.

Hodges, W. R.

Arnow, Chas. S.

Horn, J. Luther

Beauchamp, J. C.

Hullender, \V. C.

Boyd, B. W.

Johns, G. A.

Chastain, J. B.

Johnson, Emmett F.

Coates, Howard E. Keith, G. J.

Davis, John Camp Kennedy, Dr. W. B.

Ficklen, Boyce, Sr. Kennon, J. H.

Garrison, J. M.

King, E. R.

Gillis, James L.

Lankford, G. W.

Grantham, E. L.

Latimer, P. B.

Green, Dr. Thomas E. Little, W. R.

Hamby, R. E. A. .Loftin, Frank

Henderson, A. H., Jr. Mason, T. S.

~filler, E. C. }forgan, Henry C. Mundy, W. W. McLeod, A. N. Owens, \V. B. Pace, Stephen Parker, C. H. Phillips, John R. RedwinP, C. D. Smith, G. C. Smith, Ernest M. Stovall, J. Glenn Whitaker, Arthur Mr. President

Mr. Johnson, Chairman of the Committee on Journals, reported that the Journal of yesterday's proceedings had been read and found correct.

By unanimous consent the reading of the Journal of yesterday's proceedings was dispensed with.

The following resolution was read and adopted:

84

.JouRNAL O.F THE SENATE,

By Mr. Pace-
Senate Resolution No. 8. A resolution providing for a joint session of the General Assembly at 12 o'clock A. M. to-day for the purpose of hearing an address by. Hon. Oscar W. Underwood, Senator to U. S. Senate from Alabama.

The President appointed as an additional committee on the part of the Senate the following:

The Senator from the 2nd, Mr. Miller. The Senator from the 18th, Mr. Phillips. The Senator from the 19th, Mr. Boyd. The Senator from the 40th, Mr. Hamby.
Mr. Mason, of the 30th District, Chairman of the Committee on Finance, submitted the following report:

Mr. President:
Your Committee on Finance have had under consideration the following bill of the. House and havP instructed me as Chairman, to rep~rt the same back to the Senate with the recommendation that the same do pass as amended:
House Bill No. 11. A bill known as "The General Tax Act.''
Respectfully submitted, MASON, Chairman.
The following message was received from the House through Mr. Moore, the Clerk thereof:

~,RIDAY, NovEMBER 23, 1923.

85

Mr. President:
The House has read and concurred in the following resolution of the Senate, to wit:

By Mr. Pace of 13th-
Senate Resolution No. 8. A resolution providing for a joint session on Friday, November 23, 1923,
to hear an address by Sen. Oscar w. Underwood.

The Speaker has appointed as a committee of escort on the part of the House under the above resolution the following members of the House:
Messrs: Aubrey of Bartow. Smith of Lamar. Curry of Randolph. Perkins of Muscogee. Hulme of Elbert.

The following resolution was read and adopted : By Mr. Smith of the 35th-
Senate Resolution No.8:

A RESOLUTION
Resolved, That the same number of employees and attaches as allowed for the previous session be and the same is hereby- authorized for this the extraordinary session of the Senate and the Treasurer is hereby authorized to pay same as heretofore authorized in Division C, Section 1, of the General Appropriation Act of 1921.

86

Jo"LRXAL OF THE SE""ATE,

Under the regular order of business the following House bill 'vas read the third time and put on its passage:

By Messrs. Ennis of Baldwin and Dixon of J enkins-
House Bill No. 11. A bill to provide certain occupation taxes, known as the ''General Tax Act,'' and for other purposes.

Mr. Mason moved that the bill be considered by Sections and the motion prevailed.

The following Sections were read and taken up for consideration:

A BILL
To be entitled an Act to annually, in addition to the ad valorem tax on real and personal property as now required by law, to levy and collect a tax for the support of the State government and public institutions; for educational purposes in instructing children in the elementary branches of au English education only; to pay the interest on the public debt; to pay maimed and indigent Confederate soldiers aml widows of Confederate soldiers such amounts as are allowed them by law; to pay the public debt when due; to prescribe what persons, corporation, professions, business, and property are liable to taxation; to prescribe tlw methods of collecting and of receiving certain of said taxes; to prescribe questions to be propound-
ed to taxpayers, and to provi<le penalties for vio-

FRIDAY, NovEMBER 23, 1923.

87

lations thereof; and to repeal conflicting laws, and for other purposes.
Section 1. Be it enacted by the General Assembly of the State of Georgia, That the terms and provisions of this Act shall not take effect and become operative until January 1, 1924, and shall continue thereafter.

The Section was adopted.

Mr. Mason moved that Section 2 be considered by paragraphs and the motion prevailed.

The following paragraphs were read and taken up for consideration:

Sec. :2. Be it further enacted by the authority aforesaid, That in addition to the ad valorem tax on real estate and personal property, as required by the Constitution and now provided for by law, tlw following specific and occupation taxes shall be levied and collected each year after the passage of this Act, beginning in 1924. 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.

The paragraph was adopted.

Par. 1. Upon each and every inhabitant of the State between the ages of twenty-one and sixty years on the day fixed for the return of property for taxation a poll tax of one ($1.00) dollar, which shall be for educational purposPs, in instructing children

88

Jot:UXAL oF THE SEXATE,

in the elementary branches of an English education only. Provided, this shall not be tlemanded of blind persons, nor crippled, maimed or disabled Confederate veterans relieved of such taxes undei and by authority of Section 766, Volume 1, of the Code of 1895, nor shall this tax be requiretl or demanded of female inhabitants of the State who do not register for voting; Provided that all females are required to pay all back poll tax due from tlw time they shall become eligible to vote to the dntP of their registration.
(a) Provided, further, that those female inhabitants who have heretofore registered may avail themselves of the benefits of this Act, and be relieved of said tax, by applying to the tax collector of their county, and have their names stricken from said registration book; and it shall be the duty of said tax collector to issue to such females who may apply to have their names so stricken a certificate, which cer.tificate shall bear date when issued and shall give the name of such females, and state in substance that said named female has been stricken from the registration book, and is no longer a registered voter for that year.

The committee offered the following amendment:

Committee moves to amend by striking all of lines 8, 9 and 10 in paragraph 1 of Section 2 after the word ''voting'' in line 8.

The amendment was adopted.

Tlw paragraph was atlopted a:-~ amended.

FRIDAy' XOVEMBEil :2:3, 1~23.
Mr. Pace asked unanimous consent to make a motion at this time and the consent was granted.
Mr. Pace moved that when the Senate adjourn to-day, that it stand adjourned until10 o'clock A. M. Monday morning, November 26, 1923.
The motion prevailed.
The following.paragraphs were read and taken up for consideration:
Par. 2. That the Governor, by and with the assistance of the Comptroller-General, is authorized and empowered annually to levy and assess a tax on the ad valorem value of the taxable property of this_ State such rate as may be sufficient to raise a net amount of $100,000 as a sinking fund to pay. off and retire the valid outstanding bonds of the State as they fall due as required by Article 7, Section 14, Paragraph 1, of the Constitution. The tax above authorized shall be specially levied and collected and separate accounts of the same shall be kept by the Treasurer, and the money arising therefrom shall be applied to paying off the valid bonds of the State as they mature. The said amount so received each year shall be applied to paying off and retiring the valid bonds of the State maturing in their order continuously. All bonds retired under the provisions of this Act shall be cancelled and stamped with the words ''sinking funds'' by the Treasurer and filed in his office.
In addition to the foregoing levy, the Governor, b~ and with the assistance of the Comptroller-Gen-

90

JounXAL 01, THE SEXATE,

eral, shall also levy and assess such additional rate of tax on the taxable }HOpert~' of this State as may be necessary to meet the appropriations of the General Assembl~' of Georgia for each succeeding year. The aggregate ad valorem tax levy in any one year not to exceed the tax rate limit fixed by the Constitution of this State. The Comptroller-General and State Tax Commissioner shall cause returns of public service and utility corporations whos<' returns ar<' made to the Comptroller-General, to be equalized with the returns of real estate taxpayers of Georgia, in order that the percentage of actual values returned by such corporations shall be as great as the percentage of actual values returned b~' land-ownen; of Georgia.

The paragraph was adopted.

Par. 3. Professions. lTpon each and every practitioner of law, medicine, osteopathy, chiropractic, pediatry, dentistr~, and upon each and every veterinary surgeon, optician, optometrist, masseur, public accountant, or embalmer; and upon every civil, mechanical, hydrostatic or electrical engineer, or architect, charging for their services as such, $15.00. And the validity of their licenses is made contingent upon the payment of the tax herein provided for. And no municipal corporation or county authority shall levy or collect an additional tax on the professions, business or occupation enumerated above, which shall be returned to the tax rPceivcr of tlw county of his residence by any person engaged therein on the first day of January, and entPred by tlw receiver on tlw digest of the county.

J<'RIIJAY, .l\0\'E:\lBEH 2:i, 1923.

91

The committee offered the following amendments:

Committee amends by st.riking from line 4 of Section 2, Paragraph 3, the word ''hydrostatic'' and substituting the word "hydraulic."

The amendment was adopted.

Committee amends Paragraph 3 of Section 2, House Bill No. 11, by striking all of line six after the word "for" in said line, all of line seven, and the "\Vorcl ''above'' in line eight, and inserting at the end of said paragraph the following:
''And no municipal corporation nor county authority shall levy or collect an additional tax on the professions or occupations of law, medicine, osteopathy, chiropractic, dentistry, veterinary surgery, public accounting, and embalming.''

The amendment was adopted.

The committee moves to amend Paragraph 3 by striking the word "pediatry" and insert the word ''chiropodist.''

The amendment was adopted.

The paragraph was adopted as amended.

Par. 4. Officials. Upon the president of each express, telegraph, telephone, railroad, street railroad, steamboat or navigation company, electric light, gas company, "\\ater company, sleeping car company, palace car company, building and loan association, and

92

JouRXAL oF THE SENATE,

investment and loan company, doing business in this State, $25.00. Provided, said tax shall not apply to local building and loan: associations fostered as a civic undertaking and not conducted for financial gain or profit.
In case the president of any of the companies enumerated in the preceding paragraph, does not reside in this State, then in each case the general agent, superintendent, or other person or official in charge of the business of such companies, residing in this State, shall be require<l to pay the tax of $25.00 hereby imposed. And no municipal corporation, or count~ authorities shall levy or collect an additional tax on the officials enumerated above, either as a license, tax or fee. The President or other officials herein namell, of the companies enumerated above, arc required to make a return as such to the tax receiver of the county of his residence, as of J anum~- 1st, which return shall be entered on the digest h~- said receiver.
Provided, further, that a tax of $25.00 on every sleeping car or Pullman car shall be annually col. lected on the sanw as a specific tax to be collected h~- the Comptroller-General.

Tlw committee offered the follO\Ying amPmlment:

Committee mo\es to amend by striking all of lines . 16, 17 and 18 in Section 2, Paragraph 4.

The amendment was adopted.

Tlw paragraph was adopted as amended.

FRIDAY, NovEMBER 2~, 192::1.
Par. 5. Abstract Companies. Upon each person, firm or corporation engaged in the business of making abstract of title to property in cities of 20,000 inhabitants or over, $100.00; in cities between 10,000 and 20,000 inhabitants, $50.00; in cities and towns of less than 10,000 inhabitants, $25.00; provided this tax shall not he required of attorneys-at-law who have paid the professional t-ax required of them by Paragraph 3, Section 2, of this Act.
The paragraph was adopted.
Par. 6. Advertising. Upon each person, firm or corporation conducting the business of an advertising agency using other means than billboards, $50.00; upon- each person, firm or corporation conducting the business of advertising by signs painted, pasted or printed on billboards or other places where space is leased, rented or sold, in each county where located, fifty cents for each location, and a location is defined to be 75 lineal feet or fractional part thereof; and provided, further, that before painting or pasting such locations or fractional part thereof, it shall be the duty of the person or persons so advertising to register with the Ordinary and Tax Collector of said county as required .by law, and in case of any increase of advertising the Ordinary shall, in each instance, be notified as to the number of locations.
The paragraph ~was adopted.
Par. 7. Bill Distributors. Upon all bill distributors and parties engaged in the business for profit in towns or cities, $25.00.

,JOl'H:\AL OF THE ~EXATE,
The paragraph was adopted.
Par. K . \gencies, UollPcting, Commercial an<l Mercantile. eponeach person, firm, or corporation engaged in business as a collecting, commercial, mercantile, or any other agency of like character, $200.00 in eYery county in the State where they have an office or branch office.
The paragraph was adopted.
Par. 9. Agencies, DetectiYe. Upon each person, firm or corporation operating a detectiYe agenc~, or doing detectiYe work for hire or compensation, for each office established in this State in or near citieR or towns of :25,000 or more inhabitants, $200.00; in or ncar cities or towns from 10,000 to 25,000 inhabitants, $50.00; and in or near cities or towns of leRR than 10,000 inhabitants, $:25.00.
The paragraph was adopted.
Par. 10. ~\gencies, 'l'eaclwrs. Upon each person, firm or corporation conducting a Teachers' Agency or Bureau, $25,00 in each county where it has an office.
The paragraph was adopted.
Par. 11. .\musemeut Parks. rpon each person, firm or corporation running, leasing or operating au amusement park, other than hasehall, football or bicycle parks, hereinafter mentioned, where two or more amusemPnt <leYicefi, resorts or attractions ar<'

FRIDAY, ~OVEl\IBER 23, 1923.

95

operated, and an admission fee is charged for any one or more of the exhibits, resorts or attractions, $250.00. Provided, this paragraph shall not he construed to exempt or relieYe any individual device, resort, amusement or attraction located in said park from payin~ any specific or license tax herein imposed.

The paragraph was adopted.

Par. 12. Athletic Clubs. Upon every athletic club, and upon every association or person giving boxing or sparring or wrestling exhibitions where an admission of 50 cents to $1.00 is charged, $50.00 for each exhibition; where admission charged is $1.00 to $1.50, $100.00; and where the admission charged is $1.50 and over, $200.00 for each exhibition.
The paragraph was adopted.
Par. 13. Auctioneers. Upon each and every auctioneer selling jewelry by auction in this State, $200.00 in each county in which he conducts said business.
(a) Upon each and every auctioneer selling junk by auction in this State, the sum of $100.00 in each county in which he conducts said business.
(b) Upon each and every auctioneer selling furniture and household goods by auction in this State, the sum of $100.09 in each county in which he conducts said business.
(c) Upon each and every auctioneer selling live stock b~ auction in thiR Rtat<>, the sum of $50.00 in

96

.JOL'RXAL OF THE SEXATE,

vided, this shall not apply to co-operative selling or each county in which he conducts said business. Proto producers of live stock from selling same.
(d) Upon each and every non-residential real estate auctioneer, the sum of $100.00 in each county in which he conducts said sale. Each and every resident real estate auctioneer shall pay the sum of $50.00 in each county in which he conducts said sale. At the time he registers with the Ordinary of the county, before paying the tax, every auctioneer must specify the kind and style of sale he intends to conduct.

The committee offered the following amendment:
Amend Paragraph 13 of the General Tax Act by adding a subsection to be known m; (e) :
''Provided this section and subsections thereto shall not apply to sheriffs and other parties acting as auctioneers for executors, administrators, guardians and commissioners conducting sales hy virtue of the order of any court of the State.''

The amendment was adopted.

Mr. Adams offered the following amendment:
Moves to amend Paragraph 13, Section C, by adding in line 7 after the words "live stock" the words ''farm implements and produce.'' Also by striking the figures "$50.00" in line 8 and inserting the figures '' $25.00. ''

The amenclnwnt was adopted.

!-.!7
The paragraph was adopted as amended.
Par. 14. Automobiles. Upon every agent of, upon every dealer in, and upon every person soliciting orders for retail sale of automobiles, not inclu(1ing wholesale dealers or distributors soliciting or canvassing for local dealers, the sums set out below, viz: In each county with a population of less than 20,000, $25.00; in each county with a population of between 20,000 and 30,000, $55.00; in each county with a population of between 30,000 and 50,000, $85.00; in each count~ with a population between 50,000 and 75,000, $110.00; in each county with a population between 75,000 and 100,000, $165.00; in each county with a population between 100,000 and 150,000, $220.00; in each county with a population exceeding 150,000, $275.00. Provided, however, that nothing in this Act shall conflict with the provision fixing a license upon exclusive dealers in used cars. Such dealer, agent or solicitor selling or offering for sale automobiles 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 at retail shall pay a license to become a dealer or agent, and such license shall entitle such dealer to sell any make or makes of new or second-hand automobiles, and shall entitle said de!:llers to operat<' in connection with said business a service station, in the said county in which said license is paid. Any dealer having paid such tax to be allowed any number of employees for the purpose of selling cars within the county wherein such tax has been paid.
The committee offered the following amendment:

!)8

Jor.:u~AL OJ.' THE SENATE,

Moves to amend b~r striking the words ''in each county," appearing in line 12, Paragraph 14, Section 2, page 5 of the printed bi-ll.

The amendment was adopte<l.

The paragraph was adopted as anwnded.

Par. 15. Used Cars. F pon every person, firm or corporation dealing exclusively in used automobiles or trucks, or second-hand automobiles or trucks, the following sums, viz: In each count~, with a population of less than 20,000, $25.00; in each county with a population over 20,000 and not oyer 50,000, $50.00; in each county with a population exceeding 50,000, $100.00.

The paragraph was adopted.

Par. 16. Automobile Tires or Accessories. Upon every wholesale dealer in automobile tires or automobile accessories of any kind whatsoever, the sum of $100.00 for each place of business, and upon every retail dealer the sum of ten dollars for each placp of business.

The committee offered the following amendment:
To amend Paragraph 16 of Section 2 of House Bill No. 11, by adding at the end thereof the following:
''Except that this tax on retail dealers shall not be required of dealers in towns and villages of less than 500 population.''
The amendment was adopted.

~'RIDAY, NovEMBER 23, 1923.

99

The paragraph was adopted as amended.

Par. 17. Automobile Schools. Upoli all automobile schools, $10.00 in each county.

The paragraph was adopted.
Par. 18. Automobile Assembling Plant. Upon every agent or representative of any foreign or nonresident corporation, said Agent or representative having an office in this State, operating an automobile assembling plant, $300.00 in each county.

The paragraph was adopted.

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

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

The paragraph was adopted.

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JouRNAL OF THE SENATE,

Par. 21. Cars Operated for Hire. Upon each person, firm or corporation operating or keeping automobiles for 'hire, whether in connection with a garage or not, a tax according to the following scale, whether in or outside of the corporate limits of any city or town, viz. : For each automobile so operated in or near towns or cities of population not over 1,000, $5.00; of population from 1,000 to 5,000, $10.00; of population from 5,000 to 15,000, $15.00; of population from 15,000 to 30,000, $20.00; of population from 30,000 to 50,000, $25.00; of population of 50,000 and over, $40.00. Provided, however, these taxes shall not be required of operators or keepers of automobiles for hire when such automobiles are used over or operated upon a fixed or uniform route, and in such cases the schedule of fees shall be as follows: Upon every person, firm or corporation operating automobiles for transportation of passengers upon a regular fixed route, commonly known as jitneys, and for a uniform fare of not more than 10 cents, the following amounts: For a five-passenger car or less, "$15.00 per annum, and for every car carrying more than five passengers, $25.00 per annum.

The paragraph was adopted.
Par. 21-A. Motor Busses. Upon every person, firm or corporation operating a motor bus for the transportation of passengers upon a regular fixed route, between cities or towns, $25.00 for each bus. Every such person, firm or corporation is required to register with the Ordinary, and pay the tax herein provided, to the tax collector of the county of his residence.

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101

The committee offered the following amendment:
To amend by adding in line 3, Paragraph 21-A, between the words ''bus'' and ''every'' the following words: ''provided that no municipal corporation or county authority shall levy or collect an additional occupation tax on persons, firms or corporations operating motor busses.''

The amendment was adopted.

The paragraph was adopted as amemled.

Par. 22. Awning or Tent Makers. Upon all awning or tent makers, $15.00 in each county.

The paragraph was adopted.

Par. 23. Barber Schools. Upon every barber school, $15.00 in each county.

The paragraph was adopted.

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

The paragraph was adopted.

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

The paragraph was adopted.

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Jo"l"RNAL OF THE SENATE,

Par. 26. Baths. Upon all persons, firms or corporations operating all Turkish baths, Russian or vapor baths, $50.00 for each pla('e of business.

The paragraph was adopted.

Par. 27. Ball and Racing Parks. epon each person, firm or corporation owning, leasing or operating 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 tlw cities of more than 50,000 inhabitants, or within five miles thereof, $200.00; in cities with over 20,000 and not over 50,000, or within five miles thereof, $100.00; in cities with over 10,000 and not over 20,000, or within five miles thereof, $50.00; in cities and towns of less than 10,000, or within five miles thereof, $20.00. Provided, that this tax shall apply only to those parks and places wherein professional games are played or professional contests are held.
The paragraph was adopted.

Par. 28. Bagatelle, Billiard, Jenny Lind, Pool, or Tivoli Tables. Upon each person, firm or corporation operating for public use any hilliard, bagatelle, Jenny Lind, pool or tivoli table, whether in hotels, clubs, or in other places, for each table, $50.00.

The committee offered the following amendment:

Amends Paragraph 28, by striking $50.00 at the end of line three, and inserting the following:

FRIDAY, KovEMBEH 23, 19:23.
''In cities or town of 5,000 inhabitants or less, $50.00. In cities of from 5,000 to 20,000 inhabitants, $75.00. In cities of more than 20,000 inhabitants, $100.00. ''
The amendment was adopted.
The paragraph was adopted as amended.
Par. 28-A. "Cpon each person, firm or corporation who keeps or holds for hire or for sale for himself or as agent for resident or non-resident owner, any bagatelle, billiard, Jenny Liwl, pool or tiYoli table, or other table of like character, for each place of business in this State, $100.00.
The paragraph was adopted.
Par. 29. Bond Makers. Upon each person, firm or corporation engaged in the business of procuring or signing bonds, or depositing collateral in lieu of bonds for compensation (except duly licensed bonding companies and duly authorized officers of this State who are required to giYe bond to qualify as such officers), $50.00 in each county.
The paragraph was adopted.
Par. 30. Book Agents. rpon each agent or canvasser for hooks, maps, or lithographic prints, in each county in which he shall do business, $5.00. Provided, this shall not appl~ to bona fide students earning their way through sc11ool or college, or persons selling Bibles.

,Jot'H:\AL OF THE ~E~ATE,
The paragraph was adopted.
Par. 31. Brokers, Stocks and Bonds. epon each person, firm or corporation dealing in bonds or stocks, either exclusiYely or in connection with other business, the sum of $100.00 for each town or city in which such person, firm or corporation maintains an office.
The paragraph was adopted.
Par. 3~. Brokers. Merchandise and Commission Merchants. EYer~ person, firm or corporation doing business in this Rtate, and who receives or distribute8 provisions or merchandise, including flour, hay, grain, coal, coke, lumber, brick, or any other article of merchandise shipped to such person, firm or corporation, for distribution on account of the shipper, or who participates in the profits ensuing from or accruing out of sales of such provisions or merchandise as above described, or who invoices such sale, or who collects money therefor, shall be deemed a broker. Every person, firm or corporation buying or selling for another any kind of merchandise on commission, shall he deeme(l a commission merchant. Every person, firm or corporation shall pay for the privilege of transacting the business of a commission merchant or broker in merchandis<', in cities of 40,000 or more inhabitants, $50.00; in eities of less than 40,000 inhabitants, $25.00.
The paragraph was adopted.
Par. 33. Brokers, Printing. Upon all brokers,

FRIDAY, NO\'EMBER 23, 1H2:l

105

agents or agencies for printing, bookbinding, or lithographing, $25.00 in each county in which such broker or agent has an office or place of business.

The paragraph was adopted.

Par. 34. Brokers, Real Estate. Upon each person, firm or corporation engaged in the business of buying or selling real estate on commission, or as agents, renting real estate, in cities of 50,000 or more, $50.00; in cities of 25,000 to 50,000 inhabitants, $30.00; in cities from 10,000 to 25,000 inhabitants, $20.00, and in cities or towns of less than 10,000 inhabitants, $15,00. And if such person shall engage in auctioneering or selling property at public outcry or by auction sales, he shall also be liable for and required to pay the tax required of real estate auctioneers by Par. 13 of this Section, to wit: $50.00 in each county.

The paragraph was adopted.

Par. 35. Brokers, Railroad and Theatre Tickets. Upon each railroad and theatre ticket broker or scalper, when not prohibited by law, operating in cities of more than 10,000 inhabitants, $100.00; in cities or towns of less than 10,000 inhabitants, $50.00.
The paragraph was adopted.

Par. 36. Burglar Alarm and Automatic Sprinkler. Upon all burglar alarm companies, and upon all automatic sprinkler companies, or agents therefor, the

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sum of $25.00 for each agency or place of business in each county.

The committee off(_'red the following amendment.
'fo amend House Bill Ko. 11 b_v adding a ne\Y section to be known m; Section 1 of Paragraph ~16, to be as follows:
Par. BG, Sec. 1. l~ pon each (_lealer in fire engines and apparatus or either of them in cities of 200,000 inhabitants or more, $750.00; in cities of less than :200,000 aml more than 100,000 inhabitants, $500.00; and in cities of less than 100,000 inhabitants, $250.00 for each place of business.

The anwndment \Yas adopted.

The paragraph was adopted as amended.

Par. 37. Cards, Dealers In. l~pon each dealer in playing cards, $10.00 for each place of business.

The paragraph was adopted.

Par. 38. Card writing Stands. Upon all card writing, cutting, or engra,ing stands, $5.00 for each stand in each county.

The paragraph was adopted.

Par. 3~). Carpet ClPaners. lTpon all carpet and rug cleaning companies not connected with laundries, $10.00 for each place of business.
The paragraph was mloptr<l.

FRIDAY, XovEMBER 23, 1923.

107

Par. 40. Cemetery Companies. Upon all cemetery companies, agencies, offices, etc., $50.00 in each county.

The paragraph was adopted.

By unanimous consent consideration of the following paragraph was deferred:
Par. 41. Circuses. Upon each circus company or other company or companies giving such exhibition beneath or within a canvas inclosure, advertised in print or parade in any manner whatsoever, as a circus, menagerie, hippodrome, spectacle or show implying a circus, in or near cities of 40,000 or more inhabitants, for each day it may exhibit, $500.00; in or near cities between 20,000 and 40,000 inhabitants, for each day it may exhibit, $300.00; in or near cities behveen 5,000 and 10,000 inhabitants, for each day that it may exhibit, $250.00; in or near cities of less than 5,000 inhabitants, for each day it may exhibit, $100.00; in or near cities or towns of less than 1,000 inhabitants, for each day it may exhibit in the State of Georgia, $100.00.
Par. 42. Side Shows. Upon each side show accompanying a circus company in or near cities of 5,000 population or more, $50.00; and in or near all cities or towns of less than 5,000 population, $25.00.

The paragraph vms adopted.

Par. 43. Clipping Bureaus. Upon each clipping bureau, $10.00.

The paragraph was adopted.

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Par. 44. Coal, Coke, or \\'ood. rpon each person, firm or corporation dealing in coal, coke and wood, or coal and coke, whether for themselYes 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 all<l not more than 20,000 inhabitants, $50.00; in cities of more than :20,000, $100.00. Provided, that dealers in wood only shall pa:v a tax of $10.00. Said tax payable for each place of business.

The paragraph was adopted.

By unanimous consent, consideration of the following paragraph was dcferTefl:

Par. 45. Concerts, Shows and Exhibitions. Upon all concerts, shows and exhibitions charging an admission, not otherwise herein taxed, in or ncar cities of less than 5,000 inhabitants, $25.00; in or near cities of more than 5,000 and not more than 20,000, $50.00; in or near cities of more than 20,000 and not more than 50,000, $75.00; in or near cities of more than 50,000, $100.00 for each day. Provided, this section shall not apply to exhibitions ginn by local performers nor to exhibitions the entire proceeds of which are for charitable benevolent purposes, nor to entertainments commonly known as chautauquas. Provided, further, that this section shall not apply
to histrionic, dramatic, and operatic performances
given in regularly licensed theatres all<l opera houses, but upon each such theatre or opera house in towns of less than 2,000 inhabitants, $:2.50 per month; in cities from 2,000 to 5,000 inhabitants, $4.00 per month; in cities from 5,000 to 10,000 in-

habitauts, $7.00 per month; in cities from 10,000 to 25,000 inhabitants, $10.00 per month; in cities of over 25,000 inhabitants, $12.50 per month. Provided, further, that each grand opera producing company filling contracts in the State, $1,000 in cities of 100,000 or less population, or $2,500 in cities of more than 100,000 population for each such concert shall he collected from each grand opera producing company filling contract in this State.
Par. 46. Construction Companies. Upon each person, firm or corporation accepting a contract to construct bridges, dams, waterworks, roads, railroads, street pavings, cantonments, or other structures or ~works of a like public nature, in each county where doing business, one-tenth of one per cent of the contract price, then one-tenth per cent upon cost of such work, and provided that the aggregate tax paid by any one contractor or firm or corporation under this section shall not exceed the sum of $500.00 in any one county in any calendar year.
The paragraph '\vas adopted.
Par. 47. Contractors. Any person, firm or corporation accepting orders or contracts for doing any work in any building or structure requiring the use of paint, stone, brick, mortar, wood, cement, structural iron and steel, sheet iron, galvanized iron, metallic piping, tin, lead, electric wiring, or other metal, or any other building, or who shall accept contracts to do any paving or curbing on sidewalks or streets, public or private property, using asphalt, brick, stone, cement, woo<l or any composition, or who shall accept an order for, or contract to exca-



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JouRXAL OF THE SEXATE,

vate earth, rock or other material, for foundation or any other purpose, or who shall accept au order or contract to construct any sewer of stone, brick, terra cotta or other material, shall be deemed to be a contractor. Every contractor shall,- on the first day of January in each year, procure from tlw ordinar~ in the county in which he has his office a license to carry on the business of a contractor; provided that if such contractor has no office in this State then he may procure such license from the ordinan of the county where he conducts his business. :BJYer~ such contractor shall pay for the pri,ileg-e of transactingbusiness in this State, $10.00, provided the amount of all orders or contracts accepted do not exceed $10,000; and $1.00 additional for each $1,000.00 of orders or contracts accepted ahow $10,000; this to be paid as follows: $10.00 to be paid at the beg-inningof the year or at the commencement of business within any year, and thereafter returns to he ma(lc at the end of the quarter to the tax collector showing the amount of orders or contracts accepted during the quarter and tlw amount of tax clue upon the orders or contracts above $10,000 to bP paid at the end of each quarter with the making of this report. Provided, the provisions of this Section shall not apply in cases where the contract price does not exceed the sum of $500.00, and where the contractor does not emplo~ more than two assistants.

The paragraph was adopted.

Par. 48. Corporations, Domestic. All corporations incorporated under the laws of Georgia shall, except those that arc not organized for pecuniary

FRIDAY, NovEMBER 23, 19:!3.

111

gain or profit, and those that neither charge nor contemplate charging the public for services rendered, in addition to all other taxes now required of them by law, are hereby required to pay each year annual licenses or occupation tax as specified in the following scale:

Corporations with capital not exceeding $10,000, $10.00.
Corporations with capital over $10,000 and not over $25,000, $15.00.
Corporations with capital over $25,000, and not over $50,000, $20.00.
Corporations with capital over $50,000, and not over $75,000, $30.00.
Corporations with capital over $75,000, and not over $100,000, $50.00.
Corporations with capital over $100,000, and not over $300,000, $100.00.
Corporations with capital owr $300,000, and not oYer $500,000, $200.00.
Corporations with capital over $500,000, and not over $1,000,000, $300.00.
Corporations with capital over $1,000,000, and not over $2,000,000, $500.00.
Corporations with capital over $2,000,000, $600.00, and $100.00 for each additional million dollar capital.
Tax required by this paragraph to be paid to the tax collector of the county where such corporation

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has its home office of business, and the payment of this tax will relieve such corporation from the payment of said tax in any other county in which it does business, and to that end the tax collector shall furnish such duplicate receipts as may be needed for .authorized agents of the corporation in other counties in this State.
The committee offered the following amendment:
To amend Paragraph 48 of Section 2 of said House Bill No. 11 by striking out all of lines 15 and 16 of said paragraph and by adding the following to said paragraph:
Corporations "'ith capital over $:2,000,000, and not onr $3,000,000, $600.00.
Corporations with capital over $3,000,000, and not over $4,000,000, $700.00.
Corporations with capital over $4,000,000, and not over $5,000,000, $800.00.
Corporations with capital over $5,000,000, and not oYer $6,000,000, $900.00.
Corporations with capital over $6,000,000, $1,000.00.
The paragruph was adoptell as amended.

Par. 49. Corporations, Foreign. Upon every agent or representative of any foreign or non-resident corporation, said agent or representative having a place of business or office in this State, in addition to all other taxes now required of them by law, shall be, and they are hereby, reqnire(l to pay each

"B'RIDA y' NOVEMBER :z:~. 19~:~.

11:~

year an annual license or occupation tax fixed in accordance with the capital stock of the corporation represented by them, as specified in the preceding paragraph of this Section (wherein is fixed the license or occupation tax required of corporations chartered under the laws of G-Porgia), per schedule or scale therein set forth. ProYidetl, that if such foreign or non-resident corporations shall pay to the Comptroller-General of this State the amount of the occupation or license tax prescribed as per said schedule for resident corporations, then the agents of such foreign or non-resident corporations shall be relieved from said occupation tax. And to this ewl said foreign corporations shall register their names, capital stock, and the names of their agents with the Comptroller-General at the beginning of each year, and upon said license or occupation tax being paid, it shall be the duty of the Comptroller-General to furnish said corporation a certificate or duplicate receipt for each agent that said tax has been paid, and the presentation of such certificate or duplicate receipt by such agent to the tax collector of his county shall be sufficient evidence of such payment and authorize the agent to be relieved of said tax. The payment of this tax shall not be construed so as to relieve the corporation or agent of any other license or occupation tax whatenr. Provided, that this and Paragraph 51 of thiR RPction ~hall not appl~ to insurance companies, or to s<>wing machine companies, or to companies doing or operating a real estate loan business as mentioned and described in Paragraph 72 hereinafter, which are separately taxed by other provisions of thiR ~\ct. Provided,

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f11rther, that all returns by corporations, resident or non-resident, must be made under oath, and when ~my corporation paying this license or occupation tax requires or demands more than two duplicate certificates for agents, then such corporation shall be required to pay an additional fee of $1.00 for each duplicate certificate or receipt owr and above the first two mentioned.

The committee offered the following amendment:
(!()lnmittee moves to amend Paragraph 49 of Secf;if)n 2 by striking the figures" 51," appearing in line 1:0 and inserting the figures '' 48. ''

The amendment was adopted.

Mr. Pace offered the following amendment:
To amend by striking '' 7~'' in line 22 and insert "70."

The amendment was adopted.

The paragraph was adopted a~ amended.
Par. 50. Dance Halls. Upon person or persons operating public dance halls, where dancing is permitted or taught for hire, $100.00 for each place of business.

The paragraph v>as adopted.
Par. 51. Devices, Bowling and Ten-Pin Alleys, Cane Racks, Shooting Galleries, etc. Upon each person, firm or corporation operating- for gain a howl-

FRWAY, NovEMllEU 23, 1~:2:3.

113

ing, box ball, ten-pin alley or alley of like character, shooting galleries, or booth where firearms are used for firing at a target, and upon such persons operating for gain any table, stand, machine or place for performance of games not prohibited by law, and any rack or booth or place for pitching or throwing rings at canes, knives, or other things of value, or any table OT stand for rolling balls for play or for sale or disposition of prizes for each stand, table, alley, gallery, machine, rack, booth or other place put in use at each place of business in this State, the sum of $50.00.

The paragraph was adopted.
..~
Par. 52. Skating Rinks. Upon the owner, manager, keeper or lessee of any skating rink in this State, where any fee or charge is made for admission, for the use of skates, or skating, in counties having a population of more than 100,000 inhabitants, the sum of $100.00; in counties of 50,000 and not over 100,000, the sum of $50.00 ; in counties of less than 50,000 population, the sum of $25.00 for each place of business.

The paragraph was adopted.

Par. 53. Directories. Upon each person, firm or corporation compiling a city directory or directories of any character, and selling or suppl~ring the subHcription, the sum of $125.00.

The committee offered the following amendment:

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JouRxAL oF THE SExATE,

To amend by adding: (Paragraph 53) "The above tax shall not be considered to apply to telephone companies issuing directories for use in the telephone exchanges.''

The amendment was adopted.

The paragraph was adopted as amended.

Par. 54. Dog and Pony Shows. Upon each dog, pony or horse show, where the entire show is exclusively an exhibition of trained dogs, ponies, or horses and monkeys, or a combination of any of them, beneath a tent, canvas or enclosure, where an admission fee of fifteen cents or more is charged, the sum of $50.00 for each day it may exhibit, and upon such shows with an admission fee of less than fifteen cents, the sum of $30.00 for each day it may exhibit in this State.
The paragraph was adopted.

By unanimous consent, consideration of the following paragraph was deferred:
Par. 55. Dry Cleaning. Upon all persons, firms or corporations engaged in dry cleaning, $25.00 for each place of business. Provided, this paragraph shall not apply to pressing clubs that do not engage in dry cleaning, $5.00 for each place of business..
Par. 56. Electrical Agents. Upon all electtical contractors, $10.00 for each count~.
The paragraph was adopted.

FRIDAY, NovEMHEH 2:3, Hl~:-L

117

Par. 57. Emigrant Agents. Upon each emigrant agent, and upon each employee of such agents, doing business in this State, $1,000 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 ~tate or attempt to take from this State any person until after first giving bond to be accepted and apprond by the Commissioner of Commerce and Labor conditioned to pay any valid debt owing by said person to any citizen of this State.

The paragraph was adopted.

Par. 58. Employment Agencies. Upon all employment agencies or bureaus doing business in this State, $50.00 for each county.
The paragraph was adopted.

Par. 59. Traveling Horse Traders, or Gypsies. Upon each company of traveling horse traders, or traveling gypsies, or traveling companies or other transient traveling persons or firms, engaged in trading or selling merchandise or lhe stock of any kind, or clairvoyant, or persons engaged in fortune telling or palmistry, $250.00, to be collected by the tax collector in each count~ and <listributed as follows: To the county where collected, $125.00; to the State, $125.00; which tax shall be collected in each county where they carry on either kinds of business herein mentioned. Tliis tax shall apply to any person, firm or corporation who themsehes or by their agf'nts trawl through the Rtate carrying ]i,e stock

118

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and carrying with them~ cooking utf'nsils and live in tents, or travel in covered wagons, and who may be resident of some county or who reside without the State, and who are commonly called traYeling horse traders and gypsies, and such persons or corporation shall be liable to pay this tax, although they may have a fixed place of businPss and shall not be exempt from the tax under Section 71, which applies to local dealers in live stock. Such tax shall constitute a lien on any live stock owned b~' such traveling person or firm. Provided, that no Confederate soldier, indigent, or any other person, firm or corporation shall be exempted from the tax proYided under this section. Provided, further, that this tax shall not be required of bona fide residents of this State who have paid the tax required in Paragraph 71.

The committee offered the following amendment:
To amend Paragraph 59, line 4, b~- striking the figures '' $250'' and adding in liPu tlwreof '' $500,'' and by striking the figures "$1 :25" in line 6 and adding in lieu thereof '' $250'' and by striking the figures '' 71 '' at end of section and in line 13 and by adding in lieu thereof '' 69, '' and b~ striking lines 17 and 18.
The amendment was adopted.

The paragraph was adopted as amended.
Par. 60. Gasoline or Oil 'l'n1cks. Cpon each person, firm or corporation selling oil or gasoline from a wagon or truck, $10.00 for each wagon or truck in each count~.

]-,RIDAY, NovEMBER 23, 192~~-

119

The paragraph was adopted.

Par. 61. Insurance Agents, L"pon each local insurance agent doing business in this State, and upon each and eYery solicitor or sub-agent, for any resident or non-resident company doing business in this State, $10.00 for each county in which they shall transact or solicit insurance business. Provided, this shall not apply to the agents of mutual fire associations or companies operating solely on mutual obligations.
(h) Upon each and every tt:awling or special or general agent, or manager, of any life, fire, accident, casualty, liability, fidelity or surety insurance company conducting the business of such companies in this State, $100.00, payable in the county of the residence of the agent, and the tax collector's receipt shall be his authority to go into any other county without the payment of an additional tax.
(c) Upon each and eYery traYeling or special or general agent, or manager or superintendent of any assessment life insurance company of such benefit or accident insurance company or live stock insurance company doing business in this State, whether for a resident or non-resident company, $50.00, payable in the county of the residence of the agent, as provided above for other insurance companies.
(d) Upon all adjustment bureaus, employing adjusters, a tax of $50.00 for each person who adjusts any loss, said tax payable in the county where the bureau is located, and the receipt of the tax collector for the payment of said tax shall authorize the per-

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son 1iamed in the receipt to go into any county in the State.
(e) Upon each and.every person who adjusts insurance losses, not connected with an adjustment bureau, $50.00, payable in the county of his residence and the receipt of the tax collector shall be his authority to do business in any part of the State. Provided, that this tax shall not apply to local insurance agents who adjust losses without remuneration.
(f) The license taxes imposed by this paragraph must be paid in advance by said agent or agents to the tax collector of the county of his residence before said agents shalfbe authorized to act as agents for any such company. Provided, that the railroad ticket agents selling acci(lent tickets shall not be deemed insurance agents in the sense of this paragraph.

The paragraph was adopted.

Par. 62. Ice Cream Dealers. Upon each person, firm or corporation manufacturing ice cream or selling same at wholesale in or near cities of more than 50,000 inhabitants, $50.00; in or near cities from 20,000 to 50,000 inhabitants, $25.00; in or near cities of from 10,000 to 20,000, $10.00; and in or near cities of less than 10,000 inhabitants, $5.00.
The committee offered the following amendment:
To amend Par. 62 by striking the amount "$50" and inserting in lieu thereof '' $100,'' and by striking the amount '' $25'' and inserting in lieu thereof "$75" aml b~ striking tlw amount "$10" and in-

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121

serting in lieu thereof ''$50'' and by striking the amount "$5" and inserting in lieu thereof "$10."

The amendment was adopted.

The paragraph was adopted as amended.

Par. 63. Non-Resident Bottlers. Upon each nonresident person, firm or corporation delivering for sale by truck or trucks any carbonated beverages in this State, $150.00.

The paragraph was adopted.

Par. 64. Itinerant Practitioners. Upon every itinerant doctor, dentist, optician, optometrist, veterinary surgeon, osteopath, chiropractor, or specialist of any kind, doing business in this State, $25.00 for each county in which they may practice or do business. Provided, that if any one of said itinerant specialists shall peddle or sell any drug, medicine, remedy, appliance, spectacles, glasseR, or other goods, in connection with the practice of his profession, he or they shall be subject to the tax required of peddlers or traveling nndors of patent proprietary medicine, nostrums, etc., by paragraph 90 of this Act, to wit: $50.00 in each county where they may offer to sell such articles. Provided, further, that the provisions of this paragraph shall not apply to persons whose fixed place of business is in any county of this State, and who have paid the professional tax required hy ParagTaph :1 of the Act.
The committee offered the following amendment:

12:!

JoUHNAL 01<' THE ::;E.:-<ATB,

To amend Paragraph 64 of Section 2 by striking figures "90," appearing in line 7 of said paragraph and inserting in lieu thereof the figures "88."

The amendment was adopted.

The paragraph was adopted as amended.

By unanimous consent the Secretary of the Senate was authorized and directed to correct all clerical errors occurring in House Bill No. 11.

By unanimous consent the following communication was recei,ed and read:

To His Excellency, Clifford Walker, Governor of Georqia, and Senators and Representatives of the General .lssembly of the State of Georgia:

Ladies and Gentle1nen:
The Lcgislative Committee of the Atlanta Federation of TradPs, and the Georgia Federation of Labor, representing the masses of the people of Georgia, most respectfull~ submit to ~our honorable bod~:
That the income tax m; applied to the men and women of labor in the State "ould be unjust. It will penalize labor.
The goYernment has the lcgal aiHl the moral right to tax tlw product of labor, but we deny the State 'H moral right to tax the labor that creates the pro(luet.
We submit the income tax law in letter and in Hpirit should be applied only to those who enjoy an income. The price of a day's work is not an income. The laborer has contributed his blood and

FRIDAY, KmEMBER 2~1, 1923.

123

energy in.exchange for the wage. The wage is applied to his living expenses, and any part of that wage denied him by the law, is taking from him so much of his living.
Surely the great State of Georgia would not wilfully commit so heinous a crime.
\Ve submit that th~s is a form of oppression-unwise, unjust, and calculated to create a feeling of dissatisfaction among the men and women of toil, where there should be at least a reasonable degree of happiness and tranquillity.
\Ve can not understand a condition of affairs existing in Georgia-a State abounding in natural resources, its commerce and railroads and banks ranking with similar institutions of the most progressive of our States-that compel the levying of a tax on wages and salaries-coining the sweat of the laborers of the State into revenue in order to meet its financial obligations.
Labor is not a commodity-nor an article of commerce-his wage, the result of his individual efforts should not be considered a subject for taxation. The laborer is a citizen who respects law and contributes to and enjoys the serYices of government as do other
citizens. He does not seek to shirk his responsi-
bilities in meeting the obligations of government, but he does ask that those obligations be imposed fairly and equitably with due consideration to the net income he enjoys, which ''net'' must form the basis of any income tax system that is just.
We further submit the laborer is a consumer, having to purchase all the necessities, fees for doctor, dentist, druggist, clothing, innumerable house-

124

JunLX.\L oF THE SExAT.E,

hold expenses-not to include luxuries-that are re-
quired for himself and his dependents, and yet, as a consumer, he is also the greatest producer of the nation, for it is through his sweat and toil that "ealth is created, that industry turns, that the great net profits of any industrial affairs are made possible. In the face of this fact, as a consumer, he pays the taxes that are imposed against the very wealth that he helps to create, for it is a well known and indisputable economic fact, that while the heavier taxes may be levied against the wealth of the country-or the great incomes of the country, these taxes are passed on to the consumer-to the masses -to the men and women who toil, who create the wealth and receive only a meager wage in return.
"\Ve r~spectfully submit, therefore, that an exemption for all laboring men and women of family, should not be less than Five Thousand ($5,000) Dollars, and any tax upon an income less than that amount, would in our judgment be a tax upon the gross and not upon the net income as equity demands.
It is obvious to any student of eco~omics, that the proposal to tax a laboring married man on an income above $1,200 as stated in the Georgia commission's report, one-third of the rate that is proposed for the man whose income is in excess of $10,000, even if it runs to $100,000 a year, is inequitable and thus unfair. In the instance of the laborer, it is taxing a gross income that is less than the figure the United States government says is necessary for maintenance.
No system of taxation can stand that is unfair,

125

and the worker seeks no immunities, but he (loes seek equal and commensurate justice.

JEROl\IE .JoxEs, Chairman,

L. P. MARQUARDT, Secretary. J. F. ScoTT, \VM. VAKHo-cTEN, CHAt:>. B. GRAMLING, Legislative Committee, Atlanta Federation of Trades.

C. \V. CuxxiXGHA~:1, President _.\ tlanta ~'ederation

of Labor.

L. P. MARQUARDT,

CIIAS. B. GR.\i\lLIXG, President Georgia J1'ederation of Labor.

Secretary Georgia Fedt>ration of Labor.

The hour of 12 o'clock A. M. having arrived the Senate repaired to the hall of the House of Representatives for the purpose of hearing an address by the Senior Senator from Alabama, Hon. Oscar W. rnderwood.

The President took the Chair and called the joint session to order.

The resolution convening the General Assembly in joint session was read by the Secretary of the Senate.

Senator enderwood was escorted to the Hall of tlH House of RepresPntatiYes by tlw joint committee

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JouRXAL oF THE SE~ATE,

appointed for that purpose and upon being presented to the joint session by Hon. H. H. Elders, of Tattnall, delivered to the General Assembly of Georgia an address.

Upon motion of Mr. Perryman, of Talbot, the joint session \vas dissolved and the Senate returned to the Senate Chamber.

The Senate was called to order by the President.

Mr. Little was granted a leave of absence until Wednesday, November 28, 1923.

Mr. Davis moved that when the Senate adjourn to-day that it stand adjourned untilll o'clock A. M., Monday morning, Kovember 26, 1923.

The motion prevailed.

Mr. Pace moved that the Senate do now adjourn.

The motion prevailed.

The President declared the Senate adjourned until 11 o'clock ""\. M., Monday morning, November 26, 1923.

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127

SENATE CHAMBER, ATLANTA, GA.,

MoNDAY, NovEMBER 26, 1923.

The Senate met pursuant to adjournment and was called to order by the President.

Prayer was offered by Ron. C. H. Parker, the Senator from the Third District.

Upon the call of the roll the following Senators answered to their names :

Adams, J. H.

Horn, J. Luther

Beauchamp, J. C.

Johns, G. A.

Boyd, B. W.

Keith, G. J.

Cason, Allison M. Kennedy, Dr. W. B.

Chastain, J. B.

Kennon, J. H.

Ficklen, Boyce, Sr. King, E. R.

Garrison, J. M.

Lankford, G. W.

Gilstrap, E. W.

Latimer, P. B.

Grantham, E. L.

Loftin, Frank

Green, Dr. Thomas E. Mason, T. S.

Hamby, R. E. A.

Miller, E. C.

Henderson, A. H., Jr. Morgan, Henry C.

Hodges, W. R.

Mundy, W. W. McLeod, A. N. Owens, W. B. Pace, Stephen Parker, C. H. Phillips, John R. Redwine, C. D. Smith, G. C. Smith, Ernest M. Stovall, J. Glenn Whitaker, Arthur Mr. President

Mr. Johnson, Chairman of the Committee on Journals, reported that the Journal of the previous day's proceedings had been read and found correct.

By unanimous consent the reading of the Journal of the previous day's proceedings was dispensed with.

Under the order of unfinished business, House Bill No. 11, known as the "General Tax Act," was taken up for consideration:

128

JouB~AL OF THE SE~ATE,

Mr. Hodge asktd unanimous consent that the Senate reconsider its action in <H1opting- Par. 59 of Section :2 as ameiH1erl.

Mr. Gra11thnm objected.

:Jir. Hotlges mon:l that the Senate reconsi<hr its action in ncloptinp; Pnr. .J!) o[' S0~tion :2 c:s ;mwndetl.

The follo~wing 1r1ragraph ,,ns l'l':l<l and taken np for consideration:
Par. 59. Tranling Horse 'l'rnd<>rs, or Gy1)sies.
r pon each compnn~ of tranling horse traders, or
traYeling gypsies, or traYeling companies or other transient tl"i\\eling persons or firms, engage<l in trading or selling merchall<lisL or liYe stock of :n~ kind, or clninoyant, or 1wrsons e:1gag<d in fortune telling or p::lmistry, $:250.00, to be collected by the tax collector in each count~- nnd distribute<l as follows: To the count~ \Yhen collecte:l, $1:25.00; to the State, $1:25.00; ,,hich tax shall be collected in each county \YherP tlw~- C<ll'l'~- on t'it her kinds of business herein mentione<l. This Lt:\ slwl! appl~- to an~- person, iinn or coqwr:ltion 11lw tiHm:'PlYL'S or hy their agents tranl through thP State <'arrying lin~ stock ancl carrying with tlwm eooking utensil:-; awl lin in tents, or tranl in coYered \Yagons, and who may hl' resident of some count~- or who resitle \Yithout tlv State, and "ho are common]~- callc<l trmeling horse traders and gypsies, and such persons or corporation shall he liahl<' to pay this tax, althou.gh the~- met~

hme a fix.:d place of business aiHl shall not he ex.:mpt from the tax under Section 71, which applies to local dealers in liYe stock. Such tax shall constitute a lien on any liYe stock owned by such traveling person or firm. Provided, that no Confederate soldier, indigent, or any oth.:r person, firm or corporation shall be exempted from the tax provided under this section. Provi(led, further, that this tax shall not be require(] of bona fide residents of this State -..vho have paid the tax required in Paragraph 71.
The committee offered the following amendment:
Amend Par. 59, line 4, by striking the figures '' $250'' and adding in lieu thereof '' $300,'' and by striking the figures '' $125'' in line G and adding in lieu thereof'' $250,'' and by striking the figures '' 71 '' at the end of section and in line 13, adding in lieu thereof '' 69,'' and striking lines 17 and 18.
The amendment was lost.
The paragraph was adopted.
By unanimous consent the following paragraph was read and taken up for consideration:
Par. 41. Circuses. Upon each circus company or other company or companies giving such exhibition beneath or within a cmwas inclosure, advertised in print or parade in any manner whatsoever, as a circus, menagerie, hippolhome, spectacle or show implying a circus, in or near cities of 40,000 or more inhabitants, for each day it may exhibit, $500.00; in or near cities between :W,OOO and 40,000 inhabi-

130

JouRNAL OF THE SENATE,

tants, for each day it may exhibit, $300.00; in or near cities between 5,000 and 10,000 inhabitants, for each day that it may exhibit, $250.00; in or near cities of less than 5,000 inhabitants, for each day it may exhibit, $100.00; in or near cities or towns of less than 1,000 inhabitants, for each day it may exhibit iu the State of Georgia, $100.00.

Mr. Pace offered the following amendment:
Amend Par. 41 of Section 2 of House Bill No. 11 by striking all of said paragraph after the word ''circus'' in line 4 and inserting in lieu thereof: ''in or near cities of 100,000 inhabitants or more, for each <lay it may exhibit, $500.00; in or near cities with not less than 50,000 and not more than 100,000 inhabitants, for each day it may exhibit, $300.00; in or near cities with not less than 25,000 and not more than 50,000 inhabitants, for each day it may exhibit, $200.00; in and near cities with not less than 10,000 and not more than 25,000 inhabitants, for each day it may exhibit, $150.00; in and near cities having not more than 10,000 inhabitants, for each day it may exhibit, $100.00. ''

The amendment was adopted.

The paragraph was adopted as amended.
Mr. Ficklen asked unanimous consent that he be excused for the remainder of the morning and the consent was granted.
The following paragraphs were read and taken up for consideration:

MoNDAY, NovEMBER 26, 1923.

131

Par. 65. Junk Dealers. Upon each person, firm or corporation engaged in the business of dealing in junk in or near cities of over 50,000 inhabitants, $100.00; in or near cities of from 10,000 to 50,000 inhabitants, $50.00; in or near cities of from 3,000 to 10,000 inhabitants, $25.00; in cities or towns under 3,000, or within ten miles thereof, $10.00; each junk dealer, his clerk, agent or employee, shall keep a book, open to inspection, in which he shall make entries of all railroad iron, brass, pieces of machinery, plumbing materials, unused farm implements, automobile parts, fL'{tures or accessories, purchased by him, together with the name of the party from whom purchased, and upon failure to keep such books, or record and produce it on demand, the said dealer shall forfeit his license.

The paragraph was adopted.

Par. 66. Legerdemain and Sleight-of-Hand. Upon each exhibition of feats of legerdemain or sleightof-hand or other exhibition and entertainment of like kind, $25.00 in each county.

The paragraph was adopted.

Par. f?7. Lighting Systems. Upon each person, firm or corporation, selling, whether as manufacturer, agent, or dealer in, any lighting system, whether gas, gasoline or electrical, $25.00 in each county.

The paragraph was adopted.

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JouRXAL OF THE SExATE,

Par. Gtl. Lightning Rods. Cpon each person, firm or corporation ~who ma~ contract for or engage in the business of fitting up or erecting lightning rods in this Ntate, the sum of $50.00 for each county in which he may contract for, or erect, or put in a place any lightning rocl, or rods, upon any structure or building .therein, alHl it shall be the duty of tlw tax collector to whom tlw tax is paid to issue the person paymg such tax a license receipt showing such payment.

The ~mragraph \Yas adopted.

Par. (jD, Lin Stock Dealers. Upon each person, firm or corporation dealing in liYe stock, having a fixerl phcf' of business in or near cities of more than 50,000 inhabitants, $~3.00; in or near cities of from 10,000 to 30,000 inhahitants, $13.00; in or near cities or towns of less than 1O,O~lO inhabitants, $10.00.

The paragraph >Yas adopted.

Par. 10. Loan >\.gents. C pon each person, firm ol co1 poration ll('gotiating loans nnd charging therefor any fee, commission or salar~, in each count~- in which he or tlwy may carr~ on such business, the sum of $:23.00. ProYicled, this tax shall not be required of attomcys-at-lm\ \Yho haYe paid tlH professional tax imposed by Paragraph 3 of this section, and who sll'lll ('ngage in negotiating loans on collateral other than \Yages, time or salary; provided, further, that this tax shall not lH' requirerl of an~ person, firm or corporation in nn~ county in "hich its eonPspondents, agents, nr other local rPp-

1..~,t.),
resentative has paill Silill tax, or othenvise complied with or conformed to this Section.
(b) Should such person, firm or corporation engage in making or negotiating loans upon wages, or time, or the purchasing of salaries, the sum of $100.00.
'l'he paragraph was adopted.
Par. 71. Legislatin Agents. Cpon each person registered under the ..:\ct of the General Assembly approved August 11, 1911, (see Acts 1911, page 151) tlw :-tml of $100.00.
The paragraph was adopted.
Par. 7:2. Laundries. L"pon each person, firm or corporation operating a laundry or dyeing establishment, in or near cities of more than 50,000 inhabitants, $100.00; in or near cities of from 20,000 to 50,000 inhabitants, $50.00; in or near cities of less than 20,000 inhabitants, $25.00, for each place of. business.
The committ0e offered the following amendment:
Committee mo\es to amend House Bill No. 11, Par. 72, by striking from said paragraph all of the words appearing after the word "establishment" in line 2 thereof, and substituting therefor the foUowing: '' $100.00 if employing 10 or more persons, $50.00 if employing 5 and not more than 10 persons; $25.00 if not employing more than 5 persons.''
The amendment was a(loptecl.

134

JouRNAL OF THE SENATE,

The paragraph was adopted as amended.

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

The paragraph was adopted.

Par. 74. Machines (Weighing or Calculating). Upon each manufacturer or wholesale or retail dealer in, or agent for the manufacturer of any weighing scale, or scales for calculating weight or prices of commodities, $25.00 for each place of business inthis State.
The paragraph was adopted.

Par. 75. Machines (Adding Machines). Upon every manufacturer of, or wholesale or retail dealer in or agent for the sale of any adding or calculating machine retailing for more than ten dollars, $100.00 'for each place of business in this State.
The paragraph was adopted.

Par. 76. Machines (Typewriters). Upon every manufacturer of, wholesale or retail dealer in, or agent for the sale of any typewriter or typewriting macbine, $100.00 for each place of business in this State.
The paragraph was adopted.

Par. 77. Machines (Slot). Upon every machine,

MoxDAY, NovE~IBER 26, 1923.

135

punchboard or other device, operated, used or kept in this State wherein is kept any article to be purchased by depositing therein or paid therefor .any coin or thing of value, and for which may be had any article of merchandise whatsoever, where there is no chance incurred by reason thereof and where the deposit of coin or other thing of value does not exceed one cent per operation, $2.00 for each machine, punchboard or other device for each county where kept, set up, used or operated.
(b) Upon each slot machine wherein may be seen any picture or music may be heard by depositing in said machine any coin or thing of value, and each weighing machine or scale, and every machine making stencils by the use of contrivances operated by slot wherein coin or other thing of value is to be deposited or used, the deposit of coin or other thing of value not exceeding one cent per operation, $1.00 for each county where kept, set up, used or operated. On all other machines described in this paragraph, rharging more thim one cent per operation, $5.00 for each county where kept, set up, used or operated. Provided, that not more than $100.00 shall be required of any one person in any one county under this paragraph. Provided, further, that no machine described in this paragraph shall be subject to more than one tax.
The committee offered the following amendment:
Moves to amend as follows: By striking the figures '' $2'' wherever they appear in Paragraph 77 and adding in lieu thereof '' $10. ''
Thf' amendment was adopted.

];~()

.JmH:-.:AL OF THE SEXATE,

The paragraph was adopted as amended.

Par. 78. Bic~cl<> Dealers. Upon every bicycle dealer selling or <lealing in bicycles, either at wholesale or retail, for themselves, or upon commission, or consignments, $10.00 for the fiscal year or part thereof. Dealer selling bicycles at more than one place shall pay license for each place of business. All unsold bicycles belonging to dealers shall he liable to seizure and sal<' for payment of such tax.

The paragraph was adopted.

Par. 79. Motorcycle Dealers. Upon eYery person, firm or corporation selling or dealing iu motorcycles or motor attachments for bicycles, whether in connection with the business of selling bicycles or automobiles, or otherwise, $25.00 for each place of husiness.

The paragraph was adopted.

Par. 80. Machinery and Implements. Upon every manufacturer of reaping, mowing, binding or threshing machines, gaH, electrical or oil engines, agricultural machinery propelled b~ gas, and road-building machiner~ propelled by gas or oil, selling or dealing in such machinery b~ itself or its agents in this State, ancl all wholesale and retail dealers in the above-mentioned machinery, selling such machinen manufactured by companies that have not paid the tax thereon named, shall pay $100.00 annually to the Comptroller-General, at the time of commencement of business, same to be known as a license fee for the

:MoxDAY, XovEl'IIBER 26, 192:t

137

privilege of doing business in this State. .All companies and others paying this license fee shall, at the time of payment, furnish the Comptroller-General with a list of all agents authorized to sell tlw aforesaid machinery of their manufacture, or under their control, and shall pay to said Comptroller-General the sum of $10.00 for each of said agents for the fiscal year or fractional part thereof for each county in which the said agents may do business; upon the payment of $10.00 the Comptroller-General shall issue to each of said agents a certificate of authority to transact business in this State. Before commencing business in this State all such agents shall he required to register their names with the ordinaries of those counties in which the~ intend to do business, and shall exhibit to said ordinaries their license from the Comptroller-General, wholesale and retail dealers in the above-mentioned machinery shall be required to pay tax provided herein for manufacturers of the above machines sold by them unless said manufacturers have paid the tax required by this Act. All unsold machinery belonging to manufacturers, dealers, or other agents, or in their possession or the possession of others, shall be liable to seizure and sale for the payment of such fees, license or tax. None of the provisions of this paragraph shall apply to license(l auctionePrs selling second-hand machinery, or to officers of the law under legal process, or to merchants buying or selling said machinery on which a licenst tax has been pai<l as herein provided aiHl who keep tlw sanw and sdl and deliver them from their place of business. ..:\ny person who shall ,iolate the provisions of this paragraph shall be liable to indictment for a misdemean-

138

J OURKAL OF THE SExATE,

or and on conviction shall he punished as prescribed in Section 1065, Vol. 2, of the Code of 1910.

The committee offered the following amendment:
Moves to amend by adding after the word ''oil'' and before the word "selling" in line 3, Paragraph 80, the following: ''Culverts, road machines, and road graders. ' '

The amendment was adopted.

The paragraph was adopted as amended.

Par. 81. Merry-Go-Round. Upon the owner, manager, keeper or lessee of any merry-go-round or flying horses, or flying swings, or human roulettes, or scenic devices run by machinery, or of any elevated railway or scenic railway, or similar contrivance kept for gain, either <lirectly or indirectly, for each place of business in this State, and for each place where operated, in or near cities over 50,000 inhabitants, $50.00; in or near cities between 10,000 and 50,000, $30.00; in or near cities between 5,000 and 10,000, $20.00; and in or near cities or towns of less than 5,000 inhabitants, $10.00.

The paragraph was adopted.

By unanimous consent considt>ration of the following paragraph was adopted :
Par. 82. Motion Picture Supply House. Upon all motion picture supply houses, or film distributing agencies, $100.00 for <ach plac<> of business.

MoNDAY, NovEMBER 26, 1923.

139

Par. 83. Musical Instruments, Graphophones, Organs, Phonographs, Pianos and Victrolas. Upon each person, firm or corporation engaged in the business of selling or renting, as agents or dealers, any of the above or similar instruments, in or near cities of more than 50,000 inhabitants, $100.00; in or near cities of from 25,000 to 50,000 inhabitants, $50.00; in or near cities of from 10,000 to 25,000, $25.00; in or near cities or towns of less than 10,000, $10.00, for each place of business.

The paragraph was adopted.

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

The paragraph was adopted.

Par. 85. Packing House. Upon every individual, agent or firm or agent of any packing house, and upon any and every individual agent or firm of agents of any person, firm or corporation dealing in any packing house products or goods, doing business in this State, for each place of business in each county having a city situated therein with a population of 30,000 or more, $300.00; for each pla,ce of business in each county with a population of from 15,000 to 30,000, $150.00; for each place of business in each county with a population of from 5,000 to

140

.JouuxAL OF THE SExATE,

15,000, $50.00; for each place of business in each county with a population of less than 5,000, $25.00.

The paragraph \vas adopted.

Par. 86. Pawn Brokers. Upon each person, firm or corporation carrying on the business of pawn brokers, for each place of business in this State, $200.00. If any pawn broker shall sell, or offer for sale, or expose in his place of business any pistol, pistol or rifle cartridges, dirk, bowie knife or metal knucks, whether sold as unredeemed pledges, or otherwise, he shall also be held subject to and required to pay the license tax required of the dealers in such articles by Paragraph 94 of this Section of this Act.

The committee offered the following amendment:
Committee moves to amend paragraph 86 of section 2 by striking the figures "94" in the last line of said paragraph and insert tlw figurPs "92" in lieu thereof.

The amendment was adopted.

The paragraph was adopted as amended.

Par. 87. Photographers. Upon every daguerrean, ambrotype, photographic and similar artists carrying on the husimss of making pictures, securing negatives for pictures to be made elsewhere than in the county of his bona fidP residence, $10.00. For each county other than the county of his resirlence in which lw may cmT~- on Rnch business, $5.00.

MoxDA>, NovE:VlHER :W, l!J:2::.

HJ

Mr. Lankford offered the following amendment: Moves to amend paragraph 87 by striking all o~ !-;aid paragraph after the figures $10.QO in line 3.
The amendment was adopted.

The paragraph was adopted as amended.
By unanimous consent, consideration of the following paragraph was deferred:
Par. 88. Peddlers. Upon every peddler or traveling vendor of any patent or proprietary medicine or remedies, or appliances of any kind or ~pecial nostrum, or jewelry, or stationery, or drugs, or soap, or of anr other kiiHl of merchandise or commodit: whatsoenr (whether herein enumerated or not), peddling or sf'lling any such goods or articles, or other merchandise, in each county, where the same or an: of thQm an JWdcllf'd, sold or offered for sale, $50.00.
(b) epon ever: peddler of stoves or ranges for cooking purposes, or clocks, or albums, or pictur<' frames, for each count: wherein he may sell or offer for sale eitlwr of said articles, $25.00.
(c) Upon any traveling vendor of any patent churn, or patt>nted fence, or patented agricultural implements, or tools, or other patented articles, $25.00 for each county in which he may sell or offer to sell either of the enumerated articles.
(d) Lpon enry traveling vendor using boats, barges or other \Vatf'r craft for the purpose of selling goods of any kind, not prohihited by law, on the

1-!:2

.JocRXAL OF THE SEXATE,

rivers or waters within the limits of this State, for each county where he may sell such wares, goods or merchandise, $50.00. The tax shall he a lien upon the boat, barge or other water craft, and its contents, without regar(l to the ownership thereof.
Par. 89. Pictures or Picture Frames. Upon every person, firm or corporation who, in person or through its agent, sells and delivers photographs or pictures of any character, or picture frames, whether they make charge for such frames or not, $15.00 in each county in which this business is done. Provided, this shall not apply to regular merchants dealing in such goods at their usual place of business.

The committee offered the following amendment:
Committee moves to amend by striking the figures "$15.00" in line 3, of paragraph 89 and inserting in lieu thereof the figures "$100.00."

The amendment was adopted.

The paragraph was adopted as amended.
Par. 90. Monument Dealers. Upon each firm or corporationg selling monuments or tombstones, $25.00 in each county in which they shall do business.

The committee offered the following amendment:
Committee moves to amend paragraph 90 of section 2 of House Bill No. 11 by striking the words "do business'! at the end of said paragraph and in-

MoNDAY, NovEMBER 26, 1923.

143

serting in lieu thereof the words "have a place of business.''

The amendment was adopted.

The paragraph was adopted as amended.
Par. 91. Moving Picture and Vaudeville Performances. Upon each and every electric show or exhibition of moving pictures, or illustrated songs, except where given for educational purposes, and upon each place where vaudeville performances are given, whether with or without electric shows or moving pictures, for each place of business in or near towns of less than 2,000 inhabitants, $2.00 per month; in or near cities from 2,000 to 5,000 inhabitants, $2.00 per month; in or near cities from 5,000 to 10,000 inhabitants, $7.00 per month; in or near cities from 10,000 to 25,000 inhabitants, $10.00 per month; in or near cities from 25,000 to 50,000 inhabitants, $12.50 per month; and in or near cities of 50,000 or more inhabitants, $25.00 per month, except in suburbs of cities of more than 50,000, wlwre such tax shall be $12.50 per month.

The committee offered the following amendment:
Committee moves to amend by striking "$2.00" in line 6, in pragraph 91, and insert in lieu thereof the figures '' $3.50. ''

The amendment was adopted.

The paragraph was adopted as amended.

JOURC\AL OF THE ~EX.-\TE,
Par. 92. Pistols. Upon each and every dealer in pistols or in toy pistols which shoot cartridges, or who deal in pistol cartridges, or rifle cartridges, dirks, bowie knives or metal knucks, for each place of business in this State in or near towns or cities of 10,000 or less inhabitants, $35.00; in or near cities of over 10,000, $50.00. Provided, further, that no Confederate veteran, indigent person, or any firm or corporation shall be Pxempt from this tax.
The committee offered the follmving amendment:
Moves to amend paragraph 92 by striking the figures '' $35 '' in line 4 and adding in lieu thereof '' $100'' and by striking the figures ''$50'' in same line and adding '' $:200. ''
The amendment was adopted.
Committee mons to amend by striking the words ''on rifle cartridges'' in line 2 of paragraph 92.
The amendment was adopted.
The paragraph ,,as adopted as amended.
Par. 93. Safes and \'aults. Upon all agents or agencies selling safes or Yaults, or vault doors or other vault fixtures, $100.00 for Pach place of business.
The paragraph was adopted.
Par. 94. Sanatoriums. upon hospitals and sanatoriums, or institutions of like characte>r, whether

MoxDA Y, NovEl\IBI~H 26, 1923.

145

incorporated or not, conducted for gain in or near cities of more than 20,000 population, $100.00. In or near cities or towns of less than 20,000, $25.00. Provided, the above tax shall not apply to public hospitals maintained by municipal corporations for charitable purposes only.

The paragraph was adopted.

Par. 95. Soda Fountains. Upon each person, firm or corporation running or operating soda fountains in this State, having one draught arm or similar device used in drawing carbonated water, $5.00; and for each additional arm or device, $5.00.

The paragraph was adopted.

By unanimous consent, consideration of the following paragraph \Vas deferred:
Par. 96. Soft Drink Syrups. Upon all persons and companies carrying on, in this State, the business of manufacturing or selling, by wholesale or retail, or distributing from any depot, car or warehouse or agenc~T' any carbonated waters, or syrups, or other articles to be used in carbonated water, or intended to be fixed with or bleJJded with carbonated water to be sold as soft drinks (not including imitations of beer, wine, whiskey, or other intoxicating liquors), as an occupation tax for the privilege of carrying on said business, au amount payable at the end of each quarter on sales up to twenty-five thousand dollars or less the tax shall be one per cent (1 ~;,) on the grm.;s receipts from said business for

146

J OURJ\" AL 0.1!' THE SEx ATE,

said quarter; if the sales amount to more than twenty-five thousand and less than fifty thousand dollars for the quarter the tax shall be two per cent (2%); if the sales amount to more than fifty thousand and less than one hundred thousand dollars, the tax shall be three per cent (3?0); if more than one hundred thousand and less than one hundred and fifty thousand dollars, it shall be four per cent (4%) ; if it shall be more than one hundred and fifty thousand dollars per quarter, the tax shall be five per cent (5% ).
Within three days from the end of each quarter of the calendar year each person or company engaged in said kind of business shall make returns under oath to the Comptroller-General of this State, showing the amount of said gross receipts with a detailed statement of the parties from whom said receipts are received.
In case of a corporation the return shall be made under oath by the president, if a resident of this State, and if the president is not such resident, by the officer or person in charge of the business of said corporation in this State. l'pon faiiure of any person required by this paragraph to make such returns within ten days after tlw expiration of such quarter, he shall be guilty of a misdemeanor, and shall be liable to indictment and be punished as now provided in cases of misdemeanor. Upon the making of such returns, the person or company liable to said tax shall pay the same to the Comptroller-General, and upon failure to pay the same, the Comptroller-General shall issue an execution for said tax against the property of the person or company lia-

MoNDAY, NovEMBER 26, 1923.

147

ble to said tax. If no returns be made, or if the Comptroller-General believes said returns are false, the Comptroller-General- shall ascertain the amount of said gross receipts from the best information in his power and assess the tax accordingly, after giving the company or person liable to said tax at least five days' notice of the time of assessing said tax, and issue his execution accordingly against the person or corporation carrying on said business. Any person, company or agent carrying on any kind of business specified in this paragraph, after failure to pay the tax herein levied for any preceding quarter during which he or it was liable to tax, shall be guilty of a misdemeanor.
It is hereby enacted that all of said taxes received or collected under this paragraph shall be paid into the State Treasury. It is also enacted that any per son or company paying the tax herein levied shall be relieved of any and all occupation tax or licens<' fees to the State under existing laws on or for the kind of business specified in this paragraph.
Provided, however, that said tax shall be collected upon said syrup or carbonated water only once, and shall be paid by the wholesale dealer in said syrup if sold within the confines of this State by such wholesale dealer; and if said syrup or carbonated water shall be purchased by the retail dealer without the limits of this State and shall be shipped to a point within the limits of this State, the same shall be taxed in the hands of such retail dealer, and for the purposes of this tax the price paid for such syrup or carbonated wat<'r shall determine the receipts for the same.

.JouR~-~ OF THE SE!'ATE,
Par. 97. Hotels. L"pon every person, firm or corporation operating a hotel in counties of over 30,000 inhabitants, a tax of $1.00 for each sleeping room per annum, and in counties of less than 30,000 inhabitants, 50 cents per annum for each sleeping room.
The paragraph was adopted.
Par. 98. Cafes and Restaurants. Upon ever~ person, finn or corporation, except hotels, operating any cafe, restaurant or lunch room with five or more tables, $10.00; ten or more tables, $25.00; twentyfive tables or more, $50.00; fifty tables or more, $100.00.
Provided, however, that four seats or stools shall be construed to constitute a table.
On all persons engaged in operating wiener stands, in towns or cities of a population of 20,000 or less, $5.00 for each such place of business; in cities of more than 20,000 population, $10.00 for each such place of business.
The paragraph was adopted.
Par. 99. Street Carnival. Upon every midway combination of small shows, or street fair or street carni\al, the sum of $25.00 each week or fractional part thereof, for each separate tent, enclosure or place where an admission fee is charged or collected either directly or indirectly, to witness or hear any performance, or \Yhere anything may be Pxhibitecl for admission or ticket; and upon every merry-go-

MoNDAY, NovKMBER 26, 1923.

149

round or flying horse, accompanying any midway combination, street fair or street carnival, in each city or town in this State in which it does business, or in each county where they may operate outside of the limits of any city or town in this State, $25.00. Provided, that should the said midway combination, or any of them specified above, be held in connection with county, district, or State Agricultural fairs of this State and under the direction of, and within the grounds at the time of holding said fairs, the whole amount of tax for said attraction when so held shall be $25.00 per week or a fractional part thereof.

The paragraph was adopted.

Par. 100. 'l'ank aml Pumping Systems. Upon each person, firm or corporation selling or dealing in tanks and pumps, or tanks or pumps for oil, gasoline or kerosene or other like fluids, $50.00 for each place of business.

The paragraph was adopted.

Par. 101. Trading Stamps. Upon all trading stamp companies, or dealers in trading stamps, $50.00 for each place of business.
The paragraph was adopted.

Par. 102. Steamship Companies. Upon all steamship and steamboat companies located in this State, $100.00.
The paragraph was adopted.

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JOURNAL OF THE SENATE,

Par. 103. Undertaking. Upon t>ach person, firm or corporation 'vhose business is that of burying the dead and charging for same, commonly known as undertakers, in or near cities of more than 50,000 inhabitants, $200.00; in or near cities from 10,000 to 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 2,500 to 5,000 inhabitants, $20.00; in or near towns of less than 2,500 inhabitants, $10.00 for each place of business.

The paragraph was adopted.

Par. 104. \Varehouses, Cotton. Upon each person, firm or corporation operating a warehouse or yard for the storage and handling of cotton for compensation, license taxes as follows: where not less than 500 or more than 5,000 bales are handled in one year, $10.00; where not less than 5,000 nor more than 10,000 bales are handled in one year, $25.00; where not less than 10,000 nor more than 20,000 bales are handled in one year, $50.00; where not less than 20,000 bales nor more than 30,000 bales are handled in one year, $100.00; where more than 30,000 bales are handled in one year, $200.00.
The paragraph was a(lopted.

Par. 105. \Varehouses, Merchandise, etc. Upon each person, firm or corporation operating a warehouse or yard for storage of goods, wares or merchandise and farm products other than cotton and charging for the same, $25.00. ProYided, that any warehouse that pays taxes as provided by para-

Mo~DAY, NovEMBER 26, 1923.

151

graph 106 of this section shall not be subject to tax required by this paragraph.
The paragraph was adopted.

Par. 106. Waterworks. Upon each person, firm or corporation dealing in, as manufacturers of or agents for any waterworks system, whether the power operating same is derived from a windmill, hydraulic, gas or similar engine or electrical apparatus, the sum of $100.00 in each county wherein such business is carried on.

The paragraph was adopted.

Par. 107. Dealers in Fish. Upon each person, firm or corporation engaged in the business of packing or shipping oysters, shrimp or fish, $50.00 for each county.
The paragraph was adopted.
Par. 108. Patent Rights. Upon each person, firm or corporation selling patent rights in Georgia, the sum of $50.00 for each county in which said business is carried on.
The paragraph was adopted.
Par. 109. Commercial Reporting Agencies. Upon each person, firm or corporation engaged in the business of a commercial reporting agency, in each county in the State where they have an office or branch office, $125.00.
The paragraph was adopted.

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JoeRXAL oF THE SEXATE,

Par. 110. Stevedores. rpon each person, firm or corporation eng-aged in the business of a stevedore, the sum of $100.00 for each place of business.
The paragraph was adopted.
Par. 111. Salary and \Vage Bu;-(rs. Upon each person, firm or corporation or partnership buying salary and wage accounts, an(l all negotiable papers, $100.00 for each office and plact of husiness maintained.
The paragraph was adopted.
Par. 112. Carbonic Acid Gas. Each person, firm or corporation engaged in the business of manufacturing or rending soft drinks made of or containing carbonic acid gas or any substitute therefor shall pay as a privilege license to carry on such business 4 cents on each pound of carbonic acid gas, or any substitute therefor so used. Provided, that bottled drinks on which the license shall have been paid may be resold in original packages without the payment of any further license under this schedule. Each person, firm or corporation engaged in such business shall keep accurate books and invoices showing the quantity of carbonic gas or any substitute therefor used in such business, and to such other information relating to the business as may be re-
quired by the Comptroller-General to enable the
State tax officials to check up the returns herein required. At the end of each calendar quarter period every person, firm or corporation engaged in such husinE>ss shall mah a report to the Comptroller-Gen-

1\lue\ UA1, KovE:HHEH :26, 1~!:2:\.

15:-l

eral on blanks to be furnished by the ComptrollerGeneral, showing the amount of carbonic gas or other substitute therefor consumed during the preceding quarter, and such other information as the Comptroller-General may require, verified by affidavit, and shall with such report remit the license herein provided for each pound of carbonic acid gas or other substitute therefor consumed, as shown by the report, and such remittance shall be paid into the State Treasun. If such report and remittance is not made within fifteen days after the end of the calendar quarter, there shall be added to the sum due for such license for the preceding quarter ten per cent additional license. The tax officials of the State shall haYe authority to examine the books and papers of any one engaged in such business for the purpose of ascertaining the correctness of all reports and remittances. Any person wilfully failing or refusing to make the reports and remittances herein required shall be guilty of a misdemeanor, and any person wilfully making a false affidavit as to any report herein required shall be guilty of perjury.

The paragraph was adopted.

Par. 113. Toll Bridges. Upon all persons or corporations operating ferries as toll bridges, $25.00 each. Said tax to be paid to the collector of the county in which the owner lives. Provided, that this tax shall not be required of any ferry or toll bridge the receipts from which do not amount to $500.00 p2r annum.
The committee offered the following amendment:

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JouRXAL OF THE SEXATE,

Moves to amend paragraph 113 by striking all of said paragraph and adding in lieu thereof the following:
"L'pon all persons or corporations operating ferries or toll bridges the receipts from which amount to more than $25,000, $500; and between $10,000 and $25,000, $250; and between $500 and $10,000, $50; provided that this tax shall not be required of any ferry or toll bridge the receipts from which do not amount to $500 per annum.''
Mr. Parker offered the following substitute to the committee amendment:
Moves to substitute for the amendment to paragraph 112 the following:
"Upon all persons, firms, or corporations operating toll bri1lges or ferries the receipts from which amount to more than $25,000, $500.00; and between $10,000 an1l $25,000, $250.00, and between $3,000 and $10,000, $50; and between $3,000 and $500, $15; Provided, that this tax shall shall not be required of any ferry or toll bridge the receipts from which do not amount to $500 per annum.''

The substitute was adopted.

The amendment was adopte(l by substitute.

The paragraph was adopted as amrwled.

Par. 114. Beauty Parlors, Etc. Upon each beauty parlor or shop, chiropodist or manicure shop~ $10.00 for each placP of husiness. Provided, that

MoxDAY, NoYEMBER 26, 1923.

155

this tax shall not apply to manicure shops operated in connection with barber shops.

Mr. Pace offered the following amendment:
Amend Par. 114, Sec. 2, House Bill11, by striking the word ''chiropodist.''

The amendment was adopted.

The paragraph was adopted as amended.

By unanimous consent, consideration of the following paragraph was deferred:
Par. 115. Swimming Pools. Upon each and every person, firm or corporation operating a swimming pool where admission fees are charged, or upon persons, firms or corporations keeping and renting bathing suits for hire, $20.00 in counties of over 50,000 population, and $10.00 in counties of under 50,000. Provided that this section shall not apply to swimming pools operated by municipalities.

By unanimous consent, final action on section 2 was deferred.
The following sections were read and taken up for consideration:
Section 3. Dogs. All dogs are hereby made personal property and shall be given in and taxed as the other property of this State is given in and taxed, such tax to be enforced by levy and sales as other taxes are collected, and not to interfere with

156

JouRXAL OF THE SEXATE,

the imposition and collection of any municipal taxes on dogs, 'vhether such dog or dogs be owned by the taxpayer, his wife or minor children.

Mr. Lankford offered the following amendment:
Moves to amend by striking section 3 and renumbering the remaining sections accordinglr.

The amendment was adopted and the section was stricken from the bill.
Section 4. Sewing Machines. t:pon every sewing machine company selling or dealing in sewing machines by itself or its agents in this State, and all wholesale and retail dealers in sewing machines, selling machines manufactured by companies that have not paid the tax herein, $400.00 for each fiscal
year or fraction thereof, to be paid to the Comptrol-
ler-General at the time of commencement of business, and said companies or dealers shall furnish tlw Comptroller-General with a list of agents authorized to sell machines of their manufacturl' or under their eontrol, and shall pay to said Comptroller-General the sum of $10.00 for each of said agents for the fiscal year or fractional part thereof, for each county in which said agents (lo business for said company. Upon the payment of said additional sum the Comptroller-General shall issue to each of said agents a
certificate of authority to transact business in this
State. Before doing business under this Act, all sewing machine agents shall be required to register their names with the Ordinaries of those counties in which they intend to operate and exhibit to said Ordinaries their license from the Comptroller-General

MoNDAY, NovEMBER 26, 1923.

157

and to keep such license posted on their vehicles, or at their place of business. wholesale or retail dealers in sewing machines shall be required to pay the tax proYided herein for each manufacturer of sewing machines sold by them, except where the tax required by this Act has been paid by said manufacturer. All unsold sewing machines belonging to sewing machine companies, dealers, or their agents, in posses-sion of said companies, dealers, their agents or others, shall be liable to seizure and sale for payment of such fees, license or tax. Any person who shall violate the provisions of this section shall be liable to indictment for a misdemeanor, and on conviction shall be punished as prescribed in Section 1065, Volume 2, of the Code of 1910. None of the provisions of this section shall apply to licensed auctioneers selling second-hand sewing machines, or to officers of the law under legal process, or to merchants buying and selling machines on which a license tax has been paid as herein provided, and who keep the machines and sell and delinr them at their places of business, such sales not being on a commission. Provided, that if said merchant shall employ an agent or agents to deliver or sell the machines, the provisions of this shall apply to said agent or agents.

The section was adopted.

Section 5. Taxes, How Returned. Be it further enacted by the authority aforesaid, That the tax provided for in Section 4 requires return made to tlw Comptroller-General as under the old law. The tax required hy Paragraphs :~ and 4 of Section 2 of this

158

JouRXAL OF THE SE~ATE,

Act, shall be returned to the receiver of tax returns in the county of the residence of the person liable to such tax and shall be entered by the receiver upon the digest of taxable property. In the case of the tax imposed upon foreign corporations by Par. 52 of Section 2, and the tax imposed by Par. 82, upon manufacturers of machinery and implements; upon soft drink syrups, by Par. 98, and upon carbonic acid gas by Par. 114, the return is requir:ed to be made, and the tax paid to the Comptroller-General. The tax imposed upon Legislative Agents by Par. 73 of Section ~ shall be paid to the Secretary of State when each person registers, and he shall not be allowed to register until such tax is paid. All other taxes enumerated and set forth in Section 2 of this Act shall be returned and paid to the tax collector of the county where such vocations are carried on.

The committee offered the following amendments:
Committee moves to amend section 4 of House Bill No. 11 by striking the words ''liable to indictment for'' appearing in line 20 of said section and inserting in lieu thereof the following: ''guilty of.''

The amendment was adopted.

Committee moyes to amend section 5 by striking the entire section and inserting in lieu thereof the following:
"Be it further enacted by the authority aforesaid, That the tax provided for in section 4 requires return made to the Comptroller-General in accorrlancf~

.MoxDAY, KovE~IBER 26, 19:23.

159

with the law of Georgia. The tax required by paragraphs 3 and 4 of section :2 of this Act, shall be returned to the receiver of tax retm:ns in the county of the residence of the person liable to such tax and shall be entered by the receiver upon the digest of

taxable property. ''In the case of the tax imposed upon foreign cor-
porations by paragraph 49 of section 2, and the tax

imposed by paragraph 80, upon manufacturers of machinery and implements; upon soft drink syrups, by paragraph 96, and upon carbonic acid gas by paragraph 112, the return is required to be made, and the tax paid to the Comptroller-General. The tax imposed upon legislative agent by paragraph 71

of section 2 shall be paid to the Secretary of State

when each person registers, and he shall not be al-

lowed to register until such tax is paid. All other

taxes enumerated and set forth in section 2 of this

Act shall be returned and paid to the tax collector

of the county where such vocations are carried on.''

~.~~ ,..,~~-

'7'l ...-.,;.;~,.

''!'' _ _.,.. .. ~r--"' ;.1~:

The amendment was adopted.

The section was adopted as amended.

Section 6. Taxes, How Paid. Be it further enacted by tlw authority aforesaid, That the taxes provided for in this Act shall be paid in full for the fiscal year for which they are levied, and except where otherwise provided, said taxes shall be paid to the tax collectors of the counties where such vocations are carried on, at the time of commencing to do businesf;. Before any JHrson shall be authorized to open up or carry on said husiness, they shall go

160

.JOURXAL OF THE SEXATE,

before the Ordinary of the county in which they propose to do business and register their names, the business they propose to engage in, the place where it is to be conducted; and they shall then proceed to pay the tax to the collector, and it shall be the duty of said Ordinary to immediately notify the tax collector of such registration, and at the end of each quarter to furnish the Comptroller-General with a report of such special tax registration in his office. Any person failing to register with the Ordinary, or having registered, failing to pay the special tax as herein required, shall be liable to indictment for misdemeanor, and on conviction shall be fined not less than double the tax, or be imprisoned, 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 funds of fines and forfeitures for the use of the officers of the court; provide.d, 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 tlw 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.

'rhe committee offered the following anwnclment:
Committee amends section 6 of Hou~e Bill No. 11 by striking the words "liable to indictment for" appearing in line 13 of said section and inserting in lieu thereof the following: ''guilty of a.''

The ameJHlmeJit was adopted.

Moxm.Y, Kon::-.IBEH :26, Hl:2i~.

161

The section was adopted as amended.

By unanimous consent, consideration of the following section was deferred:
Section 7. Insurance Companies. Be it further enacted by the authority aforesaid, That all foreign and domestic insurance companies doing business in this State shall pay two (21o) per cent upon gross premiums on business done in this State for the year, with no deduction for dividends, whether returned in cash or allowed in payment or reduction of premiums, or for additional insurance; nor shall any deduction be allowed for premium abatements of any kind or character, or for reinsurance, or for cash surrender values paid for, or for losses, or expense of any kind, said tax being imposed upon gross premiums without any deductions whatsoever except for premiums returned on change or rate or canceled policies. Provided, that local organizations known as Farmers' Mutual Insurance Companies, operating in not more than four counties, shall not be subject to this tax. Every insurance company organized under the laws of this State and doing business on the legal reserve plan, shall be required to return for taxation all of its real estate as other real estate is returned, and all of the personal prop2rty owned by it shall be ascertained in the following manner: J;"'rom the total value of the assets held by the company, both real and personal, shall be dt'ducted the assessed value of all real estate owned b~ the company in this State, the non-taxilble funds deposited by the company with the ~tate Treasurer, and the amount of the reserYe or net value of the

162

JorRxAL OF THE SExATE,

policies required by law to be held by the company for its policyholders, and which belong to such policyholders; the remainder shall be the value of the personal property owned by and taxable against such companif'R.
Section 8. Manufacturing Companies. Be it further enacted by the authority aforesaid, That the president, superintendent or agents of all manufacturing and other companies, whether incorporated or not (other thim railroad, telegraph, telephone, express, sleeping and palace car companies, and such other companies as are required to make return of the value of their franchise to the Comptroller-General under the provisions of the Act approYed December 17, 1902, entitled, an Act to provide for and require the payment of taxes on franchises, and to provide the method for the return and payment of said taxes), and all persons and companies conducting businf'ss enterprises of e\ery nature whatsoever, shall return for taxation at its true market nllue all of their real estate to the tax rt>ceiver of the county wherein said rf'al estate is located. ProvidP<l, that if the real estate upon which said manufacturing or other business enterprise of whatsoever nature is carried on, lies on or across the county line, or county lines, and in two or mort' _counties, said real estate shall be returned to the tax receiver of the county where are located the main buildings containing the machinery, or most of tlw main buildings. Provided, further, that all persons, companies and corporations not excepted above col1<1ucting any business enterprise upon realty not taxable in the county in which such persons reside or the office of

MoxDAY, NovEMBER 26, 192:~.

1G3

the company or corporation is located, shall return for taxation their stock of merchandise, raw materials, machinery, liYe stock, and all other personalty elllployed in the operation of such business enterprises, together with the manufactured goods and all other property of such business enterprises and notes and accounts made and the money used in the prosecution of such business enterprises on hand at the time for the estimation of property for taxation, including all personalty of whatsoever kind connected with or used in such enterprises in any manner whatsoever, in the county in which is taxable the realty wherein such business enterprises are located or carried on. Provided, further, that the agent in this State of any person, firm or corporation resident without this State who shall have on hand for sale, storage or otherwise as such agents, merchandise or other property, including money, notes, accounts, bonds, stocks, etc., shall return the same for taxation to the tax receiver of the county wherein the same may be taxed for State and county purposes as other property in this State is taxed. The word ''merchandise'' shall be held to include guano, com~ercial fertilizer, save and except that all canal and slack-water naYigation companies shall make through their respective executive officers or stockholders in possession of the same returns to the tax receiYer of each county in which the same is located, or through which the same shall pass, in whole or part of the right-of-way, locks and dams, toll houses, structures, and all other real estate owned hy or used by the company, or stockholdPrs thereof. ProYided, that this Act shall not make subject to

164

JouRXAL oF THE SENATE,

taxation any property or canal or navigation companies which are not subject to taxation by tht> laws of this State now existing. The president of every manufacturing company in this State, and agent, general manager or person in possession or charge of the business and property in this State of any non-resident person, firm or corporation, shall be required to answer under oath in addition to those provided by law, the following questions:
l. what is the fair market value of the real estate company you represent, including the buildings thereon?
2. 'Vhat IS the fair market value of ~our machinery of ever~ kind~
:~. What is the fair market value of the real estate not used in the conduct of the business of your company?
-t "rhat is the fair market value of raw materials
on hand on the day fixed for the return of propert~ for taxation?
5. 'Vhat is the fair market value of manufactured goods or articles on hand on the day for the return of property for taxation, whether at your principal office or in the han<ls of agents, commission merchants or others?
6. How much money did your company have on hand the <lay fixed for the return of property for taxation, whether within or without the State? How much deposited in bank'?
7. State separat<,ly the fair market value of the

. MoxvAY, NoYE:\IBEH 26, 192:t

Hi5

notes, bonds and other obligations for the money or property of every kind on hand on the day fixed for the return of property for taxation. And such company shall.be taxed upon its entire property, so . ascertained, and the Comptroller-General is authorized to frame and haYe propounded an other questions which in his judgment will produce a fuller return.

The committee offered the following amendment:
Committee moves to amend section 8 by striking the word "fair" and insert in lieu thereof the word ''true'' wherever it appears in said section.
The amendment was adopted.

The section was adopted as amended.

Section 9. Railroads, Return to Whom Made. Be it further enacted by the authority aforesaid, That all railroad companies, street and suburban railroads or sleeping car companies or persons or companies operating railroads or street railroads, or suburban railroads or sleeping cars in this State, all express companies, including railroad companies doing an express, telephone or telegraph business, an(l all telephone and telegraph companies, person or persons, doing an express, telephone or telegraph business, all gas, 'lvater, electric light or power, steam, heat, refrigerated air, dockage or cranage, canal toll road, toll bridges, railroad equipment and navigation companies through their president, general manager, or agents having control of the com-

lf)(i

,JOL"H:\.\L OF THE ~E:\ATE,

pany 's offices in this State, shall he nquin<l to make returns of all property of said company located in this State to the Comptroll<>r-General, and the laws now in force proYiding for the taxation of railroads in this State, shall be applirable to the assessments of taxes from said busiliPSs as aboYe stated.
2. Sleeping Car CompaniPs. That each non-resident person or company whose sleeping cars are run in this State shall be taxed as follows: Ascertain the whole number of miles of railroads oYer which sleeping cars are run and asc<>rtain the entire value of all sleeping cars of such person or company, then tax such sleeping cars at the regular tax rah imposed upon the property of this State in the samt~ proportion to the entire Yalue of such sleeping cars that the length of lines in this State over which such cars are run, bears to the length of lines of all railroads over which such sle('ping cars are run. The returns shall be made to the Comptroller-General by the president, general agent, agent or person in control of such cars in this State. The ComptrollerGeneral shall frame such questions as will elicit the information sought, aml answers thereto shall be made under oath. If the officers above referred to in control of the said sleeping cars shall fail or refuse to answer, under oath, the questions propounded, the Comptroller-Gt>neral shall obtain the information from such sources as he may, and he shall assess a double tax on such sleeping cars. If the taxes herein proYided for are not paid, the Comptroller-General shall issue executions against the owners of such cars which may be levied by the sheriffs of any county in this State upon the sleep-

Mo:-;DAY, NoYE:\IBEH 26, 1923.

Hi7

ing car or cars of the owners, who has failed to pay the taxes. In addition to the taxes herein abov(> provided for, said sleeping car companies shall pay an additional tax in the nature of an additional franchise tax in the amount of all surcharges received and collected by them from their patrons and which said tax shall be payable out of the sum so col.lected as surcharges from their patrons and not payable out of the regular rates received and collected by said companies or sleeping car fare from their patrons.
3. Equipment Companies. Any person or persons, co-partnerships, company or corporations, wherever organized or incorporated, owning or leasing 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, shall be deemed an equipment company.
Every equipment company, as herein defined, shall be required to make returns to the Comptroller-General, and shall be taxed as follows: Ascertain the total number and the value of all cars of such equipment company, the total car wheel mileage made by said cars in the United States, and the total car wheel mileage in Georgia. Then tax such cars at the regular rate imposed upon property of this State in the same proportion to the entire value of such cars that the car wheel mileage made in Georgia bears to the entire car wheel mileage of said cars in the United States. The returns shall be made to the Comptroller-General by the president,

Hi8
general manager, agent, or person in control of such cars, and the Comptroller-General shall frame such questions as will elicit the information sought, and answers thereto shall be made under oath. If the officers above referred to in control of said cars shall fail or refuse to answer under oath the questions propounded, the Comptroller-General shall obtain the information from such sources as he may, and he shall assess a double tax on such cars. If the taxes herein provided are not paid, the ComptrollerGeneral shall issue executions against said equipment company, which may be levied by the sheriff of any county in this State upon any car or cars owned, leased, or operated by the company failing to pa;y the tax.
The committee offered the following amendment:
Committee moves to amend House Bill No. 11 by striking all of paragraph :2 of section 9 after the word ''taxes'' in the 30th line of said paragraph.
The amendment was adopted.
The section waR adopted as amended.
Section 10. Railroad Returns and by \Vhom Made. Be it further enacted by the authority aforesaid, That the presidents of all railroad companies doing business in this State shall make returns to the Comptroller-General in the manner provided by law for the taxation of the property or the gross receipts or net income of such railroads and shall pay the Comptroller-General all the tax to which such

Mo~DAY, NovEMBER 26, 1923.

16!1

property or gross receipts or net income may be subject according to the provisions of this Act and the laws of force relating to the tax on railroads, and on failure to make returns or refusals to pay
tax, said company shall be liable to all the penalties
now provided by law, and the Comptroller-General is hereby required upon failur0 of such companies to make returns, or if made and not satisfactory to said officer, to proceed against such companies as provided in Section 1050 of the Code of 1910, Volume 2.

The section was adopted.

Section 11. Banks. Be it further enacted by the authority aforesaid, That no tax shall be assessed upon the capital of banks or banking associations, organized under the authority of this State or of the United States, located within this State, but the shares of the stockholders of the banks or banking associations, whether resident or non-resident owners, shall be taxed in the county where the banks or banking associations are located and not elsewhere, at their full market value including surplus and undivided profits, at the same rate provided in this Act for the taxation of other property in the hands of private individuals. Provided, that nothing in this section contained shall be construed to relieve such banks or banking associations from the tax on real estate held or owned by them, but they shall return said real estate at its fair market value in the county where located. Provided, further, that where real estate is fully paid for, the value at which it is returned for taxation may be deducted

170

JouRNAL oF THE SENATE,

from the market value of their shares and if said real estate is not fully paiu for, only the value at which the equity owneu by them therein is returned for taxation shall be deuucted from the market value of their shares. The bank or banking associations themsdye~ 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 employe<l in their operation, in the counties, municipalities an<l 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 exclusiYe use of such branches.

The section was adopted.

Section 12. Building and Loan Associations. Be it 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 associations of like character, shall be required to return to the Tax ReceiYer of the county where such associations are located all real and personal property of every kind and character belonging to such associations except the real property located in another county shall he returned to the Tax Receiv('r of that county.
The section \Yas adopted.

Mo~DAY, NovEMBER 26, 1923.

171

Section 13. Return by Resident Agents. Be it further enacted by the authority aforesaid, That the president and principal agents of all incorporated companies herein mentioned, except such as are required to make returns to Tax Receivers of the counties, shall make returns to the Comptroller-General under the rules and regulations provided by law for such returns and subject to the same penalties and modes of procedure for the enforcement of taxes from companies or persons required by law to make returns to the Comptroller-General.

The section "as allopted.

Section 14. Be it further enacted by the authority aforesaid. It shall be the duty of the sheriffs, thier deputies and the constables of this State to look carefuly after the collection of all taxes that may be due the State of Georgia under this Act, or any other special taxes clue the State of Georgia. It shall be the duty of all tax collectors and sheriffs and constables of this State to direct and see that all persons, firms or corporations violating this Act or any of the Tax 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.

The section was adopted.

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JOURNAL OF THE SENATE,

Section 15. Be it further enacted, That wherever in any section or paragraph of this Act, the words "in town or cities" occur, the same shall be construed to mean "within one mile of villages, towns, or cities,'' unless otherwise specified.

The section was adopted.

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

The section was adopted.

The committee offered the following amendment to House Bill No. 11 :

Amend by striking the words ''fair market value'' wherever they occur in this bill and insert in lieu thereof the words ''true market value.''

The amendment was adopted.

Mr. Pace asked unanimous consent to make a motion at this time, and the consent was granted.
Mr. Pace moved that when the Senate should adjourn today, that it stand adjourned until :1.00 P. M. this afternoon.

Mr. Phillips offered as a substitute motion that the Senate should stand adjourned until :1:30 P. M. this afternoon.
The motion of Mr~ Phillips prevailed.

l\[oxtnY, :\on;:\IHEB :21i, I!J:2::.

173

Mr. Mason moved that the Senate reconsider its action in ordering a session at 3:30 P. M.

The motion prevailed.

Mr. Phillips moved that the hour of adjournment be extended until the pending uncontested sections of House Bill No. 11 were disposed of.

The motion prevailed.

The hour of adjournment having arrived, the President declared the Senate adjourned until 10 o'clock A. M. tomorrow morning.

17

JouR~AL OF THE SJ<j~ATE,

SENATE CHAMBER, ATLANTA, GA.

TuESDAY, NovEMBER 27, 1923.

The Senate met pursuant to adjournment at 10 o'clock A. M. and was called to order by the President.

Prayer was offered by the Chaplain.

Upon the call of roll the following Senators answered to their names :

Adams, J. H. Beauchamp, J. C. Boyd, B. W. Chastain, J. B. Coates, Howard E. Davis, John Camp Duke, Joseph B. Fi:cklen, Boyce, Sr. Garlick, Carroll B. Garrison, J. :M. Gilstrap, E. W. Grantham, E. L. Green, Dr. Thomas E. Hamby, R. E. A. Henderson, A. H., Jr.

Hodges, W. R. Horn, J. Luther Hullender, W. C. Johns, G. A. Johnson, Emmett F. Keith, G. J. Kennedy, Dr. W. B. Kennon, J. H. King, E. R. Lankford, G. W. Latimer, P. B. Loftin, Frank Mason, T. S. Miller, E. C. Moore, Louis S.

Morgan, Henry C. Mundy, W. W. McLeod, A. N. Owens, W. B. Pace, Stephen Parker, C. H. Phillips, John R. Redwine, C. D. Smith, G. C. Smith, Ernest M. Smith, Fred A. Spence, Dr. J. M. .Whitaker, Arthur Mr. President

Mr. Johnson, Chairman of the Committee on Journals, reported that the Journal of yesterday's proceedings had been examined and found correct.
By unanimous consent, the reading of the Journal of yesterday's proceedings was dispensed with.

TuESDAY, NoYEl\IBER 27, H)2:1.

173

Under the onler of unfinished business, House Bill No. 11, known as the "General Tax Act" was taken up for consideration:
Mr. ParkPr moved that debate on House Bill No. 11 be limited to fiye minutes to each speaker, and the motion prevailed.

The following paragraph was read again all(l taken up for consideration:
Par. 45. Concerts, Shows and Exhibitions. Upon all concerts, shows and exhibitions charging an admission, not otherwise herein taxed, in or near cities of less than 5,000 inhabitants, $25.00; in or near cities of more than 5,000 and not more than 20,000 $50.00; in or near cities of more than 20,000 and not more than 50,000, $75.00; in or near cities of more than 50,000, $100.00 for each day. Provided, this section shall not apply to exhibitions given by local performers nor to exhibitions the entire proceeds of '"hich are for charitable benevolent purposes, nor to entertainments commonly known as chautauquas. Provided., further, that this section shall not apply to histrionic, dramatic, and operatic performances given in regularly licensed theatres and opera houses, but upon each such theatre or opera house in towns of less than 2,000 inhabitants, $2.50 per month; in cities from 2,000 to 5,000 inhabitants, $4.00 per month; in cities from 5,000 to 10,000 inhabitants, $7.00 per month; in cities from 10,000 to 25,000 inhabitants, $10.00 per month; in cities of over 25,000 inhabitants, $12.50 per month. ProYidecl, further, that each grand opera producing company filling

1/6

,JorH:\.\L oF THE SE:\ATE,

contracts in the State, $1,000 in cities of 100,000 or less population, or $2,500 in cities of more than 100,000 population for each such concerts shall be collected from each grand opera producing company filling contract in this State.

The Committee offered the following amendment:

Moves to amend by striking out all of paragraph 45 beginning with the word ''Provided'' in line 13.

lTpon the amendment, Mr. Lankford called for the a~es and nays awl the call was sustained.

The roll call was ordered, and the vote was as follows.

Those in the affirmatin were:

Adams, J. H. Beauchamp, J. C. Boyd, B. W. Coates, Howard E. Duke Joseph B. Garlick, Carroll B. Garrison, J. M. Grantham, E. L.

Green, Dr. Thomas E. Mundy, W. W.

Johns, G. A.

McLeod, A. N.

King, E. R.

Pace, Stephen

Latimer, P. B.

Phillips, John R.

Mason, T. S.

Redwine, C. D.

Miller, E. C.

Smith, G. C.

Moore, Louis S.

Smith, Ernest M.

Morgan, Henry C. Smith, Fred A.

Those voting in the negatiYe were:

Chastain, J. B.

Hullender, W. C.

Davis, John Camp Johnson, Emmett F.

Ficklen, Boyce, Sr. Keith, G. J.

Hamby, R. E. A.

Kennedy, Dr. W. B.

Henderson, A. H., Jr. Kennon, J. H.

Hodges, W. R.

Lankford, G. W.

Horn, J. Luther

Loftin, Frank

Owens, W. B. Parker, C. H. Stovall, J. Glenn Spence, Dr. J. M. Whitaker, Arthur

rl'UESDAY, NoYEMBER 27, 1923.

177

Those not Yoting:

Arnow, Chas. S. Cason, Allison M. Douglas, J. B.

Gillis, James L. Gilstrap, E. W. Little, W. R.

Ayes, 24; nays, 19.

Passmore, L. D. Mr. President

Upon the amendment, the a:vPs were 24, nays 19, and the amendment was adopted.

The paragraph was adopted as amended.

Par. 55. Dry Cleaning. Upon all persons, firms or corporations engaged in dry cleaning, $25.00 for each place of business. ProYided, this paragraph shall not apply to pressing clubs that do not engag-tin dry cleaning, $5.00 for each place of husiness.

Mr. Pace offere<l the following amendment:
Amend Par. 55 of Sec. 2 of House Bill No. 11 by striking all of said paragraph beginning with the word "provicle<l" ancl inserting in lieu thereof, ''Provided, this paragraph shall not apply to laundries paying the tax imposed by section 72 of this Act nor to pressing clubs pa:ing the tax impose<l by paragraph 55A of this ~-\ct."
And by adding at the end of said paragraph a new paragraph, to be numbered 55-~-\, as follows:
Par. 55-A. Pressing Clubs. l~pon each firm, person, or corporation operating a pressing club, $10.00.
The amendment was adopted.
The paragraph ~was adoph'<l 41s amended.

178

J OURXAL OF THE SExATE,

Par. 82. Motion Picture Supply" House. Upon all motion picture supply houses, or film distributing agencies, $100.00 for each place of business.

Mr. Lankford offered the following amendment:
.Amend paragraph 8:2 by striking same and add-
ing in lieu thereof the follm,ing: 'rpon all motion
picture supply houses, $100.00 for each place of business and upon each film distributing agency whose gross receipts are under $:25,000.00, $50.00; and between $:25,000.00 and $50,000.00, $100.00; and between $50,000.00 and $100,000.00, $200.00; and between $100,000.00 and $200,000.00, $300.00; and between $200,000.00 and $300,000.00, $400.00; and between $300,000.00 and $400,000.00, $500.00; and between $400,000.00 and $500,000.00, $600.00; and between $500,000.00 and $600,000.00, $700.00; and between $600,000.00 and $700,000.00, $800.00; and between $700,000.00 and $800.000.00, $900.00; and aboYe $800,000.00, $1000.00 for each place of business.''

The amendment was adopted.

The paragraph was adopted as amended.

Par. 88. Peddlers. Upon every peLldler or traveling Yenclor of any patent or propriPtar~ medicine or remedieH, or appliances of any kind or special nostrum, or jewelry, or stationery, or drugs, or soap, or of any other kind of merchandise or commodity whatsoenr (whl'tlwr hen~ in enumerated or not), pPddling or st>lliug au~ such goo~ls or articles, or

TuESDXY, KoYEl\IBER 27, 1923.

179

other merchandise, in each county where the same or any of them are peddled, sold or offered for sale, $50.00.
(b) Upon every peddler of stoves or ranges for cooking purposes, or clocks, or albums, or picture frames, for each county wherein he may sell or offer for sale either of said articles, $25.00.
(c) Upon any traveling Yendor of any patent churn, or patented fence, or patented agricultural implements, or tools, or other patented articles, $25.00 for each county in which he may sell or offer to sell either of the enumerated articles.
(d) Upon every traveling vendor using boats, barges or other water craft for the purpose of selling goods of any kind, not prohibited by law, on the rivers or waters within the limits of this State, for each county where he may sell such wares, goods or merchandise, $50.00. The tax shall be a lien upon the boat, barge or other water craft, and its contents, without regard to the ownership thereof.
The Committee offered the following amendment:
Moves to amend subsection b, of paragraph 88 of Section 2 of House Bill No. 11, by striking out of line 9 of said paragraph the figures '' $25.00'' and inserting the figures '' $100.00. ''

The amendment was adopted.

Mr. Hamby offered the following amendment:
Amend Par. 88 by adding a subsection to said paragraph to be subsection (e) as follows:

180

JouRXAL oF THE SENATE,

" (e) Upon every traveling or itinerant vendor using motor vehicles from which merchandise is sold and known as 'stores on wheels' or 'intinerant stores' or 'traveling stores' the following special tax, for each county in which such merchandise is sold, is hereby imposed, to wit: for each vehicle of not more than one (1) ton capacity, $100.00; for each vehicle of from one (1) to one and one-half (1;2) tons capacity, $150.00; for each vehicle of from one and one-half (11;2) to two (2) tons capacity, $200.00; for each vehicle of from two (2) to two and one-half (2lj2 ) tons capacity, $250.00; and for each vehicle of more than hvo and one-half (2%) tons capacity, $300.00; Provided, that this subsection shall not apply to the sale of agricultural or other products exempt from special tax under general laws of this State.''

The ~mendment was a<lopted.

_Mr. Hamb~ offerP(l the following amendment:
Amend Par. 88 b~ striking all of lines from 1 to 6 inclusive aml inserting in lien thereof the following:
Par. 88. Peddlers. 1pon ever~ peddler or traveling vendor of any patent or proprietary medicine or remedies, or appliances of any kind or special nostrum or jewelry or stationery or drugs, peddling or selling or offering for sale any such goods, merchandise or articles, in each county where the same or any of them are peddled, sold or offered for sale, $100.00.
(a) Upon every pe(hller or traveling nndor of any soap, washing powders or of any other kind of

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181

merchandise, except as provided in above section or paragraph 88, or commodity whatsoever (whether herein enumerated or not) peddling or selling any such goods or other merchandise in each county where the same or any of them are pe<lclled, sol<l or offered for sale $50.00, provided, that whenever such peddler or vendor shall qualify as a peddler under sections 530, 1886, 1893 and 1895 of Vol. 1, Code 1910, such peddler or vendor may be authorized or permitted by the appi"oval of the ordinary of the
county issuing such license to employ or use one
helper who may carry on the business of his principal or assist in doing so without the payment of any additional tax therefor.

The amendment was adopted.

The paragraph was adopted as amended.

Par. 96. Soft Drink Syrups. upon all persons and companies carrying on, in this State, the business of manufacturing or selling, by wholesale or retail, or distributing from any depot, car or warehouse or agency, and carbonated waters, or syrups, or other articles to be used in carbonated water, or intended to be fixed with or blended with carbonated water to be sold as soft drinks (not including imitations of beer, wine, whiskey, or other intoxicating liquors), as an occupation tax for the privilege of carrying on said business, an amount payable at the end of each quarter on sales up to twenty-five thousand dollars or less, the tax shall be one per cent. (17< ) on the gross receipts from said business for saicl quarter; if the sales amount to more than twen-

182

JOUR?\AL OF THE SENATE,

ty-five thousand and less than fifty thousanJ dollars for the quarter the tax shall be two per cent (2%) ; if the sales amount to more than fifty thousand and less than one hundred thousand dollars, the tax shall be three per cent (3'/c); if more than one hundred thousand and less than one hundred and fifty thousand dollars, it shall be four per cent (4%) ; if it shall be more than one hundred and fifty thousand dollars per quarter, the tax shall he five per cent (5% ).
-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, sho-wing the amount of said gross receipts with a detailed statement of the parties from whom said receipts are received.
In case of a corporation the return shall be made under oath by the president, if a resident of this State, and if the president is not such resident, by the officer or person in charge of the business of said corporation in this State. Upon failure of any person required by this paragraph to make such returns within ten days after expiration of such quarter, he shall be guilty of a misdemeanor, and shall be liable to indictment and he punished as now provided in cases of misdemeanor. l~pon the making of such returns, the pers()n or company liable to said tax shall pay the same to the Comptroller-General, and upon failure to pay the same, the Comptroller-General shall issue an rxecution for said tax against the property of the JWrson or company liable to said tax. If no rrturns be made, or if the Comptroller-

TuESDAY, NovEMBER 27, 1923.

183

General believes said returns are false, the Comptroller-General shall ascertain the amount of said gross receipts from ~he best information in his power and assess the tax accordingly, after giving the company or person liable to said tax at least five days' notice of the time of assessing said tax, and issue his execution accordingly against the person or corporation carrying on said business. Any person, company or agent carrying on any kind of business specified in this paragraph, after failure fo pay the tax herein levied for any preceding quarter during which he or it was liable to tax, shall be guilty of a misdemeanor.
It is hereby enacted that all of said taxes received or collected under this paragraph shall be paid into the State Treasury. It is also enacted that any person or company paying the tax herein levied shall be relieved of any and all occupation tax or license fees to the State under existing laws on or for the kind of business specified in this paragraph.
Provided, however, that said tax shall be collected upon said syrup or carbonated water only once, and shall be paid by the wholesale dealer in said syrup if sold within the confines of this State by such wholesale dealer; and if said syrup or carbonated water shall be purchased by the retail dealer without the limits of this State and shall be shipped to a point within the limits of this State, the same shall be taxed in the hands of such retail dealer, and for the purposes of this tax the price paid for such syrup or carbonated water shall determine the receipts for the same.
The ConunittN' offered the following amendment:

184

JouRKAL oF THE SENATE,

Amend Sec. 2, paragraph 96 of House Bill No. 11, by striking out all words in line 7 after the word ''quarter'' and by striking all of lines 8, 9, 10, 11, 12, 13, 14 and 15, and by adding after the words "quarter'' in line 7 of said paragraph the words and figures ''an amount equal to one-half of one per cent
(lh of 17o), of the gross receipts from said business
for said quarter in this State.''

The amendment was adopted.

The paragraph was adopted as amended.

Par. 115. Swimming Pools. Upon each and every person, firm or corporation operating a swimming pool where admission fees are charged, or upon persons, firms or corporations keeping and renting bathing suits for hire, $20.00 in counties of over 50,000 population, and $10.00 in counties of under 50,000. Provided that this section shall not apply to swimming pools operated by municipalities.
The committee offered the following amendment:
Amend by striking all of said paragraph and substituting in lieu thereof the following:
"Upon each and every person, firm, or corporation operating a swimming pool where admission fees are charged or upon persons, firms or corporations keeping and renting bathing suits for hire, $25.00 in counties of over 50,000 population, and $10.00 in counties of under 50,000 population, and upon persons, firms or corporations conducting or operating

TuESDAY, NovEMBER 27, 1923.

185

a bathing resort in or near the ocean and ocean and gulf front of this State for hire, the sum of $200.00 in each county where such bathing resort is located.''

The amendment was adopted.

The paragraph was adopted as amended.

Mr. Pace moved that the Senate reconsider its action in adopting Paragraph 28 as amended.
The motion prevailed.
Paragraph 28 of Section 2 was agam read an<l taken up for consideration:
Par. 28. Bagatelle, Billiard, Jenny Lind, Pool, or Tivoli Tables. Upon each person, :firm or corporation operating for public use any billiard, bagatelle, Jenny Lind, pool or tivoli table, whether in hotels, clubs, or in other places, for each table, $50.00.
Mr. Pace offered the following amendment:
Amend Par. 28 of Sec. 2 of House Bill No. 11 by striking the whole of said paragraph and substituting the following in lieu thereof:
''Par. 28. Bagatelle, Billiard, J e n n y 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 table, for each table, in cities

186

JoUR)IAL o.F THE SENATE,

of 100,000 inhabitants or more, $100.00; in cities of not less than 50,000 and not more than 100,000 inhabitants, $25.00; in cities of not less than 25,000 and not more than 50,000 inhabitants, $50.00,; in cities of not less than 10,000 and not more than 25,000 inhabitants, $30.00; in cities or towns of less than 10,000 inhabitants, $20.00. ''

The amendment was adopted.

The paragraph was adopted as amended.

Mr. Smith of the 35th moved that the Senate reconsider its action in adopting Paragraph 12 of Section 2 and the motion prevailed.
Paragraph 12 was read again and taken up for consideration:
Par. 12. Athletic Clubs. Upon every athletic club, and upon every association or persons giving boxing or sparring or wrestling exhibitions where an admission of 50 cents to $1.00 is charged, $50.00 for each exhibition; where admission charged is $1.00 to $1.50, $100.00; and where the admission charged is $1.50 and over, $200.00 for each exhibition.
Mr. Smith offered the following amendment:
Amend by striking Paragraph 12, Section 2 of said bill and substituting in lieu thereof:
"Cpon all boxing matches, sparring matches, wrestling matches, held for profit or gain in this State, a tax of ten per centum of the gross receipts from the

TuESDAY, XoYEl\IBER 27) 1923.

187

sale of tickets or collection of admissions to said matches, and to collect reasonable scale of licenses for same to be fixed by the board hereinafter ere- ated. Provided, that before any such contest is held that permission from a board of control, which will be empowered to fix reasonable rules and regulations for governing said COntPsts and for issuingsaid licenses.
In order to safeguard the safety of the public and the participants of such contests, there is hereby created a board to be known as the State Athletic Board to consist of three members, to be appointed by the Governor for a term of four years, one of whom shall be named by said board as secretary, who shall be paid reasonable compensation for his services, to be fixed by said board. The other members of said board shall serve without compensation other than actual expenses. The compensation above provided for shall be paid from proceeds of above tax, and all monies derived from said tax, after payment of salary of secretary and expenses of said board, shall be paid into the general fund of the State Treasury.

The amendment was adopted.

The paragraph was adopted as amended.

Section 2 was adopted as amended.
The following section was read and taken up for consideration:
Section 7. Insurance Companies. Be it further

188

,}oqC\AL OF THE ~EXA'.rE,

enacted by the authority aforesaid, That all foreign and domestic insurance companies doing business in this State shall pay two (2)1c) per cent upon gross premiums on business doue in this State for the year, with no deduction for diYidends, whether returned in cash or allmn'(l in 1m~nwnt or reduction of premiums, or for ad(litional insurancP; nor shall any deduction he allowP<l for pnmium abatements of any kind or character, or for rPinsurance, or for cash surrender Yalues paid for, or for losses, or expense of any kind, said tax hPing irripospcl upon gross premiums without any deductions whatsoenr ex-
cept for premiums returned on chang-L> of ratP or canceled policies. Provided, that local organizations known as Farmers' }futual lnsunmce Companies, operating in not more than four counties, shall not be subject to this tax. ~J,er~ insurance company organized under the laws of this State and doing business on the legal reserve plan, shall he required to return for taxation all of its real estate as other real estate is returned, and all of the personal property owned by it shall be ascertained in the following manner: From the total nllue of the assets held by the company, both real and personal, shall he (le<lucted the assessed ,alue of all real estate owned by the company in this State, the non-taxable funds tleposited by the company with the State Treasurer, and the amount of the reserve or net value of the policies required by law to be held by the company for its policyholders, and which belong to such policyholders; the remaind('r shall be the valtH' of the personal prop<>rty owned by and taxahle against such companies.

The committee offered the following substitute:
House Bill No. 11, Section 7, Insurance Compames.
"(1) Be it further enacted by the authority aforesaid, That all foreign and tlomestic insurance companies doing business in this State shall pay one and one-half (llj~~'C) per cent upon gross premiums on business clone in this State for the year, with no deduction for dividends, whether returned iu cash or allowed in payment or re(luction of pr<>miums, or for additional insurance, nor shall an~, de(luction he allowed for premium abatements of any kind or character, or for reinsurance, except in companies authorized to do business in Georgia, or for cash surrender values paid, or for losses, or expenses of any kind, said tax being impost>d upon gross premiums without any deductions whatever except for premiums returned on change of rate and canceled policies and on reinsurance as ahove provided. Provided, that local organizations known as Farmers' Mutual Insurance Companies, operating in not more than four counties, shall not be subject to this tax.
"(2) Every insurance company incorporated under the lmn; of this State and doing business on tlw lt>gal resPrve plan, shall be required to return for taxation all of its real estate as other real estate is returned, and all of the personal property owned h~- it shall be ascertained in the following manner : From the total value of the assets held b~- the compan~-. both real and personal, shall be c1ednct0<1 tlw HSSPS:owd valn<' of all real estate owned

190

JouR.:\AL oF THE SEKATE,

by the company in this State, the non-taxable funds deposited by the company with the State Treasurer, and the amount of the reserve or net value of the policies required by law to be held by the company for its policyholders, and which belong to such policyholders; the remainder shall be the value of the personal property owned by and taxable against such companies.
"(3) That whenever any lmmrance Company doing business in this State shall make it appear by proof to the Insurance Commissioners that onefourth of the total assets are invested in any or all of the following securities or property, to wit: Bonds of this State, or of any county or municipality of this State, property situated in this State and taxable therein, loans securetl by liens on real estate situated in this State, or policy loans by insurance policies issued by such company on li\es of persons resident of this State, then the premium tax levied by the first paragraph of this section shall be abated or reduced to one per centum upon the gross receipts of such company and if the amounts so invested by any such company shall be as much as three-fourths of the total assets of such company, then said premium tax shall be abated or reduced to one-fourth of one per centum upon such gross receipts of such company."

The committee offered the following amendments to the substitute:

Committee moyes to amend substitute for Section 7 of House Bill No. 11 by striking the words

TuESDAY, NovEMBER 27, 1923.

191

''on business done'' and inserting in lieu thereof the words ''received by them.''

The amendment was adopted.

Committee moves to amend substitute for Section 7 of House Bill No. 11 by striking the words ''authorized to do'' appearing in the 9th line of said substitute and inserting in lieu thereof the word ''doing.''

The amendment was adopted.

Committee moves to amend Section 7 of substitute to House Bill No. 11 by adding the following words after the word "tax" in line 16 of said substitute of Section 7: "Provided, further, that mutual fire insurance companies chartered by this State which require their members to make premium deposits to provide for losses and expenses, and which premium deposits are used wholly for the payment of losses and expenses and returned to .the policyholders or held to pay losses and expenses and as reinsurance reserves, shall not be subject to this tax.''

The amendment was adopted.

The substitute was adopted as amended.

The section was adopted by substitute as amended.

Mr. King offered the following amendment to House Bill No. 11 :

192

JoeRXAL OF Tim SEXATE,

Amend the General Tax Bill by striking the word "indictment" wherever it occurs in said bill and inserting in lieu thereof the word ''prosecution.''

Th0 amendm0nt "\Yas adopted.

Mr. Johns offere1l the following amendment:

Amend c:1ption of House Bill Xo. 11 b~, striking the word ''to'' in line one (1) hetween the word ''Act'' and ''annually.''

The amenrlmcnt was adopted.

The report of the committ0e, which was fayorable to the passage of the bill, was agreed to ns amended.

On the passage of the bill, the ayes "\Yere 33, nays :1.

The bill haYing received the requis.ite constitutional majority, "'aS passed.

Mr. Phillips moYNl that the Sl'nate clo now adjourn.

The motion prevailed.

The Presiclt>nt declared the Senate acljoumed until 10 o'clock A. M. tomorrow mormng.

'VEDXEoDAY, No\"El\IBER :2t), 1923.

193

SENATE CHAMBER, ATLANTA, GA.

WEDNESDAY, NovEMBER 28, 1923.

The Senate met pursuant to adjournment at 10 o'clock A. M. and was called to order by the President.

Prayer was offered by the Chaplain.

Upon the call of the roll the following Senators answered to their names:

Adams, J. H.

Hodges, W. R.

Beauchamp, J. C. Boyd, B. W. Cason, Allison M. Chastain, J. B. Coates, Howard E.

Horn, J. Luther Hullender, W. C. Johns, G. A. Johnson, Emmett F. Keith, G. J. Kennedy, Dr. W~ B.

Davis, John Camp Kennon, J. H.

Duke, Joseph B. Ficklen, Boyce, Sr.

:f$:ing, E. R.
Lankford, G. w.

Garlick, Carroll B. Latimer, P. B.

Garrison, J. M.

Little, W. R.

Grantham, E. L.

Loftin, Frank

Green, Dr. Thomas E. Mason, 'I'. S.

Hamby, R. E. A.

Miller, E. C.

Henderson, A. H., Jr. Moore, Louis S.

Morgan, Henry C.
Mundy, W. W.
McLeod, A. X.
Owens, \V. B.
Pace, Stephen Parker, C. H. Phillips, John R. Redwine, C. D. Smith, Ernest M. Smith, Fred A. Spence, Dr. J. M. \Vh1trrker, Arthur Mr. President

Mr. Johnson, Chairman of the Committee on Journals, reported that the Journal of yesterday's proceedings had been examined and found correct.

By unanimous consent, the reading of the journal of yesterday's proceedings was dispensed with.

Mr. Mason of 30th District, Chairman of the

194

JouRXAL OF THE SENATE,

Committee on Finance, submitted the following report:

illr. President:
Your Committee on l~'inance have had under consideration the following Senate bill and have instructed me as chairman to report the same back to the Senate with the recommendation that the same do pass as amew1ed by the committee:

Senate Bill No. 3.

MASON, Chairman.

Mr. Mason of 30th District, Chairman of th( Committee on :F'inance, submitted the following report:

1Ur. President:

Your Committee on Finance have had under consideration the following bill of the House of Representatives, and haYe instructed me as chairman to report the same back to the Senate with the recommendation that the same do not pass:

House Bill No. 30.

MAsON, Chairman.

Mr. Smith of 35th District, Chairman of the Committee on Constitutional Amendments, submitted the following report :

Mr. President:
Your Committee on Constitutional Amendments have had under consideration the following resolu-

\VEDNESD.n, NovEMBER 28, 1923.

195

tion of the Senate and have instructed me as chairman to report the same back to the Senate with the recommendation that the same do pass by substitute:
Senate Resolution No. 6. A resolution proposing an amendment to the Constitution of the State providing for a State Budget Commission, and for other purposes.
SMITH, Chairman.

The following message was received from the House through Mr. Moore, the Clerk thereof:

Mr. President:
The House has read and adopted the following resolution of the House, to wit:

By Messrs. Hillhouse of vVorth, New of Laurens and others-
House Resolution No. 22. A resolution that when the General Assembly adjourn to-day it stand adjourned until Monday morning, December 3d, 1923, at 10 :00 o'clock.

The following message was received from the House through Mr. Moore, the Clerk thereof:

Mr. President:
The House has passed as amended by the requisite constitutional majority the following hill of the Senate, to wit:

196

JouRXAL OF THE SEx.\TE,

By Mr. Lankford of the 15th-
Senate Bill No. 2. A bill to amend the Constitution so as to authorize the levy of a tax upon incomes.
The following resolution was read and adopted:

A RESOLUTION.
-Whereas, it is fitting and proper that the General Assembly of Georgia adjourn for tomorrow, the same being Thanksgiving Day, in order that the membe~s n~ay be allowed to be with their families, and as the day following is Friday it is not likely that anything worth while could be done by reconvening on Friday.
Therefore be it resohecl by the House of Representatives, the Senate concurring, That when the respective branches of the General Assembly acljoum today that they stand adjourned until Monday, December 3cl, 19:23, at 10 o'clock.
Under the regular order of business, the following resolution was read the third time and put on its passage:
By Mr. Pace-
Senate Resolution No. 6:
A BILL
To be entitled ''An Act to amend Section Seven
(7) of Article Three Un of the Constitution of

\VED:\ESDAY, Non;::\IBEH 2~, 1923.

Hli

the State of Georgia by adding thereto a new paragraph to be known as Paragraph Twentyfive (25), providing for the creation of a State Budget Commission, and prescribing its powers and duties, and what majority of each house of the General Assembly shall be necessary to increase, to decrease or to defeat any appropriation contained in the budget prepared by such Commission, or when any appropriation is recommended by such Commission, or when any appropriation has not been recommended by such Commission.''
Section 1. Be it enacted by the General Assembly of Georgia, and it is hereby enacted by the authority of the same, That Section Seven (7) of ~lrticle Three (3) of the Constitution of the State of Georgia be and the same is hereby amended by adding thereto a new paragraph to be known as Paragraph Twenty-five (25), which shall read as follows:
''A State Budget Commission shall be created by the General Assembly under general laws, a majority of whose members shall be members of the General Assembly, and the Governor shall be a member thereof. The State Budget Commission shall make up a budget to include appropriations for each of the State departments and institutions, and all other appropriations, including special appropriations, to present to the General Assembly for its consideration at each session thereof. It shall require a two-thirds majority of those voting upon the question in each house, which majority shall also be a majority of the membership of each

198

Jot:HXAL OF THE SENATE,

house, to increase any item in such budget, or to add a new item to the same, or to pass any special appropriation bill not recommended by such Commission, but a majority vote of those voting upon the question in either house may decrease any item in such budget or any special appropriation bill, ol may defeat same."
Sec. 2. Be it further enacted by the authority aforesaid, That when said amendment shall be agreed to by a two-thirds vote of the members elected to each house, it shall be entered upon the journal of each house with the "ayes" and "nays" thereon and published in one or more newspapers in each congressional district in said State for two (2) months previous to the time for holding the next general election and shall, at the next general elec-
tion, be submitted to the people for ratification. All
persons voting at said election in favor of adopting said proposed amendment to the Constitution shall have written or printed on their ballots the words: ''For ratification of amendment to Section Seven (7) of Article Three (3) of the Constitution of Georgia by adding a ne"\Y paragraph to be known as Paragraph Twenty-five (25), providing for the creation of a State Budget Commission and prescribing its powers and duties;'' and all persons opposetl to the adoption of said amendment shall have written or printed on their ballots the words: ''Against ratification of amendment to Section Seven (7) of Article Three (3) of the Constitution of Georgia by adding a new paragraph to be known as Paragraph Twenty-five (25), providing for the creation of a State Budget Commission

\VEoxE:->n.\Y, NoYE:>.IBER ~8, HJ23.

Hm

and prescribing its powers and duties;'' and if the majority of the electors qualified to vote for the members of the General Assembly voting thereon shall vote for ratification thereof, when the returns shall be consolidated, as now required by law in elections for members of the General Assembly, and returns of said election shall be made to the Secretary of State, who shall certify the same to the Governor, and it shall be the duty of the Governor to declare the result of said election, and in case said amendment is ratified by a majority of those voting in said election, he shall issue a proclamation declaring said amendment adopted.
Mr. Mason asked unanimous consent to be allowed to cast his vote at this time and retire from the Senate chamber.

The consent was granted.

The committee offered the following substitute:

A RESOLUTION
Proposing to the people of Georgia an amendment to Article 7 of the Constitution of the State of Georgia, so as to provide for the establishment of an InYestigating and Budget Commission, to (lefine the power and duties of said Commission, to regulate the making of appropriations by the General Assembly, and for other purposes.
Be it resolved by the Senate, the House of RepresentatiYes concurring, That the following amendment to the Constitution of the State of Georgia be,

:200

.J<WH:\.\L OF THE ~h::-:.\TE,

and the same is hereby, proposed to the people of Georgia, to wit:
Amend Article 7 by adding at the end thereof a ne\Y section, to be section number 18, as follows:
Section 18. Par. 1. There shall be a State Investigating and Budget Commission, the members of 'vhich shall be prescribed by law.
Par. 2. Said Commission, in addition to such other powers and duties as might be imposed by law not in conflict herewith, shall annually investigate the several departments, institutions and agencies of the State and make to the General Assembl~' a report as to the conditions found to exist therein and recommend such changes in the operation and management thereof and in the laws relating thereto as may be deemed necessary or advisable.
Par. :L Said Commission shall submit to the General Assembly, at each session immediately preceding any fiscal year for which no "General Appropriation Bill'' has been enacted, recommendations of amounts to be appropriated to each of the several departments, institutions and agencies of the State, when such amounts are not fixed by law. ~~n<l said Commission shall also report to the General Assembly the total revenue estimated to be derived by the State during the year or years for which the amounts so recommended are to be appropriated.
Par. 4. The General Appropriations Bill shall include all of the items and amounts as recommended

by said Commission, any of which may be reduced or stricken by th0 General Assembly under the usual rules thereof, but it shall require in each branch twothirds of those voting to increase the amount so recommended, provided such two-thirds constitutes a majorit~' of the members elected.
Par. 5. Ko General Appropriation Bill shall be valid should the total amount therein appropriated exceed the total revenues, as estimated in the report of said Commission, unless the same shall be agreed to by three-fourths of the members elected to each of the two houses.
Par. 6. No other appropriation bills shall be considered until the ''General Appropriation Bill'' has been finally acted upon by both the Senate and the House of Representatives, and each other appropriation bill, including any bill for any appropriation in a(hlition to those recommended in said report, shall be known and designated as a ''Special Appropriation Bill.'' No ''Special Appropriation Bill'' shall be valid should the sum therein specified cause the total appropriations for any year or years in which the same is to be paid to exceed the total revenues, as estimated in the report of said Commission, unless each such ''Special Appropriation Bill'' shall provide the revenue necessan' to pa~, the appropriation therein carried.
Mr. Lankford moved that the Senate do now adjourn.
'l'he motion was lost.

202

J OURX AL OF THE SE~ ATE,

Mr. Coates moved that the resolution and the substitute be tabled.

The motion prevailed.

Mr. Pace asked unanimous consent that Senate Bill No.2 known as the "Income Tax Bill" be printed as follows, to wit:

The original as passed by the Senate;

The House amendments to the bill;

The bill as it will read if Hou~e amendments are adopted by the Senate.

The consent was granted.

Mr. Lankford moved that the Senate do now adJOurn.

The motion prevailed.

The President declared the Senate adjourned until 10 o'clock A. M., Monday, December 3, 1923.

MoNDAY, DEcEMBER 3, 1923.

SENATE CHAMBER, ATLANTA, GA.,
MoxDAY, DEcEMBER 3, 1923.

The Senate met pursuant to adjournment at 10 o'clock A. M. and was called to order by the President.

Prayer was offered by Ron. Boyce Ficklen, Sr., the Senator from the Fiftieth district.

Upon the call of the roll the following Senators ans-werf'cl to their names:

Adams, J. H.

Henderson, A. H., Jr. Mason, T. S.

Arnow, Chas. S.

Hodges, W. R.

Miller, E. C.

Beauchamp, J. C.

Hullender, \V. C.

Moore, Louis S.

Boyd, B. W.

Johns, G. A.

Morgan, Henry C.

Cason, Allison M. Johnson, Emmett F. Mundy, W. W.

Chastain, J. B.

Keith, G. J.

Pace, Stephen

Davis, John Camp Kennedy, Dr. W. B. Parker, C. H.

Ficklen, Boyce, Sr. Kennon, J. H.

Phillips, John R.

Garlick, Carroll B. King, E. R.

Redwine, C. D.

Gillis, James L.

Lankford, G. \V.

Smith, Ernest M.

Grantham, E. L.

Latimer, P. B.

Stovall, J. Glenn

Green, Dr. Thomas E. Little, W. R.

Whitaker, Arthur

Hamby, R. E. A.

Loftin, Frnnk

~fr. President

Mr. Johnson, Chairman of the Committee on Journals, reported that the Journal of the preceding day's business had been read and found correct.

By unanimous consent, the reading of the Journal of the pr<>('e(ling- day's business was dispensed with.

The following resolution was read the first time and referred to the committee:

204

JoL"RXAL OF THE SEXATE,

By Mr. Pace-
Senate Resolution No. 10. A resolution adjourning sine die Friday, December 7, 1923.

Referred to the Rules Committee.

Mr. Phillips asked unanimous consent that Senate Resolution No. 6 known as the Budget and Investigation Resolution be taken from the table and placed on the calendar.

Mr. Hodges objected.

Mr. Phillips moved that Senate Resolution No. 6 be taken from the table and placed on the calendar.

The motion prevailed.
Under the regular order of business, the following bill, adversely reported, was taken up for consideration:
By Mr. Knight of Berrien and othersHouse Bill Ko. 30. A bill to r!'peal what is known
as the ''Tax Equalization Law,'' and for other purposes.
Mr. Johns moved that consideration of this bill be deferred until tomorrow morning- at 11 o'clock A. M.
The motion prevailed.
Mr. Pace asked unanimous consent that the following bill be taken up for c-onsideration, for the purpose of acting on the Housp amPndments:

By Mr. LankfordRenate Bill No. 2. A bill to amend Par. 1, Sec. 2,
~\rticle 7 of the Constitution of Georgia, so as to authorizP tlw levy of taxes on incomes.
The consent was granted.
Mr. StoYall moYed that Senate Bill Ko. 2 and all amendments be referred to the Committee on Constitutional Amendments, with instructions to report back to the Renate immediately.
The motion was lost.
The following House amendments were rend and taken up for consideration:
1st. Committee mows to amend Senate Bill No. ~ b.'' striking from the first paragraph of the proposed Constitutional amendment, the word "authority" in line :2 and substituting in lieu thereof the word ''power.''
~1r. PacP moYed that the Senate disagree to the mnendnwnt.
The motion was lost.
The anwndnwnt was concurred in.
2nd. Committee moves to amend such paragraph by striking the \Yorcl ''net'' and the words '' (net incomes within the meaning of this Act shall be defined b.'' tlw General Assemhl.'') ".

:206

J OlJRX AL OF THE SEx.-\TE,

Mr. Pace moYed that the amendment be disagreed to.

The motion prevailed.

3rd. Committee moves to further amend said paragraph by striking from said section the following words: ''Provided that proYision shall be made in the law for levying such taxes for crediting the same with the amount of ad valorem taxes paid to the State during the year for which such incomes are taxed.''

Mr. Pace mmed that the amendment be disagreed to.

'fhe motion prevailed.

4th. Committee moves to further amend said paragraph by striking the words ''and to provide further for such exemptions as may appear to the General Assembly to be reasonable, which shall not be less than one thousand dollars for a single person without dependent or dependents, and two thousand dollars for a married man or person haYing dependent or dependents receiving chief support from the taxpayer, and not less than four hundred dollars for each dependent," and substituting in lieu thereof the ~words ''and the law levying thf' same may contain exPmptions. ''

Mr. PacP moYed that the amendment be disagreed to.

The motion prevailed.

:207
By unanimous consent, action on Senate Resolution No. 6, known as the "Budget and Investigating Resolution,'' was deferred until tomorrow morning immediately after consideration of House Bill No. 30.
By unanimous consent, action on Senate Bill No. 3, known as the repeal of ''Tax Equalization Bill,'' was d('ferred until tomorrow morning immediately after consideration of Senate Resolution No. 3.
Mr. Phillips moved that the Senate do now adJOurn.
The motion prevailed.
The President declared the Senate adjourned until tomorrow morning at 10 o'clock A. M.

:~OS

,J O~H:\ AL OF THE ~EX ATE,

SENATE CHAMBER, ATLANTA, GA.
TuESDAY, DEcEMBER 4, 1923.

The Senate met pursuant to adjournment at 10 o'clock A. M. and was called to on1er by the Presic1ent.

Prayer was offered by the Chaplain.

Upon the call of the roll tlw following Senators answered to their names, to wit:

Adams, J. H. Arnow, Chas. S. Beauchamp, J. C. Boyd, B. W. Cason, Allison M. Chastain, J. B. Davis, John Camp Duke, Joseph B. Ficklen, Boyce, Sr. Garlick, Carroll B. Garrison, J. M. Gillis, James L. Gilstrap, E. W. Grantham, E. L.

Green. Dr. Thomas E. Hamby, R. E. A. Henderson, A. H., Jr. Horn, J. Luther Hullender, W. C. Johns, G. A. Johnson, Emmett F. Keith, G. J. Kennedy, Dr. W. B. Kennon, ,J. H. Lankford, G. W. Latimer, P. B. Little, W. R. Loftin, Frank

Mason, T. S. Miller, E. C. ~Ioore, Louis S. ~Iorgan, Henry C. Mundy, '\V. W. Pace, Stephen Parker, C. H. Phillips, John R. Redwine, C. D. Smith, G. C. whitaker, Arthur Mr. President

Mr.Johnson, Chairman of the Committee on .Journals, reported that the .Journal of yesterday's proceedings had been examined and found correct.

By unanimous consent, the reading of the Journal of yesterday's proceedings was dispensed with.

Mr. Mason asked unanimous consent that the following bill lw withdrawn from the Committee on Constitutional "\nwndmPnts, r<>ad the second time

TuESDAY, DECEMBER 4, 1923.

209

and recommitted to the Committee on Constitutional Amendments :

By Mr. Mason-
Senate Bill Ko. 5. A bill to amend Par. 1, Sec. 2 of Art. 7 of the Constitution of Georgia, so as to authorize the classification of property for taxation, and for other purposes.
The consent "as granted, the bill was withdrawn, read the second time and recommitted to the Committee on Constitutional Amendments.
Mr. Loftin asked unanimous consent that the fol. lowing bill be ~withdrawn from the Committee on
:F'inance, read the second time, and recommitted to the Committee on Finance:

By Mr. Loftin-
Senate Bill No. 8. A bill to create machinery for collection of cigarette and cigar tax, and for other
purposes.
The consent was granted, the bill was withdrawn, raed the second time and recommitted to the Committee on Finance.
Mr. Johns asked unanimous consent to postpone action on House Bill No. :10 until Thursday and the consent was granted.
lTnder the regular order of business, the following resolution was read again and taken up for considt>ration:

:no

JocRXAL oF THE SENATE,

By Mr. Pace-
Senate Resolution No. 6. A resolution proposing an amendment to Sec. 3, Art. 7 of the Constitution of Georgia, so as to provide for a Budget and Investigation Commission, and for other purposes.
Mr. Pace asked unanimous consent to withdraw the substitute to Senate Resolution No. 6, known as Budget and Investigating Resolution, and the consent was granted.

Mr. Phillips offered the following amendment:

AMENDMENT TO SENATE RESOLUTION

NO.6.

Mr. Phillips of the 18th moves to amend Senate

Resolution No. 6 by striking out all of Section One

(1) and inserting in lieu thereof the following, to be

known as Section One :

Section 1.


Be it enacted by the General Assem-

bly of Georgia, and it is hereby enacted by authority

of the same, That Section Seven (7) of Article

Three (3) of the Constitution of the State of Georgia

be and the same is hereby amended by adding

thereto a new paragraph, to be known as Paragraph

Twenty-five (25), which shall read as follows: "A

State Budget Commission, created by the General

Assembly under General Laws, shall be composed of

seven members, a majority of whom shall be mem-

,.

bers of the General Assembly. The Commission shall make up a budget to include appropriations for

each of the State departments and institutions, in-

:211
eluding special appropriationt:l aud all other appropriations, and present the same to the General Assembly for its consideration at each regular session in which 'A Gene1al Appropriation Bill' is to be enacted. It shall require two-thirds of those voting upon the question in each house, which two-thirds shall be a majority of the membership of such house, to increase any item in such budget report, or to add a new item to the same, or to pass any special appropriation bill not recommended by such Commission, but a majority vote of those voting upon the question in either house may decrease any item in such budget report or any special appropriatim1 bill, or may defeat the same.''
The amendment was adopted.
The report of the committee, which was favorable to the passage of the bill, was agreed to as amended.
Mr. Phillips asked unammous consent to table ~enate Resolution No. 6, and the consent was granted.
Mr. Davis asked unanimous consent to postpone action on ~enate Bill No. 3 until Thursday, and the consent \Yelt:l granted.
Mr. Kennon moved that the Se11ate do now adjourn until :3 o'clock P. M. today.
ThP motion prevailed.

:212

JouR~ AL oF THE SE~ ATE,

The President declared the Senate adjourned until :1 o'clock P. M.
AFTER~OO~ SESSION,
3 P.M.

The Senate reconnned at this hour and was called to order by the President.

Upon the call of the roll, the following Senators answered to their names :

Arnow, Chas. S.

Hamby, R. E. A.

Beauchamp, J. C.

Hullender. \V. C.

Boyd, B. W.

Johns, G. A.

Cason, Allison M.

Johnson, Emmett P.

Chastain, J. B.

Keith, G. J.

Duke, Joseph B.

Kennedy, Dr. W. B.

Ficklen, Boyce, Sr. Kennon, J. H.

Garlick, Carroll B. Lankford, G. W.

Garrison, J. M.

Latimer, P. B.

Gilstrap, E. W.

Little, W. R.

Grantham, E. L.

Loftin, Frank

Green, Dr. Thomas E. Mason, T. S.

Miller, E. C. )foorc, Louis S. Morgan, Henry C. ~fundy, W. W. Owens, W. B. Pace, Stephen Parker, C. H. Phillips, John R. Redwine, C. D. Stovall, J. Glenn :Mr. President

Upon motion of Mr. Pace, the Senate took a recess at 3:05 o'clock P. M., subject to the call of the chair.

The Senate reconvened at 3 :-!0 o'clock P. M. aiHl
was called to order by the President.

Mr. Redwine moved that the Senate do now ad-
JOUrn.

The motion prevailed.

The President declared the Senate adjourned until tomorrow morning at 10 o'clock~\. l\f.

WEDXESDAY, DECEMBER 5, 1923.

21:1

SENATE CHA::\fBER, ATI,ANTA, GA.
\VEDNESDAY, DECEMBER, 5, 1923.

The Senate met pursuant to adjournment at 10
o'clock A. M. and was called to order by the Presi-
dent.

Prayer was offered by the Chaplain.

Upon the call of the roll the following Senator:" answered to their names, to wit:

Adams, J. H.

Hamby, R. E. A.

Moore, Louis S.

Arnow, Chas. S.

Henderson, A. H., Jr. Morgan, Henry C.

Beauchamp, J. C.

Hodges, W. R.

Owens, W. B.

Boyd, B. W.

Horn, J. Luther

Pace, Stephen

Cason, Allison M. Johns, G. A.

Parker, C. H.

Chastain, J. B.

Keith, G. J.

Phillips, John R.

Coates, Howard E. Kennedy, Dr. W. B. Redwine, C. D.

Davis, John Camp Kennon, J. H.

Smith, G. C.

Duke, Joseph B.

King, E. R.

Smith, Fred A.

Ficklen, Boyce, Sr. Lankford, G. W.

Stovall, J. Glenn

Garlick, Carroll B. Latimer, P. B.

Spence, Dr. J. M.

Garrison, J. M.

Little, W. R.

Whitaker, Arthur

Gilstrap, E. W.

Loftin, Frank

Mr. President

Grantham, E. L.

Mason, T. S.

Green, Dr. Thomas E. Miller, E. C.

Mr. Johnson, Chairman of the Committee on Journals, reported that the Journal of Saturday's proceedings had been examined and found correct.

By unanimous consent, the reading of the Journal of yesterday's proceedings was dispensed with.

1\fr. Garlick, Vice-Chairman of thC' CommitteP on

214

.JOURXAI, OF THE SEXATE,

Constitutional Amendments, submitted the following report:

lllr. President:
Your Committee on Constitutional Amendments have had under consideration the following bill of the Senate, and haYe instructeJ me as vice-chairman to report the same back to the Senate with the recommendation that the same do pass:
Senate Bill No. 5. C. B. GARLICK, Vice-Chairman.
The following message was received from the House through Mr. Moore, the Clerk thereof:

Mr. PresidPnt:
The House insists upon ib amendments numbers 2, 3, and 4 to the following bill of the Senate, to wit:

By Mr. Lankford of tlw 15th-
Senate Bill Ko. :2. ""'\_ bill to amewl the Constitution so as to authorize the levy of a tax upon incomes.
The following message was receiYed from the House through Mr. Moore, the Clerk thereof:

Mr. President:
The House has passed by the requisite Constitu-
tional majorit~ the following bill of the House, to
wit:

'\TED~ESDAY, DECEMBEH 5, JB~;L

2.13

By Mr. Ennis of Baldwin-
House Bill No. 47. A bill to create a Department of Revenue for the State of Georgia, and for other purposes.
The following House bill was read tht> first time and referred to the committee:

By Mr. Ennis of Bald"'in-
House Bill No. 47. A bill to provide a Department of Revenue for Georgia, and for other purposes.

Referred to Committee on Finance.

"Gnller the regular order of business, the following hill was read the third time and put on its passage:

By Mr. Mason of 30thSenate Bill No. 5.

A BILL
To be entitled an Act to amend Paragraph One (1) Section Two (2) of Article Seven (7) of the Constitution of the State of Georgia so as to authorize the General Assembly to classify property for taxation and to adopt different rates and methods for different classes of property, and to segregate different classes of property for State and local taxation.

21G
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 Paragraph One (1) of Section Two (2) of Article Senn (7) of the Constitution of the State of Georgia be and the same is hereby amended by striking all of saiLl paragraph and inserting in lieu thereof as Paragraph One (1), Section Two (2) of Article SeYen (7) of said Constitution, the following words, to wit:
''All taxes shall be levied and collected under general laws for public purpoSl'S onl~. The General Assembly shall have power to classify property for taxation and to adopt different rates and methods for Lli:fferent classes of property, and to segregate classes of property for State and local taxation. All taxation shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax. Taxes may be levied ad valorem upon any given class of property without regard to the method used in le,ying taxes on any other class of property; provided, that when a classification has been fixed by the General .Assembly, it shall not be changed for a period of six years.''
Sec. 2. Be it further enacted by the authority aforesaid, That when said amendment shall be agreed to hy a two-thirds ,-ote of the members elected to each house it shall be entered upon the .Journal of each House with the "yeas" and "nays" thereon and published in one or more newspapers in each Congressional district in said State for two (2) months previous to the time for holding the next general election and shall, at tlw next general Pleetion, 1><' snhmittNI to thP JWople for ratifiea-

tion. All persons voting at said election in favor of accepting said prupostd amenument to the Constitution shall haw written or printed on their ballots the words: "For r'atification of amendment to Paragraph One (1), Section Two (2), Article Seven (7) of t~1e Constitution, authorizing the classification of property for taxation and the adoption of different rates and methods for different classes of property, and the segregation of different classes of property for State and local taxation;" and all persons opposed to the adoption of said amendment shall have written or printed on their ballots the "ords: ''Against ratification of amendment to Paragraph One (1), Section Two (2), .Article (7) of the Constitution authorizing the classification of propert~ for taxation and the adoption of different rates and methods for different classes of property for State and local taxation;" and if the majority of the electors qualified to vote for the members of the General.A.ssembly voting thereon shall vote for ratification thereof, when the returns shall be consolidated, as now required by law in elections for members of the General Assembly, and returns of said election shall be made to thE> Secretary of State, who shall certify the same to the Governor, it shall then he the tluty of the Governor to declare the result of said election, and in case said amendment is ratified b: a majority of those voting in said election, he shall issue a proclamation declaring said amenclnwnt adopted.
The report of the committee, which was favorahlP to the passage of the bill, was agreed to.

218

JouRXAL OF THE SExATE,

Mr. Mason movell that the bill lw tabled and the motion prevailed.

The following Senate bill was taken up for consideration, for tlw purpose of acting on the House amendments :

By Mr. Lankford-
Senate Bill No. 2. ~\ bill to amend the Constitution of Georgia so a~ to authorize the levy of a tax on Incomes.

Mr. Lankford mons that the Senate insist on its disagreement to the Honse amendments.
Mr. Kennon calletl for a division of the question.

Mr. Henderson moves that the Senate recede from its position on the House amendments.

L'nder the rules of the Senate, the motion to recede takes precedence over the motion to insist.

The amendments were read and taken up for consideration:
Committee moves to amend such paragraph by striking the word "net" and the words " (net incomes within the meaning of this Act shall be defined by the General Assembly)".
The amendment involving an amendment to the Constitution, the roll call was ordered and the vote was as follows:

\VEDXESDAY, DECEMBER 5, 1923.

219

Those voting in the affirmative were Messrs:

Chastain, J. B.

Kennon, J. H.

Henderson, A. H., Jr. Mason, T. S.

Keith, G. J.

Moore, Louis S.

Phillips, John R. Redwine, C. D.

Those voting in the negative were Messrs.:

Adams, J. H. Arnow, Chas. S. Beauchamp, J. C. Boyd, B. W. Cason, Allison M. Coates, Howard E. Davis, John Camp Duke, Joseph B. Ficklen, Boyce, Sr. Garlick, Carroll B. Garrison, J. M. Gillis, James L. Gilstrap, E. W.

Grantham, E. L. Green, Dr. Thomas K Hamby, R. E. A. Hodges, W. R. Horn, J. Luther Hullender, W. C. Johns, G. A. Kennedy, Dr. W. B. King, E. R. Lankford, G. W. Latimer, P. B. Little, W. R. Loftin, Frank

Miller, E. C. Morgan, Henry C. Owens, W. B. Pace, Stephen Parker, C. H. Smith, G. C. Smith, Ernest M. Smith, Fred A. Stovall, J. Glenn Spence, Dr. J. M. Whitaker, Arthur

Ayes, 8; nays, 37.

Those not voting were Messrs. :

Douglas, J. B.

Mundy, W. W.

Johnson, Emmett F. McLeod, A. N.

Passmore, L. D. Mr. President

On the passage of the amendment the ayes were 8, nays 37.
The amendment having failed to receive the necessary constitutional two-thirds majority was lost.
3rd. Committee moves to farther amend said paragraph by striking from said section the following words: ''Provided that provision shall be made in the law for levying such taxes for crediting the same with the amount of ad valorem taxes paid to the State during the year for which such incomes are taxed.''

220

JOURNAL OF THE SENATE,

The amendment involving an amendment to the Constitution, the roll call was ordered and the vote was as follows :

Those voting m the affirmative were Messrs:

Arnow, Chas. S.

Hamby, R. E. A.

Little, W. R.

Chastain, J. B.

Henderson, A. H., Jr. Mason, T. S.

Ficklen, Boyce, Sr. Keith, G. J.

Moore, Louis S.

Green, Dr. Thomas E. Kennon, J. H.

Phillips, John R.

Those voting in the negative were Messrs:

Adams, J. H. Beauchamp, J. C. Boyd, B. W. Cason, Allison M. Coates, Howard E. Davis, John Camp Duke, Joseph B. Garlick, Carroll B. Garrison, J. M. Gillis, James L. Gilstrap, E. W.

Grantham, E. L.

Morgan, Henry C.

Hodges, W. R.

Owens, W. B.

Horn, J. Luther

Pace, Stephen

Hullender, W. C.

Parker, C. H.

Johns, G. A.

Redwine, C. D.

Kennedy, Dr. W. B. . Smith, G. C.

King, E. R.

Smith, Ernest M.

Lankford, G. W.

Smith, Fred A.

Latimer, P. B.

Stovall, J. Glenn

Loftin, Frank

Spence, Dr. J. M.

Miller, E. C.

Whitaker, Arthur

Those not Yoting were Messrs. :

Douglas, J. B.

Mundy, W. W.

Johnson, Emmett F. McLeod, A. N.

Passmore, L. D. Mr. President

Ayes, 12 ; nays, :~3.

On the passage of the amendment the ayes were 12, nays 33.

The amendment having failed to receive the necessary constitutional two-thirds majority was lost.

Mr. Henderson asked unanimous consent to withdraw his motion that the Senate recede from its position on the following amendment:

4th. Committee moves to further amend said paragraph by striking the words ''and to provide

WEDNESDAY, DECEMBER 5, 1923.

221

further for such exemptions as may appear to the General Assembly to be reasonable, which shall not be less than one thousand dollars for a single per~ son without dependent or dependents, and two thou~ sand dollars for a married man or person having de~ pendent or dependents receiving chief support from the taxpayer, and not less than four hundred dollars for each dependent,'' and substituting in lieu thereof the words ''and the law levying the same may contain exemptions.''
The consent was granted.
The motion of Mr. Lankford that the Senate insist on its position prevailed.
Mr. Kennon moved that the Senate request a conference committee of three members from each house.
The motion prevailed.
Mr. Phillips asked unanimous :consent to take Senate Resolution No. 6, known as the Budget and Investigating Resolution, from the table and place it on the calendar.
The consent was granted.
The following resolution was taken up for consideration:

By Mr. Pace-
Senate Resolution No. 6. A resolution to amend Sec. 3, Article 7, of the Constitution of Georgia, RO

222

J OURKAL OF THE SENATE,

as to provide for a Budget and Investigating Commission, and for other purposes.
The resolution was read the third time December 4 and spread on the Journal of the Senate.

The resolution was read again and put on its passage.

Mr. Phillips asked unanimous consent to table the resolution.

Mr. Hodges objected.

Mr. Phillips moved that the resolution be tabled.

The motion prevailed.

The following message was received from His Excellency, tho Governor, through his secretary, Mr. Twitty:

Mr. President:
I am directed by His Excellency, the Governor, to deliver to tho Senate a communication in writing, to which he respectfully invites your attention.
The follo"~ing nwssage from His Excellency, the Governor, was read to tho Senate:

To the General Assetnbly:

1. SCHOCH~ BOOKS.
I respectfully call your attention to conditious which seem to r('qlllrP action at _vour hancls.

\YED~EHDAY, DECEMBER 5, 192i~.

223

Article 2, Section 21, of the Georg-ia School Code provides that the School Book Commission shall, prior to January 1st, 1924, adopt school books for a period of five years and provide for a contract for furnishing the books so specified.

Article 2, Section 32, provides that :
''The said School Book Commission shall stipulate in the contract. for the supplying of any book or books, as herein provided, that the contractor or contractors shall take up the school books now in use in this State and receive the same in exchange for new books at a price not less than fifty per cent of the contract price.''
Pursuant to the terms of Section 21, the School Book Commission has advertised for bids, opened the same and found that the bidders refuse to offer books under the terms of the law. They insist that the provision of Section 32 requiring an exchange at a price not less than 50)1c of the contract is prohibitive and that under present conditions it is impossible to furnish school books un(ler such terms.
Faced with such conditions the School Book Commission has no alternative except to call upon the Legislature for direction in the prPmit:~es anJ the Commission dirPcts me to submit the matter to the General Assembly for its consideration.
I am advised that the Superintendent of Schooh; Ballard has pnpared a bill to meet the situation. I Parnl:'stly request proper consideration of this hill alHl urge that tht> General Assembly give di-

224

JouRXAL oF THE SEKATE,

rection to the School Book Commission as requested. I shall be particularly pleased if such legislation shall also provide at least the foundation for a system furnishing free school books.

2. TAX REFORM.
I desire to take this occasion to express my cordial appreciation, both personally and officially, of the highly creditable spirit manifested by members of the General Assembly in approaching the solution of the difficult problems incident to a reformation of the fundamental tax laws of the State. You will permit me to remind you of tlw other items recommended by the Tax Commission-the classified property tax, the Budget Commission, the State au(litor and the enforcement machinery. All these I deem essential to a well rounded, scientific tax system. Certainly these items have the universal endorsement of the thoughtful business men of the State. They have been under consideration by the members of the General Assembly for months and they could and should he enacted into law without further delay.
The Ellis bill to enact a statutory income tax also has my appronll. In view of the fact that the principle involved has already been debated at great length and approved by both branches, it should be placed on passage within a minimum of time.
I again express appreciation of the fine spirit of tlw General ~\sRembl~~. If continued for a few <'lays

longer abiding relief to the people and constructive service to the State will be accomplished.

December 4, 192:-3.

CLIFFORD \VALKER,
Governor.

The President appointed as a conference committee on the part of the Senate to act with the House Committee on Senate Bill No. 2, the following:
The Senator from the 23rd, Mr. Smith.
The Senator from the 35th, Mr. Smith.
The Senator from the 45th, Mr. Smith.

Mr. Mason asked unanimous consent to print onf' hundred copies of House Bill No. 47, known as the Revenue Bill, and the consent was granted.

Mr. Phillips moved that the Senate do now adjourn until 3 o'clock today.

The motion prevailed.
The President declared the Senate adjourned until :1 o'clock P. M. today.

AFTERXOOX SESSION",
3 P.M.
The Senate reconvened at this hour ancl ~was called to order by the President.

226

JueRXAL OF THE SEXATE,

Fpon the call of tht roll the following Senators m1swered to their names, to wit:

Adams, J. H. Arnow, Chas. S. Beauchamp, J. C. Boyd, B. W. Cason, Allison )1. Chastain, J. B. Coates, Howard E. Duke, Joseph B. Ficklen, Boyce, Sr. Garlick, Carroll B. Garrison, J. M. Gillis, James L. Gilstrap, E. W. Grantham, E. L. Hamby, R. E. A.

Henderson, A. H .. Jr. ~filler, E. C.

Hodges, W. R.

~foore, Louis S.

Horn, J. Luther

~[organ, Henry ('.

Hullender, W. C.

)fumly, W. W.

Johns, G. A.

()"ens, \V. B.

Johnson, Emmett P. Pnrker, C. H.

Keith, G. J.

Phillips, John ll.

Kennedy, Dr. W. B. Redwine, C. D.

Kennon, J. H.

Smith, G. C.

King, E. R.

Smith, Ernest .M.

Lankford, G. W.

Smith, Fred A.

Latimer, P. B.

Stovall, J. Glenn

Little, W. R.

)[r. President

Loftin, Frank

)fasou, T. S.

epon motion of Mr. Mason, the Senate took a recess at 3 :03 P. M., subject to the call of the chair.

The Senate reconvened at 3 :35 o'clock P . .M:. and was called to order by the President.

The following message was received from tlw Honse through Mr. Moore, the Clerk thereof:

Mr. President:
The House has passed as amended by the requisite Constitutional majority the following bill of the SPuate, to wit:

By Mr. Pace of the 13th-
Senate Bill No. 9. ..ct bill to create and establish
the Department of .A.urlits and Accounts.

The following message was receiYed from the House through Mr. Moore, the Clerk thereof:

"\VEDXESDAY, DECE?>IBER 5, 1923.

227

Mr. President:
The House insists upon its position on the following hill of the Senate, to wit:

By l\Ir. Lankford of the 15th-
Senate Bill No. 2. A bill to amend the Constitution so as to authorize the levy of a tax upon incomes.

The Speaker appoints as a conference committee on the part of the House on the above bill the following members of the House, to \Yit:
Messrs. Ellis of Tift,
Harris of Jefferson,
Covington of Colquitt.

The Senate took a recess at 3:40 o'clock P.M., suhject to the call of the chair.
The Senate reconvened at 4:15 o'clock P. M. and was called to order by the President.

The following Senate bill was taken up for consideration for the purpose of acting on the House amendments:
B~ Mr. Pace-
Senate Bill No. 9. A bill to create and establish a Department of Audits and Accounts, anrl for other purposes.
The following House anwnrlmlmts werf' rea(l awl takf'n up for consideration:

228

J OVRXAL OF THE SENATE,

Moves to amend Section :2 of Senate Bill No. 9 by striking from the fourth line thereof the words ''five thousand dollars,'' and substituting therefor the words ''four thousand dollars.''

Mr. Pace moved that the Senate concur m thP amendment.
The motion prevailed and the amendment was concurred in.

Amend Senate Bill No. 7 as follows: By adding to Sec. 3 a subparagraph to be known as subparagraph (d) to read as follows: ''The chief examiner and assistant examiner shall also be paid their actual traveling expenses while actually engaged in the performance of their official duties, to be proven by their sworn itemized statement and approved b~r the Governor."
Mr. Pace moved that the Senate concur m the amendment.

The motion prevailed and the amendment was concurred in.
~\mend by striking from subsections (a) and (b) of section 3 the words ''three thousand'' and substituting therefor the words "twenty-four hundred dollars.''

Mr. Pace moved that the Senate concur m the amendment.

WimxEsDAY, DECEMBER 5, 1923.

229

rrhe motion prevailed and the amendment was concurred in.

Mr. Smith of the 45th, chairman of the conference committee on the part of the Senate, submitted the following report:

Mr. President:

The conference committee on the part of the Sen-

ate and the House on the amendments of the House

to Senate Bill No. 2, known as the Lankford bill,

begs leave to report that the committee has failed to

agree.

F. A. SMITH,

c. G.

SMITH,

E. M. SMITH,

On the Part of the Senate.

RoBT. C. ELLis,

W. A. CoVINGTON,

RoY V. HARRis,

On the Part of the House.

Mr. Lankford asked unanimous consent that the conference committee be discharged and a new one appointed.

The consent was granted.

The President appointed as a conference committee on the part of the Senate the following Senators to act with the House committee on Senate Bill No.2:
The Senator from the 11th, Mr. King.

:2:lu

JOL'HX.\L OF THE SEXATE,

Tlw Senator from the 15th, ~Jr. Lankford. The Senator from the 20th, Mr. Hodges.

The following message was received from th<> House through Mr. Moore, the Clerk thereof:

Mr. Presidr:nt:
The Speaker has appointed as a new conference committee on the part of the House on Senate Bill No. 2 the following members of the House, to wit:
Messrs W. R. Jones of Meriwether,
Culpepper of Fayette,
Mann of Glynn.

Upon motion, the Senate took a recess at 4:30 o'clock P. M., subject to the call of the chair.

The Senate reconvened at 4:55 and was called to order by the President.
Mr. Lankford moved that the Senate do now nd.JOurn.
The motion prevailed.
The President declared the Senate adjourned until tomorrow morning at 10 o'clock A. M.

THL'llSDAY, DECE.:'.IBEH (i, 1S2~i.

231

SENATE CHAMBER, ATLANTA, GA.

THURSDAY, DECEMBER 6, 1923.

The Senate met pursuant to adjournment at 10 o'clock A. M. and 'was called to order by the President.
Prayer was offered by the Chaplain.

Upon the call of the roll the following Senators answered to their names :

Adams, J. H.

Henderson, A. H., Jr. Morgan, Henry C.

\rnow, Chas. S.

Hodges, W. R.

Mundy, W. W.

Beauchamp, J. C.

Hullender, W. C.

McLeod, A. N.

Boyd, B. W.

Johns, G. A.

Owens, W. B.

Cason, Allison M. Johnson, Emmett F. Pace, Stephen

Chastain, J. B.

Keith, G. J.

Parker, C. H.

Coates, Howard F. Kennedy, Dr. W. B. Phillips, John R.

Davis, John Camp Kennon, J. H.

Redwine, C. D.

Duke, Joseph B.

King, E. R.

Smith, G. C.

Ficklen, Boyce, Sr. Lankford, G. W.

Smith, Ernest M.

Garlick, Carroll B. Latimer, P. B.

Smith, Fred A.

Garrison, J. M.

Little, W. R.

Stovall, J. Glenn

Gillis, James L.

Loftin, Frank

Spence, Dr. J. M.

Grantham, E. L.

Mason, T. S.

Whitaker, Arthur

Green, Dr. Thomas E. Miller, E. C.

Mr. President

Hamby, R. E. A.

Moore, Louis S.

Mr. Johnson, Chairman of the Committee on Journals, reported that the Journal of yesterday's proceedings had been examined and found correct.

By unanimous consent, the reading of the Journal of yesterday's proceedings was dispensed with.

Mr. Mason of 30th district, Chairman of the Committee .on Finance, submitted the following report:

~32

JoCH:\AL OF THE SEXATE,

Mr. President:

Your Committee on Finance have had under consideration the following bill of the House of Representatives and have instructed me as chairm:m to rl'port the same back to the Senate ":ith the recommPndation that the same do pass:

House Bill No. 47.

MAsox, Chairman.

The following House bill, favorably reported, was read the second time :

By Mr. Ennis of Baldwin-
House Bill No. 47. A bill to create a Department of Revenue for Georgia, and for other purposes.

Mr. Johns asked unanimous consent that action on House Bill No. 30, knmm as the repeal of the tax equalization bill, and Senate Bill No. 3, known as the repeal of the tax equalization bill, be deferred until tomorrow . morning, December 7th, 1923, at 11 o'clock.

The consent was granted.

l'"pon motion of Mr. Pace, the Senate took a recess at 10 :20 o'clock A. M., subject to the call of the chair.

The Senate reconvened at 12 :03 o'clock P. M. and was called to order by the President.

Mr. Lankford moved that the Senate adjourn until 3 o'clock P. M. today.

'rHuRsDAY, DEcEMBER 6, 1923.

233

The motion prevailed.

The President declared the Senate adjourned until 3 o'clock P. M. today.
AFTERNOON SESSION,
3 P.M.

The Senate reconvened at this hour and was called to order by the President.

Upon the call of the roll, the following Senators answered to their names:

Adams, J. H.

Hamby, R. E. A. Moore, Louis S.

Arnow, Chas. S.

Henderson, A. H., Jr. Morgan, Henry C.

Beauchamp, J. C. Hodges, W. R.

Mundy, W. W.

Boyd, B. W.

Hullender, W. C.

McLeod, A. N.

Cason, Allison M. Johns, G. A.

Pace, Stephen

Chastain, J. B.

Keith, G. J.

Parker, C. H.

Duke, Joseph B.

Kennon, J. H.

Redwine, C. D.

Ficklen, Boyce, Sr. Latimer, P. B.

Smith, G. C.

Garrison, J. M.

Little, W. R.

Smith, Ernest .M.

Gillis, James L.

Loftin, Frank

Smith, Fred A.

Grantham, E. L.

Mason, T. S.

Mr. President

Green, Dr. Thomas E. Miller, E. C.

Mr. Carswell rose to a point of personal privilege.

Mr. Smith of the 35th moved that the Senate give a rising vote of confidence in the President.

The vote was unanimous and the motion prevailed.

Upon motion of Mr. Pace, the Senate took a recess at 3 :10 P. M., subject to the call of the chair.
The Senate reconvened at 4:45 P. M. and was called to order by the President.

234

JouRXAL o:F THE SENATE,

The conference committee on Senate Bill No. ~ submitted the following report through Mr. Lankford, the chairman of the committee on the part of the Senate:

Mr. President:
The conference committee on Senate Bill No. 2 beg leave to report as follows: "We fail to agree and ask to be discharged.''
LANKFORD of 15th, MooRE of 11th, HoDGEs of 20th.

The following message was received from the House through Mr. Moore, the Clerk thereof:

Mr. President: The Speaker appoints as a new conference commit-
tee on the part of the House on Senate Bill No. 2 the following members of the House, to wit:
Messrs. Culpepper of Fayette, Fleming of Hancock, Burt of Dougherty.

Mr. Kennon moyecl that the couference committeP on the part of the Senate be discharged and a new one appointed.

The motion prevailed.

The President appointed as a conference committee on the part of the Senate to Act with the Howw committee on Senate Bill No. ~ the following:

THl!RSDAY, DECEMBER 6, 1923.

235

The Senator from the 3d, Mr. Parker. The Senator from the 5th, Mr. Morgan. The Senator from the 28th, Mr. Duke.

Mr. Pace moved that the Senate do now adjourn until 9 o'clock A. M. tomorrow.

The motion prevailed.

The President declared the Senate adjourned until 9 o'clock A. M. tomorrow.

236

,JOURK AJ_, OF THE SEN ATE,

SENATE CHAMBER, ATLANTA, GA.
FRIDAY, DECEMBER 7, 1923.

The Senate met pursuant to adjournment at 9 o'clock A. M. this morning and "as called to order by the President.

Prayer was offered by the Hon. Boyce Ficklen, Sr., the Senator from tlw 50th District.

Upon the call of the roll, the following Senators answered to their names :

Adams, J. H.

Hodges, W. R.

Arnow, Chas. S.

Horn, J. Luther

Beauchamp, J. C.

Hullender, W. C.

Boyd, B. W.

Johns, G. A.

Cason, Allison M.

Johnson, Emmett F.

Chastain, J. B.

Keith, G. J.

Coates, Howard E. Kennedy, Dr. W. B.

Davis, John Camp Kennon, J. H.

Duke, Joseph B.

King, E. R.

Ficklen, Boyce, Sr. Lankford, G. W.

Garlick, Carroll B. Latimer, P. B.

Gillis, James L.

Little, W. R.

Grantham, E. L.

Loftin, Frank

Green, Dr. Thomas E. Mason, T. S.

Hamby, R. E. A.

Miller, E. C.

Henderson, A. H., Jr. Moore, Louis S.

Morgan, Henry C. Mundy, W. W. McLeod, A. l'\.
Owens, 'V. B.
Pace, Steph<>n Parker, C. H. Phillips, John R. Redwine, C. D. SmLh, G. C. Smith, Ernest M. Smith, Fred A. Stovall, J. Glenn Spenee, Dr. J. M. Whitaker, Arthur Mr. President

Mr. Johnson, Chairman of the Committee on Journals, reported that the ,Journal of yesterday's proceedings had been examined and found correct.

By unanimous consent the reading of the Journal of yesterday's procePdings was dispensed with.

I<'HIDA y' DECEMBER 7' 1~2::.

237

The following House bill was n<Hl the third time and put on its passage:

By Mr. Ennis of Baldwin-
House Bill No. 47. A bill to create a Department of Revenue for the State of Georgia, and for other purposes.

Mr. Grantham offered the following amendment:
Moves to amend by striking the word county in the 3d line of Section Two and inserting in lieu thereof the words Congressional District.

The amendment was adopted.

Mr. Hodges offered the following amendment:

Moves to amend House Bill No. 47, Section Two, line eleven, by striking the figures "twenty-five" 'vherever they appear and inserting in lieu thereof the figures ''fifteen."

The amendment was adopted.

Mr. Grantham offered the following amendment:
Moves to amend Section One in the ninth line of the engrossed bill by inserting after the word Governor and before the word for the following words: ender the provisions of Section 13 of the Act.

This amendment was adopted.

Mr. Mundy offered the following amendment:

238

JouR~AL OF THE SENATE,

Moves to amend Sec. 2, by striking all of said Sec. 2 after the words ''tax laws of this State'' in line 10 and inserting in lieu thereof the following: All delinquent tax payers shall be subject to a penalty of 15% for non-payment of said taxes. All special or occupation taxes shall be deemed delinquent after 30 days from the expiration of the quarter in which they are payable. None of the provisions of this Act shall apply to ad valorem taxes or those required by law to be returned to the Tax Receiver and entered on the tax digest.

This amendment was adopted.

Mr. Kennedy offered the following amendment:
Moves to amend by adding an additional section to he numbered accordingly to an Act to create a Department of Revenue for the State of Georgia to read as follows:
Be it enacted by authority aforesaid, That the Commissioner of ReYenue shall be required to furnish the Tax Collectors of each county with a list of the special taxes and require that said Tax Collectors post same in some conspicuous place in courthouse and have same published in the county paper for at least one month.
This amendment was adopted.

Mr. Mundy offered the following amendment:

Moves to amend Sec. 1 by adding thereto after the word "supplies" in line 7 the following:

FRID.\Y, DECEMBER 7, 1U:2:L
''Provided, said Commissioner of Hevenue may h( removed by the Governor at any time for inefficiency, incompetency or failure to faithfully discharge the duties of the office; provided, further, the Commissioner of Revenue may discharge any deputy for inefficiency or failure to faithfully discharge the duties of such deputy."
This amendment \\as adopted.
Mr. Lankford offered the following amen<lment:
Moyes to amend House Bill No. 47 by striking Section 13 and adding in lieu thereof the following:
Section 13. Be it further enacted by the authorit~ aforesaid, That as long as the office of State Tax Commissioner shall continue, that official shall he ex-officio Commissioner of Hevenue and required to discharge the duties of such office without additional compensation to that now received by him.
Sec. 14. 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.
This amendment was adopted.
Mr. Johns moved that the Senate reconsider its action in adopting the amendment.
The hour of 11 o'clock A. M. laving arrived, Mr. .Johns asked unanimous consent that consideration on the special order of today, House Bill Ko. 30 and Senate Bill Xo. 3, known as the repeal of the tax

~40

.Jot'H:\.\L OF THE SE~ATE,

equalization law, be deferred until Tuesday morning, Dec. 11, 1923, at 11 o'clock A. M.
The consent was granted.

On the motion to reconsider Mr. Johns called for the ayes and nays and the call was sustained.

The call of the roll was ordered, and the vote was as follows:

Those voting in the affirmative were Messrs :

Arnow, Chas. S.

Hullender, W. C.

Beauchamp, J. C.

Johns, G. A.

Boyd, B. W.

Johnson, Emmett F.

Duke, Joseph B.

Kennon, J. H.

Gillis, James L.

Little, W. R.

Hamby, R. E. A. Mason, T. S.

Henderson, A. H., Jr. Miller, E. C.

IIorn, J. Luther

Moore, Louis S.

Mundy, W. W. Owens, \V. B. Phillips, John R. Smith, Fred A. Spence, Dr..J. M. whitaker, Arthur

Those Yoting in the negatiYe were Messrs.:

Adams, .T. H. Cason, Allison M. Chastain, J. B. Davis, John Camp Ficklen, Boyce, Sr. Garlick, Carroll B. Grantham, E. L. Hodges, W. R.

Keith, G. J. Kennedy, Dr. W. B. King, E. R. Lankford, G. W. Latimer, P. B. Loftin, Frank Morgan Henry C. McLeod, A. N.

Pace, Stephen Parker, C. H. Redwine, C. D. Smith, G. C. Smith, Ernest M. Stovall, J. Glenn

Those not voting were Messrs. :

Coates, Howard E. Douglas, J. B. Garrison, J. M.

Gilstrap, E. W.

Passmore, L. D.

Green, Dr. Thomas E. Mr. President

Ayes 22, nays 23.

On the motion to reconsider the ayes were 22, the nays 23, and the motion was lost.

FRIDAY, DECEMBER 7, 1923.

241

The report of the committee, which was favorable to the passage of the bill, was agreed to as amended.

On the passage of the bill, the ayes were 38, the nays 1.
The bill having received tht> requisite constitutional majority was passed.

The following privilege resolution "as read and adopted:

By Mr. Moore-
Resolved, That the privileges of the floor be extended to Hon. Thos. J. Appleyard, ex-secretary of the Florida State Senate, and at present Florida State Superintendent of Printing.

The following message was received from the House through Mr. Moore, the Clerk thereof:

Mr. President:
The House has passed by the requisite constitutional majority the following resolution of the House, to wit:

By Mr. Perkins of Habersham and others-
House Resolution No. 28. .\ resolution that the State Librarian be instructed to supply the ordinary of Habersham County with copies of the Georgia and Court of Appeals Reports.

Upon motion of Mr. Pace, the Senate took a re-

242

.JtrCJC\.\L OF THE SEXATE,

cess at 11 :20 o 'cloek .\. M., subject to the call of the chair.

The Senate reconYened at 12:25 P. M. and was
called to order by tlw President.

The following Honse r<>solution was read and adopted:

By Mr. Perkins of Habersham and others-
House Resolution Ko. 28. A resolution that the State Librarian be instructed to supply to ordinary of Habersham Count~' certain books.

The following message was receiYed from the House through Mr. Moore, the Clerk thereof:

Jlr. President:
The House clisagrePs to the Senate amendments
to tlw following bill of tlw House, to wit:

By Mr. Ennis of Baldwin-
House Bill Ko. 47. .\ bill to create a Department of ReYenues, and for other purposes.

Mr. Duke, chairman of the conference committee on the part of the Senate, submitted the following report on Senate Bill Xo. ~. known as the income tax bill:
Mr. President:
The eonference eomu1 itt('<' Xo. :~ on Seuait' Bill No. ~. known as tlw Lankford Income Tax Bill, beg

leave to submit thG following report and recommend its adoption:
1st. That the Senate accepts House amendment No. 2 to said Senate bill, being the amell(lment striking the wor(l "net" from said bill.
2nd. That the Senate concurs in House ~\mend ment No. 3 to said Senate Bill, being the amendment which strikes the allowance of credits of State ad ,alorem taxes on income taxes.
3rd. That the House recedes from its amendment 1\o. 4 being the amendment which strihs exemptions.
4th. That said Senate Bill Ko. 2 be amended by striking the words ''three mills'' wherever the same occur in sai(l bill and inserting in lieu thereof the words ''two mills. ''
Respectfully submitted, DLTKE, of 28th District, ~foRGAX, of 5th District, PARKER, of 3rd District, On the part of the Senate. CrLPEPPER, of Fayette, THo:;. F. FLEMING, of Hancock, BuRT, of Dougherty, On the part of the House.
Mr. Phillips moved that the Senate adopt the report of the Conference Committee.
Mr. Parker called for a division of the question.
The following sections of the report ,,pre read and 1aken up for consideration:

244

JouRxAL oF THE SENATE,

1st. That the Senate accept House Amendment No. 2 to said Senate Bill being the amendment striking the word ''net'' from said bill.

The section involving an amendment to the Constitution. A roll call was ordered and the vote was as follows:

Those voting in the affirmative were Messrs.:

Adams, J. H. Arnow, Chas. S. Boyd, B. W. Duke, Joseph B. Grantham, E. L. Hamby, R. E. A. Henderson, A. H., Jr.

Horn, J. Luther Hullender, W. C. Johns, G. A. Keith, G. J. Kennedy, Dr. W. B. Kennon, J. H. Little, W. R.

Mason, T. S. Moore. Louis S. Morgan, Henry C. Owens, W. B. Parker, C. H. Phillips, John R. Whitaker, Arthur

Those voting in the negative were Messrs. :

Beauchamp, J. C. Cason, Allison M. Chastain, J. B. Davis, John Camp Ficklen, Boyce, Sr. Garlick, Carroll B. Gillis, James L.

Hodges, W. R. Johnson, Emmett F. King, E. R.
Lankford, G. ,V.
Latimer, P. B. Loftin, Frank Miller, E. C.

Mundy, W. W. Redwine, C. D. Smith, G. C. Smith, Ernest :M. Smith, Fred A. Spence, Dr. J. M.

Those not voting were Messrs :

Coates, Howard E. Douglas, J. B. Garrison, J. M. Gilstrap, E. W.

Green, Dr. Thomas E. Stovall, J. Glenn

McLeod, A. N.

Mr. President

Pace, Stephen

Passmore, L. D.

Ayes 21, nays 20.

On the motion to agree to the section the ayes were 21, nays 20, and the section having failed to receive the requisite constitutional two-thirds majority, was lost.

FRIDAY, DECEMBER 7, 192:-t

245

2nd. That the Senate concur in House Amendment No. 3 to said Senate Bill, being the amendment which strikes the allowance of credits of State ad valorem taxes or income taxes.

This section involving an amendment to the Constitution, the roll call was ordered and the vote was as follows:

Those voting in the affirmative were Messrs. :

Arnow, Chas. S.

Johnson, Emmett F.

Chastain, J. B.

Keith, G. J.

Duke, Joseph B.

Kennon, J. H.

Hamby, R. E. A. Little, W. R.

Henderson, A. H., Jr. Loftin, Frank

Horn, J. Luther

Mason, T. S.

Johns, G. A.

Moore, Louis S.

Morgan, Henry C. Mundy, W. W. Owens, W. B. Parker, C. H. Phillips, John R. Stovall, J. Glenn Whitaker, Arthur

Those voting in the negative were Messrs.:

Adams, J. H. Beauchamp, J. C. Boyd, B. W. Cason, Allison M. Davis, John Camp Ficklen, Boyce, Sr. Garlick, Carroll B.

Gillis, James L. Grantham, E. L. Hodges, W. R. Hullender, W. C. Kennedy, Dr. W. B. King, E. R. r~ankford, G. W.

Latimer, P. B. Miller, E. C. Redwine, C. D. Smith, G. C. Smith, Ernest :M. Smith, Fred A. Spence, Dr. J. M.

'l'hose not voting were Messrs :

Coates, Howard E. Douglas, J. B. Garrison, J. M.

Gilstrap, E. W.

Pace, Stephen

Green, Dr. Thomas E. Passmore, L. D.

McLeod, A. N.

Mr. President

Ayes 21, nays 21.

On the adoption of the section, the ayes were 21, nays 21, and the section having failed to receive the requisite constitutional two-thirds majority, was lost.

246

,] OURKAL 0}' TilE SENATE,

3rd. That the House recede from its Amendment No. 4, being the amendment \vhi,lt strikes exemptions.

This section was adopted.
4th. That said Senate Bill 1\o. 2 be amended by striking the words "three mills" wherever the same occur in said bill and insert in lieu thereof the words "two mills."

This section inYolYing an amendment to the Constitution, the roll call was ordered and the vote was as follows:

Those voting in the affirmative were Messrs.:

Adams, J. H. Beauchamp, J. C. Chastain, J. B.

Gillis, James L. Little, W. R. Stoya!J, J. Glenn

Spence, Dr. J. :M. \Vhitaker, Arthur

Those voting in the negative were Messrs.:

Arnow, Chas. S.

Horn, J. Luther

Boyd, B. W.

Hullender, \V. C.

Cason, Allison M. Johns, G. A.

Davis, John Camp Johnson, Emmett F.

Duke, Joseph B.

Keith, G. J.

Ficklen, Boyce, Sr. Kennedy, Dr. W. B.

Garliek, Carroll B. Kennon, J. H.

Grantham, E. L.

King, E. R.

Hamby. R. J<;. A.

Lankford, G. \V.

Henderson, A. H., .Jr. Latimer, P. B.

Hodges, W. R.

Loftin, Frank

Mason, T. S. Miller, E. C. :Morgan, Henry C. 1fundy, W. W. Owens, W. B. Parker, C. H. Phillips, John H. Redwine, C. D. Smith, G. C. Smith, Ernest 11. Smith, Fred A.

Those not voting were Messrs :

Coates, Howard E. Douglas, J. B. Garrison, J. :M.

Gilstrap, E. W.

Pace, Stephen

Green, Dr. Thomas E. Pa~smore, L. D.

Moore, Louis S.

:M:r. Presiiknt

McLt>or1, A. N.

FRIDAY, DECEMBER 7, 1923.

247

Ayes 8, nays 33.
On the adoption of the section, the ayes were 8, nays 33 and the section having failed to receive the requisite constitutional two-thirds majority, was lost.
The hour of adjour11ment having arrived, the President declared the Senate adjourned until 10 o'clock A. M., tomorrow morning.

248

JOURNAL OF THE SEN ATE,

SENATE CHAMBER, ATLANTA, GA.
SATURDAY, DECEMBER 8, 1923.
The Senate met pursuant to adjournment at 10 o'clock A. M., and was called to order by the President Pro Tern., Hon. J as. L. Gillis.
Prayer was offered by Hon. A. H. Henderson, Jr., the Senator from the 32nd District.
By unanimous consent, the call of the roll was dispensed with.
Mr. Johnson, Chairman of the Committee on Journals, reported that the Journal of yesterday's proceedings had been read and found correct.
By unanimous consent the reading of the journal of yesterday's proceedings was dispensed with.
Mr. Smith, of the 35th, moved that the Senate do now adjourn untilll o'clock A. M., Monday, December 10, 1923.
The motion prevailed.
The President declared the Senate adjourned until Monday, December 10, 1923, at 11 o'clock A. M.

Mol'IDAY, DEcEMBER 10, 1923.

249

SENATE CHAMBER, ATLANTA, GA.

MoNDAY, DEcEMBER 10, 1923.

The Senate met pursuant to adjournment at 11 o'clock A. M., and was called to order by the President Pro Tem., the Hon. J as. L. Gillis.
Prayer was offered by the Chaplain.

Upon the call of the roll the following Senators answered to their names :

Adams, J. H.

Hullender, W. C.

Arnow, Chas. S.

Johnson, Emmett F.

Beauchamp, J. C.

Keith, G. J.

Boyd, B. W.

Kennon, J. H.

Chastain, J. B.

King, E. R.

Davis, John Camp Lankford, G. W.

Ficklen, Boyce, Sr. Latimer, P. B.

Garlick, Carroll B. Little, W. R.

Gillis, James L.

Loftin, Frank

Grantham, E. L.

Mason, T. S.

Green, Dr. Thomas E. Miller, E. C.

Hamby, R. E. A. Moore, Louis S.

Morgan, Henrv C. Mundy, W. W. McLeod, A. N. Owens, W. B. Parker, C. H. Phillips, John R. Redwine, C. D. Smith, Ernest M. Stovall, J. Glenn Whitaker, Arthur Mr. President

Mr. Johnson, Chairman of the Committee on Journals, reported that the Journal of the previous day's proceedings had been read and found correct.

By unanimous consent the reading of the Journal of the previous day's proceedings was dispensed with.

The following message was received from the House through Mr. :MoorE., the Clerk thereof:

:!50

JouRNAL o.F THE SENATE,

M1. President:
The House has read and adopted the following resolution of the Senate, to wit:

By Mr. Garlick of the 17th-
Senate Resolution No. 49. ~\ resolution to request Congress to remove the stigma of dismissal from certain officers of the Confederate Navy.

Mr. Adams moved to reconsider the action of the Senate in refusing to adopt the following item in the report of the Conference Committee on Senate Bill No. 2, known as the Income Tax:
1st. That the Senate accept House Amendment No. 2 to said Senate Bill, being the amendment striking the word ''net'' from said bill.

The motion prevailed.

Mr. Adams moved that the Senate reconsider its action in refusing to adopt the following section of the Conference Committee on Senate Bill No. 2:
2nd. That the Senate concur in House Amendment No. 3 to said Senate Bill, being the amendment which strikes the allowance of credits of State ad valorem taxes or income taxes.

Mr. Lankford called for the ayes and nays on this motion and the call was sustained.

The roll call was ordered and the vote was as follows:

Moxu.u, DECE:\IBER 10, 1~2~~.

2;)1

Those voting in the affirmative \Vere Messrs :

Adams, J. H.

Hamby, R. E. A.

Arnow, Chas. S.

Hullender, W. C.

Boyd, B. W.

Johnson, Emmett F.

Chastain, J. B.

Keith, G. J.

Ficklen, Boyce, Sr. Kennon, J. H.

Gilstrap, E. W.

Little, W. R.

Green, Dr. Thomas E. Moore, Louis S.

Morgan, Henry C. McLeod, A. N. Owens, W. B. Parker, C. H. Phillips, John R. Whitaker, Arthur

Those voting in the negative were Messrs.:

Beauchamp, J. C. Davis, John Camp Garlick, Carroll B. Gillis, James .L.

King, E. R. Lankford, G. W. Latimer, P. B. Loftin, Frank

Miller, E. C. Redwine, C. D. Smith, Ernest M.

Those not voting were Messrs :

Cason, Allison M.

Hodges, W. R.

Coates, Howard E. Horn, J. Luther

Douglas, J. B.

Johns, G. A.

Duke, Joseph B.

Kennedy, Dr. W. B.

Garrison, J. M.

Mason, T. S.

Grantham, E. L.

Mundy, W. W.

Henderson, A. H., Jr. Pace, Stephen

Passmore, L. D. Smith, G. C. Smith, Fred A. Stovall, J. Glenn Spence, Dr. J. M. Mr. President

Ayes 20, nays 11.

On the motion to reconsider the ayes were 20, nays 11, and the motion prevailed.

Mr. Adams moved that the Senate reconsider its action in adopting the following section of the Conference Committee on Senate Bill No. 2:

3rd. That the House recedes from its amendment No. 4, being the amendment which strikes exemptions.

The motion prevailed.

Mr. Adams moved that the Senate reconsider its action in refusing to adopt the following section of the Conferenee Committee's report on Senate Bill No.2:
4th. 'I'hat said S(natP Bill Xo. :Z be amended b~ striking the words ''three mills'' wlwreYer the same occur in said hill and insPrting- in lien tlwnof "two mills.''
The motion preYailed.
Mr. Phillips mond that Senate Bill No. 2 and the report of the Conference Committee lw recommitted to the same Conference Committee.
The motion pre,ailed.
The following bill was introduced, read the first time, and referred to the committee:
By Messrs. Spence, Redwine and LoftonSenate Bill No. 10. A bill to amend Article 7,
Paragraph 2 of the Constitution of Georgia, so as to exempt certain manufactures from certain taxation and for other purposes.
Referred to the Committee on Constitutional Amendments.
By Mr. Morgan-
Senate Bill No. 11. A bill to make the Tax Collector ex-officio Sheriff for the collection of special taxes.

MoNDAY, DEcEMBER 10, 1923.

253

Referred to the Committee on Finance.

M~. Lankford asked unanimous consent that action on House Bill No. 47 be deferred until tomorrow morning after the special order of the day.

The consent was granted.

Upon motion of Mr. Kennon, the Senate took arecess at 11:30 o'clock A. M., subject to the call of the Chair.

The Senate reconvened at 11:45 o'clock A. M., and was called to order by the President.

Mr. Adams asked unanimous consent that the House be immediate!~- notified of the action of the Senate on Senate Bill No. 2.

The consent was granted.

Mr. Davis moved that the Senate do now adjourn.

The motion prevailed.

The President declared theSenate adjourned until tomorrow morning at 10 o'clock.

254

JouRNAL oF THE SENATE,

SEN ATE CHAMBER, ATLANTA, GA.

TUESDAY, DECEMBER 11, 1923.

The Senate met pursuant to adjournment at 10 o'clock A. M., and was called to order by the President.

Prayer was offered by the Chaplain.

Upon the call of the roll, the following Senators answered to their names :

Adams, J. H.

Henderson, A. H., Jr. Morgan, Henry C.

Arnow, Chas. S.

Hodges, W. R.

McLeod, A. N.

Beauchamp, J. C.

Horn, J. Luther

Mundy, W. W.

Boyd, B. W.

Hullender, W. C.

Owens, W. B.

Chastain, J. B.

Johns, G. A.

Pace, Stephen

Coates, Howard E. Keith, G. J.

Parker, C. H.

Davis, John Camp Kennedy, Dr. W. B. Phillips, John R.

Duke, Joseph B.

Kennon, J. H.

Redwine, C. D.

Ficklen, Boyce, Sr. King, E. R.

Spen~e. Dr. J. ~L

Garlick, Carroll B. Little, W. R.

Smith, G. C.

Garrison, J. M.

Latimer, P. B.

Smith, Ernest M.

Gillis, James L.

Lankford, G. W.

Smith, Fred A.

Gilstrap, E. W.

Loftin, Frank

Stovall, J. Glenn

Grantham, E. L.

Mason, T. S.

Whitaker, Arthur

Green, Dr. Thomas E. Miller, E. C.

Mr. President

Hamby, R. E. A.

Moore; Louis S.

Mr. Johnson, Chairman of the Committee on Journals, reported that the Journal of yesterday's proceedings had been examined and found correct.

By unanimous consent the reading of the Journal of yesterday's proceedings was dispensed with.

Mr. Smith of the :35th District, Chairman of the

TuESDAY, DEcEMBER 11, 1923.

255

Committee on Constitutional Amendments, submitted the following report :

Mr. President:
Your Committee on Constitutional Amendments have had under consideration the following bill, Bill No. 10 of the Senate, by Mr. Redwine et al., and have instructed me as Chairman, to report the same back to the Senate with the recommendation that the same do pass.
SMITH of 35th, Chairman. December 11, 1923.
Mr. Mason of the 30th District, Chairman of the Committee on :B,inance, submitted the following report:

Mr. President:
Your Committee on Finance have had under consideration the following bill of the Senate, to wit: Senate Bill No. 11, and have instructed me as Chairman, to report the same back to the Senate with the recommendation that the same do pass.
MAsoN, Chairman.
The following Senate Bills, favorably reported, were read the second time :

By Mr. Spence and others-
Senate Bill No. 10. A bill to exempt certain manufactures from certain local taxes and for other purposes.

256

JOURNAL OF THE SEN ATE,

By Mr. MorganSenate Bill No. 11. A bill to make tax collectors
ex-officio sheriffs for the collection of special taxes and for other purposes.

Mr. Duke offered the following resolution:

A RESOLUTION
Senate Resolution No. 11. Be it Resolved by the Senate, the House of Representatives concurring, that the General Assembly of the State of Georgia do adjourn sine die at six (6) o'clock P.M., Friday, December the fourteenth, 1923.

Upon this resolution, Mr. Hodges called for the ayes and nays and the call was sustained.

The call of the roll was ordered, and the vote was as follows:

Those voting in the affirmative were Messrs:

Adams, J. H. Arnow, Chas. S. Beauchamp, J. C. Boyd, B. W. Chastain, J. B. Davis, John Camp Duke, Joseph B. Garlick, Carroll B. Garrison, J. M. Gilstrap, E. W. Grantham, E. L.

Green, Dr. Thomas E. Moore, Louis S.

Hodges, W. R.

Morgan, Henry C.

Horn, J. Luther

McLeod, A. N.

.Johnson, Emmett F. Owens, W. B.

Kennedy, Dr. W. B. Pace, Stephen

Kennon, J. H.

Parker, C. II.

King, E. R.

Redwine, C. D.

Lankford, G. W.

Smith, G. C.

Loftin, Frank

Smith, Fred A.

Miller, E. C.

\Vhitaker, Arthur

Those voting in the negative were Messrs.:

Coates, Howard E. Johns, G. A.

Ficklen, Boyce, Sr. Keith, G. J.

Gillis, James L.

Latimer, P. B.

Hamby, R. E. A. Little, W. R.

Henderson, A. H., Jr. Mason, T. S.

Hullender, W. C.

Mundy, W. W. Phillips, John R. Smith, Ernest M. Stovall, J. Glenn Spence, Dr. .T. M.

TuE~DAY, DEcEMBER 11, 1923.

:257

Those not voting were Messrs :

Cason, Allison M. Douglas, J. B.

Passmore, L. D.

Mr. President

Ayes 31, nays 16.

Upon the passage of the resolution, the ayes were 31, nays 16.

The resolution having received the requisite constitutional majority was passed.

Mr. Mundy moved that for the remainder of the special session the Senate when it adjourns at the morning session shall stand adjourned until 3 P. M. o'clock the same day.
The motion prevailed.

Mr. Henderson asked unanimous consent that consideration of House Bill No. 30, and Senate Bill No. 3, known as the repeal of the Tax Equalization Law, be deferred until tomorrow morning at 11 o'clock.
The consent was granted.

The following House Bill was taken up for the purpose of acting on Senate Amendments thereto:

By Mr. Ennis of Baldwin-
House Bill No. 47. A bill to create a Revenue Department for the State of Georgia and for other purposes.

258

JOURNAL OF THE SENATE,

Mr. Phillips moved that the Senate recede from all of its amendments to House Bill No. 47.

Mr. Pace called for a division of the question.

Mr. Pace moved that the Senate insist on its amendments to House Bill No. 4-7, and callecl for a division of the question.
Under the rules of the ~enate, the motion to insist took precedence.

The following amendments were read and taken up for consideration:

Moves to amencl House Bill No. 47 by striking Section 13 and adding in lieu thereof the following-:

Section 13. Be it furthPr enacted by the authority aforesaid that as long as the office of State Tax Commissioner shall continue, that official shall be exofficio Commissioner of H<>venues and require(l to discharge the <luti<>s of such office without additional compensation to that now receind b~ him.
Section 14. Be it further Pnacted h~ the authority aforesaid that all laws and parts of laws in conflict with this act be, and the same are hereby repealed.

Mr. Pace moved that the Senate insist on the amendment.
Tht> motion prevailed.

TUESDAY, DECEMBER 11, 1923.

259

Moves to amend Section 1 by adding thereto after the word ''supplies'' in line 7 the following:
''Provided said Commissioner of Revenue may be removed by the Governor at any time for inefficiency, incompetency, or failure to faithfully discharge the duties of the office. Provided further, the Commissioner of Revenue may discharge any deputy for inefficiency or failure to faithfully discharge the duties of such deputy."

Mr. Pace moved that the Senate insist on the amendment.

The motion prevailed.

Moves to amend by striking the word ''county'' in the 3rd line of Section 2 and inserting in lieu thereof the words ''Congressional District.''

Mr. Pace moved that the Senate insist on the amendment.

The motion prevailed.

Moves to amend Section 2 by striking all of said Section 2 after the words "tax laws of this State" in line 10 and inserting in lieu thereof the following:

''All delinquent tax payers shall be subject to a penalty of 10;/r; for non-payment of said taxes. All special or occupation taxes shall be deemed delinquent after 30 d~ys from the expiration of the quarter in which they are pa~yable. None of the prodsions of this Act shall apply to ad valorem taxes or

260

J OURXAL OF THE SEXATE,

those required by law to be returned to the Tax Receiver and entered on the Tax Digest.''

Mr. Pace moved that the Senate insist on the amendment.

The motion prevailed.

Moves to amend House Bill No. 47, Section 2, line 11 of the Printed Bill by striking the figures '' twenty-five" where they appear and inserting in lieu thereof the figures ''fifteen.''
Mr. Pace withdrew his motion to insist upon the above amendment.
Mr. Hodges monel that the Senate recede from the amendment.
The motion prevailed.

Moves to amend by adding an additional section to be numbered accordingly to an act to create a Department of Revenue for the State of Georgia to read as follows:

Be it enacted h~ the authority aforesaid that the Commissioner of Ren'nue shall be required to furnish the Tax Collectors of each County with a list of the special taxes and require that said Tax Collectors post same in some conspicuous place in Courthouse and luwe same publishPd in tlw County paper for at ]past one month.

'ruEsDAY, DEcEMBER 11, Hl23.

:261

Mr. Pace moved that the Senate insist on the amendment.
The motion was lost.
The question now was upon the motion of Mr. Phillips that the Senate recede from its amendment.
The motion prevailed.
Moves to amend Section 1 in the 9th line of the engrossed bill by inserting after the word ''Governor'' and before the word ''for'' the following words:
''Under the provisions of Section 13 of this act.''
Mr. Pace moved that the Senate insist on the amendment.

The motion prevailed.

The following message was received from the House through Mr. Moore, the Clerk thereof:

Mr. President:
The Speaker appoints as a new Conference Committee (No. ~) on the part of the House on Senate Bill No. 2 the following members of the House, to wit: Messrs. Culpepper of Fayette, Knight of Berrien, McClure of Walker.
By unanimous consent, the President appointed as a Conference Committee No. 4, to act with said House Committee on Senate Bill Nq. 2, the committee known as No. 3, to wit:

.JoCHC\.\L O.F THE ~EXATE,
The Senator from the :1rd: Mr. Parker.
The Senator from the 5th; Mr. Morgan.
The Senator from the 28th; Mr. Duh.
The Conference Committee, through its Chairman, Mr. Duke, submitted the following report:
Mt. President:
. ' re, your Conference Committee Ko. 4 on Senate
Bill No. 2, known as the Lankford Income Tax Bill, beg leaYe to report that we are unable to agree and ask to be discharged.
DuKE of the 28th District, PARKER of the 3rd District, MoRGAN of the 5th District,
On the part of the Senak GuLPEPPER of Fayette, KNIGHT of Berrien, )IcCLrRE of \Valker,
On the part of the Housl'.
Mr. Kennon moYecl that the Committee be discharged and a new Committee be appointed.
The motion prevailed.
The President appointed as a Conference Committee No. 5 to act with the House Committee on Senate Bill No.2, the Income Tax Bill, the following:
The Senator from the 17th: Mr. Garlick.
The Senator from the 26th: Mr. Redwine. The Senator from the 42nd: Mr. Davis.

'fl:E:->DAY, DECEMBER 11, 1923.

26~~

The Senate took a recess at 12:15 o'clock P. M., subject to the call of the Chair.

The Senate reconvened at 12:30 o'clock P.M., and was called to order by the President.

The following message was received from the Senate through Mr. Moore, the Clerk thereof:

Mr. President:
The Speaker appointed as a new Conference Committee No. 5 to act with the Senate Committee on Senate Bill No. 2, the following:

Messrs. Copeland of Lowndes, Elders of Tattnall, McMichael, of Marion.

Mr. Johns moved that the Senate do now adjourn.

The motion prevailed.

The President declared the Senate adjourned until 3 o'clock P. M. today.

AFTERNOON SESSION'
3 P.M.
The Senate reconvened at this hour and was call-ed to order by the President.
Upon the call of the roll the following Senators answered to their names:

:2ti4

Adams, J. H.

Hamby, R. E. A. Mason, r. S.

Arnow, Chas. S.

Henderson, A. H., Jr. Miller, E. C.

Beauchamp, J. C.

Hodges, W. R.

Moore, Louis S.

Boyd, B. W.

Horn, J. Luther

Morgan Henry C.

Chastain, J. B.

Hullender, W. C.

Mundy, W. W.

Davis, John Camp Johns, G. A.

::'.fcLeod, A. N.

Duke, Joseph B.

Keith, G. J.

Owens, \V. B.

Ficklen, Boyce, Sr. Kennedy, Dr. W. B. Pace, Stephen

Garlick, Carroll B. Kennon, J. H.

Parker, C. H.

Garrison, J. M.

King, E. R.

Phillips, John H.

Gillis, James L.

Lankford, G. W.

Redwine, C. D.

Gilstrap, E. W.

Latimer, P. B.

Smith, G. C.

Grantham, E. L.

Little, W. R.

::'.[r. President

Green. Dr. Thomas E. Loftin, Frank

l~pon motion of Mr. Duke the Senate took a recess at:~ :15 P. M., suhject to th!' call of the Chair.

The Senate reconvened at 4:55 P. M. and was called to order by the President.
Mr. Phillips moved that the Senate do uow adjourn
The motion pre-..:ailed.
The President declarNl the Renate adjonmed until10 A.M. tomorrow.

\VEnxgt-'DAY, DEcE:-.mER 1~, HJ~:J.

~65

SENATE CHAMBER, ATLANTA, GA.
vVEDNE~DAY, DECEMBER 12, 1923.
The ~enate met pursuant to adjournment at 10 o'clock A. M., and was called to order by the President.

Prayer was offered by the Chaplain.

Fpon the call of the roll, the following Senators answered to their names :

Adams, J. H. Arnow, Chas. S. Beauchamp, .T. C. Boyd, B. W. Chastain, ,J. B. CoatPs, Howard E. Davis, .John Camp DukP, Joseph B.
Ficklen, BoyeP, Sr.
Garlick, Carroll B. Garrison, .J. M. Gillis, James L. Gilstmp, E. W. Grantham, E. L. Green, Dr. Thomas E.

Hamby, R. E. A. Henderson, A. H., Jr. Hodges, W. R. Horn, .T. Luthpr IJullPIHlet, ,Y. C. Keith, G. J. KPnnPdy, Dr. W. B. Kennon, J. H. King, E. R.
Lnnkforrl, G. W. Lntimet, P. B. Little, W. R. Loftin, Frank }fason, T. S. ~filler, E. C. ~foore, Louis 1-'.

:Wforgan, Henry C. ~functy, \Y. W. MeLeod, A. N. Owens, \V. B.
Pa<P, Stephen PnrkPr, C. H. Phillips, John R. RPdwinP, C. D. Smith, G. C. Smith, Emest :M. Smith, Fred A. Stovall, .T. Glenn Spl'nce, Dr.J. M. \Yhitaker, Arthur Mr. President

Mr. .Johnson, Chairman of the Committee on .Tournals, reported that th: .Journal of yesterday's proceedings had been examined and found correct

By unanimous consent the reading of the Journal of yesterday's proceedings was dispensed with.
The following communication was receivt>d and read:

266

JouRNAL oF THE SENATE,

Executive Department Atlanta, December 12, 1923.
Hon. George H. Carswell, President of the Senate, State Capitol. My dear Mr. President:
I desire to address in person the General Assembly in joint Session at 10 :15 this morning and will thank you to make proper arrangements for the same.
Very respectfully yours, CLIFFORD \VALKER, Governor.
The following message was received from th' House through Mr. Moore, the Clerk thereof:

Mr. President:
The House insists upon its disagreement to amendments numbers 1, 2, 3, 4, and 7 to the following bill of the House, to wit:

By Mr. Ennis of BaldwinHouse Bill No. 47. A bill to create the Depart-
ment of Revenues and for other purposes.
The House respectfully asks for the appointment of a Conference Committee.
The following message was received from the House through Mr. Moore, the Clerk thereof:

Mr. President:
The House has read and adopted the followin~ Resolution of the House, to wit:

WEDKESDAY, DECEl\IBER 12, 1923.

267

By Mr. Milner of DodgeHouse Resolution No. 35. A resolution calling of
joint session of General Assembly today at 10 :15 o'clock A. M. for purpose of hearing an address by His Excellency, the Governor.
The following House Resolution was read and adopted:
By Mr. Milner of DodgeHouse Resolution No. 35. A Resolution calling
for a joint session at 10 :15 A. M. today for the purpose of hearing an address by His Excellency, the Governor.
Upon motion of Mr. Pace, the Senate took a recess at 10:15 o'clock A.M., subject to the call of the President.
The Senate reconvened at 10:15 o'clock A. M., and was called to order by the President.
The hour of 10 :15 o'clock A. M. having arrived, the Senate repaired to the Hall of the House of Representatives for the purpose of hearing the message of His Excellency, the Governor.
The President took the chair and called the joint session to order.
The resolution convening the General Assembly in joint session was read by the Secretary of the Senate.
Upon motion of Mr. Mundy, the President appointed the following as a committee to escort His Excellency, the Governor, to the Hall of th<> House of Representatives:

:268

.JocRXAL OF THE SEXATE,

:Messrs. Mundy aiHl Henderson on the part of t IH Senate, and Messrs. Milner of Dodge, Fleming of Hancock, and Calloway of Putnam, on the part of the House.
His Excellency, Governor Clifford Walker, was escorted to the Hall of the House of Representatives by the joint committee appointed for that purpose, and upon being presented to the joint session by President Carswell, delivered m person a message to the General Assembly.
Upon motion of Mr. Duke, the joint session was dissolved and the Senate returned to the Senate Chamber.
The Senate was called to order h~ the President.
Senate Bill No. 8. Mr. Moore asked unanimous consent to recommit Senate Bill No. 8, known as the Bill to Create Machinery to Collect Cigar and Cigarette Tax, to tlw Committet> on Finance.
Tlw consent was granted.
Tlw following messag-t was received from tlw House through Mr. Moon, thP Clerk thereof:
Mr. President: The House has read and adopted the following
resolutions of the House, to wit:
By Mr. DeFoor of ClaytonHouse Resolution Xo. :~:3. ~t resolution relative to
the unfinished business of the extra session of 1923.
By Mr. Barrett of StephensHouse Resolution Xo. :34. ~\ Resolution relative

WEDXE::;DAY, DECE:\IBER 1:2, 19:2~L

:2fi0

to pay for the incidental expenses of the extra session of 1923.

Mr. Arnow offered the following resolution:

~enate Resolution No. 12. That the Senate instruct its Conference Committee which has under consideration Senate Bill No. 2, known as the Lankford Income Tax Bill, to insist on the original provisions of said bill concerning net incomes. So that said bill shall provide for the levying of an income tax on net incomes only, \\ith the proYisions that this shall not be construed to ahridge the right of the Stat<' to levy a sales or occupation tax.
That the Senate further instruct the said committee to insist on its original provisions in said bill concerning exemptions and that the House amendments affc>cting <'xemptions be rejected.
That tlw Senate recede from its position with reference to crediting ad valorem taxes against income taxes and accept tlw House amen<1nwnt striking out this provision.

Mr. Smith of the 35th monel that the resolution be tabled.

The motion prevailed.

Mr. Phillips asked unanimous consent that consideration of House Bill No. 30 and Senate Bill No. 3, known as the Tax Equalization Repeal Bill, be deferred until tommTO\Y morning at 11 o'clock .A. M., and the consent was grantP(l

270

.fouuxAL OF THE SENATE,

The following Senate Bill was read the third time and put on its passage:
By Mr. MorganSenate Bill No. 11. ~-\. bill to make Tax Collectors
ex-officio Sheriffs for the collection of special taxes and for other purposes.
Mr. Smith of the 35th moved the previous question.
The motion prevailed.
Mr. Duke offered the following amendment: Moves to amend Senate Bill No. 11 by striking therefrom the words ''one-half of the double tax collected shall be retained by the Tax Collectors to assist in paying their deputies.''
The amendment was adopted.
Mr. Morgan offered the following amendment: Moves to amend Section 2 of Senate Bill No. 11 by striking "double tax" and substituting therefor "twenty-five (25%) per centum of amount of taxes due.''
The amendment was adopted.
Mr. Morgan offered the following amendment: Moves to amend Senate Bill No. 11 by striking ''double tax'' in line 8, Section 2, anc1 wherever the

\YEDXE~DAY, DI~cE::HJmu 1~, 1923.

271

said words may occur in said bill and substituting therefor the word "penalty."

The amendment was adopted.

Mr. Morgan offered the following amendment:
MoYes to amend Caption Senate Bill No. 11 by adding the following: ''and to provide for the levy and collection of a penalty for failure to register with the Ordinaries of this State when due the State business or special taxes and foi other purposes. ''

The amendment was adopted.

The report of the committee which was favorable to the passage of the bill was agreed to as amended.

Upon the passage of the bill the ayes were 31, nays 0.

The bill having received the requisite constitutional majority was passed.

Mr. Morgan asked unanimous consent that the bill be immediately transmitted to the House of Representatives.
The consent was granted.

Mr. Kennon moved that the President appoint a Conference Committee to act with the House Committee on House Bill ~o. 47, known as the Ennis Hennue Bill.
The motion prPvailed.

:272

.JouR~AL oF THE S:r:xATE,

The President appointed as a committee on the part of the Senate to act with the House Committee on House Bill No. 47.
The Senator from the 11th: Mr. King.
The Senator from the 46th: Mr. Grantham.
The Senator from the 49th: Mr. Kennedy.

The following message was received from the House through Mr. Moore, the Clerk thereof:

J:h. President:
The Speaker appoints as a Conference Committee on the part of the House on House Bill No. 47 the following members of the House, to wit:

Messrs. Ennis of Baldwin, Toole of Decatur, Moor<> of Appling.

The following Senate Bill was read the third time and put on its passage:

By Messrs. Spence, Redwine and Loftin-

A BILL

To be entitled an Act to amend ..Article seven (7), Section two (2), Paragraph two (2) of the Constitution of this State by adding at the end of said paragraph another paragraph to be known as "Paragraph A," to wit: "Paragraph Two-a. Any person, natural or artificial, a resident of this State who rna~ aft<>r .Tanuar~- 1st, 1924, build,

WEDXE~D.H, DECEMBER 12, 1923.

27~

equip, establish, or enlarge a plant for the manufacture or possessing of cotton, wool, linen, silk, rubber, wood, metal, metalic or non-metalic, minerals or combination of same, creamery, or cheese plant, or for the production or development of electricity, may, as to such building, enlargement, or equipment, be exempt from all county, incorporated town or city ad valorem taxes for a p2riod of time not exceeding seven (7) years from the elate of beginning the building of equipment, or enlargement of such plants. The Legislature is herewith empowered to make provision for the operative of this paragraph by appropriate legislation, provided such exemption shall be approvecl h~ a majorit~ of the electors voting in such County, incorporated town or city proposing said exemptions.
Section 1. Be it enacted by the General Assembly of Georgia, and it is hereby enacted by the authority of same that Article seven (7), Section two (2), Paragraph two (2) of the Constitution of the State of Georgia be, and the same is hereby amended h~' adding at the end of said paragraph another paragraph to be known as ''Paragraph Two-A,'' to wit: ''Paragraph Two-A-Any person natural or artificial, a resident of this State, who may after January 1st, 192+, build, Pquip, Pstablish or enlarge a plant for the manufacture or processing of cotton, wool, linen, silk, rubbPr, wood, metal, metalic or non-metalic minerals, or combination of sanw, creamery or cheese plants, or for the production or the development of electricity may, as to such building, enlargPnwnt, or equipment be exempt from all

274

JoeHKAL OF THE SENATE,

County, Incorporated Town or City atl Yalorem taxes for a period of time not exceeding seven (7) years from the date of the heginning of the building enlargement or equipment of such plants. The legislature is herewith empowered to make provision for the operation of this paragraph by appropriate legislation provided, such exemption shall bP approved by a majority of the electors Yoting in such County, Incorporated Town or City proposing said exemptions.
Section 2. Be it further enacte<l b~ tlw :mthorit~ aforesaid that when this amendment shall be agreed to by a vote of two-thirds of the members elected, to each of the two houses of the General Assembly, and the same has been entered on their .Journals with the ayes and nays taken thereon, the Governor shall cause said amendment to be published in one newspaper in each Congressional District in this State for the period of two months next preceding the time of holding the next Gemral Election.
Section 3. Be it further enacted by the authority aforesaid, That the above proposed amendment shall be submitted for ratification or rejection to the electors of this State at the next General Election to be held after the publication as pro,'ided in Section two (2) of this Act, in the sewral election districts of this State, at which election every person shall be qualified to vote who is entitled to vote for tht> members of the General Assembly-all persons voting at said election in favor of adopting the proposed amendment to the Constitution shall have written or printed on their hallots the words "For

WEDNESDAY, DECEMBER 12, 1923.

275

Amendment of Constitution to Encourage Manufacturing and Industrial Enterprises in Georgia' '-and all persons opposed to the adoption of said amendment shall have written or printed on their ballots, ''Against Amendment of Constitution to Encourage Manufacturing and Industrial Enterprises in Georgia.''
Section 4. Be it further enacted by the authority aforesaid, That the Governor be, and he is, hereby authorized and directed to provide for the submission of the amendment proposed in this Act to a vote of the people as required by the Constitution of this State in Article 13, Section 1, Paragraph 1, and if ratified the Governor shall when he ascertain such ratification from the Secretary of State to whom the returns shall he referred in the manner as in case of elections for members of the General Assembly, to count and ascertain the result, issue his proclamation for one insertion in one of the daily papers of this State announcing such results and declaring the amendment ratified.
Section 5. Be it further enacted by the authority aforesaid, That all laws and parts of laws in conflict with this Act he, and the same are, hereb~ rc-pealed.

Mr. Pace offered the following amendment:
Amend Senate Bill No. 10 by striking the figures "seven (7) years" wherever tlw same appear in said bill and the caption thereof and inserting the words and figures "five (5) ~ems" in lieu thereof.
The amendment was adopted.

:!7ti

.) orRc-; .\L OF THE HExATE,

Mr. Pace offered the following amendment:
Amend Senate Bill No. 10 by adding after the word ''rubber'' appearing in caption and in Section 1 of said bill the word ''clay.''

The amendnwnt was adopted.

Mr. Pace offered the following amendment:
MoYes to amend by ~ubstituting the following for \'ote of ratification b~ electors instead of provisions on Page 4:

For amendment of Constitution to encourage manufacturing and industrial enterprises in Georgia by exempting from city, incorporated towns and county taxes for a period of time not exceeding five years.

Against amendment of Constitution to encourage manufacturing and industrial enterprises in Georgia exempting from city, incorporated towns and county taxes for a period of time not exceeding five
~vears.

The amendment was adopted.

The report of the committee which was favorable to the passage of the bill was agreed to as amended.
The bill involving a constitutional amendment, the roll cal lwas ordered and the Yote was as follows:


\VED~ESDAY, DECEMBER 12, 1923.

277

Those voting in the affirmative were Messrs:

Adams, J. H.

Hamby, R. E. A.

Beauchamp, J. C.

Horn, J. Luther

Chastain, J. B.

Hullender, W. C.

Coates, Howard E. Keith, G. J.

Davis, John Camp Kennedy, Dr. W. B.

Duke, Joseph B.

Kennon, J. H.

Ficklen, Boyce, Sr. King, E. R.

Garlick, Carroll B. Latimer, P. B.

Garrison, J. M.

Little, W. R.

Gillis, James L.

Loftin. Frank

Gilstrap, E. W.

Mv.&on, T. S.

Grantham, E. L.

Miller, E. C.

Green, Dr. Thomas E. Moore, Louis S.

Mundy, W. W. McLeod, A. N. Owens, \V. B. Pace, Stephen Phillips, John R. Redwine, C. D. Smith, G. C. Smith, Ernest M. Smith, Fred A. Spence, Dr. J. M. Sto\all, J. Glenn Whitaker, Arthur

Those voting in the negative were Messrs.:

Arnow, Chas. S..

Hodges, W. R.

Boyd, B. W.

Lankford, G. W.

Henderson, A. H., Jr.

Morgan, Henry C. Parker, C. H.

Those not Yoting were Messrs :

Cason, Allison M. Douglas, J. B.

Johns, G. A.

Passmore, L. D.

Johnson, Emmett F. Mr. President

Ayes 38, nays 7.

Upon the passage of the bill, the ayes were 38, nays 7.

The bill haYing received the requisite constitutional two-thirds majority, was passed.

Mr. Pace asked unanimous consent that the bill be immediately transmitted to the House of Representatives and the consent was granted.

Tlu following House Resolutions were read and taken up for consideration:

:!78

J OURKAL Olf THE SENATE,

By Mr. DeFoor of Clayton-
House Resolution No. 33. A resolution relative to the unfinished business of the extra session of 1923.

The resolution was adopted.

By Mr. Barrett of Stephens-
House Resolution No. 34. A resolution to pay the incidental expenses for the extra session of 1923.

The resolution was adopted.

Mr. Pace moved that the Senate do now adjourn.

The motion prevailed.

The President declared the Senate adjourned until 3 o'clock P. M. today.

AFTERNOON SESSION'
3 P.M.

The Senate reconvened at this hour and was called to order by the President.

Upon the call of the roll, the following Senators answered to their names :

Arnow, Chas. S. Beauchamp, J. C. Boyd, B. W. f'hastain, J. B. ContPs. H mnnd E.

Davis, John Camp Duke, Joseph B. Ficklen, Boyce, Sr. Garlick, Carroll B. Garrison, .T. M.

Grantham, E. L. Green, Dr. Thomas E Hamby, R. E. A. Henclerson, A. H., Jr. Hollges. \V. R.

'VEDNESDAY, DECE:\IBER 12, 192B.

27~)

Hullender, W. C. Keith, G. J. Kennedy, Dr. W. B. Kennon, J. H. King, E. R. Lankford, G. W. Latimer, P. B. Little, W. R. Loftin, Frank

Mason, T. S. Miller, T. S. Moore, Louis S. Morgan, Henry C. Mundy, W. W. McLeod, A. N. Owens. W. B. Pace, Stephen Parker, C. H.

Phillips, John R. Redwine, C. D. Smith, G. C. Stovall, J. Glenn Spence, Dr. J. M. Whitaker, Arthur Mr. President

Mr. Mason of 30th District, Chairman of the Committee on Finance, submitted the following report:

llfr. President: Your Committee on Finance have had under con-
sideration the following Bill of the Senate and have instructed me as Chairman, to report the same back to the Senate with the recommendation that the same do pass as amended :
Senate Bill No. 8. A bill to create the machinery for the collection of the cigarette and cigar taxes.
Respectfully submitted, MAsox, Chairman.
The following Senate Bill was read the third time and put on its passage:

By Mr. LoftinSenate Bill No. 8. A bill to create machinery for
the collection of the cigar and cigarette tax and for other purposes.
The Committee offered the following amendment:
Senate Bill No. 8 is hereby amende<l as follows: 1. By striking from said bill the entire Section Number two (2) of said bill.
Tlw amenclment was adopted.

280

JoUIL'\AL oF THE SK~ATE,

2. By striking from Section 4, Line 28 the words "ten per cent." and inserting in lieu thereof the words ''five per cent.''

The amendment was adopted.

Mr. Phillips moved that the bill and all amendments be tabled.
The motion prevailed.
The Senate took a recess at 3 ::20 o 'dock P. M., subject to the call of the Chair.
The Senate reconvened at :1:40 P. M., and was called to order by the President.
The conference committee on Senate Bill No. 2, through Mr. Redwine, the chairman thereof, submitted the following report:
ill r. President: Your conference committee No. 5 on Senate
Bill No. 2 begs leave to report that it is unable to agree and asks to be dischargC'd.
This December 12, 1923.
Jxo. CAMP DAns, 42d,
c. B. GARLICK, 17th, c. D. REDWINE, 26th,
Managers on Part of Senate. CoPELAND of Lowndes,
H. H. ELDERS of Tattnall,
McMicHAEL of Marion, ManagC'rs on Part of Senate.

Mr. Henderson m<wed that the committee be discharged and a new committee, to be known as Conference Committee 1\o. 6, to act with House committee, be appointed.
The motion prt>vailed.
The Senate took a recess at 4:25 o'clock P. M. subject to the call of the chair.
The Senate reconvened at 4:35 P. M. and was called to order by the President.
The following message was received from the House through Mr. Moore, the Clerk thereof:
Mr. President:
The House has agreed to the following amendments of the Senate: Amendments numbers 1, 2, 4, 7,8, 14,15, 16, 17, 18, 21,22, 24,2~27, 3~36, 38,41, 43, 45, 46, 47, 48, and 49.
And has disagreed to the following amendments of the Senate: ~-\mendments numbers 3, 5, 6, 9, 10, 11, 12, 13, 19, 20, 23, 25, 28, 29, 3~ 31, 33, 3~ 3~ 37, 27-A, 39, 40, 42 and 44.
Of the following bill of the House to wit:
Br Messrs. Ennis of Baldwin and Jenkins of Wheeler-
House Bill No. 11. A bill to annually levy and collect a tax for the support of the State govern-

Jou.Rl'AL oF THE SENA'l'E,
ment and public institutions, and for other purposes.
Mr. Davis moved that the Senate insist on all its amendments to House Bill No. 11 known as the General Tax Act.
~
The motion prevailed.
The following message was received from the House through Mr. Moore, the Clerk thereof:
Mr. President:
The Speaker has appointed as Conference Committee No.6 on the part of the House on Senate Bill No. 2 the following members of the House, to wit :
Messrs. Steele of DeKalb, Davis of Floyd, \V. R. Jones of Meriwether.
The President appointed as a Conference Committee No. 6 to act with the House committee the following:
The Senator from the 2d, Mr. Miller. The Senator from the 13th, Mr. Pace. The Senator from the 43d, Mr. Green.
The Senate took a recess at 4:55 o'clock P. M. subject to the call of the chair.
The Senate reconvened at 5 :15 o'clock P. M. and was called to order by the President.

WEDXESDAY, DECEMBER 12, 1923.

283

The following message was received from the House through Mr. Moore, the Clerk thereof:

Jlr. President:

.

The House has passed by the requisite Constitutional majority the following bill of the House, to wit:

By Mr. Milner of Dodge-
House Bill No. 56. A bill to amend an Act to levy a tax upon dealers in cigarettes and cigars, and for other purposes.

The following House bill was read the first time and referred to the committee :

By Mr. Milner of Dodge-
House Bill No. 56. A bill to amend an Act to levy and collect a tax upon dealers in cigarettes and cigars, and for other purposes.

Referred to the Committee on Finance.

Mr. Mason moved that the Senate do now adJourn.

The motion prevailed.

The President declared the Senate adjourned until 10 o'clock A. M. tomorrow.

284

J Ol:RN AL 0.1!' THE SEN ATE,

SExATE CHA~IBER, ATLAXTA, GA.

THURSD_-\.Y, DECE:\1BER 13, 1923.

The Senate met pursuant to adjournment at 10 o'clock A. M. and was callell to order by the President.

Upon the call of the roll, the following Senators answered to their names:

Adams, J. H.

Henderson, A. H., Jr. Mundy, W. W.

Arnow, Chas. S.

Hodges, W. R.

McLeod, A. N.

Beauchamp, J. C.

Horn, J. Luther

Owens, W. B.

Boyd, R W .

Hullender, ,V. C.

Pa<'c, Stephen

. Chastain, J. R

Keith, G. J.

Parker, C. H.

Coates, Howard E. Kennedy, Dr. W. B. Phillips, .John R.

Davis, John Camp Kennon, J. H.

Redwine, C. D.

Duke, Joseph B.

King, E. R.

Smith, G. C.

Ficklen, Boyce, Sr. Lankford, G. W.

Smith, Ernest M.

Garlick, Carroll B. Latimer, P. B.

Smith, Fred A.

Garrison, J. M.

Little, W. R.

StoYall, J. Glenn

Gillis, James L.

Loftin, Frank

Spence, Dr. J. M.

Gilstrap, E. W.

Mason, T. S.

Whitaker, Arthur

Grantham, E. L.

Miller, E. C.

Mr. President

Green. Dr. Thomas E. Moore, Louis S.

Hamby, R. E. A.

}{organ. Ifpnr_,. f'.

Mr. Johnson, Chairman of the Committee on Jo~rnals, reported that the Journal of yesterday's
proceedings had been examined and found correct.

By unanimous consent the reading of the Journal of yesterday's proceedings was dispensed with.

The conference committee on the part of the Senate to act with the committee on the part of thP House on House Bill No. 47, known as the Ennis ReYemw Bill, submitted the following report:

THURSDAY, DECEMBER 13, 1923.

285

Jfr. President:
Your committee of conference on House Bill No. 47, known as the Ennis Bill, beg leave to report:
\:Ve recommend that the Senate recede from its amendment No. 1.
\Ve recommend that the House recede from its disagreement to amendment No. 2 and amendments Nos. 3 and 5.
\Ve recommend that the amendment No. 4 be amended by the House and Senate as follows: ''By substituting 207o for 15% wherever same occurs in the amendment.''
J. H. ENNis, House, J. B. MooRE, House, TooLE of Decatur, House, \V. B. KEXNEDY, Senate.

We, the undersigned members of the committee on the part of the Senate, concur in all of the above
report except as to amendment No. 1, to which \Ve
respectfully dissent.
E. R. KI~G, Senate, E. L. GRANTHAM, Senate.

Mr. Pace moved that the report be disagreed to.

Mr. Kennon moved that the report be recommitted to the same conference committee.
The motion to recommit took precedence under
~he rules of the Senate.

286

JouRNAL OF THE SExATE,

Upon the motion to recommit the ayes were 19, nays 9, and the motion prevailed.

Upon motion of Mr. Garlick the Senate took a recess at 10 :10 A. M. subject to the call of the chair.

The Senate reconvened at 11 o'clock A. M. and was called to order by the President.

The following message was received from the House through Mr. Moore, the Clerk thereof:

Mr. President:
The House has recommitted the report of the conference committer on House Bill Ko. 47 to the same committee on the part of the House.
Mr. Johns asked unanimous consent that consideration of House Bill No. 30 and Senate Bill ,No. :3, known as the repeal of the tax equalization law, be deferred until tomorrow morning at 11 o'clock~~. M.

The consent was granted.

The conference committee on House Bill No. 47 submitted tlH' following rt'port:

Mr. President:
Your committee of conference on House Bill No 47, known as the Ennis Bill, beg leave to report:
\Ve recommend that the Senate rt'cede from its anwndments No. 1 and 5.

THURoiJAY, DECEMBER 13, 1923.

287

We recommend that the House recede from itf' disagreement to amendment No. 2 and amendment No.3. We recommend that the amendment No.4 be amemled by the House and Senate as follo\YS: ''By sub!'ltituting 20]'i: for 15% wherevt>r same occurs in the amendment.''
J. H. ENNis, House,
J. B. MooRE, House,
G. B. TooLE, House,
\V. B. KExxEDY, Senate.

\Ve, the undt>rsigned members of the committee on the part of the Senate, concur in all of the above report except as to amendments No. 1 and 5, to which we respectfully dissent.
E. R. KixG, Senate,
E. L. GRANTHAM, Senate.

Mr. Duke moved to adopt the majority report.

Mr. Garlick moved to disagree to the majority report.
l~nder the rult>s of the Senate, the motion to adopt the majority report of the conference committee takes precedence.
Upon the motion to adopt the majority report, Mr. Grantham called for the ayes and nays.
The call was sustainPtl.

288

.JouRx AL OF THE SExATE,

The call of the roll was ordered, and the vote was as follows:

Those voting in the affirmative were Messrs:

Adams, J. H.

Hullender, W. C.

Arnow, Chas. S.

Johns, G. A.

Boyd, B. W.

Keith, G. J.

Duke, Joseph B.

Kennedy, Dr. \V. B.

Garrison, J. M.

Kennon, J. H.

Green, Dr. Thomas E. Little, W. R.

Hamby, R. E. A.

Loftin, Frank

Henderson, A. H., Jr. Mason, T. S.

Horn, J. Luther

Miller, E. C.

Moore, Louis S. Mundy, W. W. ::\fcLeod, A. K. Owens, \V. B. Phillips, John R. Spence, Dr. J. M. Whitaker, Arthur Mr. President

Those voting in the negative were Messrs.:

Beauchamp, J. C. Chastain, J. B. Ficklen, Boyce, Sr. Garlick, Carroll B. Grantham, E. L. Hodges, W. R.

King, E. R. Lankford, G. W. Latimer, P. B. Morgan, Henry C. Pace, Stephen Parker, C. H.

Redwine, C. D. S1nith, G. C. Smith, Ernest M. Stovall, J. Glenn

Those not voting were Messrs. :

Cason, Allison M. Coates, Howard E. Davis, John Camp

Douglas, J. B. Gillis, James L. Gilstrap, E. W.

Johnson, Emmett I-'. Passmore, L. D. Smith, Fred A.

Ayes 26, nays 16.

L"pon the adoption of the majority report, the ayes were 26, nays 16.

The motion prevailed.

The hour of adjournment having arrived, the President declared the Senate adjourned until 3 o'clock P. M. today.

THURSDAY, DECE:\lBEH 13, 1923.

289

AFTERNOON SESSION'
3 P.M.

The Senate reconvened at this hour and was callr>d to order by the President.

L"pon the call of the roll, the following Senators answered to their names :

Adams, J. H.

Hodges, W. R.

Arnow, Chas. S.

Horn, J Luther

Boyd, B. W.

Hamby, R. E. A.

Beauchamp, J. C.

Hullender, W. C.

Coates, Howard E. Johns, G. A.

Chastain, J. B.

King, E. R.

Davis, John Camp Kennedy, Dr. W. B.

Duke, Joseph B.

Kennon, J. H.

Ficklen, Boyce, Sr. Keith, G. J.

Green, Dr. Thomas E. Latimer, P. B.

Gillis, James L.

Little, W. R.

Garlick, Carroll B. Lankford, G. W.

Garrison, J. M.

Loftin, Frank

Grantham, E. L.

Miller, E. C.

Henderson, A. H., Jr. Moore, Louis S.

Morgan, Henr;v C'. Mundy, W. W. McLeod, A. N. ~1ason, T. S. Owens, \V. B. Phillips, John H. Parker, C. H. Pace, Stephen Redwine, C. D. l-n,,t.h, G. C. Spence, Dr. J. M. 8toYall, .l. Glenn Smitl: Ernest M. \Vhitaker, Arthur ~1r. President

The conference committee, on part of the Senate, on Senate Bill No. 2, submitted the following report:

Mr. President:
Your Committeet No. 6 on conference on Senate Bill No. 2 beg to report that we haYe been unablP to reach an agreement concerning the matters in dispute, and respectfully request that we be discharged.
GREEN, of 43d, MILLER, of 7th, pACE, of 13th,
On Part of Senate.

,)OUH!\AL O.F THE ~ENATE,
The following message was received from th1 House through Mr. Moore, the Clerk thereof:
Jlr. President: The House has passed by substitute as amended
by the requisite Constitutional majority the following resolution of the Senate>, to wit:
B~ Mr. Beauchamp of the 22d-
Senate Resolution Xo. -1-. .\. reRolution to create a commission to investigate the establishment of a system for supplying free text boolu; to the children of Georgia, and for other purposes.
Mr. Mason of 30th District, Chairman of the Committee on Finance, submitted the following report:
Mr. President: Your Committee on Finance have had under con-
sideration the following bill of the House of Representatives and have instructed me as chairman to report the same back to the Senate with the recommendation that the same do pass, to wit:
House Bill No. 56, as amended by the committee. MAsox, Chairman.
The following House bill, favorably reported, was read the second time :
By Mr. Milner of DodgeHouse Bill No. 56. A bill to amend an Act to

TRCR@A1, DECEMBER 1~~. 192:t

2H1

levy and collect a tax on cigars and cigarettes, and for other purposes. .

Mr. Beauchamp moved that the Senate disagree to the House substitute to Senate Resolution No. 4, known as the free text book resolution, and insist on its position.

The motion prevailed.

The following message was received from the House through Mr. Moore, the Clerk therPof:

Mr. President:
The House has receded from its disagreement to Senate amendment No. 44 to House Bill No. 11 and agrees to the said amendment of the Senate and the amen(lments thereto.

The House insists upon its disagreement to the following amendments of the Senate to House Bill No. 11: Amendments numbers 3, 5, 6, 9, 10, 11, 12,
13, E), :20, :23, 25, 28, 29, 30, :n, 33, 34, 35, 37, 37-A,
39, 40 and 42.

Tlw Senate> took a recess at +:00 o'clock P. M.
subject to the call of the> chair.

The Senate neunvened at 4:05 u 'clock P. M. and was called to order b~ the President.
Tlw following Bh':;sage wa:-; received from tlw HousP through Mr. Moon, tiH Clerk thereof:

292

JOURNAL OF THE SENATE,

Mr. President:
The Speaker has appointed as a new conference committee No. 7 on the part of the House on Senate Bill No. 2 the following members of the House, to wit:
Messrs. Howard of Chattahoochet>, Beck of Carroll, Dykes of Dooly.
The Senate took a recess at :1:55 o'clock P. M. subject to the call of the chair.

The Senate reconvened at ::3 :56 o'clock P. M. and was called to order by the President.

Mr. Adams moved that the Conference Committee No. 6 be discharged and a new Conference Committee No. 7 be appointed.
The motion prevailed.

The President appointed as a Conference Committee No. 7 the following:
The Senator from the 11th, Mr. King. The Senator from the 17th, Mr. Garlick. The Senator from the 26th, Mr. Redwine.
The following House bill was taken up for the purpose of acting on the Senate amendments disagreed to by the House.

By Messrs. Ennis of Baldwin and Dixon of Jenkins-
House Bill Ko. 11. A hill to levy and collect a tax

THURSDAY, DECEMBER 13, 1923.

293

for the support of the State, and for other purposes.

The following Senate amendments to House Bill Xo. 11, known as the General Tax Act, disagreed to by the House, were read and taken up for consideration:
Committee amends paragraph 3 of section 2, House Bill No. 11, by striking all of line 6 after the word "for" in said line, all of line 7, and the word "above" in line 8, and inserting at the end of said paragraph the following:
"And no municipality, corporation nor county authority shall levy or collect an additional tax on the professions or occupations of law, medicine, osteopathy, chiropractic, dentistry, veterinary surgery, public accountant, and embalming."

Mr. Mason moved that the Senate recede from the amendment.

The motion prevailed.

Committee moves to amend by striking all of lines 16, 17 and 18 in section 2, paragraph 4.
Mr. Mason moved that the Senate insist on the amendment.

The motion prevailed.

Moves to amend by striking paragraph 12, section 2 of said bill and substituting in lieu thereof: Upon

,JnrJC\.\L OF THE ~h:XATE,
all boxing matches, sparring matches, wrestling matches, hel(l for profit or gain in this State, a tax of ten pC'r centum of the gross rC'ceipts from th0 sale of tickets, of collection of admission to said matches, and to collect reasonable scale of licenses for sanw to be fixed by the board herf'after created, proYided that before any such contest is held that permission from a board of control, which will lw empowered to fix reasonable rules and regulations for goYerning said contest and issuing saicl licenses.
In order to safeguard the safety of the public and the participants of such contests, th0rc is hereby create>d a board to be known as the State ~\.thlf'tie Board, to consist of three members to he appointt>d by the Governor for a term of four ~-ears, one> of whom shall he name(l h~- sai(l hoard as secretary, who shall lw paid reasonable compensation for his senices, to bL fixPd by said hoard. Tlw other lll<'lllbers of said hoard shall sene without compPnsation other than actual e>xpenses. The compensation aboYe prm-iLled for shall he paid from JH"OCPcds of aboYP tax, and all moiw~s deriYecl from sai(l tax aftPr payment of salm~- of secretm~- and expenses of said board shall lw pai<l into the g-en<'ral fun(l of tlw State Treasury.
Mr. Maso11 moYe>d that the SPnate insist on tlw amendment.
The motion preYailecl.
Committee moYes to amend h~ striking the words "in each county" appearing in line 12, paragraph 14, section :2, page fl of tlw printed hill.

'l'Ht:H~DAY, DECEMBER 13, 1~23.

~!)5

Mr. Mason moved that the Senate recede from the amendment.

Th<' motion prevailed.

Committee mo\es to amend paragraph 16, of section 2, of House Bill No. 2 by adding at the end thereof the following: ''Except that this tax on retail dealers shall not be required of dealers in towns and villnges of less than 500 population.''

Mr. Mason moved that the Senate insist on the amendment.

The motion prevailed.

Committee moves to amend by adding in line 3, paragra~h 21-A, between the words "bus" and "every" the following words: "Provided that no municipal corporation or county authority shall levy or collect au additional occupation tax on persons, firms or corporations operating motor busses.''

Mr. Mason moved that the Senate insist on the amendment.

The motion prevailed.

Moves to amend Par. 28 of Sec. 2 of House Bill No. 11 by striking the whole of said paragraph and substituting the following in lieu thereof:
"Par. 28. Bagatelle, Billiard, .Jenny Lind, Pool or Tivoli Tables. Upon each person, firm or cor-

296

JoeR~AL OF THE SENATE,

poration operating for public use and charging for the use thereof any billiard, bagatelle, .Jenny Lind, pool or tivoli table, for each table in cities 100,000 inhabitants or more, $100.00; in cities of not lesH than 50,000 and not more than 100,000, $75.00; in cities of not less than 25,000 and not more than 50,000 inhabitants, $50.00; in cities of not less than 10,000 and not more than 25,000 inhabitants, $30.00; in cities or towns of less than 10,000 inhabitants, $20.00. ''
Mr. Mason nwved that the Senate insist on the amendment.

The motion prevailed.

Committee moYes to amend House Bill No. 11 by adding a new section to be known as section 1, of paragraph :16 to be as follows:
''Paragraph :16. Section 1. Upon each dealer in fire engines and apparatus or either of them in cities of 200,000 inhabitants or more, $750; in cities of less than 200,000 and more than 100,000 inhabitants, $500; and in cities of less than 100,000 inhabitants, $250, for each place of business.''
Mr. Mason moved that the R<>nate insist on the amendment.
The motion prevailed.
MoYes to amend Par. 55 of Sec. 2 of House Bill No. 11 by striking all of said paragraph beginning with the word "Provided" and inserting the following in lieu thereof:

THURSDAY, DECEMBER 13, 1923.

297

''Provided, this paragraph shall not apply to laundries paying the tax imposed by section 72 of this Act nor to pressing clubs paying the tax imposed by paragraph 55-A of this Act.''
And by adding at the end of said paragraph a new paragraph to be numbered 55-A as follows:
"Par. 55-.A. Pressing clubs. Upon each person, firm or corporation operating a pressing club, $5.00."

Mr. Mason moved that the Senate insist on the amendment.

The motion prevailed.

Committee moves to amend paragraph 59, line 4, by striking the figures '' $250'' and adding in lieu thereof '' $500,'' and by striking the figures '' $125'' in line 6 and adding in lieu thereof '' $250, '' and by striking the figures "71" at end of section and in line 13 and adding in lieu thereof '' 69,'' and by striking lines 17 and 18.
Committee amends paragraph 62:
By striking the amount ''$50'' and inserting m lieu thereof '' $100,'' and
By striking the amount "$25" and inserting in lieu thereof '' $75,'' and
By striking the amount '' $10'' and inserting m lieu thereof ''$50,'' and
By striking the amount '~_$5" and inserting in lieu thereof '' $10. ''

298

JouR~AL OF THE SEXATE,

Mr. Mason moved that the Senate insist on the amendment.

The motion prevailed.

Lankford of 15th moves to amend as follows: By striking the figures "$2" wherenr they appear in paragraph 77 and adding in lieu tlwreof "$10."

Mr. Mason moved that the Senate recede from the amendment.

The motion prevailed.

Moves to amend paragraph 82 by striking same and adding in lieu thereof the follmving: "Upon all motion picture supply houses, $100 for each place of business and upon each film distributing agency whose gross receipts are under $25,000.00, $50.00; and between $25,000.00 and $50,000.00, $100.00; and between $50,000.00 and $100,000.00, $200.00; and between $100,000.00 and $200,000.00, $300.00; and behyeen $200,000.00 and $300,000.00, $400.00; and between $300,000.00 and $400,000.00, $500.00; and between $400,000.00 and $500,000.00, $600.00; and between $500,000.00 and $600,000.00, $700.00; and between $600,000.00 and $700,000.00, $800.00; and between $700,000.00 and $800,000.00, $900.00, and abow $800,000.00, $1,000.00 for each place of business.
The above not to apply to those \Vho han paid the tax as required in Par. 92.

THL"RSDAY, DECEMBER 13, 1923.

299

Mr. Mason moved that the Senate recede from the amendment.

The motion prevailed.

Amend paragraph 88 by striking all of lines 1 to 6 inclusive and inserting in lieu thereof the following:
Par. 88. Peddlers. Upon every peddler or traveling vendor of any patent or proprietary medicine or remedies or appliances of any kind or special nostrum or jewelry or stationery or drugs, peelcUing or selling or offering for sale any such goods, merchandise or articles in each county where the same or any of them are peddled, sold or offered for sale, $100.00.
(a) Upon every peddler or traveling vendor of any soap, washing powders or of any other kind of merchandise except provided in above section or paragraph 88, or commodities whatsoever (whether herein enumerated or not), peddling or selling any such goods or other merchandise in each county where the same or any of them are peddled, sold or offered for sale, $50.00. Provided that whenever such peclrllcr or vendor shall qualify under sections 530, 1886, 1893 and 1895 of Vol. 1, Code 1910, such peddler or vendor may be authorized or permitted by the approval of the ordinary of the county issuing such license to employ and use one helper who may carry on the business of his principal or assisting doing so without the payment of any ad'litional tax therefor.

300

JoDRKAL oF THE SENATE,

Mr. Mason moved that the Senate insist upon the amenlment.

The motion prevailed.

Hamby of 40th proposes to amend Par. 88 by adding a subsection to said paragraph to lw subsection (e) as follows:
(e) Upon every traveling or itinerant vendor using motor vehicle from which merchandise is sold and known as ''stores on \\Theels,'' or ''itinerant stores" or "traveling stores," the following special tax for each county in which such merchandise is sold, is hereby imposed, to wit: For each vehicle of not more than one (1) ton capacity, $100.00; for each vehicle of from one (1) to one and one-half (11/2 ) tons capacity, $150.00; for each vehicle of from one and one-half (11/2 ) to two (2) tons capacity, $250.00, and for each vehicle of more than two and one-half (2%) tons capacity, $300.00; provided that this subsection shall not apply to the sale of agricultural or other products exempt from special tax under general la~vs of this state.

Mr. Mason moved that the Senate insist on the amendment.

The motion prevailed.

Committee moves to amend subsection b of paragraph 88 of section 2 of House Bill No. 11 by striking out of line 9 of said paragraph the figures "$25.00" and by im;erting- the fig-ures "$100.00."

THUR::;DAY, DECEMBER 13, 1923.

;~01

Mr. Mason moved that the Senate recede from the amendment.

The motion prevailed.

Committee moves to amend by striking the figures '' $15.00'' in line 3, of paragraph 89 and :inserting in lieu thereof the figures '' $100.00. ''

Mr. Mason moved that the Senate recede from the amendment.

The motion prevailed.
Committee moves to amend by striking '' $2.00'' in line 6, in paragraph 91 and insert in lieu thereof the figures '' $3.50. ''

Mr. Mason moved that the Senate recede from the amendment.
The motion prevailed.

Amend paragraph 92 by striking the figures $35 in line 4 and adding in lieu thereof $100 and by striking the figures $50 in same line and adding $200.

Mr. Mason moved that the Senate insist on the amendment.

The motion prevailed.
Committf'e moYes to amend h~ striking the words "on rifle cartridges" in line :2 of paragraph 92.

.JOtTHXAL OF THE ~EX.\TE,
.Mr. .Mason moved that the Senate insist on the amendment.
The motion prevailed.
Lankford of the 15th, moves to amend paragraph 113 by striking all of said paragraph and adding in lieu thereof the following:
"Upon all persons or corporations operating ferries or toll briclg<'s the l'l'ceipts from \\hich amount to more than $:25,000, $500; and between $10,000 and $25,000, $:250; and between $500 and $10,000, $50; proYidecl that this tax shall not be required of any ferry or toll bridge the receipts from which do not amount to $500 per annum.''
.Mr. .Mason moved to insist on the amendment.
The motion pre\ailed.
Moves to substitute for the amendment to paragraph 11:3 the following:
e pon all persons, firms or corporations operat-
ing toll hriclges or ferries the receipts from which amount to more than $:25,000, $500; and between $10,000 and $25,000, $250; and between $3,000 and $10,000, $50; and between $3,000 and $500, $15; proYiclecl that this tax shall not be required of any ferry or toll bridge that receipts from which do not amount to $500 per annum.
Mr. Mason moved that the Senate insist on the anwndment.

The motion prevailed.
~enator King mov0s to amend paragraph 115 by striking all of said paragraph and having said paragraph to read as follows:
"rpon each and every person, linn or corporation
operating a swimming pool where admission fees are charged and bathing suits are rented, $20 in counties of over 50,0000 population, and $10 in counties of under 50,000, and upon each person, firm or corporation operating bathing resorts in the ocean or gulfs hounding this State the sum of $200. Provided, that this section shall not apply to swimming pools operated by municipalities.''
Mr. Maso11 moved to insist on the amendmeut.
Tlw motion }H'Pvailed.
Moves to anwnd by striking section 3 and renumbering the remaining sections according!~.
Mr. Lankford movt>d that the Senate insist on thl' amendment.
The motion was lost.
Mr. Mason nwvl'd that th0 Senate recede from the amendment.
The motion prevailed.
Committee moves to amend section 5 b~ striking the entire section and inserting in lieu th0reof the following:

.JoeH:'\.\1. ov THE SE:--;xn:,
''Be it further enacted by the authority aforesaid, That the tax provided for in section 4 requires return made to the Comptroller General in accordance with the law of Georgia. The tax required by paragraphs 3 and 4 of section 2 of this Act, shall be returned to the receiver of tax returns in the county of the residence of the person liable to such tax and shall be entered by the receiver upon the digest of taxable property.
''In the case of the tax imposed upon foreign corporations b~' paragraph 49 of section 2, and the tax imposed by paragraph 80, upon manufacturers of machinery and implements; upon soft drink syrups, b~' paragraph 96, and upon carbonic acids' gas b~, paragraph 11:2, the return is required to be made, and the tax paid to the Comptroller General. The tax imposed upon legislative agent by paragraph 71 of section 2 shall b<> paid to the Secretary of State \\'hen each person registers, and he shall not be allowed to register until such tax is paid. All other taxes enumerated and set forth in section 2 of this Act shall be returned and paid to the tax collector of the count~' where Ruch vocations are carried on.''
Mr. Mason mowcl that the Senate insist on the amendment.
'l'he motion prevailed.
Mr. Mason moved that the President appoint a conference committee on House Bill No. 11, known as the General Tax Act.
The motion prevailed.

THURSDAY, DECEMBER 13, 1923.

i305

The President appointed as a committee to act with the House committee on House Bill No. 11 the following:

The Senator from the 7th, Mr. Moore,

The Senator from the 18th, Mr. Phillips.

The Senator from the 30th, Mr. Mason.

Mr. Garlick moved that the Senate do now adJOUrn.

The motion prevailed.

The President declared the Senate adjourned until 10 o'clock A. M. tomorrow.

~06

JouR]';AL oF THE SE~ATE,

SEXATE CHAMBER, ATLANTA, GA.

FRIDAY, DECEMBER 14, 1923.

The Senate met pursuant to adjournment at 10 o'clock A. M. all<lwas called to order by the President.

Upon the call of the roll, the following Senators answered to their names:

Adams, J. H.

Hamby, R. E. A. :Moore, Louis S.

Arnow, Chas. S.

Henderson, A. H., Jr. Morgan Henry C.

Beauchamp, J. C.

Hodges, W. R.

:Mundy, W. W.

Boyd, B. W. Chastain, J. B.

Horn, J. Luther Hullender, W. C.

McLeod, A. N.
Owens, Vv. B.

Coates, Howard E. Johns, G. A.

Pace, Stephen

Davis, John Camp Keith, G. J.

Parker, C. H.

Douglas, J. B.

Kennedy, Dr. W. B. Phillips, John H.

Duke, Joseph B.

Kennon, J. H.

Redwine, C. D.

Ficklen, Boyce, Sr. King, E. R.

Smith, G. C.

Garlick, Carroll B. Lankford., G. W.

Smith, Ernest M.

Garrison, J. M.

Latimer, P. B.

Smith, Fred A.

Gillis, James L.

Little, W. R.

Stovall, J. Glenn

Gilstrap, E. W.

Loftin, Frank

Spence, Dr. J. M.

Grantham, E. L.

Mason, T. S.

Whitaker, Arthur

Green, Dr. Thomas E. Miller, E. C.

::\Ir. President

Mr. Johnson, Chairman of the Committee on Journals, reported that the Journal of yesterday's proceedings had been examined. and found correct.

By unanimous consent the reading of the Journal of yesterday's proceedings was dispensed with.

The following message "as r<'cei \eel from the House through Mr. Moor0, the Clerk thereof:

FHIVA y' D ECE.\lBEP. 14, l~J~~l.

:)07

Mr. President: The House insists upon its substitute as amended
to SPnate Resolution No. 4.

Also, thr House has adopted the majority report of the Conference Committee on House Bill No. 47.

Under the regular order of business, the follo\ving House bill was read the third time and put on its passage:

By Mr. Milner of Dodge-
House Bill No. 56. A bill to amend an Act to levy and collect a tax on cigars and cigarettes, and for other purposes.

By unanimous consent, the bill, House Bill No. 56, was recommitted to the Finance Committee.

Mr. Beauchamp moved that the Senate insist on its disagreement on Senate Resolution No. 4, known as the free text book resolution, and that a conference committee be appointed.

Thr motion prevailed.

The President appointed as a conference committee on the part of the Senate to act with the House committee on Senate Resolution No. 4, the following:

'rlw Senator from the 5th, Mr. Morgan.

The Senator from the 22d, Mr. Beauchamp.

308

J OURX AL OF THE 8EX ATE,

The Senator from the 23d, Mr. Smith.

Upon motion of Mr. Mason, the Senate took a recess at 10:15 o'clock A. M. subject to the call of the chair.

The Senate reconvened at 10:55 o'clock A. M. and was called to order by the president.
The following message was received from the House through Mr. Moore, the Clerk thereof:
Mr. President:
The House has read and adopted the following resolution of the House, to wit:
By Mr. Barrett of StephensHouse Resolution No. :18. A resolution that the
conference committee on House Bill No. 11 be instructed to review amendment No. 1 and make such recommendation as may be deemed proper.

The following message was received from the House through Mr. Moore, the Clerk thereof: Mr. President:
The House insists upon its substitute as amended to Senate Resolution No. 4 and the Speaker has appointed as a conference committee on the part of the House on Senate Resolution No. 4 the following members of the House, to wit:
Messrs. Elders of Tattnall, McMichael of Marion, Camp of Campbell.

FRIDAY, DECEMBER 14, 1923.

309

The following message was received from the House through Mr. Moore, the Clerk thereof:

Mr. President:
The Speaker has appointed as a new member of the conference committee 011 House Bill No. 11 in lieu of Mr. McMichael of Marion, withdrawn, Mrs. Napier of Bibb.
By unanimous consent, action on House Bill No. 30 and Senate Bill No. 3 was deferred.

The following privilege resolution was read and adopted:

By Mr. Smith of the 45th, and Mr. Coates of the 14th-
A RESOLUTION.
ResolYed, That the privileges of the floor be extended to Hon..J. E. Palmer, former Senator from the 33d, during his stay in the city.
Mr. Beauchamp, chairman of the conference committee on Senate Resolution No. 4, submitted the following report:

Lllr. President:
Your conference committee 011 Senate Resolution No. 4 beg leave to report that they have agreed on House substitute for Senate resolution with all amendments with the following amendment to be added at the end of seetion one of said substitute as follows:

310

.JouRXAL oF THE SEXATE,

''Provided the change of books made under this Act shall not exceed 50% of the Pntire list t'or an adoption period.''
December 14, 1923. .J. C. l:h.H"l'l-LUIP, :2:2d Dist., G. C. S:vrrm, 23d Dist., H. C. MonG_\x, 5th Dist.,
On the part ot' the SeHatt. ELDERs, ot' Tattnall, McMICHAEL, of Marion, CAMP, ot' Campbell,
On the Part of the House.
Adopted m Senate, Dec. 14. 1923. ~\yes 29, D. F. McCLATCHEY, Secretary of Senate.
F pon the adoption of the report, the ayes wen 29, nays 0.

The report having received the requisite Constitutional majority was adopted.

Mr. Mason of 30th District, Chairman ot' the Committee on FinancC', submitted thC' following report:

lJir. President:
Your Committee on Finance have had under consideration the following bill of thC' HousP of Representatives and have instructed me as chairman to report the same back to the Senate with the recommendation that the same do pass as amended, to wit:
House Bill No. 56. J\L-\sox, Chairman.

FRIDAY, DECEMBER 14, 1923.

311

The following House bill was read again and put on its passage:

By Mr. Milner of Dodge-
House Bill No. 56. A bill to amend an Act to levy and collect a tax on cigars and cigarettes, and for other purposes.

Mr. Pace moved that House Bill No. 56 be recommitted to the Finance Committee.

The motion prevailed.

The following House resolution was read and taken up for consideration:

B~ Mr. Barrett of Stephens-
House Resolution No. 38. A resolution instructing the conference committee on House Bill No. 11.

Mr. Hodges moved that the resolution be tabled.

The motion was lost. The resolution was lost.

Upon motion of Mr. Mason, the Senate took arecess at 12 :00 o'clock M. subject to the call of the chair.

The Senate reconvened at 12 :02 o'clock P. M. and \Yas called to order by the President.
Mr. Mason of 30th District, Chairman of the Committel' on Finance, submitted the following- l'Pport:

312

JOURNAL OF THE SENATE,

Jfr. President:

Your Commitee on Finance have had under consideration the following bill of the House and have instructed me as chairman to report the same back to the Senate with the recommendation that the same do pass as amended, to wit:

House Bill No. 56.

MAsoN, Chairman.

The following House bill was read again and taken up for consideration:

By Mr. Milner of Dodge-
House Bill No. 56. A bill to amend an Act to levy and collect a tax on cigars and cigarettes, and for other purposes.
By unanimous consent the follo,ving message was received from His Excellency, the Governor through Mr. Twitty, his secretary:

Mr. President:
I am directed by His Excellency, the Governor, to deliver to the Senate the following communication in writing, to which he respectfully invites your attention:

To the Senate of Georgia:
In three general elections the people of Georgia have overwhelmingly expressed their will in favor of the repeal of the Tax Equalization Law. The platform of the people in the last convention cleclmecl for the repeal of the Tax Equalization Law.

FRIDAY, DECEMBER 14, 1923.

313

The present administration was elected on that plat-

form. I am thoroughly convinced that a large ma-

jority of the people sincerely desire the repeal of

that law. I am more thoroughly convinced that

there will not be that feeling of rest and harmony

among the people which is necessary for construc-

tive progress so long as this law remains on the

statute books as a subject of agitation in each suc-

ceeding year.

Moreover, an overwhelming majority of the mem-

bers of the House of Representatives have declared

that the law should be repealed. This majority has

in good faith proceeded in a fine spirit to enact other

laws to make provision for a possible reduction in

revenues on account of the repeal of this law. The

majority in the Legislature has thus acted on rep-

resentation of a number of members of the Senate

that when such legislation should be enacted the

Senate in the same fine spirit would yield to the

majority of the House and repeal the Tax Equaliza-

tion Law. I respectfully suggest that the Senate

would manifest the same generous spirit and con-

tribute largely to the stabilizing of the tax laws of

the State and thus serve the best interest of the peo-

ple if it would pass the House bill repealing the

Tax Equalization Law. In compliance with my

pledges to the people and pursuant to the terms of

the platform of the Macon convention, and in re-

sponse to the will of the people expressed in the

last three elections, I earnestly urge the repeal of

the Tax Equalization Law.

Very respectfully suhmitted,

CLIFFORD "\VALKER,

This December 14, 1923.

Governor.

.JOVRXAL OF THE ~EXATE,
The committee offered the following amendment to House Bill No. 56:
Amend by striking from the bill the following words: "Provided that the number of employes shall not exceed six and the salary of each shall not exceed $2,000.00 per annum,'' on page three of the bill.
The amendment was adopted.
The committee offered the following amendment to House Bill No. 56:
Further amend by adding after the last word of paragraph one of said amendment the following words:
Amend said Act, approved August 15, 1923, by striking therefrom the words ''Comptroller General'' "\vherever they occur in said Act and this amendment, and substituting therefor the words '' Commissioner of Revenue.''
Further amend by adding after the words ''each box of cigars'' "\vherever they occur in said amr:nclment the following words: ''Package or other container."
Further amend by adding a new paragraph to the amendment to be numbered two, to read as follows: 2. Provided that whenever cigarettes are sold in cartons or other original containers, said stamps may be affixed to each such carton or container and not to each package contained therein.

FRIDAY, DECE:\IBEH 1+, 1!1:2:L

:31.)

Furtlwr amend b~ nmulK>ring repealing clause three.
Further anieml b~ adding after the last ~word of the caption the "ords "and for other purposes."

The amemlmeut was adopted.

'l'hc report of the committee, which wm; fanHable to the passage of the bill, was agreed to as anwnded.
On the passage of tht> bill, tlw a~es were .__l)o_) , na~s 0.

TlH~ bill haYing received the requisite Constitutional majority was passed.

The following priYilege resolution was read and adopted:

By l\Ir. Moore of 7th-
ResolYed, That the priYileges of the floor be extended to the Hon. David Comfort of Marietta, Ga., distinguished citizen of Cobb County, during his sta~ in the city.

Mr. Lankford moYecl that tlw Renate rc-consider its action in defeating Homw R<>solution Xo. :38.

The motion preYailed.

11he follo,ving resolution was rPad agam and put on its passage:

:n1i

.Jol:IC'\.\L OF TilE SEXATE,

B~- ~Ir. Barrett of Stevheus-
Hom;e Resolution No. :lt'. Whereat>, 'rhe General Tax Act House Bill Ko. 11, Section :2, Paragraph 1, carries with it a pro,-ision, as agreed to by the House aml Senate, which, in effect, provides that women may vote without paying poll tax.
't'lwrcfore be it nsolntl by the House, the Senate concurring, That the eoufereuce eommittee having under consideratiou said House Bill Ko. 11 be instructttl to revie,,- sai<l }Hlntgraph and make such recommendation al'l may he <l<emed proper.

't'he resolution "-a:,; adopted.

The following resolution \YHS introcluced, read th<' first time and referred to tlw committee:

B~ Messrs. Moore, Pace awl _Adams-
Senate Resolution Ko. 13. A resolution instructing State Highway Department not to reduce tlH number of divisions, and for other purposes.

l:pon motion of Mr. Mundy, the resolution was referred to the Committee on Highways.

The hour of adjournment having arrived, the President declared the Senate adjourned until :i o \lock P. }\f. today.
~\.FTERXOOX SESSIOX,
3 P.M.

'fhe Senate reconvened at this hour and \\-as called to order by the President.

Fnm.\ Y, lh:cE:\IBEH 1+, 1H:2:-L

:n1

Upon motion of Mr. Smith of the 2:~d, the roll call was dispensed with.

Upon motion of Mr. Smith of the 23d, the Senate took a recess at 3:01 P. 1\f. subject to the call of the chair.

The Senate rec01wened at 3:33 P. M. and was called to order by the President.

The conference committee on Senate Bill No. 2, known as Lankford Income Tax, submitted the following report:

Jfr. President:
Your Conference Committee Xo. I ou Senate Bill No. 2 beg leave to report that they are unable to agree and ask that the committee be discharged.
This December 14th, 1923. C. D. REDwrxE, 26th Dist., C. B. GAnLrcK, 17th Dist., E. H. KTxG, 11th Dist., I In tlw Part of the Senate. CHAI:'. N. HowARD, Chattahoochee, I. H. P. BEcK, Carroll, DYKEs, of Dooly, On thP Part of the House.
Mr. Kennon moved to (lischarge the committee.
Mr. Pace moved as a substitute that the committee be discharged and a new committee be appointed.

,J Ol_'R ::\.\ L OF THE ~EX ATE,
l'ndtr tlw rule::; of tlw Senate, tlw substitut<> nwtion took precedence.
lTpuu tlw substitute motion of Mr. PacP that tlH committee bP rlischarged and a ne" one apointed, the a~es \n~n :!+, na~s :->, and t lw motion pre,ailecl.
1'pon motion the Senate took a rt>cess at :1 :+0 o'clock P. }f. subject to the call of the chair.
The Senate recomenetl at 3 :50 o'clock P. M. and \\as called to order hy the President.
The conference committee on House Bill No. 11, known as the General Tax Act, submitted the following report :
Jfr. President: Your committee on conference on House Bill Ko.
11 beg l(an to rccomnwncl that the House recedP from its disagreement to amendments Nos. 5, J1, :!0, 39, 42, ] 9.
\Ye recommend that the Senate recede from it~ amendments Xos. G, 10, 28, 29, 33, 37-~\.
\\'e recommend tha.t the following amewlments lH adopted as amem1C<1 : 1:2, 13, 3+ and 37.
~1Asox of 30th, PHILLIP~ of 18th, }foom: of tlw 7th, <Ju the Part of the Senate>. Ex xis,
STEWART, NAPIER,
On the Part of the House>.

l<'mru Y, DECE:\IllEH 1-t-, 1~~~;L

::1.)

Furtlwr amend b~~ nmnhLring npealing clause three.

l<'urther amend by adding after the la:-;t word of the caption the words "and for other purposes."

Tht amendment was adopted.

The n'port of the committee, which was faYora ble to the }HlssagP of the hill, was agTPed to as ame>nded.

Un the passage of the hill, th<' ayps wPre nays 0.

Tlw bill haYing received the requisite Constitutional majority was passed.

'l'hl following priYilege resoln tion was re<Hl nw 1 adopted:

B~~ Mr. Moore of ith-
Resolnd, That the priYileges of the floor be extended to the Hon. David Comfort of Marietta, Ga., distinguished citizen of Cobb Count~~, during his sta~' in the city.

}lr. Lankford moYed that tlw Senate reCOI\sidlr its action in defeating HonSl' RPsolntion Xo. m~.

The motion prevailed.

The following resolution was read agam and put on its passage:

:nG

.JouR.'\.\L OF THE SEX.\TE,

By ~lr. Barrett of Stephens-
Hom;e Hesolution Ko. :lt\. Whereas, The Genl'ral Tax .\ct House Bill Xo. 11, Section ~' Parag-raph 1, carries with it a proYision, as agrl'ed to by the House and Senate, which, in effect, proYide:-; that ~women may Yote without paying poll tax.
ThPrefore he it nsolYed hy the House, the SenatP concurring, That the conference committee haYing under consit1eration said House Bill No. 11 be instrudell to reYiew said paragraph and make such rcconmlewJation as may he <leemed proper.

The resolution \nts adopted.

'fhe following resolution was introduced, rPad tlw first time and referred to the committee:
By Messrs. .Moore, Pace and AdamsSenate Resolution K o. 13. A resolution in:-;truct-
iug State Highway Department not to reclneP tl11 number of (li,isions, and for other purposes.

"Gpon motion of Mr. :Mundy, the resolution was referred to the Committee on Highways.

The hour of adjournment haYing arriYet1, the Prt>Hiflent declarefl the Senate adjourned until :1 o 'elo<:k P. ~f. today.
AFTERXOOX SE:-:iSIOX'
3 P.M.

The Senate reconvened at this hour and was ealled to ord<'r by the President.

FmiuY, DEcE:.tnEH 1-!-, l~l:23.

:n/

Upon motion of 1\Ir. ~mith of the 2:1<1, the roll call was dispensed with.

Upon motion of Mr. Smith of the 23d, the Senate took a recess at ;) :01 P. M. subject to the call of the chair.

The Senate reconnned at 3:35 P. :M. and was called to order h~- the President.

The conference committee on Senate Bill No. 2, known as Lankford Income Tax, submitted the following report :

Jlr. President:
Your Conference Committee Ko. I on Senate Bill No. 2 beg leave to report that they are unable to agree and ask that the committee he discharged.
This December 14th, 19:2:3. C. D. REDwixE, 26th Dist., C. B. GAHLicK, 17th Dist., K H. KTxn, 11th Dist., <ln tlw Part of the Senate. CHA:,;. X. HowARD, Chattahoochee, I. H. P. BEcK, Carroll, DYI(ES, of Dooly, (ln tlw Part of the House.
Mr. Kennon monel to discharge the committee.
Mr. Pace moved as a substitute that the committee be discharged and a new committee be appointed.

.Jonn.\L oF THE SE.XATE,
l'udtr thP rule,.; of the Senate, tlw substitut( moT tion took ]ncccdcnce.
l'pon thL' substitute motion of ~lr. Pace that tlw committee bP discharged and a new one apointe<l,
tlw a~Tes W!l'P :2+, 1w~s .J, an<l thP motion preT
,ailed.
rpon motion. tlw Senate took a recess at 3:40 o 'dock P. ~I. subject to the call of the chair.
'rhe Senate recomcned at :1:50 o'clock P. M. and ln\s called to onler h~ the President.
'rhc conference committee on House Bill X o. 11, known as tlw Gen(ral Tax Act, submitted the fo]T lo\\ing rPport:
Jlr. President: Your CfnnmittN on conference on House Bill Ko.
11 beg ll'an to reconnnewl that the House recedP from its <1isagrecnwnt to amendments Nos. 5, J1, :20, :19, 42, 1!1.
\\'<' recommend that the Senate recede from its amcwlments Kos. G, 10, 28, :29, 35, 37-~\.
\\"e recommend that tlw following amendnwnts lw <\floptcd as amPIHlc<l: 1:2, 13, 3+ and 37.
N!Asox of 30th, p HILLTl'S of 18th, MooRE of tlw 7th, (In the Part of the Senate. Ex xis,
STEWART, NAPIER,
On the Part of the House.

1:\"DEX.
T
TAXEH A:\"]) TAX LA WH-(Se!' ('onstitutional Amendments). Repeal Tax Equalization Law ....................... 11 14 Snpenise Collection of Occupation, Etc., Taxes........ 30 ('ol!ertion of Cigar and ('igarPtte Tax 41 62 70 79 80 268 279
TAX COLLECTORS:\lake Tax ('olledors, !'Xofficio Sheriffs ......... 252 256 270
PART II
SENATE RESOLUTIONS
S!'cretary notify House . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . i Committee, Joint, to notify Governor . . . . . . . . . . . . . . . . i .J. B. Douglas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Senator L. D. Passmore . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 In\'iting Oscar W. L"nderwood to address Gen. Assembly 34 HelatiH to proclamations of the Governor..... . . . . . . . 61 .Joint Session to hear adrlres" of Senator L"nderwood.. 84 Employees of Senate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85 Adjourn sin!' die, DecPmber 7, HJ23 . . . . . . . . . . . . . . . . . . 204 Thomas .T. Appleyard . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 241 General Assembly adjourn sine die, December 14, 1923 256 I nstrn<'tions to Conference ('ommittee on S. B. X o. 2 269 J. E. Palmour . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 309 David Comfort . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 315 Xotif~ Governor of sine die adjournment . . . . . . . . . . . . 327 Thanks to President . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 327 Thanks to Re<'retar.\ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 328
PART III
HOUSE BILLS
TAXES AXD TAX LAWSGeneral Tax Act ............. 6:{ 65 86 127 173 281 293 31b Repeal Tax Equalization Act . . . . . . . . . . . . . . . 77 82 204 324 Create Department of Revenue .... 215 232 237 257 284 286 Amend Act, to lev~ tax on dgars nnd cigarettes 283 290 307 311 312 314

I :\llEX.
PART IV
HOUSE RESOLUTIONS
.Joint Session, Governor's Address . . . . . . . . . . . . . . . . . . . 1tl Endorse plan to eonstnwt substitute steam plant for
Gorgas plant ...................................... 33 64 Adjourn from Wednesday, Xov. 28th until Det. 3r<l.. 196 State Librarian furnish hooks to Hahersham rounty.. 242 Joint Session, Governor's Address . . . . . . . . . . . . . . . . . . . . 267 Fnfinished business of extra session . . . . . . . . . . . . . . . . . . 218 Incidental expenses of extra session . . . . . . . . . . . . . . . . . . 278 Instructions to Conferenrp Committee on General Tax Act
308 311 315 Relative number clidsions in State Highway Department 3Hl Athletic Relations between U. of Ga. and Ga. Tech.. 321 Adjourn sine die ............................ . . . . . . . . 329

FRIDAY, DECEMBER 14, 1923.

:n9

Mr. President:
I respectfully dissent from the majority conference report on House Bill No. 11 on Senate amendment No.5.
STEWART of Atkinson.

Amend Par. 28 of Sec. 2 of House Bill No. 11 adding after the words ''public use'' the words ''and charging for the use thereof.''
Amend Section 1 of House Bill No. 11 by adding a new paragraph to be known as Paragraph 36-A to read as follows:
''Upon each dealer in fire engines and apparatus or either of them, $100.00 for each place of business.''
Amend Paragraph 92, Section 1, by striking the figures '' $35.00'' and inserting the figures '' $50.00, '' and by striking the figures '' $50.00'' and inserting the figures "$100.00."
Amenu ParagTaph 113, Section 1, by striking said paragraph and substituting the following:
"Toll bridges and ferries. Upon all persons or corporations operating ferries, $15.00. Upon all persons or corporations operating toll briuges, $100.00. Said tax to be paid to the collector of the county in which the owner lives or is domiciled. Provided, that this tax shall not be required of any ferry or toll bridge the receipts from which do not amount to more than $500.00 per annum.''
Mr. Mason moved that the Senate adopt tht> report of the conference committee.
The motion prevailed.

320

JouRNAL OF THE SExATE,

The following message was received from the House through Mr. Moore, the Clerk thereof:

Mr. President:
The House has adopted the report of the conference committee on th~> following- r<>solution of the Senate, to wit:

By Mr. Beauchamp of the 22d-
Senate Resolution No. 4. A resolution relative to the supplying of free textbooks for the school children of Georgia.

The following message was received from the House through l\fr. l\foore, the Clerk thereof:

JJ r. President:
The House has adopted the report of the conference committee on the following bill of the House, to wit:

By Messrs. Enni~ of Baldwin all(l Dixon of JPnkins-
House Bill No. 11. A bill to annually levy and collect a tax for the support of the State government and public institutions, and for otlwr purposes.

The following message was received from th<~ House through Mr. Moore, the Clerk thereof:

Mr. President: The House has passed by the requisite Constitu-

FRIDAY, DECEMBER 14, 1923.

321

tional majority the following bill of the Senate, to wit:

By Messrs. Spence of the 8th, Redwine of the 26th, and Loftin of the 37th.
Senate Bill No. 10. A bill to exempt certain manufactories and industries from taxation for a perio<l not exceeding five years.
The following message was received from the House through Mr. Moore, the Clerk thereof:

Mr. President:
The House has read and adopted the following resolution of the House, to wit:

By .Messrs. wilson of Walton, Barrett of Stephens, McClure of Walker, and Linder of Jeff Davis-
House Resolution No. 40. A resolution relative to the resumption of athletic relations between the University of Georgia and the Georgia School of Technology.
The following House resolution was read the :first time and referred to the committee: By Mr. Wilson of walton and others-
House Resolution No. 40. A resolution relative to resumption of athletic relations between the Uni-
versity of Georgia and Georgia Tech.
Referred to Committee on University of Georgia.
The following message was received from the House through Mr. Moore, the Clerk thereof:

322

JouRNAL OF THE SENATE,

Mt. President:
The House has agreed to the Senate amendments to the following bill of the House, to wit:

By Mr. Milner of Dodge-
House Bill No. 56. A bill to amend an Act to levy and collect a tax upon dealers in cigarettes and cigars.
The President appointed as a Conference Committee No. 8 on Senate Bill No. 2:
The Senator from the 20th, Mr. Hodges.
The Senator from the 42d, Mr. Davis.
The Senator from the 43d, Mr. Green.
r
Mr. Adams moved that the Senate reconsider its action in appointing Conference Committee No. 8 on Senate Bill No. 2, known as the Income Tax Act.

Upon the motion the ayes were 16, nays 15, and the motion prevailed.

Mr. Adams moved that the Senate recede from its position on Senate Bill No. 2 and accept the House amendments.

Mr. Smith of the 35th called for the prevwus question.

The call was sustained. The main question was now ordered.

FRIDAY, DECEMBER 14, 1923.

323

This motion involving an amendment to the Constitution, the roll call was ordered and the vote was as follows:

Those voting in the affirmative were Messrs:

Adams, J. H.

Johns, G. A.

Arnow, Chas. S.

Keith, G. J.

Hamby, R. E. A.

Kennedy, Dr. W. B.

Hendarson, A. H., Jr. Kennon, J. H.

Horn, J. Luther

Little, W. R.

Hullender, W. C.

Mason, T. S.

Moore, Louis S. McLeod, A. N. Phillips, John R. Stovall, J. Glenn Spence, Dr. J. M. Whitaker, Arthur

Those voting in the negative were Messrs:

Beauchamp, J. C. Boyd, B. W. Chastain, J. B. Davis, John Camp Ficklen, Boyce, Sr. Garlick, Carroll B. Ganisou, J. M. Gibtrar, E. \\".

Grantham, E. L.

Morgan, Henry C.

Green, Dr. Thomas E. Mun'dy, W. W.

Hodges, W. R.

Owens, W. B.

King, E. R.

Pace, Stephen

Lankford, G. W.

Parker, C. H.

Latimer, P. B.

Redwine, C. D.

Loftin, Frank

Smith, G. C.

Miller, E. C.

Smith, Ernest M.

Those not voting were Messrs. :

Cason, Allison M. Coates, Howard E. Douglas, J. B.

Duke, Joseph B. Gillis, James L. Johnson, Emmett F.

Passmore, L. D. Smith, Fred A. Mr. President

Ayes 18, nays 24.

On the motion to recede and accept the House amendments to Senate Bill No. 2, the ayes were 18, nays 24.
Th motion having failed to receive the requisite Constitutional two-thirds majority was lost.

Mr. Johns moved that the following bill, adversely reported, be taken from the table and taken up for consideration:

324

.JOURXAL OF THE SENATE,

By Mr. Knight of Berrien and others-
House Bill No. :m. A bill to repeal an .Act of
August 14th, 1923, known as the Tax Equalization Law, and for other purposes.

The motion prevailed.

Mr. Johns move<l to disagree to the report of the committee, which was unfaYorable to the passage of the bill.

The following minority report was read:
'\hereas, There is and has been unrest and agitation throughout Georgia with reference to the repeal of what is commonly called the Tax Equalilmtion La-w accompanied by a disturhance of business and political affairs; ancl,
Whereas, This question has played a major part in the last two State campaigns; and,
whereas, The people have spoken unmistakably in those campaigns and have practically demanded the repeal of said so-called Tax Equalization Law; and,
Whereas, The people in comention assembled wrote into their platform an expnssion of their will that said law should be repealed; and,
Whereas, This expressed will of our people thus incorporated in the platform adopted by the comention made it mandatory upon the chosen executive and representatives of the people to write their will into la\v by a repeal of said Act which has unduly

FRIDAY, DECEMBER 14, 1923.
burdened the masses of the people, and has caused so much unrest and undue agitation to the detriment of our State; and,
Whereas, The chief executive in response to this expressed will of the people and in keeping with his declared convictions has deemed this matter of sufficient gravity and importance to submit the question of the repeal of this Act to the General Assembly of Georgia in extraordinary session with the vie>v that the Assembly should act affirmatively thereon; and,
-Whereas, The said Act was adversely reported by the Finance Committee, it being only a small proportion of the Senate, which action if concurred in will prevent a full consideration by this hody and action on said measure.
Now, therefore, we, the undersig-ned members of the Finance Committee of the Senate, do hereby file this minority report to the end that full and free consideration may be given to the repeal of this Act, and that the Senate as a whole may act upon this measure, which has already been adopted by the House, and we do therefore in this minority report recommend that House Bill No. 30, known as the repeal bill of said Equalization Law, be reported back with the recommendation that it do pass.
G. A. JoHx~, :27th District, Vice-Chairman.
B. W. BoYD, 19th District, A. H. HENDERsoN, Jr., 32d
District, J. M. GARRISON, 33d District, W. R. HoDGEs, 20th District.

326

JouRKAL OF THE SENATE,

On the motion to disagree, Mr. Johns called for the ayes and nays and the call was sustained.

Mr. Lankford called for the previous question.

The call was sustained.

The main question was now ordered.

The roll call was ordered and the vote was as follows:

Those voting in the affirmative were Messrs:

Arnow, Chas. S.

Hodges, W. R.

Boyd, B. W.

Hullender, W. C.

Chastain, J. B.

Johns, G. A.

Garrison, J. M.

Keith, G. J.

Gilstrap, E. W.

Loftin, Frank

Henderson, A. H., Jr. Owens, W. B.

Pace, Stephen Phillips, John R. Redwine, C. D. Stovall, J. Glenn Whitaker, Arthur

Those voting in the negative were Messrs:

Adams, J. H.

Horn, J. Luther

Beauchamp, J. C.

Kennedy, Dr. W. B.

Davis, John Camp Kennon, J. H.

Ficklen, Boyce, Sr. King, E. R.

Garlick, Carroll B. Lankford, G. W.

Grantham, E. L.

Latimer, P. B.

Green, Dr. Thomas E. Little, W. R.

Hamby, R. E. A. Mason, T. S.

Miller, E. C. Moore, Louis S. Morgan, Henry C. Mundy, W. W. McLeod, A. N. Parker, C. H. Smith, G. C. Spence, Dr. J. M.

Those not voting were Messrs :

Cason, Allison M. Coates, Howard E. Douglas, J. B.

Duke, Joseph B. Gillis, James L. Johnson, Emmett F. Passmore, L. D.

Smith, Ernest M. Smith, Fred A. Mr. President

~\yes 17, nays 24.

Mr. Lankford moved that the verification of the roll call be dispensed with, and the motion prevailed.

FRIDAY' DECEMBER 14, 1923.

327

On the motion to disagree to the report, the ayes were 17, nays 24.

The motion having failed to receive the requisite Constitutional majority was lost.

Mr. Pace offered the following resolution:

Senate Resolution No. 14. Resolved by the Senate, the House of Representatives concurring, That a committee of two from the Senate and three from the House be appointed to notify His Excellency, the Governor, that the extraordinary session of the General Assembly has concluded its business, and stands ready to adjourn sine die.

The resolution was adopted.

The President appointed as a committee on the part of the Senate the following:
The Senator from the 19th, Mr. Boyd.

The Senator from the 30th, Mr. Mason.

Mr. Pace offered the following resolution:

A RESOLUTION.
Senate Resolution No. 15. Resolved, That the Senate does hereby extend to the President of the Senate our sincere thanks for his patient, able and fair administration of the affairs of the Senate as its presiding officer, and assure him of our highest esteem and deepest affection.

~28

JOURNAL OF THE SEX ATE,

The resolution was adopted unanimously by a rising vote.

Mr. Pace offered the following l"L'Solution:

A RISOLUTION.
Senate Resolution No. 16. Resolved, That the thanks of the Senate be and the same are hereby extended to the Honorable D. F. McClatchey and his able assistants for their devoted and untiring efforts during the present session, and the dispatch practiced by them in expediting the affairs of the Renate.
Tlw resolution was adopted.
The following message was received from the House through Mr. Moore, the Clerk thereof:
Mr. President: The House has read and adopted the following
resolution of the Senate, to wit:
By Mr. Pace-
Senate Resolution No. 14. A resolution that a committee be appointed to notify the Governor that the General Assembly is now ready to adjourn sine die.
The Speaker appoints as a committee on the part of the House under the above resolution of the Senate the following members of the House, to wit:

FRIDAY' DECK.\J BER 14, ] 923.

329

Messrs. Milner of Dodge, Bowden of McDuffie, Williams of Harris.

The following message was received from th{' House through Mr. Moore, the Clerk thereof:

M1. President:

The House has adopted the following resolution of the House, to wit:

A resolution-That the General Assembly now adjourn sine die.

The following House resolution was read and adopted:

By Mr. Milner of Dodge-
House Resolution No. 42. Resolved, That thC' General Assembly now adjourn sine die.

The President declared the Senate adjourned sine die.

INDEX
TO THE
SENATE JOURNAL
EXTRAORDINARY SESSION
1923

INDEX

PART I

SENATE BILLS

A AUDITOR, ~TATE--
Create DepartmPnt of ............... 10 14 28 63 66 70 227

B

BUDGET SYSTEM-

To establish

15

c

COMMITTEES, CONFERENCE-
Senate Bill No. 2, Income Tax ...... 225 229 234 252 261 262 282 292 322
House Bill No. 47, Commissioner of Revenue ........ 272 286 House Bill No. 11, General Tax Act . . . . . . . . . . . . . . . . . . 305 Senate Resolution So. 4, School Books . . . . . . . . . . . . . . . 307

COMMUNICATIONS AND INVITATIONS-
St. Mark's Men's Bible Class . . . . . . . . . . . . . . . . . . . . . . . . 8 University of Georgia, Home Coming Day . . . . . . . . . . . . 9 10 Georgia School of Technology . . . . . . . . . . . . . . . . . . . . . . . 56 Men's Bible Class, 1st M. E. Church, Decatur. . . . . . . . 56 Georgia Federation of Labor . . . . . . . . . . . . . . . . . . . . . . . . . 122

CONSTITV'l'IO:.'\ AL AMENDMENTS--

Income Tax-Lankford-Senate Bill No. 2 .... 10 14 34 41 205 218 229 234 243 250 262 280 317
Budget Committee-Pace . . . . . . . . . . . . . . . . . . . . . . . . . . 11 14 Property Classification for Taxation . . . . . . . . . . . 16 209 215 Reduce Ad Valorem Tax to Four Mills . . . . . . . . . . . . . . 41 State Budget Commission . . . . . . . . . . 64 66 196 204 210 221 Exempt eertain manufacturers from certain taxation
252 255 272

J

JOINT SESSION-

Governor's Address ................................ 17 267

Senator "Underwood

125

334

INDEX.

M
)iESSAGES, EXECUTIVE3 11 17 59 222 266 312
:MESSAGES, HOFSE6 7 16 33 39 63 69 69 84 195 195 214
214 215 226 227 230 234 241 242 249 261 263 266 266 268 272 281 282 283 286 290 291 292 307 308 308 309 ~20 320 320 321 321 321 328 329
p

PERSOXAL PRIVILEGE-

Senator Picklen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

lli

PROCLAMATION, GOVERNOR'S-

Convening Extraordinary Session

3

PUBLIC PRINTING300 copies, Senate Bill No. 6........................ 31 Senate Bill X o. 2, Be printed. . . . . . . . . . . . . . . . . . . . . . . . . 202

R
REPORTS, COXFEREXCE COMMITTEEf-i-
Senate Bill X o. 2, Income Tax . . . . . . 22!J 23+ 242 262 280 317 House Bill No. 47, Revenue Act .................... 284 286 Senate Resolution No. 4, School Books . . . . . . . . . . . . . . . 309 House Bill No. 11, General Tax Act................... 318

REPORT, MINORITYHouse Bill No. 30, Repeal 'rax Equalization Act . . . . . . 324
REPORTS, STANDIXG COMMITTEESAppropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 Constitutional Amendments ............... 32 40 194 214 255 Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Finance ............ 68 84 193 194 231 255 279 290 310 311
s

SHERIFF-(See Tax Collectors).

SCHOOLS AND SCHOOL LAWSCreate Commission on Text Books .............. :30 34 51 309

1:\DEX.
T TAXES A::'\D TAX LAWS-(Se<' Con~titutional Amendments).
Repeal Tax Equalization Law ....................... 11 14 Supervise Collection of Occupation, Etc., 'l'axcs.... . . . . 30 Colleetion of Cigar ani! Cigar<>tte Tax 41 62 70 i!l 80 268 27!l TAX COLLECTORS:Make Tax Coll<>etors, PXofficio Sheriffs ......... 252 256 270

PART II

SENATE RESOLUTIONS

Secretary notify House . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . i

Conunittee, .Joint, to notify Governor . . . . . . . . . . . . . . . . 7

J. B. Douglas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26

Senator L. D. Passmore . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27

Inviting Oscar W. Underwood to address Gen. Assembl~ 34

Relatiw to prodamations of the Governor.... . . . . . . . . 61

.Joint Session to !war a1l1lress of Senator "r'nderwood.. 84

Employees of Senate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85

Adjourn sine die, December 7, 1923 . . . . . . . . . . . . . . . . . . 204

Thomas .J. Appleyard . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 241

General Assembly adjourn sine die, December 14, 1923 256

Instrudions to Conferenee Committe!' on S. B. No. 2 269

.J. E. Pahnour . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 309

David Comfort . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 315

Xotif~ Governor of sinl' die adjournment . . . . . . . . . . . . 327

Thanks to President . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 327

Thanks to Secretary

328

PART III

HOUSE BILLS
TAXES AXD TAX LAWSGeneral Tax Act ............. 63 65 86 127 175 281 293 318 Repeal Tax Equalization Act . . . . . . . . . . . . . . . . 77 82 204 324 Create Department of Rennue .... 215 232 237 257 284 286 Amend Aet, to lev~ tax on dgars and cigarettes 283 290 307 311 312 314

1:\DEX. PART IV

HOUSE RESOLUTIONS

.Joint :'\ession, Go,ernor 's Addtess . . . . . . . . . . . . . . . . . . . 1tl

Endorse plan to eonstrud substitute steam plant for

Gorgas plant ...................................... 33 64

Adjourn from Wednesday, Xov. ~8th until Dee. 3r<l.. 196

State Librarian furnish hooks to Habersham count~.. ~42

Joint Session, Governor's Address . . . . . . . . . . . . . . . . . . . . 267

Fnfinished busittess of extra session . . . . . . . . . . . . . . . . . . 278

Incidental expenses of extra session . . . . . . . . . . . . . . . . . . 278

Instructions to Conference Committee on General Tax Act

308 311 315

RelatiYe number divisions in State Highway Department 31G

r. Athletic Relations between

of Ga. and Ga. Tech.. 321

Adjourn sine die . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 329

JOURNAL
OF THE
House of Representatives
OF THE
STATE OF GEORGIA
_-\T THE
EXTRAORDINARY SESSION
OF THE
GENERAL ASSEMBLY
At Atlanta, November 7, 1923.
1923 FOOTE & DAVIES CO., STATE PRINTEHS
ATLANTA, GA.

JOURNAL

REPRESENTATIVE HALL, ATLANTA, GA.,

WEDNESDAY, NovEMBER 7TH, 1923.

Pursuant to the call of the Governor, the House met in extraordinary session this day at 10 :00 o'clock, A. M., was called to order by the Speaker, and opened with prayer by the Chaplain.

The roll was called and the following members answered to their names :

Adair

Camp of Campbell

Adams of Franklin Camp of Coweta

Adams of Towns

Carr

Anderson

Carter

Arnold

Childs

Atkinson of Camden Christopher

Atkinson of Chatham Clark

Aubrey

Collins

Bandy

Copeland

Banister

Covington

Barrett

Cox

Beck

Culpepper

Bell

Cumming

Bennett

Curry

Bird

Daniel of Heard

Blease

Daniel of Troup

Bleckley

Davis of Floyd

Boatwright

Davis of Thomas

Boswell

DeFoor

Bowden

DeLaPerriere

Bozeman

Dixon of Jenkins

Braddy

Dixon of Wilkinson

Branch

DuBose

Brannen

Duncan

Burt

Duvall

Bussey

Dykes

Callaway

Elders

Ellis Ennis Evans of Screven Evans of Warren Eve Fleming of Columbia Fleming of Hancock Fletcher Fortson Fowler Foy Gillen Golden Greer Griffis Griner Grovenstein Guess Haddock Hamrick Harrell Harris Harrison Hatcher of Burke Hatcher of ~uscogee Head Hillhouse

4

JouRXAL oF THE HousE,

Hines of Decatur Hines of Sumter Holden Holton Houston Howard of Chatta-
hoochee Howard of Long Howard of Screven Hulme Huxford Hyman Jenkins Johnson of Bacon .Johnson of Forsyth Jones of Cook Jones of Coweta Jones of Floyd Jones, A_ D-, of
Meriwether Jones, W. R-, of
Meriwether .Jordan Kempton King Kirkland Knight Langley Latham Linder Lindsey Logan Loyd Lyons McClure McCrory McCullough McDonald McGarity McMichael McMullan Maddox Mann

Mansell

Simpson

Mayo

Singletary

:Meeks

Smith of Bryan

Miles

Smith of Fulton

Milner

Smith of Jefferson

:Montgomery

Smith of Lamar

Moore

Spence

:Mullis

Stanford

X a pier

Stanley

Xew

Steele

X orman of Colquitt Stevens

X orman of Henry Stewart

Orr

Stone

Owen

Stovall

Pafford

Strickland

Parker

Sutlive

Parks

Sweat

Parrish

Swindle

Peek

Tatum

Penland

Tippins

Perkins of

Toole

Habersham

Trippe

Perkins of Museogee Turner

Perryman

Tyson

Peterson

Van Landingham

Phillips of Jasper Vaughan

Phillips of Telfair ~Warren

Pickering

Way

Pickren

West

Pitts

Whitley

Pope

Whitworth

Prire

Williams

Reville

Wilson

Riley

~Wimberly of Laurens

Roberts

Wimberly of Toombs

Robertson

Wimberly of Twiggs

Rountree

Wingate

Rowe

Winship

Russell

Wood

Rutherford

Woodruff

Sapp

Worthy

Shedd

Wright

Shettlesworth

Mr. Speaker

'.YEDXESDAY, KoYK\IBER 7TH, 1923.

5

The following proclamation, convening the General Assembly in extraordinary session, was read:

A PROCLAMATION
Whereas, future progress in Georgia along all industrial lines depends upon the establishment of a stabilized system of taxation, and
Whereas, experience has clearly demonstrated that there can be no civic peace or harmony among the people of the State, and that taxation can not and will not be stabilized under the present so-called Tax Equalization Law in the practical operation of which tax experts estimate that from one-third to one-half of the people and one-third to one-half of the taxable property are bearing all the burdens of ta..cxation, while many of the citizens of the State most able to pay taxes, having large annual incomes from salaries and other sources, are entirely escaping taxation, and
Whereas, unrest and bitterness are increasing among the people, business is growing more unsettled and large industrial plants leaving the North and East are being located in other Southern States because of the unstabilized conditions of taxation in Georgia, and
Whereas, the continuance of this unfair, unjust and unsettled condition of affairs will work irreparable loss aiHl damage to the people of the State, and
Whereas, the income of the State is not sufficient to pay the existing obligations to the old Confederate Yeterans, equip and maintain the common schools, the normal schools, the colleges, the eleemosynary and other institutions of the State to the

6

,JouRNAL o:F THE HousE,

point of efficiency which will hold Georgia in line with the progressive States of the Union, and
Whereas, the recent session of the Legislature adopted revenue measures of great importance and wide scope, involving the collection of millions of dollars annually without providing necessary means of enforcing the collection of the same, and,
Whereas, hundreds of thousands of dollars can be conred into the treasury of the State annually by a scientific and business-like system of enforcing the tax laws, and other obligations to the State, and
Whereas, the present laws of the State compel the attendance of all children within prescribed ages upon the schools without providing school books, although many of these children are absolutely unable to purchase the same, and
Whereas, the people of Georgia, in convention assembled, recently declared that such school books should be furnished to pupils in the elementary grades,
Now, Therefore, by virtue of the authority vested in me by Article V, Section 1, Paragraph 13, of the Constitution, I, CLIFFORD \VALKER, Governor of Georgia, do herehy convoke the General Assembly of the State in extraordinary session, to meet in their respective halls at the Capitol in the City of Atlanta on the 7th day of November, 1923, at 10 o'clock, A. M., for the following objects, all of which are considered by the Executive of sufficient importance to make the necessity for such extraordinary session:
To reform the tax system of the State by proposing Constitutional amendments relating thereto, by enacting general laws relating thereto, to repeal the

'VEDXESDAY, NovEMBER /Til, 1923.

7

Tax Equalization Law, to propose constitutional amendments and enact general laws which will bring to the tax books intangible, invisible and other property now escaping taxation, and distribute the bur<len of taxation by placing a fair share upon those

citizens enjoying large incomes who now pay prac'tically no taxes, and provide practical and efficient means to establish uniformity of taxation by enforcing the tax laws.

To enact laws authorizing the State Board of Education to purchase and distribute text books without

cost to the pupils of the elementary grades of the

common schools in the future, making such present appropriation to that end as the prospective state of the Treasury will authorize.

Gi,en under my hanrl and the Great Seal of the

State at the City of ~\tlanta, this the 24th day of

August, in the Year of Our Lord Nineteen Hun<lre<l

and Twenty-Three.

CLIFFORD "'~NALKER,

By the Governor:

Governor.

S. G. McLENDox, Secretary of State.

The following message was received from the Senate, through Mr. McClatchey, the Secretary thereof:

Mr. Speaker:
I am instructed by the Senate to inform the House of Representatives that the Senate has convened in extraordinary session and is ready for the transaction of business in accordance with the proclamation of the Governor.

.JouRxAL oF THE HousE,
The follo,ving resolution of the House was read and adopted :
By Mr. Milner of DodgeHouse Resolution No. 1. A resolution that the
Clerk of the House be instructed to inform the Senate that the House of Representatives has convened in extraordinary session and is now ready for the transaction of husiness.
The following message was received from the Senate through Mr. McClatchey, the Secretary thereof:
Mr. Speaker: The Senate has read and adopted the following
resolution of the Senate, to wit:
A resolution providing for a joint committee of two from the Senate and three from the House to wait upon His Excellency, the Governor, and inform him that the General Assembly has convened in extraordinary session.
The Pxesident has appointed thereon, on part of the SenatP, tlw following:
The Senator from the l 8th, Mr. Phillips.
The Senator from the 27th, Mr. Johns.
The following resolution of the Senate was read and concurred in:
By Mr. Garlick of the 17thSenate Resolution No. :2. A resolution providing
for a joint committee of the House and Senate to inform the Governor that the General Assembly has convened in extraordinary session.

\VED~ESDAY, KovE:>.IBER 7TH, 1923.

!J

The Speaker appointed the following committee on the part of the House under the aboye resolution:
Messrs. Milner of Dodge. Fleming of Hancock. Aubrey of Bartow.
Mr. Milner of Dodge, Chairman of the special committee appointed to notify the GoYernor that the General Assembly had convened in extraordinary sesswn, reported that the GoYernor had been so notified.
By unanimous consent the following bills and resolutions of the House were introduced, read the first time, and referred to the collllllittees:
By Messrs. Stovall of Elbert, Elders of Tattnall, and Moore of 1\. ppling-
House Bill No. 1. A bill to repeal an ~\ct to regulate tlw return and assessment of property for taxation in this State and for other purposes.
Referre<l to Committee on \Yays and Means.
By Mr. Elders of TattnallHouse Bill No. 2. A bill to amend the Constitu-
tion so as to authorize taxes upon net incomes and for other purposes.
Referre<l to Committee on Amendments to Constitution.
By Messrs. Harris and Smith of Jefferson-
House Bill No. 3. A bill to amend the Constitution so as to authorize tax upon incomes and for other purposes.

10

.JoURNAL oF THE HousE,

Rcferrt(l to Committee on ~~mendrnents to Constitution.
By 1\Ir. Stewart of AtkinsonHouse Bill Ko. 4. A bill to amend tlw Code of
1910 relatin to corporations giying the names and addresses of all stockholders and for other purposes.
Referred to Committee on General .Jn<liciary No. 1.
By Mr. Stovall of :BJlbertHouse Bill No. 5. A bill to amend the Constitu-
tion so as to provide for exemption of certain manufacturers.
Referred to Committee on ~'\mewlments to Constitution.
By Mr. McCrory of SchleyHouse Bill No. G. .\ bill to ~mpply free school
books to first grade pupils in the common schools of this State and for otlwr purposes.
Referred to CommitteP on E<lucation.
By Messrs. Grovenshin of J!~ffingham, .Jones of Floyd and others-
House Bill No. 7. A bill to amend the Constitution so as to proYide for a sales tax on merchandise, etc.
Refened to ( 'ommittLe on \Yays and Means.
B~ Mr. Gronnstein of }~ffinghamHousP Bill Ko. t\. \ bill to make tax collectors
of the counties px-officio sheriffs in thP collection of certain taxes.

\VEDXESDAY, NoYE:!\IBER 7TH, 1923.

11

Referr<:'ll to Committee on General Judiciary No.2.
By Mr. :B~nnis of BaldwinHouse Bill No. 9. A bill to create the Depart-
ment of Revenues for the State of Georgia and for other purposes.
Referred to Committee on \Vays and Means.
By Messrs. Stanford of Lowndes and Evans of \Varren-
House Bill No. 10. A bill to make an appropriation for the furnishing of free school books.
Mr. Stanford of Lowndes moved that the above bill, referred by the Speaker to the Committee on Appropriations, be referred to the Committee on Education and the motion prevailed.
By Messrs. Ennis of Baldwin and Dixon of J enkins-
House Bill No. 11. A bill to annually levy and collect a tax for the support of the State government and public institutions and for other purposes.
Referred to Committee on vVays and Means.
By Mr. ]'owler of BibbHouse Bill Ko. 12. A bill to provide for the reg-
istration of all persons, :firms or corporations engaged in certain business of selling and trading, to provide for a sales tax, and for other purposes.
Referred to Committee on \Vays and Means.
By Mr. Fowler of BibbHouse Bill Ko. 13. A bill to anwnd the Consti-

12

,TouR.'\AL oF THE Hou;:;E,

tution so as to authorize a sales or consumption tax and for other purpo;:;es.
RefetTe(l to Committer on .\nwndments to Constitution.
By Mr. I\ew of Lauren;:;Hou;:;e Bill K o. 1-t. ~\ bill to amewl the Consti-
tution so as to pro\ide for a limitation on rate of taxation for counties and umnicipaliti!'s and for otlwr purposes.
R'cferred to l'onnuittt'(' on .\mt>ndmeuts to Constitution.
By Mr. Smith of Bryan-
House Bill Ko. 13. \ hill to amend the Constitution so as to provide for an incomP tax, for certain exemptions, and for other purposes.
Hef<_rred to ( 'onnuitiet> on .\mPndments to Constitution.
By Me;,;srs. ~llis of Tift and McUlure of WalkerHouse Bill Ko. Hi. ~\ bill to ameml the Consti-
tution so as to pnnidP for the creation of a State Budget Commission and for other purposes.
RC'ferred to Committe( on .\mPndments to Constitution.
By Mr. ~lclers of TattnallHouse Bill Ko. 17. ~\ bill to amPml the Consti-
tution so as to authorize inheritance tax, priYilege tax, and occupation tax, and for other purposes.
Referred to Committe<' on .\uwmlments to Constitution.

\YEDXE@A'l, XoYE:\IBER 7TH, l!l:2:L

13

By Mr. Elders of TattnallHouse Bill No. 18. A bill to amend the Constitu-
tion so as to levy a franchise and. license tax and fqr other purposes.
Referred to Committee on Anwndments to Constitution.
By Mr. Elders of TattnaiiHouse Bill No. 19. A bill to amentl the Constitu-
tion so as to levy special taxes upon luxuries and for other purposes.
Referred to Committee on ~\nwl}(lments to Constitution.
By Mr. Elders of TattnallHouse Bill No. 20. A bill to amend the Constitu-
tion so as to exempt property from taxation for State purposes when tax is not needed in any year and for other purposes.
Referred to Committee on Amendments to Constitution.
By Mr. Elders of Tattnall-House Bill Ko. 21. A bill to amend the Constitu-
tion so as to proYide for a classification tax and for other purposes.
Referred to Committee on Anwndments to Constitution.
By Mr. McCrory of SchleyHouse Resolution No. 2. A resolution that the
Rule of the House requiring only one genend bill to be introduced by a member be suspended.
Referred to CommittetJ on Rules.

.JoeR);AL oF THE Hoc~E,
By Mr. whitley of Douglas-
House Resolution No. :1. A resolution calling for
a recess of the General Assembly until nine days
prior to the time for convening for tlw regular ses-
sion of 1924 and for other -purposes. Referred to Committee on Rules.
Mr. Milner of Dodge County, Vice-Chairman of the Committee on Hules, submitted the following report:
Mr. Speaker: Your Committee on Rules have had under con-
sideration the following resolution of the House, and ha,e instructe<l me, as Vice-Chairman, to report the same back to the House with the recommendation that the same do pass:
House Resolution Ko. 2. Respectfully submitted, MILXER of Dodge, Vice-Chairman.
The report of the committee which was favorable to the adoption of House Resolution No. 2, was agreed to.
The following resolution of the House was read and adopted :
By Mr. McCrory of Schley-
House Resolution No. 2. A resolution that the rule of the House requiring only one general bill to be introduced by a member be suspended and that all members be and they are hereby permitted to

\VEDXE:->DAY, XoYE:\IBER 7TH, 19:2:3.

15

introduce any number of bills that such member may elect to introduce during extraordinary session.
The following resolution of the House was read and adopted:
By Mr. Milner of DodgeHouse Resolution No. 4. A resolution that the
General Assembly meet in joint session on Thursday, the 8th of NoYember, at 11:30 o'clock, A. M., for the purpose of receiving a message from His Excellency, the Governor.
The following resolution of the House was read and lost:
By Messrs. Wimberly of Laurens and Riley of Sumter-
House Resolution Ko. 5. ~-\.. resolution that the General Assembly do now adjourn sine die.
Mr. Milner of Dodge moved that the House do now adjourn until tomorrow morning at 11 :00 o'clock a1Hl the motion prevailed.
LeaYe of absence was granted Messrs. Tatum of Dade, Griffis of \Vare, and Parker of vVare.
Thr following communication was read:

EXECUTIVE DEPARTMENT
ATLANTA, GA., Nov. 7, 1923.
To the Honorable Speaker of the House: Dear 111 r. Speaker:
I have heretofore written each member of the
Legislature, inviting the membf'rs to an informal

16

.JoeRXAL OF THE HousE,

dinner to be giyen at the Peacock Cafe (corner of Edgewood A Yenue and Peachtree Street, upstairs) this evening at 6 o'clock.
In the fear that some of the inYitations may not haYe been deliwn(l I "ill thank you if you will have this letter read to tlw members of the Legislature with the statement that each member of the House is conliall~ imi ted to attend.
Y ery sincerely yours,
CLIFFORD \VALKER,
GoYernor.

Mr. DuBose of Clarke extended an invitation to the members of the House to attend the ''Home Coming Day'' exercises vf the rninrsity of Georgia at AtlHns on Hatunla~, J\o\ember the 10th.
:Mr. Culpepper of Fayette movccl that the aboYe invitation he accepted and the motion prevailed.
The Speaker announced the House adjourned until to-morrow morning at 11 :00 o'clock.

THuRSDAY, Km'E:>IBER 8TH, 1H23.

17

REPRESEXTATIYE HALL, ATLAXTA, GA.,
THURSDAY, NoYE:\IBER 8TH, 1923.
The House met pursuant to adjournment this day at 11 :00 o'clock .A. M., \Yas called to order by the Speaker, and opened '.Yith prayer by the Chaplain.
By unanimous consent the call of the roll was dispensed with.
Mr. Bell of Burke, Chairman of the Cmmnittee on Journals, reported that the .Journal had been read and found correct.
Mr. McCrory of Schley monel that the reading of the .Journal of yesterday's proceedings he dispensed with and the motion preYailed.
The Journal \HlS confirmed.
B~ unanimous consent the following bills of the House were introduced, read the first time, and referred to the committees:
By Messrs. Aubrey and Trippe of Bartow and Jenkins of \\!heeler-
House Bill Ko. 22. A bill to anwnd the Code of 1910 relatiYe to tax collectors being ex-officio sheriffs in the collection of taxcs and for other purposes.
Referred to Committee ou General Judiciary
No.1.
B~ Mr. Beck of CarrollHouse Bill No. 23. ~-\ bill to provide for furnish-

18

.JOL'R:X AL OF THE Hou:,;E,

ing books to school children of common schools under ct>rtain restrictions and for other purposes.
Heferrf'(l to Committee on Education.

By Mr. StoYall of Elbert-
House Bill No. 2-. ~\_ bill to amend the Constitu-
tion relatiYe to the tax rate on property in this State
aiHl for other purposes. Referre(l to ( 'ommitt<:'l' on ~\_menclments to Con-
stitution.

By Mr. \Y. R. .Jones of Meriwether-
Honse Bill Ko. :25. ~\ bill to anwnd the Constitution so as to authorize taxes to be imposed upon incomes and for other purposes.
Heferre(l to Committee on ~\mendments to Constitution.

By Mr. \V. R. .J one:,; of Meri\\etherHouse Bill No. 26. ~~ bill to amend the Constitu-
tion so as to authorize the levy of a classification tax, and for other purposes.
Rderred to ( 'ommitt<>e 011 Amemlments to Constitution.
B.v Mr. Bowden of ]\.1[cDuffieHouse Bill No. 2/. ~~ bill to rnoviue and estab-
lish a method and basis for computing the value of real estate in Georgia for the purpose of taxation.
Hefernd to Committe!' on \Ya~s and Means.
'l'he Sywaker appoi11ted the following committee on the part of the House to escort His Excellency,

THI'RSDAY, NoYK\IBER 8Tir, 19:2:3.

19

the Governor, to the floor of the House in accordance with House Resolution No. 4:
Messrs. Curry of Randolph. Simpson of Lee. Peter.son of MontgomE>ry.
The following- messag-e was r0ceived from the Senate throug-h Mr. McClatchey, the Secretary thereof:

Mr. Speaker: The Senate has read and concurred in the follow-
ing resolution of the House, to wit:

By Mr. Milner of Dodge-
House Resolution No. 4. A resolution providing for a joint session of General Assembly to meet at 11 :30 A. M., November 8th, 1923.
The President has appointed the following committee on the part of the Senate to escort His Excellency, the Governor, to the floor. of the House, in accordance with the above resolution:
Messrs. Mundy of the 38th. Henderson of the 32d.

The hour of 11 :30 o'clock A. M. having arrived, the Senate appeared upon the floor of the House, and the joint session, called for the purpose of hearing the address of His Excellency, the Governor, Hon. Clifford \Valker, was called to order by the President of the Senate.

By order of the President, the resolution calling

20

.JorRXAL oF THE Hoc:-sE,

for the joint session of the General Assembly was rea<l by the Secretar.' of the Senate.
His Excellenc~, the GoYernor, accompanie<l by the joint committee of tlw Senate and House, appeared upon the floor of tlw House awl was L'SCortPd to th.e Speaker's stand.
His ExcellPncy, the GoYernor, Cliffonl vValker, delivered the following address:

To the General Assembly of Geor.r;ia:
Students of taxation in Georgia haYe openly asserte<l for months that l(:'SS than half of the people and less than half of tlw propert: of the State are bearing all of the bunleu of taxation. Though the matter has bet>n actinl~ agitate<l by tlw people I han seen no sustai1wd denial of this contention. It was this condition which fornwd the main issue in the general election. Iu that eh'ction awl in the conYention of the people w11ich followed, the voters of Georgia clearly registered tlwir "ill. They flirectecl that the burdens of taxation be more fairly fli~tributed. They dirPct<<l that the manner of effecting such fair <listrilmtion be decided by a Commission compose<l of farmers, business men, bankers and manufacturers, representing all classes of people and all sections of the State. In sacre<l compliance with this mandatL' of the people, such a Commission has been appointed, has functioned in the manner directed by the people and has returned its findings to tlw GoYernor to lw transmitted to the General Assembly.
This report does not pretend to present a perfect

THuRsDAY, KoYEMBER 8TH, 1923.

21

system of taxation. Taxation <leals with humans and, therefore, can not be made pc>rfect. The report is not my nport. In some respects I would haYe altered it. I would haYe approached the solution of the problem by first repealing the Tax Equalization Law. Faced by a clear mnjorit:v with opposing Yiews in the Senate I can <lo nothing but urge the passage of the reform bills approYed by the Tax Commission and "the repeal of the Tax Equalization Law upon the adoption of these reform measures. The Commission's report is the best report and suggests the best system that could be presentetl under the terms fixed by the people of the State. It represents the combined Yiews of all classes and sections. It was arrived at through a spirit of ''give and take' '-a process which marks the passage of all great constructive legislative programs-the only process kno\\n by which such programs may be enacted into law and finally perfected by experience and by amendment from year to year.
The memhers of this Commission have served at a great personal sacrifice, without compensation and entirely at their own expense. No word or thought of personal aggrandizement or selfish political interest has manifested itself in any member of this Commission. Its report should, therefore, be considered with the utmost respect.
Personall~, I approve every word, Pvery line and every paragraph of this report and I shall place back of the report eYery power awl every influence which the executive office may properly employ until its recommendations are finally enacted into law. I urge every friend of the administration and every patriotic Georgian to get back of this report and

22

JOUR:'< AL OF THE HousE,

use every influence in its support. If you disagree with any part of the program or any minor detail, I beg of you to urge amendments in a spirit of constructive criticism. If any member can suggest a better system or improve the system here offered, it will have my cordial support. I eanwstly urge the enactment of the laws recommended in the knowledge that after a fair trial any part of the legislation can be and will beamended in the succeeding years.
I need say very little as to the suggestions themselves, keeping in mind always that the mandate of the people directs that the expense of Government be more fairly distributed, and the problem is the transfer of some of the burden of taxation from
the owners of tangible property to the owners of in-
tangible property. Many of the other States have wrestled with this problem for years. Their records show that they have succeeded in reaching the intangibles only through an income tax. Hundreds of citizens are enjoying large salaries and all the blessings of Government at the expense of other citizens, paying practically no taxes themselves. These can be reached only through an income tax. ~While sharp and well merited criticism has been visited upon the unwise and unjust method of enforcing the Federal income tax, the Commission in its travels over the State have met with almost no opposition to the principle of the income tax. \Vith only rare exceptions, even large tax payers have admitted that in principle the income tax is the fairest and most economical method of taxation. They assume, therefore, that as to this item the only serious difficulty will he as to detail and I can confidently rely on

TH-unsDAY, NovEMBER 8TH, 1923.

23

the patriotic members of the General Assembly to adjust any differE'nces of opinion on that score. I earnestly recommend the passage of a Constitutional amendment permitting the Legislature to levy an income tax for State purposes upon net incomes as the same may be defined by the General Assembly, which tax may he graduated, the rate in no case to exceed 5%-the same to contain reasonable exemptions. If such amendment is offered by the General Assembly and ratified by the people, I pledge the
influence of this office to the adoption of the scale
of income taxation suggested by the Tax Commission. I further pledge the calling of an extra session of the present General Assembly in order that you may fix the rate of taxation and put the law into effect at the earliest possible date.
2. REDUCE .An \TALOREM TAx
I recommend that the Constitutional limitation of five mills for such taxes be reduced to such figure as the Legislature may deem safe in preserving the credit and in maintaining the institutions of the State, in no event to be larger than four mills.
3. CLASSLFICATIOX OF PROPERTY
I earnestly recommend a Constitutional amendment permitting the Legislature to classify property for taxation. Such a law would reduce the burdens no\v carried by owners of tangible property from one to hvo million dollars annually. The O\Vners of intangible property producing an income of from 5 per cent to 8 per cent will dodge taxation, sell their intangibles or move out of the State before they will pay n tax of from 3 per cent to 4 per cent. Such

24

.JouR~ AL OF THE HousE,

a tax is an income tax of oYer 50 per cent which, of course, is unfair, unreasonable and confiscatory. :B~ven the income tax has failed to reach all intang-ibles. Thc classifiPd }Jropert~ tax systPm has succeeded in all the Statt>s in \\hich it has been trie(l. A system combining the income tax with the classification tax meets tlw appro\al of students of taxation. It has been g-inn the appronll of the people of the States which have tried the combined system and the Tax Commission urges your body to
add the classification law to the income tax. I ear-
nestly join in this recommendation.
4. BuDGET SYsTEM
Modem business heartily approns a budget system. Its adoption by the Federal Goyernment has met the appro\al of business men throughout the nation. Up-to-date States have also incorporated this system. I do not hesitate to sa~ that this suggestion has met practically the unanimous approval of the people of the State and I cordially urge the General ~-\ssembly to enact such a law.
5. STATE A L"DITOR
Separate from the Budget System, but supplementing its work, and a necessary adjunct thereto, is a State A uclitor. The \\"ork of an Auditor is not intended alone to discourage dishonesty, although this feature is incorporated in eYery modem business plan. It is intendetl to suggest modern systems of bookkeeping, checking aml auditing; to suggest overlapping in endeaYor in transacting the business of the State; the reduction of oYerhead and all other expenses and the adoption of P\"('r~ modern economy and other business methods. I do not hesitate to

say that if provided I shall endeaYor to make this office at least the foundation for a purchasing system for the State "Thich, while giving preference to merchants in the local Yicinity of the different State institutions, will 8HYe annually several hundred thousand dollars. I cordially commend the pas8nge of this legislation.
6. Ex.FORCE CoLLECTION OF TAxEs
The State Tax Commissioner in an open meeting asserted his official opinion that a reasonable force of field inspectors charged with enforcing all tax laws ~would net in the treasury a minimum of onE: million dollars additional income annually. I sincerely share this opinion and I earnestly 11sk that such a force he proYidecl. ~~Yen the establishment of a new department would be economical and wise. However, I have suggested that this force lw provided as a division of the Comptroller-GPIH'ral 's officethus ohviating the establishment of a ne\v department. This suggestion has the approval of the Tax Commission and I confidently trust it "ill he endorsed by the General ~~ssembl~. Kot only the dire need of the institutions of the Statt>, but common honestly <lemands that tax laws be repealed or he uniforml~ enforce<l. It ten<ls towards disrespect of the laws to permit a tax law to be enforced against one citizen while it is disregarded and <lefied by another citizen. Respect for the law, as well as the needs of the State, demand the passage of some such law and I hope that it \\"ill be enacte<l without delay.
I approve the refprence of the Tax Commission to limitation upon the rate of county and local taxation

26

JouRXAL oF THE Hou:->E,

and trust that some relief may be granted by the Legislature.
I recommend that the Tax Equalization Law be repealed and that the ol(l law as to equalization be reenacted.
7. FREE ScHOOL BooKs
For seventy years States, counties and municipali- ties have furnished school books for the free use of the pupils of the elementary grades. Experience has shown this practice to be safe, sanitary, economical and wise. Many sub-divisions of this State have tried the system and found it most advantageous. The people unmistakably declared for the adoption of this system in Georgia. It has the approval of the State Superintendent of Schools. Its expense will amount to only 2 per cent of the amount appropriated to the schools. If no means can be provided for the year 1924, I earnestly ask that enabling legislation be adopted providing for the foundation of the system, appropriations to be made in later years when the means are in sight. This could be provided by directing that that portion of the tobacco tax appropriated to the tuberculosis sanitarium at Alto for the years 1924 and 1925 be appropriated to this fund for the years following 1925. This, or some other plan can be arranged following the reformation of the tax laws. I earnestly ask that enabling legislation at least be passed at this extra session. I consider this legislation of secondary importance to tax reformation and suggest that the tax measures be given the right of way. I remind the General Assembly that the people of the State in convention have declared for the system of furnishing school

TneR~DAi, NoYK\IBER 8Tn, 1923.

27

books to the elementary grades and I ask that this legislation be enacted before the special session is adjourned.
I have exercised the constitutional right in the I:'Xecutive to call you into an extraordinary session in the firm conviction that no grl:'at constructive reformation of the intricate and complicated tax system could be enacted in a regular session, flooded \vith measures of special personal interest to the members, at a time when the State will be charged with political unrest, in the midst of national, State, county and municipal political campaigns. This Yiew accords with the legislatiYe history of other States and even of our own State. Certainly constructin legislation can be consideri><l with greater calmness and deliberation. Such atmosphere should surround the consideration of this .most vital question affecting the futme of our State. I confidently belieYe that patriotic members of the General Assembly will approach the solution of this problem in the spirit of loYe for the State and patriotic devotion to the welfare of the people.
CLIFFORD vVALKER,
Governor. Atlanta, Georgia, N membcr 8, J923.

Mr. Duke of the 28th moved that the General Assembly, in joint session comened, do now dissolve, and the motion prevailed.
The Senate withdrew from the floor of the House.
Mr. Milner of Dodge County, Vice-Chairman of the Committee on Rules, submitted the following report: .

28

JouRXAL oF THE RoesE,

Mr. Speaker:
Your Committee on Rules have had under consideration the following resolution of the House and have instructed nw as Yicc-Chairman to rPport the same back to the Housl' with the rPconmwJH1ation that the same do not pass:
House Resolution No. 3.
Respectfully submitted, MrLXER of Dodge, Vice-Chairman.

The report of the Committee on Rules, which was unfavorable to the passage of House Resolution No. 3, was agreed to and the resolution was lost.

Mr. Milner of Dodge moved that the House l1o now adjourn until tomoiTO\\' morning at 11 o'clock, and the motion prevailed.

Leave of absence was granted Messrs. Rowe of Richmond, Hyman of \Vashington, Callaway of Putnam, Riley of Sumter, Evans of \Varren, Beck of Carroll, Harrell of Stewart, and Van Landingham of Seminole.

The Speaker announced the House adjourned nn til to-morrow morning at 11 :00 o'clock.

l1'RIDAY, N OVEl\fBER 9TH, 1923.

2D

REPRESEXTATIVE HALL, ATLAXTA, GA.,
FRIDAY, NovEMBER 9TH, 1923.
The House met pursuant to adjournment this day at 11 :00 o'clock A. M., was called to order by the Speaker, and opened with prayer by the Chaplain..
By unanimous consent the call of the roll was dispensed with.
Mr. Bell of Burke, Chairman of the Committee on Journals, reported that the Journal had been read and found correct.
By unanimous consent the reading of the Journal of yesterday's proceedings was dispensed with.
The Journal was confirmed.
By unanimous consent the following bills of the House were introduced, read the first time, and referred to the committees:
By Mr. Arnold of LumpkinHouse Bill No. 28. A bill to be entitled an Act to
repeal Section 2 of Article 2 of the Eighth Title of the Civil Code of Georgia, referring to the creation of the Board of County Tax Assessors, and for other purposes.
Referred to Committee of \Vays and Means. By Messrs. Camp of Campbell and Russell of Bar-
rowHouse Bill No. 29. A bill to be entitled an Act

30

.JouRxAL oF THE HoL"sE,

to supply free school books to the first aml other grades in the common schools of this State.
ReferrPd to Committee on Education.

The following resolution of the House was read and adopted:

By Mr. Guess of DeKalbHouse Resolution Ko. G. A resolution to allow
the same number of attaches for the House during extraordinar~- session as for the regular session of 1923.
Mr. Culpepper of Fa~ette mowd that when the House adjourn to-day it stand adjourneu until Tuesday morning, NoYember the 13th, at 11:00 o'clock.
Mr. Stewart of "\ tkinson moyed that the above motion be amende<1 so that when the House adjourn to-day it stand adjourned until Monday morning, November the 1:2th, at 11 :00 o'clock.
By unanimous eonsent the main question 'vas ordered.

The motion to amend the original motion prevailed.

The motion that when tlw House adjourn to-day it stan<l adjoumed until Monday morning, Novemher the 12th, at 11 :00 o'clock prevailed.

Mr. vV. R. .Tones of Meriwether County, Chairman of the Committee on .Amendments to the Constitution, submittPd the following report:

FRIDAY, KoYE~IBER 9TH, 192:1.

31

Mr. Speaker:
Your Committee on .Amendments to the Constitution have had under consideration the following bill of the House, and have instructed me as Chairman to report the same back to the House with the recommendation that the same do pass as amended:
House Bill No. 5.
1V. R. Jo~Es of Meriwether, Chairman.

Mr. Ennis of Baldwin County, Chairman of the Committee on Ways and Means, submitted the following report:

Mr. Speaker:
Your Committee on Ways and Means have had under consideration the following bills of the House and have instructed me as Chairman, to report the same back to the House with the recommendation as follows:
House Bill No. 1 do not pass.
House Bill No. 11 do pass as amended.
J. H. ENNIS, Chairman.

Upon the request of the author House Bill No. 1 was placed upon the Calendar for the purpose of disagreeing to the report of the committee, which was unfavorable to the passage of the bill.

The following bills of the House, favorably re-

32

.JocRx AL oF THE HoL~~E,

ported by the cmm11itt1e, Wln~ read the seconll timL':

Br Mr. ~tovall of ~!bert-
House Bill K o. 5. ~t bill to amend the Constitution so as to provide for the l'Xl'mption from taxation of certain manufacturers.

By Messrs. .B~nnis of Baldwin and Dixon of J enkins-
House Bill Ko. 11. A bill to annually levy and collect a tax for the support of the State gmernment and puhlic institutions, and for other purposes.
Mr. De LaPerriere of .Jackson mo,~ed that 300 copies of House Bill Xo. 11 with all amendments be printe(l for the use of the members of the House and the motion pren1iled.
Mr. Barrett of StPphens move(l that the House reconsider its action in voting that \\hen the House adjourn to-day it stand actjourned until Monday morning at 11 o'clock and the motion prevailed.
Mr. Barrett of Stephens uwved that when the House adjourn to-day it stand adjournell until tomorrow morning at 11 o'clock.
Mr. Mihter of Dodge movPd that thl consideration of general matters lH' in order on to-morrow, Saturda~', Nonmber the 10th.
}Ir. Houston of G"innett moved that the House do now adjourn and the motion was lost.
l\Ir. Camp of Campbell mon(l the previous qups-

tion; the motion prevailed, and the main question was ordered.

The motion that general business be m order on to-moiTo\\ prevailed.

On tlw motion that \\hen the House adjourn today it stand adjourned until to-morrow morning at 11 :00 o'clock, Mr. Covington of Colquitt called for the ayes and nays and the call '\Yas sustained.

The roll call was ordered and the vote was as follows:

Those voting m the affirmative were MessrR.:

Adams of Franklin Haddock

Adams of Towns

Hamrick

Anderson

Harrison

Arnold

Hillhouse

Atkinson of Ca.udeli Hines of Decatur

Bandy

Howard of Chatta-

Banister

hoochee

Barrett

Howard of Long

Boatwright

Huxfori

Braddy

Jenkins

Bussey

,Johnson of Bacon

Camp of Campbell Johnson of Forsyth

Christopher

Jones, W. R., of

Clark

::\feriwether

Covington

Jordan

Culpepper

Kirkland

Curry

Knight

Daniel of Heard

Latham

Daniel of Troup

Lyons

Davis of Floyd

::\~eCrory

Da-vis of Thomas

:\feMichael

Duncan

McMullan

Duvall

::\Iann

Golden

::\fans e l l

Grovenstein

Miles

Guess

Xa pier

Xew Norman of Colquitt Owen Pafford Perkins of
Habersham Phillips of J asp<>r Phillips of Telfair Pirkren Robertson Sapp Shedd Shettlesworth Steele Stevens Stewar.t Stovall Toole \Varren Way
Wimberly of Laurens '\Voodruff Worthy Wright

3-!

JouRXAL OF THE HousE,

Those voting m the negative were Messrs.:

Adair

Hateher of Burke Parrish

Atkinson of Chatham Hat<'hrr of Mus<'ogee Peek

Aubrey

Head

Penland

Bleasc>

Holden

Perryman

Boswell

Holton

Peterson

Bowden

Houston

Pope

Bozeman

Howard of Screven Russell

Camp of Coweta

Hulme

Simpson

Carr

.Jones of Cook

Singletary

Carter

.Jones of Coweta

Smith of Bryan

Copeland

Jones of Floyd

Smith of Fulton

DeFoor

Kempton

Smith of Lamar

DeLaPerriere

King

Stanford

DuBose

Lindsey

Stanley

Elders

Loyd

~Hone

Ellis

McClure

Tippins

Evans of Screven McDonald

Trippe

Eve

McGarity

Turner

Fleming of Hancock Maddox

Tyson

Fletcher

~fa yo

Vaughan

.Fowler

Meeks

Wimberly of Toombs

Griner

Orr

'Wimberly of Twiggs

Harris

Parks

\Voo<l

Those not voting were Messrs. :

Beck Bell Bennett Bird Bleckley Branch Brannen Burt Callaway Childs Collins Cox Cumming Dixon of Jenkins Dixon of Wilkinson Dykes Ennis

Evans of Warren Montgomery

Fleming of Columbia Moore

Fortson

Mul\i~

Foy

Xorman of Henry

Gillen

Parker

Greer

Perkins of Muscogce

Griffis

Pickering

Harrell

Pitts

Hines of Sumter

Price

Hyman

Reville

Jones, A. D., of

Riley

Meriwether

Roberts

Langley

Rountree

Linder

Rowe

Logan

Rutherford

MeCullough

Smith of Jefferson

~filner

Spence

FRIDAy' X OYEIIIBER 9TH, 1293.

35

Strickland Sutlive Sweat Swindle Tatum

Van Landingham Whitley Whitworth Williams Wilson

Wingate Winship Mr. Speaker

Ayes 74, nays 69.

By unanimous consent the verification of the roll call was dispensed with.

On motion that when the House adjourn to-day it

stand adjourned until to-morrow morning at 11 :00

o'clock the ayes were 74, nays 69, and the motion

prevailed.



Mr. Milner of Dodge moved that the House do now adjourn until Monday morning, November the 12th, at 11 o'clock and the motion prevailed.

Leave of absence \Vas granted Messrs. Fowler of Bibb, Hines of Sumter, Peek of Polk, and McMullan of Hart.

The Speaker announced the House adjourned until Monday morning at 11 :00 o'clock.

36

JouRXAL OF THE HousE,

REPRESEXTATI\"E HALL, .ATLAXTA, GA.,
MoKDAY, NovE"IBER 12TH, 1923.
The House met pursuant to adjournment this day at 11 o'clock A. M., was called to order by the Speaker, and opened with prayer b~ the Chaplain.
The roll was called and the following members answered to their names :

Adai.

Childs

Adams of Franklin Christopher

Adams of Towns

Clark

Anderson

Collins

Arnold

Copeland

Atkinson of Camden Covington

Atkinson of Chatham Cox

Aubrey

Culpepper

Bandy

Cumming

Banister

Curry

Barrett

Daniel of Heard

Beck

Daniel of Troup

Bell

Davis of Floyd

Bennett

Davis of Thomas

Bird

DeFoor

Blcnse

DeLaPerriere

Bleckley

Dixon of Jenkins

Boatwright

Dixon of Wilkinson

Boswell

DuBose

Bowden

Duncan

Bozeman

Duvall

Braddy

'Dykes

Branch

Elders

Brannen

Ellis

Burt

Ennis

Bussey

EYnns of RerC'vC'n

Callaway

Evans of \Vnrrpn

Camp of Campbell Eve

Camp of Coweta

}'leming of Columbia

Carr

}'leming of Hanrork

Carter

Fletcher

Port son l<'owler Poy Gillen Golden Greer Griffis Griner Grovenstein Guess Haddock Hamrick Harrell Harris Harrison Hatcher of Burke Hatcher of Muscogee Head Hillhouse Hines of Decatur Hines of Sumter Holden Holton Houston Howard of Chatta-
hoorhee Howard of Long IIown rd of Screven Hulme Huxford Hyman

MoxDAY, NoYE~IBER 12TH, 192:1.

Jenkins Johnson of Bacon Johnson of Forsyth Jones of Cook Jones of Coweta Jones of Floyd Jones, A. D., of
Meriwether Jones, W. R., of
Meriwether .Jordan J-;:empton King Kirkland Knight Langley Latham Linder Lindsey Logan Loyd Lyons McClure McCrory McCullough McDonald McGarity McMichael McMullan Maddox Mann Mansell Mayo Meeks Miles Milner Montgomery Moore Mullis

X a pier

Smith of Jefferson

Xew

Smith of Lamar

X orman of Colquitt Spence

:Xorman of Henry Stanford

Orr

Stanley

Owen

Steele

Pafford

Stevens

Parker

Stewart

Parks

Stone

Parrish

Stovall

Peek

Strickland

Penland

Sutlive

Perkins of

Sweat

Habersham

Bwindle

Perkins of Mnscogee Tatum

Perryman

Tippins

Peterson

Toole

Phillips of Jasper Trippe

Phillips of Telfair Turner

Pickering

Tyson

Pickren

Van Landingham

Pitts

Vaughan

Pope

\Varren

Price

Way

Reville

West

Riley

Whitley

Roberts

Whitworth

Robertson

Williams

Rountree

Wilson

Rowe

\Vimbcrl~ of Laurens

Russell

\VimbPrly of Toombs

Rutherford

Wimberly of Twiggs

Bapp

\Vingate

Shedd

Winship

Shettlesworth

Wood

Simpson

Woodruff

Singletary

Worthy

Smith of Bryan

Wright

Smith of Fulton

Mr. Speaker

Mr. Bell of Burke, Chairman of the Committee on Journals, reported that the .Journal had been read and found correct.

.Jon~XAL oF THE HorsE,
By unanimous consent the reading of the Journal of Friday's proceedings was dispensed with.
The Journal was confirmed.
By unanimous consent the following was established as the order of business during the first part of the thirty minutes period of unanimous consents:
1. Introduction of new matter under the rules. J Reports of standing committees. 3. Reading of House bills, fayorably reported, the second time. The following resolutions of the House were read and adopted:
By Mr. w. R. Jones of Meriwether-
Honse Resolution Ko. 7:
A RESOLUTION Whereas, we have just learned of the death of the wife of our beloved fellow-member, Hon. G. Y. Harrell of the County of Stewart, Be it resolced by the House of Representatives that we extend to the Honorable G. Y. Harrell and family our sincere sympathy in his great loss and bereavement.
By Mr. Copeland of LowndesHouse Resolution No. 8:
A RESOLUTIOK Whereas, it has come to the knowledge of this

~fOXIU_Y, ~OVK\IBER ] 2TH, 1923.

39

House that Hon. Y. H. Haynes, of Gordon County, Messenger of the House of Representatives, departed this life on Saturday, November lOth, 1923; and
Whereas, the deceased was a faithful public servant, enjoying the esteem of e>nry member of this House;
Therefore be it resolved, that the members of this House have- heard with deep re>gret of the death of Hon. V. H. Haynes, late Messenger of the House.
Resolved further, that the sympathy of the members of this House be extended to the family of the deceased.

By unanimous consent the following bills and resolutions of the House were introduced, read the first time, and referred to the committees:

By Messrs. Daniel of Troup anc1 Pafford of Lanier-
Hause Bill No. 30. A bill to repeal an Act approved August 1st, 1913, to regulate the return and assessment of property for taxation in this State.

Mr. Stewart of Atkinson moved that the above bill, referred by the Speaker to the Committee on \Vays and Means, be referred to the Committee on General Agriculture No. 2 and the motion prevailed.

By Mr. Barrett of Stephens-
House Bill No. 31. A bill to regulate the return
"T :).nd assessment of property for taxation. Referred to Committee on ays and Means.

40

.J ol:RI\ AL OF THE Ho-r;sE,

By Mr. Milner of DodgeHouse Bill No. 32. A bill to require Comptroller-
General to collect all special taxes.
Referred to Committee on \Yays and Means.
By Messrs. DeLaPerriere and Swindle of Jackson-
House Bill No. 33. A bill to amend Section 1793
of Y olume 1, Code of 1910, relatin to sale of fertilizers.
Rt>ferre<l to Committee on General Agriculture Ko. >
B~~ Messrs. Bussey of Crisp a11<l McCrory of Schley-
House Bill Ko. 34. A bill to proYide for the assessment and collection of taxes on Equipment Companies, etc.
Referre<l to Committee on \\'ays and Means.
By Mr. \Vhitley of Douglas-
House Bill Ko. 35. A bill to proYide for the payment of a special licens<> fee for persons owning or possessing a pistol or revolver and method of registration.
Referre<l to CommitteP on \\'ays and Means.
By Messrs. Bussey of Crisp, McMichael of Marion and others-
House Bill No. 36. A bill to amend the Constitution to provide for property. tax to be relieYed of State ad valorem tax, and other purposes.
Referred to Committee on Amendments to Con~ stitution.

MoNDAY, NovEMBER 12TH, 1923.

.u

By Messrs. Knight of Berrien and Langley of Floyd-
House Bill No. 37. A bill to repeal the cigarette an<l cigar tax Act known as the ''Milner Bill No. 227."
Referred to Committee on \Vays and Means.
By Messrs. Camp and Jones of Coweta and othersHouse Resolution No. 37A. A resolution to
endorse the plan to construct a substitute steam plant for the Gorgas Plant.
Referred to Committee on General .Agriculture No.2.

Mr. Guess of DeKalb County, Chairman of the Committee on General Judiciary No. 1, submitted the following report:

Mr. Speaker:
Your Committee on General .Judiciary No. 1 have had. under consideration the following bill of the House and have instructed me as Chairman to report the same back to the House with the recommendation that the same do pass:

House Bill No. 22.

GuEss of DeKalb, Chairman.

Mr. \V. R. Jones of Meriwether County, Chairman of the Committee on Amendments to the Constitution, submitted the following report:

Mr. Speaker: Your Committee on Amendments to the Constitu-

42

,Jornx AL OF THE HorsE,

tion haYe had under consi<leration the foll(m~ing bill of tlw House awl haYe instructed me as Chairman to report tlw sanH back to tlw House \Yith the recommendation that the same <lo pass as amended:
House Bill Xo. 25.
\V. H. .JoxEs of Meriwether, Chairman.

The following bills of the House, favorably reported by the committt>es, were read the second time:

By Messrs. Aubrey ancl 'l'ripve of Bartow and Jenkins of \Vheeler-
House Bill Ko. 22. A bill to amend the Code of
1910 relatiYe to tax collectors being ex-officio sheriffs
in the collection of taxes, and for other purposes.

By Mr. W. H. Jont>s of :Meriwether-
Honse Bill Xo. 23. A bill to amend the Constitution so as to authorize taxes to bt> leYied upon in- comes, and for other purposes.
Mr. Milner of Dodge moyed that when the House adjourn to-day it stand adjourned until this afternoon at 3 :00 o'clock.
Mr. Kew of Laurens mon<l that when the House adjourn to-da~ it stall<l ad;journe<l until this afternoon at 2 :00 o'clock.
Mr. Pope of \Yalker mo,~ed the previous question; the motion prevailed, and the main question was ordered.

MmmAY, KoYE:.\IBER 12TH, 1923.

43

Both motions were lost.

Under Rule 41, Mr. Ennis of Baldwin, Chairman of the Committee on ways awl ~leans, called up House Bill No. 11, known as the "General Tax Act.''
Under Rule 41 the following hill of the House was read the third time and placed upon its passage.

By Messrs. Ennis of Baldwin and Dixon of J enkins-
House Bill No. 11. A bill to annually levy and
collect a tax for the support of the State government and public institutions, and for other purposes.

The following; resolution of the House was read and adopted :

B~, Mr. CoYington of ColquittHouse Resolution No. 10.

A RESOLUTION
lVhereas, the House of Representatives has heard with profound sorrow of the personal affliction oc-
cuning to His Excellency, the Governor of Georgia,
in the death of Hon. Paul F. Vose, the husband of the GoYernor 's sister, Mrs. Nannette \Yalker Vose,
Nou:, therefore, be it resolved by the House of Representatives that we extend to the GoYernor and
Mrs. vValker, and to the widow of the deceased, as-
surances of deep sympath~- in this hour of their affliction.

44

JouRNAL OF THE HousE,

Be it [1uther resolred that, as a mark of respect to the Governor and his family, this House do now adjourn.

Leave of absence was granted Mr. Aubrey of Bartow.

The Speaker announced the House adjourned until to-morrow morning at 10 :00 o'clock.

TL"ESDAY, NoYEl\IBER 13TH, 192:1.

45

REPRESEXTATIVE HALL, ATLAXTA, GA.,
TuESDAY, NovEMBER 13TH, 1923.
The House met pursuant to adjournment this day at 10:00 o'clock A. M., was called to order by the Speaker, and opened with prayer by the Chaplain.
By unanimous consent the c~ll of the roll was dispensed with.
Mr. Bell of Burke, Chairman of the Committee on Journals, reported that the .Journal had been read and found correct.
By unanimous consent the reading of the Journal of ~esterday 's proceedings was dispensed with.
The Journal was confirmed.
By unanimous consent the following was established as tlw order of business during the first part of thP thirt~ minutes period of unanimous consents:
1. Introduction of new matter under the rules.
., Reports of standing committees.
3. Reading of House bills and resolutions, favorably reported, the second time.
By unanimous consent the following bills of the House ~were introduced, read the first time, and referr<'(l to the committees:

46

JoL'RXAL oF THE HoL'8E,

By Mr. Elders of Tattnall-
House Bill Xo. 38. A bill to fix the State tax: rate for all purposes for the years 1924 and 1925 in each of said years, and for other purposes.
Referred to Commi~tee on 'Vays and Means.
By Mr. llders of TattnallHouse Bill No. 39. A bill to prohibit any county
in this State in any one year from levying a greater county tax rate than ten mills on the dollar, and for other purposes.
Referre<l to CommittPe on County and County .Matters.
B~ Mr. McMichael of MarionHouse Bill Xo. 40. .A. bill to lev~' an occupation
tax upon soft drinks, and for other purposes. Referre<l to Committee on \Vays and Means.
Mr. Ennis of Baldwin County, Chairman of the Committee on \Vays and Means, submitted the following report :
Mr. Speaker:
Your Committee on \Vays all<l Means have had under consideration the following bills of the House and have instructed me as Chairman to report the same back to the House with the recommendation as follows:
House Bill No. 7 do not pass. House Bill No. 27 do not pass. House Bill No. 34 do pass as amended.
ENNIS of Baldwin, Chairman.

TUESDAY, KO\'E:!\IBEH 1:-lTH, Hl:2:~.

47

Mr. McMichael of Marion County, Chairman of the Committee on General Agriculture No. :2 subn!itted the following report:

Mr. Speaker:
Your Committee on General Agriculture No. :2 have had under consideration the following bill aml resolution of the House and have instructed me as Chairman to report the same back to the House with the recommendation as follows:
House Bill No. 30 do pass as amended.
House Resolution No. 9 do pass.
McMICHAEL of Marion,
Chairman.

Mr. "\V. R. Jones of Meriwether County, Chairman of the Committee on Amendrnents to the Constitution, submitted the following report:
Mr. Speaker:
Your Committee on Amendments to the Constitution have had under' consideration the following bills of the House and have instructed me as Chairman to report the same back to the House with the recommendation that the same do pass:
House Bill No. 24.
House Bill No. 26.
W. R. JoNES of Meriwether,
Chairman.

48

.TorRXAL oF THE HoesE,

By unanimous consent the following bills of the Hou~e, favorably reported by the committees, were read the second time :

By Mr. Stovall of Elbert-
House Bill Ko. 24. ), hill to amend the Constitution relative to the tax rate in this State.

By Mr. "\V. R. Jones of Meriwether-
Honse Bill No. 26. A bill to amend the Constitution so as to authorize a classification tax.

By Messrs. Knight of Rerrien, Rutherford of Monroe and others-
Ho-use Bill No. 30. A bill to repeal an Act to regulate the return and assessment of property for taxation in this State, and for other purposes.
By Messrs. Bussey of Crisp, McCrory of Schley, and others-
House Bill No. 34. A bill to provide for the assessment and collection of taxes on equipment companies, and for other purposes.
The following resolution of the House, favorabl)' reported by the committee, was read and adopted:
By Messrs. Camp and ,Jones of Coweta and othersHouse Resolution No. 9. A resolution to endorse
the plan to construct a substitute steam plant for the Gorgas Plant.
The following message was received from the Senate through Mr. McClatchey, the Secretary thereof:

Tl:E~DAY, NovEMBER 13TH, 1923.

49

Mr. Speaker:
The Senate has passed by the requisite constitutional majority the following bill of the Senate, to wit:

Senate Bill No. 1. A bill to create the Department of Audits and Accounts.

1Jnder Rule 41 the following bill of the House was taken up for further consideration:

By Messrs. Ennis of Baldwin and Dixon of Jenkins-
House Bill No. 11. A bill to annually levy and collect a tax for the support of the State government and public institutions, and for other purposes.

The following ainem1ments of the House were read and adopted :

By Mr. Bussey of Crisp-
Amend Paragraph 3 of Section 2 by inserting after the figures '' $15.00'' in line 5 the words: ''and the validity of their licenses is made contingent upon the payment of the tax therc>in provided for.''

By Mr. Milner of Dodge-
Amend b~' adding the following: ''Provided that the taxes levied under Paragraphs 41, 4:2, 43 and 44, of Section 2, shall be in addition to the taxes levied under tlw Act approved August 15th, 1923, fixing a 1O;!r stamp tax on dealers in cigars and cigarettes,

50

Jo"LRKAL o.F THE Ho"LsE,

and shall not be construed to conflict with said Act approYed August 15th, 1923."
Committee amends Section 2 by striking Paragraph 41, imposing a tax upon Cigar Makers; Paragraph 4:2, imposing- tax upon "Wholesale Cigar Deal-
ers; Paragraph -t-:l, imposing tax upon Retail Deal-
ers in Cigars; an<l Paragraph -l--l-, imposing tax upon Cigarette Dealers.
Mr. Milner of Dodge lllO\'Cll that the House Llo now adjourn until this afternoon at 3 :00 o'clock; the motion pren1ih<l, and House Bill No. 11 went oYer as unfinished business.
LeaYe of absence was granted Messrs. Daniel of Heard, Stevens of Oglethorpe, Adams of Towns, and Greer of Macon.
The Speaker announced the House adjourned until this afternoon at 3 :00 o'clock.

AFTERXOOX SESSIOX, 3:00 o'cLOCK P.M.
The House met again at this hour and was called
to order by the Speaker.
By unanimous consent the call of the roll was dispense-d with.
The following resolution of the House was read:
By Mr. Langley of FloydHouse Resolution No. 11. .A. resolution memorial-

TuESDAY, NoYEl\IBER l~hH, 1H:23.

51

1zmg Congress to reduce and simplify the present income tax schedules, and for other purposes.

The following amendment was read and adopted:

By Mr. McCrory of Schley-
Amend by adding that said RepresentatiYes be requested also to amend the laws so that when returns are made it shall be final.
The resolution was adopted as amended.
Under Rule 41 the following bill of the House was taken up for further consideration:

B~ Messrs. Ennis of Baldwin and Dixon of Jenkins-
House Bill No. 11. A bill to annually levy and collect a tax for the support of the State government and public institutions, and for other purposes.
The following amendment of the House was read and adopted:

By Mr. Rowe of Richmond-
Amend Paragraph 47 of Section 2 by striking from the second line thereof the \\ord ''or'' occurring hetween the words "coke and wood" and substituting therefor the word ''and.''
Mr. Parks of Terrell moved that the House do now adjourn; the motion prevailed, and House Bill No. 11 went over as unfinished business.
The Speaker announced the House adjourned until to-morrow morning at 10:00 o'clock.

52

JouRXAL OF THE HoL"sE,

REPRESENTATIVE HALL, ATLAXTA, GA.,
vVEDKESDAY, NovEMBER 14TH, 1923.
The House met pursuant to adjournment this day at 10 :00 o'clock A. M., was called to order by the Speaker, and opened with prayer by the Chaplain.
By unanimous consent the call of the roll was dispensed with.
Mr. Bell of Burke, Chairman of the Committee on Journals, reported that the Journal had been read and found correct.
By unanimous consent the reading of the .Journal of yesterday's proceedings was dispensed with.
The Journal was confirmed.
By unanimous consent the following '.vas established as the order of business during the first part of the thirty minutes period of unanimous consents:
1. Introduction of Kew Matter under the Rules.
2. Reports of Stan(ling CommittePs.
3. Reading of House bills, favorably reported, the second time.
By unanimous consent the following bills of the House were introduced, read the first time, and referred to the committees:

\YED~ESDAY, KoYEMBER 14TH, l~l23.

5:1

By Mr. Stewart of Atkinson-
House Bill No. 41. A bill to amend the Constitution relative to the exemption of certain farm land from taxation, and for other purposes.
Referred to Committee on ~-\mendnwnts to Constitution.

By Mr. Elders of TattnallHousc Bill No. 42. A bill to proYide free text
books for the first seven grades of public schools, and for other purposes.
Referred to Committee on Education.

By Mr. Linder of Jeff Davis-
House Bill No. 43. A bill to make the sheriffs and tax collectors of the several counties collectors of special taxes on a percentage hasis, au<l for other purposes.
Referred to Committee on General .Judiciary No.2.

Mr. McMichael of Marion County, .Chairman of the Committee on General Agriculture No.2, submitted the following report:

Mr. Speaker:

Your Committee on General ~\griculture Ko. 2 have had under consideration the following bill of" the House, and have instructed me as Chairman to report the same back to the House with the recommendation that the same do not pass:

House Bill No. 33.

McMicHAEL of Marion, Chairmmi.

54

Mr. Parks of Terrell County, Chairman of the Committee on General .Judiciary No. 2, submitted the following report :

Mr. Speaker:
Your Committee on General Judiciary No. 2 have had under consideration the following bill of the House and have instructed nw as Chairman to report the same back to the House with the recommendation that the same do pass:

House Bill No. 8.

PARKs of Terrell, Chairman.

The following message was received from the Senate through Mr. McClatchey, the Secretary thereof:

Mr. Speaker:
The Senate has passe<l by the requisite constitutional majority the following resolution of the Senate, to "it:
Senate Resolution Xo. 5. A resolution inviting Senator Oscar Underwo0(1 to address the General Assembly in joint session at such time to suit his convenience and not interfere with the business of the General Assembly, and rnoviding for a joint committee to arrange program.
The President has appointed as a committee on part of the Senat' the following Senators, to wit:

The Senator from the 7th, Mr. Moore. The Senator from tlw 13th, Mr. Pace.

\VEDXEbDAY, KoYE::\IBER 14-TH, 1923.

55

Upon the request of the author, House Bill No. 33 was placed upon the Calendar for the purposes of disgreeing to the report of the committee, which was
unfavorable to the passage of the bill.
The following bill of the House, favorably reported by the committee, was read the second time:
By Mr. Grovenstein of Effingham-
House Bill No. 8. A bill to make tax collectors exofficio sheriffs in the collection of special taxes.
The follo~wing bill of the Senate was read the first time and referred to the committee:
By Mr. Pace of the 13thSenate Bill No. 1. A bill to create the Depart-
ment of Audits and Accounts, and for other purposes.
Referrell to CommittPe on General .Juuiciary No.1.
Mr. Milner of Dodge, Vice-Chairman of the Committee on Rules, submitted the following report:
Mr. Speaker: The Committee on Rules begs leave to submit the
follmving report:
The Committee recomnwnds that House Bill No. :10, an Act to repeal the "Tax Equalization Law" be set as a special and continuing order for consideration immediately following the disposition of the ''General Tax Act.''
Respectfully submitted, MIL~ER of Dodge, Vice-Chairman.

56

.JouRKAL oF THE HoL"sE,

The report of the Committee on Rules was agreed to and the order of business contained therein established.
House Bill No. 30 was set as a special and continuing order immediately following the disposition of House Bill No. 11.
By unanimous consent House Bill K o. 7 was recommitted to the Committee on \Vays and Means.
Hon. V. H. Haynes of Gordon County, the Messenger of the House, having died, the next order of business was the election of Messenger.
Mr. Beck of Carroll moved that the election of Messenger he postponed until the first day of the next regular session of the General ~-\ssemhly.
Mr. Parker of \Vare moved that the House elect a Messenger to-day.
The motion to postpone the election of Messenger was lost.
The motion that the House do now elect a M.essenger prevailed.
The Speaker announced that nominations were in order for the vacancy of the. office of Messenger of the House.
Mr. Griner of Ben Hill placed in nomination the name of Hon. T. J. Luke of Ben Hill County, which nomination was seconded by Messrs. Huxford of Clinch, Knight of Berrien, Sweat of Pierce, Branch of Turner, Dykes of Dooly, and Bussey of Crisp.

WEDNESDAY, NovEMBER 14TH, 192~1.

57

Mr. Dixon of Wilkinson placed in nomination the name of Hon. C. M. Hooks of Wilkinson County, which nomination was seconded by Messrs. Lindsey of wilkes, Rutherford of Monroe, Pope of \Valker, Stevens of Oglethorpe, and Warren of \:Vashington.
Mr. Lyons of Butts placed in nomination the name of Hon. M. L. Duke of Butts County.
Mrs. Napier of Bibb placed in nomination the name of Hon. T. J. Shepard of Fulton County.
The roll call was ordered and the vote was as follows:

Those voting for Hon. T .J. Luke were Messrs.:

Adair

Griffis

Anderson

Griner

Atkinson of Camden Grovenstein

Banister

Haddock

Bennett

Harris

Blease

Hines of Decatur

Boatwright

Hines of Sumter

Bozeman

Holden

Branch

Holton

Brannen

Howard of Long

Bussey

Huxford

Camp of Campbell Jenkins

Carter

Johnson of Bacon

Culpepper

Johnson of Forsyth

Daniel of Troup

Jones of Cook

Davis of Floyd

Jones of Floyd

Davis of Thomas

Jordan

DuBose

Kempton

Dykes

Kirkland

Ellis

Knight

Evans of Screven Linder

Evans of Warren McCrory

Fleming of Hancock McDonald

Fletcher

McGarity

Gillen

McMichael

Mann Meeks Milner Montgomery Moore Mullis Norman of Colquitt Pafford Parker Parks Peek Phillips of Telfair Pickren Price Reville Robertson Rountree Rowe Russell Shedd Shettlesworth Simpson Stanley Stone Stovall

58

JounxAL OF THE HousE,

Strickland Sweat Toole Turner

West

wimberly of Toombs

Whitley

Worthy

Whitworth

\Vimberly of Laurens

Those voting for Hon. C. :M. Hooks were Messrs.:

Adams of Franklin Ilea,]

Aubrey

IT ouston

Bandy

Hulme

Barrett

Hyman

Beck

.Tones of Cowda

Bleckley

.Tones, A. D., of

Bowden

Meriwether

Braddy

.Jones, \V. R., of

Carr

Meriwether

Clark

King

Collins

Langley

Copeland

Lindsey

DeLaPerriere

Logan

Dixon of Jenkins

Lo~,]

Dixon of Wilkinson :Vll'Cnllough

Duncan

;viaddox

Enni~

;vransell

Eve

;vriles

Fleming of Columbia X a pier

Fowler

Xew

Foy

Xorman of Henry

Golden

Owen

Greer

Parrish

Guess

Penland

Hamrick

Perkins of

Harrison

Habersham

Hatcher of Burke Perryman

Hatcher of Muscogee Peterson

Phillips of .Jasper Pickering Pitts Pope Riley Hobcrts Rutherfonl Sapp Singletary Smith of Bryan Smith of .Tefferson Smith of Lamar Spence Stanford Steele Stevens Stewart Sutlin Tatum Trippe Yaughan \Varren Williams Wimberly of Twiggs Winship \\'right

Those Yoting for Hon. M. L. Duke were Messrs.:

Bird Boswell Childs

Christopher Cumming Duvall

Lyons 'fyson

Those voting for Hon. T ..J. Shepard were Messrs.:

Covington Hillhouse

Latham

Woodruff

Those not voting were Messrs.:

Adams of Towns

Elders

Smith of Fulton

Arnold

Fortson

Swindle

Atkinson of Chatham Harrell

Tippins

Bell

Howard of Chatta Van Landingham

Burt

hoochee

Way

Callaway

Howarll of Screven Wilson

Camp of Coweta

McClure

Wingate

Cox

McMullan

Wood

Curry

Mayo

Mr. Speaker

Daniel of Heard

Orr

DeFoor

Perkins of ~fuscogee

The roll call was verified.

Upon the consolidation of the votes cast it was found that Mr. Shepard receind 4 votes, Mr. Luke received 85 votes, Mr. Duke received 8 votes, and Mr. Hooks received 79 votes.

No candidate having recei,ed a majority Mr. Lyons of Butts withdrew the name of Mr. M. L. Duke of Butts County as nominee, and Mrs. Napier of Bibb withdrew the name of Mr. T. J. Shepard of Fulton as nominee.

The roll call was again ordered and the vote was as follows:

Those voting for Hon. T. J. Luke were Messrs.:

Adair

Blease

Anderson

Boswell

Arnold

Bozeman

Atkinson of Camden .Branch

Banister

Bussey

Barrett

Camp of Campbell

Bennett

Camp of Coweta

Bird

Carter

Culpepper Cumming Daniel of Troup Davis of Floyd Davis of Thomas DuBose Duvall Dykes

60

JouRNAL OF THE HousE,

Ellis Evans of Screven Evans of Warren Fleming of Haneo<'k Fletcher nriffis Griner Grovenstein Haddock Harris Hines of Decatur Hines of Sumter Holden Holton Howard of Long Howard of ScreYen Huxford Johnson of Bacon Johnson of Forsyth Jones of Cook Jordan

1\ mpton Kirkland Knight Linder McClure ).fcCrory ).IcDonald ).feGarity McMichael ).I a n n Meeks Milner Montgomery Moore Mullis :Norman of Colquitt Pafford Parker Parks Peek Phillips of Telfair

Pi"kren Priee Reville Riley Robertson Rountree Howe Hnsse II Shedd Simpson Stanley fit one Stovall Sweat Tippins Toole rrurner Tyson West \Vhitworth

Those Yoting for Hon. C. M. Hooks were Messrs. :

Adams of Franklin Fowler

King

Aubrey

Foy

Langley

Bandy

Gillen

Latham

Beck

Golden

Lindsey

Bleckley

Greer

Logan

Bowden

Guess

Loyd

Braddy

Hamrick

Lyons

Brannen

Harrison

).faddox

Carr

Hatcher of Burke ).fansell

Childs

Hatcher of Muscogee Miles

Christopher

Head

Xapi<'r

Clark

Hillhouse

Xew

Collins

Houston

Copeland

Hulme

Covington

Hyman

DeLaPerriere

Jenkins

Dixon of Jenkins Jones of Coweta

Dixon of Wilkinson Jones of Floyd

Duncan

Jones, A. D., of

Ennis

Meriwether

Fleming of Columbia Jones, W. R., of

Xorman of Henry Owen Parrish Penland Perkins of
Habersham Perkins of Mnscogee Perryman Peterson

Meriwether

\VEDXESDAY, KO\"El\IBER 14-TH, 1923.

61

Phillips of Jasper Pickering Pitts Pope Roberts Rutherford Sapp Shettlesworth Singletary Smith of Bryan Smith of Jefferson

Smith of Lamar Spence Stanford Steele Stevens Stewart Sutlive Tatum Trippe Vaughan Warren

Whitley Williams Wilson Wimberly of Laurens Wimberly of Toombs Wimberly of Twiggs \Vinship Woodruff Worthy Wright

Those not voting were Messrs. :

Adams of Towns Elders

Atkinson of Chatham Eve

Bell

Fortson

Boatwright

Harrell

Burt

Howard of Chatta-

Callaway

hoochee

Cox

McCullough

Curry

McMullan

Daniel of Heard

Mayo

DeFoor

Orr Smith of Fulton Strickland Swindle Yan Landingham Way Wingate Wood Mr. Speaker

Luke, 86; Hooks, 93.

The roll call was verified.
"Gpon the consolidation of the votes cast it was found that Mr. Luke received 86 votes and Mr. Hooks received 93 votes.
Mr. Hooks of \Vilkinson having received a majority of all the votes cast was declared elected to the office of Messenger of the House to fill the unexpired term of the late Hon. V. H. Haynes, deceased.
Mr. Milner of Dodge moved that beginning with this afternoon the House han afternoon sessions beginning at 3 :00 o'clock until otherwise ordered by the House.

62

JoeRXAL oF THE Hou::;E,

Mr. Beck of CarrollmoYetl the previous question; the motion preYailetl, and the main question was ordered.
The motion that the House haye afternoon sessions until otherwise ordered by the House pre\'ailecl.
Under Rule 41 the following bill of the House was taken up for further consiueration:

By Messrs. Ennis of Baluwin aud Dixon of Jenkins-
House Bill Ko. 11. A bill to annually le,y aud collect a tax for the support of the State government and public institutions, and for other purposes.
rt'he follmYiug amendnwnts of the House were read and adopted:

By Mr. Stewart of Atkinson-
Amend Paragraph 51 of Section 2 by striking line 15 and inserting in lieu thereof the following : ''Corporations with capital of $2,000,000.00, $600.00, and $100.00 for each additional million dollars capital."
The committee amends Paragraph ~)3 of Section 2 by striking the wonls '' aud in or near cities of 50,000 or more inhabitants, $25.00 per month,'' in lines 10 and 11, and substituting 'therefor the follo~wing: ''and in cities of more than 50,000 inhabitants, $25.00 per month, except in suburbs of cities of more than 50,000, when~ such tax shall be $12.50 per month.''

WEDNESDAY, NovEMBER 14TH, 1923..

63

Mr. Stewart of Atkinson moved that the House do now adjourn; the motion prevailed, and House Bill No. 11 went over as unfinished business.

The Speaker announced the House adjourned until this afternoon at 3 :00 o'clock.

AFTER~OON SESSJON'
3:00 o'cLocK P.M.
The House met again at this hour and was called to order by the Speaker.

By unanimous consent the call of the roll was dispensed with.

Under Rule 41 the following bill of the House was taken up for further consideration:

By Messrs. Ennis of Baldwin and Dixon of J enkins-
House Bill No. 11. A bill to annually levy and collect a tax for the support of the State government and public institutions, and for other purposes.

Mr. Barrett of Stephens moved that the House do now adjourn; the motion prevailed, and House Bill No. 11 went over as unfinished business.

The Speaker announced the House adjourned until to-morrow morning at 10 :00 o'clock.

64

J ouRx AL oF THE Hot;sE,

REPRESEKTATIYE HALL, ATLANTA, GA.,
THlCRSDAY, NovEMBER 15TH, 1923.
The House met pursuant to adjournment this day at 10 :00 o'clock A. M., was called to order by the Speaker, and opene<l with prayer by the Chaplain.
By unanimous consent the call of the roll was uispensed with.
Mr. Bell of Burke, Chairman of the Committee on Journals, reported that the Journal had been read and found correct.
B~ unanimous consent the reading of the Journal of yesterday's proceedings was dispensed with.
The Journal was confirmed. By unanimous consent the following was established as the order of business during the first part of the thirty minutes period of unanimous consents:
1. Introduction of Kew Matter under the Rules.
2. Reports of Standing ConunittPes.
:~. Reading of House Bills, faYorably reported, the second time.
By unanimous consent the following bills of the House werP intro<luced, rP<Hl the first time, and refene<l to tlw committPes:

THL"R@AY, N 0\'1<:;\IBER 15TH, 19:23.

65

By Mr. McCrory of Schley-
House Bill No. 44. A bill to create a State Text Book Commission, and for other purposes.
Referred to Committee on Education.
B~, Messrs. Evans of Warren, Smith of Bryan and Bird of Taliaferro-
Honse Bill No. 45. A bill providing that the Commissioner of Pensions be made ex-officio collector of Pensions, and for other purposes.
Referre<l to Committee on vVays and Means.
By Messrs. DeLaPerriere and Swindle of JacksonHouse Bill No. 46. A bill to repeal an Act to
amend the Code of 1910 relative to the tax on fertilizers, and for other purposes.
Referred to Committee on General Agriculture No. :2.

Mr. Parks of Terrell arose and addressed the House on a point of personal privilege.

Mr. Parks of Terrell County, Chairman of the Committee on General .Judiciary No. 2, submitted the following report:

llfr. Speaker:

Your Committee on General Judiciary No.2 have had under consideration the following bill of the House and have instructed me as Chairman to report the same back to the House with the recommendation that the sam(> do not pass:

House Bill No. 43.

PARKS of Terrell, Chairman.

66

JorRXAL oF THE Hor:-;E,

Mr. Ennis of Baldwin County, Chairman of the Committee on \Vays and Means submitted the following report :

Mr. Speaker:
Your Committee on \Vays and Means han had under consideration the following bill of the House and have instructed me as Chairman to report the
same back to the House with the recommendation
that the same do not pass:

House Bill No. 40.

ENNIS of Baldwin, Chairman.

The following resolution of tlw Senate was read and adopted:

By Mr. Mason of the 30th and others-
Senate Resolution No. 5. A resolution extending an invitation to Senator Oscar \V. Underwood of Alabama to address the General Assembly and providing for a joint committee to arrange a program.
The Speaker appointed the following committee on the part of the House under the aboYe resolution:

Messrs. \Y. R. Jones of Meri\\ether. Milner of Dodge. Elders of Tattnall.

The following resolutions of the House ~were read and adopted:

THURSDAY, NovEMBER 15TH, 1923.

67

By Mr. Griffis of Ware-
House Resolution No. 12. A resolution expressing the sympathy of the House to Hon. D. H. Meeks of Coffee County in the loss of his brother.

By Mr. Culpepper of Fayette-
House Resolution No. 13. A resolution extending the thanks of the House to the University of Georgia for entertainment and courtesies shown the members at Athens, Ga., on November lOth, 1923.
Under Rule 41 the following bill of the House was taken up for further consideration:

By Messrs. Ennis of Baldwin and Dixon of J enkins-
House Bill No. 11. A bill to annually levy and collect a tax for the support of the State government and public institutions, and for other purposes.
Mr. Linder of Jeff Davis arose and addressed the House on a point of personal privilege.
Mr. Stewart of Atkinson moved that individual speeches on the remainder of House Bill No. 11 be limited to :~ minutes, except the Chairman of the Committee on "'\Vays and Means.
Mr. Barrett moved to amend the above motion by making the time 5 minutes instead of 3 minutes and the motion prevailed.
The motion that individual speeches on the remainder of House Bill No. 11 be limited to 3 minutes prevailed as amended.

68

.JoL"RXAL oF THE HoLTsE,

The follmYing message was recei,'ed from the Senate through Mr. McClatchey, the Secretary thereof:

Mr. Speaker:
The Senate has passed by the requisite constitutional majority the following bill of the Senate, to wit:

By Mr. Lankford-
Senate Bill No. 2. A bill to authorize the levy of an income tax.
Mr. Knight of Berrien moYed the previous question on Section 7 and all amendments thereto; the motion preYailed, and the main question was ordered.
The following amendment of the House to the committee amendment was read:

By Messrs. Holton of ~Wilcox and Elders of Tattnall-
~.\mend the committee amendment to Section 7 by striking the words and figures "one and one half (1:Y:l) per cent," in line 4 of said amendment and substituting in lieu thereof the words and figures "two per cent (2%)."
On the adoption of this amendment Mr. Covington of Colquitt called for the ayes and nays and the call was sustained.
The roll call was ordered and the vote was as follows:

THURSDAY, NovEMBER 15TH, 1923.

69

Those voting in the affirmative were Messrs.:

Adams of Frankli!l Hines of Decatur

Anderson

Hines of Sumter

Atkinson of Camden Holton

Bandy

Howard of Chatta-

Banister

hoochee

Beck

Howard of Long

Bennett

Hulme

Blease

Huxford

Braddy

Hyman

Branch

Jenkins

Bussey

Johnson of Bacon

Carter

Johnson of Forsyth

Childs

Jones of Cook

Covington Daniel of Heard

King Kirkland

Daniel of Troup

Knight .

Davis of Thomas

Lindsey

DeFoor

Loyd

Duvall

Lyons

Elders

McGarity

Ellis

McMichael

Foy

McMullan

Golden

Mansell

Griffis

Meeks

Grovenstein

Montgomery

Haddock

Norman of Colquitt

Hamrick

Norman of Henry

Head

Owen

Hillhouse

Pafford

Penland Perkins of
Habersham Phillips of Jasper Phillips of Telfair Pickren Pope Price Reville Robertson Russell Rutherford Shedd Shettlesworth Simpson Singletary Spence Stanford Stanley Stewart Tatum Tippins Vaughan Whitley
Wimberly of Laurens
Wimberly of Twiggs
Wright

Those voting in the negative were Messrs.:

Arnold Aubrey Barrett Bell Boswell Bowden Bozeman Burt Callaway Camp of Campbell Christopher

Collins Copeland Culpepper Cumming Curry Davis of Floyd DeLaPerriere Dixon of Wilkinson DuBose Duncan Ennis

Evans of Screven Eve Fleming of Columbia Fleming of Hancock Fletcher Fowler Greer Guess Harris Harrison Hatcher of Burke

70

.JorRXAL oF THE HousE,

Hatcher of Museogee Miles

Smith of Bryan

Holden_

Milner

Smith of Jefferson

Houston

Moore

Smith of Lamar

Howard of Screven Mullis

Steele

.Jones of Coweta

Napier

Stevens

.Tones of Floyd

New

Stone

Jones, A. D., of

Parks

Stovall

Meriwether

Parrish

Strickland

Jones, \V. R., of

Peek

Sutlive

Meriwether

Perkins of Muscogee Toole

Jordan

Perryman

Trippe

Kempton

Peterson

Turner

Logan

Pickering

Tyson

McClure

Pitts

Warren

McCrory

Riley

Way

McDonald

Roberts

Whitworth

Maddox

Rowe

Winship

Mann

Sapp

\Voodruff

Those not Yoting were Messrs. :

Adair

Evans of Warren

Adams of Towns

Fortson

Atkinson of Chatham Gillen

Bird

Griner

Bleckley

Harrell

Boatwright

Langley

Brannen

Latham

Camp of Coweta

Linder

Carr

McCulloug:1

Clark

Mayo

Cox

Orr

Dixon of Jenkins

Parker

Dykes

Rountree

Smith of Fulton Sweat Swindle Van Landingham West Williams Wilson Wimberly of
Toombs Wingate Wood Worthy Mr. Speaker

Ayes 83, nays 85.

By unanimous consent the verification of the roll call was dispensed with.

On the ad.option of the amendment the ayes were 83, nays 85 and the amendment was lost.

Mr. Wimberly of Laurens moyed that the House

'THURSDAY, NovEl\IBER 15TH, 1923.

71

reconsider its action in defeating the above mentioned amendment.
Mr. Beck of Carroll moved that the House reconsider its action in ordering the main question and the motion prevailed.
The following message was received from the Senate through Mr. McClatchey, tlw Secretary thereof:
Mr. Speaker: The Senate has passed by tlw requisite constitu..
tional majority the following resolution of the Senate, to wit:
By Mr. BeauchampSenate Resolution No. 4. J\ resolution to estab-
lish a commission to investigate the establishment of a system of free text books in Georgia.
Mr. Milner of Dodge monel that the House do now adjourn; the motion prevailed, and House Bill No. 11 went over as unfinished husiness with the motion of Mr. Wimberly of Laurens that the House reconsider its action in defeating the amendment to the committee amendment pending.
The following communication was read:

GEORGIA SCHOOL OF TECHNOLOGY ATLANTA, GA., Nov. 15, 1923.
HoNORABLE CECIL NEILL, Speaker of the House, State Capitol, City.
Dear Sir: It is a pleasure to extend an invitation to the

.JoLRxAL OY THE HocsE,
members of the General Assembly to be the guests of the Georgia School of Technology at the football game on Saturday afternoon between Georgia Tech and the University of Kentucky.
At the same time it will be a good opportunity to see the State's property and the new $200,000 Physics building, ginn Georgia by the Carnegie Foundation and the subscribers to the Greater Tech Fund.
At the close of the session at noon on Saturday I shall be glad to be here with tickets for those who will attend, and we hope that you may find it possible to be our guests on this occasion.
Sincerely yours, M. L. BRITTAIN' President.
Leave of absence was granted Messrs. Cumming of Richmond, Meeks of Coffee, Perryman of Talbot, Collins of Cherokee, Mullis of Bleckley, and Linder of .Jeff Davis.
The Speaker announced the House adjourned until this afternoon at 3 :00 o'clock.
AFTERNOON SESSION'
3:00 o'cLOCK P.M.
The House met again at this hour and was called to order by the Speaker.
Mr. Warren of Washington moved that the call of the roll be dispensed with and the motion prevailed.

THURSDAY, NovEMBER 15TH, 1923.

73

cnder Rule 41 the following- bill of the House was taken up for further consideration:

By Messrs. Ennis of Baldwin and Dixon of J enkins-
House Bill No. 11. A bill to annually levy and collect a tax for the support of the State government and public institutions and for other purposes.
Mr. Barrett of Stephens moved the previous question on Section 7 and all amendments thereto and the motion prevailed.
On the motion that the House reconsider its action in failing to adopt the amendment by Messrs. Holton of -Wilcox and Elders of Tattnall to the committee amendment Mr. Rutherford of Monroe called for the ayes and nays and the call was sustained.
The roll call was ordered and the vote was as follows:

Those voting in the affirmative were Messrs. :

Adair

Childs

Adams of Franklin Covington

Anderson

Daniel of Heard

Atkinson of Camden Daniel of Troup

Bandy

Davis of Thomas

Banister

DeFoor

Beck

Duvall

Bennett

Elders

Blease

Ellis

Braddy

Foy

Branch

Golden

Bussey

Griffis

Carr

Grovenstein

Carter

Haddock

Hamrick Harrison Head Hillhouse Hines of Decatur Hines of Sumter Holton Howard of Chatta-
hoochee Howard of Long Hulme Huxford Hyman .Jenkins

74

.JouRXAL OF THE HousE,

Johnson of Bacon Jones of Cook King Knight Latham Loyl Lyons McMichael Mansell Meeks Montgomery Moore Norman of Colquitt Norman of Henry Owen Pafford

Penland Perkins of
Habersham Phillips of Jasper Phillips of Telfair Pickren Pope Price Reville Robertson Rowe Rutherford Shedd Shettlesworth Simpson Singletary

Spcnl'C Stanford Stanley Stewart Strickland Sweat Tatum warren West Whitley
Wimberly of Laurens
Wimberly of T"iggs Wingate Worthy Wright

Those Yoting in the negative were Messrs.:

Arnold Aubrey Barrett Bell Boswell Bowden Bozeman Burt Christopher Clark Copeland Culpepper Curry Davis of Floyd DeLaPerriere DuBose Duncan Ennis Evans of Screven Eve Fleming of Columbia Fletcher :E'owler Gillen Greer

Guess

Parks

Harris

Parrish

Hatcher of Burke Peck

Hatcher of Muscogee Perkins of Muscogcc

Holden

Perryman

Houston

Pitts

Howa1d of Screven Riley

J olmson of Forsyth Roberts

,1 ones of Coweta

Sapp

.Tones of Floyd Jones, A. D., of

Smith of Bryan Smith of l<'ulton

Meriwethe1

Smith of Jefferson

Jones, W. R., of

Smith of Lamar

Meriwether

Steele

Jordan

Stone

Kempton

Stovall

Logan

Sutlive

McClure

Toole

McCrory

Trippe

~fcDonald

Tyson

McMullan

Way

Mann

wilson

Milner

Wimberly of Toombs

:'\apitr

\Voodruff

:'\cw

THURSDAY, NOVEJ\IBER 15TH, 1923.

75

Those not voting were Messrs. :

Adams of Towns Fleming of Hancock

Atkinson of Chatham Fortson

Bird

Griner

Bleckley

Harrell

Boatwright

Kirkland

Brannen

Langley

Callaway

Linder

Camp of Campbell Lindsey

Camp of Coweta

McCullough

Collins

McGarity

Cox

Maddox

Cumming

Mayo

Dixon of Jenkins Miles

Dixon of Wilkinson Mullis

Dykes

Orr

EYans of Warren Parker

Peterson Pickering Rountree Russell Stevens Swindle Tippins Turner Van Landingham Vaughan Whitworth Williams Winship Wood Mr. Speaker

Ayes 87, nays 72.

The roll call was verified.

On the motion that the House reconsider its ac-
tion in failing to adopt the amendment to the com-
mittee amendment the ayes were 87, nays 72 and the motion prevailed.

The following amendments of the House to the committee amendment were read and adopted:

.By Messrs. Holton of wilcox and Elders of Tattnall-
Amend the committee amendment to Section 7 by striking the words and figures "one and one-half (11;2%) per cent," in the fourth line of said amendment and substituting in lieu thereof the words aml figures "two per cent (2%)."

76

JouRNAL OF THE Hov:,;E,

By Mrs. Napier of Bibb-
Amend the committee amendment to Section 7 by striking all words in said amendment after the word "for" in line 10 and substituting therefor the following: ''premiums returned on change of rate or cancelled policies.''
The following committee amendmPnt to Section 7 "'as read and adopted as amended:
The committee amends Section 7 by striking all of the first paragraph, beginning "ith the word "shall" in line 3, and emling with the \Yord "companies" in line 10, and inserting in lieu thereof the following: "shall pay one and one-half (llh%) per cent upon gross premiums on business clone in this State for the year, with no de(luction for dividends, whether returned in cash or allowed in payment or reduction of premiums, or for additional insurance, nor shnll any deduction be allowed for premium abatements of any kind or character, or for reinsurance, or for cash surrender Yalues paid, or for losses, or expenses of any kind, said tax being imposed upon gross premiums without any deductions whatsoever except for returned premiums on cancelled policies of fire insurance companies.''
Tlw following amendment was re~Hl and adopted:

B~, Mr. Busse) of Crisp-
AmeiHl Paragraph 2, Section 9, by adding at the end of the paragraph, the following to wit :
"In addition to the taxes hereinabow provided for, sai(l sleeping-car companies shall pay an addi-

TH"LRSDAY, 1\o\'E.MBER 15TH, 1923.

77

tional tax in the nature of an additional franchise tax in the amount of all surcharges received and collected by them from their patrons, and which said tax shall be payable out of the sums so collected as surcharges from their patrons, and not payable out of the regular rates received and collected by sai<l companies as sleeping-car fare from tlwir patrons.''
The following amendment to the committee amendment to Section 11 was read and adopted:

By Messrs. DeLaPerriere of Jackson ancl Tippins of Evans-
Amend the committee amendment to Section 11 by striking tl1e words ''monied capital'' in line 10 and substituting in lieu thereof the words ''other property."
The following amendment was read and adopted as amended:
The committee amends Section 11 by striking the first three lines, beginning with the word ''Be',. and ending with the word ''Georgia,'' and substituting in lieu thereof the following: ''Be it further enacted by the authority aforesaid, That no tax shall be assessed upon the capital of banks or banking associations, organized under the authority of this State, or of the United States, located within this State, but the shares of the stockholders of the banks or banking associations, whether resident or non-resident owners, shall be taxed in the county where the banks or banking associations are located, and not elsewhere, at their full .market value, including surplus and undivided profits, at the same rate pro-

78
vided in this Act for the taxation of monied capital in the hands of priYaie individuals.''
The following amendment was re~ul and adopted:
By Mr. Jones of Coweta-
Amend Section 11 by striking the word ''determined" in line 7 of said section and substituting the word ''deducted'' in lieu thereof.
Mr. Knight of Berrien arose and addressed the House on a point of personal priYilege.
The following amendment of the House was read:
By Mr. McMichael of Marion-
Amend Section :Z, Paragraph 98 as follows: Strike out the word "Equal" at the last of line 7 and all of line 8 a1Hl substitute the following language:
"On sales up to twenty-fiye thousand dollars or less the tax shall be one per cent (17o) on the gross receipts from said business for said quarter. If the sales amount to more than twenty-fi,,e thousand and less than fifty thousan(l dollars for the quarter the tax shall be two per cent (2~0 ). If the sales amount to more than fifty thousand and less than one hundred thousand dollars the tax shall be three per cent (37o ). If more than one hundred thousand and less than one hundred and fifty thousand dollars it shall be four per cent (4~1,). If it shall be more than one hundred and fifty thousand dollars per quarter the tax shall be five per cent (57o)."

THrR::;DAY, No\.E;\fBER 15TH, 1923.

79

By unanimous consent the main question was ordered on the bill and all amendments.

On the above amendment Mr. McCrory of Schley called for the ayes and nays and the call was sustained.

The roll call was ordered and the vote was as follows:

Those voting m the affirmative were Messrs. :

Adair

Hamrick

Anderson

Head

Arnold

Hillhouse

Aubrey

Hines of Decatur

Bandy

Hines of Rmnter

Banister

Holton

Beck

Huxford

Blease

Jenkins

Braddy

Johnson of Bacon

Bussey

Jones of Cook

Carter Covington

Kirkland Knight

Culpepper

Loyd

Daniel of Heard

Lyons

Davis of Thomas McCrory

Duvall

McGarity

Fleming of Columbia McMichael

Foy

McMullan

Gillen

Milner

Golden

Montgomery

Greer

Norman of Colquitt

Griffis

Norman of Henry

Haddock

Orr Owen Penland Pickren Pope Price Reville Robertson Rowe Rutherford Shedd Simpson Spence Stanford Stanley Stewart Strickland SutliYe West Whitworth Wimberly of Twiggs Wright

Those voting in the negative were Messrs. :

Barrett Boswell Bowden Bozeman Branch

Carr Christopher Copeland Curry Daniel of Troup

Davis of Floyd Dixon of Wilkinson Duncan Elders Ennis

80

JoeRXAL o.F THE Homm,

Evans of Screven McClure

Pitts

Fletcher

McDonald

Riley

Fowler

~I a n n

Sapp

Grovenstein

Mansell

Singletary

Harris

Mullis

Smith of Bryan

Harrison

X a pier

Smith of Fulton

Hat~her of Burke

Xew

Smith of Jefferson

Hatcher of Muscogee Parker

Smith of Lamar

Holden

Parks

Steele

Howard of Screven Parrish

Stovall

Hulme

Peek

Tatum

Hyman

Perkins of

Toole

Jones of Coweta

Habersham

Trippe

Jones, W. R., of

Perkins of Museogee Warren

Meriwether

Perryman

Way

Jordan

Phillips of Jasper Wimberly of Toombs

Kempton

Phillips of Telfair Woodruff

Latham

Those not voting were Messrs. :

Adams of Franklin Dykes

:\fayo

Adams of Towns

Ellis

:\leeks

Atkinson of Camden Evans of Warren Miles

Atkinson of

Eve

Moore

Chatham

Fleming of Hancock Pafford

Bell

}'ortson

Peterson

Bennett

Griner

Pickering

Bird

Guess

Roberts

Bleckley

Harrell

Hountree

Boatwright

Houston

Russell

Brannen

Howard of Chatta Shettlesworth

Burt

hooehee

Stevens

Callaway

Howard of Long

Stone

Camp of Campbell Johnson of Forsyth Sweat

Camp of Coweta

.Tones of Floyd

Swindle

Childs

Jones, A. D., of

Tippins

Clark

Meriwether

Turner

Collins

King

Tyson

Cox

Langley

Van Landingham

Cumming

Linder

Vaughan

DeFoor

Lindsey

Whitley

DeLaPerriere

Logan

Williams

Dixon of Jenkins McCullough

Wilson

DuBose

Maddox

Wimberly of Laurens

Tn"GRSDAY, NovEl\lBER 15TH, 1923.

81

Wingate Winship

Wood Worthy

Ayes 67, nays 65.

Mr. Speaker

By unanimous consent the verification of the roll call was dispensed with.
On the adoption of the amendment the ayes were 67, nays 65 and the amendment to Paragraph 98 of Section 2 was adopted.
The report of the committee, which was favorable to the passage of the bill as amended, was agreed to as amended.
On the passage of the bill Mr. Ennis of Baldwin called for the ayes and nays and the call was sustained.
The roll call was ordered and the vote was as follows:

Those voting in the affirmative were Messrs.:

AC.<tir Adams of Franklin Anderson Arnold Aubrey Banister Beck Blease Braddy Branch Bussey Carter Christopher Copeland Covington Culpepper

Daniel of Heard

Grovenstein

Daniel of Troup

Haddock

Davis of Thomas

Hamrick

Dixon of Wilkinson Harrison

Duncan

Hatcher of Burke

Duvall

Hatcher of Muscogee

Elders

Head

Ennis

Hillhouse

Evans of SereYen Hines of Decatur

Fleming of Columbia Hines of Sumter

Fletcher

Holton

Foy

Howard of Screven

Gillen

Hulme

Golden

Huxford

Greer

Hyman

Griffis

Jenkin!!

82

JounxAL OF THE HousE,

Johnson of Bacon Jones of Cook Jonlnn Kirkland Knight Loyd Lyons McClure McCrory McGarity
~lcMichael
Mann Mansell Milner Montgomery Mullis New Norman of Colquitt Norman of Henry Owen

Pafford

Simpson

Parker

Singletary

Parrish

Smith of Jefferson

Peek

Rpenre

Penland

Stanford

Perkins of

Stanley

Habersham

Steele

Perkins of Muscogee Stewart

Peterson

Strickland

Phillips of Jasper Sutlive

Phillips of Telfair Tatum

Pickren

Warren

Pitts

Way

Pope

West

Price

'Whitworth

Reville

wimberly of 'fwiggs

Robertson

Woodruff

Rowe

Wright

Rutherford

Shedd

Those Yoting in the negatiYe were Messrs.:

Curry Fowler Kempton Napier

Perryman Hiley Sapp Smith of Bryan

Smith of Fulton Smith of !Jamar Toole

Those not Yoting were Messrs. :

Adams of Towns

Callaway

Atkinson of Camden Camp of Campbell

Atkinson of Chatham Camp of Coweta

Bandy

Carr

Barrett

Childs

Bell

Clark

Bennett

Collins

Bird

Cox

Bleckley

Cumming

Boatwright

Davis of Floyd

Boswell

DeFoor

Bowden

DeLaPerriere

Bozeman

Dixon of Jenkins

Brannen

DuBose

Burt

Dykes

Ellis Evans of 'Vanen Eve :Fleming of Hancock :Fortson Griner Guess Harrell Harris Holden Houston Howard of Chatta-
hoochee Howard of Long Johnson of Forsyth

Jones of Coweta Jones of Floyd Jones, A. D., of
Meriwether Jones, W. R., of
Meriwether King Langley Latham Linder Lindsey Logan McCullough McDonald McMullan Maddox

Mayo :M:eeks Miles Moore Orr Parks Pickering Roberts Rountree Russell f'lhettlesworth Stevens Stone Stovall Sweat Swindle

Tippins Trippe Turner Tyson Van Landingham Vaughan Whitley Williams Wilson wimberly of Laurens Wimberly of Toombs Wingate Winship Wood Worthy Mr. Speaker

Ayes 105, nays 11.

By unanimous consent the Yerification of the roll call was dispensed with.

On the passage of the bill the ayes were 105, nays 11.

The bill having received the requisite constitutional majority was passed as amended.

By unanimous consent the bill was ordered immediately transmitted to the Senate.

Mr. Milner of Dodge moved that the House do no'v adjourn and the motion prevailed.

The Speaker announced the House adjourned until to-morrow morning at 10:00 o'clock.

84

JouRxAL OF THE Hou~E,

REPRESEXTATIVE HALL, ATLANTA, GA.,
FRIDAY, NoYEMBER 16TH, 1923.

The House met pursuant to adjournment this day at 10 :00 o'clock A. M., was called to order by the Speaker, and opened with prayer by the Chaplain.

The roll was called and the following members answered to their names :

A~air

Carr

Adams of Franklin Carter

Adams of Towns Childs

Anderson

Christopher

Arnold

Clark

Atkinson of Camden Collins

Atkinson of

Copeland

Chatham

CoYington

Aubrey

Cox

Bandy

Culpepper

Banister

Cumming

Barrett

Curry

Beck

Daniel of Heard

Bell

Daniel of Troup

Bennett

Davis of Floyd

Bird

Davis of Thomas

Blease

DeFoor

Bleckley

DeLaPerriere

Boatwright

Dixon of Jenkins

Boswell

Dixon of Wilkinson

Bowden

DuBose

Bozeman

Duncan

Braddy

Duvall

Branch

Dykes

Brannen

Elders

Burt

Ellis

Bussey

Ennis

Callaway

En1ns of Screven

Camp of Campbell Evans of 'Varren

Camp of Coweta

Eve

Fleming of Columbia Fleming of Hancock Fletcher Fortson Powler Foy Gillen Golden Greer Griffis Griner Grovenstein Guess Haddock Hamrick Harrell Harris Harrison Hatcher of Burke Hatcher of Muscogee Head Hillhouse Hines of Decatur Hines of Sumter Holden Holton Houston Howard of Chatta-
hoochee Howard of Long

FRIDAY, NovE.'\iBER 16TH, 1923.

85

Howard of Screven Hulme Huxford Hyman Jenkins Johnson of Bacon Johnson of Forsyth Jones of Cook Jones of Coweta Jones of Floyd Jones, A. D., of
Meriwether Jones, W. R., of
Meriwether Jordan Kempton King Kirkland Knight Langley Latham Linder Lindsey Logan Loyd Lyons McClure McCrory McCullough McDonald McGarity McMichael McMullan Maddox Mann Mansell Mayo Meeks Miles Milner Montgomery

Moo:re

Smith of Jefferson

Mullis

Smith of Lamar

Napier

Spence

New

Stanford

Norman of Colquitt Stanley

Norman of Henry Steele

Orr

Stevens

Owen

Stewart

Pafford

Stone

Parker

Stovall

Parks

Strickland

Parrish

Sutlive

Peek

Sweat

Penland

Swindle

Perkins of

Tatum

Habersham

Tippins

Perkins of Muscogee Toole

Perryman

Trippe

Peterson

Turner

Phillips of Jasper Tyson

Phillips of Telfair Van Landingham

Pickering

Vaughan

Pickren

vVarren

Pitts

Way

Pope

West

Price

Whitley

Reville

Whitworth

Riley

Williams

Roberts

Wilson

Robertson

Wimberly of Laurens

Rountree

Wimberly of Toombs

Rowe

Wimberly of Twiggs

Russell

Wingate

Rutherford

Winship

Sapp

Wood

Shedd

Woodruff

Shettlesworth

Worthy

Simpson

Wright

Singletary

Mr. Speaker

Smith of Bryan

Smith of Fulton

86

JouRxAL OF THE HousE,

Mr. Bell of Burke, Chairman of the Committee on Journals, reported that the Journal had been read and found correct.
By unanimous consent the reading of the Journal of yesterday's proceedings was dispensed with.

The Journal was confirmed.
By unanimous consent the Clerk ,,as authorized to renumber paragraphs and sections in such bills passed as amended as may be necessary in order that said paragraphs and sections be consecutive.
By unanimous consent the follo"ing was established as the order of business during the first part of the thirty minutes period of unanimous consents:
1. Introduction of New Matter under the Rules.
2. Reports of Standing CommittPes.
3. Reading of House bills, fmorably reported, the second time.
The following bill and resolution of the Senate were read the first time and referred to the committees:

By Mr. Lankford of the L)th-
Senate Bill .Ko. :2. A bill to amen<I the Constitution so as to authorize taxes to be levied upon incomes.
Referred to Committee on }uuendments to Constitution.

FRIDAY, NoYE:\IBER 16TH, 1923.

87

By Mr. Beauchamp of the 22d-
Senate Resolution No. 4. A resolution to create a commission to investigate the establishment of a system for supplying free text books to the children of Georgia, and for other purposes.
Referre<J to Committee on Education.
Mr. Milner of Dodge, Vice-Chairman of the Committee on Rules, submitted the following report:
ivlr. Speaker: "\Ve, your Committee on Rules, having had uwler
consideration the matter of fixing a Calendar, beg leave to report as follows: That the following be set as a special and continuing order of business to follow immediately after the disposition of the bill to repeal the Equalization Law, to wit:
(1) Senate Bill No. 2, known as the Senate Income Tax Bill.
(2) House Bill No. 25, known as the House Income Tax Bill.
Respectfully submitted, MIL~ER of Dodge, Vice-Chairman.
The report of the Committee on Rules was agreetl to and the order of business contained therein was established as a special and continuing order to follow immediately after the disposition of House Bill No. 30.

The following resolution of the House was read and adopted:

88

.JouRXAL oF THE Hoc~E,

By Mr. Huxford of Clinch-
House Resolution Ko. 14. A resolution extending the thanks of the House to Miss Kempton of Fulton and to the Howard and Rialto Theatres for their courtesies.

The follo"'ing resolution of the House was read and lost:

By Messrs. Wimberly of Laurens mHl Riley of Sumter-
House Resolution No. 15. A resolution that the extraordinary session of the General Assembly do now adjourn until the fourth ""Wednesday in June, 1924.
The following message was n~ceived from the Senate through Mr. McClatchey, the Secretary thereof:

lllr. Speaker: The Senate has adopte<l the following resolution
of the Senate, to wit:
By Mr. Pace of the 13th-

A RESUlXTlOK
That all objects and subject matter named and specified in each and both of said Proclamations issued by the Gon~rnor may be considered by this General Assembly.
The followillg- proelamation was read:

~'RIDAY, NovEMBER 16TH, 1923.

89

A PROCLAMATIOK
Whereas, necessity for fundamental reform of the tax laws of Georgia is universally recognized, and
Whereas, the people of the State have directed that such reform be approached through a commission representing the different classes of our people, and
Whereas, such commission has had under careful consideration the questions involved and has reportetl that vitally essential incidents to such reform are an effective Budget System, an .Audit System, and a system of enforcement of all tax laws, and
Whereas, it is doubtful if the proclamation issued before the report of the Commission, on the 24th day of August, 1923, calling an extraordinary session of the Legislature covers the subjects herein referred to, and
Whereas, the necessity for such effective reform and such incidents thereto has been declared and is now declared to create an emergency of sufficient importance under the terms of the Constitution to demand an extraordinary session of the General Assembly;
/1.~ow, Therefore, by virtue of the authority vested in me by Article V, Section 1, Paragraph 13, of the Constitution, I, Clifford vValker, Gonrnor of Georgia, do hereby convoke the General Assembly of the
State in extraordinary session, to meet in their re-
spective halls at the Capitol in the City of Atlanta,

90

Jol:"RXAL OF THE Hoc~E,

on the 16th day of November, 1923, at 10 o'clock A. M., for the follov;ing objects, to wit:

To enact legislation to provide for: (a) ~\n effectin Budget System. (b) .An effectin~ Audit System. (c) A system of effective enforcement of all tax and other revenue laws.

Given under my hand and the Great Seal of the State at the City of Atlanta, this the 15th day of November, in the year of our Lord Nineteen Hundred all(l Twenty-Three.

CLIFFORD \YALKER,

By the Governor:

Governor.

S. G. McLExnox,

Secretary of State.

Under orders of the day the following bill of the House was read the third time aml placed before the House for consideration:
By Messrs. Knight of BerriPn, Rutherford of Monroe and others-
House Bill No. 30. A bill to repeal an Act to regulate the return and assessment of property for taxation in this State and for other purposes.
Mr. Camp of Campbell mond that individual speeches on House Bill No. 30 be limited to 5 minutes aiHl the motion prevailed.
Mr. Moore of Appling moYed the previous question; the motion preYailed, and the main question was ordered.

FRm.n, NovK\IBER 16TH, 1923.

91

The following Minority Report was read:
Mr. Speaker:
We, the undersigned members of the Committee on General Agriculture No. 2, herewith submit a minority report on House Bill No. 30, and recommend that same do not pass.
HARRIS of .Jefferson. A. D. JoNES of Meriwether. J. ScoTT DAvis of Floyd. D. W. PHILLIPS of Telfair. J. P. SHEDD of \Vayne.

The following committee amendment was read and adopted:
Amend by striking ~words an(l figures ''Oct. 1st, 1925'' in Section 3 and inserting in lieu thereof ''Jan. 1st, 1924. ''

Mr. Barrett of. Stephens suhmitted an amendment to submit the above bill to a vote of the people.

On this amendment Mr. Barrett of Stephens called for the ayes and nays and the call was sustained.

The roll call was ordered and the vote was as follows:

Those voting in the affirmative were Messrs.:

Adair

Bozeman

Arnold

Branch

Atkinson of Camden Brannen

Barrett

Bussey

Bennett

Camp of Coweta

Boswell

Christopher

Bowden

Covington

Curry Davis of Floyd DeFoor DuBose Duncan Elders Ellis

92

.JoLTRXAL oF THE HorBE,

Ennis Eve Fletcher Fowler Greer Hamrick Harris Harrison Hatcher of Burke Hillhouse Hines of Decatur Holden Holton Howard of Chatta
hoochee Huxford Jenkins Jones of Coweta Jones of Floyd .Jones, A. D., of
Meriwether

Jones, 'V. R., of Meriwether
Jordan Kcn;pton Langley Latham Lindsey Logan McMullan Maddox Mansell Miles Milner X a pier Xew X orman of Colquitt Orr Parker Parrish Peek Penland

Peterson Phillips of Telfair Pitts Roberts Sapp Shedd Smith of Bryan Smith of Fulton Steele :Stevens Stone Strickland Sutlive Sweat Trippe Turner Vaughan Wilson 'Yoodruff

Those voting in the negative were :Messrs.:

Adams of Franklin Anderson Aubrey Bandy Banister Beck Blease Braddy Burt Camp of Campbell Carr Carter Childs Culpepper Daniel of Heard Daniel of Troup Davis of Thomas DeLaPerriere Dixon of Wilkinson Duvall Evans of Screven

Fleming of Columbia Loyd

Foy

Lyons

Gillen

McClure

Golden

~IeOrory

Griffis

McGarity

Griner

:McMichael

Grovenstein

Montgomery

Ha<1doek

Moore

Hat!"her of Museogee Xorman of Henry

Head

Owen

Hines of Sumter

Pafford

Houston

Parks

Howard of Long

Perkins of

Howard of Screven

Habersham

Hulme

Perkins of Muscogec

Hyman

Phillips of Jasper

.Johnson of Bacon Pickren

.Johnson of Forsyth Pope

Jones of Cook

Price

Kirkland

Reville

Knight

Robertson

F'RIDAY, NovEMBER 16TH, 1923.

93

Rowe Russell Rutherford Shettlesworth Simpson Singletary Smith of Jefferson Spence Stanford

Stanley Stewart Stovall Swindle Tatum Tyson Warren Way West

Whitley Whitworth Wimberly of Laurens Wimberly of Twiggs Wood Worthy Wright

Those not voting 'lvere Messrs. :

Adams of Towns Atkinson of
Chatham Bell Bird Bleckley Boatwright Callaway Clark Collins Copeland Cox Cumming Dixon of Jenkins

Dykes Evans of "\Varren Fleming of Hancock Fortson Guess Harrell King Linder McCullough McDonald Mann Mayo Meeks Mullis

Perryman Pickering Riley Rountree Smith of Lamar Tippins Toole Van Landingham Williams Wimberly of Toombs Wingate Winship Mr. Speaker

Ayes 89, nays 87.

By unanimous consent the Yerification of the roll call was dispensed with.

On the adoption of the amendment by Mr. Barrett of Stephens the ayes were 89, nays 87 and the amendment was adopted.

Mr. Stovall of Elbert moved that the House reconsider its actio:q. in adopting the above amendment and the motion prevailed.

On the adoption of the amendment by Mr. Barrett of Stephens Mr. Covington of Colquitt called for the ayes and nays and the call was sustained.

94

JouRNAL OF THE HousE,

The roll call was ordered and the vote was as follows:

Those voting m the affirmative were Messrs.:

Adair

Hamrick

Arnold

Harris

Atkinson of Camden Harrison

Aubrey

Hatcher of Burke

Barrett Bennett Boswell Bowden Bozeman Branch

Holden Howard of Chatta-
hoochee Huxford Jones of Coweta Jones of Floyd

Brannen Bussey

Jones, A. D., of Meriwether

Camp of Coweta

Jones, W. R_, of

Christopher

Meriwether

Covington

Jordan

Curry

Kunpton

Davis of Floyd

Langley

DeFoor

Latham

Duncan

Lindsey

Elders

Logan

Ellis

McMullan

Ennis

Maddox

Eve

Mansell

Fletcher

Miles

Fowler

Milner

X a pier Xew X orman of Colquitt Orr Parker Parrish Peek Penland Peterson Phillips of Telfair Pitts Roberts Shedd Smith of Bryan Smith of Fulton Steele Stevens Sutlive Sweat Trippe Vaughan . Wilson Woodruff

Those voting in the negative were Messrs.:

Adams of Franklin Anderson Bandy Banister Beck Blease Braddy Camp of Campbell Carr Carter Childs Daniel of Heard

Daniel of Troup Davis of Thomas DeLaPerriere Dixon of Wilkinson Duvall Evans of S<reven }'leming of Columbia Foy Gillen Golden Greer Griffis

Griner Grovenstein Haddock Hatcher of ;\fuseogee Head Hillhouse Hines of Decatur Houston Howard of Long Howard of Screven Hulme

FRIDAY, NovEMBER 16TH, 1923.

95

Hyman Jenkins Johnson of Bacon Johnson of Forsyth Jones of Cook Kirkland Knight Loyd Lyons McClure McCrory McGarity McMichael Montgomery Moore Norman of Henry Owen Pafford Parks

Perkins of

Stewart

Habersham

Stovall

Perkins of Muscogce Strickland

Phillips of Jasper Swindle

Pickren

'fatum

Pope

Tyson

Price

Warren

Reville

Way

Robertson

West

Rowe

Whitley

Russell

Whitworth

Rutherford

Wimberly of

Shettlesworth

Laurens

Simpson

Wimberly of Twiggs

Singletary

Wood

Smith of Jefferson Worthy

Spence

Wright

Stanford

Stanley

Those not voting were Messrs. :

Adams of Towns Atkinson of
Chatham Bell Bird Bleckley Boatwright Burt Callaway Clark Collins Copeland Cox Culpepper Cumming Ilixon of Jenkins DuBose

Dykes Evans of Warren Fleming of Hancock Fortson Guess Harrell Hines of Sumter Holton King Linder McCullough McDonald ~I ann Mayo
~leeks
Mullis Perryman

Pickering Riley Rountree Sapp Smith of Lamar Stone Tippins Toole Turner Van Landingham Williams "Wimberly of Toombs Wingate Winship Mr. Speaker

Ayes 70, nays 88.

The roll call was wrified.

9G

.JoeRXAL OF THE Hol:sE,

On the mlovtion of the amem1ment the ayes were 70, nays 88 aiH1 the amendment of Mr. Barrett of Stephens was lost.

The report of the committee, which \vas favorable to the passage of the bill as amended, was agreed to.

On the passage of the bill Mr. Elders of Tattnall called for the ayes and nays and the call was sustained.

The roll call was ordered and the vote was as follows:

Those voting in the affirmative were Messrs.:

Adair Adams of Franklin Anderson Arnold Atkinson of Camden Bandy Banister Beck Bennett Blease Braddy Brannen Bussey Camp of Campbell Carr Carter Childs Clark Daniel of Heard Daniel of Troup Davis of Thomas DeLaPerriere Dixon of Wilkinson Duvall Elders

Evans of Screven EYans of Warren Fleming of Columbia Poy Golden Gillen Greer Griffis Griner Grovenstein Haddock Hamrick Harrison Head Hillhouse Hines of Decatur Hines of Sumter Holden Houston Howard of Chatta-
hoochee Howard of Long Howard of Screven Hulme !Iuxford

Hyman Jenkins Johnson of Bacon Johnson of Forsyth Jones of Cook Kirkland Knight Logan Loyd Lyons McClure McCrory
~IcGarity
).fcMichael :Mansell }filner :Montgomery }foore X orman of Henry Owen Pafford Parker Penland Perkins of
Habersham

FRIDAY, NovEl\IBER 16TH, 1H23.

Phillips of Jasper Pickren Pitts Pope Price Reville Roberts Robertson Rowe Russell Rutherford Sapp Shettlesworth Simpson

Singletary Smith of Jefferson Spence Stanford Stanley Stevens Stewart Stovall Strickland Swindle Tatum Vaughan warren Way

West Whitley Whitworth Wilson Wimberly of
Laurens Wimberly of Toombs Wimberly of Twiggs Wood Woodruff Worthy Wright

Those voting in the negative were Messrs.:

Aubrey Barrett Boswell Bowden Bozeman Branch Camp of Coweta Christopher Covington Curry Davis of Floyd DeFoor Duncan Ellis Ennis Eve Fletcher

Fowler

Norman of Colquitt

Harris

Orr

Hatcher of Burke Parks

Hatcher of Muscogee Parrish

,Jones of Coweta

Peek

Jones, A. D., of

Perkins of Museogee

Meriwether

Peterson

Jordan

Phillips of Telfair

Kempton

Shedd

Langley

Smith of Bryan

Latham

Smith of Fulton

Lindsey

Steele

McMullan

Sutlive

Maddox

Sweat

Miles

Trippe

Napier

Tyson

New

Those not voting were Messrs. :

Adams of Towns

Collins

Atkinson of Chatham Copeland

Bell

Cox

Bird

Culpepper

Bleckley

Cumming

Boatwright

Dixon of Jenkins

Burt

DuBose

Callaway

Dykes

Fleming of Hancock Fortson Guess Harrell Holton Jones of Floyd Jones, W. R., of
Meriwether

98

.Jol'HXAL oF THE HoF"E,

King Linder McCullough McDonald Mann Mayo Meeks
:;vrullis

Perryman Pickering Riley Rountree Smith of Lamar Stone Tippins Toole

""""yes 11:2, nays 49.

Turner Van Landingham Williams Wingate Winship ~fr. Speaker

The roll call was wrified.

On the passage of the bill the a~es wPre 112, nays 49.

The bill having received the requisite constitutional majority was passed as amended.

Mr. Ste"art of Atkinson moved that when the House adjourn it stand adjourned until Monday morning at 11 :00 o'clock and the motion prevailed.

The following resolution of the Senate was read and adopted:

By Mr. Pace of the lBth-

A RESOLUTION
Whereas, His Excellency, the Governor, hy proclamation convened the General Assembly of Georgia in extraordinary sf:'ssion on November 7th, 1923, and
Whereas, the General Assembly is now convened in extraordinary session by virtue of said proclama- . tion and call, and

l<~RIDAY, NovEJ.IBER 16TH, 1923.

99

Whereas, by a subsequent proclamation, His Excellency, the GoYernor, has called an extraordinary session of the General Assembly to cmwene November 16th, 1923, at 10 o'clock A. M., in which certain objects and subject matter were specified for the consideration of the General Assembl~-; and
Whereas, said extraordinary session convening on November 7th, 1923, is still in session, considering and enacting legislation in conformity with the proclamation convoking the same:
Therefore, be it resolved by the Senate, the House
concurring that all objects and subject matter named and specified in each and both of said proclamations may be properly considered by this General Assembly.

Mr. Milner of Dodge moved that the House do now adjourn and the motion prevailed.

Leave of absence was granted Messrs. Riley of Sumter, Sapp of ,Whitfield, and Holton of ~Wilcox.

The Speaker announced the House adjourned until Monday morning at 11 :00 o'clock.

100

J ouRxAL OF THE HousE,

REPRESEXTATIVE HALL, ATLAX'L\, GA.,
Mo~DAY, KovEMBER HhH, 1923.

The House met pursuant to adjournment this day
at 11 :00 o'clock A. M.; "\Vas called to order by the
Speaker, and opened with prayer by the Chaplain.

The roll was called and the following members answered to their names :

Adair

Carter

Adams of Franklin Childs

Adams of Towns

Christopher

Anderson

Clark

Arnold

Collins

Atkinson of Camden Copeland

Atkinson of Chatham Covington

Aubrey

Cox

Bandy

Culpepper

Banister

Cumming

Barrett

Curry

Beck

Daniel of Heard

Bell

Daniel of Troup

Bennett

Davis of Floyd

Bird

Davis of Thomas

Blease

DeFoor

Bleckley

DeLaPerriere

Boatwright

Dixon of Jenkins

Boswell

Dixon of Wilkinson

Bowden

DuBose

Bozeman

Duncan

Braddy

Duvall

Branch

Dykes

Brannen

Elders

Burt

Ellis

Bussey

Ennis

Callaway

E,ans of s~reven

Camp of Campbell Evans of Warren

Camp of Coweta

Eve

Carr

J<'lrining of Columbia

Fleming of Han~ or k Fletcher }'ortson Fowler Foy Gillen Golden Greer Griffis Griner Groyenstei:!:.t Guess Haddock Hamrick Harrell Harris Harrison Hatcher of Burke Hatcher of Muscogee Head Hillhouse Hines of Decatur Hines of Sumter Holden Holton Houston Howard of Chatta
hoochee Howard of Long Howard of Screven

MoxDAY, NovE:\IBER 19TH, 1923.

101

Hulme Huxford Hyman Jenkins Johnson of Bacon Johnson of Forsyth Jones of Cook Jones of Coweta Jones of Floyd Jones, A. D., of
Meriwether Jones W. R., of
Meriwether Jordan Kempton King Kirkland Knight Langley Latham Linder Lindsey Logan Loyd Lyons McClure McCrory McCullough McDonald McGarity McMichael McMullan Maddox Mann Mansell Mayo Meeks Miles Milner Montgomery

Moore

Smith of Fulton

Mullis

Smith of Jefferson

Napier

Smith of Lamar

Xew

Spenee

Norman of Colquitt Stanford

Norman of Henry Stanley

Orr

Steele

Owen

Stevens

Pafford

Stewart

Parker

Stone

Parks

Stovall

Parrish

Strickland

Peek

Sutlive

Penland

Sweat

Perkins of

Swindle

Habersham

Tatum

Perkins of Museogee Tippins

Perryman

Toole

Peterson

Trippe

Phillips of Jasper Turner

Phillips of Telfair Tyson

Pickering

Van Landingham

Pickren

Vaughan

Pitts

Warren

Pope

Way

Price

west

Reville

Whitley

Riley

Whitworth

Roberts

Williams

Robertson

wilson

Rountree

Wimberly of Laurens

Rowe

wimberly of Toombs

Russell

Wimberly of Twiggs

Rutherford

Wingate

Sapp

Winship

Shedd

Wood

Shettlesworth

'i'Voodruff

Simpson

Worthy

Singletary

Wright

Smith of Bryan

Mr. Speaker

Mr. Bell of Burke, Chairman of the Committee on Journals, reported that the Journal had been read and found correct.

10~

.Jonc\AL oF THE RoesE,

By unanimous consent the reading of the Journal of Friday's proceedings was dispensed with.
The Journal was confirmed.
Under Rule 99 Mr. El<lcrs of Tattnall gave notice that on to-morrow he v,ould move that the House direct the Committee on Amendments to the Constitution to report House Bills Nos. 2, 17, 18, 19, 20 an<l 21 back to the House.
By unanimous consent the following was established as the order of business during the first part of the thirty minutes period of unanimous consents:
1. Introduction of Ne" Matter under the Rules. 2. Reports of Standing Committees. 3. Reading of House and Senate bills, favorably reported, the second time. 4. First reading of Senate bills and resolutions.
By unanimous consent the following bills of the House were introduced, read the first time, and referred to the committees:

By Mr. Ennis of BaldwinHouse Bill J\o. 47. A hill to create a Department
of Revenues to designate a Commissioner of Revenue, and for other purposes.
Referred to Committee on \Vays and Means.

By Mr. Holden of Clarke-
House Bill No. 48. A bill to amend the Constitution exempting until January 1st, 1935, property of Factories Manufacturing Cheese.

MoxDAY, KoYE~IBER 19TH, 1923.

103

Referred to Committee on Amendments to Constitution.

By Mr. Boswell of GreeneHouse Bill No. 49. ~~ bill to authorize Comptrol-
ler-General to supply a field force to collect delinquent taxes, and for other purposes.
Referred to Committee on \Vays and Means.

By Mr. CoYington of ColquittHouse Bill No. 50. A bill to amend Paragraph
1046, Vol. 1 of the Civil Code of 1910, so as to permit the Comptroller-General to select an arbitrator.
Referred to Committee on Amendments to Constitution.
By Messrs. Ellis of Tift and McClure of \ValkerHouse Bill No. 51. A bill to amend Section 7
of Article 3 of the Constitution by adding a new paragraph known as Paragraph 25, providing for the creation of a State Budget Commission and duties, and for other purposes.
Referred to Committee on Amendments to Constitution.
Mr. \V. R. Jones of Meriwether County, Chairman of the Committee on Amendments to the Constitution submitted the following report:

J.lfr. Speaker:
Your Committee on Amendments to the Constitution have had under consideration the following bills of the House and Senate and have instructed me as

104

.JouRXAL oF THE HousE,

Chairman to report the same back to the House with the recommendation as follows:
House Bill No. 36 do pass. Senate Bill Ko. 2 (lo pass as amended.
\Y. R . .JoxEs of Meriwether, Chairman.

The following message was received from the Senate through Mr. McClatche~-, the Secretary thereof:

Mr. Speaker: The Senate has read and adopted tlw following
resolution of the House, to wit:
House Resolution No. 9.
By Messrs. Camp and Jones of Coweta, and othersA resolution to indorse the plan to construct a
substitut<> steam plant for the Gorgas plant.
The following bills of the House and Senate, favorably reported h~- the committee, were read the second time :
By Messrs. Busse~ of Crisp, ~IeMichael of Marion and others-
House Bill No. 36. A bill to amend the Constitution to provide for property tax to be relieved of State ad valorem tax, and for other purposes.
By Mr. Lankford of the 15th DistrictSenate Bill No. 2. A bill to authorize an income

MoNDAY, NovEMBER 19TH, 1923.

105

tax and reduce the State tax rate on property from :five to three mills.

The following resolution of the House was read:

By Mr. Stewart of Atkinson-
House Resolution No. 16. A resolution that the General Assembly adjourn sine die not later than Saturday, November 24th, 1923.

Mr. Stovall of Elbert moved the previous question.
Mr. Stanford of Lowndes moYed that the resolution be tabled and the motion prevailed.
Mr. Stewart of Atkinson arose and addressed the House on a point of personal privilege.
Mr. vV. R. .Jones of Meriwether arose and address-
ed the House on a point of personal privilege.
Under orders of the day the following bill of the House was read the third time and placed before the House for consideration:

By Mr. \V. R. Jones of Meriwether-
Hause Bill No. 25. A bill to amend the Constitution so as to authorize the levy of a tax upon incomes and for other purposes.
Byunanimous consent the House adjourned with Mr. Ellis of Tift in possession of the floor.
I . eaye of ahsence was granted Messrs. Anderson of Chattooga and Parhr of Ware.

106

.JouRXAL oF THE HousE,

The Speaker announced the House adjourned until this afternoon at 3 :00 o'clock.

A~FTERNOON SESSION'
3:00 o'cwcK P. M.

The House met again at this hour and was called to order by the Speaker.
By unanimous consent the call of the roll was dispensed with.
L"nder the order of unfinished business the following bill of the House was taken up for further consideration:
By Mr. '\V. R. .Jones of MeriwetherHonse Bill Ko. 25. A bill to amend the Constitu-
tion so as to authorize the levy of a tax upon incomes, and for other purposes.
By unanimous consent the House adjourned with Mr. Rowe of Richmond in possession of the floor.
The Speaker announced the House adjourned until to-morrow morning at 10 :00 o'clock.

~UESOAY, NovEMBER 20TH, 1923.

107

REPRESENTATIVE HALL, ATLANTA, GA.,
TuESDAY, NoYEl\IBER 20TH, 1923.
The House met pursuant to adjournment this clay at 10 :00 o'clock A. M., was called to order by the Speaker, and opened with prayer by the Chaplain.
By unanimous consent the call of the roll was dispensed with.
Mr. Bell of Burke, Chairman of the Committee on Journals, reported that the Journal had been read and found correct.
By unanimous consent the reading of the Journal of yesterday's proceedings was dispensed with.
The Journal was confirmed.
By unanimous consent the following was established as the order of business during the first part of the thirty minutes period of unanimous consents:
1. Introduction of Ke" Matter under the Rules.
2. Reports of Standing Committees.
3. Reading of House bills, favorably reported, the second time.
4. First reading of Senate bills and resolutions.
The following bills of the House were introduced, read the first time, and referred to the committees:

108

JouRXAL OF THE HousE,

By Messrs. Ellis of Tift and Covington of Colquitt-
House Bill No. 5~. .A bill to amenu the Constitution relative to levy and collection of a tax on net incomes for State purposes, and for other purposes.
Referred to Committee on Amendments to Constitution.

By Mr. Covington of Colquitt-
House Bill No. 53. A bill to amend an Act to change the name of the Railroad Commission of Georgia, and for other purposes.
Referred to Committee on General Judiciary No. 1.

Mr. Ennis of Baldwin County, Chairman of the Committee on Ways and Means submitted the following report :

Mr. Speaker:
Your Committee on ways and Means have had under consideration the following bill of the House and have instructed me as Chairman to report the same back to the House with the recommendation that the same do pass:

Honse Bill No. 47.

Exxrs of Baldwin, Chairman.

Mr. Guess of DeKalb County, Chairman of the Committee on General .Judiciary No. 1, submitted the following report:

TUESDAY, NO\'E:\IBER 20TH, 1923.

109

Mr. Speaker:
Your Committee on General Judiciary No. 1 have had under consideration the following bill of the House and have instructed me as Chairman to report the same back to the House with the recommendation that the same do pass:

House Bill No. 50.

GuEss of DeKalb, Chairman.

Mr. W. R. Jones of Meriwether County, Chairman of the Committee on Amendments to the Constitution submitted the following report:

Mr. Speaker: Your Committee on Amendments to the Constitu-
tion have had under consideration the following bills of the House and have instructed me as Chairman to report the same back to the House with the recommendation that the same do pass:
House Bill No. 17.
House Bill No. 18.
House Bill No. 19.
1.. R. JoKES of Meriwether, Chairman.

The following message was received from the Senate through Mr. McClatchey, the Secretary thereof:

1l'Ir. Speaker:
The Senate has passed by the requisite constitutional majority the following bill of the Senate, to wit:

110

JoenxAL OF THE HoesE,

Senate Bill No. 9. A bill to create and establish the Departmmt of Audits and Accounts.

The following hills of the House, fayorably reported b~ the> committcPs, werP read the second time:

By Mr. Elders of TattnallHouse Bill No. 17. A bill to amend the Constitu-
tion so as to prodclP for an inheritance tax.

By Mr. EldPrs of TattnallHouse Bill No. 18. .A. bill to amend the Constitu-
tion to provide a franchise and license tax on corporations.

By Mr. Elclers of TattnallHouse Bill No. ] ~). A hill to amend the Constitu-
tion to provide a luxury tax.

By Mr. Ennis of BaldwinHouse Bill No. 47. ~--\.. bill to create a Department
of ReYenues, to dPsignate a Commissioner of Revenue, and for othc>r purposes.

By Mr. Cmington of ColquittHouse Bill No. 30. .A bill to amend Civil Code of
1910 so as to permit the Comptroller-General to select an Arbitrator from elsewhere than the Railroad Commission, and for other purposes.
Under orders of the day the following bill of the Senate was read the thirc:l time and placed before the House for consideration:

TuESDAY, NovEMBER 20TH, 1923.

111

By Mr. Lankford of the 15thSenate Bill No. 2. A bill to amend the Constitu-
tion so as to authorize the levy of an income tax and for other purposes.
Mr. Hyman of \Vashington mm'ed that 300 copies of the bill, all amendments and substitutes be printed for the use of the members of the House and the motion prevailed.
By unanimous consent further consideration of Senate Bill No. 2 'vas postponed until the above mentioned copies of same could be obtained for the use of the members of the House.
The following bill of the House was read the third time and placed before the House for consideration:
By Mr. Stovall of ElbertHouse Bill No. 5. A bill to amend the Constitu-
tion so as to provide for exemption of certain manufacturers from taxation, and for other purposes.
Mr. Harrell of Stewart moved that action on the above bill be postponed indefinitely.
Mr. Knight of Berrien moved that the House do now adjourn; the motion prevailed, and House Bill No. 5 went over as unfinished business.
The Speaker announced the House adjourned until this afternoon at 3 :00 o'clock.

AFTERNOON SESSION'
3:00 o'cLOCK P.M.
The House met again at this hour and was called io order by the Speaker.

11:2
By unanimous consent the call of the roll was dispensed with.
By unanimous consent 300 copies of House Bill No. 47 were ordered printed for the use of the members of the House.
The following resolutions of the House were read and adopted:
By Messrs. SutliYe of Chatham and Perryman of Talbot-
House Resolution No. 18. A resolution extending the privileges of the floor to Ron. John F. Shannon.
By Messrs. Hyman and \Varren of \VashingtonHouse Resolution No. 19. A resolution extending
the privileges of the floor to Ron. Geo. Gilmore.
Under the order of unfinished business the following bill of the House was taken up for further consideration:
By Mr. Stovall of ElbertHouse Bill No. 5. A bill to amend the Constitu-
tion so as to provide for exemption of certain manufacturers and for other purposes.
Mr. Smith of Bryan moved that the bill and all amendments be tabled.
Mr. Harrell of Stewart moved that the House do now adjourn.
No quorum voting on this motion the Speaker ordered the call of the roll and the vote was as follows:

TuESDAY, NovEMBER .20TH, 1923.

113

Those Yoting in the affirmative were Messrs. :

Arnold Barrett Christopher

Daniel of Heard Kempton Latham

Riley Russell wingate

Those voting in the negative were Messrs.:

Adams of Franklin Guess

Norman of Colquitt

Aubrey

Haddock

Pafford

Bandy

Harrell

Parrish

Beck

Harris

Peek

Bell

Harrison

Penland

Blease

Hatcher of Burke Perkins of

Boswell

Hatcher of Muscogee Habersham

Bowden

Hines of Decatur Perryman

Branch

Hines of Sumter

Peterson

Brannen

Holden

Phillips of Jasper

Callaway

Houston

Phillips of Telfair

Camp of Campbell Howard of Chatta- Pickren

Carr

hoochee

Pitts

Clark

Howard of Long

Pope

Collins

Howard of Screven Price

Copeland

Huxford

Reville

Covington

Hyman

Roberts

Cox

Jenkins

Robertson

Curry

Jones of Coweta

Rowe

Daniel of Troup

Jones, W. R., of

Rutherford

Dixon of Jenkins

Meriwether

Shedd

Dixon of Wilkinson Jordan

Simpson

DuBose

King

Singletary

Duncan

Kirkland

Smith of Bryan

Duvall

Knight

Smith of Jefferson

Elders

Lindsey

Smith of Lamar

Ellis

Lyons

Spence

Ennis

McClure

Stanford

Evans of Warren McCullough

Steele

Eve

Maddox

Stevens

Fleming of Columbia Mann

Stewart

Fleming of Hancock Mansell

Stovall

Fletcher

Milner

Sutlive

Fortson

Montgomery

Sweat

Foy

Moore

Toole

Gillen

Mullis

Trippe

Grovenstein

Xaph'r

Tyson

114

JouRXAL oF THE HousE,

Way West Whitworth Williams

\Vilson

Wimberly of Twiggs

\Vimberly of Laurens Winship

\Vimberly of Toombs Y.loodru1'

Those not voting- were Messrs. :

Adair Adams of Towns Anderson Atkinson of Camden Atkinson of
Chatham Banister Bennett Bird Bleckley Boatwright Bozeman Braddy Burt Bussey Camp of Coweta Carter Childs Culpepper Cumming Davis of Floyd Davis of Thomas DeFoor DeLaPerriere Dykes Evans of Screven Fowler

Golden Greer Griffis Griner Hamrick Head Hillhouse Holton Hulme Johnson of Bacon Johnson of Forsyth Jones of Cook Jones of Floyd Jones, A. D., of
Meriwether Langley Linder Logan Loyd
~feCrory
McDonald McGarity McMichael McMullan Mayo Meeks Miles

~ew
Xorman of Henry Orr O"en Parker Parks Perkins of Muscogec Piekering Hountrcc Sapp Shett lesworth Smith of Fulton Stanley Stone Strickland Swindle 'ratum Tippins Turner Y an Landingham Vaughan \Varren Whitley Wood Worthy Wright Mr. Speaker

Ayes 9, nays 118.

By unanimous consent the wrification of the roll call was dispensed with.

On the motion that the House do now ad,iourn the ayPs were 9, nays 118, and the motion "as lost.

TuE~DAY, NovE:>.IBER :20TH, 1923.

115

The motion that House Bill No. 5 and all amendments be tabled was lost.
On the motion to indefinitely postpone Mr. \Vimberl~ of Toombs moYe(l the preYious question; the motion pren1iled, and the main question was ordered.
The motion to indefinite!} postpone was lost.
Mr. Harrell of Stewart moved the previous question on the bill and all amendments; the motion preYailed, and the main question was ordered.
The following amendments were read and adopted:

By Mr. McMichael of Marion-
Amend the caption by inserting between the words "electricity" and "may" in line 9 the following words: ''also creameries and cheese factories.''

B~ Mr. McMichael of Marion-
Amend Sect~on 1 by inserting between the words "electricity" and "may" in line 10 the words "also creameries and cheese factories.''

By Mr. McMichael of Marion-
_._\.mend by striking the words ''seven years'' wherever they occur in the bill and substituting therefor the words ''five years.''

By Mr. McClure of Walker-
Amend by inserting in line 10 of the caption between the words ''municipal'' and ''taxes'' the

116

JolJRXAL OJ<' THE Ho17sE,

words ''ad valorem'' and by inserting in line 12 of Section 1 between the words ''municipal'' and ''taxes'' the words ''ad valorem.''

On agreeing to the report of the committee, which was favorable to the passage of the bill, Mr. Stovall of Elbert called for the ayes and nays aml the call was sustained.

The roll call was ordered and the vote was as follows:

Those voting m the affirmative were Messrs. :

Adair

Hatcher of Burke

Adams of Franklin Hillhouse

Atkinson of Camden Holden

Barrett

Hulme

Blease

Johnson of Bacon

Bowden

Jones of Cook

Braddy

Jones, A. D., of

Brannen

Meriwether

Camp of Campbell Jordan

Childs

Kempton

Christopher

King

Clark

Knight

Copeland

Latham

Cox

Lindsey

Culpepper

Loyd

Curry

Lyons

Dixon of Jenkins McClure

Duncan

McCrory

Ennis

McCullough

Evans of Screven McMichael

Eve

McMullan

Fleming of Columbia Maddox

Pleming of Hancock Mann

Fletcher

Mansell

Golden

Meeks

Xa pier ::"<orman of Colquitt Penland Perkins of
Habersham Perryman Phillips of Telfair Price Reville Roberts Ro.untree Rowe Russell Sapp Simpson Smith of Fulton Stevens Stovall Sutlive Toole Tyson Whitworth Winship Worthy

TuESDAY, NovEMBER 20TH, 1923.

117

Those voting m the negative were Messrs. :

Aubrey Beck Bell Boswell Bozeman Branch Callaway Carr Carter Collins Covington Daniel of Heard Daniel of Troup Davis of Floyd Davis of Thomas DeFoor DeLaPerriere Dixon of Wilkinson Duvall Dykes Elders Ellis Evans of Warren Foy Gillen Grovenstein Guess Haddock Hamrick

Harrell

Pickren

Harris

Pitts

Harrison

Pope

Hatcher of Muscogee Riley

Hines of Decatur Robertson

Hines of Sumter

Rutherford

Howard of Chatta- Shedd

hoochee

Singletary

Howard of Long

Smith of Bryan

Howard of Screven Smith of Jefferson

Huxford

Spence

Hyman

Stanford

J ohl).son of Forsyth Stanley

Jones of Coweta

Steele

Kirkland

Stewart

Langley

Sweat

Logan

Tatum

Miles

Tippins

Milner

Trippe

Montgomery

'.V arren

Moore

Way

Mullis

West

New

Williams

Owen

Wimberly of Laurens

Pafford

Wimberly of Toombs

Parrish

Wimberly of Twiggs

Peek

Woodruff

Peterson

Wright

Phillips of Jasper

Those not voting were Messrs. :

Adams of Towns Anderson Arnold

Camp of Coweta Cumming DuBose

Atkinson of Chatham Fortson

Banister

Fowler

Bennett

Greer

Bird

Griffis

Bleckley

Griner

Boatwright

Head

Burt

Holton

Bussey

Houston

Jenkins Jones of Floyd Jones, W. R., of
~eriwether
Linder McDonald McGarity Mayo Norman of Henry Orr Parker

118

JocRXAL OF THE RoesE,

Parks

Strickland

Perkins of Muscogee Swindle

Pickering

Turner

Shettlesworth

Van Landingham

Smith of Lamar

Vaughan

Stone

Whitley

Ayes 72, nays 85.

Wilson Wingate Wood Mr. Speaker

By unanimous consent the verification of t~e roll call was dispenseu with.

On agreeing to the report of the committee, which was favorable to the passage of the bill, the ayes were 72, n~ys 85.

The report of the committee, which was favorable to the passage of the bill, was not agreed to and the bill was lost.

Mr. Milner of Dodge, Vice-Chairman of the Committee on Rules, submitted the following report:

Mr. Speaker:
Your Committee on Rules recommends that an order be fixed providing for the first reading of Senate bills during the afternoon sessions, at the discretion of the Chair.
Respectfully submitted,
MILXER of Dodge,
Vice-Chairman.

The report of the Committee on Rules vms agreed to and the order of business contained therein wa!'l established.

TuESDAY, NovEMBER 20TH, 1923.

119

The following bill of the Senate was read the first time and referred to the committee:

By Mr. Pace of the 13th-
Senate Bill No. 7. A bill to create anu establish the Department of Audits and Accounts and for other purposes.
Referred to Committee on General Judiciary No.1.

Mr. Smith of Bryan moved that the House do now adjournancl the motion prevailed.

The Speaker announced the House adjourned until to-morrow morning at 10 :00 o'clock.

120

J OURKAL OF THE HousE,

REPRESEXTATIYE HALL, .ATLA~TA, GA.,
WED~ESDAY, NovEMBER 21sT, 1923.
The House met pursuant to adjoumment this day at 10 :00 o'clock A. M., was called to order by the Speaker, and opened with prayer b~ the Chaplain.
Mr. McCrory of Schley monel that the call of the roll be dispensed with and the motion prevailed.
Mr. Stovall of Elbert gave notice that at the proper time he would move that the House reconsider its action in disagreeing to the report of the committee, which was favorable to the passage of the bill, on House Bill No. 5.
Mr. Bell of Burke, Chairman of the Committee on Journals, reported that the Journal had been read and found correct.
By unanimous consent the reading of the Journal of yesterday's proceedings was dispensed with.
The Journal was confirmed.
By unanimous consent the following was established as the order of business during the first part of the thirty minutes period of unanimous consents:
1. Introduction of New Matter under the Rules.
') Reports of Standing Committees.
3. Reading of House Bills, favorably reported, the second time.
4. J<,irst reading of Senate Bills and Resolutions.

\VEDXESDAY, KoYE:\IBER 21sT, 19:23.

121

By unanimous consent the following bill of the House was introduced, read th~ first time and referred to the committee:
B~, Mr. Beck of Carroll-
House Bill No. 53. A bill to provide for the establishing of a printing plant, and for other purposes.
Referred to Committee on Public Printing.
Mr. Barrett of Stephens County, Acting Chairman of the Committee on Amendments to the Constitution, submitted the following report:
Mr. Speaker: Your Committee on Amendments to the Constitu-
tion have had under consideration the following bills of the House and have instructed me as Acting Chairman to report the same back to the House with the recommendation as follows:
House Bill No. 48 do pass by substitute. House Bill No. 51 do pass. House Bill No. 52 do pass.
FERMOR BARRETT'
Acting Chairman.

Mr. Guess of DeKalb County, Chairman of the Committee on General Judiciary No. 1, submitted the following report:

Mr. Speaker:
Your Committee on General Judiciary No. 1 have had under consideration the following bill of the

JolRxAL OF THE HoL"sE,
Senate and haYe instructed me as Chairman to report the same back to the House with the recommendation that the same do pass as amt>nded:
Senate Bill No. 9.
Hespt>ctfully submitted, GvEss of DeKalb, Chairman.
By unanimous consent the following bills of the House, favorably reported, were read the second time:
By Mr. Holden of ClarkeHouse Bill Ko. -8. A hill to ameiHl the Constitu-
tion exempting until .January 1st, 1935, property of factories manufacturing cheese.
By Messrs. Ellis of Tift and McClure of \ValkerHouse Bill No. 51. A bill to amend Constitution
to proyide for the cr<"ation of a State Budget Com-
mission, prescribing its power, and for other purposes.
By Messrs. Ellis of Tift, C'oYington of Colquitt and others-
House Bill Ko. 52. A bill to amend the Constitution to leYy a tax on net income for State purposes, and for otlwr purposes.
By unanimous consent House Bill No. 35 was withdrawn from the House.
Mr. Stovall of Elbert moved that the House re-

"'ED~EI:"DAY, KovEl\IBER 21sT, 192:~.

123

consider its action in disagreeing to the report of the committee, which was favorable to the passage of the bill, on House Bill No. 5.

Mr. Toole of Decatur moved the previous question; the motion pre,ailed, and the main question was ordered.
The motion of":Mr. Stovall of Elbert prevailed and House Bill Ko. 5 was placed at the foot of the calendar.
Under the order of unfinished business the following bill of the Senate was taken up for further consideration :
By Mr. l . ankfor(l of the 15thSenate Bill No. 2. A bill to amend the Constitu-
tion so as to authorize the levy of a tax upon incomes, and for other purposes.
By unanimous consent the House now adjourned with Mr. Covington of Colquitt in possession of the floor.
Leave of absence was granted Mr. Roberts of Cobb.
The Speaker announced the House adjourned until this afternoon at 3:00 o'clock.

AFTERXOON SESSION'
3:00 o'cLocK P. M.
The House met again at this hour and was called to order by the Speaker.

.JouRXAL oF THE HousE,

The roll was called and the following members answered to their names :

A dah

Daniel of Heard

Hines of Sumter

Adams of Franklin Daniel of Troup

Holden

Adams of Towns Davis of Floyd

Holton

Anderson

Davis of Thomas

Houston

Arnold

DeFoor

IIowal'<l of Chatta-

Atkinson of Camden DeLaPerriere

hoochee

Atkinson of Chatham Dixon of Jenkins Howard of Long

Aubrey

Dixon of Wilkinson Howard of Rereven

Bandy

DuBose

Hulme

Banister

Duncan

Huxford

Barrett

Duvall

Hyman

Beck

Dykes

Jenkins

Bell

Elders

.Johnson of Bacon

Bennett

Ellis

.Johnson of Forsyth

Bird

Ennis

.Tones of Cook

Blease Bleckley

E,ans of Srreven ]:;,ans of \Varren

.Jones of Coweta Jones of Floyd

Boatwright

Eve

Jones, A. D., of

Boswell

Fleming of Columbia ::\feriwether

Bowden

:Fleming of Hancock Jones, \V. R., of

Bozeman

Fletcher

::\feriwether

Braddy Branch Brannen Burt

Fortson Fowler Foy Gillen

.Jorrlan Kempton King Kirkland

Bussey

Golden

Knight

Callaway

Greer

Langley

Camp of Campbell Griffis

Latham

Camp of Coweta Carr

Griner Grovenstein

Linder
Lindse~

Carter

Guess

Logan

Childs

Haddock

Loyd

Christopher

Hamrick

Lyons

Clark

Harrell

McClure

Collins

Harris

McCrory

Copeland

Harrison

::\fcCullough

Covington

Hatcher of Burke ::\icDonald

Cox

Hatcher of Museogee ::\feGarity

Culpepper

Head

McMichael

Cumming

Hillhouse

::\fcMullan

Curry

Hines of Decatur ::\faddox



'YEDXESDAY, KoYEl\IBER 21sT, 1923.

125

l\Iann

Pitts

Mansell

Pope

Mayo

Price

Meeks

Reville

Miles

Riley

Milner

Roberts

Montgomery

Robertson

Moore

Rountree

.Mullis

Rowe

Xa pier

Russell

Xew

Rutherford

Norman of Colquitt Shedd

Norman of Henry Sapp

Orr

Shettlesworth

Owen

Simpson

Paffonl

Singletary

Parker

Smith of Bryan

Parks

Smith of Fulton

Parrish

Smith of Jeffersvn

Peek

Smith of Lamar

Penland

Spence

Perkins of

Stanford

Habersham

Stanley

Perkins of Muscogee Steele

Perryman

Stevens

Peterson

Stewart

Phillips of Jasper Stone

Phillips of Telfair Stovall

Pickering

Strickland

Pickren

Sutlive

Sweat Swindle Tatum Tippins Toole Trippe Turner Tyson Van Landingham Vaughan warren Way West Whitley Whitworth Williams Wilson Wimberly of
Laurens Wimberly of Toombs Wimberly of Twiggs Wingate Winship Wood Woodruff Worthy Wright Mr. Speaker

Under the order of unfinished business the following bill of the Senate was taken up for further consideration:

By Mr. Lankford of the 15th-
Senate Bill No. 2. A bill to amend the Constitution so as to authorize the levy of a tax upon incomes and for other purposes.


126

.JouRXAL OF THE Hol:sE,

Mr. Milner of Dodge monel that when the House adjourn today it stand adjourned until to-morrow morning at 9 :00 o'clock ~mel the motion preYailed.

Mr. Milner of Dodge moved that the House do now adjourn; the motion prevailecl, and Senate Bill No. J went oYer as unfinished business.

Leaye of absence was granted Mr. Bennett of Dodge.

The Speaker announced the House adjourned until to-morro" morning at 9 :00 o'clock.



THURSDAY, NOVEMBER 22ND, 1923.

127

REPRESENTATIVE HALL, ATLANTA, GA.,

THURSDAY, NovEMBER 22ND, 1923.

The House met pursuant to adjournment this day at 9 :00 o'clock A. M., was called to order by the Speaker, and opened with prayer by Ron. S. M. Golden of Haralson County.
The roll was called and the following members answered to their names :

Adair

Carr

Adams of Franklb Carter

Adams of Towns Childs

Anderson

Christopher

Arnold

Clark

Atkinson of Camden Collins

Atkinson of Chatham Copeland

Aubrey

Covington

Bandy

Cox

Banister

Culpepper

Barrett

Cumming

Beck

Curry

Bell

Daniel of Heard

Bennett

Daniel of Troup

Bird

Davis of Floyd

Blease

Davis of Thomas

Bleckley

DeFoor

Boatwright

DeLaPerriere

Boswell

Dixon of Jenkins

Bowden

Dixon of Wilkinson

Bozeman

DuBose

Braddy

Duncan

Branch

Duvall

Brannen

Dykes

Burt

Elders

Bussey

Ellis

Callaway

Ennis

Camp of Campbell Evans of Screven

Camp of Coweta

Evans of Warren

Eve Fleming of Columbia Fleming of Hancock
Fletcher Fortson
Fowler Foy
Gillen Golden Greer
Griffis Griner Grovenstein Guess
Haddock Hamrick Harrell Harris Harrison Hatcher of Burke Hatcher of Muscogee Head Hillhouse Hines of Decatur Hines of Sumter Holden Holton Houston

128

JouRXAL OF THE HousE,

Howard of Chattahoochee
Howard of Long Howard of Screven Hulme Huxford Hyman Jenkins .Tohnson of Bacon .Johnson of Forsyth Jones of Cook Jones of Coweta .Tones of Floyd Jones, A. D., of
Meriwether Jones, "1rV. R., of
Meriwether Jordan Kempton King Kirkland Knight Langley Latham Linder Lindsey Logan Loyd Lyons McClure McCrory McCullough McDonald
M~Garity
McMichael Me Mullan Maddox Mann Mansell Mayo Meeks Miles

::\Iilner

Smith of Bryan

::\Iontgomery

Smith of Fulton

Moore

Smith of Jefferson

::\fullis

Smith of Lamar

X a pier

Spence

Xew

Stanford

Xorman of Colquitt Stanley

X orman of Henry Steele

Orr

Stevens

Owen

Stewart

Pafford

Stone

l'arker

Stovall

Parks

Strickland

Parrish

Sutlive

Peek

Sweat

Penland

Swindle

Perkins of

Tatum

Habersham

Tippins

Perkins of Muscogee Toole

Peterson

Trippe

Perryman

Turner

Phillips of Jasper Tyson

Phillips of Telfair Van Landingham

Piekering

Vaughan

Piekren

warren

Pitts

Way

Pope

West

Price

Whitley

Re,ille

Whitworth

Riley

Williams

Roberts

Wilson

Robertson

Wimberly of Laurens

Rountree

Wimberly of Toombs

Rowe

Wimberly of Twiggs

Russell

Wingate

Rutherford

Winship

Sapp

Wood

Shedd

\Voodruff

RhPtt les\n>rt h

Worthy

Simpson

Wright

Singletary

Mr. Speaker

TucnsD.\T, No\'E:\IBER :22xD, 192:1.

129

Mr. Bell of Burke, Chairman of the Committee on Journals, reported that the .Journal had been read and found correct.
By unanimous consent the reading of the Journal of yesterday's proceedings was dispensed with.
The Journal was confirmed.
By unanimous consent the following was established as the order of business <luring the first part of the thirty minutes period of unanimous consents:
1. Introduction of Kew Matter under the Rules.
'> Reports of Standing Committees.
3. Reading of House bills, favorably reported the secoml time.
4. First rea<ling of Senate bills and resolutions.
Mr. McMichael of Marion County, Chairman of the Committee on General Agriculture No. 2 submitte<1 the following report:

Mr. Speaker:
Your Committee on General AgTiculture No. 2 have had under consi<1eration the following bill of the House anc1 have instructe<1 me as Chairman to report the same back to the House with the recommendation that the same do not pass:
House Bill No. 46.
Respectfully suhmitted, MeMICHAEL of Marion, Chairman.

130

.Jo"LRXAL oF THE HocsE,

Mr. Elders of Tattnall County, Chairman of the Committee on Education, submitted the following report:

Mr. Speaker:
Your Committee on :BJducation have had umler consideration the following bills of the House and have instructed me as Chairman to report the same back to the House with the recommendation as follows:
House Bill Ko. 10 do pass by substitute.
House Bill No. 44 do pass by substitute.
ELDERS of Tattnall, Chairman.

Upon the request of the author House Bill 1\o. 46 was placed upon the Calendar for the purpose of disagreeing to the report of the committee, which was unfavorable to the passage of the bill.
By unanimous consent the following bills of the House, favorably reported by the committee, were read the second time :

By Messrs. Stanford of Lowndes and Evans of 1Varren-
House Bill No. 10. A bill to make an appropriation for the furnishing of free text books and for other purposes.

By Mr. McCrory of Schley-
House Bill No. 44. A bill to create a State Text Book Commission and for other purposes.

THURSDAY, NovEMBER 22ND, 1923.

131

Under the order of unfinished business the following bill of the Senate was taken up for further consideration:

By Mr. Lankford of the 15th.;_
Senate Bill No. 2. A bill to amend the Constitution so as to authorize the levy of a tax upon incomes, and for other purposes.
Mr. Stewart of Atkinson arose and addressed the House on a point of personal privilege.
Mr. Milner of Dodge moved that the House do now adjourn until this afternoon at 2 :30 o'clock; the motion prevailed, and Senate Bill No. 2 went over as unfinished business.
Leave of absence was granted Mr. Toole of Decatur.
The Speaker announ~ed the House adjourned until this afternoon at 2 :30 o'clock.

AFTERNOON SESSION'
2:30 o'cLOCK P. M.

The House met again at this hour and was called to order by the Speaker.

The roll was called and the following members answered to their names :

Adair Adams of Frankli.a Adams of Towns Anderson Arnold

Atkinson of Camden Barrett

Atkinson of Chatham Beck

Aubrey

Bell

Bandy

Bennett

Banister

Bird

132

.Jo-cRXAL oF THE HousE,

Blease Bleckley Boatwright Boswell Bowden Bozlman Braddy Branch Brannen Burt Bussey
Callaway Camp of Campbell Camp of Coweta Carr Carter Childs Christopher Clark Collins Copeland Covington Cox Culpepper Cumming Curry
Daniel of Heard Daniel of Troup Davis of Floyd Davis of Thomas DeFoor DeLaPerriere Dixon of Jenkins Dixon of Wilkinson DuBose Duncan Duvall Dykes Elders Ellis Ennis Evans of Screven Evans of Warren Eve Fleming of Columbia

Pleming of Hancock Pletcher Fortson l<'owler Poy Gillen Golden Greer Griffis Griner Grovenstein Guess

King Kirklaml Knight Langley Latham Linder Lindsey Logan Loyd Lyons McClure
~fcCrory

Haddock Hamrick

McCullough
~IcDonald

Harrell Harris Harrison

::\fcGarity
~frMichael
::'.fcMullan

Hatcher of Burke ::\Iaddox

Hatcher of Muscogee Mann

Head

Mansell

Hillhouse

Mayo

Hines of Decatur Meeks

Hines of Sumter

Miles

Holden

Milner

Holton



Montgomery

Houston

Moore

Howard of Chatta- Mullis

hoochee

);fapier

Howard of Long

New

Howard of Screven Norman of Colquitt

Hulme

Norman of Henry

Huxford Hyman Jenkins Johnson of Bacon Johnson of Forsyth Jones of Cook ,Jones of Coweta Jones of Floyd Jones, A. D., of
Meriwether Jones, W. R., of
Meriwether Jordan Kempton

Orr Owen Pafford Parker Parks Parrish Peek Penland Perkins of
Habersham Perkins of Muscogee Perryman Peterson Phillips of Jasper

THuRSDAY, 1\ovE::\IBER :22:~m, 1923.

133

Phillips of Telfair Pickering Pickren Pitts Pope Price Reville Riley Roberts Robertson Rountree Rowe Russell Rutherford Sapp Shedd Shettlesworth Simpson Singletary Smith of Bryan

Smith of Fulton Smith of Jefferson Smith of Lamar Spence Stanford Stanley Steele Stevens Stewart Stone Stovall Strickland Sutlive Sweat Swindle Tatum Tippins Toole Trippe Turner

Tyson Van Landingham Vaughan Warren Way West Whitley W"hitworth Williams wilson Wimberly of Laurens wimberly of Toombs Wimberly of Twiggs Wingate Winship Wood Woodruff Worthy Wright Mr. Speaker

Mr. Ellis of Tift moved that 300 copies of House Bill No. 51 and House Bill No. 52 be printed for the use of the members of the House and the motion prevailed.

"Cnder the order of unfinished business the following bill of the Senate was taken up for further consideration:

By Mr. Lankford of the 15th-
Senate Bill No. 2. A bill to amend the Constitution so as to authorize the levy of a tax upon incomes, and for other purposes.
Mr. Milner of Dodge moved that the House do now adjourn until to-morrow morning at 9 :00 o'clock; the motion prevailed, and Senate Bill No. 2 went over as unfinished business.
The Speaker announced the House adjourned until to-morro"\v morning at 9 :00 o'clock.

134

.JouRNAL OF THE HousE,

REPRESEXTATIVE HALL, ATLAXTA, GA.,

FRIDAY, NovEMBER 23Rn, 1923.

The House met pursuant to adjournment this day at 9 :~10 o'clock A. M., 'lvas called to order by the Speaker, and opened with prayer by the Chaplain.

The roll was called and the following members answere(l to their names:

Adair

Childs

Fortson

Adams of Franklin Christopher

Fowler

Adams of Towns

Clark

Foy

Anderson

Collins

Gillen

Arnold

Copeland

Golden

Atkinson of Camden Covington

Greer

Atkinson of Chatham Cox

Griffis

Aubrey

Culpepper

Griner

Bandy

Cumming

Grovenstein

Banister

Curry

Guess

Barrett

Daniel of Heard

Haddock

Beck

Daniel of Troup

Hamrick

Bell

Davis of Floyd

Harrell

Bennett

Davis of Thomas

Harris

Bird

DeFoor

Harrison

Blease

DeLaPerriere

Hatcher of Burke

Bleckley

Dixon of Jenkins Hatcher of Muscogee

Boatwright

Dixon of Wilkinson Head

Boswell

DuBose

Hillhouse

Bowden

Duncan

Hines of Decatur

Bozeman

Duvall

Hines of Sumter

Braddy

Dykes

Holden

Branch

Elders

Holton

Brannen

Ellis

Houston

Burt

Ennis

Howard of Chatta-

Bussey

Evans of Screven

hoochee

Callaway

Evans of Warren Howard of Long

Camp of Campbell Eve

Howard of Screven

Camp of Coweta

Fleming of Columbia Hulme

Carr

Fleming of Hancock Huxford

Carter

Fletcher

Hyman

.F'RIDAY, NovEMBER 23nn, 19:2:-3.

135

Jenkins Johnson of Bacon Johnson of Forsyth Jones of Cook Jones of Coweta .Jones of Floyd Jones, A. D., of
Meriwether Jones, W. R., of
Meriwether Jordan Kempton King Kirkland Knight Langley Latham Linder Lindsey Logan Loyd Lyons McClure McCrory McCullough McDonald McGarity McMichael McMullan Maddox Mann Mansell Mayo Meeks Miles Milner Montgomery Moore Mullis X a pier

New Norman of Colquitt Norman of Henry Orr Owen Pafford Parker Parks Parrish Peek Penland Perkins of
Habersham Perkins of
Musco gee Perryman Peterson Phillips of Jasper Phillips of Telfair Pickering Pickren Pitts Pope Price Reville Riley Roberts Robertson Rountree Rowe Russell Rutherford Sapp Shedd Shettlesworth Simpson Singletary Smith bf Bryan Smith of Fulton Smith of Jefferson

Smith of Lamar Spence Stanford Stanley Steele Stevens Stewart Stone Stovall Strickland .Sutlive Sweat Swindle Tatum Tippins Toole Trippe Turner Tyson Van Landingham Vaughan Warren Way West Whitley Whitworth Williams Wilson \Vimberly of Laurens \Vimberly of Toombs Wimberly of Twiggs Wingate Winship Wood Woodruff Worthy Wright ~fr. Speaker

Mr. Bell of Burke, Chairman of the Committee on Journals, reported that the Journal had been read and found correct.

l:H>

JorR.XAL OF THE Hol!::>E,

By unanimous consent the reading of the Journal of yesterday's proceedings \Yas (lispensed with.

The .Journal was confirmed.

By unanimous consent the following was established as the order of business during the first part of the thirty minutes period of unanimous consents:
1. Introduction of Kew Matter under the Rules.
2. .Reports of Standing Cammittees.
:3. Reading of House and Senate hills, fayorably reported, the second time.
4:. First reading of Senate bills and resolutions.

By unanimous consent the following hill of the House was introduced, read the first time, and referred to the committee:

By Mr. Penland of GilmerHouse Bill No. 55. A bill to amend the Constitu-
tion so as to authorize the ex('mption of $500.00 of personal property from taxation, and for other purposes.
Referrecl to Committee on )uupn(lnwnts to Constitution.
Mr. Elders of Tattnall County, Chairman of the Committee on Education, submitted the following report:

Mr. Speaker: Your Committee on Education have had under con-

FRID.H, NoYEl\IBER 23RD, 1923.

137

sideration the following resolution of the Smulte and luwe instructed me as Chairman to report the same back to the House with the recommendation that the same do pass :
Senate Resolution No. 4.
ELDERs of Tattnall, Chairman.

By unanimous consent the following resolution of the Senate, favorably reported by the committee, was read the second time:
B~ Mr. Beauchamp of the 22ncl-
Senate Resolution No.4. A resolution to create a commission to investigate the establishment of a system to supply free text books, and for other purposes.
By unanimous consent House Bill Ko. 15 was withdrawn from the House.

The following message was received from the Senate through Mr. McClatchey, the Secretary thereof:
Mr. Speaker:
The Senate has read and aclopted the following resolution of the Senate, to wit:

Senate Resolution No. 8. A resolution providing for a joint session of the General Assembly at 12 o'clock noon toda~, Friday, November 2~, 1923.

The President has appointed as a committee on the part of the Senate the following:

138

JouRNAL OF THE Hoc~E,

The Senator from the 2d, Mr. Miller. The Senator from the 18th, Mr. Phillip~. The Senator from the 19th, Mr. Bo~d. The Senator from the 40th, Mr. Hmnb~'

The following resolution of the Senate was read and adopted:

. By Mr. Pace of the 13thSenate Resolution No. 8. A resolution providing
for a joint session of the General Assembly at 12 :00 o'clock, N oyember 23, 1923, to hear an address by Senator Oscar W. Underwood of Alabama.
The Speaker appointed the following committee on the part of the House to act as an escort under the ahoye resolution:
Messrs. Aubrey of Bartow. Smith of Lamar. Curry of Randolph. Perkins of Muscogee. Hulme of Elbert.
1~wler the order of unfinished business the following bill of the Senate was taken up for further consideration:

By Mr. Lankford of the 15th-
Senate Bill No. 2. _.\ bill to amend the Constitution so as to authorize the leYy of a tax upon incomes and for other purposes.



FRIDAY, NovEMBER 23Rn, 1923.

139

Mr. Guess of DeKalb arose and addressed the House on a point of personal privilege.
The hour of 12 :00 o'clock noon having arrived, the Senate appeared upon the floor of the House, :m(l the joint session, called for under Senate Resolution No. 8 for the purpose of hearing the address of Sen. Oscar \V. Underwood, was called to order b~- the President of the Senate.
By the order of the President the resolution calling for the joint session of the General Assembly was read by the Secretary of the Senate.
Senator Oscar \V. Underwood of Alabama, was introduced by Mr. H. H. Elders, of Tattnall County.
Senator Oscar Vv. Underwood delivered an ad-
dress to the House.
Mr. Perryman of Talbot moved that the General Assembly, in joint session convened, do now dissolve, and the motion prevailed.
The Senate withdrew from the floor of the House.
Mr. Milner of Dodge moved that the House do now adjourn until Monday morning at 10 :00 o'clock; the motion prevailed, and Senate Bill No. 2 went over as unfinished business.

Leave of absence was granted Messrs. Pitts of Gordon, Jenkins of Wheeler, Hines of Sumter, and Riley of Sumter.
The Speaker announced the House adjourned until Monday morning at 10 o'clock.

140

JouRxAL OF THE Ho"LsE,

REPRESEXTATI\'E HALL, ATLAXTA, GA.,

MoxDAY, NovEMBER 26TH, 192~3.

The Hou~:>e met pursuant to adjournment this llay at 10 :00 o'clock ~\.. M., "as called to order by tlw Speaker, aiHl opened with prayer hy the Chaplain.

The roll was called and the following members an~:>wered to their names:

Adair

Childs

Adams of Franklit. Christoplll'r

Adams of Towns

Clark

Anderson

Collins

Arnold

Copeland

Atkinson of Camden Covington

Atkinson of Chatham Cox

Aubrey

Culpepper

Bandy

Cumming

Banister

Curry

Barrett

Daniel of Heard

Beck

Daniel of Troup

Bell

Davis of Floyd

Bennett

Davis of Thomas

Bird

DeFoor

Blease

DeLaPerriere

Bleckley

Dixon of Jenkins

Boatwright

Dixon of Wilkinson

Boswell

DuBose

Bowden

Duncan

Bozeman

Duvall

Braddy

Dykes

Branch

Elders

Brannen

Ellis

Burt

Ennis

Bussey

EYans of SercYcn

Callaway

Enws of ~Warren

Camp of Campbell Eve

Camp of Coweta

Fleming of Columbia

'larr

}'leming of Han<ork

Carter

Fleteher

rortson Fowler
}.,oy
Gillen Golden Greer Griffis Oriner f<ron'nstein Guess 1Ia<1doek Hamrick Harrell Harris Harrison Hat<'her of Burke Hatcher of Musrogcc Hea<l Hillhouse Hine!l of Decatur Hines of Sumter Holden Holton Houston Howard of Chatta-
hoochee Howard of Long Howard of Sereven Hulme Huxfon1 Hyman

MoxDAY, KoYE::>.IBEH :26TH, 19:23.

141

Jenkins Johnson of Bacon Johnson of Forsyth Jones of Cook Jones of Coweta Jones of Floyd Jones, A. D., of
Meriwether Jones, W. R., of
Meriwether Jordan Kempton King Kirkland Knight Langley Latham Linder Lindsey Logan Loyd Lyons McClure McCrory McCullough McDonald McGarity McMichael McMullan Maddox Mann Mansell Mayo Meeks Miles Milner Montgomery Moore Mullis

X a pier

Smith of Jefferson

New

Smith of Lamar

Norman of Colquitt Spence

Norman of Henry Stanford

Orr

Stanley

Owen

Steele

Pafford

Rtewart

Parker

SteYens

Parks

Stone

Parrish

StoYall

Peek

Strickland

Penland

Sutlive

Perkins of

Sweat

Habersham

Swindle

Perkins of Muscogee Tatum

Perryman

Tippins

Peterson

Toole

Phillips of Jasper Trippe

Phillips of Telfair Turner

Pickering

Tyson

Pickren

Van Landingham

Pitts

Vaughan

Pope

\Varren

Price

Way

Reville

West

Riley

Whitley

Roberts Robertson Rountree Rowe Russell

Whitworth Williams Wilson Wimberly of Laurens Wimberly of Toombs

Rutherford

Wimberly of Twiggs

Sapp

Wingate

Shedd

Winship

Shettlesworth

\Vood

Simpson

Woodruff

Singletary

Worthy

Smith of Bryan

Wright

Smith of Fulton

Mr. Speaker

Mr. Bell, Chairman of the Committee on Journals, reported that the Journal had been read and found correct.

142

.JotRxAL oF THE Hot:sE,

By unanimous consent the reading of the Journal of Friday's proceedings was dispensed with.
The Journal was confirmed.
By unanimous consent the following was established as the order of business during the first part of the thirty minutes period of unanimous consents:
1. Introduction of New Matter under the Rules.
2. Reports of Standing Committees.
~
3. Reading of House bills, favorably reported, the second time.
4. First reading of Senate bills and resolutions.
The following resolution of the House was read and adopted :
By Mr. Knight of BerrienHouse Resolution No. 20. A resolution that leaves
of absence be granted only on account of sickness during the remainder of this extraordinary session, and for other purposes.
Under the order of unfinished business the following bill of the Senate was taken up for further consicleration:
By Mr. Lankforcl of the 15thSenate Bill No. 2. A bill to amend the Constitu-
tion so as to authorize the levy of a tax upon incomes, and for other purposes.
By unanimous consent the House adjourned, and Senate Bill No. 2 went over as unfinished business with Mr. Langley of Floyd in possession of the floor.

MoxDAY, KoYEl\IBER 26TH, 1923.

143

The following communication was read:

THE JOURNAL OF LABOR OFFICIAL ORGAN
ATLAXTA FEDERATIOX OF TRADES JEROME JOKES, EDITOR

. ATLAXTA, GA., Nov. 23, 1923.

HoN. CECIL NEAL, Speaker of the House of the Georgia General Assembly.

Dear Sir:

In the name of the \Vorking people of this State,

we are herewith transmitting to you a memorial with

the request, if you deem such procedure proper, that

it be read during the session of the House.

Yours with respect,

JEROME J oxEs, Chairman.

L. P. MARQUARDT, Secretary.

J. F. ScoTT.
vVl\L vANHoUTEN.

CHAS. B. GRAMLIXG,

Legislating Committee Atlanta

Federation of Trades.
c. w. CUNNINGHAM,

President Atlanta Federation

of Trades.

CHAS. B. GRAMLING,

President Georgia Federation

L. P. MARQUARDT,

of Labor.

Secretary Georgia Federation of Labor.

H-!

.Jonc\AL OF THE Hm:sE,

To His Excellency, Cliff'ord Walker, Governor of Georgia, and Senators and Representatives of the General Assembly of the State of Georgia:
Ladies and Gentlemen:
Tlw Legislative Committee of the Atlanta Federation of Trades, and the Georgia Feueration of Labor, representing the massPs of thP people of Georgia, most respectfully submit to Your Honorable body:
That the income tax as applied to the men and women of labor in the state would be unjust. It will penalize labor.
A goYernuwnt has the legal and the moral right to tax the product of labor, but we <leny the State's moral right to tax the labor that creates the product.
\Ye submit the income tax law in letter and in spirit, should he applied only to those ~who enjoy an income. The price of a day's work is not an income. The laborer has contributed his blood and energy in exchange for the wage. The wage is applied to his liYing expenses, and any part of that wage denied him b~ the law, is taking from him so much of his liYing.
Surely the great State of Gt>orgia would not wilfull~ commit so heinous a crime.
\Ve submit that this is a form of oppressionunwise, unjust, ancl calculated to create a feeling of dissatisfaction among the men and women of toil, "here there should be at least a reasonable degree of happin.:~ss ancl tranquillity.
~We can not understand a condition of affairs existing in Georgia-a State abounding in natural resources, its commerce and railroads and banks ranking with similar institutions of the most progressive

MoxDAY, NovEMBER 26TH, 1923.

145

of our States-that compel the levying of a tax on wages and salaries-coining the sweat of the laborers of the State into revenue in order to meet its financial obligations.
Labor is not a commodity-nor an article of commerce-his wage, the result of his individual efforts should not be considered a subject for taxation. The laborer is a citizen who respects law and contributes to and enjoys the services of government as do other citizens. He does not seek to shirk his responsibilities in meeting the obligations of government, but he does ask that those obligations he imposed fairly and equitably with due consideration to the net income he e:qjoys, which ''net'' must form the basis of any income tax systPm that is just.
\Ve further submit the laborer is a consumer, having to purchase all the necessities, fees for doctor, dentist, <ll'uggist, clothing, innumerable items of household expPnses-not to include luxuries-that arP required for himself and his dependents, and yet, as a consumer, he is also the greatest producer of the nation, for it is through his sweat and toil that wealth is created, that industry turns, that the great net profits of any industrial affairs are made possible. In the face of this fact, as a consumer, he pays the taxes that are imposed against the very wealth that he helps to create, for it is a well-known and indisputable economic fact, that while the heavier taxes may be levied against the wealth of the country-or the great incomes of the country, these taxes are passed on to the consumer-to the masses-to the men and women who toil, who create the wealth and receive only a meager wage in return.

146

JouRXAL OF THE HousE,

\Ve respectfully submit, therefore, that an exemption for all laboring men and women of family should not be less than $5,000 (Five Thousand Dollars) and any tax upon an income less than that amount would, in our judgment, be a tax upon the gross and not the net income, as equity demands.
It is obvious to any student of economics, that the proposal to tax a laboring married man on an income above $1,200, as stated in the Georgia tax commission's report, one-third of the rate that is proposed for the man whose income in in excess of $10,000, even if it runs to $100,000 a year, is inequitable, and thus unfair. In the instance of the laborer it is taxing a gross income that is less tha.n the figure the United States government says is necessary for maintenance.
No system of taxation can stand that is unfair, and the worker seeks no immunities, but he does seel! equal and commensurate justice.
JEROME JoNES, Chairman. L. P. MARQUARDT, Secretary. J. F. ScoTT. WM. VAxHouTEN. CHAS. B. GRAC\f:LIXG, Legislative Committee, Atlanta
Federation of Trades.
C. w. CUNXIXGHAM,
President Atlanta Federation of Trades.
CHAS. B. GRAMLIXG, President Georgia Federation
of Lahor. L. P. MARQUARDT,
Secretary Georgia Federationof Labor.

MoNDAY, NovEMBER 26TH, 192~1.

147

The Speaker announced the House adjourned until

this afternoon at 3 :00 o'clock.

-

AFTERNOON SESSION'
3:00 o'cLOCK P. M.
The House met again at this hour and was called to order by the Speaker.
By unanimous consent the call of the roll was dispensed with.
Under the order of unfinished business the following bill of the Senate was taken up for further consideration:
By Mr. Lankford of the 15thSenate Bill No. 2. A bill to amend the Constitu-
tion so as to authorize the levy of a tax upon incomes, and for other purposes.
Mr. Milner of Dodge moved that the House do now adjourn until to-morrow morning at 9:00 o'clock; the motion prevailed, and Senate Bill No. 2 went over as unfinished business.
Leave of absence was granted Mr. Pafford of Lanier.
The Speaker announced the House adjourned until to-morrow morning at 9 :00 o'clock.

148

JolJ'RNAL OF THE HousE,

REPRESEXTATIVE HALL, ATLAKTA, GA.,
TuESDAY, NovEMBER 27TH, 1923.

The House nwt pursuant to adjournment this day
at 9:00 o'clock A. M., ~was called to order by the
Speaker, and opened with prayer by the Chaplain.

ThE' roll was called and the following members an-
S\Yered to their names :

Adair

Carter

Pleming of Hancock

Adams of Franklin Childs

Fletcher

Adams of Towns Christopher

Fortson

Anderson

Clark

l<'owler

Arnold

Collins

Foy

Atkinson of Camden Copeland

Gillen

Atkinson of Chatham Covington

Golden

Aubrey

Cox

Greer

Bandy

Culpepper

Griffis

Banister

Cumming

Griner

Barrett

Curry

Grovcusteiu

Beck

Daniel of Heard

Guess

Bell

Daniel of Troup

Haddock

Bennett

Davis of Floyd

Hamrick

Bird

Davis of Thomas

Harrell

Blease

DeFoor

Harris

Bleckley

DeLaPerriere

Harrison

Boatwright

Dixon of Jenkins Hatrher of Burke

Boswell

Dixon of Wilkinson llat(her of Muscogee

Bowden

DuBose

Hearl

Bozeman

Duncan

Hillhouse

Braddy

Duvall

Hines of Decatur

Branch

Dykes

Hines of Sumter

Brannen

Elders

Holden

Burt

Ellis

Holton

Bussey

Ennis

Houston

Callaway

Evans of Srreven Howard of Chatta-

Camp of Campbell Evans of \Varren

hoochee

Camp of Coweta

Eve

Howard of Long

Carr

Fleming of Columbia Howard of Screven

TrESDAY, KoYE~IBER 27TH, 1923.

149

Hulme Huxford Hyman Jenkins Johnson of Bacon Johnson of Forsyth Jones of Cook Jones of Coweta Jones of Floyd Jones, A. D., of
Meriwether Jones, W. R., of
Meriwether Jordan Kempton King Kirkland Knight Langley Latham Linder Lindsey Logan Loyd Lyons McClure McCrory McCullough MeDonalrl Me Garity McMichael McMullan Maddox Mann Mansell Mayo 1ieeks Miles Milner Montgomery

Moore

Smith of Fulton

Mullis

Smith of Jefferson

X a pier

Smith of Lamar

Xew

Spence

Norman of Colquitt Stanford

Norman of Henry Stanley

Orr

Steele

Owen

Stevens

Pafford

Stewart

Parker

Stone

Parks

Stovall

Parrish

Strickland

Peek

Sutlive

Penland

Sweat

Perkins of

Swindle

Habersham

Tatum

Perkins of Muscogee Tippins

Perryman

Toole

Peterson

Trippe

PhiIIips of Jasper Turner

Phillips of Telfair Tyson

Pickering

Van Landingham

Pickren

Vaughan

Pitts

Warren

Pope

Way

Price

West

Reville

Whitley

Riley

Whitworth

Roberts

Williams

Robertson

Wilson

Rountree

Wimberly of Laurens

Rowe

Wimberly of Toombs

Russell

Wimberly of Twiggs

Rutherford

Wingate

Sapp

Winship

Shedd

Wood

Shettlesworth

Woodruff

Simpson

Worthy

Singletary

Wright

Smith of Bryan

Mr. Speaker

Mr. Bell of Burke, Chairman of the Committee on .Journals, reported that the Journal had been read and found correct.

150

JouRNAL OF THE HovsE,

By unanimous consent the reading of the Journal of yesterday's proceedings was dispensed with.

The Journal was confirmed.

By unanimous consent the following was established as the order of business during the first part of the thirty minutes period of unanimous consents:

1. Introduction of New Matter under the Rules. 2. Reports of Standing Committees. 3. Reading of House and Senate bills and resolutions, favorably reported, the second time. 4. First reading of Senate bills and resolutions.

Mr. Bussey of Crisp County, Chairman of the Committee on the State of the Republic, submitted the following report:

Mr. Speaker:
Your Committee on the State of the Republic have had under consideration the following resolution of the Senate and have instructed me as Chairman
to report the same back to the House ~with the rec-
ommendation that the same do pass:
Senate Resolution No. 49.
BussEY of Crisp,
Chairman.

The following resolution of the Senate, favorably reported by the committee, was read and adopted:

TuESDAY, NovEMBER 27TH, 1923.

15J_

By Mr. Garlick of the 17th-
Senate Resolution No. 49. A resolution to request Congress to remove the stigma of dismissal from certain officers of the Confederate Navy.
Under the order of unfinished business the following bill of the Senate was taken up for further consideration :

By Mr. Lankford of the 15th-
Senate Bill No. 2. A bill to amend the Constitution so as to authorize the levy of a tax upon incomes and for other purposes.
Mr. Milner of Dodge moved that the House do now adjourn until this afternoon at 2 :30 o'clock; the motion prevailed, and Senate Bill No. 2 went over as unfinished business.
Leave of absence was granted Mr. Smith of Bryan.
The Speaker announced the House adjourned until this afternoon at 2 :30 o'clock.

AFTERNOON SESSION' 2:30 o'cLOCK P.M.

The House met again at this hour and was calle<l to order by the Speaker.
By unanimous consent the call of the roll was dispensed with.
Under the order of unfinished business the following bill of the Senate was taken up for further consideration:

152

.JoeRx.\L oF THE RoesE,

By Mr. Lankford of the 15th-

A BILL
To be entitle<l an Act to amend paragraph (1) one, Section (2) two, ~\rticle (7) seYen, of the Constitution of the State of Georgia, so as to authorize taxes to be impose<l upon incomes and to prcnide for reasonable exemptions from such taxes, and for other purposes.
SECTIOX 1.
Be it enacte<l by the General Assembly of the State of Georgia, and it is hereby enacted by authority of the same, that Paragraph one (1), Section two (2), Article senn (7), of the Constitution of the State of Georgia be, and the same is hereby amende<l by adding at the end of said paragraph the following language:
''The General Assembly shall also have authority to levy taxes upon incomes for State purposes only, which taxes may be graduated, the rate in no case to exceed fhe per cent, provided that provision shall be made in the law levying such taxes for crediting the same with the amount of property taxes paid to the State during the year for which such incomes are taxed; and to proYide further for such exemptions as may appear to the General ~\ ssembly to be reasonable.''
SECTION 2.
Be it further enacted by the authority aforesaid, that when said amendment shall be agreed to by a two-thirds vote of the members elected to each House it shall he entere(l upon the .Joumal of each House

Tl:Ei:iDAY, KovE:MBEH :27TH, 1923.

153

with the ''yeas'' and ''nays'' thereon, and published in one or more newspapers in each congressional district in the State for two months previous to the time for holding the next general election and shall, at the next general election be submitted to the people for ratification. All persons voting at saicl election in fayor of adopting said proposed amendment to the Constitution shall hav<> written or printed on their ballots the words: ''For ratification of amendment to Section two (2) of Article senn (7) of the Constitution authorizing the imposing of taxes upon incomes;'' and all persons opposed to the adoption of said amendment shall have written or printed on their ballots the .words: '' ~\gainst ratification of
amendment to Rc>ction two (:.n, ~\ rticle sewn (7) of
the Constitution authorizing the imposing of taxes upon incomes;'' and if the majority of the electors qualified to vote for the members of the General Assembl~ voting thereon shall Yote for ratification thereof, when the returns shall be consolidated, as 1ww requirecl by law in elections for members of the General Assembly, and return thereof made to the Governor, then he shall declare said amendment adopted and make proclamation to that effect h~ publication of the results of said election b~ on<> insertion in one of the daily papers of this State, <1eclaring the amendment ratified.
SECTIO~ 3.
Be it further enacted, that all laws and parts of laws in conflict with this Act be and the same are hereby repealed.
Mr. DeLaPerriere of .Jackson mo,ed the previous question on the bill and all amendments thereto; the

154

JoL'RNAL OF THE HoT:sE,

motion prevailed, and the main question was ordered.
The following amendments of the committee were read and adopted :
Committee amends by striking from the first paragraph of the proposed Constitutional ~\mendment, the word "authority" in line 2 and substituting in lieu thereof the word ''power.''
Committee amends such paragraph by striking the word "net" and the words " (net incomes within the meaning of this Act shall be defined by the General Assembly)."
Committee amends said paragraph by striking from said Section the following words: ''Provided that provision shall be made in the law for levying such taxes for crediting the same with the amount of ad valorem taxes paid to the State during the year for which such incomes are taxed.''
Committee amends said paragraph by striking the words ''and to provide further for such exemptions as may appear to the General Assembly to he reasonable, which shall not be less than one-thousand dollars for a single person without dependent or dependents, and two thousand dollars for a married man or person having dependent or dependents receiving chief support from the taxpayer, and not less than four hundred dollars for 0ach dependent.'' And substituting in lieu thereof the words ''and the law levying the same may contain exemptions.''
On the substitute by Mr. Bussey of Crisp Mr. Bus-

TuESDAY, Kon:-.rnEH ~7TH, 1923.

155

sey of Crisp called for the ayes and nays and the call was sustained.
The roll call was ordered and the Yote was as follows:

Those voting m the affirmati,e were Messrs.:

Adair Anderson Banister Blease Bozeman Braddy Branch Bussey Covington Daniel of Troup Davis of Thomas Foy Golden

Haddock Holton Huxford Jones of Cook Jordan King Knight Linder McMichael Mansell
~files
Norman of Henry

Phillips of Telfair Riley Robertson Simpson Singletary Stanford Stanley Van Landingham West Wimberly of Laurens Wimberly of Toombs Wimberly of Twiggs

Those voting m the negative were Messrs.:

Adams of Franklin Carter

Adams of Towns Childs

Arnolil

Christopher

Atkinson of Camden Clark

Atkinson of Chatham Collins

Aubrey

Copeland

Bandy

Cox

Barrett

Culpepper

Beck

Cumming

Bell

Curry

Bird

Daniel of Heard

Boatwright

Davis of Floyd

Boswell

DeFoor

Bowden

De LaFerriere

Brannen

Dixon of Jenkins

Burt

Dixon of Wilkin~cu

Callaway

DuBose

Camp of Campbell Duncan

Camp of Coweta

Duvall

Carr

Dykes

Elders Ellis Ennis E,ans of Screven Evans of warren Eve Fleming of Columbia Fleming of Hancock Fletche-r Fortson Fowler Gillen Greer Grovenstein Guess Hamrick Harrell Harris Harrison Hatcher of Burke

156

.JouRXAL OF THE HousE,

Hatcher of Muscogee Head Hillhouse Hines of Decatur Hines of Sumter Holden Houston Howard of Chatta-
hoochee Howard of Long Howard of Screven Hulme Hyman Jenkins Johnson of Bacon .Tohnson of Forsyth Jones of Coweta Jones of Floyd Jones, A. D., of
Meriwether Jones, W. R, of
Meriwether Langley Latham Lindsey Logan Loyd Lyons McClure McCrory McDonald McGarity McMullan

Maddox Mann Mayo Meeks Milner Montgomery Moore Mullis Napier New Norman of Colquitt Orr Owen Pafford Parker Parks Parrish Penland Perkins of Hab-
ersham Perkins of Muscogee Perryman Peterson Phillips of Jasper Pickren Pitts
Pope Reville Roberts
Rountree Rowe Russell Rutherford

Sapp Shedd Shettlesworth Smith of Fulton Smith of Jefferson Smith of Lamar Spence Steele Stevens Stewart Stone Stovall Strickland Sutlive Sweat Swindle Tatum Tippins Toole Trippe Tyson Vaughan Warren Way Whitley Whitworth Williams Wilson Winship Wood Woodruff Worthy

Thosf' not voting were Messrs. :

Bennett Bleckley Griffis Griner Kt>mpton

Kirkland McCullough Peek Pickering Riley

Smith of Bryan Turner Wingate Wright Mr. Speaker

Ayes 37, nays 154.

TuEsDAY, NovEMBER 27TH, 1923.

157

By unanimous consent the verification of the roll call was dispensed with.
On the adoption of the substitute by Mr. Bussey of Crisp the ayes were 37, nays 154, and the sub~ stitute was lost.
All substitutes offered for the bill were lost.
The report of the committee, which was favorable to the passage of the bill as amended, was agreed to.
The bill being an amendment to the Constitution the roll call was ordered and the vote was as follows:

Those voting in the affirmative were Messrs. :

Adair

Culpepper

Adams of Franklin Daniel of Heard

Adams of Towns

Davis of Floyd

Anderson

DeFoor

Arnold

Dixon of Jenkins

Atkinson of Camden DuBose

Aubrey

Duncan

Bandy

Duvall

Beck

Dykes

Bell

Elders

Boatwright

Ellis

Braddy

Ennis

Branch

Evans of Screven

Brannen

Fleming of Columbia

Burt

Fleming of Hancock

Bussey

Fletcher

Camp of Campbell Fortson

Camp of Coweta

Gillen

Carr

Greer

Carter

Grovenstein

Childs

Guess

Christopher

Haddock

Copeland

Hamrick

Covington

Harrell

Cox

Harris

Hatcher of Burke Head Hillhouse Hines of Decatur Hines of Sumter Holden Holton Houston Howard of Chatta-
hoochee Howard of Long Howard of Screven Hulme Hyman Jenkins Johnson of Bacon .Tohnson of Forsyth Jones of Cook Jones of Coweta Jones, A. D., of
Meriwether Jones, W. R., of
Meriwether .Jordan Knight

158

JouRXAL OF THE HousE,

Latham Logan Loyd Lyons McClure McCrory McDonald
~fcGarity
McMichael McMullan Maddox Mann Mansell Mayo Meeks Milner Montgomery Moore Mullis Xa pier Norman of Colquitt Norman of Henry Orr Pafford

Parker Parrish Penland Perkins of
Habersham Perryman Phillips of Jasper Pickren Pope Price Reville Robertson Rountree Russell Shedd Shettlesworth Simpson Singletary Smith of Jefferson Smith of Lamar Spence Stanford Stanley

Steele Stevens Stone Stovall Strickland Swindle Tatum Toole Tyson Van Landingham \Varren Way West Whitworth Williams Wilson ~Wimberly of Toombs Wimberly of Twiggs Wingate Winship Wood \Voodruff Worthy

Those voting in the negati\'e were Messrs.:

Atkinson of Chatham Evans of ~Warren

Perkins of Muscogee

Banister

Eve

Peterson

Barrett

Fowler

Phillips of Telfair

Bird

Foy

Pitts

Blease

Golden

Roberts

Boswell

Hatcher of ~fuscogee Rowe

Bowden

II uxford

Rutherford

Bozeman

Jones of Floyd

Sapp

Callaway

Kempton

Smith of Fulton

Clark

King

Stewart

Collins

Langley

Sutlive

Cumming

Linder

Sweat

Curry

Lindsey

Tippins

Daniel of Troup

Miles

Trippe

Davis of Thomas

New

Vaughan

DeLaPerriere

Owen

Whitley

Dixon of Wilkinson Parks

~Wimberly of Laurens

TL:ESDAY, NovElVIBER 27TH, 1923.

159

Those not voting were Messrs. :

Bennett Bleckley Griffis Griner Harrison

Kirkland McCullough Peek Pickering Riley

""'\yes 141, nays 51.

Smith of Bryan Turner Wright Mr. Speaker

By unanimous consent the verification of the roll call was dispensed with.
On the passage of the bill as amended the ayes were 141, nays 51.
The bill having received the requisite constitutional majority "\vas passed as amended.

Mr. :Milner of Dodge, Vice-Chairman of the Committee on Rules, submitted the following report:

Mr. Speaker:
Your Committee on Rules having had under consideration the preparation of a Calendar, recommends that the following Calendar be fixed for \Vednesday morning:

(1) House Bill No. 47. A hill to provide for a
Revenue Department.
(2) Senate Bill Xo. 9. A hill to create an Audit Department.
Respectfully submitted, MILXER of Dodge, Vice-Chairman.
The report of the Committee on Rules was agreed to and the order of business contained therein established.

160

.JouRXAL oF THE HousE,

.Mr. Milner of Dodge moYed that the House do now adjourn and the motion preYailed.
Leave of absence was granted Mr. -Wimberly of Toombs.
The Speaker announced the House adjourned until to-morrow morning at 10 :00 o'clock.

\VEDXE~DAT, NovEl\IBE~ 28TH, 1923.

161

REPRESENTATIVE HALL, ATLANTA, GA.,
WEDNESDAY, NovEMBER 28TH, 1923.
The House met pursuant to adjournment this day at 10:00 o'clock ~-\. M., was called to o_rder by the Speaker, and opened with prayer by the Chaplain. .
By unanimous consent the call of the roll was dispensed with.
Mr. Bell of Burke, Chairman of the Committee on Journals, reported that the Journal had been read and found correct.
By unanimous consent the reading of the Journal of yesterday's proceedings was dispensed with.
The Journal was confirmed.
By unaimous consent the following was established as the order of business during the first part of the thirty minutes period of unanimous consents:
1. Introduction of New Matter under the Rules. 2. Reports of Standing Committees. 3. Reading of House bills, favorably reported the second time. 4. First reading of Senate bills and resolutions. By unanimous consent the following resolution of the House was introduced, read the first time, and referred to the committee:
B~ Mr. Jones of Floyd-
House Resolution 21. A resolution calling for the

appointment of a committee to inYestigate the tlelinquences iu the collection of taxes on inlwritances in this Rtate, an<l for other purposes.
HPferred to Committe<' on \\'a:s and Means.
l 'nder tht~ onh'r of unfinished husiuess the report of thP CommittC'P on Rules was takPn ur> for further consideratioiL
The order of lmsinPss contained m sai<l report was esta blishe<l.
The following resolution of the House was read:
"T By Messrs. Hillhouse of orth, X<>w of Laurens
and otlwrs. House Resolution ~o. :2:2. ~\..resolution that when the General ~\ssembly adjourn to-day it stand atljomned until Monda: morning, Decemher :~d, 19:2:1, at 10 :00 o'clock. Mr. "Winship of Bibb monel the preYious question; the motion preYailed, and the main question was ordered.
The resolution \nts ~Hlopted.
Mr. Rowe of Richmond arose and a<ldressed the House on a point of personal priYilege.
The following message was receiYed from the Senate through Mr. McClatche:, tlw Recretary thereof:
Mr. Speaker: The Senate has read and adopte<l the following
resolution of the House, to wit:

\YED~ESDAY, KovEMBER 28TH, 192:3.

16:3

A resolution proYiuing for adjournment until Monday, December 3, 192:3, at 10 o'clock~\. M.
The following message "as recPiYe(l from the Senate through Mr. McClatchey, the ~ecretary thereof:

Mr. Speaker:
The Senate has passed as amemle<l by the requisite constitutional majority the following bill of the House, to wit:

By Mr. Ennis of Baldwin and Dixon of J enkius-
House Bill Ko. 11. A bill known as General Tax Act.

Under orders of the day the following hill of the House was read the third time and placed before the House for consideration:

B~ Mr. Ennis of BaldwinHouse Bill No. 47. A bill to create a Department
of Revenues, and for other purposes.
By unanimous consent 300 copies of all substitutes to the aboYe bill were ordered printed for the use of the members of the House.
Mr. Mihwr of Dodge moved that the House do now adjourn; the motion pre\ailed, mHl House Bill No. 47 \\ent over as unfinished business.
Leave of absence was granted Mr. Linder of Jeff Da\is.
The Speaker announced the House adjourned until next Monday moming at 10 :00 o'clock.

16

JouRXAL OF THE HousE,

REPRESEXTATIVE HALL, ATLAXTA, GA., Mo:\fDAY, DEcEMBER 3Rn, 1923.

The House met pursuant to adjournment this day at 10:00 o'clock ~\. M.; was called to onler by the Speaker, and opened with prayer by the Chaplain.

The roll was called and the following members answered to their names:

Adair

Christopher

l'oy

Adams of Franklin Clark

Gillen

Adams of Towns

Collins

Golden

Anderson

Copeland

Greer

Arnold

Covington

Griffis

Atkinson of Camden Cox

Griner

Atkinson of Chatham Culpepper

Grovenstcin

Aubrey

Cumming

Guess

Bandy

Curry

Haddock

Banister

Daniel of Heard

Hamrick

Barrett

Daniel of Troup

Harrell

Beck

Davis of Floyd

Harris

Bell

Davis of Thomas

Harrison

Bennett

DeFoor

Hatcher of .Burke

Bird

DcLaPerrierc

Hatcher of Muscogee

Blease

Dixon of Jenkins Head

Bleckley

Dixon of Wilkinson Hillhouse

Boatwright

DuBose

Hines of Decatur

Boswell

Duncan

Hines of Sumter

Rowden

Duvall

Holden

Bozeman

Dykes

Holton

Braddy

Elders

Houston

Branch

Ellis

Howard of Chatta-

Brannen

Ennis

hoochee

Burt

Evans of Screven Howard of Long

Bussey

Evans of Warren Howard of Screven

Callaway

Eve

Hulme

Camp of Campbell Fleming of Columbia Huxford

Camp of Coweta

FlC'ming of Hancock Hyman

Carr

]~letcher

Jenkins

Carter

l'ortson

Johnson of Bacon

Childs

Fowler

Johnson of Forsyth

MoxDA y, DEcEMBER 3RD, 1923.

165

Jones of Cook Jones of Coweta Jones of Floyd Jones, A. D., of
Meriwether Jones, W. R., of
Meriwether Jordan Kempton King Kirkland Knight Langley Latham Linder Lindsey Logan Loyd Lyons McClure McCrory McCullough McDonald McGarity McMichael McMullan Maddox Mann Mansell Mayo Meeks Miles
Milner Montgomery Moore Mullis Napier New

Norman of Colquitt Smith of Lamar

Norman of Henry Spence

Orr

Stanford

Owen

Stanley

Pafford

Steele

Parker

Stevens

Parks

Stewart

Parrish

Stone

Peek

Stovall

Penland

Strickland

Perkins of

Sutlive

Habersham

Sweat

Perkins of Museogee Swindle

Perryman Peterson Phillips of Jasper Phillips of Telfair Pickering Pickren Pitts Pope Price Reville Riley Roberts Robertson

Tatum Tippins Toole Trippe Turner Tyson Van Landingham Vaughan Warren Way West Whitley Whitworth

Rountree

Williams

Rowe

Wilson

Russell Rutherford

Wimberly of Laurens Wimberly of Toombs

Sapp

Wimberly of Twiggs

Shedd

Wingate

Shettlesworth

Winship

Simpson

y,ood

Singletary

Woodruff

Smith of Bryan

Worthy

Smith of Fulton

Wright

Smith of Jefferson Mr. Speaker

Mr. Bell of Burke, Chairman of the Committee on Journals, reported that the Journal had been read and found correct.

1 ()()

.JoeHXAL oF THE Hon.;E,

By unanimous consent the reading of the Journal of \Veclnesday's proceedings was dispensed with.
The Journal was confinnl'd.
Mr. Perkins of Habersham moYecl that the HousP take a recess until 11 :00 o 'clork .\. 1\f. all(] the motion prevailed.
Tht> House "as called to onler b~ the Speaker.
The following resolution of thP House was rea<l:

B}: Mr. Parks of TerrellHouse Resolution Xo. ~4. A resolution that the
General Assembl~ adjourn sine die on Saturday, Derember 8th, 19~3, at 6:00 o'clock P. M.
1\Ir. \Vinship of Bibb mmpd the preYious question.
Mr. Bussey of Crisp moYPd that the resolution be tabled and the motion preYailecl.
The following resolution of the House was read:

By Mr. Milner of Dodge-
House Resolution Xo. ~5. ~\ resolution that during the remainder of the extraonlinar} session individual spPeches he limite<l to tPn minutes except that authors of bills and substitutes on passage shall be limited to thirty minutes.
ThP following amPIH1nwnt was read and adopte<1:

B~ Mr. Covington of ColquittAmend by striking wherever it occurs the word

Mo~D.u, DECEl\IBER 3RD, 1923.

167

"thirty" an(l substituting therefor the word "twenty."
The resolution was adopted as amended.
The following message was receiYed from the Senate through Mr. McClatchey, the Secretary thereof:

Mr. Speaker:
The Senate has passed, read and concurred in the following amendment of the House to Senate Bill No. 2, to wit:
House Amendment No. 1.
The following message was received from the Senate through Mr. McClatche~-, the Secretary thereof:

Mr. Speaker: The Senate disagrees to the following amend-
ments of the House to Senate Bill No. 2, to wit:
House Amendments Nos. 2, 3, 4.
The following resolutions of the House were read and adopted:

By Messrs. N<>ill of Muscogee and Parks of Terrell-
House Resolution No. 26.

A RESOLUTION
whereas, news has been received of the death this morning of the mother of Representative Harrell of Stewart County,

168

.J ouRx AL OF THE HousE,

Be it resol1,ed by the House, that the members of this body learn with profound sorrow of the great bereannwnt of their esteemed colleague and extend to him tlwir heartfelt sympathy.

B~ Mr. Pitts of Gonion-
House Resolution No. '27. A resolution that such pay or mileagE> as may be due the late Messenger of the HousP, Ron. Y. H. Haynes, be paid to his daughter, Mrs. A. L. HPnson.
Ull<lPr the order of unfinished business the following hill of tlw Hous<> was taken up for furtlwr consideration:

By Mr. Ennis of Bahlwin-
House Bill":Ko. 47. A hill to create a Department of HPvenues for the State of Georgia, and for other purposes.
Mr. Mihwr of Do<lge mon<l that the House do nmr adjourn; the motion JnevailNl, and House Bill No. 47 went over as unfinished business.
Leave of absencP was grante<l Messrs. Harrell of Stewart, DuBose of ClarkP, and \Yorthy of Quitman.
The Speaker mmounc<>d the House adjourned until this afternoon at ;) :00 o'clock.

AFTERXOO~ SESSION,
3:00 o'cLOCK P.M.

The House met again at this hour and was called to order by the Speaker.

MoNDAY, DECEMBER 3~v, 1923.

169

By unanimous consent the call of the roll was dis-

pensed with.



lJ"nder the order of unfinished business the following bill of the House was taken up for further consideration:

By Mr. Ennis of Baldwin-
House Bill No. 47. A bill to create a Department of Revenues for the State of Georgia and for other purposes.

Mr. Milner of Dodge moved that the House do now adjourn; the motion prevailed, and House Bill No. 47 went over as unfinished business.

The Speaker announced the House adjourned until to-morrow morning at 10 :00 o'clock.

170

JoeRXAL OF THE HousE,

REPRESEXTATIYE HALL, ATLAXTA, GA.,

TrEsDAY, DECE.\IBEH 4TH, 1923.
The House met pursuant to adjournment this day
at 10 :00 o'clock \.. M., was called to order by t b~ Speaker, and opened \Yith prayt>r by tlw Chaplain.

The roll was called and the follo\ving members answPrecl to their names:

Adair

Childs

Fortson

Adams of Franklin Christopher

Fowler

Adams of Towns

Clark

Foy

Anderson

Collins

Gillen

Arnold

Copeland

(;olden

Atkinson of Camden Covington

Greer

Atkinson of Chatham Cox

Griffis

Aubrey

Culpepper

Griner

Bandy

Cumming

Gro\enstein

Banister

Curry

Guess

Barrett

Daniel of Heard

Haddock

Beck

Daniel of Troup

Hamrick

Bell

Davis of Floyd

Harrell

Bennett

Davis of Thomas

Harris

Bird

DeFoor

Harrison

Blease

DeLaPerriere

Hatcher of Burke

Bleckley

Dixon of Jenkins Hatcher of Muscogee

Boatwright

Dixon of Wilkinson Head

Boswell

D'.!Bose

Hillhouse

Bowden

Duncan

Hines of Decatur

Bozeman

Duvall

Hines of Sumter

Braddy

Dykes

Holden

Branch

Elders

Holton

Brannen

Ellis

Houston

Burt

Ennis

Howard of Chatta-

Bussey

Evans of Screven

hoochee

Callaway

Evans of 'Varren Howard of Long

Camp of Campbell Eve

Howard of Screven

Camp of Coweta

Fleming of Columbia Hulme

Carr

Fleming of Hancock Huxford

Carter

Fletcher

Hyman

TuESDAY, DEcEMBER 4TH, 1923.

171

Jenkins Johnson of Bacon Johnson of Forsyth Jones of Cook Jones of Coweta Jones of Floyd Jones, A. D., of
Meriwether Jones, W. R., of
Meriwether Jordan Kempton King Kirkland Knight Langley Latham Linder Lindsey Logan Loyd Lyons McClure McCrory McCullough
McDonald
~IcGarity
McMichael
~IeMullan
Maddox !\!ann Mansell Mayo Meeks Miles Milner
~fontgomery
Moore Mullis

Xa pier New X orman of Colquitt Norman of Henry Orr Owen Pafford Parker Parks Parrish Peek Penland Perkins of Haber-
sham Perkins of Mnscogee Perryman Peterson PhiIIips of Jasper Phillips of Telfair Pickering Pickren Pitts Pope Price ReYille Riley Roberts Robertson Rountree Rowe Russell Rutherford Sapp Shedd Shettlesworth Simpson Singletary Smith of Bryan Smith of Fulton

Smith of Jefferson Smith of Lamar Spence Stanford Stanley Steele Stevens Stewart Stone Stovall Strickland Sutlive Sweat Swindle Tatum Tippins Toole Trippe Turner Tyson Van Landingham Vaughan Warren Way West Whitley Whitworth Williams \Vilson Wimberly of Laurens Wimberly of Toombs Wimberly of Twiggs Wingate Winship Wood Woodruff Worthy Wright Mr. Speaker

Mr. Bell of Burke, Chairman of the Committee on .Journals, reportt'd that the .Journal had been rear1 and founrl correct.

172

JouRNAL OJ<' THE HousE,

By unanimous consent the reading of the Joumnl of yesterday's proceedings was dispensed with.
The Journal was confirmed.
Mr. Milner of Dodge, Vice-Chairman of the Committee on Rules, submitted the following report:

Jfr. Speaker:
Your Committee on Rules having had under consideration matter of fixing a calendar to follow the calendar already set, begs lean to report the following as an order of business as a special and continuing order immediately after the order already fixed, to wit:

l. House Bill 48, by Mr. Holden of Clarke, providing for exemption from local taxation of certain industries.
2. House Bill No. 52, by Mr. Ellis of Tift and others, known as the Statutory Income Tax Bill.
3. Senate Resolution No.4, relating to Free Text Books.
4. That the Speaker be authorized at an~- time in his discretion to entertain any appropriate motion relative to House bills with Senate amendments anu Senate Bills with House amendments.
5. House Bill No. 26, known as Classification Tax Bill.
Respectfully submitted, MILNER of Dodge, Vice-Chairman.

TrESDAY, DEcE:'IfBER 4TH, 1923.

173

The report of the Committee on Rules was agreed to.
Mr. McCrory of Schley moyecl that the House reconsider its action in agreeing to the report of the Committee on Rules and the motion prevailed.
The following amendment of the House to the report of the Committee on Rules was read and adopted:

By. Mr. McCrory of SchleyAmend by striking Item i3.
Mr. Stewart of Atkinson called for a division of the report.
1. Making House Bill No. 48 a special order.
The report of the committee, which was favorable to thf> adoption of that order of business, was agreed to.
HousP Bill No. 48 was set as a special order.
2. Making House Bill No. 52 a special order.
Mr. Russell of Barrow moved the previous question; the motion prevailed, and the main question was ordered.
The report of the committee, which was favorable to the adoption of that order of business, was agreed to.
House Bill No. 52 was set as a special order.

174

J otRx AL OF THE HousE,

4. Authorizing the Speaker at any time to entertain a motion relati\'e to House bills with Senate amendnwnts anJ Senate Bills with House amendments.
Mr. Culpepper of Fayette mmed the previous question; the motion prevailed, and the main question was ordered.
The report of the commith'e, which was favorable to authorizing the Speaker to entertain certain motions, was agreed to.
This onler of business was established.
5. l\fakingHouse Bill No. 2G a special order.
The rt>port of the committee, which \Vas favorable to the adoption of that order of business, was agreed to.
House Bill Ko. 26 was set as a special order.
The report of the Committee on Rules was agreed to as amended and the order of business as set out in the report adopted as alllL'nded.
Mr. Stewart of ~\Jkinson arose and addressed the House on a point of personal privilege.
rnder the orJer of unfinished business the following bill of the House was taken up for further consideration:

By .Mr. Ennis of Baldwin-
House Bill Ko. 47. A bill to create a Department of Revenue for the State of Georgia, and for other purposes.

T"CE@AY, DECE:\IBER TH, 19:23.

175

Mr. Beck of Carroll moved the previous question on the bill and all amendments ; the motion prevailed, aiHl the main question was ordered.

The following amendments of the House were read and adopted :

B~, Mr. Moore of Appling-
Amend Section 2, by adding after the word "deputies" and before "whose" the following; "No two of whom shall be appointed from the same county or section of the State."

By Mrs. Napier of Bihb and Mr. Xew of Laurens-
Amend Section 2, line 2, by striking the words ''with the approval of the Governor.''

By Mrs. Napier of Bibb and Mr. New of LaurensAmend by adding at the end of Section 2, the fol-
lo\ving words : ''None of the provisions of this Act shall apply to ad valorem taxes.''
The report of the committee, which was favorable to the passage of the bill, was agreed to as amended.
On the passage of the bill as amended the ayes were 107, nays 32.
The bill having received the requisite constitutional majority was passed as amended.
Mr. Milner of Dodge moved that the House do now adjourn a:rid the motion prevailed.

176

JorRXAL OF THE Hor~n:,

Leave of absence was granted Messrs. Gillen of Oconee and wright of Jones.

The Speaker announced the House adjourned until this afternoon at 3 :00 o'clock.

AFTER~OON SESSION,
3 :00 0 'CLOCK P. M.

The House met again at this hour and was called to order by the Speaker.

The roll was called and the following members answered to their names :

Adair

Bussey

Adams of Franklb Callaway

Adams of Towns

Camp of Campbell

Anderson

Camp of Coweta

Arnold

Carr

Atkinson of Camden Carter

Atkinson of Chatham Childs

Aubrey

Christopher

Bandy

Clark

Banister

Collins

Barrett

Copeland

Beck

Covington

Bell

Cox

Bennett

Culpepper

Bird

Cumming

Blease

Curry

Bleckley

Daniel of Heard

Boatwright

Daniel of Troup

Boswell

Davis of Floyd

Bowden

Davis of Thomas

Bozeman

DeFoor

Braddy

DeLaPerriere

Branch

Dixon of Jenkins

Brannen

Dixon of Wilkinson

Burt

DuBose

Duncan Duvall Dykes Elders Ellis Ennis Evans of Screven Evans of Warren Eve Fleming of Columbia Fleming of Hancock Fletcher }'ortson Fowler Foy Gillen Golden Greer Griffis Griner Grovenstein Guess Haddock Hamrick Harrell

TuESDAY, DEcEMBER 4TH, 1923.

177

Harris

McMichael

Shedd

Harrison

McMullan

Shettlesworth

Hatcher of Burke Maddox

Simpson

Hatcher of Muscogee Mann

Singletary

Head

Mansell

Smith of Bryan

Hillhouse

Mayo

Smith of Fulton

Hines of Decatur

Meeks

Smith of Jefferson

Hines of Sumter

Miles

Smith of Lamar

Holden

Milner

Spence

Holton

Montgomery

Stanford

Houston

Moore

Stanley

Howard of Chatta- Mullis

Steele

hoochee

Napier

Stevens

Howard of Long

New

Stewart

Howard of Screven Norman of Colquitt Stone

Hulme

Norman of Henry Stovall

Huxford

Orr

Strickland

Hyman

Owen

Sutlive

Jenkins

Pafford

Sweat

Johnson of Bacon Parker

Swindle

Johnson of Forsyth Parks

Tatum

Jones of Cook

Parrish

Tippins

Jones of Coweta

Peek

Toole

.Tones of Floyd

Penland

Trippe

Jones, A. D., of

Perkins of

Turner

Meriwether

Habersham

Tyson

Jones, W. R., of

Perkins of Muscogee Van Landingham

Meriwether

Perryman

Vaughan

Jordan

Peterson

Warren

Kempton

Phillips of Jasper Way

King

Phillips of Telfair West

Kirkland

Pickering

Whitley

Knight

Pickren

Whitworth

Langley

Pitts

Williams

Latham

Pope

Wilson

Linder

Price

Wimberly of Laurens

Lindsey

Reville

Wimberly of Toombs

Logan

Riley

Wimberly of Twiggs

Loyd

Roberts

Wingate

Lyons

Robertson

Winship

McClure

Rountree

Wood

McCrory

Rowe

Woodruff

McCullough

Russell

Worthy

::\IcDonald

Rutherford

Wright

McGarity

Sapp

Mr. Speaker

178

JouRXAL OF THE HousE,

Mr. \V. R. Jones of Meriwether moyed that the House insist upon its amendments to Senate Bill No.2.
Mr. Liwler of .Jeff DaYis moncl that the House recede from House Anwnclments Numbers :2, 3 all<l 4 to Senatf' Bill Ko. 2.

On this motion Mr. Russell called for a cliYision of the question.

On the motion that thf' HousP rececle from its ~~mPmlment K o. :2 to Senate Bill Ko. :2, the roll call was ordered and the \'Ote was as follows:

Those yoting in the affirmatiYe were Messrs.:

Bandy Barrett Bird Blease Childs Clark Collins Duncan Dykes Elders Evans of Warren Hatcher of Burke Hillhouse Howard of Long Hyman

.Toms of Coweta Jones of Floyd .Tones, A. D., of
Meriwether King Langley Linder
~feCnllough
:Mayo Miles Moore Xorman of Colquitt Owen Parks Peek

Phillips of Telfair Pitts Pope Riley Roberts Robertson Rowe Sapp Smith of Lamar Tippins Toole \Varren Wimberly of Twiggs

Those voting in the negatiYe wcre Messrs.:

Adair Anderson Arnold Aubrey Beck Boatwright

Bowden Braddy Branch Burt Bussey Cnmp of Campbell

Carr Carter Christopher Covington Culpepper Curry

TuESDAY, DECE::\IBER 4-TH, 1923.

179

Daniel of Heard

Jones of Cook

Pickren

Davis of Floyd

Jones, W. R., of

Price

Davis of Thomas

Meriwether

Reville

DeFoor

Jordan

Russell

Dixon of Jenkins Kempton

Shedd

Dixon of Wilkinson Latham

Shettlesworth

Duvall

Lyons

Simpson

Ellis

~\icClure

Singletary

Ennis

McCrory

Smith of Fulton

Evans of Screven McMichael

Smith of Jefferson

Eve

McMullan

Spence

Fleming of Columbia Mann

Stanford

Fleming of Hancock Meeks

Stanley

Foy

Milner

Steele

Golden

Montgomery

Stevens

Greer

.:\fullis

Stone

Grovenstein

XapiPr

Stovall

Hamrick

Xew

Sutli\e

Harris

Xorman of Henry Sweat

Hatcher of Muscogee Orr

Way

Head

Pafford

West

Hines of Sumter

Parrish

Whitworth

Holden

Penland

Williams

Houston

Perkins of

Howard of Chatta- Habersham

Wilson Wimberly of

hoochee

Perkins of Museogee Laurens

Howard of Screven Perryman

\Vimberly of Toombs

Jenkins Johnson of Bacon

Peterson Phillips of Jasper

Wingate Woodruff

Johnson of Forsyth Pickering

Those not voting were Messrs. :

Adams of Franklin Camp of Coweta

Adams of Towns

Copeland

Atkinson of Camden Cox

Atkinson of Chatham Cumming

Banister

Daniel of Troup

Bell

DeLaPerriere

Bennett

DuBose

Bleckley

Fletcher

Boswell

Fortson

Bozeman

Fowler

Brannen

Gillen

Callaway

Griffis

Griner Guess Haddock Harrell Harrison Hines of Decatur Holton Hulme Huxford Kirkland Knight Lindsey

180

JouRNAL oF THE HousE,

Logan Loyd McDonald McGarity Maddox Mansell Parker Rountree Rutherford

Smith of Bryan Stewart Strickland Swindle Tatum Trippe Turner Tyson

Van Landingham Vaughan Whitley Winship Wood Worthy Wright Mr. Speaker

Ayes. 42, nays 103.

By unanimous consent the verification of the roll call was dispensed with.

On the motion that the House recede from its Amendment No. 2 to Senate Bill Ko. ~ the ayes were 42, nays 103, and the motion was -lost.

On the motion that the House recede from its Amendment No. 3 to Senate Bill No. 2 the roll call was ordered and the vote was as follows:

Those voting in the affirmative were Messrs.:

Bird Bowden Childs Collins Evans of Warren Greer Hatcher of Burke Hillhouse Hyman

Jones of Floyd Jones, A. D., of
Meriwether King Langley Linder McCullough Peek Phillips of Telfair Pitts

Hiley Roberts Rowe Smith of Jefferson Tippins Toole Warren Wimberly of Toombs

Those voting in the negative were Messrs. :

Anderson Aubrey Bandy

Barrett Beck Blease

Boatwnght Braddy Branch

TuESDAY, DEcEMBER 4TH, 1923.

181

Burt

Howard of Long Perryman

Bussey

Jenkins

Peterson

Camp of Campbell Johnson of Bacon Phillips of Jasper

Carr

Johnson of Forsyth Pickering

Carter

Jones of Cook

Pickren

Christopher

Jones of Coweta

Pope

Clark

Jones, W. R., of

Price

Covington

Meriwether

Reville

Culpepper

Jordan

Robertson

Curry

Kerr.pton

Russell

Daniel of Heard

Knight

Sapp

Davis of Floyd

Latham

Shedd

Davis of Thomas Lyons

Shettlesworth

DeLaPerriere

McClure

Simpson

Dixon of Jenkins McCrory

Singletary

Dixon of Wilkinson McMichael

Smith of Fulton

Duncan

McMullan

Smith of Lamar

Duvall

Mann

Spence

Dykes

Mayo

Stanford

Elders

Meeks

Stanley

Ellis

Miles

Steele

Ennis

Milner

Stevens

Evans of Screven Montgomery

Stewart

Fleming of Columbia Moore

Stone

Fleming of Hancock Mullis

Stovall

Foy

Napier

Sutlive

Golden

New

Sweat

Grovenstein

Norman of Colquitt Way

Hamrick

Norman of Henry West

Harris

Orr

Whitworth

Hatcher of Muscogee Owen

Williams

Head

Pafford

Wilson

Hines of Sumter

Parrish

Wimberly of

Holden

Penland

Laurens

Houston

Perkins of

Wimberly of Twiggs

Howard of Chatta- Habersham

Wingate

hoochee

Perkins of Muscogee Woodruff

Those not voting were Messrs. :

Adair

Atkinson of Chatham Boswell

Adams of Franklin Banister

Bozeman

Adams of Towns

Bell

Brannen

Arnold

Bennett

Callaway

Atkinson of Camden Blackley

Camp of Coweta

182

.Jo-cRXAL oF THE Ho-csE,

Copeland Cox Cumming Daniel of Troup DeFoor DuBose Eve Fletcher Fortson Fowler Gillen Griffis Griner Guess Haddock Harrell Harrison

Hines of Decatur Holton Howard of Screven Hulme Huxford Kirkland Lindsey Logan Loyd McDonald
~IcGarity
Maddox Mansell Parker Parks Rountree

Rutherford Smith of Bryan Strickland Swindle Tatum Trippe Turner Tyson Yan Landingham Yaughan Whitley Winship Woo<i Worthy Wright Mr. Speaker

Ayes 26, nays 116.

By unanimous consent the Yerification of the roll call was dispensed with.

On the motion that the House recede from its
Amendment Ko. 3 to Senat(' Bill Ko. :2 the ayes were
26, nays 116, and the motion was lost.

On the motion that the House rece(le froni its ~.\menclment No. 4 to Senate Bill Ko. :2 the roll call was ordered and the Yote was as follows:

Those Yoting in the affinnatiYe Wl'l'e Messrs.:

Barrett Bird Brannen Camp of Campbell Carr Childs Clark Collins

Dixon of Jenkins Dykes E\ans of Serevcn Evans of Warren Greer GrovC'nstein Hillhouse Hines of Sumter

Houston Howard of Long Hyman Jenkins Johnson of Bacon .Tones of Floyd .Tones, A. D., of
~Ieriwether

T-c-E~-:>DAY, DECK\IBER 4TH, 1923.

183

King Langley Linder McCullough :\fayo Miles Moore Norman of Colquitt Owen Parrish

Peek Pickren Pitts Riley L:obcrts Robertson Rowe Russell Sapp Smith of Jefferson

Smith of Lamar Stanford Tippins Toole warren Way West Wimberly of Toombs Wimberly of Twiggs

Those voting in tht> negative Wt.'re Messrs.:

Anderson

Hatcher of Burke Penland

Arnold

I-Jateher of Museogee Perkins of

Atkinson of Camden Head

Habersham

Aubrey

Holden

Perkins of Muscogee

Bandy

Howard of Chatta- Perryman

Beck

hooehee

Peterson

Blease

Howard of Screven Phillips of Jasper

Braddy

J olmson of Forsyth . Phillips of Telfair

Branch

Jones of Cook

Pickering

Burt

Jones of Coweta

Pope

Bussey

.Tones, IV. R., of

Price

Carter Christopher Covington Culpepper

Meriwether .Tordan Kempton Knight

Curry

Latham

Daniel of Heard

Lyons

Davis of Floyd Davis of Thomas DeFoor Dixon of \Vilkinson Duncan Duvall

McClure McCrory ~Ie Michael
~fcMullan ~[ann ~leeks

Elders

~ilner

Ellis

Montgomery

Fleming of Columbia Mullis

Fleming of Hancock X a piL'r

Foy

Xew

Rp,ilk Shedd Shettlesworth Simpson Singletary Smith of Fulton Spenee Stanley Steele Stevens Stewart Stone Stovall Sutlive Sweat Whitworth \Villiams Wilson

Golden

X orman of Henry Wimberly of Laurens

Hamrick

Orr

Wingate

Harris

Pafford

Woodruff

18

JouRxAL oF THE HousE,

Those not voting were Messrs. :

Adair Adams of Franklin Adams of Towns
Atkinson of Chatham
Banister Bell Bennett Bleckley Boatwright Boswell Bowden Bozeman
Callaway Camp of Coweta Copeland Cox Cumming
Daniel of Troup DeLaPerriere DuBose

Ennis Eve Fletcher Fortson Fowler
Gillen Griffis Griner Guess
Haddock Harrell Harrison Hines of Decatur Holton Hulme Huxford
Kirkland
Lindsey Logan Loyd McDonald

McGarity Maddox Mansell Parker Parks Rountree Rutherford Smith of Bryan Strickland Swindle Tatum Trippe Turner Tyson Van Landingham Vaughan Whitley Winship Wood Worthy Wright Mr. Speaker

Ayes 52, nays 91.

The roll call was verified.

On the motion that the House recede from its Amendment No. 4 to Senate Bill No. 2 the ayes were
52, nays 91, and the motion was lost.

The motion that the House insist upon its Amend-
ments Numbers 2, 3, and 4 to Senate Bill No. 2 pre-
vailed.
Mr. Wilson of Walton arose and addressed the House on a point of personal privilege.
Mr. New of Laurens arose and addressed the
House on a point of personal privilege.

TUESDAY, DECEMBER 4TH, 1923.

185

The following message was received from His Excellency, the Governor, through his Clerk, Mr. Twitty:
Mr~ Speaker:
I am directed by His Excellency, the Governor, to delinr to the House a communication in writing to which he respectfully invites your attention.
The following communication from His Excell<>ncy, the Governor, was read:
To the General Assembly:
1. ScHOOL BooKs.
I respectfully call your attention to conditions which seem to require action at your hands. Article 2, Section 21 of the Georgia School Code provides that the School-Book Commission shall, prior to January 1st, 1924, adopt school books for a period of five years and provide for a contract for furnishing the books so specified.
Article 2, Section 32 provides that: ''The said School-Book Commission shall stipulate in the contract for the supplying of any book or books, as herein provided, that the contractor or contractors shall take up the school-books now in use in this State and receive the same in exchange for new books at a price not less than fifty per cent of the contract price.'' Pursuant to the terms of Section 21, the SchoolBook Commission has advertised for bids, opened the same and found that the bidders refuse to offer

l8G

JocRXAL oF THE HoL:~iE,

hooks under the terms of the hnv. They insist that the prmision of Section 3:2 requiring an exchange at a price not less than 50'1'C of the contract is prohibitiYe an(l that under prPsent conditions it is impossihle to furnish school books under such terms.
Faced with such conditions the School-Book Commission has no alternatiYe Pxcept to call upon the Legislature for direction in the premises and the Commission directs me to submit the matter to the General Assembly for its consideration.
I am adYised that the Superintendent of Schools Ballard has prepared a bill to meet the situation. I earnestly request vropn consideration of this bill and urge that the General ~lsst>mhl~- giYe direction to the School-Book ( 'ommission as requeste(l. I shall be particularly please(l if SUCh lPgislatiou shall also pnnide at least the foundation for a s~stem furnishing free school books.
2. TAX REFOR:\l
I desire to take this occasion to express my cordial appreciation, both 1wrsonall~ antl officially, of the highly creditable spirit manifeste(l hy members of the General ~\ssembly in approaching the solution of the difficult problems incident to a reformation of the fuwlamental tax laws of the State. You will permit me to remind you of the other items recommende(l b~- the Tax Commission-the Classified Property Tax, the Budget Commission, the State .Auditor and the Enforcement Machinery. All these I clPem essential to a \Yell-roun(le(l, scientific tax s~stem. Certainl~- these items haYe the uniYersal endorsement of the thoughtful business men of the State. They haYe been under consideration

Tt:E:"D.u, DEciDIBER 4TH, 1923.

187

by the members of the General Assembly for months and they could and should be enacted into law without further delay.
The Ellis bill to enact a statutory income tax also has my approYal. In Yiew of the fact that the principle iuvol vcd has already been debated at great length and approved b~ both branches, it should be placed on passage ,\ithin a minimum of time.

I again express appreciation of the fine spirit of the General Assembly. If continued for a few clays longer abiding relief to the people and constructive service to the State will be accomplished.

December 4, 192:1.

CLIFFORD \VALKER,
GoYernor.

Mr. Milner of Dodge moved that during the remainder of the extraordinary session, unless otherwise ordered by the House, the hour of convening every morning be 9 :00 o'clock and the motion prevailed.

Under orders of the day the following bill of the Senate was read the third tim<:> and placed lwforc the House for consideration:

By Mr. Pace of the 13th-
Senate Bill No. 9. A bill to create and establish the Department of Audits an<l Accounts and for other purposes.
By unanimous consent 300 copies of the bill were ordered printed for the use of the members of the House.

.JoeRXAL oF THE Hoe~m,
l\Ir. McMichael of Marion moYecl that the House do now adjourn until to-moJTO\\' morning at 10 :00 o'clock.
l\fr. \YimbPrl~- of Toombs moyed that the House do now adjourn; the motion prevailed, and Senate Bill 1\o. 9 "-ent o\-er as unfinished business.
The Speaker announced the House acljounwd until to-morrow morning at 9:00 o'clock.

\VEDXESDAY, DECE:iVIBER 5TH, 1923.

189

REPRESEXTATIVE HALL, ATLAXTA, GA.,
\VED~ESDAY, DECEMBER 5TH, 1923.
The House met pursuant to adjournment this day at 9 :00 o'clock A. M., was called to order by the Speaker, and opened with prayer by the Chaplain.
By unaimous consent the call of the roll was dispensed with.
Mr. Bell of Burke, Chairman of the Committee on Journals, reported that the Journal had been read and found correct.
By upaimous consent the reading of the Journal of yesterday's proceedings was dispensed with.
The Journal was confirmed.
"Cnder the order of unfinished business the following bill of the Senate was taken up for further consideration:
By Mr. Pace of the 13th-
Senate Bill No. ~). A bill to create and establish
the Department of Audits and Accounts, and for other purposes.
Mr. Stewart of Atkinson made the point of order that the above bill embraced subject matter not germane to the original call of His Excellency, the GoYernor, and was therefore not proper!~ before the House.

190

.Jm:RXAL OF THE Hot:sE,

The Speaker ma<le the following ruling on the aboYe point of order:
The point of or<ler has been made that Senate Bill No. 9 embraces subject matter not germane to the original call of his ~Jxcellency, the GoYernor, of the extraordinary session, and is therefore not properly before the House. The Chair oyenules the point of order, on the gronn<l that the point presents a question of Constitutional Law, which is addressed to the judgment aml discretion of the imlivi<lual members of this body, on their oaths to support and defend the Constitution. The Chair states that the original and amen<latory calls are in the .Journal of the House, and also the Senate Resolution purporting to construe the two calls aml that all of these matters are before the memhers, in voting upon the hill, now before the House. The individual members are the judges of the legality and constitutionality of their acts, and as to whetlwr or not the purposed legislation is germane.
In the opinion of the Chair, it would be an arbitrary exercise of power by the presiding officer of this body to "'ivithdra-\Y, on a point of order, from the consideration of the House, an~ propose<l legislation where any doubt or question existed as to whether or not it is germane, awl that that <loubt should he resolved in fayor of the proposed legislation.
The follo"ing 1Iinorit.' Report was read:
Mr. Speaker:
\Ve, the following members of General .Judiciary

wEDNESDAY, DEcEMBER 5TH, 1923.

191

No. 1 Committee, dissent from the report of the majority of said committee in recommending that Senate Bill No. 9, State Auditor bill, do pass.
We recommend that the same do not pass. Respectfully submitted, HAL B. WIMBERLY. G. Y. HARRELL. P. H. RowE.

Mr. Hatcher of Burke moved the previous question on the bill and all amendments.
Mr. Blease of Brooks moved that the bill and all amendments be tabled and the motion was lost.

The motion for the previous question prevailed and the main question was ordered.

The following amendments of the House were read and adopted :
Committee amends by adding to Section 3 a subparagraph to be known as Sub-paragraph (D), to read as follows: ''The chief examiner and assistant examiner shall also be paid their actual traveling expenses while actually engaged in the performance of their official duties, to be proven by their sworn itemized statement and approveu by the Governor.''

By Mr. Milner of Dodge-
Amend by striking from sub-sections (a) and (b) of Section 3 the words "three thousand," and substituting therefor the words ''twenty-four hundred dollars.''

1H2

JouRXAL oF THE HousE,

By Mr. Milner of Dodge-
Amend Section 2 by striking from the 4th line thereof the words "fh'e thousand <lollars," and substituting therefor the words ''four thousand dollars.''

rt'he committee offered an amendment providing for an appropriation of $13,000.00. On this amendment the Chair mad<:> the following ruling:

The Chair rules that Senate Bill Ko. 9, having originate<l in the Senate the provision of Article 3, . Section 7, Paragraph 10 of the Constitution, providing that all bills for raising revenue and appropriating money shall originate in the House of Representatives, can not and shouM not be circumvented by the adoption of an amendment appropriating money, and therefore rules out of onler the proposed amendment.

Mr. Holden of ClarkP nwved that the House reconsider its action in failing to adopt the amendment offered by himself alHl the motion prevailed.

()n the adoption of the anwndment by Mr. Holden of Clarke Mr. Rutherford of Monroe calle<l for the a~es and na~s and the call was sustained.

The roll call was ordered and the vote was as follows:

\YEDXESDAY, DECE~IBER 5TH, 1923.

193

Those voting in the affirmative were Messrs.:

Adair Atkinson of Camden Beck Blease Bowden Bozeman Brannen Burt Camp of Campbell Camp of Coweta Carter Christopher Collins Culpepper Curry DeFoor DeLaPerriere Duvall Elders Ellis Evans of Screven Evans of Warren Fleming of Columbia

Foy Golden Grovenstein Guess Harris Hatcher of Muscogee Holden Houston Howard of Long Howard of Screven Huxford Hyman Jenkins Johnson of Bacon Johnson of Forsyth Jordan
1
Langley McClure Maddox Mann Mansell Miles Norman of Henry

Pafford Parks Parrish Perkins of Muscogee Phillips of Jasper Phillips of Telfair Pickren Pitts Pope Riley Shettlesworth Simpson Singletary Smith of Lamar Stevens Stovall Tippins Toole Tyson Vaughan Whitley Whitworth Woodruff

Those voting in the negative were Messrs. :

Anderson Arnold Aubrey Bandy Banister Barrett Bennett Bird Boatwright Boswell Braddy Branch Bussey Callaway Childs Clark Copeland Covington

Cumming Daniel of Troup Davis of Floyd Davis of Thomas Duncan Eve Fleming of Hancock Fletcher Fowler Greer Haddock Hamrick Harrison Hillhouse Hines of Decatur Hines of Sumter Howard of Chatta-
hoochee

Hulme Jones of Cook Jones of Coweta Jones of Floyd King Knight Latham Loyd Lyons McCrory McCullough McGarity McMichael McMullan Meeks Milner Montgomery Moore

194

Jo-uRNAL OF THJ<.: HousE,

Mullis Napier New ~orman of Colquitt Owen Peek Penland Perkins of Haber-
sham Perryman Pickering Price

Reville Roberts Robertson Rowe Rutherford Sapp Shedd Spence Stanford Stanley Steele Stewart

Stone Sutlive Sweat Trippe Turner \Vanen Way West Williams Wilson Wimberly of Laurens Wimberly of Twiggs

Those not voting were Messrs. :

Adams of Franklin Adams of Towns Atkinson of Chatham Bell Bleckley Carr Cox Daniel of Heard Dixon of Jenkins Dixon of Wilkinson DuBose Dykes Ennis Fortson Gillen Griffis Griner

Harrell Hatcher of Burke Head Holton Jones, A. D., of
Meriwether Jones, W. R., of
Meriwether Kempton Kirkland Linder Lindsey Logan McDonald N.i:ayo Orr Parker

Peterson Rountree Russell Smith of Bryan Smith of Fulton Smith of Jefferson Strickland Swindle Tatum Van Landingham Wimberly of Toombs Wingate Winship Wood Worthy Wright Mr. Speaker

Ayes 69, nays 88.

By unanimous consc>nt the verification of the roll call was dispensed with.

On the adoption of the amendmc>nt by 1\fr. Holden of Clarke the ayes \vere 69, nays 88 and the amendment was lost.

"\VEDKE~DAY, DECEMBER 5TH, 1923.

195

The report of the committee, which was favorable to the passage of the bill as amended, was agreed to as amended.

On the passage of the bill Mr. McMichael of Marion called for the ayes and nays and the call was sustained.

The roll call was ordered and the vote was as follows:

Those voting m the affirmative were Messrs. :

Anderson Arnold Atkinson of Camden Aubrey Bandy Banister Barrett Beck Bird Boatwright Braddy Branch Burt Bussey Callaway Camp of Campbell Camp of Coweta Childs Christopher Copeland Covington Cumming Davis of Floyd Davis of Thomas DeFoor Duncan Duvall Elders

Ellis

Jones, W. R., of

Ennis

Meriwether

Fleming of Columbia Jordan

Fletcher

Kempton

Fowler

Knight

Greer

Latham

Guess

Loyd

Haddock

Lyons

Hamrick

McClure

Harrison

McCrory

Hatcher of Burke McCullough

Head

~fcGarity

Hillhouse

McMichael

Hines of Decatur

McMullan

Hines of Sumter

Maddox

Holden

Mann

Houston

Mansell

Howard of Chatta- Meeks

hoochee

Montgomery

Howard of Long

Mullis

Hyman

Napier

Jenkins

Norman of Colquitt

Johnson of Forsyth Parks

Jones of Cook

Peek

Jones of Coweta

Penland

Jones of Fl.:>yd

Perkins of Habersham

Jones, A. D., of

Perkins of Muscogee

Meriwether

Perryman

196

.JocR X AL oF THE HousE,

Phillips of Jasper Pickering Pitts Pope Price Reville Roberts Russell Sapp Shedd

Shettlesworth Simpson Singletary Smith of Jefferson Smith of Lamar Spence Stanford Steele Stevens Stone

Toole Trippe Turner Tyson \'aughan West Whitworth Wilson Wimberly of Twiggs \V oodruff

Those Yoting 111 the negatin were Messrs.:

Bennett Blease Bowden Bozeman Brannen Carter Clark Collins Curry Daniel of Troup DeLaPerriere Evans of Screven Evans of Warren Eve Foy Golden

Grovenstein

I'arrish

Harris

Phillips of Telfair

Hatcher of ~uscogee Pickren

Howard of Screven Robertson

Hulme

Howe

Huxford

Rutherford

Johnson of Bacon Stewart

King

Stovall

Langley

Sutlive

::\files

Sweat

:\Iilner

'l'ippins

2\foore

\\'arren

Xew

Way

Xonnan of Henry Whitley

Owen

Wimberly of Laurens

Pafford

Those not voting were Messrs. :

Adair

DuBose

Adams of Franklin Dykes

Adams of ToWllll

Fleming of Hancock

Atkinson of Chatham Fortson

Bell

Gillen

Bleckley

Griffis

Boswell

Griner

Carr

Harrell

Cox

Holton

Culpepper

Kirkland

Daniel of Heard

Linder

Dixon of Jenkins

Lindsey

Dixon of Wilkinson Logan

:\fcDonald :\fa yo Orr Parker Peterson Hiley Rountree Smith of Bryan Rmith of Fulton Stanley
Stri~klnnd
Swindle Tatum

\VEDXESIJAY, DECEMBER 5TH, 1923.

197

Van Landingham

Wingate

Williams

\Vinship

Wimberly of 'l'oombs \Vood

Ayes 111, nays 47.

Worthy Wright Mr. Speaker

By unanimous consent the yerification of the roll call was dispensed with.

On the passage of the bill as amended the ayes were 111, nays 47.

The bill having received the requisite constitutional majority \Vas passed as amended.
Mr. CoYington of Colquitt moved that the bill be immediately transmitted to the Senate and the motion prevailed.

The following message was received from the Senate through Mr. McClatchey, the Secretary thereof:

Mr. Speaker:
The Senate insists on its position on the following bill of the Senate, to wit:
Senate Bill No.7.

By Mr. Lankford-
A bill to provide for an income tax.
The Senate respectfully asks for a conference committee.
Mr. W. R. Jones of Meriwether moved that the House insist upon its position in regard to its

198

,JouRXAL OF THE HousE,

amendments to Senate Bill Ko. 2 and that the Speaker appoint three members of the House as a conferrnce committre on the part of the House.

The motion preYailed and the Speaker appointed as a conference committee on the part of the House on Senate Bill No. 2 the following members of the House:
Messrs. Ellis of Tift.
Harris of Jefferson.
Covington of Colquitt.

Mr. McCrory of Schley moved that the House do now adjourn and the motion preYailed.

Leave of absence was granted Messrs. Daniel of Heard and Linder of Jeff Davis.

The Speaker announced the House adjourned until this afternoon at 3 :00 o'clock.

AFTERXOOX SESSIOX'
3:00 o'cLOCK P. M.
The House met again at this hour and was called to order by the Speaker.
By unanimous consent the call of the roll was dispensed with.
The following message was received from the Senate through Mr. McClatchey, the Secretary thereof:

\VEDXE::ilJAY, DECEMBER 5TH, 1923.

199

Mr. Speaker: . The President appoints as a committee on the part
of the Senate the following as a Conference Committee on Senate Bill No. 2:
The Senator from the 23rd, Mr. Smith. The Senator from the 35th, Mr. Smith. The Senator from the 45th, Mr. Smith.
The following message was received from the Senate through Mr. McClatchey, the Secretary thereof:
Mr. Speaker: The Senate has concurred in the House Amend-
ments to the following bill of the Senate, to wit:
Senate Bill No. 9, kno"n as the bill to create the Department of Audits and Accounts.
The following report of the Conference Committee on Senate Bill No. 2 was submitted and read:

Mr. Speaker:

The Conference Committee on the part of the Sen-

ate and the House on the amendments of the House

to Senate Bill No. 2, known as the Lankford Bill,

begs leave to report that the committee has failed

to agree.

F. A. SMITH.
G. c. SMITH.

E. M. Sl>IITH.

On the part of the Senate.

RoBT. C. ELLIS.

W. A. CoviNGTON.

RoY V. HARRIS.

On the part of the House.

:WO

.JorR~AL OF THE Hor~E,

The following message was recei\'ed from the Senate through Mr. McClatclwy, the Secretary thereof:

Mr. Speaker:
The PrPsident has appointed a new Conference Committee on the part of the Senate, the following Senators to act with the Honse Committee on Senate Bill No. 2:
The Senator from the 11th, Mr. King.
The S<>nator from the 15th, Mr. Lankford.
The Senator from tlw 20th, Mr. Hodges.
The Speaker appointecl as a new Conference Committee No. 2 on the part of tlw House on Senate Bill No. 2 the follm,'ing members of the House:
Messrs. \Y. R. Jones of M0riwether.
Mann of Glynn.
Culpepp0r of Fayette.
rncler orders of tlw day the following bill of the House was read the third time all(l placed before the House for consideration:

By Mr. Holden of Clarke-
House Bill N"o. 48. A hill to amend the Constitu-
tion so as to exempt factories manufacturing cheese
from taxation until .Tanuary lst, 1935, ancl for other purposes.
Mr. Pope of \Valker moved the previous question; the motion prevailed, and the main question was ordered.

'VED::\ESDAY, DECEl\IBER 5TH, 1923.

201

The following amendment to the substitute by Messrs. Holden of Clarke and Stovall of Elbert was read and adopted :

B~ Messrs. Bussey of Crisp and McMichael of Marion-
~~mend by striking from the first line of the proposed new paragraph "2-A" the words "a resident of this State.''

The following substitute was read and adopted:

By Messrs. Holden of Clarke and Stovall of Elbert-

A" BILL
To be entitled an Act to amend Article Seven (7), Section Two (2), Paragraph Two (2), of the Constitution of this State by adding at the end of said paragraph another paragraph to be known as ''Paragraph Two-A,'' to wit: ''Paragraph Two-A. Any person, natural or artificial, a resident of this State, who may after January 1st, 1924, build, equip, establish or enlarge a plant for the manufacture or processing of cotton, wool, linen, silk, rubber, wood, metal, metallic or non-metallic mineral, or combination of the same; creamer~ or cheese plants; or for the production or development of electricity, may, as to such building or equipment or enlargement, be exempt from all county, incorporated town and city ad valorem taxes for a period of time not exceeding seven (7) years from the date of the beginning of the building or equipment or enlargement of such plant. The Legislature is herewith empowered to

202

.JouRXAL o.F THE Hoe::m,

make }H'O\'isions for the operation of the paragraph by appropriate legislation."
Section 1. Be it enacted by the General Assembly of Georgia, and it is hereby enacted by authority of same, That .Article SeYen (7), Section Two (2), Paragraph Two (:2) of the Constitution of the State of Georgia be, and the same is hereby amended by adding at the end of said paragraph another paragraph to be known as ''Paragraph Two-A,'' to wit: "Paragraph Two-A. Any person, natural or artificial, a resident of this State, who may after January 1st, 1924 build, equip, establish or enlarge a plant for the manufacture or processing of cotton, wool, linen, silk, rubber, wool, metal, metallic or non-metallic minerals or combination of same; creamery or cheese plants; or for the production or <leYelopment of electricity may, as to such buildings, e<1uipment or enlargenwnt, lH exempt from all count~ and incorporahtl tO\nl aml cit~ arl Yalorem taxes for a period of tinw not exceeding seYen (7) years, from the date of the beginning of the building or equipment or enlargement of such plants. The Legislature is hE>rewith empowered to make provisions for the o'peration of thi::; paragraph hy appropriate legislation.''
Sec. :2. Be it further enacted, That when this amell<lment shall be agrepd to by a Yote of twothirds of tlw members elected to E>ach of the two Houses of tlw General .\.s::;embly, and the same has been entered on their Journals with the ayes ancl n~1ys taken thereon, th0 GoYernor Hhall cause saicl amPmlment to be puhlishe<l in one newspaper in each Congressional District in this State for the period

\VEDXESJJAY, DECEMBER 5TH, 1923.

203

of two months next preceeding the time of holding the next general election.
Sec. 3. Be it further enacted, That the above proposed amendment shall be submitted for ratification or rejection to the electors of this State at the next general election to be held after publication, as proYided in Section 2 of this Act, in the several election districts of this State at which election every person shall be qualified to vote who is entitled to Yote for the members of the General Assembly. All persons voting at said election in favor of adopting th~ proposed amendment to the Constitution shall have written or printed on their ballots the words, "],or amendment of Constitution to encourage manufacturing and industrial enterprises in Georgia.'' And all persons opposed to the adoption of said amendment shall haYe written or printed on their ballot the words, ''Against amendment of Constitution to encourage manufacturing and industrial enterprises in Georgia.''
Sec. 4. Be it further enacted, That the Governor be, and he is hereby authorized and directed to provide for the submission of the amendment proposed in this Act to a vote of the people as required by the Constitution of this State in Article 13, Section 1, Paragraph 1. And if ratified the Governor shall, when he ascertains such ratification from the Secretary of State, to whom the return shall be referred in the manner as in cases of election for members of the General Assembly, to count and ascertain the results, issue his proclamation for one insertion in one of the daily papers of this State, announcing such result and declaring the amendment ratified.

204

.JouRXAL OF THE HousE,

Sec. 5. Be it further enacted, That all laws mHl parts of laws in conflict with this Act be, and the same are, hereby repealed.

The rt>port of the committee, which was fayorahle to the passage of the bill by substitute, was agreed to b~, substitute as amended.

The bill being an amendmeut to the Constitution the roll call was ordered and the Yote was as follows :

Those Yoting m the affirmatiYe were Messrs.:

Adair Anderson Arnold Aubrey Bandy Banister Barrett Bird Blease Boswell Bowden Bozeman Braddy Branch Burt Bussey Camp of Campbell Carr Childs Christopher Clark Covington Cumming Curry DeLaPerriere Dixon of Jenkins Dixon of Wilkinson

Duncan

Hulme

Duvall

Jenkins

Dykes

Johnson of Bacon

Elders

Johnson of Forsyth

Ellis

Jones of Cook

Ennis

Jones of Floyd

}~,-e

.Tones, A. D., of

Fleming of Columbia Meriwether

Fleming of Hancock Jones, Vv. R., of

}'letcher

Meriwether

Golden

Jordan

Greer

Kempton

Griner

King

GroYenstein

Knight

Guess

Latham

Harris

Lyons

Harrison

McClure

Hatcher of Burke McCrory

Hatcher of Museogee McCullough

Head

McMichael

Hillhouse

McMullan

Hines of Decatur Maddox

Hines of Sumter

Mann

Holden

Mansell

Howard of Chatta- Mayo

hoochee

Meeks

Howard of Screven Miles

\YEDC\E~DAY, DECE::\IBER 5TH, 1923.

205

Montgomery Moore Mullis Napier Norman of Colquitt Norman of Henry Owen Pafford Parrish Peek Penland Perkins of Haber-
sham Perkins of Muscogee Perryman Phillips of Jasper Phillips of Telfair Pickering

Pickren Pitts Pope Price Reville Riley Roberts Robertson Rowe Russell Sapp Shedd Shettlesworth Simpson Singletary Smith of Jefferson Smith of Lamar Stanley

Steele Stevens Stone Stovall Sutlive Tippins Toole Trippe Turner Tyson warren West Whitworth Wilson Wimberly of Toombs Wimberly of Twiggs Wood Woodruff

Those voting in the negative were Messrs.:

Beck Copeland Daniel of Troup Davis of Floyd Davis of Thomas DeFoor Evans of Warren Fowler

}'oy Haddock Hamrick Howard of Long Huxford Hyman Jones of Coweta Langley

New Rutherford Spence Stanford Stewart Way Wimberly of Laurens

Those not voting were Messrs. :

Adams of Franklin Cox

Adams of Towns Culpepper

Atkinson of Camden Daniel of Heard

Atkinson of Chatham DuBose

Bell

Evans of Screven

Bennett

Fortson

Blackley

Gillen

Boatwright

Griffis

Brannen

Harrell

Callaway

Holton

Camp of Coweta

Houston

Carter

Kirkland

Collins

Linder

Lindsey Logan Loyd McDonald McGarity Milner Orr Parker Parks Peterson Rountree Smith of Bryan Smith of Fulton

206

JoFH:'\AL OF THE HoFsE,

Strickland Sweat Swindle Tatum Van Landingham

Vaughan Whitley Williams Wingate

Ayes 131, nays 23.

Winship Worthy Wright Mr. Speaker

The roll call was -verified.

On the passage of the bill by substitute as amended the ayes were 131, nays 23.

The bill having failed to receive the requisite constitutional majority was lost.

Mr. McMichael of Marion gan notice that at the proper time he would moYe that the House reconsider its action in failing to pass House Bill No. 48.

Mr. Stewart of Atkinson macle the point of order that this bill had been reconsidered once and therefore could not be brought up for reconsideration.

The point of order was oYerruled by the Speaker.

Mr. Knight of Berrien moved that the Speaker appoint a new member on the conference committee on Senate Bill Ko. 2 to act in the absence of Mr. Culpepper of Fayette and the motion prevailed.

The Speaker appointed Mr. Aubrey of Bartow to act on the Conference Committee No. 2 on Senate Bill No.2.
Mr. Stewart of Atkinson moved that the House do now adjourn and the motion prevailed.

The Speaker announced the House adjourned until to-morrow morning at 9 :00 o'clock.

THL'RSDAY, DECEMBER 6TH, 1923.

207

REPRESENTATIVE HALL, ATLANTA, GA.,
THURSDAY, DECEMBER 6TH, 1923.
The House met pursuant to adjournment this day at 9 :00 o'clock A. M., was called to order by the Speaker, and opened with prayer by the Chaplain.
By unanimous consent the call of the roll was dispensed with.
Mr. Bell of Burke, Chairman of the Committee on Journals, reported that the .Journal had been rea(l and found correct.
By unanimous consent the reading of the Journal of yesterday's proceedings was dispensed with.
The Journal was confirmed.
By unanimous consent the following was established as the order of business during the first part of the thirt~ minutes period of unanimous consents:
1. Introduction of New Matter under the Rules.
2. Reports of Standing Committees.
3. Reading of House bills and resolutions, favorably reported, the second time.
4. First reading of Senate bills and resolutions.
By unanimous consent the following resolutions of the House were introduced, read the first time, and referred to the committees:

:208

JoGR.XAL o.F THE HousE,

By Messrs. Perkins of Habersham, Stewart of Atkinson and others-
House Resolution No. 28. A resolution that the State Librarian supply the ( >nlinary of Habersham County with copies of tlw Georgia and Court of Appeals Reports.
Referre<l to Committee on Public Library.
By Mr. ,Jones of FloydHouse Resolution Xo. 29. ~\ resolution that
House Resolution No. 2:2 be made a special and continuing order.
Referred tn Committee on Rules.
Mr. ~~nnis of Baldwin County, Chairman of the Committee ou \Va~'s an<l Means, submitted the following report :
Jlr. Speaker: Your Committee on \Vays and Means have had
under consideration the following resolution of the House and haye instructed me as Chairman to report the same back to the House with the recommendation that the same do not pass:
House Rc>solution No. 22.
Respectfully submitted, Exx1s of Baldwin, Chairman.
Upon the request of the author House Resolution No. 22 was placed upon the Calendar for the pur-
pose of disagreeing to the report of the committee,
which was unfavorable to the passage of the resolution.

THURSDAY, DECEl\IBER 6TH, 1923.

209

Mr. Milner of Dodge, Vice-Chairman of the Committee on Rules, submitted the following report:

Mr. Speaker:
Your Committee on Rules ha\-ing had under consideration the preparation of a Calendar, recommend that the following Calendar be fixed, to be taken up immediately after the special orders heretofore set:

By Mr. Beauchamp of the :22ncl-
Senate Resolution No. 4. To investigate the establishment of a system of supplying free text books.

By Mr. McCrory of Schley-
House Bill No. 44. A bill to be entitled an Act to create a State Text Book Commission.
Respectfully submitted, MILKER of Dodge, Vice-Chairman.
The report of the Committee on Rules was adopted and the order of business contained therein established.
Mr. Stovall of Elbert moved that the House reconsider its action in failing to pass House Bill No. 48; the motion prevailed, awl House Bill No. 48 went to the heel of the Calendar.
lJnder orders of the clay the following bill of the House was read the third time and placed before the House for consideration:

210

JouRXAL OF THE HousE,

B~, Messrs. Ellis of Tift, Covington of Colquitt and others-
House Bill No. 52. A bill to levy a tax upon incomes for State purpost>s and for other purposes.
Mr. Hatcher of Muscogee moved that the bill and all amendments be tabled.

On this motion Mr. wood of Fulton called for the ayes and nays and the call was sustained.

The roll call was ordered and the vote was as follows:

Those ,oting in the affirmatin' were Messrs.:

Adams of Franklin ];'leming of Hancock Pickren

Atkinson of Camden Grovenstein

Pitts

Bandy

Hamrick

Riley

Bird

Hatcher of Museogec Roberts

Boswell

Hyman

Rowe

Bowden

Jones of Coweta

Rutherford

Bozeman

Jones of Floyd

Sapp

Burt

.Tones, A. D., of

Smith of Fulton

Callaway

Meriwether

Smith of Jefferson

Clark

King

Stewart

Collins

Langley

Sutlive

Copeland

McCullough

Sweat

Cumming

Maddox

Tippins

Curry

Moore

Trippe

Daniel of Heard

New

Warren

DeLaPerriere

Peek

Way

Ennis

Peterson

Whitley

Evans of Warren Phillips of Telfair Wimberly of

Eve

Pickering

Laurens

Those voting in the negative were Messrs.:

Adair Anderson Arnold Banister

Beck Bennett Blease Braddy

Brannen Camp of Campbell Camp of Coweta Carr

THURSDAY, DECEMBER 6TH, 1923.

211

Childs Christopher Covington Cox Culpepper

Howard of Chatta hoochee
Howard of Long Howard of Screven Hulme

Davis of Floyd

Jenkins

Davis of Thomas

Johnson of Bacon

DeFoor

Johnson of Forsyth

Dixon of Wilkinson Jones of Cook

DuBose

Jordan

Duncan

Kirkland

Duvall

Knight

Dykes Elders Ellis

Latham Loyd Lyons

Evans of Screven

McClure

Fleming of Columbia McCrory

Fletcher Fortson Foy
Golden Greer Guess
Haddock Harris Hatcher of Burke Head Hillhouse Hines of Decatur Hines of Sumter Holden Holton Houston

McDonald
McGarity McMichael McMullan Mansell Mayo Meeks Miles Milner Montgomery Napier Norman of Colquitt Norman of Henry Orr Owen Pafford

Parrish Penland Perkins of Haber-
sham Phillips of Jasper Pope Price Reville Robertson Rountree Shedd Shettlesworth Simpson Singletary Spence Stanford Stanley Steele Stevens Stone Stovall Toole Turner Tyson Van Landingham Vaughan West Whitworth Williams Wilson Wimberly of Twiggs Wingate Wood Worthy

Those not voting were Messrs. :

Adams of Towns Bussey

Atkinson of Chatham Carter

Aubrey

Daniel of Troup

Barrett

Dixon of Jenkins

Bell

Fowler

Bleckley

Gillen

Boatwright

Griffis

Branch

Griner

Harrell Harrison Huxford Jones, W. R., of
Meriwether Kempton Linder Lindsey

:212

.JorRXAL oF THE HoL"~E,

Logan

Perryman

Mann

Russell

Mullis

Smith of Bryan

Parker

Smith of Lamar

Parks

Strickland

Perkins of Muscogee Swindle

Ayes 55, nays 110.

Tatum Wimberly of Toombs Winship Woodruff Wright Mr. Speaker

The roll call was nrified.
On the motion to table tlw bill and all amendments the ayes were 55, nays 110 and the motion was lost.
:Mr. D~'kes of Dool~, monel that the House do now adjourn; the motion prenliled, aiHl House Bill N"o. 52 went over as nnfinislH<l business.
Leave of absence \Yas g-ranted Mr. Branch of Turner.
The Speaker announce<l the House adjourned until this afternoon at ~ :00 o'clock.

AFTERXOON SESSION, 3:00 0 'CLOCK P. M.

The House met again at this hour and was called to onler hy the Rpeaker.
Mr. "Wimberly of Laurens moved that the call of the roll be dispensed \\'ith an<l the motion prevailed.
By unanimous consent 300 copies of the substitute to House Bill No. 44 were ordered printed for the use of the nwmbers of the House.
The follmYing report of Conference Committee No. 2 on Senate Bill No. :2 was submitted and read:

THURSDAY, DECEMBER 6TH, 1923.

213

Mr. Speaker:
The Committee in Conference No. ~ on the part of the House on disagreement as to Amendments to Senate Bill No. 2, known as the Lankford Income
Tax Bill, beg leave to submit the following report:
\Ve have failed to agree and ask that we be dis-
charged and further ask for the appointment of new Conference Committee.
W. R. JoNES of Meriwether. MANN of Glynn. AuBREY of Bartow.

The Speaker appointed as a new Conference Committee No. 3 on the part of the House on Senate Bill No. 2 the following members of the House:
Messrs. Culpepper of Fayette. Fleming of Hancock. Burt of Dougherty.

The following message was received from the Senate through Mr. McClatchey, the Secretary thereof:

Mr. Speaker: The President has appointed as a new Conference
Committee on the part of the Senate the following Senators to act with the House Committee on Senate Bill No. 2:
The Senator from the 3rd, Mr. Parker.
The Senator from the 5th, Mr. Morgan.
The Senator from the 28th, Mr. Duke.

214

JouRNAL OF THE HousE,

Under the order of unfinished business the following bill of the House was taken up for further consideration:

By Messrs. Ellis of Tift, Covington of Colquitt, and others-
House Bill No. 52. A bill to levy a tax upon incomes for State purposes and for other purposes.
Mr. Hyman of Washington move<l the previous question.
Mr. Milner of Dodge moved that the House do now adjourn and the motion was lost.
The motion for the previous question prevailed. and the main question was ordered.
The follo\ving Minority Report was read:
We, the undersigned members of the Committee on Amendments to the Constitution heg leave to submit the following minority report on House Bill No. 52: That the same do not pass.
S. B. HATCHER, JR., of Muscogec. S. P. NEw of Laurens. \V. G. SuTLIVE of Chathnm.
The following amendments of the House were read and adopted :

By Mr. McMichael of Marion-
Amend Article 8, Section 800, page 24 of the printed bill by striking out the words ''in each of which a branch office of the Comptroller-General may be established.''

THURSDAY, DECEMBER 6TH, 1923.

215

By Mr. Ellis of TiftAmeilcl by striking all of Section 800 of said bill.

By Mr. Shedu of Wayne-
Amend Article 1, Section 2 by striking from said Section all of line 16 except the first word in said line.

By Mr. Ellis of Tift-
_Amend House Bill No. 52 by striking all of Paragraph 5 of Section 600.

By Mr. Ellis of Tift-
Amend by adding at the end of Paragraph 1, Section 802, the following words: ''But the number of such deputies shall not exceed six in number."

By Mr. Ellis of Tift-
Amend Section 301, line 28, by inserting between the word "provisions" and the word "of" in said line the following words: ''of this Act from the amount of the tax paid under the provisions.''

By Mr. Ellis of Tift-
.\mend by striking lines 7, 8, ~l, 10, 11, 12, 1:~, 14 and 15 of Section 200, Article 2 and substituting in lieu thereof the following:
''On the excess over the amount legally exempted up to one thousand dollars, two per cent.
On the excess above one thousand dollars and up to two thousand dollars, two and one-half per cent.

216

.JorRx AL OF THE Ho"LsE,

On the excess aboYc h\o thousand dollars and up
to three thousand dollars, three per cent.

On the excoss aboYe three thousand dollars and up to four thousalHl dollars, threP and one-half per cent.

On the excess above foul' thousand clollars and up to five thousand dollars, four per cent.

On the excess al><we five thousand dollars, five per cent."

By Mr. Ellis of Tift-
Amend by adding at the end of Section 915, Article 9, the following words:
''The coui1ty authorities of the several counties of this State are hereby authorized to levy for county purposes not exceeding two and one-half mills on the dollar and anything contained in Section 508 of the Code of 1910 inconsistent with the provisions of this Act is hereby repealed.''

By Mr. Ellis of Tift-
Amend the captio11 of said bill by inserting before the words ''and for other purposes'' the following words:
"To allow county authorities to levy for county purposes a tax not to exceed two and one-half mills on the dollar.''

THeR@.n, DECEl\IBEH 6TH, 19:23.

217

By Mr. Toole of Decatur-
~\men<1 Section 306 by adding after Paragraph 11, the following to be known as Paragraph 12:
''In the case where a tax payer shows by return a net loss in any year, such loss may be deducted from the net income of the year following and if such loss is not covered b~T such net income the remainder may be deducted from the next year's net income. Provided, That in no case shall the net loss of any mw year be <1educte<l under this provtsion for a period longer than two years.''

The report of the committee, which was favorable to the passage of the hill as amended, was agreed to as amended.

On the passage of the bill as amended Mr. Covington of Colquitt called for the ayes and nays and the call was sustained.

The roll call was ordered and the vote was as follows:

Those voting m the affirmati,e were Messrs.:

Adair Anderson Beck Bennett Blease Braddy Brannen Camp of Campbell Camp of Coweta Christopher Covington Cox

Daniel of Heard Davis of Floyd Duncan Duvall Dykes Elders Ellis Ennis Fleming of Columbia Fletcher Gillen Greer

Griner Haddock Harris Hatcher of Burke Head Hillhouse Hines of Decatur Holden Holton Howard of Chatta-
hoochee Howard of Screven

218

J ouR~AL OF THE HousE,

Johnson of Bacon J olmson of Forsyth Jones of Cook Jones, W. R., of
Meriwether Jordan Knight Latham Loyd Lyons McCrory McGarity McMichael McMullan Mann Mayo Milner

Mullis Norman of Colquitt Pafford Parrish Penland Perkins of
Habersham Perryman Phillips of Jasper Pickering Price Reville Robertson Shedd Singletary Spence Stanford

Stanley Steele Stevl'ns Ston"l Tatum Toole Turner Tyson Van Landingham Vaughan West Wilson Wimberly of Toombs Wimberly of Twiggs Wingate Wood Worthy

Those voting in the negative were Messrs.:

Arnold Bandy Banister Bird Boatwright Boswell Bowden Bozeman Burt Callaway Carr Childs Clark Collins Copeland Cumming Curry Daniel of Troup Davis of Thomas DeLaPerriere Dixon of Wilkinson Evans .of Warren Eve Fleming of Hancock Fortson Fowler

Foy Golden Grovenstein Guess Hamrick Harrison Hatcher of Muscogee Hines of Sumter Howard of Long Hulme Huxford Hyman Jenkins Jones of Coweta Kempton King Kirkland Langley McClure McDonald Maddox Miles Montgomery Moore Napier New

Orr Peek Perkins of Muscogee Phillips of Telfair Pickren Pitts Pope Riley Roberts Rountree Rowe Rutherford Sapp Simpson Smith of Fulton Smith of Jefferson Stewart Stovall Strickland Sutlive Sweat Tippins Trippe Warren Way Williams

THUR~DA Y, DECEMBER 6TH, 1923.

219

Those not voting were Messrs. :

Adams of Franklin Adams of Towns Atkinson of Camden Atkinson of Chatham Aubrey Barrett Bell Bleckley Branch Bussey Carter Culpepper DeFoor Dixon of Jenkins DuBose

Evans of Screven Griffis. Harrell Houston Jones of Floyd Jones, A. D., of
Meriwether Linder Lindsey Logan McCullough Mansell Meeks Norman of Henry Owen

Parker Parks Peterson Russell Shettlesworth Smith of Bryan Smith of Lamar Swindle Whitley Whitworth \Vimberly of Laurens Winship Woodruff Wright Mr. Speaker

Ayes 85, nays 77.

By unanimous consent the verification of the roll call was dispensed with.
On the passage of the bill as amended the ayes were 85, nays 77.
The bill having failed to receive the requisite constitutional majority, was lost.
Mr. Ellis of Tift gave notice that at the proper time he would move that the House reconsider its action in failing to pass House Bill No. 52.
Mr. Milnerof Dodge moved that the House do now adjourn until tomorrow morning at 10 :00 o'clock.
Mr. Covington of Colquitt moved that the House do now adjourn an<l the motion prevailed.
The Speaker announced the House adjourned until to-morrow morning at 9 :00 o'clock.

220

JorRXAL OF THE HoesE,

REPRESEXTATI\'E HALL, ATLAXTA, GA.,

FRIDAY, DECEMBER 7TH, 1923.

The House met pursuant to adjournment this da~ at 9 :00 o'clock A . .M., was called to order by the Speaker, and opened with pra~cr by tlw Chaplain.

The roll was called and the following members answered to their names:

Adair Adams of Franklin Adams of Towns Anderson Arnold Atkinson of Camden Atkinson of Chatham Aubrey Bandy Banister Barrett Beck Bell Bennett Bird Blease Bleckley Boatwright Boswell Bowden Bozeman Braddy Branch Brannen Burt Bussey Callaway Camp of Campbell Camp of Coweta Carr Carter

Childs Christopher Clark Collins Copeland Covington Cox Culpepper Cumming Curry Daniel of Heard Daniel of Troup Davis of Floyd Davis of Thomas DeFoor De LaFerriere Dixon of Jenkins Dixon of Wilkinson DuBose Duncan Dmall Dykes Elders Ellis Ennis Evans of Screven Evans of warren
EYe Fleming of Columbia Fleming of Hancock Fletcher

Fortson Fowler Foy Gillen Golden Greer Griffis Griner Grovenstein Guess Haddock Hamrick II arrell Harris Harrison Hatcher of Burke Hatcher of Muscogee Head Hillhouse Hines of Deeatur Hines of Sumter Holden Holton Houston Howard of Chatta-
hoochee Howard of Long Howard of Screven Hulme Huxford Hyman

FRIDAY, DECEMBER 7TH, 1923.

221

Jenkins Johnson of Bacon Johnson of Forsyth Jones of Cook Jones of Coweta Jones of Floyd Jones, A. D., of
Meriwether Jones, W. R., of
Meriwether Jordan Kempton King Kirkland Knight Latham Langley Linder Lindsey Logan Loyd Lyons McClure McCrory McCullough McDonald McGarity McMichael McMullan Maddox Mann Mansell Mayo Meeks Miles Milner Montgomery Moore Mullis

Napier

Smith of Jefferson

New

Smith of Lamar

Norman of Colquitt Spence

Norman of Henry Stanford

Orr

Stanley

Owen

Steele

Pafford

Stevens

Parker

Stewart

Parks

Stona

Parrish

Stovall

Peek

Strickland

Penland

Sutlive

Perkins of

Sweat

Habersham

Swindle

Perkins of Museogee Tatum

Perryman

Tippins

Peterson

Toole

Phillips of Jasper Trippe

Phillips of Telfair Turner

Pickering

Tyson

Pickren

Van Landingham

Pitts

Val}ghan

Pope

Warren

Price

Way

Reville

West

Riley

Whitley

Roberts

Whitworth

Robertson

Williams

Rountree

Wilson

Rowe

Wimberly of Laurens

Russell

Wimberly of Toombs

Rutherford

Wimberly of Twiggs

Sapp

Wingate

Shedd

Winship

Shettlesworth

Wood

Simpson

Woodruff

Singletary

Worthy

Smith of Bryan

Wright

Smith of Fulton

Mr. Speaker

Mr. Bell of Burke, Chairman of the Committee on Journals, reported that the Journal had been read and found correct.

222

.JouRKAL OF THE HousE,

Mr. Stanford of Lowndes moved that the reading of the Journal of yesterday's proceedings be dispensed with and the motion prevailed.
The Journal was confirmed.
By unanimous consent the follo-..ving was established as the order of business during the first part of the thirty minutes period of unanimous consents:
1. Introduction of New Matter under the Rules.
2. Reports of Standing Committees.
:1. Reading of House bills and resolutions, favorably reported, the second time.
4. First reading of Senate bills and resolutions.
5. Passage of general resolutions having a local application.
The following resolution of the House was read and adopted :

By Mr. Simpson of Lee-
WhPreas, our esteemed friend and colleague, A. S. Bussey ha...-ing bet>n suddenl~, stricken on yesterday, and
Wherpas, it is hardly probable, since it became necessary to un<lergo an operation, that he will be permitted to return to the Houst> during this session;
Therefore be it resolved, That this body extend its sympathy and goo<l wishes for his welfare and speedy recovery.

FRIDAY, DECEMBER 7TH, 1923.

223

Mr. Fleming of Hancock County, Chairman of the Committee on Public Library submitted the following report:

Mr. Speaker:
Your Committee on Public Library have had under consideration the following resolution of the House and han instructed me as Chairman to report the same back to the House with the recommendation that the same do pass:
House Resolution No. 28. Tnos. F. :B-,LEMING,
Chairman.
The following resolution of the House, favorably reported by the committee, was read the second time and placed upon its passage:

By Messrs. Perkins of Habersham, Stewart of Atkinson and others-
House Resolution No. 28. A resolution that the State Librarian be instructed to supply the Ordinary of Habersham County with copies of Georgia and Court of Appeals Reports.
The report of the committee, which was fayorable to the passage of the resolution, was agreed to.
On the passage of the resolution the ayes were 108, nays 0.
The resolution haYing received the requisite constitutional majority, was passed.

Jo"LRXAL oF THE HoesE,

By unanimous consent th( resolution was onlered immediate!~ transmitted to tlw Senate.
Mr. Ellis of Tift moved that the House reconsider its action in failing to pass House Bill No. 52.
Mr. ~Wimberly of Laurens mo,ed the previous question; the motion prevail<>d, mHl the main question was ordered.

On the motion to reconsider Mr. Hatcher of Muscogee called for the ayes and nays and the call was sustained.

The roll call was ordered arHl tlw vote was as follows:

Those voting m the affirmative were Messrs.:

Ad~ir
Anderson Aubrey Banister Beck Bell Bennett Blease Braddy Brannen Callaway Camp of Coweta Carr Childs Christopher CoYington Cox Cumming Daniel of Heard DeFoor Duncan Duvall

Elders Ellis Ennis EYans of St'reven Fleming of Columbia Fletcher Foy Gillen Golden Greer Griner Grovenstein Haddock Hamrick Harris Hatcher of Burke Hillhouse Hines of Decatur Hines of Sumter Holden Holton Houston

Howard of Chattahooehee
Howard of Long Howard of SereYen Huxford .Jenkins Johnson of Bacon .Johnson of Forsyth Jones of Cook .Jones, \V. R., of
Meriwether .Jordan Kirklaml Knight Latham Logan Loyd Lyons 11cClure ::\fcCrory ::\feGarity ).feMichael

FRIDAY, DECE::\lBER 7TH, 19:23.

225

McMullan Maddox Mann Mansell Mayo Meeks Milner Montgomery Moore Mullis . :1 pit1 1 .Norman of Colquitt .Norman of Henry Pafford Parrish Penland Perkins of
Habersham

Pe1kins of Muscogee Stovall

Perryman

Strickland

Pickren

Tatum

Pope

Toole

Price

Trippe

Reville

Turner

Russell

Tyson

Rutherford

Vaughan

:Shedd

West

:Simpson

Whitworth

Ringletary

Williams

Smith of Lamar

Wilson

Spence

Wimberly of Laurens

Stanley

Wimberly of Twiggs

Steele

Wingate

Stevens

Wood

:Stone

Worthy

Those voting m the negative were Messrs.:

Adams of Franklin Evans of Warren Phillips of Telfair

Arnold

Eve

Pitts

Atkinson of Camden Hatcher of Muscogee Riley

Bandy

Hulme

Roberts

Bird

Hyman

Robertson

Boswell Bowden

Jones of Coweta
.rones of Floyd

Rowe Shettlesworth

Bozeman

Jones, A. D., of

Smith of Fulton

Camp of Campbell

Meriwether

Smith of Jefferson

Clark

King

Stanford

Copeland

Langley

:Stewart

Curry

Lindsey

Rutlive

Daniel of Troup

McDonal<l

Sweat

Davis of Thomas

Xew

Tippins

DeLaPerriere

Owen

Warren

Dixon of Wilkinson Peek

Way

DuBose

Peterson

Whitley

Those not Yoting were Messrs. :

Adams of Towns. Branch

Atkinson of Chatham Burt

Barrett

Bussey

Bleckley

Carter

Boatwright

Collins

Culpepper Davis of Floyd Dixon of Jenkins Dykes ]<'leming of Hancock

JouRXAL OF THE HousE,

Fortson Fowler Griffis Guess Harrell l,:Iarrison Head Kempton Linder

McCullough Miles Orr Parker Parks Phillips of J nsper Piekering Hountree Sapp

Smith of Bryan Swindle Van Landingham Wimberly of Toombs \Vinship \Yoodruff Wright Mr. Speaker

,.\yes 115, nays 50.

By unanimous consent the \'erification of the roll call was dispensed \Yith.

On the motion that the House reconsider its action in failing to pass House Bill No. 52 the ayes were 115, nays 50.

The motion preYailecl and HoUSl' Bill X o. 2 went to the heel of the Calendar.

Tlw following resolution was read:

By Mr. New of Laurens-
House Resolution No. 31. A resolution that the House adjourn sine die on Dec<>mb<>r 8th, 192:1, at 6 :00 o'clock P. M.
Mr. McCrory of Schley mm,cd that the resolution be tabled and the motion prevailed.
Under orders of the day the following bill of the House was reacl the third tinw and placed before the House for consideration:

FRIDAY, DECK\IBER 7TH, 1923.

227

By Mr. \V. R. Jones of Meriwether-
Honse Bill No. 26. A bill to ameml the Constitution so as to authorize the levy of a classification tax, and for other purposes.
Mr. Harris of Jefferson moved that the hill be tabled and the motion prevailed.

The following message was received from the Senate through Mr. McClatchey, the Secretary thereof:

Mr. Speaker:
The Senate has passed by the requisite constitutional majority the following bill of the House, to wit:
By Mr. l!Jnnis of Baldwin-
House Bill No. 47 as amended. A bill to create a Department of Revenue, and for other purposes.
Mr. Bowden of McDuffie arose and addressed the House on a point of personal privilege.
The following bill of the House was taken up for the purpose of considering Senate amendments thereto:

By Mr. Ennis of Baldwin-
House Bill No. 47. A bill to create a Department of Revenue.
Mr. Ennis of Baldwin moved that the House disagree with the Senate amendments to House Bill No. 47 and the motion prevailed.

228

JouRXAL o:F THE HousE,

The following message was received from the ~en ate through Mr. McClatchey, the ~ecretary thereof:

Mr. Speaker:
The Senate has passed by the requisite constitutional majority the following resolution of the House, to wit :
House Resolution Ko. :28. ~.\ resolution to require tlw State Librarian to furnish certain books to thl' ( )nlinar~ of Habersham County.
l 'nder orders of the da~ the following resolution of the ~enate was read the third time and placed before the House for consideration:
B~ Mr. Beauchamp of the 22nll-
Senate Resolution Ko. -t .\. rt>solution to create
a eommission to inYestigate tlw estahlishment of a
system for suppl~iug fne tl'.'d hooks to tlw children
of Georgia, an1l for otlwr lllii'J!OSt'S.
Mr. Bowden of MeDuffie lllO\"Pll that 300 copies of all substitutes and mnendnwnts to the resolution he }JrintPil for thl; use of tlw members of the House.
Tlw ('hair o\elTule(l the motion, stating that the smne \\as not in onler, citing Rule Ko. 33, \Yhich prescrilws the motions that may be made while tlw House has any bill or other matter uwler considNatiou.
Mr. Mihwr of Dodge moYecl that the House do no\\ adjourn until }.fowla~ morning at 10:00 o'clock.
Mr. Huxfonl of Clinch moved that the House do um\ ~Hljourn.

~'RID.-\.\' DECEMBER 7TH, 19:23.

229

By unanimous consent the follmYing l'C}JOrt of Conference Committee No. 3 on Senate Bill No. 2 was submitted and read:

Jfr. Spmker:
Tlw Conference Committee No. 3 on Senate Bill No. 2 known as the Lankfonl Income Tax Bill beg leaYe to submit the follo"ing report and recommend its adoption.
1st. That the Senate accepts House ),mendment No. 2 to said Senate bill being the anwnrlment striking the word "net" from said hill.
2nd. That the Senate concurs in House Amendment No. 3 to said Senate bill, being the anwndment which strikes the allowance of credits of State ad valorem taxes on income taxes.
3rd. That the House recedf's from its amendment No. 4, being the amendment which strikes exemptions.
4th. That said Senate Bill 1\o. 2 be amended by striking the words "three mills" whereYer the same occur in said bill and inserting in lieu thereof the words ''two ~:1ills. ''
R espectfull~ submitte<1, DrKE of the 28th District, MoRGAX of tlw 5th District, PARKER of the 3rt1 District, On the part of the Senate. CuLPEPPER of Fayette, THos. F. FLEMING of Hancock, BuRT of Dougherty, On the part of the House.

.JorRXAL OF THE Hou~E,
The motion that the House do now adjourn was lost.
Mr. Beck of Carroll moved the previous question on the motion that the House adjourn until Monday morning-; the motion prevailed, and the main question was ordered.
The motion that the House do no\Y adjourn until Monday morning at 10:00 o'clock prevailed and Senate Resolution Ko. 4 went over as unfinished business.
Leave of absence was g-ranted Messrs. Cummingof Richmond, Perryman of Talbot, Riley of Sumter, and Bussey of Crisp.
The Speaker announced the House adjourned until Monday morning at 10:00 o'clock.

Moxn.n, DECEMBER 10TH, 1923.

231

REPRESENTATIVE HALL, ATLANTA, GA., Mo~DAY, DECEMBER 10TH, 1923.

The House met pursuant to adjournment this day at 10 :00 o'clock A. M., was called to order by the Speaker, and opened with prayer by the Chaplain.

The roll was called and the following members answered to their names :

Adair

Carter

Adams of Franklin Childs

Adams of Towns

Christopher

Anderson

Clark

Arnold

Collins

Atkinson of Camden Copeland

Atkinson of Chatham Covington

Aubrey

Cox

Bandy

Culpepper

Banister

Cumming

Barrett

Curry

Beck

Daniel of Heard

Bell

Daniel of Troup

Bennett

Davis of Floyd

Bird

Davis of Thomas

Blease

DeFoor

Bleckley

DeLaPerriere

Boatwright

Dixon of Jenkins

Boswell

Dixon of Wilkinson

Bowden

DuBose

Bozeman

Duncan

Braddy

Duvall

Branch

Dykes

Brannen

Elders

Burt

Ellis

Bussey

Ennis

Callaway

Evans of Screven

Camp of Campbell Evans of Warren

Camp of Coweta

Eve

Carr

Fleming of Columbia

Fleming of Hancock Fletcher Fortson Fowler Foy Gillen Golden Greer Griffis Griner Grovenstein Guess Haddock Hamrick Harrell Harris Harrison Hatcher of Burke Hatcher of Muscogee Head Hillhouse Hines of Decatur Hines of Sumter Holden Holton Houston Howard of Chatta
hoochee Howard of Long Howard of Screven

.Jot:RXAL oF THE HoL"sE,

Hulme Huxford Hyman Jenkins Johnson of Bacon Johnson of Forsyth Jones of Cook Jones of Coweta Jones of Floyd Jones, A. D., of
Meriwether .Tones, '\V. R., of
Meriwether Jordan Kempton King Kirkland Knight Langley Latham Linder Lindsey Logan Loyd Lyons McClure McCrory )fcCullough .:\fcDonald McGarity Mdfichael ::\fcMullan )faddox Mann Mansell Mayo Meeks Miles Milner Montgomery Moore

.Mullis Xa pier Xew X onnan of Colquitt Norman of Henry Orr Owen Pafford Parker Parks Parrish Peek Penland Perkins of
Habersham Perkins of
Musco gee Perryman Peterson Phillips of Jasper Phillips of Telfair Pickering Pickren Pit-ts Pope Price Reville Riley Roberts Robertson Rountree Rowe Russell Rutherford Sapp Shedd Shettlesworth Simpson Singletary Smith of Bryan Smith of Fulton

Smith of Jefferson Smith of Lamar Spence Stanford Stanley Steele Stevens Stewart Stone Stovall Strickland Sutlive Sweat Swindle Tatum Tippins Toole Trippe Turner Tyson Van Landingham Vaughan '\Varren Way West Whitley Whitworth Williams Wilson Wimberly of Laurens Wimberly of Toombs Wimberly of Twiggs Wingate Winship Wood Woodruff Worthy Wright
Mr. Speaker

Mr. Bell of Burke, Chairman of the Committee on Journals, reported that the Journal had been read and found correct.

Mo~DAY, DEcEMBER 10TH, 1923.

233

By unanimous consent the reading of the .Journal of Friday's proceedings was dispensed with.
The Journal was confirmed.
By unanimous consent the following \Vas established as the order of business during the first part of the thirty minutes period of unanimous consents:
1. Introduction of New Matter under the Rules.
) Reports of Standing Committees.
3. Reading of House bills, favorably reported, the second time.
4:. }1-,irst reading of Senate bills and resolutions.
By unanimous consent the following bill of the House was introduced, read the first time, and referred to the committee:
By Mr. Milner of DodgeHouse Bill No. 56. A bill to amend an Act to levy
a tax upon dealers in cigarettes and cigars, and for other purposes.
Referred to Committee on 8anitarium at Alto.
Under the onler of unfinishetl business the following resolution of the Senate was taken up for further consideration:
By .Mr. Beauchamp of the 22ndSenate Resolution No. ..tc. A resolution to create
a commission to investigate the establishment of a system for supplying free text books, and for other purposes.

:234

.forRXAL oF THE HousE,

Mr. McMichael of Marion moved that the nsolution, all substitutes, and anwiHlnwnts be recommitted to the Committee on Education and the motion prevailed.
Mr. Milner of Dollge, Vice-Chairman of the Committee on Rules, submitted the following report:

Mr. Speaker:
Your Committee on Rules, having had under consideration the preparation of a Calendar, recommend that the following be set as a special and continuing order to bf' taken up immediately after the disposition of Senate Resolution Ko. 4, hy Mr. Beauchamp of the 22nd District, to wit:

By Mr. Aubrey of Bartow-
House Hill No. :2:2. Relative to making Tax Collectors Ex-Officio Sheriffs.
Respectfully submitted, MIL~ER of Dodge, Vice-Chairman.

The report of the Committee on RulPs was adopted and the order of business containe>d therein established.
The following message was received from the Senate through Mr. McClatchey, the Secretary thereof:
Mr. Speaker:

The Senate has again committed to its last Conference Committee the following bill of the Senate, to wit:

MoNDAY, DEcEMBER 10TH, 1923.

235

By Mr. Lankford of the 15th-
Senate Bill No. 2. A bill to amend the Constitution relative to the levy of a tax upon incomes.
The Senate Committee consists of Messrs. Parker, Duke and Morgan.
Under orders of the day the following bill of the House was read the third time aml placed before the House for consideration:

By Messrs. Aubrey and Trippe of Bartow and Jenkins of Wheeler-
House Bill No. 22. A bill to amend the Code of 1910 relative to making tax collectors ex-officio sher-. iffs in the collection of taxes, and for other purposes.
Mr. Fleming of Columbia movetl the previous question; the motion prevailed, and the main question was ordered.
The following amendment of the House was read and adopted:

By Mr. :F'owler of Bibb-
Amend by inserting after the word ''Tax Collector,'' wherever the same appears in the bill the words ''or such person or persons designated by him.''
The report of the committee, which was favorable to the passage of the bill, was agreed to as amended.
On the passage of the bill as amended Mr. New of

236

JouRXAL oF THE HousE,

Laurens called for the ayes and nays and the call was sustained.

The roll call was ordered and the vote was as follows:

Those voting m the affirmative were Messrs. :

Adair Adams of Frankli11 Anderson Arnold Aubrey Bandy Beck Bennett Blease Boswell Bowden Camp of Campbell Camp of Coweta Christopher Clark Collins Copeland Covington Culpepper Daniel of Troup Davis of Floyd Dixon of Jenkins DnBose Duncan Elders Ellid

Evans of Screven

Xapier

Fleming of Columbia Parrish

}'owler

Peek

Grovenstein

Perkins of

Guess

Habersham

Haddock

Phillips of Telfair

Hatrher of Burke

Pitts

Head

Pope

Hines of Decatur

Roberts

Holden

Shedd

Houston

Shettlesworth

Howard of Chatta- Singletary

hoochee

Smith of Lamar

Howard of Long

Spence

Jenkins

Steele

Johnson of Forsyth Strickland

Jones of Coweta

'l'ippins

Latham

Turner

McClure

Tyson

McCrory

West

McMichael

Whitley

Mann

Whitworth

Mansell

'Nilson

Mayo

Winship

Meeks

::.Iilner

Those voting in the negative were Messrs. :

Adams of Towns Banister Barrett Bozeman Branch Childs

Davis of Thomas DeFoor Dixon of Wilkinson Duvall Fletcher Foy

Golden Hamrick Harris Hillhouse Holton Hulme

MoxDAY, DECEMBER 10TH, 1923.

237

Johnson of Bacon Jones of Cook Jordan King Kirkland Knight Loyd Lyons McDonald McGarity McMullan

Maddox Miles New Norman of Colquitt Norman of Henry Pafford Phillips of Jasper Pickren Price Robertson Rutherford

Smith of Fulton Stanley Stewart Sutlive Vaugh au Warren Way Wimberly of Laurens Wimberly of Twiggs Worthy

Those not voting were Messrs. :

Atkinson of Camden Harrison

Atkinson of Chatham Ha'teher of Museog<'l'

Bell

Hines of Sumter

Bird

Howard of Screven

Bleckley

Huxford

Boatwright

Hyman

Braddy

Jones of Floyd

Brannen

Jones, A. D., of

Burt

Meriwether

Bussey

Jones, W. R., of

Callaway

Meriwether

Carr

Kempton

Carter

Langley

Cox

Linder

Cumming

Lindsey

Curry

Logan

Daniel of Heard

McCullough

DeLaPerriere

Montgomery

Dykes

Moore

Ennis

Mullis

Evans of Warren Orr

En~

Owen

Fleming of Hancock Parker

Fortson

Parks

Gillen

Penland

Greer

Perkins of

Griffis

Muscogee

Griner

Perryman

Harrell

Peterson

Pickering Reville Riley Rountree Rowe Russell Sapp Simpson Smith of Bryan Smith of Jefferson Stanford Stevens Stone Stovall Sweat Swindle Tatum Toole Trippe Van Landingham Williams Wimberly of Toombs Wingate Wood Woodruff Wright Mr. Speaker

A~es 74, nays 50.

2:~8

J o1:nxAL o.F THE Hou::;E,

By unanimous consent the verification of the roll call was dispensed with.
On the passage of the bill as amended the ayes were 74, nays 50.
The bill having failed to receive the requisite constitutional majority, was lost.
Mr. Mann of Glynn moved that the report of Conference Committee No. 3 on Senate Bill No. 2 be withdrawn from the House and recommitted to the same Conference Committee and the motion prevailed.
Mr. Harris of .Jefferson moved that, in view of the ahsence of Messn;. Fleming of Hancock and Burt of Dougherty, the Speaker appoint two new members to act on the Conference Committee No. 3 on Senate Bill No. 2 and the motion prevailed.
The Speaker appointed the following members of the House to act in lieu of absent members of Conference Committee on Senate Bill No. 2:
Messrs. Knight of Berrien.
McClure of Walker.
Mr. Aubre~' of Bartow gave notice that at the proper time he would move that the House reconsider its action in failing to pass House Bill No. 22.

Mr. Milner of Dodge moved that the House do now adjourn and the motion prevailed.
Leave of absence was granted Messrs. Stanford of Lowndes and Moore of Appling.

MoxDAY, DEcEMBEH 10TH, 1923.

239

The Speaker announced the House adjourned until this afternoon at 3 :00 o'clock.

AFTERKOO~ SESSIO~,
3:00 o'cwcK P. M.
The House met again at this hour and was called to order by the Speaker.

The roll vms called and the following members answered to their names :

Adair

Carter

Adams of Franklir1 Childs

Adams of Towns

Christopher

Anderson

Clark

Arnold

Collins

Atkinson of Camden Copeland

Atkinson of Chatham Covington

Aubrey

Cox

Bandy

Culpepper

Banister

Cumming

Barrett

Curry

Beck Bell Bennett Bird Blease Bleckley Boatwright Boswell

Daniel of Heard Daniel of Troup Davis of Floyd
Davis of Thomas DeFoor DeLaPerriere Dixon of Jenkins

Bowden

Dixon of Wilkinson

Bozeman

DuBose

Braddy

Duncan

Branch Brannen

Duvall Dykes

Burt

Elders

Bussey

Ellis

Callaway

Ennis

Camp of Campbell Evans of Screven

Camp of Coweta

Evans of Warren

Carr

Eve

Fleming of Columbia Fleming of Hancock Fletcher Port son
Fowler Foy Gillen Golden Greer
Griffis Griner Grovenstein Guess Haddock Hamrick Harrell Harris Harrison Hatcher of Burke
Hatcher of Muscogee Head Hillhouse Hines of Decatur Hines of Sumter Holden Holton Houston Howard of Chatta-
hoochee

JouRXAL oF THE Hou:,;E,

Howard of Long Howard of Screven Hulme Huxford Hyman .Tenkins Johnson of Bacon Johnson of Forsyth Jones of Cook Jones of Coweta Jones of Floyd Jones, A. D., of
Meriwether Jones, W. R., of
Meriwether
Jordan Kempton King Kirkland Knight Langley Latham Linder Lindsey Logan
Loyd Lyons McClure McCrory McCullough McDonald McGarity McMichael McMullan Maddox Mann Mansell Mayo Meeks Miles

Milner

Smith of Bryan

Montgomery

Smith of Fulton

Moore

Smith of Jefferson

~Iullis

Smith of Lamar

X a pier New

Spence Stanford

Norman of Colquitt Stanley

X orman of Henry Steele

Orr

Stevens

Owen

Stewart

Pafford

Stone

Parker

Stovall

Parks

Strickland

Parrish

Sutlive

Peek

Sweat

Penland

Swindle

Perkins of

Tatum

Habersham

Tippins

Perkins of Muscogee Toole

Perryman

Trippe

Peterson

Turner

Phillips of Jasper Tyson

Phillips of Telfair Van Landingham

Pickering

Vaughan

Pickren

Warren

Pitts

Way

Pope

West

Price

Whitley

Reville

Whitworth

Riley

Williams

Roberts

Wilson

Robertson

Wimberly of Laurens

Rountree

Wimberly of Toombs

Rowe

Wimberly of Twiggs

Russell

Wingate

Rutherford

Winship

Sapp

Wood

Shedd

Woodruff

Shettlesworth

Worthy

Simpson

Wright

Singletary

Mr. Speaker

Mr. DeFoor of Clayton, Chairman of the Committee on Enrollment, suhmitted the following r~ port:

MoxDAY, DEcEMBER 10TH, 1923.

241

Mr. Speaker:
The Committee on Enrollment has examined, found properly enrolled, duly signed, and ready for deliYery to the Governor, the following resolution of the House, to wit:

House Resolution No. 28. A resolution to require the State Librarian to furnish the Ordinary of Habersham County with certain books.

The following bill of the House was read the third time and placed bt>fore the House for consideration:

By Mr. Grovenstein of Effingham-
House Bill No. 8. A bill to make tax collectors exofficio sheriffs in the collection of certain taxes, and for other purposes.

Mr. Stewart of Atkinson moved that the House do now adjourn until to-morrow morning at 9:30 o'clock.

Mr. Covington of Colquitt moved that the House do nmv adjourn and the motion prevailed.

The Speaker announced the House adjourned until to-morrmv morning at 9 :00 o'clock.

242

Joc;RXAL OF THE HoesE,

REPRE:,;EXTATIYE HALL, ATLAXTA, GA.,

TuESDAY, DEcEMBER 11TH, 1923.

The House met pursuant to a<ljournment this day at 9 :00 o'clock A. M., was called to order by the Speaker, and opene<l with pn1~er b~ tlw Chaplain.

The roll was called awl the following members answered to their names:

Adoir Adams of Franklin Adams of Towns Anderson Arnold Atkinson of Camden Atkinson of Chatham Aubrey Bandy Banister BarrPtt Beck Bell Bennett Bird Blease Bleckley Boatwright Boswell Bowden Bozeman Braddy Branch Brannen Burt Bussey Callaway Camp of Campbell Camp of Coweta Carr Carter

Childs Christopher Clark Collins Copeland Covington Cox Culpepper Cumming Curry Daniel of Heard Daniel of Troup Davis of Floyd Davis of Thomas DeFoor DeLaPerriere Dixon of Jenkins Dixon of Wilkinson DuBose Duncan Duvall Dykes Elders Ellis Ennis E,ans of Screven Evans of warren Eve Fleming of Columbia Fleming of Hancock Fletcher

Fortson }'owler Foy Gillen Golden Greer Griffis Griner Grovenstein Guess Haddock Hamrick Harrell Harris Harrison Hatcher of Burke Hatcher of Muscogee Head Hillhouse Hines of Decatur Hines of Sumter Holden Holton Houston Howard of Chatta
hoochee Howard of Long Howard of Sereven Hulme Huxford Hyman

TUESDAY, DECE:\fBER 11TH, 1923.

243

Jenkins Johnson of Bacon Johnson of Forsyth Jones of Cook ,Jones of Coweta Jones of Floyd ,Jones, A. D., of
Meriwether Jones, W. R., of
Meriwether Jordan F:C'mptPn King Kirkland Knight Langley Latham Linder Lindsey Logan Loyd Lyons :McClure McCrory McCullough McDonald McGarity McMichael McMullan Maddox Marm Mansell Mayo Meeks Miles Milner Montgomery Moore Mullis Kapier

New

Stanford

Norman of Colquitt Owen

X orman of Henry Stanley

Orr

Steele

Pafford

Stevens

Parker

Stewart

Parks

Stone

Parrish

Stovall

Peek

Strickland

Penland

Sutlive

Perkins of

Sweat

Habersham

Swindle

Perkins of Muscogee Tatum

Perryman

Tippins

Peterson

Toole

Phillips of Jasper Trippe

Phillips of Telfair Turner

Pickering

Tyson

Pickren

Van Landingham

Pitts

Vaughan

Pope

vVarren

Price

Way

Reville

West

Riley

Whitley

Roberts

Whitworth

Robertson

Williams

Rountree

Wilson

Rowe

Wimberly of

Russell

Laurens

Rutherford

wimberly of Toombs

Sapp

Wimberly of Twiggs

Shedd

Wingate

Shettlesworth

Winship

Simpson

Wood

Singletary

Woodruff

Smith of Bryan

Worthy

Smith of Fulton

Wright

Smith of Jefferson ::\fr. Speaker

Smith of Lamar

Spence

Mr. Bell of Burke, Chairman of the _Committee on Journals, reported that the .Journal had been read and found correct.

244

JouRXAL OF THE HousE,

By unaimous consent the reading of the Journal of yesterday's proceedings was dispensed with.

The .Journal was confirmed.

By unanimous consent the following was established as the order of business during the first part of the thirty minutes period of unanimous consents:
1. Introduction of New Matter under the Rules.
2. Reports of Standing Committees.
3. Reading of House hills, fayorably reported the sPcond time.
4. First reading of Senate hills and resolutions.
Mr. Peek of Polk County, Acting Chairman of the Committee on Sanitarium at Alto, submitted the following report :

Mr. Speaker:
Your Committee on Sanitarium at- Alto haYe had under consideration the following bill of the Honse, and have instructed me as Acting Chairman to report the samP back to the House with the recommendation that the sanw (lo pass:
House Bill No. 56. Respectfully submitted, PEEK of Polk, Acting Chairman.
The following bill of the House, favorably reported by the committee, was read the second time:

TuEsDAY, DEcEMBER 11TH, 1923.

245

By Mr. Milner of Dodge-
House Bill No. 56. A bill to amend an Act to levy a tax upon dealers in cigarettes and cigars, and for other purposes.

.Mr. ~~ubrey of Bartow moved that the House reconsider its action in failing to pass House Bill No. 22 ; the motion prevailed, and House Bill No. 22 went to the heel of the Calendar.
Mr. Groveustein of Effingham moved that House Bill No. 8 be taken from the table and the motion prevailed.

The following bill of the House, taken from the table, was taken up for further consideration:

By Mr. Grovenstein of Effingham-
House Bill No. 8. A bill to make tax collectors exofficio sheriffs in the collection of certain special taxes, and for other purposes.

The following amendments of the House were read and adopted:

By Mr. Grovenstein of Effingham-
Amend caption by adding the following: '' aiHl to provide forthe levy and collection of a penalty for failure of all persons to register with the ordinaries of this State when due the State business or special taxes, and for other purposes.''

By Mr. Grovensteiu of EffinghamAmend Section 2 in line 7 by striking ''double

246

,JouRxAL oF THE HousE,

tax" and substituting therefor "twenty-fiye (25%) per centum of amount of taxes due.''

By Mr. Grovenstein of Eftingllam-
Amend by striking ''double tax'' in line 8 of Section 2 and substituting therefor the word "penalty" and striking "double tax" in line 11 of said Section and substituting ''penalty.''
Mr. Wimberly of Laurens moved that the bill and all amendments be tabled and the motiori "as lost.

The report of the committee, which was favorable to the passage of the bill, was agreed to as amended.

On the passage of the bill as amended Mr. Grownstein of Effingham called for the ayes and nays and the call was sustained.

The roll call was ordered and the vote was as follows:

Those voting in the affirmative were Messrs.:

Adair

Burt

Adams of Franklin Camp of Campbell

Adams of Towns

Collins

Anderson

Copeland

Arnold

Covington

Atkinson of Camden Culpepper

Aubrey

Curry

Bandy

Daniel of Heard

Beck

Daniel of Troup

Bell

DuBose

Bennett

Duncan

Blease

Elders

Boswell

Ellis

Braddy

Evans of Screven

Fleming of Columbia }'leming of Hancock Greer Grovenstein Harrispn Hatcher of Burke Head Hines of Decatur Holden Houston Howard of Long Howard of Screven Jenkins Johnson of Bacon

TuESDAY, DEcEMBER 11TH, 1923.

247

Johnson of Forsyth Jones of Cook Jones of Coweta Jones, W. R., of
Meriwether King Latham Loyd McCrory McMichael McMullan Mansell Meeks Miles Milner Moore Mullis .Napier Norman of Colquitt

Parrish Peek Perkins of
Habersham Perryman Phillips of Telfair Pickren Roberts Robertson Russell Sapp Shettlesworth Simpson Singletary Smith of .Jefferson Smith of Lamar Spence Stanley

Steele Stewart Stone Stovall Tatum Tippins Toole Trippe Turner Tyson Vaughan West Whitley Whitworth Wilson Winship Woodruff Worthy

Those voting in the negative were Messrs. :

Banister Barrett Bozeman Branch Callaway Childs Christopher Clark Davis of Thomas Dixon of Wilkinso:u Fletcher Foy Gillen Golden Harrell

Hillhouse Hines of Sumter Holton Howard of Chatta-
hoochee Hulme Hyman Jordan Kirkland Lindsey Lyons McDonald Montgomery New Peterson

Phillips of Jasper Pope Price Reville Rowe Rutherford Shedd Stevens Strickland Sutlive Warren Way \Vimberly of Laurens Wimberly of Twiggs

Those not voting were Messrs. :

Atkinson of Chatham Bussey

Bird

Camp of Coweta

Bleckley

Carr

Boatwright

Carter

Bowden

Cox

Brannen

Cumming

Davis of Floyd DeFoor DeLaPerriere Dixon of Jenkins Duvall Dykes

248

JouRNAL OF THE HousE,

Ennis

Knight

Evans of Warren Langley

Eve

Linder

Fortson

Logan

Fowler

~cClure

Griffis

~cCullough

Griner

~cGarity

Guess

~add ox

Haddock

Mann

Hamrick

Mayo

Harris

Norman of Henry

Hatcher of ~uscogee Orr

Huxford

Owen

Jones of Floyd

Pafford

Jones, A. D., of

Parker

~eriwether

Parks

Kempton

Penland

Ayes 95, nays 43.

Perkins of Muscogec Pickering Pitts Riley Rountree Smith of Bryan Smith of Fulton Stanford Sweat Swindle Van Landingham Williams Wimberly of Toombs Wingate \'.'ood Wright Mr. Speaker

The roll call was verified..

On the passage of the bill as amended the ayes were 95, nays 43.

The bill having failed to receive the requisite constitutional majority, was lost.
Mr. Milner of Dodge, Vice-Chairman of the Committee on Rules, submitted the following report:

Mr. Speaker:
Your Committee on Rules, having had under consideration the preparation of a Calendar, recommend that the following Calendar be set as special and continuing order, to be taken up immediately following the disposition of the Calendar heretofore fixed, to wit:

TGESDAY, DECEMBER 11TH, 1923.

249

By Mr. Ellis of Tift-
1. House Bill No. 52. An Act levying a tax on incomes.

By Mr. Holden of Clarke-
2. House Bill No. 48. A bill to amend the Constitution relatiYe to exemption of property from taxation.
:t Your Committee further recommends that de-
bate on each of said measures be limited to a period of thirty minutes, to be divided equally between the advocates awl opponents of said measures.
Respectfully submitted, MILKER of Dodge, Vice-Chairman.
Mr. Stewart of Atkinson called for a division of the report.
Mr. Fleming of Hancock moved the previous question on I tern 1 of the report; the motion prevailed, and the main question was ordered.
1. Making House Bill No. 52 a special order.
The report of the committee, which was favorable to the adoption of that order of business, was agreed to.
On establishing this as an order of business Mr. McMichael of Marion called for the ayes and nays and the call was sustained.
The roll call was ordered and the vote was as follows:

250

JouRXAL m' THE HousE,

Those voting in the affirmative were Messrs.:

Adams of Franklin Harrell

Adams of Towns

Harris

Anderson Arnold

Harrison Hateher of Burke

Atkinson of Camden Head

Aubrey Bandy

Hillhouse Hines of Decatur

Banister

Holton

Barrett Beck

Houston Howard of Chatta-

Bell

hoochee

Bennett

Howard of Long

Blease

Howard of Screven

Braddy

Hulme

Branch

Hyman

Burt

Jenkins

Camp of Campbell .Johnson of Bacon

Childs

Johnson of Forsyth

Christopher

Jones of Cook

Clark

Jones, \V. R., of

Collins

Meriwether

Copeland

Jordan

Covington

King

Culpepper

Knight

Daniel of Heard

Latham

Davis of Floyd

Loyd

DeFoor

Lyons

DuBose

McClure

Duncan

McCrory

Elders

McDonald

Ellis

McGarity

Eve

McMichael

Fleming of Columbia McMullan

Fleming of Hancock Mann

Fletcher

Mansell

Gillen

Mayo

Golden

Meeks

Greer Grovenstein

Miles Milner

Guess Hamrick

Montgomery Mullis

Norman of Colquitt Pafford Parrish Peek Perkins of
Habersham Phillips of .Jasper Pickren Pope Price Reville Robertson Hussell Sapp Shedd Shettlesworth Simpson Singletary Rmith of Jefferson Smith of Lamar Spence Rtanley Steele Stevens Stone Stovall Rtrickland Tatum Trippe Turner Tyson Vaughan Way West Whitworth Wilson Wimberly of Twiggs Winship Woodruff Worthy

TrESDAY, DEcK\IBER 11TH, 19:23.

251

Those Yoting in the negative were Messrs. :

Adair Bowden Bozeman Curry Daniel of Troup Davis of Thomas Dixon of Wilkinson Evans of Warren Hines of Sumter

Jones, A. D., of Meriwether
Langley Lindsey New Peterson Phillips of Telfair Rowe Rutherford

Smith of Fulton Stewart Sutlive Tippins Toole \Varren Whitley \Vimberly of Laurens

Those not Yoting were Messrs. :

Atkinson of Chatham Fay

Parks

Bird

Griffis

Penland

Bleckley

Griner

Perkins of Muscogec

Boatwright

Haddock

Perryman

Boswell

Hatcher of Museogee Pickering

Branne~

Holden

Pitts

Bussey

Huxford

Riley

Callaway

.Tones of Coweta

Roberts

Camp of Coweta

Jones of Floyd

Rountree

Carr

Kempton

Smith of Bryan

Carter

Kirkland

Stanford

Cox

Linder

Sweat

Cumming

Logan

Swindle

DeLaPerriere

McCullough

Van Landingham

Dixon of Jenkins Maddox

Williams

Duvall

Moore

Wimberly of Toombs

Dykes

X a pier

Wingate

Ennis

Norman of Henry Wood

Evans of Screven Orr

Wright

Fortson

Owen

Mr. Speaker

Fowler

Parker

Ayes 119, nays 25.

The roll call was verified.
On establishing House Bill No. 52 as a special order the ayes were 119, nays 25.
House Bill No. 52 was set as a special order.

~3~

.JoeRXAL OF THE Hon.;E.

2. Making- House Bill Ko. +7 a spPcial orrler.

The report of the committee, which was favorable to the adoption Of that on1Pr of business, was ag-reP<l to.

House Bill Ko. 47 was sPt as a srwcial order.

Mr. Milner of Dodge mo,ed that Rection ;~ of the report be stricken ancl the motion rnp,ailed.

The report of the committee ~was agreed to as amended an<l the order of business as set out in the report adopted.
The following message was received from the Senate through Mr. McClatche~, the Secretar~ thereof:

Mr. Speaker:
The Senate has read and adopt<-(1 the following rf'solution of the Senate, to wit:

Senate Resolution No. 11. A rf'solution providing for sine die adjournment of the extraordinary session of the General Assembly on :F'riday, December 14, 1923, at 6 o'clock P. l\I., and tl1<>~ respectfully request the concurrence of the House.

The following message was received from the Senate through Mr. McClatche~, the Secretary thereof:

]Jr. SpPakPr: The Senate insists upon the following amendments

TL"ESDAY, DECE:VIBER 11TH, 1923.

253

to House Bill Ko. 47, knO'.vn as the Ennis Bill, to wit:
Amendment No. 1. ..:\mendment No. 2. Amendment No. 3. Amendment No. 4. Amendment No.7.

The Senate recedes from the following amendments to House Hill No. 47:
.Amendment No. 5.
Amendment No.6.

The following message was received from the Senate through Mr. McClatchey, the Secretary thereof:

Jfr. Speaker:

The President has appointed as a new Conference Committee No. 5 to act upon Senate Bill No. 2, the following Senators, to wit:
Renators Redwine of 26th.
Davis of 42nd.
Garlick of 17th.
The following report of Conference Committee No. 4 on Senate Bill No. 2 was suhmitted and read:

Mr. Speaker: \Ye, your Conference Committee No. 4 on Senate

254

.Jm'RXAL OF THE Hor~E.

Bill No. :2, known as the Lankfonl Income Tax Bill, beg leaYe to report that \\'e an' unable to agree and ask to be discharged.
Dt:KE of tlw :28th District, P A RI\:ER of tlw :~nl District, MoRG.u of the ;)th District,
(ln the part of the St'nate. UL'LPEPPER of Fayette, KxiGHT of Berrien, McCLrRE of walker,
( )n the part of the House.

The Speaker appointed as a new Conference Committee No.5 on the part of the House on Senate Bill K o. :2 the following members of tlw House:
Messrs. Copt'land of Lowndes. l'~hlers of Tattnall.
McMichael of Marion.

The following bill of the House, sd as a special onler hy the House, was taken up for furthPr consideration:

B~, Mes~rs. Ellis of Tift, Uo\'ington of Colquitt and others-
House Bill ~o. 3:2. .\ hill pro\'i<ling for the le\'Y of a tax upon incomes, and for other purposes.
Mr. Ellis of 'l'ift moYer! that the House reconsider its action in agreeing to the report of the committee, which was fayorabl(' to the pm.;sagc of the bill, and the motion preYailed.

TuESDAY, DECEMBER 11TH, 1923.

255

Mr. Ellis of Tift moved that the House reconsider its action in adopting the following amendment and the motion prevailed:

By Mr. Ellis of TiftAmend by striking lines 7, 8, 9, 10, 11, 12, 13, 14
and 15 of Section 200, Article 2, and substituting in lieu thereof the following:
On the excess over the amount legally exempted up to one thousand dollars, two per cent.
On the excess above one thousand dollars and up to t'.vo thousand dollars, two and one-half per cent.
On the excess above two thousand dollars and up to three thousand dollars, three per cent.
On the excess above three thousand dollars and up to four thousand dollars, three and one-half per cent.
On the excess above four thousand dollars and up to five thousand dollars, four per cent.
On the excess above five thousand dollars, five per cent.
Mr. Ellis of Tift moved that the House reconsider its action in adopting the following amendment and the motion prevailed :

By Mr. Ellis of Tift-
~-\.mend b~ striking all of Paragraph 5 of Section 600.

256

J ouRKAL OF THE HousE.

The amendment by Mr. Ellis of Tift striking certain parts of Section :200 of Article 2 and substituting therefor "\Yas lost.

The amendment by Mr. Ellis of Tift striking Paragraph 5 of Section 600 was lost.

Mr. 1\ew of Laurens moved the previous question on the bill and all amendments and the motion was lost.

Mr. MilnPr of Dodgt> moyed that the House do now adjourn; the motion preYailed, and House Bill No. 52 went over as unfinislwcl business.
The Speaker announced the House adjourned until
this afternoon at :l :00 o'clock.

AFTERKOON SESSION,
3:00 o'cLOCK P. M.

The House met again at this hour and was called to order by the Speaker.

The roll was called an<l the following members answered to their nnmes:

Adair

Barrett

Adams of Franklin Beck

Adams of Towns

Bell

Anderson

Bennett

Arnold

Bird

Atkinson of Chatham Blease

Atkinson of Camden Bleckley

Aubrey

Boatwright

Bandy

Boswell

Banister

Bowden

Bozeman Braddy Branch Brannen Burt Bussey Callaway Camp of Campbell Camp of Coweta Carr

TuESDAY, DECEMBER 11TH, 1923.

257

Carter

Harris

McMichael

Childs

Harrison

McMullan

Christopher

Hatcher of Burke Maddox

Clark

Hatcher of Mnscoge11 Mann

Collins

Head

Mansell

Copeland

Hillhouse

Mayo

Covington

Hines of Decatur

Meeks

Cox

Hines of Sumter

Miles

Culpepper

Holden

Milner

Cumming

Holton

::\Iontgomery

Curry Daniel of Heard

Houston

2\Ioore

Howard of Chatta- 2\f nllis

Daniel of Troup

hoochee

XapiPr

Davis of Floyd

Howard of Long

Xew

Davis of Thomas

Howard of Screven Xorman of Colquitt

DeFoor

Hulme

Xorman of Henry

DeLaFerriere

Huxford

Orr

Dixon of Jenkins

Hyman

Owen

Dixon of Wilkinson DuBose Duncan

Jenkins .Johnson of Bacon .Tohnson of Forsyth

Pafford Parker ParkR

Duvall

Jones of Cook

Parrish

Dykes

.Jones of Coweta

Peek

Elders

.Jones of Floyd

Penland

Ellis Ennis

Jones, A. D., of Meriwether

Perkins of Habersham

Evans of Screven Jones, W. R., of

Perkins of Muscogee

Evans of Warren

Meriwether

Perryman

Eve

Jordan

Peterson

Fleming of Columbia Kempton

Phillips of Jasper

}'leming of Hancock King

Phillips of Telfair

Fletcher

Kirkland

Pickering

Fortson

Knight

Pickren

}'owler

Langley

Pitts

Foy

Latham

Pope

Gillen

Linder

Price

Golden

Lindsey

Reville

Greer

Logan

Riley

Griffis

Loyd

Roberts

Griner

Lyons

Robertson

Grovenstein

McClure

Rountree

Guess

::\fcCrory

Rowe

Haddock

McCullough

Russell

Hamrick

McDonald

Rutherford

.Harrell

McGarity

Sapp

258

.JmRxAL oF THE RoesE.

Shedd Shettlesworth Simpson Singletary Smith of Bryan Smith of Fulton Smith of Jefferson Smith of Lamar Spence Stanford Stanley Steele Stevens Stewart Stone

Stovall Strickland Sutlive Sweat Hwindle 'fa tum Tippins Toole Trippe 'furner Tyson Van Landingham Vaughan \Varren Way

West 'Vhitley Whitworth Williams Wilson ~Wimberly of Laurens ~Wimberly of Toombs Wimberly of Twiggs Wingate
~Winship
Wood Woodruff Worthy Wright 1\fr. Speaker

Under the order of unfinished business the following hill of the Homw was tahn up for further consideration:

B~ Messrs. Ellis of Tift, Covington of Colquitt, and others-

House Bill ~ o. 52. ~\ bill to provide for the levy of a tax upon incomes aiHl for other purposes.
Mr. Harris of .Jefferson moved the previous question; the motion prevailed, and the main question was ordere<l.
The report of the committee, \Yhich was favorable to the passage of the bill as amended, was agreed to as amended.
Ou the passage of the hill Mr. Ellis of Tift called for the ayes and nays and the call was sustained.
The roll call was orclere<l aml the vote was as follows:

TeESDAY, DECE:\IBER 11TH, 1923.

259

Those voting in the affirmative were Messrs.:

Adair Adams of Franklin Adams of Towns Anderson Aubrey Banister Beck Bell Bennett Blease Braddy Branch Brannen Camp of Campbell Carter Christopher Clark Covington Daniel of Heard Davis of Floyd DeFoor Duncan Duvall Elders Ellis Ennis Fleming of Columbin Fletcher Gillen Greer GroYenstein Hamrick Harrell

Harris Hatcher of Burke Head Hillhouse Hines of Decatur Holton Houston Howard of Chatta-
hoochee Howard of Long Howard of ScreYen Jenkins Johnson of Bacon Jones of Cook Jones, W. R., of
Meriwether ,Jordan Knight Latham Loyd Lyons McCrory McDonahl McGarity McMichael McMullan Mann Mansell Mayo Meeks Miles Milner Montgomery

Mullis Norman of Colqui11 Pafford Penland Perkins of
Habersham Perryman Phillips of Jasper Pickren Price Reville Robertson Shedd Simpson Singletary Spence Stanley Steele Stevens Stone Stovall Tatum Turner Tyson Vaughan West Whitworth Wilson Wimberly of Twiggs Winship Wood Woodruff Worthy

Those voting in the negative were Messrs. :

Arnold Bandy Barrett Boswell Bowden Bozeman Burt

Callaway Camp of Coweta Carr Childs Collins Copeland Culpepper

Curry Daniel of Troup Davis of Thomas Dixon of Wilkinson E\ans of Screven Evans of Warren EYe

260

.JouRXAL OF THE HousE.

Fleming of Hancock Fowler Foy Golden Harrison Holden Hulme Huxford Hyman Johnson of Forsyth Jones of Coweta Jones, A. D., of
Meriwether Kempton

King Langley Lindsey McCullough Moore Napier Xew Orr Parks Parrish Peek Phillips of 'l'elfair Roberts Howe

Russell Rutherford Sapp Smith of Fulton Smith of Jefferson Smith of Lamar Stewart Strickland Sutlive Tippins Trippe Warren Way \Vimberly of Laurens

Those not Yoting \H're Messrs.:

Atkinson of Camden Haddock

Riley

Atkinson of

Hatcher of Muscogee Rountree

Chatham

Hines of Sumter

Shettlesworth

Bird

Jones of Floyd

Smith of Bryan

Bleckley

Kirkland

Stanford

Boatwright

Linder

Sweat

Bussey

Logan

Swindle

Cox

McClure

Toole

Cumming

~faddox

Van Landingham

DeLaPerriere

X orman of Henry Whitley

Dixon of Jenkins Owen

Williams

DuBose

Parker

Wimberly of ToombR

Dykes

Perkins of Muscogee Wingate

Fortson

Peterson

Wright

Griffis

Pickering

Mr. Speaker

Griner

Pitts

Guess

Pope

.\.~es !cl6, nays 62.

The roll call was wrified.
On the passage of the bill as amended the ayes were 96, nays 62.
The bill having failed to receiYe the requisite constitutional majority, was lost.

TuESDAY, DEcE:o.IBER 11TH, 1923.

261

Mr. Grovenstein of Effingham gave notice that at the proper time he would move that the House reconsider its action in failing to pass House Bill No. 8.

Mr. Neill of Muscogee moved that the House do now adjourn and the motion prevailed.

The Speaker announced the House adjourned until to-morrow morning at 9 :00 o'clock.



262

J ocRK AL oF THE Ho-csE.

REPRESEKTATIVE HALL, ATLAKTA, GA.,

\VEDKESDAY, DECEMBER 12TH, 1923.

The House met pursuant to adjournment this day at 9 :00 o'clock A. M., was called to order by the Speaker, and opened with prayer by the Chaplain.

The roll was called and the following members an-
swered to their names:

Adair Adams of Franklin Adams of Towns Anderson Arnold Atkinson of Camden Atkinson of Chatham Aubrey Bandy Banister Barrett Beck Bell Bennett Bird Bleasc Bleckley
Boatwright Boswell Bowden Bozeman Braddy Branch Brannen Burt Bussey Callaway Camp of Campbell Camp of Coweta Carr Carter

Childs Christopher Clark Collins Copeland Covington Cox Culpepper Cumming Curxy Daniel of Heard Daniel of Troup Davis of Floyd Davis of Thomas DeFoor DeLaPerriere Dixon of Jenkins Dixon of Wilkinson DuBose Duncan Duvall Dykes Elders Ellis Ennis Evans of Screven Evans of "\Varren Eve Fleming of Columbia Fleming of Hancock Fletcher

Fortson Fowler Foy Gillen Golden Greer Griffis Griner Grovcnstcin Guess Haddock Hamrick Harrell Harris Harrison Ilateher of Burke IIatchcr of ~fuscogre Head Hillhouse Hines of Decatur Hines of Sumter Holden Holton Houston Howard of Chatta-
hoochee Howard of Long Howard of Screven Hulme Huxford Hyman

\VEDXESDAY, DECEl\IBER 12TH, 192:1.

263

Jenkins .Johnson of Bacon Johnson of Forsyth Jones of Cook Jones of Coweta .Jones of Floyd .Jones, A. D., of
Meriwether Jones, W. R., of
Meriwether Jordan Kempton King Kirkland Knight Langley Latham Linder Lindsey Logan Loyd Lyons McClure McCrory McCullough McDonald McGarity McMichael McMullan Maddox Mann Mansell Mayo Meeks Miles Milner Montgomery Moore Mullis Napier

Xew

Spence

Norman of Colquitt Stanford

X orman of Henry Stanley

Orr

Steele

Owen

Stevens

Pafford

Stewart

Parker

Stone

Parks

Stovall

Parrish

Strickland

Peek

Sutlive

Penland

Sweat

Perkins of

Swindle

Habersham

Tatum

Perkins of Muscogee Tippins

Perryman

Toole

Peterson

Trippe

Phillips of Jasper Turner

Phillips of Telfair Tyson

Pickering

Van Landingham

Pickren

Vaughan

Pitts

warren

Pope

Way

Price

We~

Reville

Whitley

Riley

Whitworth

Roberts

Williams

Robertson

Wilson

Hountree

Wimberly of

Rowe

Laurens

Russell

Wimberly of Toombs

Rutherford

Wimberly of Twiggs

Sapp

Wingate

Shedd

Winship

Shettlesworth

Wood

Simpson

\Vooclruff

Singletary

Worthy

Smith of Bryan

Wright

Smith of Fulton

Mr. Speaker

Smith of Jefferson

Smith of Lamar

Mr. Bell of Burke, Chairman of the Committee on Journals, reported that the .Journal had been read and found correct.

-

:!64
By unanimous cons(nt the reading of the Journal of yestenlay's proceedings was <lispensecl with.
The Journal was confirmed.
By unanimous consent the follmYing was establishe(l as the order of business <luring the first part of the thirty minutes p<>riod of unanimous consents:
1. Introduction of :KPW Matt<>r umler the Rules.
2. Reports of Standing Committees.
3. Reading of Honst> bills, fayorably reported the st>cond time.
4. First reading of Senate hills and resolutions.
The following resolutions of the House were read and adopted:
By Mr. Dt>Foor of ClaytonHouse Resolution No. 3~~- ~,\. resolution relative
to tlw unfinished busint>ss of the extra session of 1923.
By Mr. Barrett of StephensHouse Resolution No. 34-. A resolution to pay
for the incidental expenses for the extra session of 1923.
Mr. Gronnstein of Effingham moved that the House reconsider its action in failing to pass House Bill No. 8; the motion preYailed, and House Bill No. 8 went to the heel of the Calendar.

\VEDXE:,;DAY, DECEMBER 12TH, 1923.

265

The following resolution of the House was read and adopted:

By Mr. Milner of Dodge-
House Resolution No. 35. A resolution that tlw General Assembly convene in joint session at 10 :15 o'clock this morning to hear an adllress by His Excellency, the Governor.
Mr. Miluer of Dodge moved that during the remainder of the extraordinary session, unless otherwise ordered by the House, individual speeches be limited to five minutes and the motion prevailed.
The following resolution of the Senate was read:

By Mr. Duke of the 28thSenate Resolution Ko. 11. A resolution that the
General .Assembly adjourn sine die on Frida~, December 14th, 192:~, at 6:00 o'clock P. M.
Mr. Milner of Dodge moved that action on the resolution be postponed until immediately follo1ving the address of His Excellency, the Governor.
On this motion Mr. Fleming of Hancock moved the previous question; the motion prevailed, and the main question was ordered.
The motion to postpone action prevailell.

Mr. Ennis of Baldwin moved that the House take up House ~ill No. 47 for the purpose of further considering Senate amendments thereto and the motion prevailed.

2GG

J ouRxAL OF THE HousE.

The following bill of the House was taken up for the purpose of further considering Senate amendnwnts thereto:

By Mr. Bnnis of Baldwin-
HousP Bill )Jo. 47. A bill to create a Department of HeYenm', and for other purposes.
'The follmYing amendments of the t;enate were read:
(1) .A mend by striking Section 13 and inserting in lieu thereof the following: ''Section 13. Be it further enacte<l by the authority aforesaid, That as long as the office of State Tax Commissioner shall continue that official shall be ex-officio Commissioner ()f Renmue and required to discharge the duties of such officer \\ithout additional compensation to that now recei\ed by him.

"t;ection 14. Be it further enacted by the authority aforesaid, 'l'hat all laws and parts of laws in contiict with this Act be and the same are hereby repealed.''

(~) Amend Sec. 1 by adding thereto after the word ''supplies'' in lim' 7 of printed hill the following:

'' ProYided saiJ Connni::;::;ioner of ReYenm' may be remoYed by the Go\ernor at any time for inefficiency, incompt'tency, or failure to faithfully discharge the duties of tht- office; proYi<le<.l further the Commissiont-r of Re\emw may discharg<> any de_puty for in<'fficiency or failun' to faithfully discharge the duties of such deputy.''

\VEDXESDAY, DECEMBER 12TH, 1923.

267

(3) Amend by striking the word "county" in the :3rcl lim' of Section Two of the printed bill and inserting in lieu thereof the words ''Congressional Distdct. ''
(4) ~-\mend 8ec. 2 by striking all of said Sec. 2, after the words "Tax laws of the State" in line 10 of the printed hill and inserting in lieu thereof the following:
''All delinquent tax payers shall be subject to a penalty of 155{: for non-payment of said taxes. All special or occupation taxes shall be deemed tlelinquent after 30 clays from the expiration of the quarter in which they are payable. None of the provi-
sions of this Act shall apply to ad valorem taxes or
those required hy law to be returned to the Tax Receiver and entered on the Tax Digest."
(5) Amend Section 1 in the ninth line by inserting after the word ''Governor'' and before the word ''for'' the following words: ''under the provisions of Section 13 of the Act.''
Mr. Ennis of Baldwin moved that the House insist upon its disag-reement to all the above amendments of the Senate and the motion prevailed.

Mr. Ennis of Baldwin moved that a conference committee be appointed on House Bill No. 47 and the motion prevailed.
The Speaker appointed as a Conference Committee on the part of the House on House Bill No. 47 the following members of the House:

268

JouRNAL OF THE HousE.

Me~srs. Ennis of Baldwin. Toole of Decatur. Moore of Appling-.

Mr. Milner of Dodg-e, Vice-Chairman of the Committee on Rules, submitterl the following report:

1llr. S[Jf'aker:
Your ConnnittPe on Hules luning hatl uwler COIIsidPration tlw preparation of a Cale11<lar recommefl(l that the following Calendar he fixed as a special aml continuing onler for consilleration after disposition of the General Tax Act:

By Mr. Milner of Dodge-
House Bill Ko. 56. To ameml Act levying a tax on cigars and cigarette dealers.

By .Mr. Beauchamp of tht :22nd District-
Senate Resolution X o. 4-. RelatiYe to free textbooks.
Respectfully submitted, MrLKER of Dodge, Vice-Chairman.
ThP report of the Committee on Rules was agreed to and the order of business contained therein establishecl.
FIHler Rule No. 41 Mr. Ennis of Baldwin, Chairman of tlw Committee on \Vays and Means, called up Honse Bill No. 11, known as the "General Tax Act," for the purpose of considering Senate amendments thereto.

"\VEDXEfiD.H, DECEMBER 12TH, 1923.

269

The following bill of the House was taken up for the purpose of considering Senate amendments thereto:

By Messrs. Ennis of Baldwin and Dixon of .Jenkins-
House Bill No. 11. A bill to annually leYy and collect a tax for the support of the State government and public institutions and for other purposes.
The following amendments of the Senate were read and agreed to :
(1) Amend by striking all of lines 8, 9 and 10 in Paragraph 1 of Section 2 after the word "voting" in line 8.
(2) Amend by striking from line 4 of Section 2, Paragraph 3, the word "hydrostatic" and substituting the word "hydraulic."
(4) The Committee moves to amend Paragraph 3 by striking the word '' pecliatry'' and insert the word ''chiropodist.''
The House disagreed to Senate anwm1ments No. 3 and No. 5.
The following message was received from the Senate through Mr. McClatchey, the Secretary thereof:

Mr. Speaker:
The Senate has read and adoptecl the following resolution of the House, to v.rit:

270

.JmnxAL OF THE HorsE.

By Mr. Milner of DodgeHouse Resolution J\o. 35. A resolution to provide
for a joint session to-day.
Mr. RmYe of Richmond arose and a(ldressecl the House on a point of personal pri,ilege.
The hour of 10:15 o'clock ~\.. M. having arrived, the Senate appeared upon the floor of the House, and the General Assembly, convened in joint session for the purpose of hearing an address by His Excellency, the Go,ernor, was called to order hy the President of the Senate.
The resolution providing for the joint session was read h~ the Secretary of the Senate.
Mr. Mundy of the ~18th monel that the President appoint a committee to escort His Excellency, the Governor, to the Speaker's stand, an(l the motion prevailed.

The President appointed under the above motion the following members of the General ~~ssembly:
Messrs. Mundy of the 38th, Henderson of the 32nd, On the part of the Senate.
Messrs. Milner of Dodge, Fleming of Hancock, Callaway of Putnam, On the part of the House.
His Excellency, Hon. Oliffonl 'Valker, the Governor, accompanied by the joint committee of the

\VEllKESDAY, Dt:CE"'1BER 12TH, 1923.

271

Senate and House, appeared upon the floor of the House and was escorted to the Speaker's stand.
His Excellency, the Governor, then delivered the following address:

''In my inaugural address at the beginning of the regular session of the General Assembly this past summer, I called the attention of the General Assembly to the generally recognized necessity of reforming the tax system of Georgia by distributing the burdens of State taxation in such a way as to place a fair portion on invisible property which is now totally escaping taxation. In nunwrous personal conferences with memb::>rs, whene\'er opportunity offercl1, and later in the session, in a personal appeal to the General Assembly in joint session, I again urged the necessity for action, then suggesting that unless definite action was had an extra session of the General Assembly would be called for that purpose. ~\s one of the.methods of accomplishing this reform I suggested the advisability of an amendment to the Constitution to confer upon the General Assembly pmYer to l0vy a limited nC't income tax.
''In response to these appeals, the Senate, at that session, passed an income tax bill, hut it failed to reach a vote in the House of Representatives, thus failing to enact any legislative relief. I realized that there were many other matters demanding your consideration at the next regular session; and it further appearing that this session would be held tluring a political year-national, State and localand that the history of this State and other States clearly demonstrated that no great constructive tax

:27:2

JueRXAL OF THE Hoc:~E.

reform measures could lw adopted in a regular session, immediately after adjournment I called you in extraordinary session to meet on ~oYember 7 for the primary purpose of considering aU<.l enacting tax ltgislation and l'l'IJPaling the tax equalization law.
''Early in the regular session, the House of Representatins passed a bill repealing the tax equalization law, but it failed of passage in the senate. Immediately after the convening of the extraordinary session, I addressed the General Assembly and again urged the repeal of this law. The House of Representatives again passed such a bill and transmitted it to the Senate, where it is still pending without definite action.
''Shortly after the adjournment of the regular session of the General .Assembly in August last, I appointed a commission, composed of members of the Senate and the House of Representatives and representative men from every section of the State and e,ery walk in life, to consider and recommend suitable measures to meet the needs of the tax situation in Georgia. These men, at their own expense and at a great personal sacrifice, traveled over the entire State, imiting suggestions from the people for their guidance; and after hearing from the people in every sectio11, and after a most careful and unselfish deliberation, made their report embodying certain reform measures, including a recommendation that a limited income tax be adopted. This report \vas submitted to you for your information and use in my address at the opening of the present session. While in some respects these recommendations were not in complete accord with my own per-

Vi:w~Ei::lDAY, DECEMBER 12TH, 1923. . 273
sonal views, yet, in deference to the combined judgment and experience of these representatives and patriotic Georgians, I submitted this report to you \Vith my entire approval and eanwstly urged you to adopt their recommendation and enact the same into law.
''The present special session of the General .1.\ ssembly convened on Nonmber 7. On November 15 the Senate, by a \'Ote of 44 to 1, passed a bill submitting to the people a constitutional anwnclment for an income tax, with certain conditions and limitations attached thereto, thus with practical unanimity indorsing the general principle of an income tax. This bill was promptly transmitted to the House of Representatives when certain of th<:> limitations and conditions were stricken, and the bill as thus amended was passed by the House on November 27 by a vote of 141 to 51. This was an O\'erwhelming expression on the part of the Hous<> of its approval of the gt>1wral principles of an income tax.
''Since this overwhelming indorsement by both Houses of the general principle of an income tax, more than two weeks have elapsed and no substantial progress has been made toward reconciling the (lifferences between the two Houses as presented by the amendments referred to.
''Only one of the recommendations of the commission has been enacted into law, namely, a bill providing for a S"tate auditing system. The recommendations for a budget system and a classification tax s~'stem have been rejected. A bill providing for the enforcement and collection of delinquent taxes has been passed by both houses, but is also being held up

274

J oeiL'' AL oF THE HoFsE.

by reason of the failure on the part of the two houses to -reach an agreenwnt on minor amPIHlments.
''The final passage of these Yital bills in the intert>st of the people of Georgia is thus held up by the failure of the Senate awl House to agree on mere <letails rather than the general principles.
''The essential tliffert>nces hPtween the two Houses are:
''First, whether the tax shall apply to net incomes only, with a provision that the occupational taxes may be leYiPd, based on the total amounts of business done in the StatP. This would tend toward a stahilization of taxation; though I ncognize tlw fact that inconw legislation genPrall~ has not emho<lietl the wonl 'net' in tlw State Constitution. This difference is not necessaril~ vital for the reason that it is inconceintble that an~ Gcneral "\ssembly would ever levy a tax on any otlwr than net incomes, as evidenced b~ the fact that IHither the .F'e<leial go,ernment nor any other StatP has lcvied any other than a net income tax.
"The secon<l difference is \\hether or not specific cxemptions shall he written into tlH Constitution. This difference is not vital for the nason that the history of all incom( tax legislation sho\YS that reasonable exemptions haY<> always been allowed, and it is a generall~ recognizt><l principle in income tax legislation; but in ordt>r that the people might be tlefinitPly assure<l on this point, I have suggested heretofore, and now recommend, that these exemptions bP specifically writtPn into thP hill.

\YEDXESDAY, DECEMBER 12TH, 19:23.

275

''The third difference is on the question of whether or not the amount of ad valorem State taxes should be credited on the amount of income tax assessed. In my own personal investigations of the system in other States I \Yas warned against the allowance of such credits. States that have tried it reported that it was unsatisfactory and produced so much confusion that the~, were compelled to discontinue the system. This, howe\'er, is a fPature of the present bill which might, and logically should, be eliminated totally from the present bill and left to the judgment of the Legislature in the adoption of its enabling act after the people Jwve passed upon the general principle of the income tax.
''Therefore, I have come to you to make this my
final appeal to you to reach some agreement, and I most earnestly urge the Senate to recede from its position on the credit clause, or that that clause be eliminated from the present bill, and leave that question for consideration by this General Assembly after the people have had an opportunity to vote on the general principle of an income tax. There is no legitimate reason why this should not be the basis of an agreement between the two Houses, nor why this question should not be settled within two hours, and thus giYe the people the opportunity to express themselws at the polls. I again remind you that the sole question involved in this bill is the submission to the people of a proposed amendment to the Constitution which the people themselves can approve or reject at their own pleasure.
''The critical time for definite action has arrived. Both branches of the General Assembly by a large

276

.JoeRXAL or THE RoesE.

majority han approved the fundamental principle of an income tax. Is it possible that this great majority will permit such vital leg-islation to be thwarted by a small minority whose position is practicall.v an opposition to any tax reform whatever!
''You have already been in srssion more than fh'e weeks at a great expense to the State. The time haH come for prompt and decisin action. A little yielding on the part of both Houses as to nwre details of the bill will result in definite legislation within a few hours' time. But a stubborn and tenacious insistence on these minor differencps will necessarily defeat all legislation.
''I have done eYerything that is hunuml~c possible to bring about a reconciliation of these differences and the enactnwnt of thesl' measures for the relief of the overbunlenetl taxpa.n'rs of Georgia.
''There is nothing more that I can clo except to make this final eanlC'st appeal to tlw patriotism and unselfish spirit of enry mrmber of the General Assembly of Georgia to get together on this measure, the general principles of \Yhich han been oyenvhelmingly indorsed hy both sides. The failure to do this means that a small minorit~, in Pach House has succeedPd in throttling not only the expressed wishes of the great majority of your ho<lies, but also the wishes and desires of the people of Georgia. If you fail to so agree, the fault is not mine; the responsibility is on you.
'' TherP is no use in wasting further Yaluable time. I urge you to reconcile promptly your differences on the bills at issue between the two Houses, namely the

\V"ED~ESDAY, DECEMBER 12TH, 1923.

277

income tax bill, the tax enforcement bill, and the bill to repeal the tax equalization law. Failing to do so, I call on you in the name of the people of the State immediately to adjourn.''

Mr. Duke of the 28th mon"d that the joint session of the General _Assembly do nmY dissolve and the motion prevailed.

The Senate withdrew from the floor of the House.

The following resolution of the Senate was taken up for further consideration:

By Mr. Duke of the 28th-
Senate Resolution 1\o. 11. A resolution that the General Assembly adjourn sine die on Friday, December 14th, 1923, at 6:00 o'clock P. M.
Mr. Milner of Dodge moved that the resolq_tion be tabled and the motion prevailed.
The following bill of the House was taken up for tlw purpose of further consider:>tion of Senate amen<lments thereto:
By Messrs. Ennis of Baldwin and Dixon of .Jenkins-
House Bill Ko. 11. A bill to annually levy and collect a tax for the support of the State government and public institutions, and for other purposes.
The following amendments of the Senate were
read and agreed to :

278

.JouRx AL OF THE HoL"sE.

(7) Amend Paragraph 13 of Section :2 b~ adding a sub-section to be known as (e) :
"Prodded this section and the snh-sections thereto shall not applying to sheriffs and the parties acting as auctioneers for executors, administrators, guardians and commissioners cow lucting sales hy virtue of the onler of any court of this State."
(8) ~\mend Paragraph 13 of Section :2 by adding in line 7 after the \\orcls "liYe stock," the words ''farm impltmeuts all(l produce.'' "\I so b~ striking the fif.,1Jres '' $50.00'' in line 8 and insf'rting the figures '' $25.00. ''
(14) Amend by striking out all of Paragraph 45 of Section 2, beginning with the ~word '' ProYicled,'' in line 13.
(15) Amend Paragraph 48 of t-;ection :2 by striking out all of linf's 15 and 16 of sai<l paragraph and by adding the following to said paragraph:
"Corporations with capital oYer $2,000,000 aml not onr $3,000,000, $600.00; corporations with capital onr $:3,000,000 all(l not oYer $4,000,000, $700.00; corporations with capital onr $4,000,000 and not over $5,000,000, $800.00; corporations with capital oYer $5,000,000 and not onr $6,000,000, $900.00; corporations with capital onr $6,000,000, $1,000.00. ''
(16) Ame1Hl Paragraph 49 of Section 2 by striking the figures ''51'' appearing in line 20 and inserting the figures '' 48. ''
(17) ~\mend Paragraph 49 of Section :2 by striking '' 7:2 '' in lim :2:2 and inserting '' 70. ''

V\7EDNE~DAY, DECEMBER 12TH, 1923.

279

(18) Amend Paragraph 53 of Section 2 by adding: ''The above tax shall not be construed to apply to telephon~ companies issuing directories for use in the telephone exchanges.''
(21) Amend Paragraph 64 of Section 2 by striking figures '' 90'' appearing in line 7 of same paragraph and inserting in lien thereof the figures '' 88.''
(22) Amend Section 2, Paragraph 72, by striking from said paragraph all of the words appearing after the word "establishment" in line 2 thereof, and substituting therefor the following: "$100.00 if employing 10 or more persons, $50.00 if employing 5 and not more than 10 persons; $25.00 if not employing more than 5 persons.''
(24) ~~mend by adding after the word "oil" and before the word "selling" in line 3, Paragraph 80 of Section 2, the following: '' Culn-rts, road machines, and road graders.''
(26) Amend Patagraph 86 of Section 2 by striking the figures "94" in the last line of said paragraph and insert the figures '' 92 '' in lieu thereof.
(27) .Amend Paragraph 87 of Section 2 by striking all of said paragraph after the figures '' $10.00'' in line 3.
(32) Amend Paragraph 90 of Section 2 by striking the words ''do business'' at the end of said paragraph and inserting in lieu thereof the words ''have a place of business.''
(36) ~~mend Section 2, Paragraph 96, by striking out all words in line 7, after the word "quarter,"

280

J ouRxAL OF THE Hom:m.

anll by striking all of lines 8, 9, 10, 11, 12, 13, ~4 and 15 anll by adding after the word ''quarter'' in line 7 of said pargaraph the words and ~gures: ''An
amount equal to one-half of one per cent P/://o) of
the gross receipts from said business for said quarter in this State.''
(38) Amend Paragraph 114 of SE>ction 2 by striking the word ''chiropodist.''
(41) Amend Section 4 by striking the words '' liable to indictment for," appearing in line 20 of sai<l section and inserting in lieu thereof the following: ''guilty of.''
(43) Amend Section 6 by striking the words "liable to indictment for,'' appearing in line 13 of said section and inserting in lieu thereof the following: "guilty of a."
The House disagreed to Senate Amendments Nos. 6, 9, 10, 11, 12, 13, 19, 20, 23, 25, 28, 29, 30, 31, 33, 34, 35, 37, 37-a, 39, 40, 42, and 44.
The following message was recPiYe<l from the Senate through Mr. McClatche~-, thP Secretary thereof:

J."l'!r. St)(~aker:
The Senate has passed by tlw requisite constitutional majority the following hill of the Senate, to wit:
Senate Bill No. 11. ~~ bill to make tax collectors ex-officio sheriffs to collect special taxes.
The following nwssage was recei\-e<l from the Senate through Mr. McClatclw~-, the Secretary thereof:

\VEDXESDAY, DECEMBER 12TH, 1923.

281

Mr. Speaker:
The President has appointed as a Conference Committee on the part of the Senate to act with the House Committee on House Bill No. 47, known as the ]Jnnis Revenue Bill:
The Senator from the 11th, Mr. King.
The Senator from the 46th, Mr. Grantham.
The Senator from the 49th, Mr. Kennedy.
Mr. Milner of Dodge moved that the Honse do now adjourn; the motion prevailed, and Honse Bili No. 11 went mer as unfinished business.
The Speaker announced the Honse adjourned until this afternoon at 3 :00 o'clock.

AFTERXOOX SESSIOX,
3 :00 o'cLOCK P. M.
The House met again at this hour and was called to order by the Speaker.
Mr. Harris of Jefferson moved that the call of the roll be dispensed with and the motion prevailed.
The following message was receincl from the Senate through Mr. McClatchey, the Secretary thereof:
Mr. Speaker: The Senate has passed by the requisite constitu-
tional majority the following hill of the Senate, to wit:

282

Jot:RXAL OF THE Hoc:-sE.

Senate Bill No. 10. A bill .to amend the Constitution so as to exempt certain industries from taxation for a period not exceeding five years.

The Senate has read and adopted the following resolutions of tlw House, to wit:

House Resolution No. 33. A resolution relative to unfinished business of the extra session of 1923.
House Resolution No. 34. A resolution relative to incidental expenses of extra session of 19:2:~.
The following bills of the Senate were read the first time and referred to the committees:

By Messrs. Spence of the 8th, Redwine of the 26th, and Loftin of the 37th-
Senate Bill No. 10. A bill to amend the Constitution relative to exemption of certain industries from taxation, and for other purposes.
Referred to Committee on Amendments to Constitution.

By Mr. Morgan of the 5th-
Senate Bill No. 11. A bill to make tax collectors ex-officio sheriffs in the collection of certain taxes.
Referred to Committee on General Judiciary No. 1.
Under the order of unfinished business the following bill of the House was taken up for the further consideration of Senate amendments thereto:

\YEDXESDAY, DECE;'.iBER 12TH, 1923.

283

By Messrs. Ennis of Baldwin and Dixon of Jenkins-
House Bill No. 11. A bill to annually levy and collect a tax for the support of the State go,ernment and public institutions, and for other purposes.

The following amendments of the R<>nate were read and agreed to :

(45) Amend Section 8 by striking the word ''fair'' and insert in lieu thereof the word ''true'' wherever it appears in said section.

(46) Amend by striking all of Paragraph 2 of Sectibn 9 after the word ''taxes'' in the 30th line of said paragraph.

(47) ~c\mend caption b)' striking the word "to" in line 1 between the wor(ls ''_Act'' and ''annually.''

(48) Amend bill hy striking the word "indictment'' wherever it occurs in said bill and inserting in lieu thereof tlw word "prosecution."
(49) Amen<l bill by striking the words "fair market value'' wherever the)' occur in the bill and insert in lieu thereof the words ''true market value.''
Mr. \Vimberly of Laurt>ns moved that the House reconsider its action in agreeing to Senate Amendment No. 14 to House Bill No. 11 and the motion was lost.
Mr. Smith of Bryan moYecl that the House reconsider its action in agreeing to Senate Amendment No. 1 to House Bill No. 11 and the motion prevailed.

284

.JoPRl\AL oF THE HorsE.

On the adoption of Senate Amendment No. 1 to House Bill No. 11 Mr. Milner of Dodge moved the previous question; the motion prPYailed, and the main question was ordererl.

Mr. Culpepper of Fayette monel that the House agree to SenatP Amendment No. 1 to House Bill No. 11 and the motion prevailPd.
The following report of Conference Committee No. 5 on Senate Bill No. 2 was submitted and read:

Mr. Speaker:
Your Conference Committee No.5 on Senate Bill No. 2 begs leaw to report that it is unable to agree and ask to be discharged.
JNO. CAMP DAvis, 42nc1 District, C. B. GARLICK, 17th District, .C. D. REDWil\E, 26th District,
Committee on part of Senate.
CoPELAl\D of Lowndes, H. H. ELDERS of Tattnall, MeMICHAEL of Marion,
Committee on part of House.

B~ unanimous consent thP Speaker appointed as Conference Committee No. 6 on the part of the House on Senate Bill No. 2 the follo-..ving members of the House :
Messrs. Steele of DeKalh. Davis of Floyd. \Y. R. Jones of Meriwether.

.\VEDXESDAY, DECEMBER 12TH, 1923. 285
The following message was receiYed from the Senate through Mr. McClatchey, the Secretary thereof:
Mr. Speaker: The Senate insists on all its amendments to House
Bill No. 11, known as the ''General Tax Act.'' The following message was receiYed from the Sen-
ate through Mr. McClatchey, the Secretary thereof:
Mr. Speaker: The President has appointed as a Conference
Committee No. 6 the following to act with the House Committee on Senate Bill No. 2:
The Senator from the 2nd, Mr. Miller. The Senator from the 13th, Mr. Pace.
The Senator from the 43rd, Mr. Green.
The following bill of the House, set as a special order by the House, was read the third time and placed before the House for consideration:
By Mr. Milner of DodgeHouse Bill No. 56. A bill to amend an Act to leYy
a tax upon dealers in cigarettes and cigars, and for other purposes.
Mr. McCrory of Schley moved the previous question on the bill and all amendments; the motion prevailed, and the main question was ordered.
The following amendments of the House were read and adopted:

286

,JOL'RX AL OF THE HOU'iE.

By Mr. Milner of Doclge-
~\mend by inserting the follo\Ying: ''Provided, that the number of emplo~~ees shall not exceed six, and the salary of each shall not exceed $2,000.00 per annum."

By Mr. Holton of "Wilcox-
~\mend by striking from second section of said Act the words "each cigar," and substituting thPrefor the words ''each box of cigars.''

The report of the committee, "~hich was favorable
to the passage of the bill, was agreed to as amended.

On the passage of the bill as amended Mr. Knight of Berrien called for the ayes and na~~s and the call was sustained.

The roll call wa-s ordered and the vote was as follmvs:

Those voting in the affirmative were Messrs.:

Adair

Branch

Adams of Franklin Brannen

Adams of Towns

Callaway

Anderson

Camp of Campbell

Arnold

Camp of Coweta

Atkinson of Camden Carr

Aubrey

Childs

Bandy

Christopher

Barrett

Clark

Beck

Codngton

Bennett

Cox

Bird

Culpepper

Bowden

Daniel of Troup

Bozeman

Davis of Floyd

Braddy

Dads of Thomas

De}'oor DuBose Duvall Dykes Biders Ellis Evans of Warren E,e Fleming of Columbia Fletcher Fortson Fowler Gillen Greer Griner

"TEDXE::;DAY, DECEMBER 12TH, 1923.

287

Grovenstein

Latham

ReYille

Guess

Lyons

Roberts

Hamrick

McClure

Rowe

Harrell

1fcCrory

Russell

Harris

~feMichael

Rutherford

Harrison

Mann

Sapp

Hatcher of Burke Mansell

Hhe<ld

Hateher of ::\fuseogee Meeks

Singletary

Head

~filner

Smith of Bryan

Hillhouse

::\fullis

Smith of Lamar

Hines of Decatur Hines of Sumter Holden Holton Howard of. Chatta-
hoochee Howard of Long Howard of Screven Hulme Hyman Jenkins Johnson of Forsyth .Tones of Coweta

X a pier

Stanley

Xorman of Colquitt Steele

X orman of Henry Stevens

Orr

Stone

Parks

Stovall

Parrish Peek

Strickland Sutlive

Penland

Tatum

Perkins of

\Varren

Habersham

West

Perkins of Muscogee Whitworth

Perryman

Wilson

Phillips of Jasper

\Vimberly of Toombs

.l ones of Floyd

Phi IIi ps of Te!fair Wimberly of Twiggs

Jones, W_ R_, of

Pitts

Winship

Meriwether

Pope

Woodruff

King

Price

Worthy

Those voting in the negative were Messrs.:

Banister Blease Boswell Copeland Daniel of Heard DeLaPerriere Dixon of Wilkinson Evans of Screven }'oy Golden

Huxford Johnson of Bacon .Tones of Cook Jordan Kempton Knight Lindsey :Montgomery Xew Pafford

Peterson Pickren Riley Robertson Smith of Fulton Smith of Jefferson Spence Stewart Way Williams

Those not voting were MesSi's. :

Atkinson of Chatham
Bell

Bleckley Boatwright Burt

Bussey Carter Collins

2tl8

.TOl;RXAL or THE HorsE.

Cumming

}IcCullough

Curry

1IcDonald

Dixon of Jenkins

}fcGarity

Duncan

.:1-IcMullan

Ennis

Maddox

Fleming of Hancock :Mayo

Griffis

Miles

Haddock

Moore

Houston

Owen

Jones, A. D., of

Parker

Meriwether

Pickering

Kirkland

Rountree

Langley

Shettlesworth

Linder

Simpson

Logan

Stanford

r.oyd

Sweat

Swindle 'rippins Toole Trippe Turner Tyson Yan Lamlingham Vaughan Whitley Wimberly of
Laurens
Wingate Wood Wright Mr. Speaker

Ayes 12:~, nays 30.

The roll call wits Yerified.
On the passage of the bill as amendP<l the ayes were 123, nays 30.
The bill having received tlw requisite constitutional majority was passed-as ame>nded.
Mr. Milner of Dodge moved that the hill be Immediately transmitted to the Se>uat<' and the motion prevailed.
Mr. Knight of Beni<>n mO\'Pd that the House tlo now adjourn and the motion prevailNl.
The Speaker announced tlw House adjourned until to-morrow morning at !) :00 ()'clock.

TRCR:->DAY, DECE~1BER 13TH, 1923.

289

REPRESE::o;TATIYE HALL, ATLAXTA, GA.,

THURSDAY, DECEMBER 13TH, 1923.
The House met pursuant to adjournment this da~ at 9 :00 o'clock A. M., was called to order by the Hpeaker, and opene<l with prayer by the Chaplain.

The roll was called and the following members answered to their names:

Adair

Carter

Adams of Franklin Childs

Adams of Towns

Christopher

Anderson

Clark

Arnold

Collins

Atkinson of Camden Copeland

Atkinson of

Covington

Chatham

Cox

Aubrey

Culpepper

Bandy

Cumming

Banister

Curry

Barrett

Daniel of Heard

Beck

Daniel of Troup

Bell

Davis of Floyd

Bennett

Davis of Thomas

Bird

DeFoor

Blease

DcLaPerriere

Bleckley

Dixon of Jenkins

Boatwright

Dixon of Wilkinson

Boswell

DuBose

Bowden

Duncan

Bozeman

Duvall

Braddy

Dykes

Branch

Elders

Brannen

Ellis

Burt

Ennis

Bussey

Evans of Screven

Callaway

Evans of Warren

Camp of Campbell Eve

Camp of Coweta

J.'lemiug of Columbia

Carr

Fleming of Hancock

Fletcher Fortson Fowler Foy Gillen Golden Greer Griffis Griner Groveustcin Guess Haddock Hamriek Harrell Harris Harrison Hatcher of Burke Hatcher of Muscogee Head Hillhouse Hines of Decatur Hines of Sumter Holden Holton Houston Howard of Chatta-
hoochee Howard of Long Howard of Screven Hulme Huxfo1d

290

JoeRKAL OF THE Hor,;E.

Hyman ,Jenkins Johnson of Bacon Johnson of Forsyth .Tones of Cook Jones of Coweta .J OJH's of Floyd .Tones, A. D., of
Meriwether Jones, IV. R., of
Meriwether Jordan Kempton King Kirkland Knight Langley Latham Linder Lindsey Logan Loyd Lyons MeClure McCrory McCullough ::\fcDonald McGarity McMichael McMullan Maddox ::\Iann ::\fans ell Mayo Meeks Miles Milner Montgomery :Moore ::\fullis

Xa pier

Smith of Lamar

New

Spence

Xorman of Colquitt Stanford

:\orman of Henry Stanley

Orr

Steele

Owen

Stevens

Pafford

Stewart

Parker

Stone

Parks

Stovall

Parrish

Strickland

Peek

Sutlive

Penhnrl

Sweat

Perkins of

Swindle

Habersham

Tatum

Perkins of Muscogee Tippins

Perryman

Toole

Peterson

Trippe

Phillips of .Jasper Turner

Phillips of Telfair Tyson

Pickering

Van Landingham

Pickren

Vaughan

Pitts

\Yarren

Pope

Way

Price

\Vest

ReYille

Whitle~

Riley

Whitworth

Roberts

\Yilliams

Robertson

\Vi \son

Rountree

\Vimberly of Laurens

Rowe

\Yimberly of Toombs

Russell

Wimberly of Twiggs

Rutherford

\Vingate

Sapp

Winship

Shedd

\Vood

Shettlesworth

Woodruff

Simpson

Worthy

Singletary

Wright

Smith of Bryan

::\Ir. Speaker

Smith of Fulton

Smith of Jefferson

.Mr. Bell of Burke, Chairman of the Committee on .Journals, rPporte(l that the .JOlll'nal had been read and founJ correct.

THURSDAY, DECE:\IBER 13TH, 1923.

291

By unanimous consent the realling of the Journal of yesterday's proceedings was dispensed with.

The Journal was confirmed.
By unanimous consent the following was established as the o~der of business during the first part of the thirty minutes period of unanimous consents:
1. Reports of Standing Committees.
2. Reading of House and Senate bills, fayorably reported the second time.
Mr. \V. R. Jones of Meriwether County, Chairman of the Committee on Amendments to the Constitution, submitte<l the following report:

Mr. &peaker:
Your Committee on Amendments to the Constitution, have had under consideration the following bill of the Senate aml have instructed me as Chairman to report the same back to the House with the recommendation that the same do pass:
Senate Bill Ko. 10.
Respectfully submitted, \Y. R. Jo::-ms of Meriwether,
Chairman.
Mr. Elders of Tattnall County, Chairman of the Committee on Education, submitted the following report:

,Jot:HC\Af, OF THE HousE.
Mr. Speaker: Your Committee on Education haYe had under
consideration the following resolution of the Senate, and haye instructed me as Chairman to rPport the samP back to the House with the reconmwn<lation that the same do pass by substitute:
Senate Resolution No. 4.
ELDERs of Tattnall, Chairman.
Tlw following bill of the Senate, favorably reported by the committee, was read the second time:
By Messrs. Spence of the 8th, Redwine of the 26th, Loftin of tlw :nth-
Senate Bill Ko. 10. A bill to exem}Jt certain in(lustries from taxation for a 1wriod of five years, awl for other purposes.
Mr. Rowe of Richmond arose and addressed till' House on a point of personal privilege.
The following resolution of the Senate, set as a speeial order by the House, was takcn up for further consi1leration:
By l\fr. Beauchamp of the 23rc1-
Senate Resolution Ko. 4..A resolution relative to tlw supplying of free school hooks.
Mr. Bozeman of 'Vorth madP the point of order that the substitntP offered h~' the CommittPe on Edu-

r:I'ueRsD.\Y, DECE.:\IBER 13TH, 1923.

293

cation was not germane to the call of the Go\ernor and was therefore out of order.

The Speaker overruled the point of order.
Mr. Camp of Campbell moved the previous question; the motion prevailed, and the main question was ordered.

The following amendments to the committee substitute were read and adopted:

By Mr. Simpson of Lee:
Amend by striking Section ;J m its entirety and substituting in lieu thf'n'of the following:
''Section 5. Be it further enacted, that County Boards of Education shall be required to have on hand a sufficient supply of books for the various schools under their charge and shall give public notice five days prior to the opening of each school session that such books are available, and the County Boards of Education may designate some agent or agents to handle such boob; for the various schools under their jurisdiction.''

By Mr. McMichael of Marion-
Amend Section 3, line 9 by striking the word ''and'' and inserting in li0n thereof the words ''but must be.''

By Mr. McMichael of Marion-
Amend by striking out the words ''such rental funds shall revert to the school authorities of the

Jonc-.;AL oF THE Hon.;E.
unit controlling the same,'' in lines 2 and 3 on the 2nd page of the printed bill.
The following committee substitute was read and adopted as amended:
A BILL
To be t>ntitle(l an ~\ct to provide a method by which school books may be furnished free, or rented, to the children of Georgia under a local option plan, by counties, cities, local school systems and separate school districts; to provide a time and method hy which school hooks shall be adopted; to provide a method of dir:;tribution at definite prices; to repeal conflicting laws; to provide for exchange price of old books, and for other purposes.
Section 1. Be it enacted by the General Assembly of Georgia, That within sixty days after the passage of this Act it shall be the duty of the State Board of Education, acting as the State Text-Book Commission, to adopt a series of school books for the schools of the State according to the lmYs now governing the adoption of school books; proyided, that the said Text-Book Commir:;sion shall not be limited or restrained by, or restrictet.l to the 50~{; exchange rate for old books as provided in the ...:\.ct of 1903, known as the State rniformity .Act, but the said State Text.3ook Commission is hereby authorized and directed to obtain the hest exchange rate for old books possible, provided that the exchange rate or allowance for the old books shall he as much as is allowed by the publisher of the new book as the rate allowed in

THURSDAY, DECEMBER 13TH, 1923.

295

any other State under like conditions and terms of adoption.
Sec. 2. Be it further enacted, That all the terms, conditions and benefits obtainable and applicable, in the State Uniformity ..Act of 1903, and also of the Act of 1916, approved August 8th, known as the Yeomans Act, shall apply to and be available for all the schools of this State governed by the adoption made under this Act.
Sec. 3. Be it further enacted, That for the purpose of furnishing free books, either by renting, lending or giving them to the children of the State, any county, city, separate districts or independent school districts may have the right to use a part of their school funds derived from State appropriation, local taxation, gifts or bequests, according to the wish of the local school authorities. If a county as a whole wishes to rent, lend or give free books, the question may be determined by the Board of Education of the county. If a local or separate district wishes to so furnish books, the question may be determined by the Board of Trustees of such district, and approved by the County Board of Education.
If the books art> rented to the children, the rental price shall in no event be greater than 50% of the price of the book. Such rental funds shall revert to the school authorities of the unit controlling the same.
For the purpose of carrying out the provisions of this Section, it shall be the duty of the State School Board, through the State Superintendent of Educa-

296

.J OL'Rj\' AL OF THE HousE.

tion, to devise plans, methods, rules and regulations governing the same.
Sec. 4. Be it further enacted, That School Boards of any division handling school funds, are authorized to fumish books free to children whose parents or guardians, in the judgment of the School Board, are unable to provide their children with books.
See. 5. Be it further enacted, That Boards of .B~ducation are hereby authorized to require their County Superintendents of Education, or their Secretaries, to keep on hancl at all times a supply of books antilable to meet the needs of the schools, or, if they so <lesire, they may designate some agent or agents to handle the hooks according to the terms of the laws no>v in force in this State.
Sec. 6. Be it further enacted, That all laws in contiict with this Act are hereby repealed.

The report of the committee, which was favorable to the passage of the bill h~- substitute, was agreed to as amended.

Un the passage of the bill hy snhstitnte as amended the ayes were 134, nays 1+.

Tlw bill having rccei\ed tlw requisite constitutional majority, was passed by ~mhstitute as amended.

Mr. Rowe of Richmond arose and addressed the House on a point of personal privilege.

The following message was received from the Senate through Mr. McClatchey, the Secretary thereof:

THURSDAY, DECEMBER 13TH, 1923.

297

Mr. Speaker:
The Senate has instructed the Secretary to notify the House that the Senate has recommitted the report of the Conference Committee on House Bill No. 47 to the same committee on the part of the Senate and respectfully request the concurrence of the House.
By unanimous consent House Bill No. 47 was recommitted to the same Conference Committee on the part of the House.
Under Rule 41 the following bill of the House was taken up for the further consideration of Senate amendments thereto :

By Messrs. Ennis of Baldwin and Dixon of J enkins-
House Bill No. 11. A bill to annually levy and collect a tax for the support of the State Government and public institutions, and for other purposes.

Mr. Ennis of Baldwin moved that the House recede from its disagreement to Senate Amendment No. 44.

Mr. Knight of Berrien moved that the House insist upon its disagreement and that the Speaker appoint a Conference Committee to meet with a like committee from the Senate.
Mr. Vaughan of Rockdale moved the previous question; the motion prevailed, and the main question was ordered.

:298

.JorRXAL oF THE Hou~E.

On the motion that the House recede from its disagreement to Senate _Amendment No. 44 Mr. Covington of Colquitt called for the ayes and nays and the call was not sustained.
The motion that the House rece<le from its disagreement to Senate Amendment No. 44 prevailed and the House agreed to tlw following amendment of the Senate as amended:
(44) ~\mend by substituting the following in lieu of Section 7, and to be known as Section 7:
"Section 7. Insurance Companies. (1) Be it further enactell by the authority aforesaid, That all foreign and domestic insurance companies doing business in this State shall pay one and one-half (llf://c) per cent upon gross premiums on business done in this StatP for the year, with no deduction for <lividends, whether returned in cash or allowed in payment or reduction of premiums, or for additional insurance, nor shall any deduction he allowed for premium abatement~ of an~ kind or character, or for reinsurance, except in companies authorized to do business in Georgia, or for cash surrender values paid, or for losses, or expenses of any kind, said tax being imposed upon gross premiums without any deductions whateYer except for premiums returned on change of rate and cancelled policies and on reinsurance as above provided. Provided, that local organizations, known as Farmers' Mutual Insurance Companies, operating in not more than four counties, shall not be subject to this tax.
" (2). Every insurancP company incorporated under the laws of this State and doing business on

THURSDAY, DECEMBER 13TH, 1923.

299

the legal reserve plan, shall be required to return for taxation all of its real estate as other real estate is returned, and all of the personal property owned by it shall be ascertained in the following manner: From the total value of the assets held by the company, both real and personal, shall be deducted the assessed value of all real estate owned by the company in this State, the non-taxable funds deposited by the company with the State Treasurer, and the amount of the reserve or net value of the policies required by law to be held by the company for its policyholders, and which belong to such policyholders; the remainder shall be the value of the personal property o-..vned by and taxable against such companies.
"(3). That "'hene-...er any Insurance Company doing business in this State shall make it appear by proof to the Insurance Commissioners that onefourth of the total assets are invested in any or all of the following securities or property, to "it: Bonds of this State, or of any County or Municipality of this State, property situated in this State and taxable therein, loans secured by liens on real estate situated in this State, or policy loans by insurance policies issued by such company on lives of persons resident of this State, then the premium tax levied by the first paragraph of this Section shall be abated or reduced to one per centum upon the gross receipts of such company and if the amounts so invested by any such company shall be as much as three-fourths of the total assets of such company, then said premium tax shall be abated or reduced to one-fourth of one per centu!ll upon such gross receipts of such company.

300

J ouRx AL oF THE HousE.

Amend substitute for Section 7 by striking the words ''on business done'' and inserting in lieu thereof the words ''received by them.''
~\mend Section 7 of substitute hy adding the following words after the wonl ''tax'' in line 16 of said substitute to Section 7, "Provided further, that mutual fire insurance companies chartered by this State which require their members to make premium deposits to 'provide for losses and expenses, and which premium deposits are used wholly for the payment of losses and expenses and returned to the policyholders or held to pay losses and expenses and as reinsurance reserves, shall not be subject to this tax."
~--\mend substitute for Section 7 by striking the words "authorized to do," appearing in the 9th line of said substitute and inserting in lieu thereof the word ''doing.''
Mr. Covington of Colquitt moved that the House reconsider its action in receding from its disagreement to Senate Amendment No. 44.
Mr. Covington of Colquitt arose to a point of parliamentary inquir~ as to whether or not the motion to reconsider was debatable, and the Chair ruled that the said motion was not debatable, stating that the previous question had not been exhausted until final ac.tion on the amendment had been had, and until after the motion to reconsider was disposed of.

( )n the motion to reconsider Mr. Covington of Colquitt called for the ayes and nays and the call was sustained.

THL:RSDAY, DECEMBER 13TH, 1923.

301

The roll call was ordered and the vote was as follows:

Those voting in the affirmative were Messrs.:

Adams of Towns Bandy Banister Beck Bennett Braddy Carter Covington Daniel of Heard Daniel of Troup Davis of Thomas DeFoor Duvall Ellis Fletcher Haddock Hamrick Harrell Hillhouse Hines of Decatur

Hines of Sumter Holton Houston Howard of Chatta
hoochee Howard of Long Hulme Hyman Jenkins Johnson of Bacon Johnson of Forsyth Jones of Cook King Kirkland Knight Lyons McCrory l\fcMichael :Mansell Meeks

Miles Norman of Colquitt Pafford Penland Pickren Robertson Shedd Shettlesworth Smith of Bryan Smith of Jefferson Spence Stanley Tatum Warren West Whitley Wimberly of
Laurens Wimberly of Twiggs Worthy

Thost- ,-oting in the negative were Messrs. :

Adair

Callaway

Adams of Franklin Camp of Campbell

Anderson

Camp of Coweta

Arnold

Carr

Atkinson of Camden Childs

Aubrey

Christopher

Barrett

Clark

Bell

Copeland

Blease

Cox

Boswell

Culpepper

Bowden

Davis of Floyd

Bozeman

DeLaPerriere

Branch

Dixon of Wilkinson

Brannen

DuBose

Burt

Duncan

Elders Ennis Evans of Screven Evans of Warren Eve Fleming of Columbia Fleming of Hancock Fowler
Foy
Greer Grovenstein Guess Harris Harrison Hatcher of Burke

J ouRxAL OF THE Ho-uf'>E.

Hatcher of Museogee Xew

Singletary

Holden

Xorman of Henry Smith of Lamar

Howard of Screven Orr

Steele

Huxford

Owen

Stevens

Jones of Coweta
.Jones, w. R., of

Parks Parrish

Stone Stovall

Meriwether

Peek

Strir kland

.Jordan

Perkins of Muscogee Sutlive

K1mpton

Perryman

Tippins

Latham

Phillips of Jasper Toole

Lindsey

Phillips of Telfair Turner

McClure

Pitts

Tyson

:McGarity

Pope

Vaughan

:McMullan

Price

Way

Maddox

Reville

\Vhitworth

Mann

Riley

Williams

Milner

Roberts

'Wilson

::\foore

Rountree

Winship

Mullis

Rowe

Wood

Xapi<.'r

Sapp

\Voodruff

Simpson

Those not voting were Messrs.:

Atkinson of Chatham
Bird Bleckley Boatwright Bussey Collins Cumming Curry Dixon of Jenkins Dykes Fortson Gillen Golden Griffis Griner

Head Jones of Floyd .Tones, A. D., of
:Meriwether Langley Linder Logan Loyd ::\fcCullough ::\feDonald Mayo :Montgomery Parker Perkins of
Habersham

Ayes 58, nays 105.

Peterson Pi<"kering Hussell Rutherford Smith of Fulton Stanford Stewart Sweat Swindle Trippe Van Landingham Wimberly of Toombs Wingate Wright Mr. Speaker

By unanimous consent the verification of the roll call was dispensed with.

THrnsDAY, DEcE~IBER 13TH, 1923.

303

On the motion to reconsider the ayes were 58, nays 105, and the motion was lost.
Mr. Milner of Dodge moved that the House do now adjourn; the motion prevailed, and House Bill No. 11 went over as unfinished business.
The Speaker announced the House adjourned until this afternoon at 3 :00 o'clock.

AFTER~OO~ SESSIOX' 3 :00 o'cLOCK P. M.
The House met again at this hour and was called to order by the Speaker.
Mr. Smith of.Lamar moved that the call of the roll be dispensed with and the motion prevailed.
Mr. Guess of DeKalb County, Chairman of the Committee on General Judiciary No. 1, submitted the following report:
Mr. Speaker:
Your Committee on General Judiciary No. 1 have had under consideration the following hill of the Sen-
ate and have instructed me as Chairman, to report
the same back to the House with the recommendation that the same do pass:
Senate Bill No. 11. GuEss of DeKalb, Chairman.

:i04

,}(JL:R:\AL oF THE Hoc:-;r:.

The following bill of the Senate, favorably reported by the committe>, was read the second time:

By Mr. Morgan of the 5th-
Senate Bill No. 11. A bill to make tax collectors ex-officio sheriffs in the collection of certain taxes.
Under the order of unfinished business the following bill of the House was taken up for the further consideration of Senate amendments thereto:

By Messrs. Enllis of Baldwin and Dixon of J enkins-
House Bill No. 11. A bill to annually levy and collect a tax for the support of the State Government and public institutions and for ?thcr purposes.
Mr. Ennis of Baldwin moved that the House insist upon its disagreement to all amendments from which it had not receded.
Mr. Huxford of Clinch moved that the House re-
cede from its disagreement to all Senate amend-
ments.
Mr. Knight of Berrif'n moved the previous question; the motion pr0vailed, and the main question was ordered.
The motion that the House recede from its disagreement to all Senate amendments was lost.
The motion that the House insist upon its disagreement to all Senate amendments prevailed.

THURSDAY, DECEMBER 13TH, 1923.

305

By unaimous consent the Speaker appointed the following members of the House as a Conference Committee on the part of the House on House Bill No. 11:
Messrs. Ennis of Baldwin.
cMichael of Marion.
Stewart of Atkinson.
The following message was received from the Senate through Mr. McClatchey, the Secretary thereof:
1vlr. Speaker:
The Senate has agreed to the majority report of the Conference Committee on House Bill No. 47, known as the Ennis Revenue Bill.
The following majority and minority reports of the Conference Committee on House Bill No. 47 were submitted and read:

MAJORITY REPORT
Mr. President:
Your committee of conference on House Bill No. 47, known as the Ennis bill, beg leave to report:
1Ve recommend that the Senate recede from its Amendments Nos. 1 and 5.
"\Ve recommend that the House recede from its <lisagreement to Amendment No. 2 and Amendment No.3.

:306

J ot:R.x AL oF THE HousE.

\\'e recommend that the Amendment No. 4 be

amended by the House and Senate as follows: "by

substituting 20j{ for 15j/, wherewr same occurs in

the amendment.''

.J. H. ExNrs.

T. B. MooRE.

G. B. TooLE of Decatur.

\V. B. KEXXEDY, Senate.

MINORITY REPORT
"'e, the undersigned members of the committee 011 the part of the Senate concur in all of the above report except as to Ame11clment Nos. 1 and 5, to which Wt' respectfully dissent.
E. R. Kr.xa, Senate. E. L. GRAXTHAM, Senate.
The Majority Report of the Conference Committee on House Bill No. 47 was adopted.
Mr. McMichael of Marion arose and addressed the House on a point of personal privilege.
The follo\\ing report of Conference Committee Ko. 6 on Senate Bill No. :2 was suhmitted, read all<l adopted:
Mr. Speaker:
Your Committee Ko. 6 on the part of the House in conference on Senate Bill No. 2, known as Lankford Income Tax Bill, beg leaw to submit the following report:

THURSDAY, DECECVIBER 13TH, 1923.

307

The Conference Committee has failed to agree, and ask to be discharged, and ask for appointment of a new committee, and recommend the adoption of the following resolution.
L. J. STEELE. \V. R. JoxEs.
J. ScoTT DAvis.

The following message was received from the Senate through Mr. McClatchey, the Secretary thereof:

Mr. Speaker:
The Senate insists on its position on Senate Resolution Ko. 4, known as the Beauchamp Free TextBook Resolution.

The following message was received from the Senate through Mr. McClatchey, the Secretary thereof:

Mr. Speaker: The President has appointed as a new Conference
Committee No. 7 the following to act with the House committee on Senate Bill Ko. 2:
The Senator from the 11th, Mr. King. The Senator from the 17th, Mr. Garlick. The Senator from the 26th, Mr. Re<hvine.
The following message 'vas receiveu from the Senate through Mr. McClatche~, the Secretary thereof:

Mr. Speaker:
The Senate has receded from the following Senate amendments to House Bill No. 11:

308

J O"C"RKAL o.F THE Ho"LsE.

NOS. 3, 9, 23, 25, 30, 31, 33, 40.

The Senate insists on the following:

NOS. 5, 6, 10, 11' 12, 13, 19, 20, 28, 29, :14, 35, 37' 37-A, 39, 42.

The President appointed as a ConfPrt'nce Committee on House Bill No. 11:
The Senator from the 7th, Mr. Moore.
The Senator from the 18th, Mr. Phillips.
The Senator from the 30th, Mr. Mason.
The Speaker appointed as Conference Committe\' No. 7 on the part of the House on Srnate Bill No. 2 the following members of the House:
Messrs. Howard of Chattahooclwe. Beck of Carroll. Dykes of Dooly.
The following resolution of the House was real and placed before the House for consideration:
By Mr. W. R. Jones of Meriwether and othersHouse Resolution No. 36. A resolution to give
certain instructions to the Conference Committee on Senate Bill No. 2.
Mr. Parks of Terrell made the point of order that a conference committee could only agree or disagree and could not make recommendations to the House to instruct future conference committees as to what action they should take.

THURSDAY, DECEMBER 13TH, 1923.

309

The Chair overruled the point of order on the ground that the resolution before the House contained instructions to a conference committee and that the House had the authority to give instructions to such committees, and also that the resolution was before the House for the consideration of the individual members.
Mr. Bowden of McDuffie moved that the consideration of the resolution be indefinitely postponed.
Mr. Bennett of Dodge moved the previous question; the motion prevailed, and the main question was ordered.

On the adoption of the resolution Mr. Harris of Jefferson called for the ayes and nays and the call was sustained.

The roll call was ordered and the vote was as follows:

Those voting in the affirmative were Messrs. :

Adair

Camp of Campbell

Adams of Franklin Carr

Adams of Towns

Carter

Anderson

Childs

Atkinson of Camden Christopher

Anbrey

Clark

Banister

Collins

Beck

Copeland

Bell

Covington

Bennett

Cox

Blease

Daniel of Troup

Boswell'

Davis of Floyd

Braddy

Davis of Thomas

Branch

DeFoor

Brannen

Duncan

Callaway

Duvall

Dykes Elders Ellis Ennis Evans of Screven Fleming of Columbia Fleming of Hancock Fletcher Fortson Foy Gillen Golden Greer Griner Grovenstein Haddock

310

JouRNAL OF THE Hoc:sE.

Hamrick Harrell Harris Harrison Hatcher of Burke Head Hillhouse Hines of Decatur Hines of Sumter Holden Holton Howard of Chatta-
hoochee Howard of Long Howard of Screven Hulme Jenkins Johnson of Bacon Johnson of Forsyth Jones of Cook Jones of Coweta Jones of Floyd Jones, W. R., of
Meriwether Jordan Kirkland Knight Latham Logan Lyons McClure McCrory

McGarity

Shedd

:McMichael

Shettlesworth

:McMullan

Simpson

:::\fann

Singletary

:::\fansell

Smith of Jefferson

Meeks

Smith of Lamar

Miles

Spence

Montgomery

Stanley

Moore

Steele

Mullis

Stevens

Xapit'r

~tone

Norman of Colquitt Stovall

Norman of Henry Strickland

Orr

Swindle

Owen

Tatum

Pafford

Toole

Parrish

Trippe

Penland

Tyson

Perkins of

Vaughan

Habersham

~Warren

Perkins of Mus~ogee Way

Perryman

West

Phillips of Jasper Whitworth

Phillips of Telfair Williams

Pickren

Wilson

Pope

Wimberly of Twiggs

Price

Winship

Reville

Wood

Roberts

Woodruff

Robertson

Worthy

Rountree

Russell

Those voting in the negatiYe were Messrs.:

Barrett Bird Bowden Bozeman Curry Dixon of Wilkinson Evans of Warren Fowler

Hatcher of Muscogee Peterson

Hyman

Pitts

Kempton

Riley

Lindsey

Rowe

Milner

Stewart

New

Sutlive

Parks

Tippins

Peek

\Vimbel"ly of Laurens

THURSDAY, DECEMBER 13TH, 1923.

311

Those not Yoting were Messrs. :

Arnold

Griffis

Atkinson of Chatham Guess

Bandy

Houston

Bleekley

Huxford

Boatwright

,Jones, A. D., of

Burt

Meriwether

Bussey

King

Camp of Coweta

Langley

Culpepper

Linder

Cumming

Loyd

Daniel of Heard McCullough

DeLaPe,rriere

McDonald

Dixon of Jenkins Maddox

DuBose

Mayo

Eve

Parker

Pickering Rutherford Sapp Smith of Bryan Smith of Fulton Stanford Sweat Turner Van Landingham Whitley Wimberly of Toombs Wingate Wright Mr. Speaker

Ayes 139, nays 24.

By unanimous consent the Yerification of the roll call was dispe'nsed with.

On the adoption of the resolution the ayes were 1:-39, nays 24 and the resolution was adopted.

Mr. Neill of Muscogee moved that the House do now adjourn and the motion prevailed.

Leave of absence was granted Mr. Daniel of Heard.

The Speaker announced the House adjourned until to-morrow morning at 9:00 o'clock.

312

JouRNAL OF THE HousE.

REPRESEXTATIVE HALL, ATLANTA, GA., FRIDAY, DECEMBER 14TH, 1923.

The House met pursuant to adjournment this clay at 9 :00 o'clock A. M., was called to order by the Speaker, and opened with prayer h~' the Chaplain.

The roll was called and the following members answered to their names :

Adair

Childs

Fortson

Adams of Towns

Christopher

Fowler

Adams of Franklin Clark

Foy

Anderson

Collins

Gillen

Arnold

Copeland

Golden

Atkinson of Camden Covington

Greer

Atkinson of Chatham Cox

Griffis

Aubrey

Culpepper

Griner

Bandy

Cumming

Grovenstein

Banister

Curry

Guess

Barrett

Daniel of Heard

Haddock

Beck

Daniel of Troup

Hamrick

Bell

Davis of Floyd

Harrell

Bennett

Davis of Thomas

Harris

Bird

DeFoor

Harrison

Blease

DeLaPerriere

Hatcher of Burke

Bleckley

Dixon of Jenkins Hatcher of ~uscogee

Boatwright

Dixon of Wilkinson Head

Boswell

DuBose

Hillhouse

Bowden

Duncan

Hines of Decatur

Bozeman

Duvall

Hines of Sumter

Braddy

Dykes

Holden

Branch

Elders

Holton

Brannen

Ellis

Houston

Burt

Ennis

Howard of Chatta-

Bussey

Evans of Screven

hoochee

Callaway

Evans of Warren Howard of Long

Camp of Campbell Eve

Howard of Screven

Camp of Coweta

Fleming of Columbia Hulme

Carr

Fleming of Hancock Huxford

Carter

Fletcher

Hyman

FRIDAY, DECEMBER 14TH, 1923.

313

Jenkins .Johnson of Bacon Johnson of Forsyth Jones of Cook Jones of Coweta .Jones of Floyd .Jones, A. D., of
Meriwether .Jones, "\V. R., of
Meriwether Jordan K<.>mpton King Kirkland Knight Langley Latham Linder Lindsey Logan Loyd Lyons McClure McCrory McCullough McDonald McGarity McMichael McMullan Maddox Mann Mansell Mayo Meeks Miles Milner Montgomery Moore Mullis

Napier

Smith of Jefferson

New

Smith of Lamar

Norman of Colquitt Spence

Norman of Henry Stanford

Orr

Stanley

Owen

Steele

Pafford

Stevens

Parker

Stewart

Parks

Stone

Parrish

Stovall

Peek

Strickland

Penland

Sutlive

Perkins of

Sweat

Habersham

Swindle

Perkins of Muscogee Tatum

Perryman

Tippins

Peterson

Toole

Phillips of Jasper Trippe

Phillips of Telfair Turner

Pickering

Tyson

Pickren

Van Landingham

Pitts

Vaughan

Pope

Warren

Price

Way

Reville

West

Riley

Whitley

Roberts

Whitworth

Robertson

Williams

Rountree

Wilson

Rowe

Wimberly of Laurens

Russell

Wimberly of Toombs

Rutherford

Wimberly of Twiggs

Sapp

Wingate

Shedd

Winship

Shettlesworth

Wood

Simpson

Woodruff

Singletary

Worthy

Smith of Bryan

Wright

Smith of Fulton

Mr. Speaker

Mr. Bell of Burke, Chairman of the Committee on Journals, report~d that the Journal had been read and found correct.

314

JorRXAL oF THE RoesE.

By unanimous consent the reading of the Journal of yesterday's proceedings was dispensed with.
The Journal was confirmed.
Mr. Rowe of Richmowl arose aiHl a<ldresse<l the House on a point of pcrsonal priYilegc.
By unanimous consent tlw following was established as the order of business during the first part of the thirt~ minutes period of unanimous consents:
1. Introduction of New Matter under the Rules.
:2. Reports of Standing Committees. 3. Reading of Houst> aml SPnate bills, favorably reported the secoJl(l time. 4. First rea<ling of Sen'lte bills and resolutions.
By unanimous consent the following resolution of the House was introduced, read the first time, and
. referred to the committee:
By Mr. McMichael of MarionHouse Resolution No. :37. A resolution relative
to the appointment of a committee to inYestigate the State Highway Department.
Referred to CommittPc on Public Highways.
Mr. Moore of ~-\ ppling arose and addressed the House on a point of personal priYilege.
Mr. McMichael of Marion arose and addressed the House on a point of personal privilege.
The following resolution of the Senate ~was taken up for the purpose of further consideration of House substitute and amendments thereto:

FRIDAY, DECEMBER 14TH, 19:2:3.

315

By Mr. Beauchamp of the 22nd-
Senate Resolution No. 4. A resolution relative to the supplying of free school books.

Mr. Elders of Tattnall moved that the House insist upon its substitute as amended and the motion prevailed.

Mr. Milner of Dodge, Vice-Chairman of the Committee on Rules, submitted the following report:

Jlfr. Speaker:
Your Committee on Rules having had under consideration the preparation of Calendar recommend that Senate Bill No. 10, by Mr. Spence, to exempt certain manufactories from taxation, be set as a special order, for consideration immediately after the disposition of the General Tax Act.
Respectfully submitted, MrLXER of Dodge, Vice-Chairman.
The report of the Committee on Rules was agreed to and the order of business contained therein established.
Mr. McMichael of Marion requested that he be relieved as a member of the Conference Committee on House Bill No. 11 and the request was granted.
The Speaker appointed on the Conference Committee on House Bill No. 11, in lieu of Mr. McMichael of Marion, Mrs. Napier of Bibb.

316

JouRNAL OF THE HousE.

Mr. Rowe of Richmond arose and addressed the House on a point of personal privilege.

The following resolution of the House was read:

By Mr. Barrett of Stephens-
House Resolution No. 38. A resolution that the Conference Committee on House Bill No. 11 be instructed to review Paragraph 1 of Section 2 and make such recommendation as may be deemed proper.
Mr. Harrell of Stewart moved the previous question; the motion prevailed, and the main question was ordered.
The resolution was adopted.
Mr. Culpepper of Fayette moved that the House reconsider its action in adopting House Resolution No. 38 and the motion was lost.
The following message was received from the Senate through Mr. McClatchey, the Secretary thereof:

lvlr. Speaker:
The Senate insists upon its disagreement to the House substitute to the following resolution of the Senate, to wit:
Senate Resolution No. 4. A resolution creating a commission to investigate the establishment of a system of supplying free text-books to school children of Georgia.

FRIDAY, DECEMBER 14TH, 1923.

317

The President has appointed as a Conference Committee on part of Senate to act on Senate Resolution No. 4 the following Senators, to wit:
Senators Beauchamp. Morgan. Smith of 23rd.

The following resolution of the Senate was taken up for the purpose of further consideration of House substitute and amendments thereto:

By Mr. Beauchamp of the 22ndSenate Resolution No. 4. A resolution relatiYe to
the supplying of free school books.
Mr. McMichael of Marion moved that the House insist upon its substitute as amended and that a Conference Committee be appointed and the motion prevailed.
The Speaker appointed as a Conference Committee on the part of the House on Senate Resolution No. 4 the following members of the House:
Messrs. Elders of Tattnall. McMichael of Marion. Camp of Campbell.

The following resolution of the House was read:

By Mr. Holton of -Wilcox-
House Resolution No. 39. A resolution that the Conference Committee on House Bill No. 11 be in-

318

J ornxAL m' THE HoL"SE.

structed to revise Section 7 of the bill and make such recommendations as they may deem proper.
Mr. Harrell of Stewart moved the previous question; the motion prevailt'cl, and the main question was ordered.
On the a(loption of the resolution Mr. Covington of Colquitt called for the ayes and na~s and the call was sustained.

The roll call ~was ordered and the vote was as follows:

Those voting in the affirmative were Messrs.:

Adair Adams of Towns Anderson Banister Beck Braddy Childs Covington Daniel of Troup Davis of Thomas DeFoor Duvall
Ellis Fletcher Golden Hamrick Harrell Harrison

Head Hillhouse Hines of Decatur Hines of Sumter Holton Howard of Long Hulme Jenkins Johnson of Bacon Johnson of Forsyth Jones of Cook King Kirkland Knight Linder Lyons McCrory Mansell

Meeks Miles Montgomery Xorman of Colquitt Penland Perkins of
Habersham Pickren Shedd Smith of Bryan Smith of Jefferson Spence Stanley 'rat urn Warren Whitley Williams Wimberly of Twiggs

Those voting in the negatin) were Messrs.:

Arnold Atkinson of Camden Aubrey Bandy Barrett

Bird Blease Boswell Bowden Bozeman

Branch Callaway Christopher Clark Collins

.F'IUDAY, DECEMBER 14TH, 1923.

319

Copeland

Jones, A. D., of

Price

Cox

Meriwether

Reville

Culpepper

Jones, W. R., of

Riley

Curry

Meriwether

Roberts

Davis of Floyd

Jordan

Rountree

Dixon of Wilkinson Kempton

Rowe

DuBose

Langley

Sapp

Duncan

Latham

Singletary

Evans of Screven Evans of Warren Eve
Fleming of Columbia Fleming of Hancock Fowler Foy
Gillen Griner Grovenstein Guess

Lindsey Logan Loyd ::\IcClure McGarity McMullan Maddox Mann Milner Moore Mullis Napier

Smith of Fulton Smith of Lamar Steele Stevens Stone Stovall Strickland Sutlive Swindle Toole Trippe Turner

Haddock

New

Tyson

Harris

Norman of Henry Vaughan

Hatcher of Burke Orr

Way

Hatcher of Muscogee Parks

West

Holden

Peek

Whitworth

Houston

Perkins of Muscogee wilson

Howard of Screven Phillips of Jasper Wimberly of Toombs

li.uxforJ

Phillips of Telfair Winship

Jones of Coweta

Pitts

Wood

Jones of Floyd

Pope

\Voodruff

Those not voting were Messrs. :

Adams of Franklin Atkinson of Chatham Bell Bennett Bleckley Boatwright Brannen Burt Bussey Camp of Campbell Camp of Coweta

Carr Carter Cumming Daniel of Heard DeLaPerriere Dixon of Jenkins Dykes Elders Ennis Portson Greer

Griffis Howard of Chatta-
hoochee Hyman McCullough McDonald McMichael Mayo .owen Pafford Parker

320

J OURX AL OF THE HousE.

Parrish Perryman Peterson Pickering Robertson Russell Rutherford

Shettlesworth Simpson Stanford Stewart Sweat Tippins Van Landingham

Ayes 53, nays 102.

Wimberly of Laurens
Wingate Worthy Wright Mr. Speaker

By unanimous consent the verification of the roll call was dispensed with.

On the adoption of the resolution the ayes were 53, nays 102 and the resolution was lost.

The following bill of the Senate, set as a special order by the House, was read the third time and placed before the House for consideration:

By Messrs. Spence of the 8th, Retlwine of the 26th, and Loftin of the 37th-
Senate Bill No. 10:

A BILL
To be entitled an Act to amend Article Seven (7),
Section Two (2), Paragraph Two (2) of the Constitution of this State hy adding at the end of said paragraph another paragraph to he known as "Paragraph .A," to wit: "Paragraph Two-A. Any person, natural or artificial, a resident of this State who may after January 1st, 1924, build, equip, establish, or enlarge a plant for the manufacture or processing of cotton, wool, linen, silk, rubber, clay, wool, metal, metallic or non-metallic mineral, or combination of same, creamery or

]'RIDAY, DECEMBER 14TH, 1923.

321

cheese plant; or for the production or development of electricity may, as to such building, enlargement, or equipment be exempt from all county, incorporated town or city ad valorem taxes for a period of time not exceeding five (5) years from the date of the beginning of the building, equipment, or enlargement of such plants. The Legislature is herewith empowered to make provision for the operation of this paragraph by appropriate legislation. Provided such exemptions shall be approved by a majority of the electors voting in such county, incorporated town or city proposing said exemptions.''
Section 1. Be it further enacted by the General Assembly of Georgia, and it is hereby enacted by the authority of same, That Article Five (5), Section Two (2), Paragraph Two (2) of the Constitution of the State of Georgia be, and the same is hereby amended by adding at the end of said paragraph another paragraph to be known as ''Paragraph TwoA," to wit: "Paragraph Two-A. Any person, natural or artificial, a resident of this State, who may after January 1st, 1924, build, equip, establish or enlarge a plant for the manufacture or processing of cotton, wool, linen, silk, rubber, clay, wood, metal, metallic or non-metallic mineral or combination of same, creamery or cheese plants; or for the production or development of electricity may, as to such building, enlargement, or equipment be exempt from all county, incorporated town or city and valorem taxes for a period of time not exceeding five (5) years from the date of the beginning of the buildwg, enlargement or equipment of such plants. The

322

J ouRxAL oF THE HousE.

Legislature is lwre\Yith empoweretl to make provisions for the operation of this paragraph by appropriate legislation. ProYidecl, such exemptions shall be approYed b: a majority of the electors voting in such county, incorporated town or city proposing said exemptions.''
Sec. 2. Be it further enacted by the authority aforesaid, That when this amendment shall be agreed to by a vote of t\\o-thinls of the members elected to each of the two houses of the General Assembly, and the samP has been entered on their Journal with the a~es and nays taken thereon, the Governor shall cause said amendment to be published in one newspaper in each Congressional District in this State for the period of two months next preceding the time of holding the next general election.
Sec. 3. Be it further. enacted by the authority aforesaid, That the aboye proposed amendment shall
he submitted for ratification or rejection to the elect-
ors of this State at the next general election to be held after the puLlication as proYided in Section 2 of this ~\ct, in the senral election districts of this State at which election ewry person .shall be qualified to vote who is entitled to Yote for members of the General ~1.ssembly. All persons voting at said election in fayor of adopting the proposed amendment to the Constitution shall han written or printed on their ballots the words ''For amendment of Constitution to encourage manufacturing and industrial enterprises in Georgia by exempting from city, incorporated towns aud county taxes for a period of time not exceeding five years.'' ~1. nd all persons oppose<l to the adoption of said amendment shall have

FRIDAY, DECEMBER 14TH, 1923.

323

written or printed on their ballots, ''Against amendment of Constitution to encourage manufacturing and industrial enterprises in Georgia by exempting from city, incorporated towns and county taxes for a period of time not exceeding fiTe years.''
Sec. 4. Be it further enacted by the authority aforesaid, That the GoYernor be, and he is hereby
authorized and directed to proYide for the submis-
sion of the amendment proposed in this Act to a vote of the people as required by the Constitution of this State in Article 13, Section 1, Paragraph 1, and if ratified the GoYernor shall, when he ascertains such ratification from the Secretary of State, to whom the returns shall be rt'ferred in the manner as in case of elections for members of the General Assembly, to count and ascertain the result, issue his proclamation for one insertion in one of the daily papers of this State announcing such result and declaring the amendment ratified.
Sec. 5. Be it further enacted. by the authority aforesaid, That all laws and. parts of laws in conflict with this Act br>, and the same are, hereby repealed.

Mr. Turner of Brooks mo\ed the previous question; the motion preYailecl, aU<l the main question was ordered.

The report of the committee, which was favorable to the passage of the bill, was agreed to.

The bill being an amendment to the Constitution, the roll call was ordered and the vote was as follows:

324

J OL:RXAL OF THE HorsE.

Those voting in the affirmative were Messrs.:

Adair Adams of Franklin Adams of Towns Anderson Arnold Atkinson of Camden Aubrey Bandy Banister Barrett Beck Bennett Bird Blease Boswell Bowden Braddy Branch Brannen Callaway Camp of Campbell Camp of Coweta Childs Christopher Clark Cox Culpepper Curry Dixon of Jenkins DuBose Duncan Duvall Dykes Elders Ellis Ennis Fleming of Columbia Fleming of Hancock Fletcher Gillen Golden Griner Grovenstein

Guess IIaddork Hamrick Harris Harrison Ilatd1er of Burke IIateher of Musrogee IIeatl Hillhouse Hines of Sumter Holden Holton Houston Howard of Chatta-
hoochee Howard of Screven Hulme ,Jenkins Johnson of Bacon .Tohnson of Forsyth .Jones of Floyd Jones, A. D., of
Meriwether Jones, "\V. R., of
Meriwether Jordan Kempton King Knight Latham Linder Lindsey Logan Loyd Lyons McClure McCrory McGarity McMichael McMullan Maddox Mann Mansell

~feeks
Miles Milner Montgomery
~Ioore
:Mullis XapiPr Xorman of Colquitt X onnan of Henry Orr Pafford Penland Perkins of
Habersham Perkins of Muscogee Perryman Phillips of Jasper Phillips of Telfair Pickren Pitts Price Reville Riley Roberts Robertson Rountree Rowe Russell Sapp Shedd Shettlesworth Simpson Singletary Smith of Bryan Smith of Fulton Smith of Jefferson Smith of Lamar Stanley Steele Stevens Stone Stovall Strickland

FRIDAY, DECEMBER 14TH, 1923.

325

Sutlive Swindle Tatum Toole Trippe Turner

Tyson Vaughan West Whitworth Wilson Wimberly of Twiggs

Winship Wood Woodruff Worthy

Those voting in the negative were Messrs. :

Bozeman Collins Copeland Covington Daniel of Troup Davis of Floyd Davis of Thomas DeFoor Evans of Screven Evans of Warren

Fowler Foy Harrell Hines of Decatur Howard of Long Huxford Hyman Jones of Cook Jones of Coweta Kirkland

New Peterson Pope Spence Stewart Warren Whitley Williams

Those not voting were Messrs. :

Atkinson of Chatham }'ortson

Bell

Greer

Bleckley

Griffis

Boatwright

Langley

Burt

McCullough

Bussey

McDonald

Carr

~{ayo

Carter

Owen

Cumming

Parker

Daniel of Heard

Parks

DeLaPerriere

Parrish

Dixon of Wilkinson Peek

Eve

Pickering

Rutherford Stanford Sweat Tippins Van Landingham Way 'Vimberly of Laurens Wimberly of Toombs Wingate Wright Mr. Speaker

Ayes 141, nays 28.

The roll call was verified.

On the passage of the bill the ayes were 141, nays 28.

The bill having received the requisite constitutional majority was passed.

JocnxAL or THE HocsE.
Mr. Harris of .Tofferson arose and addressed the House on a point of personal privilege.
The follo\\ing resolutionof the House was read and adopted :
By Messrs. "Wilson of \Yalton, Barrett of Stephens and Liw1f'r of Jeff DaYis-
House Resolution Xo. -tO. A rf'solution relative to the resumption of athletic nlations between the UniYPrsity of Georgia aU<1 the Georgia School of Technology.
The follmYing message was recf'iYeu from the Senatf' through J\fr. McClatche~, the Secretary thereof:
Mr. Speaker: The Senate has adopted the Conference Committee
report on St>nate Hesolution Ko. 4, the same being a resolution to create a commission to investigate the establishment of a systf'm for supplying free text-books to the children of Georgia.
The following message was receincl from the Senate through Mr. McClatchey, the Secretary thereof:
Mr. Speaker:
The Senate has rea<1 and adopted the following resolution of the House, to wit:
House RPsolution Ko. ~18. A resolution instructing the Conference Committee to make recommendations on Section 2, Paragraph 1 of House Bill No. 11, in reference to women paying poll taxes.

FRIDAy' DECEl\iBER 14TH, 1923.

327

The following message was receiYed from the Senate through Mr. 'McClatchey, the Secretary thereof:

Mr. Speaker:
The Senate has passed by the requisite constitutional majority the following bill of the House as amended, to wit:
House Bill No. 56. A bill to amend an Act to levy and collect a tax upon dealers in cigarettes and cigars, and for other purposes.
The following report of the Conference Committee on Senate Resolution Ko. 4 was submitted and read:

Mr. Speaker:
Your Conference Committee on Senate Resolution No. 4 beg leave to report that they have agreed on House substitute for said resolution with all amendments with the following amendment to be added at the end of section one of said substitute as follows: ''Provided that the change of books made under this Act shall not exceed 507o of the entire list for an adoption period.''
Respectfully submitted,
J. c. BEAL'CHA:\IP, 22d,
G. C. SMITH, 23rd District, H. C. MoRG.-U\, 5th District,
On part of Senate Committee.
ELDERS of Tattnall, McMICHAEL of Marion, CAMP of Campbell,
On part of House Committee.

J m:RxAL OF THE HousE.
Mr. Elders of Tattnall moved that the report be adopted.
Mr. Harrell of Stewart moved the previous question; the motion pren1ile<l, and the main question was ordere<l.
The motion that the report of the Conference Committee on House Bill No. 47 be adopted prevailed.
Mr. Harrell of Stewart moved that the House do now a<ljourn and the motion prevailed.
Lean' of absence was grantl:'d Ml:'ssrs. Moore of Appling and Owen of Pike.
The Speaker announced the House adjourned until this afternoon at "3 :00 o'clock.
AFTER~OO~ SESSION,
3:00 o'cLocK P. M.
The House nwt again at this hour and >vas called to or<ler by the Speaker.
Mr. Barrett of Stepht>ns movPd that the call of the roll be dispensed with and the motion prevailed.
The following bill of the House was taken up for the purpose of considering Senate amendments thereto:
By Mr. Milner of DodgeHouse Resolution No. 56. A bill to amend an Act
to levy a tax upon dealers in cigarettes and cigars, and for other purposes.

FRJDAY, DECEMBER 14TH, 1923.

329

Mr. Milner of Dodge moved that the House agree to all the amendments of the Senate.
Mr. Bennett of Dodge moved the previous question; the motion prevailed, and the main question was ordered.
Mr. Fowler of Bibb moved that the House reconsider its action in ordering tlw main question and the motion was lost.
Mr. Milner of Dodge called for a division of the question.
The following amendment of the Senate was read:
Amend by adding a new paragraph to the bill to be numbered two, to read as follows:
'' 2. Provided, that whenever cigarettes are sold in cartons or other original containers, said stamps may be affixed to each such carton or container and not to each package contained therein.''
Mr. Milner of Dodge moved that the House agree to the Senate amendment.
Mr. Fowler of Bibb moved that the House disagree to the Senate amendment.
The motion that the House agree to the Senate amendment prevailed.

The following amendments of the Senate were read and agreed to:

(1) Amend by striking from the bill the following words, ''provided that the number of employees

.JoLHxAL oF TilE Hot:i-iE.
shall not exceetl six and the salary of each shall not exceed $2,000 per annum,'' on page three of the bill.
(2) Further amend by adding after the last word of Paragraph One of sai<l amendment, the following words:
"Amend said ~-\ct as approYed August 15, 1923, by striking therefrom the words 'Comptroller-General' whereYer they occur in said Act and this amendment aml substituti11g therefor the words 'Commissioner of Revenue.' ''
(3) Amend furtlwr h~ adding after the words ''each box of cigars,'' wherever they occur in said amendment, the following words: ''package or other container.''
(5) :B'urther amend by numbering repealing clause three.
(6) Further amend by adding after the last word of the caption the words, "and for other purposes."
The following report of Conference Committee 1\o. 7 on Senate Bill 1\o. 2 was submitted and read:
Mr. Speaker:
Your Conference Committee No. 7 on Senate Bill 1\o. 2 heg lean to report that they are unable to agree and ask that the committee be discharged.
C. D. REDWIXE, 26th District. C. B. GARLICK, 17th District, E. R. Knw, 11th District,
On part of Senate. CHAS. HowARD of Chattahoochee, BEcK of Carroll, DYKES of Dooly,
On the part of the House. This December 14th, 1923.

]'RIDAY, DECEMBER 14TH, 1923.

331

The following message was received from the Senate through Mr. McClatchey, the Secretary thereof:

.Mr. Spef!'ker: The President has appointed on part of the Senate
as a Conference Committee No.8 on Senate Bill No. 2 the following Senators, to wit:
Senators Hodges.
Green.
Davis.

The following message was received from the Senate through Mr. McClatchey, the Secretary thereof:
M1. Speaker: The Senate has reconsidered its action in appoint-
ing its Conference Committee No. 8 on Senate Bill No.2.

The following report of the Conference Committee on House Bill No. 11 was submitted and read:

Mr. Speaker:
Your Committee on Conference on House Bill No. 11 beg leave to recommend that the House recede from its disagreement to Amendments Nos. 5, 11, H), 20, 39, 42.

We recommend that the Senate recede from its amendments Nos. 6, 10, 28, 29, 35, 37-.A.

332

JouRNAL OF THE RoesE.

\Ve recommend that the following amendments be adopted as amended: Nos. 12, 13, 34 and 37.

1\fAsoN of 30th, PHILLIPS of 18th, MooRE of the 7th,
On the part of tht> Senate. ENNIS, STEWART, NAPIER,
On the part of the House.

The follm,ing Minority Report on Senate Amend-

ment No. 5 was read:

,

Mr. Speaker:
I respectfully <lissent from the majority conference report on HousP Bill Ko. 11 ; on Senate Amendment Ko. 5.
STEWAHT of Atkinson.

The Majority Report of the Conference Committee on House Bill K o. 11 \\"as adopted.
The following amendments of the Senate to House Bill No. 11, known as the ''General Tax Act,'' to "hich the House had disagreed, were receded from by the House and agre<>d to by the House:
(5) ~\mend b~ striking all of lines 16, 17 and 18 in Section 2, Paragraph 4.
(11) Amend by ~Hlding in line 3, Paragraph 21-A of Section 2, bdween tlw >Yords '' lms'' and ''every'' tlw followi11g words: '' PrO\idcu that no municipal

FRIDAy' DECEMBER 14TH, 1923.

333

corporation or county authority shall levy or collect an additional occupation tax on persons, firms or corporations operating motor busses.''
(19) Amend Paragraph 55 of Section 2 by striking all of said paragraph beginning with the word ''Provided'' and inserting in lieu thereof the following: ''Provided this paragraph shall not apply to laundries paying the tax imposed by Paragraph 72' of this Act nor to pressing clubs paying the tax imposed by Paragraph 55-A of this Act,'' and by addin~ at the end of said paragraph a new paragraph, to be numbered ''55-A,'' as follows: ''Paragraph 55-A. Pressing Clubs. Upon each person, firm or corporation operating a pressing club, $5.00.''
(20) Amend Paragraph 62 of Section 2 as follows:
By striking the amount "$50" and inserting in lieu thereof '' $100,'' and
By striking the amount "$25" and inserting in lieu thereof "$75," and
By striking the amount '' $10'' and inserting in lieu thereof "$50," and
By striking the amount '' $5 '' and inserting in lieu thereof "$10."
(39) Amend by striking all of Paragraph 115 of Section 2 and substituting in lieu thereof the following:
"Par. 115. Upon each and every person, firm or corporation operating a swimming pool where admission fees are charged, or upon persons, firms or

JouRKAL o.F THE RoesE.
corporations keeping and renting bathing suits for hire, $:20.00 in counties of owr 50,000 population, aml $10.00 in counties of under 50,000 population, and upon persons, firms or corporations conducting or operating a bathing resort in or near the ocean and ocean aml gulf front of this State for hire the sum of $200.00 in each county wlwre such bathing resort is located.''
(42) .Ameml Section 5 by striking the entire section and inserting in lieu thereof the following:
''Section 5. Be it further enacteJ. by the authority aforesaid, That the tax proYided for in Section 4 requires return made to the Comptroller-General in accordance with the lm, of Georgia. The tax required by Paragraph 3 and 4 of Section 2 of this Act shall be returned to the receiver of tax returns in the county of the residence of the person liable to such tax and shall be entered hy the receiver upon the digest of taxable property.
''In the case of the tax imposecl upon foreign corporations b~ Paragraph 49 of Section 2, and the tax imposed by Paragraph 80, upon manufacturers of machinery and implements; upon soft drink syrups, by Paragraph 96, and upon carbonic acids' gas by Paragraph 112, the return is required to be made, and the tax paid to the Comptroller-General. The tax imposed upon legislatiYe agent hy Paragraph 71 of Section 2 shall be paid to the Secretary of State when each person registers, and he shall not be allowed to register until such tax is paid. All other taxes enumerated and set forth in Section 2 of this Act shall be returned and paid to the tax collector of the county where such yocations are carried on.''

:B'mDAY, DEcEMBER 14TH, 192~~.

335

The following Conference Committee substitute amendments for Amendments Kos. 12, 13, 34 and 37 to House Bill No. 11 were read and agreed to :
(12) Amend Paragraph 28 of Section 2, by adding after the words ''public use'' the words ''and charging for the use thereof.''
(13) Amend Section 2 by adding a new paragraph to he known as Paragraph 36-A, to read as follows:
"1Jpon each dealer in fire engines and apparatus or either of them $100.00 for each place of business.''
(34) Amend Paragraph 92 of Section 2, by striking the figures '' $35.00'' and inserting the figures '' $50.00,'' and by striking the figures '' $50.00'' and inserting the figures "$100.00."
(37) Amend Paragraph 113 of Section 2, by striking said paragraph and substituting the followmg:
''Par. 113. Toll Bridges and Ferries. L"pon all persons or corporations operating ferries, $15.00. Upon all persons or corporations operating toll bridges, $100.00. Said tax to be paid to the collector of the county in which the owner lives or is domiciled. Provided, That this tax shall not be required of any ferry or toll bridge the receipts from which do not amount to more than $500.00 per annum.''

The following message was received from the Senate through Mr. McClatchey, the Secretary thereof:

336

Jo"GRXAL OF THE Homm.

Mr. Speaker:
The Senate has adopted the report of the Conference Committee on House Bill No. 11, known as the General Tax Act.

The following message was received from the Senate through Mr. McClatchey, the Secretary thereof:

Mr. Speaker:
The Senate has passed by the requisite constitutional majority the follo\Ying resolution of the Senate, to wit:

By Mr. Pace-
A resolution providing for a joint committee to notify the Governor that the extraordinary session has concluded its business and is now ready to adjourn sine die.

The following resolution of the House was read and adopted :

By Messrs. Hyman of \Vashington and Barrett of Stephens-
House Resolution No. 41. A resolution extending the thanks of the House to the officers and certain attaches of the House for courtesies sho\vn during extraordinary session.

The following resolution of the Senate was read and adopted:
By Mr. Pace of the 13thA resolution providing for a joint committee to

FRIDAY, DECEMBER 14TH, 1923.

337

notify the Governor that the General Assembly has completed its business and is now ready to adjourn sine die.

The Speaker appointed the following members of the House as a committee on the part of the House to notify the Governor that the General Assembly has completed all its business and is now ready to adjourn sine die:
Messrs. Milner of Dodge.
Bowden of McDuffie.
v\Tilliams of Harris.

The following message was received from the Senate through Mr. McClatchey, the Secretary thereof:

Mr. Speaker:
The President has appointed as a committee on part of the Senate to act with the House Committee to notify the Governor that the General Assembly is ready to adjourn sine die, the following Senators, to wit:
Senators Mason.
Boyd.
The committee appointed to notify the Governor that the General Assembly was now ready to adjourn sine die reported that the Governor had been so notified.

The following resolution of the House was read and adopted:

338

JouR~ AL oF THE HousE.

By Mr. Milner of Dodge-
House Resolution No. 42. A resolution that the General Assembly do now adjourn sine die.
The House was led in prayer by Mr. Knight of Berrien.
Mr. DeFoor of Clayton, Chairman of the Committee on Enrollment, submitted the following report:

Mr. Speaker:
The Committee on Enrollment has examined, found properly enrolled, duly signed and ready for delivery to the Governor, the following Acts and resolutions, to wit:
House Bill No. 11. ~-\n Act to annually levy and collect a tax for the support of the State Government, and for other purposes.
House Bill No. 47. An Act to create the Department of Revenue, and for other purposes.
House Bill No. 56. An Act to amend an Act to levy a tax upon dealers in cigarettes and cigars, and for other purposes.
House Resolution K o. 33. A resolution relative to the unfinished business of the extra session of 1923.
House Resolution No. 34. A resolution relative to the payment of the incidental expenses for the extra session of 1923.

The following message was received from the Senate through Mr. McClatchey, the Secretary thereof:

FRIDAY, DECEMBER 14TH, 1923.

339

Mr. Speaker:
The Senate has concurred in the following resolution of the House, to wit:

By Mr. Milner of Dodge:A resolution to adjourn sine die.
The Speaker announced the House adjourned sine die.

INDEX
TO THE
HOUSE JOURNAL
EXTRAORDINARY SESSION
1923

INDEX
PART I
HOUSE BILLS
c
CODE AMEXDMENTS (Sec Tax Collectors-Part I)Amcn!l,. relative to names of stockholders . . . . . . . . . . . . 10 Amend Section 1793, sale of fertilizers . . . . . . . . . . . . . . 40 Amend Section 1793, tax on fertilizers . . . . . . . . . . . . . . . 65 Amend Section 1046, relathe to selection of arbitrator 103 110
COMMITTEES, COXFEREXCEOn Senate Bill Xo. 2, income tax bill . . . . . . . . . . 198 200 206 213 238 254 284 308 On House Bill X o. 47, Department of Revenue. . . . . . . . . . 268 On House Bill X o. 11, general tax act. . . . . . . . . . . . . . 305 315 On Senate Resolution X o. 4, school books. . . . . . . . . . . . . . 317
COMMITTEES, SPECIALTo notify Governor .................... ............. 9 337 To escort Governor ................................. 19 270 To escort Hon. Oscar W. l'ndcrwood . . . . . . . . . . . . . . . . . . 138
COMMUXICATIOXS AXD IXVITATIOXSGovernor's invitation to dinner . . . . . . . . . . . . . . . . . . . . . . 15 ::\Ir. DuBose's invitation, Home Coming Day in Athens 16 Ga. School of Technology . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71 Atlanta Federation of Trades . . . . . . . . . . . . . . . . . . . . . . . . 143
COXSTITUTIOXAL A::\IEXDMEXTSXct income tax, Xo. 2 (Elders) . . . . . . . . . . . . . . . . . . . . . . 9 Income tax, Xo. 3 (Harris) . . . . . . . . . . . . . . . . . . . . . . . . . 9 Exempt certain manufacturers from taxation ......... 10 32 111 112 120 123 Sales tax, House Bill X o. 7 (Grovenstein) . . . . . . . . . . . . 10 Sales tax, House Bill Xo. 12 (Fowler) . . . . . . . . . . . . . . . . 11 Consumption tax, House Bill No. 13 (Fowler) . . . . . . . . 11 Limit rate of taxation for counties and munic-ipalities. 12

341

IXDEX.

Income tax, House Bill X o. 15 (Smith of Bryan) . . . . . . 12 State Budget Commission, House Bill Xo. 16 . . . . . . . . 12 Inheritance tax, House Bill No. 17 (Elders) .......... 12 llO Franchise tax, House Bill K o. 18 (Elders) ............ 13 llO Luxury tax, House Bill No. 19 (Elders) ............. 13 llO Exempt property from taxation in certain ~ears, House
Bill Xo. 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Property classification tax, House Bill Xo. 21 (Elders) 13 Relative to tax rate on property, House Bill No. 24 .... 18 48 Income tax, House Bill Ko. 25 (W. R. Jones) .. 18 42 105 106 Classification tax, House Bill Ko. 26 (W. R. Jones) .. 18 48 227 State ad valorem tax to be abolished ................ 40 104 Repeal cigar and cigarette tax . . . . . . . . . . . . . . . . . . . . . . 41 Exempt certain farm lands from taxation . . . . . . . . . . . . 53 Exempt cheese factories from taxation ..... 102 122 200 209 State Budget Commission, House Bill X o. 51 (Ellis) 103 1"" Exempt $500 personal property from taxation . . . . . . . . 136

F FERTILIZERS (See Code Amendments)-

J
JOIXT SESSIOX8Governor's address ................................. 19 2.70 Ron. Oscar W. Underwood . . . . . . . . . . . . . . . . . . . . . . . . . . . 139

M

MESSAGES, EXECU'riVE-

5 15 88 185

:MESSAGES, SEXATE-
, 7 19 48 54 68 71 88 104 109 1__37 162 163 167 197 199 199 200 213 ""~ 228 234 252 252 253 269 280 281 281 285 285 297 305 307 307 307 316 326 326 327 331 331 336 336 337 339

MESSENGER OF HOUSEElection of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56

IXDEX.

.
345

p

PEXSIOX CO)DIJSSIOXER-

::\fade Collector of Pensions

65

IS'fOLS-

Special license to own pistol

40

PRIYILEGE, PERSONAL-
Parks of Terrell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65 Linder of Jeff Davis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 Stewart of Atkinson .............................. 105 174
Jones, w. R., of Mcrl.wether . . . . . . . . . . . . . . . . . . . . . . . . . . 105
Guess of DeKalb . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 139 Rowe of Richmond ........................ 162 292 296 316 Wilson of Walton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 184 Kew of Laurens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 184 Bowden of McDuffie . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 227 McMichael of Marion .............................. 306 314 Moore of Appling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 314 Harris of Jefferson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 326

PROCLAMATIONSOf the Governor

5 88

PRIXTIXG PLAXT, STATETo establish . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 121

FCBLIC PRIXTIXG--
300 copies, House Bill X o. 11 . . . . . . . . . . . . . . . . . . . . . . . . 32 300 copies, Senate Bill X o. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . 111 300 copies, House Bill No. 47 ...................... 112 163 300 copies, House Bill X os. 51 and 52. . . . . . . . . . . . . . . . 133 300 copies, Senate Bill X o. 9 . . . . . . . . . . . . . . . . . . . . . . . . 187 300 copies, House Bill X o. 44. . . . . . . . . . . . . . . . . . . . . . . . . 21:3

R RAILROAD COMMISSIOK-
To amend act to change name of. . . . . . . . . . . . . . . . . . . . . . . 108
REPORTS, COX:B'ERENCE COMMITTEEOn Senate Bill X o. 2, income tax 199 213 229 253 284 306 330 On House Bill Xo. 47, Department of Rennue . . . . . . . . 305

34G

1:'\DEX.

On Senate Resolution Xo. 4, school books . . . . . . . . . . . . 327 On House Bill X o. J 1, general tax act . . . . . . . . . . . . . . 331 332

REPORTS, l\IIXOIUTY-

Ou House Bill X o. 3(1

91

On Senate Bill Xo. (! . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 191

On House Bill ::\ o. 52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 214

REPORTS, SPECIAL CO}DIITTEESTo notify Gonrnor ................................. 10 337

REPORTS, STAXDIXG CO}Il\IITTEES-
Amendmeuts to Constitution ......... 30 47 87 109 121 291 Education ..................................... 130 136 291 Enrollment ........................................ 240 :~38 General Agriculture Xo. 2 ....................... 47 53 129 General Judiciary X o. 1 . . . . . . . . . . . . . . . . . . . . 41 108 121 303 General Judiciary X o. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54 65 Public Library . . . . . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . 223 Rules ............ 14 27 5,3 118 159 172 209 234 248 268 :n5 Sanitarium at Alto . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 244 State of Republic . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150 Ways and Means .................. 31 41 46 66 103 108 208

s
SCHOOLS AXD SCHOOL LAWS-
Free books to 1st gnule pupils ................ ....... 10 }'ree school booksf HousL' Bill Xo. 10 (:Stanford) ..... 11 130 Free books to pupils, Housc Bill Xo. 23 (Beck)......... 17 Free books to pupils, HousL' Bill Xo. 29 (Camp of Camp-
bell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 Free text books to pupib, House Bill Xo. 42 (Elders)... 53 Create State Text Book Commission ................ 65 130

T
T.AX COLLECTORS-
Make ex-officio sheriffs, House Bill :\ o. 8 (Grovenstcin) 10 55 241 245
Amend Code relative to ex-officio sheriffs, House Bill Xo. 22 ....................................... 17 42 235
Tax collectors and sheriffs to eoliPd special taxes....... 53

IXDEX.

347

TAXES A~D TAX LAWS-
Repeal Tax Equalization Act, House Bill Xo. 1 (Elders) 9 Create Dept. of Revenues, House Bill Xo. 9 (Ennis) 11 General Tax Act .............. 11 32 43 49 51 62 67 68 73
268 277 283 297 304 331 332 Pro\ide mi'thorl of computing property valuation for
taxation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Repeal Art. 2, Sec. 2, of Tax Equalization Law........ 29 Repeal Tax Equalization Law, Housc> Bill Xo. 30 (Danid
of Troup) ..................................... :{9 48 90 Regulate return and assessment of property . . . . . . . . . . 39 Require Com:vtroller-General to collect all special taxes 40 Equipment companies to be taxed .................... 40 48 Fix State rate for 1924 and. 1925 . . . . . . . . . . . . . . . . . . . . 46 Prohibit countiPs from levying over ten mills. . . . . . . . . 46 Occupation tax on soft drinks . . . . . . . . . . . . . . . . . . . . . . . . 46 Create Department of He\Pnue for collection of special
taxes ....................... 102 110 163 1i 4 227 266 305 Comptroller-General to em ploy fil'lrl force to eolled
delinquent taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103 Le\-y on income tax, statutory .. 108 122 210 214 224 254 2i)8 Amend Ad to lexy tax on dgars and eigardtes
233 244 285 328

PART II HOUSE RESOLUTIONS

Clerk to inform Senate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Relative to general bills ............................. 13 14 Recess of General Assembly until June, 192-! .......... 1-! 28 General Assembly in joint session to hear Governor ... 15 28 General Assembly adjourn sine die . . . . . . . . . . . . . . . . . . 15 Relative to employees of House . . . . . . . . . . . . . . . . . . . . . 30 Mrs. G. Y. Harrell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 Hon. V. H. Haynes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 Endorse plan to construct substitute to Gorgas Plant .. -!1 48 Hon. Paul F. Vose . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 Memorializing Congress on income tax Iaws. . . . . . . . . . . 50 Ron. D. H. ll.feeks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67

348

IXDEX.

Thanking "University of Georgia . . . . . . . . . . . . . . . . . . . . . . 67 Thanking Miss Kempton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88 Adjourn until 4th Wednesday in June, 1924 . . . . . . . . . . . . 88
Adjourn sine die, Xovember 24, 1923 . . . . . . . . . . . . . . . . . . 105 Ron. John F. Shannon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112 Hon. Geo. Gilmore . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112 Relatin to absence of members . . . . . . . . . . . . . . . . . . . . . . . 142
Committee on delinquent taxes . . . . . . . . . . . . . . . . . . . . . . . 161 Adjourn from K ovPmb<>r 28th until December :Jrcl.. . . . . 162 Adjourn sine die on Dee ember Rth . . . . . . . . . . . . . . . . . . . . 166 Individual speeches limited to 10 minutes . . . . . . . . . . . . 166 Hon. G. Y. Harrell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 167 Daughter of Ron. Y. H. Haynes receive pa~.... . . . . . . . 168 State Librarian furnish books to Habersham County 208 223 Make House Resolution X o. 22, special order . . . . . . . . . . 208 Hon. A. S. Bussey . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 222 Adjourn sine die, December 8th . . . . . . . . . . . . . . . . . . . . . . . 226 Unfinished business of extra st>ssion . . . . . . . . . . . . . . . . . . 264 Incidental expenses of extra session . . . . . . . . . . . . . . . . . . . 264 Joint session to hear Governor .................... 265 270
Instruct Conference Committee on House Bill Xo. 2.... :;os
Committee to investigate Highway Department . . . . . . . . 314 Instruct Conferenee Committee on Housp Bill X o. 11
(Barrett) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 316 Instruct Conference Committee on House Bill X o. 11
(Holton) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 317 Athletic relations between L'nivcrsity of GPorgia and
Ga. Tech . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . 326 Thanking officials of House . . . . . . . . . . . . . . . . . . . . . . . . . . 336 General Assembly mljourn 'inc die . . . . . . . . . . . . . . . . . . 338

PART III SENATE BILLS

A
AL'DITORS, STATETo create Dept. of i::ltate Audits, Senate Bill No. 1.... 55 To create Dept. of State Audits, Senate Bill X o. 7 119 122 189

INDEX.

349

CONSTITUTIONAL AMENDMENTSIncome tax, Senate Bill No. 2 (Lankford) .... 86 104 111 123 125 131 138 151 178 199 213 229 253 284 306 330 Exempt certain manufacturers from taxation ... 282 292 320
SCHOOL AND SCHOOL LAWSCreate Text Book Commission 87 137 228 233 292 315 317 327
TAX COLLECTORSMake ex-officio sheriffs ............................ 282 304

PART IV

SENATE RESOLUTIONS

Joint Committee to notify Governor . . . . . . . . . . . . . . . . . 8 Hon. Oscar '.V. Underwood . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 Relative to second proclamation of Governor . . . . . . . . 98 Joint session, Hon. Oscar \V. Underwood . . . . . . . . . . . . . . 138 Relative to dismissal of certain confederate officers from
navy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 151 General Assembly adjourn sine die, December 14th 265 277 Joint Committee to notify Governor . . . . . . . . . . . . . . . . . . . 336

ACTS AND RESOLUTIONS
OF THE
GENERAL ASSEMBLY
OF THE
STATE OF GEORGIA
AT ITS
EXTRAORDINARY SESSION November 7 to December 14, 1923
COMPILED AND PUBLISHED BY AUTHORITY OF THE STATE
1923 FOOTE & DAVIES CO., STATE PRI:-;TERS
ATLANTA, GA.

TABLE OF TITLE~
PART I.-PUBLIC LAWS. PART II.-RESOLUTIONS.

PART I.-PUBLIC LAWS

STATUTES OF GEORGIA
PASSED BY THE
GENERAL ASSEMBLY
AT THE
EXTRAORDINARY SESSION November 7 to December 14, 1923
PART f._..PUBLIC LAWS
ACTS. Department of Audits and Accounts Created. Department of Revenue Created. State Text-Boo)!; Commission Created. General Tax Act. Certain Industries Exempt from Taxation for Five Years. Cigars and Cigarettes, Tax on Dealers in; Act Amended.
DEPARTMENT OF AUDITS AND ACCOUNTS CREATED.
No.1.
An Act to create and establish the Department of Audits and Accounts; for the appointment, term of office and removal of a State Auditor; for the salary to be paid to and the bond to be given by the State Auditor; to provide for the appointment and compensation of examiners and clerical assistants for the State Auditor; to define the powers and duties of the State Auditor; to provide for an examination and audit of all books, records, accounts, vouchers, warrants, bills and all other records of each and every department, institution, commission, bureau, agency and officer of the State of Georgia, to require such departments, etc., to comply with the rules and regulations promulgated by the State Auditor and to produce their books, records, etc., for examination; to provide for quarters for and necessary equipment, supplies, etc., for the Department of Audits and Accounts; to require the State Auditor to make specific

8

P..-""RT I.-Pl'BLIC LAWS.

Department of Audits and Accounts Created.

recommendations to the next General Assembly; to repeal conflicting law, 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 au-

Department of thority of the same, That the Department of .Amlits and

Aullits awl Ac-

counts create1l. State Auditor;

Accounts is hereby created and established; that the head

appointment, qualification

of said department shall be an experienced auditor and

and term of
office.

accountant, who shall be appointed by the Governor and

whose appointment shall be confirmed by the Senate, and

"ho shall sene for a term of four years and until his suc-

cessor is appointed and qualified, and who shall be known

RemoT"al for an<l designated as "State Auditor." That the State

hwtficieney,

etc.

Auditor may be remmed from office by the Governor on

account of inefficiency or malpractice, but only after being

heard "ith respect to such charges.

Sec. 2. Be it further enacted by the authority afore-

Salary and saicl, That the State .Auditor shall be paid a salary of four

tr:nellin~ f'X-
JWnses of State

thousand

($4,000.00)

dollars

per

annum,

payable

monthly,

Auditor.

and shall also be paid his actual trmelling expenses while

actually engaged in the performance of his official duties,

to be proven by his sworn itemized statement and approved

:\lust devote entire time to

by the Governor.

The State Auditor shall deYote his entire

duties of office. time to the performance of the duties of his office, and shall

giYe bond, to be filed >Yith and approved by the Comptroller-

General, in the sum of ten thousand ($10,000.00) dollars,

Amount and payable to the GoYernor and his successors in office, concli-

condition of bond to be

tionell that he shall truly and faithfully perform the duties

gin'D hy State

Auditor.

of his office and shall account for all public funds coming

into his han<ls or under his control, the premium on which

bond shall be paid by the State.

Sec. 3. Be it further enacted by the authority aforesaid,

Authority of appointment in

That

the

State

Auditor

shall

be

authorized,

and he

is

here-

State Auditor. hy authorized and empowered, with the approval of the

Governor to appoint and employ the following officers and

assistants, each of whom shall hold office during the pleas-

ure of the State Auditor, to wit:

PART I.-PUBLIC LAWS.

9

Department of Audits and Accounts Created.

(a)

One

chief

examiner,

at

a

salary

of

not

to

exceed

Chief examiner; salary.

twenty-four hundred ($2400.00) dollars per annum.

(b) One assistant examiner, at a salary not to exceed Assistant ex-

twenty-four hundred ($2400.00) dollars per annum.

aminer; salarr.

(c)

Such

clerks

or

stenographers

as

in

the

opinion

of

Clerks and stenographers;

the State Auditor might be necessary, but at an aggregate expense.

expense or salary of not to exceed fifteen hundred ($1500.-

00) dollars per annum.

(d)

The chief examiner and assistant examiner shall also

Travelling expenses of chief

be

paid

their

actual

travelling

expenses

while

actually

en-

examiner and assistant ex-

gaged in the performance of their official duties, to be proven aminer.

by their sworn itemized statement and approved by the

Governor.

Sec. 4. Be it further enacted by the authority afore- Duties and

said,

That

the

duties

and

powers

of

the

State

Auditor

powers of State Auditor.

shall be as follows:

(a) To devise, and, with the approval of the Governor,

to promulgate, install, and establish forms and records To devise forms

for

the

collecting and paying

out

of

all

monies,

funds

and

and establish correet meth-

ods of record.

revenues of the State and to insure the protection and

proper use of all stores, equipment and property of the

State.

(b) To thoroughly examine all financial transactions of To examine all

all

the

State

departments,

institutions,

agencies,

commis-

financial transactions of, and

sions,

bureaus

and

officers

and

to

keep

such

accounting

maintain a current check

upon all State

records as are necessary to provide and maintain a current df"partments,

etc.

check upon the fiscal affairs and transactions of all State

departments, institutions, agencies, etc.

(c) To examine and thoroughly audit, at least once a All arcounts

year,

and

more

frequently

if

possible,

each

and

all

of

the

of ea<'h State department,

books,

records,

accounts,

vouchers,

warrants,

bills

and

all

audited annually at hfl~t.

other papers and records of each and every department,

institution, agency, commission, bureau and officer of the

State of Georgia which or who receives funds from the

10

PART I.-PUBLIC LAWS.

Department of Audits and Accounts Created.

RPports in triplicate and with whom fill'<!.
\Vhat reports must contain.

State or which is maintained in whole or in part by public funds or fees or commissions; and upon the completion of each such audit the State Auditor shall prepare a complete report of the same in triplicate, one copy of which he shall file with the official in charge of the department, institution, etc., so examined, one copy of which he shall transmit to the Governor, and the third copy shall be filed in the office of the State Auditor as a permanent record and for the use of the press of the State; and in which report the State Auditor shall call special attention to any illegal, improper or unnecessary expenditures, all failures to keep records and vouchers required by the law, and all inaccuracies, irregularities and shortages, and shall make specific recommendations for the future avoidance of the same.

Annual and special reports to Governor and GPneral
Assembly; what must contain.

(d) To prepare annual and, whenever required, special reports to the Governor and the General Assembly, showing the general financial operation and management of each State department, institution, agency, commission and

bureau, and whether or not the same is being handled in

an efficient and economical manner, and calling special at-

tention to any excessive cost of operation or maintenance,

any excessive expense, and any excessive price paid for

goods, supplies or labor by any such department, institu-

tion, agency, etc.

Special examination and 1'('ports on State
rlC"po~itories,
funds, etc.

(e) To make special examination into and report of the place and manner in which the funds of the State are kept by the several departments, institutions, agencies, commissions, bureaus, and officers after the same have been drawn from the State Treasury or after the same have been collected and report who has possession of the same or where the same are deposited, and whether the same draw interest, the rate of interest, and whether the same are properly protected by bond.

PART I.-PUBLIC LAWS.

11

Department of Audits and Accounts Created.

Provided,

this

Act

shall

not

be

construed

to

authorize

Proviso as to authority not

the State Auditor to remove or in any way interfere with conferred.

any funds so deposited.

Sec. 5. Be it further enacted by the authority afore-

said,

That

either

the

Governor,

The

State

Investigating

Special exami nations and

and Budget Commission, the Appropriations

Committee of

audits; who may requirE'.

the House of Representatives or the Appropriations Com-

mittee of the Senate, shall have the right and authority to

direct and require the State Auditor to make a special

examination into and audit of all of the books, records,

accounts, vouchers, warrants, bills, and other papers and

records, and the financial transaction and management of

any department, institution, agency, commission, bureau

and officer of the State of Georgia at any time.

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

said,

That

said

State

Auditor

shall,

upon

the

request

of

Ac<'ounts ot
certain tax

either the Governor or the Comptroller-General, make an payers audited.

examination into and report upon the necessary books, rec-

ords and accounts of those persons, firms and corporations

required by law to pay an occupation tax as distributors

of motor fuels,

as

defined in the

Act

approved August

10,

Distributozs of motor fuels.

1921, (Acts 1921, pages 83 to 85) and the Act or Acts

amendatory thereof, and also of those persons, firms and

corporations

required

by

law

to

pay

a

tax

upon

the

retail

Dealers in cigarettes and

sales price of cigarettes and cigars, as defined in the Act cigars.

approved August 14, 1923; said examination to be made

at such time as might be fixed by the Comptroller-General Wben audit made.
and for the purpose and to the extent of ascertaining

whether or not said tax is paid and collected as provided

by law.

Sec. 7. Be it further enacted by the authority afore-

said,

That

all

officers,

agents,

employees,

departments,

in-

Compliance with rules of

stitutions,

commissions

and

bureaus

of

the

State

are State Auditor and produ<'tion

directed

and

required

to

conform

to

and

comply

with

all

of books and records for ex-

rules,

regulations

and

forms

devised,

promulgated

and

in-

amination and audit required

of all State de-

stalled by the State Auditor in conformity with this Act, partments, etc.

12

PART I.-PUBLIC LAWS.

Department of Audits and Accounts Created.

and shall produce and turn over to the State Auditor or his assistants, for examination and audit, whenever demanded by said State Auditor, all of their books, records, accounts, vouchers, warrants, bills and other papers dealing with or reflecting upon the financial transactions and management of such department, institution, agency, commission, bureau, or officer, including any and all cash on hand, but not including cash in bank, the amount of cash in bank to be ascertained by certificate furnished the State Auditor by the bank.

Co-opera tlon required of State Auditor,

Sec. 8. Be it further enacted by the authority aforesaid, That the State Auditor shall co-operate with and shall furnish all information requested by the State Investigating and Budget Commission and the Appropriations Committees of the General Assembly.

Certain S<'hool and banking
laws not affected.

Sec. 9. Be it further enacted by the authority aforesaid, That the provisions of this Act shall in no way affect the duties of the bookkeeper and accountant as defined and provided for in Section 65 of the Act codifying the school laws of the State of Georgia, approved August 19th, 1919, nor with rights, powers and duties of the State banking department.

Sec. 10. Be it further enacted by the authority aforeQuarters of de said, That the department of audits and accounts shall be
partment; ex-
pense, etc. provided with suitable apartments at the State Capitol, furnished at the State's expense, as may appear proper and necessary by the Governor, and said department shall be furnished from time to time, upon approval of the Governor, necessary equipment, furniture, fuel, light and other proper conveniences for the transaction of said department, the expense of which shall be paid by the State in the same manner as the expenses of other offices at the Capitol are paid.

Sec. 11. Be it further enacted by the authority afore-

Investlga tions and recommen-

said, That the State Auditor shall thoroughly investigate

dations by the State Auditor.

the different systems and methods now practiced by the

PART I.-PUBLIC LAWS.

13

Department of Revenue Created.

several departments, institutions, agencies, commissions, bureaus, etc., in the handling of their financial affairs and in the purchasing of supplies and materials, and he shall recommend to the 1924 session of the General Assembly:
(a) A system of financial accounting and management Auditing of all accounts.
under which all bills and items of expense of each department, institution, agency, commission, bureau, and officer of the State can be investigated, audited and approved before the same are paid; and
(b) The practicability of establishing a central purchas- Central pur~ chasing agent.
ing agent or agency to purchase the general or staple supplies and materials for the several State departments, institutions, agencies, etc.
Sec. 12. Be it further enacted by the authority afore- Conflicting laws repealeU.
said, That all laws and parts of laws in conflict with this Act shall be and the same are hereby repealed.
Approved December 6, 1923.

DEPARTMENT OF REVENUE CREATED.
No.2.
An Act to create a Department of Revenue for the State of Georgia; to provide for the appointment of a Commissioner of Revenue; to fix his term of office, compensation and bond, and to prescribe his duties; to provide for the necessary office force; to provide for the appointment of six deputy commissioners, to prescribe their duties and fix their compensation and bond; to prescribe what taxes shall come under the jurisdiction of the revenue department; to provide a penalty against delinquent tax payers, and to provide relief from said penalty; to provide for the prosecution of parties who refuse to pay delinquent taxes upon demand; to require tax collectors of the State to co-operate with the department of reve-

14

PART I.-PUBLIC LAWS.

Department of Revenue Created.

nue, and to issue executions upon request of the commissioner or his deputies; 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 au-

Department of thority of the same, That there shall be a Department of

Revenue

created,

Revenue for the State of Georgia, and the executive or

Commissioner of revenue; appointment, qualification and term of office.
Quarters and clerical help.

administrative officer of said department shall be known as commissioner of revenue; he shall be appointed by the Governor for a term of six years, and qualify by giving bond as herein prescribed. He shall have his office in the Capitol and be furnished with necessary clerical help and

Proviso as to office supplies. Provided, said commissioner of revenue
remoYal for in-
efficiency, etc. may be removed by the Governor at any time for in-

efficiency, incompetency, or failure to faithfully discharge

Commissioner may discharge

the duties of the office; Provided, further, the commis-

deputies.

sioner of revenue may discharge any deputy for inefficiency

or failure to faithfully discharge the duties of such deputy.

Sec. 2. Be it further enacted by the authority afore-

Authority of said, That said commissioner of revenue shall have au-

commissioner

of revenue as to appointment

thority

to

appoint

not

more

than

six

deputies,

no

two

of

of deputif>s; and duties of

whom shall be appointed from the same congressional dis-

deputies.

trict or section of the State, whose duties shall be to look

after the collection of delinquent taxes of every kind that

may be due the State of Georgia, particularly to investigate

and collect delinquent license taxes, special or occupation

taxes, automobile tag taxes, chauffeurs' license taxes, gaso-

line sales taxes, and stamp taxes on cigars and cigarettes ;

it shall be the further duty of such deputies to check up

estates subject to inheritance taxes and to report informa-

tion with reference to said estates to such officers as may

be charged with the administration of the inheritance tax

Delinquent taxpayers; penalty.

laws of this State. All delinquent taxpayers shall be subject to a penalty of twenty per cent. for non-payment

of said taxes. All special or occupation taxes shall be

Delinquent deemed delinquent after thirty days from the expiration

after thirty days.

of the quarter in which they are payable. None of the

PART I.-PUBLIC LAWS.

15

Department of Revenue Created.

proviSIOns

of

this

Act

shall

apply

to

ad

valorem

taxes

or

Ad valorem taxes, etc.,

those required by law to be returned to the tax receiver not affected.

and entered in the tax digest.

Sec. 3. Be it further enacted by the authority aforeDuty of tax

said,

That

it

shall

be

the

duty

of

the

tax

collectors

of

collectors as to co-operation

this

State

to

co-operate

with

the

department

of

revenue

with department of reve-

in

supplying

information

as

to

delinquents,

and

said

de-

nue in cases of delinquency.

partment shall have access to all records of tax collectors of

this State in putting into effect the operation of this Act, As to commis-

and that said tax collectors shall not be entitled to any com-

sion; amount and when not

mission whatever in the collection of delinquent taxes except paid.

where such collections are made directly by such tax col-

lector, and then such commission shall not exceed that of

ten per cent. now provided by law, and said tax collectors

shall not then have right to

relieve

any delinquent

of pen-

Right of relief to cease.

alty provided in this Act, but shall collect said penalty

and remit same, less his commission of ten per cent. to

said revenue department.

Sec. 4. Be it further enacted by the authority afore-

said, That the commissioner of revenue shall receive as Salary and

compensation a salary of four thousand dollars per

annum,

travelling expenses of com-

together

with

his

travelling

expenses

when

travelling

on

missioner of revenue.

business of the State in connection with his department.

The clerical help in his office shall receive such compensa- compensation
tion as may be approved by the Governor; the deputies em- g~~~~e~~~~~ies ployed by said department of revenue shall each be ~~c~eputies.

paid salaries not to exceed two hundred dollars per month,

in addition to their necessary expenses incurred while

travelling in the discharge of the duties required of them,

such expenses to be paid only upon a sworn itemized state-

ment for such expenses made by said deputy and approved

by the commissioner of revenue.

Sec. 5. Be it further enacted by the authority afore- Amount and

said,

That

before

entering

upon

the

duties

of

their

re-

condition of bond to be

spective

offices

the

commissioner

of

revenue

shall

furnish

given by commissioner of

revenue and

bond

to

the

Governor

in

such

sum

as

the

Governor

may

each deputy commissioner.

16

PART I.-PUBLIC LAWS.

Department of Revenue Created.

require, not to exceed twenty thousand dollars, and each deputy shall likewise gi,e bond conditioned for the faithful accounting for all moneys collected by him with security approved by the Governor, in a sum of not less than five thousand dollars, premiums on said bonds to be paid by the State.

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

Reports and payments to be

said,

That

said

deputy

commissioners

shall

report

to

the

made by commissioner of

commissioner of revenue at least every week in detail

revenue and deputy com-

as to amount collected by each and the source from which

missioner.

the same has been collected, ancl pay over to the commis-

sioner of revenue the amount shown in said report to have

been collected; and it shall be the duty of the commissioner

of revenue to report all such collections to the Treas-

urer of the State once each week, and to pay into the State

Treasury at such times all amounts that have been paid

o\er to him by his deputies, except automobile tag taxes

and chauffeurs' license taxes, which shall be paid to the

Penalty for Secretary of State. The failure on the part of said com-

failure to report and pay.

missioner to so account for the funds paid to him by the

deputies, or the failure on the part of any deputy to prompt-

ly report and pay over to the commissioner any moneys

collected by him, shall be a breach of their respective bonds,

and in the discretion of the Governor, terminate the term

of said commissioner or deputy.

Sec. 7. Be it further enacted by the authority afore-

Additional said, That in addition to the duties already prescribed for

duties of commissioner of

the commissioner of

rennue

in this

bill,

he

shall discharge

revenue.

such duties as may, from time to time, be required of him

by law.

Oath of commissioner of revenue.

Sec. 8. Be it further enacted by the authority aforesaid, That said commissioner shall be required to take and subscribe before the Governor an oath to faithfully and impartially discharge the duties of his office, which oath shall be in addition to the oath required of all civil officers.

PART I.-PUBLIC LAWS.

17

Department of Revenue Created.

Sec. 9. Be it further enacted by the authority afore-

said,

That the

salary

of

the

commissioner

of

revenue

shall

How salaries and expenses

- be

provided

for

in

the

general

appropriations

bill,

and

a

of department of revenue

sball be paid

fund for the payment of salaries of deputies

and clerks, as

and manner of payment.

well as the expenses of the office and field forces, shall be

provided in the general appropriations bill. The commis-

sioner of revenue shall make requisition on the Governor,

accompanied bY. detailed statement covering salaries and

expenses for each month, and the Governor, upon approval

of such requisition, shall issue his warrant upon said fund

for the amount so approved; provided, that until this can

be done at the next regular session of the legislature, the

compensation and expenses of the commissioner, and of

the office force and the field force, shall be payable out of

the twenty-five per cent. penalty imposed upon delinquent

taxpayers by Section 2 of this Act, and should the penalties

amount to more than the salaries and expenses of the de-

partment, the amount in excess thereof shall be paid into

the State Treasury at the end of each quarter.

Sec. 10. Be it further enacted by the authority afore-

said, That it shall be the duty of the commissioner of reve- Duty of com-

nue to direct prosecutions

instituted against

any person or

missioner of revenue to

prosecute de-

corporation subject

to

payment

of

any

special

taxes

who

linquents and require tax

may refuse to pay said taxes upon demand of a deputy, and

collectors to issue execu-

to require the tax collector in the county of the residence tions.

of such delinquent taxpayer to issue execution for the

amount of the taxes shown to be clue.

Sec. 11. Be it further enacted by the authority afore-

said, That after the passage of this Act, and the

same is

Relief of delinquents; time

limit.

in operation, should any individual, who is delinquent in

any of the taxes heretofore prescribed, voluntarily remit

the amount of delinquency to the office of the department,

within thirty days, he may be relieved of the penalty pre-

scribed. .This, however, not to be effective beyond thirty

days from date that office of department is in actual opera-

tion.

18

PART I.-PUBLIC LAWS.

State Text-Book Commission Created.

Sec. 12. Be it further enacted by the authority afore-

Annual reports of collections

said, That the department of revenue shall be required to

and expenrlitures to G{'n-

keep accurate accounts of all collections and expenditures, -

eral Assembly. and shall submit a detailed report of same up to June the

first of each year to the General Assembly of Georgia, at

its regular sessions.

ConOicting laws repealed.

Sec. 13. Be it 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 14, 1923.

STATE TEXT-BOOK COMMISSION CREATED.

No.3.

An Act to provide a method by which school books may be furnished free, or rented, to the children of Georgia under a local option plan, by counties, cities, local school systems and separate school districts; to provide a time and method by which school books shall be adopted; to provide a method of distribution at definite prices; to repeal conflicting laws; to provide for exchange price of all books, and for other purposes.

Duty of State Board of Educatton to act as State TextBook Commission in adoption of school books and the establishment of exchange rates.
Proviso as to amount of exchange rate.

Section 1. Be it enacted by the General Assembly of
Georgia, That within sixty days after the passage of this Act it shall be the duty of the State Board of Education, acting as the State Text-Book Commission, to adopt a series of school books for the schools of the State according to the laws now governing the adoption of school books; Provided, that the said text-book commission shall not be limited or restrained by, or restricted to the fifty per cent. exchange rate for old books as provided in the Act of 1903, known as the State Uniformity Act, but the said State TextBook Commission is hereby authorized and directed to obtain the best exchange rate for old books possible, Provided, That the exchange rate or allowance for the old books shall

PART I.-PUBLIC LAWS.

19

----------------------------------
State Text-Book Commission Created.

be as much as is allowed by the publisher of the new book

as the rate allowed in any other State under like condi-

tions and terms

of

adoption; Provided, the

change

of books

Change of books limited.

made under this Act shall not exceed fifty per cent. of the

entire list for an adoption period.

Sec. 2.

Be it further

enacted, That all the terms, condi-

State Uniform!ty Act of 1903

tions

and

benefits

obtainable

and

applicable,

in

the

State

and Act of 1916 applicable.

Uniformity Act of 1903, and also of the Act of 1916, ap-

proved August 8th, known as the Yeomans' Act, shall apply

to and be available for all the schools of this State governed

by the adoption made under this Act,

Sec. 3.

Be

it

further

enacted,

That

for

the

purpose of

Local option as to free school

furnishing free school books, either by renting, lending or books.

giving them to the children of the State, any county, city,

separate districts, or independent school districts may have

the right to use a part of this school fund derived from

State appropriation, local taxation, gifts or bequests, ac-

cording to the wish of the local school authorities.

a I f

County Board

of Education

county as

a whole

wishes

to

rent,

lend,

or

give

free

books,

to determine or approve.

the question may be determined by the Board of Education

of the county. If a local or separate district wishes to so

furnish books the question may be determined by the Board

of Trustees of such district, but must be approved by the

County Board of Education.

If

the

books

are

rented

to

Rental price limited.

the children, the rental price shall in no event be greater

than fifty per cent. of the price of the book.

For the purpose of carrying out the provisions of this Regulation by State School
section, it shall be the duty of the State School Board, Board. through the State Superintendent of Education, to devise plans, methods, rules and regulations governing the same.

Sec. 4.

Be

it

further

enacted,

That

school

boards

of

Indigents furnished

any division handling school funds, are authorized to books free.

furnish books free to children whose parents or guardians,

in the judgment of the school board, are unable to provide

their children with books.

20

PART I.-PUBLIC LAWS.

General Tax Act.

Duties of County Boards

Sec. 5. Be it further enacted, That County Boards of

of Education ns to supply

Education shall be required to have on hand a sufficient

of hooks and public notice.

supply of books for the various schools under their charge

and shall give public notice five days prior to the opening

of such school session that such books are available, and the

County Boards of Education may designate some agent

or agents to handle such books for the various schools

under their jurisdiction.

Conflicting laws repealed.

Sec. 6. Be it further enacted, That all laws in conflict

with Act are hereby repealed.

Approved December 19, 1923.

GENERAL TAX ACT.

No.4.

An Act to annually, in addition to the ad valorem tax on real and personal property as now required by law, to levy and collect a tax for the support of the State government and public institutions; for educational purposes in instructing children in the elementary branches of an English education only; to pay the interest on the public debt; to pay maimed and indigent Confederate soldiers, and widows of Confederate soldiers, such amounts as are allowed them by law; to pay the public debt when due; to prescribe what persons, corporations, professions, business, and property are liable to taxation; to prescribe the methods of collecting and of receiving certain of said taxes; to prescribe questions to be propounded to taxpayers, and to provide penalties for violations thereof; and to repeal conflicting laws, and for other purposes.

Act effective Jan. 1, 1924.

Section 1. Be it enacted by the General Assembly of the State of Georgia, That the terms and provisions of this Act shall not take effect and become operative until January 1, 1924, and shall continue thereafter.

PART I.-PUBLIC LAWS.

21

General T'ax Act.

Sec. 2. Be it further enacted by the authority aforesaid,

That

in

addition

to

the

ad

valorem

tax

on

real

estate

and

Specific and oc~ cupation taxes.

personal property, as required by the Constitution and

now provided for by law, the following specific and occupa-

tion taxes shall be levied and collected each year after the

passage of this Act, beginning in 1924.

In all cases in this

When U. S. census gO\ern~.

Act where population controls the amounts of tax or license

fee to be paid, the last census report of the Federal Gov-

ernment shall govern.

Paragraph 1. Upon each and every inhabitant of the Poll tax.

State between the ages of twenty-one and sixty years, on

the day fixed for the return of property for taxation, a

poll tax of one {$1.00) dollar, which shall be for educational

purposes, in instructing children in the elementary branches

of an English education only.

Provided,

this

shall not

be

Proviso as to exemptions.

demanded of blind persons, nor crippled, maimed or dis-

abled Confederate veterans relieved of such taxes under

and by authority of Section 766, Volume 1, of the Code of

1895, nor shall this tax be required or demanded of female

inhabitants of the State who do not register for voting.

(a)

Provided

further,

That

those

female

inhabitants

Relief of registered

who have heretofore registered may avail themselves of female ,oters.

the benefits of this Act and be relieved of said tax, by

applying to the tax collector of their county, and have their

names stricken from said registration book; and it shall be

the duty of said tax collector to issue to such females who

may apply to have their names so stricken a certificate,

which certificate shall bear date when issued and shall give

the name of such females, and state in substance that said

named female has been stricken from the registration book,

and is no longer a registered voter for that year.

Paragraph 2.

That

the

Governor,

by

and

with

the

as-

Ad valorem tax for sink-

sistance

of

the

Comptroller-General,

is

authorized

and

em-

ing funrl for retirement of

powered annually to levy and assess a tax on the ad valorem State bonds.

value of the taxable property of this State such rate as

may be sufficient to r(ljse a net amount of $100,000 as a sink-

22

PART I.-PTJBLIC L.HVR.

General Tax Act.

ing fund to pay off and retire the valid outstanding bonds

of the State as they fall due, as required by Article 7, Sec-

Separate accounts by Stnte

tion 14, Paragraph 1,

of the

Constitution.

The tax above

Treasurer. authorized shall be specially levied and collected and sep-

arate accounts of the same shall be kept by the Treasurer,

and the money arising therefrom shall be applied to pay-

ing off the valid bonds of the State as they mature. The

said amount so received each year shall be applied to pay-

ing off and retiring the valid bonds of the State maturing

Cancellation of bonds.

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.

Additional ad In addition to the foregoing levy, the Governor, by and

valorem tax to meet appropria-

with

the

assistance

of

the

Comptroller-General,

shall

also

tions of General Assembly

levy and assess such additional rate of tax on the taxable

for each year.

property of this State as may be necessary to meet the ap-

propriations of the General Assembly of Georgia for each

succeeding year. The aggregate ad valorem tax levy in

Tax rate limit. any one year not to exceed the tax rate limit fixed by the

Constitution of this State. The Comptroller-General and

Equalization of State Tax Commissioner shall cause returns of public servtax values. ice and utility corporations whose returns are made to

the Comptroller-General, to be equalized with the returns

of real estate taxpayers of Georgia, in order that the per-

centage of actual values returned by such corporations shall

be as great as the percentage of actual values returned by

land owners of Georgia.

Professional taxes.

Paragraph 3. Professions. Upon each and every practitioner of law, medicine, osteopathy, chiropractic, chiropodist, dentistry, and upon each and every veterinary surgeon, optician, optometrist, masseur, public accountant, or embalmer, and upon every civil, mechanical, hydraulic, or electrical engineer, or architect, charging for their services as such, $15.00, and the validity of their licenses is made contingent upon the payment of the tax herein provided. And no municipal corporation or county authority shall levy or

PART I.-PUBLIC LAWS.

23

General Tax Act.

collect an additional tax on the professions, business or occupations enumerated above, which shall be returned to the tax receiver of the county of his residence by any person engaged therein on the first day of January, and entered by the receiver on the digest of the county.

Paragraph 4.

Officials.

Upon

the

president

of

each

ex-

Certain em noration presi-

press, telegraph, telephone, railroad, street railroad, steam- dents.

. boat or navigation company, electric light, gas company,

water company, sleeping car company, palace car company,

building and loan association, and investment and loan com-

pany, doing business in this State, $25.00.

Provided, said tax shall not apply to local building and Proviso as to loan associations fostered as a civic undertaking and not exemptions. conducted for financial gain or profit.

In case the president of any of the

companies

enumer-

Prf'Sidents DOD resident, other

ated in the preceding paragraph does not reside in this officials to act.

State, then in each case the general agent, superintendent,

or other person or official in charge of the business of such

companies, residing in this State, shall be required to pay

the tax of $25.00 hereby imposed, and no municipal corpora-

tion, or county authorities shall levy or collect an additional

tax on the officials enumerated above, either as a license, Duty as to tax or fee. The president or other officials herein named, returns.

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.

fi

Pa rm

ragraph 5. or COrporat

Abstraet
lOll engage

0d

ompanies. U po I.ll the bUS.llleSS

n
0

e f

ach person, rnak"1ng ab-

Title abstract comp_anie.s;_ certam Cities and towns.

stract of title to property in cities of 20,000 inhabitants or

over, $100.00; in cities between 10,000 and 20,000 inhabi-

tants, $50.00; in cities and towns of less than 10,000 in-

habitants, $25.00. Provided, This tax shall not be required Proviso as to of attorneys at law who have paid the professional tax re- f~!?.rneys at

quired of them by Paragraph 3, Section 2, of this Act.

24

PART I.-PUBLIC LAWS.

General Tax Act.

Advertising agents.
Location defined. Proviso as to registry, etc.

Paragraph 6. Advertising. Upon each person, firm or
corporation conducting the business of an advertising agency using other means than billboards, $50.00; upon each person, firm or corporation conducting the business of advertising by signs painted, pasted or printed on billboards or other places where space is leased, rented or sold, in each county where located, fifty cents for each location, and a location is defined to be 75 lineal feet or fractional part thereof; and Provided further, That before painting or posting such locations or fractional part thereof, it shall be the duty of the person or persons so advertising to register with the ordinary and tax collector of said county as required by law, and in case of any increase of advertising the ordinary shall in each instance be notified as to the number of locations.

Bill distributors.

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

Collecting; commercial and mercantile agencies.

Paragraph 8. 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, $200.00 in every county in the State where they have an office or branch office.

Detect!ve agencies; certain cities or towns.
Teach('rs' agencies.

Paragraph 9. Agencies, Detective. Upon each person, firm or corporation operating a detective agency, or doing detective work for hire or compensation, for each office established in this State in or near cities or towns of 25,000 or more inhabitants, $200.00; in or near cities or to-wns from 10,000 to 25,000 inhabitants, $50.00; and in or near cities or towns of less than 10,000 inhabitants, $25.00.
Paragraph 10. Agencies, Teachers. Upon each person, -firm or corporation conducting a teachers' agency or bureau, $25.00 in each county where it has an office.

Amusement parks.

Paragraph 11. Amusement Parks. Upon each person, firm or corporation running, leasing or operating an amuse-

PART I.-PUBLIC LAWS.

25

General Tax Act.

ment park, other than baseball, football or bicycle parks, hereinafter mentioned, where two or more amusement de. vices, resorts, or attractions are operated, and an admission fee is charged for any one or more of the exhibits, resorts. or attractions, $250.00. Provided, This paragraph Proviso as to
construction.
shall not be construed to exempt or relieve any individual device, resort, amusement or attraction located in said park from paying any specific or license tax herein imposed.

Paragraph 12. Athletic Clubs. Upon every athletic club, Athletic clubs, etc.
and upon every association or person giving boxing or sparring or wrestling exhibitions where an admission of flO 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, $200.00 for each exhibition.

Paragraph 13.

Auctioneers.

Upon each and every auc-

Auctioneers, jewelry.

tioneer selling jewelry by auction in this State, $200.00 in

each county in which he conducts said business.

(a) Upon each and every auctioneer selling junk by Junk. auction in this State, the sum of $100.00 in each county in which he conducts said business.

(b)

Upon

each

and

every

auctioneer

selling

furniture

Furniture and household

and household goods by auction in this State, the sum of goods.

$100.00 in each county in which he conducts ,said business.

(c) Upon each and every auctioneer selling live stock, Live stock.

farm implements and produce by auction in this State, the

sum of $25.00 in each county in which he conducts said busi-

ness. Provided, This shall not apply to co-operative sell- Proviso as to

ing or to producers of live stock from selling same.

co-operative selling, etc.

(d) Upon each and every non-residential real estate Real estate; non-residrntial.
auctioneer, the sum of $100.00 in each county in which he

conducts said sale.

Each

and

every

resident

real

estate

Real estate; residential.

auctioneer shall pay the sum of $50.00 in each county in

which he conducts said sale.

At the

time he

registers

with

Registry regulations.

the ordinary of the county, before paying the tax, every

26

PART I.-PUBLIC LAWS.

General Tax Act.

auctioneer must specify the kind and style of sale he mtends to conduct.

Proviso ns to sales by sheriffs. exec-
utors, etc.

(e) Provided, This Section and the subsections thereto shall not apply to sheriff and the parties acting as auctioneers for executors, administrators, guardians and commissioners conducting sales by virtue of the order of any court of this State.

Automobile dealers; cer-

Paragraph 14. Automobiles. Upon every agent of, upon

tain counties. every dealer in, and upon every person soliciting orders for

retail sale of automobile, not including wholesale dealers

or distributors soliciting or canvassing for local dealers,

the sum set out below, viz.: In each county with a popula-

tion of less than 20,000, $25.00; in each county with a popu-

lation of between 20,000 and 30,000, $55.00; in each county

with a population of between 30,000 and 50,000, $85.00; in

each county with a population between 50,000 and 75,000,

$110.00; in each county with a population between 75,000

and 100,000, $165.00; in each county with a population be-

tween 100,000 and 150,000, $220.00; in each county with a

Proviso.

population exceeding 150,000, $275.00. Provided, however,

That nothing in this Act shall conflict with the provisions

:fixing a license upon exclusive dealers in used cars. Such

dealer, agent or solicitor selling or offering for sale auto-

mobiles at retail shall be required to pay one license fee

only in each county, so as to provide that all persons so-

liciting orders, or selling automobiles at retail shall pay a

license to become a dealer or agent, and such license shall

entitle such dealer to sell any make or makes of new or

second-hand automobiles, and shall entitle said dealers to

operate in connection with said business a service station,

in the said county in which said license is paid; any dealer

having paid such tax to be allowed any number of employees

for the purpose of selling cars within the county wherein

Used cars, automobiles, trucks; ex-
clusive dealers In; certain counties.

such tax has been paid.
Paragraph 15. Used Cars. Upon every person, :firm or corporation dealing exclusively in used automobiles or

PAR'l1 I.-PUBLIC LAWS.

27

General Tax Act.

trucks, or second-hand automobiles or trucks, the following sums, viz.: In each county with a population of less than 20,000, $25.00; in each county with a population over 20,000 and not ov'er 50,000, $50.00; in each county with a population exceeding 50,000, $100.00.

Paragraph 16. Automobile Tires or Accessories. Upon Automobile

every

wholesale

dealer

in

automobile

tires

or

automobile

tires or accessories.

accessories

of any kind whatsoever,

the

sum of $100.00 for

wholesale and retail.

each place of business, and upon every retail dealer the

sum of $10.00 for each place of business.

Paragraph 17.

Automobile Schools.

Upon

all

automo-

Automobile schools.

bile schools, $10.00 in each county.

Paragraph 18.

Automobile Assembling Plants.

Upon Automobile assembling

every agent or representative of any foreign or non-resi- plants.

dent corporation said agent or representative having an

office in this State, operating an automobile assembling

plant, $300.00 in each county.

Paragraph 19.

Automobile

Truck

Assembling

Plants.

Automobile truck aSsemb-

Upon each person, firm or corporation operating an auto- ling plants.

mobile truck assembling plant, $300.00 in each county.

Paragraph 20.

Automobile Garages.

Upon each person,

Automobile garages; cer-

tain cities

firm or corporation carrying on the business of operating and towns.

garages, either for storage or repairing automobiles, in

cities of more than 35,000 inhabitants, $75.00; in the cities

between 20,000 and 35,000 inhabitants, $50.00; in cities be-

tween 10,000 and 20,000 inhabitants, $25.00; in cities and

towns of 1,000 to 10,000 inhabitants, $15.00; in cities and

towns of less than 1,000 inhabitants, $5.00; and persons

operating such garages within one mile of the limits of

all incorporated cities, $5.00.

Paragraph 21.

Cars Operated for Hire.

Upon

each

Automobile-s for hire; cer-

person,

firm

or

corporation

operating

or

keeping

automo-

tain cities anc.J towns.

biles for hire, whether in connection with a garage or not,

a tax according to the following scale, whether in or out-

side of the corporate limits of any city or town, viz.: For

28

PART I.-PUBLIC LAWS.

General Tax Act.

Proviso as to fixed route!-~;
jitneys, etc.

each automobile so operated in or near towns or cities of population not over 1,000, $5.00; of population from 1,000 to 5,000, $10.00; of population from 5,000 to 15,000, $15.00; of population from 15,000 to 30,000, $20.00; of population from 30,000 to 50,000, $25.00; of population of 50,000 and over, $40.00. Provided, however, These taxes shall not be required of operators or keepers of automobiles for hire when such automobiles are used over or operated upon a fixed or uniformed route, and such cases the schedule of fees shall be as follows: Upon every person, firm or corporation operating automobiles for transportation of passengers upon a regular fixed route, commonly known as jitneys, and for a uniform fare of not more than 10 cents, the following amounts: For a five-passenger car or less, $15.00 per annum, and for every car carrying more than five passengers, $25.00 per annum.

Motor busses. Paragraph 21-A. Motor Busses. Upon every person,

firm or corporation operating a motor bus for the trans-

portation of passengers upon a regular fixed route between

No additional cities or towns, $25.00 for each bus. Provided, That no occupation tax. municipal corporation or county authority shall levy or

collect an additional occupation tax on persons, firms or

Registry an<l payment.

corporations operating motor busses. Every such person,

firm or corporation is required to register with the ordi-

nary and pay the tax herein provided to the tax collector

of the county of his residence.

Awning awl

Paragraph 22. Awning or Tent Makers. Upon all awn-

tent making.

ing or tent makers, $15.00 in each county.

Barbers' school::;.

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

Barber shop~.

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

PART I.-PUBLIC LAWS.

29

General Tax Act.

Paragraph 25.

Barber Supplies.

Upon

all

agents

for

Barber supplies.

barber supplies, $50.00 for each place of business.

Paragraph 26. Baths. Upon all persons, firms or cor- Bath, Turkish, porations operating all Turkish baths, Russian or vapor etc. baths, $50.00 for each place of business.

Paragraph 27. Ball and Racing Parks. Upon each per- Ball and rac-

ing parks; <'er-

son,

:firm or

corporation

owning,

leasing

or

operating

any

tain citif's and towns.

park, or place where baseball, football, or other similar

game is played, or where automobile, motorcycle, horse or

bicycle races or contests are held, and where admission fees

are charged, in the cities of more than 50,000 inhabitants,

or within :five miles thereof, $200.00; in cities with over

20,000 and not over 50,000, or within five miles thereof,

$100.00; in cities with over 10,000 and not over 20,000, or

within :five miles thereof, $50.00; in cities and towns of less

than 10,000, or within five miles thereof, $20.00. Provided, Prodso as to professional

That

this

tax

shall

apply

only

to

those

parks

and

places

games or contests.

wherein professional games are played or professional con-

tests are held.

Paragraph 28. Bagatelle, Billiard, Jenny Lind, Pool or Bagatelle,

T IVO11' T ables. Upon each person, :firm or corporat'lOll op- beitlcl.i;artda,bpleosol,

eratm g for

pubhc use

and charmng for b...

the use

thereof,

any

oppubelria~te
certam

d for ucsieti;es

billiard, bagatelle, Jenny Lind, pool or tivoli table in cities and towns.

of 100,000 inhabitants or more, $100.00; in cities of not less

than 50,000 and not more than 100,000 inhabitants, $75.00;

in cities of not less than 25,000 and not more than 50,000

inhabitants, $50.00; in cities of not less than 10,000 and not

more than 25,000 inhabitants, .$30.00; in cities or towns of

less than 10,000 inhabitants, $20.00.

Paragraph 28-A. Upon each person, :firm or corporation Bagatelle,

billiard, pool,

who

keeps

or

holds

for

hire

or for

sale,

for

himself

or

as

etc.; tables for sale or hire.

agent for resident or non-resident owner, any bagatelle,

billiard, Jenny Lind, pool or tivoli table or other table of

like character, for each place of business in this State,

$100.00.

30

PART I.-PUBLIC LAWS.

General Tax Act.

Bond makingor deposit of collate-ral for compensation.
Book agents.
Proviso.

Paragraph 29. Bond Makers. Upon each person, firm, or corporation engaged in the business of procuring or signing bonds, or depositing collateral in lieu of bonds for compensation (except duly licensed bonding companies, and duly authorized officers of this State who are required to give bond to qualify as such officers), $50.00 in each county.
Paragraph 30. Book Agents. Upon each agent or canvasser for books, maps, or lithographic prints, in each county in which he shall do business, $5.00. Provided, This shall not apply to bona fide students earning their way through school or college, or persons selling Bibles.

Stock and bond brokers.

Paragraph 31. Brokers, Stocks and Bonds. Upon each

person, firm or corporation dealing in bonds or stocks,

either exclusively or in connection with other business, the

sum of $100.00 for each town or city in which such persons,

firms or corporations maintain an office.

Merchandise brokPrs and commission merchants. "Brokers" defined.
''Commission mprchant" defined.
Certain cities.

Paragraph 32. Brokers, Merchandise and Commission Merchants. Every person, firm or corporation doing business in this State, and who receives or distributes provisions or merchandise, including flour, hay, grain, coal, coke, lumber, brick, or any other article of merchandise shipped to such person, firm or corporation, for distribution on account of the shippers, or who participates in the profits ensuing from or occurring out of sales of such provisions or merchandise as above described, or 'vho invoices such sales, or who collects money therefor, shall be deemed a broker. Every person, firm or corporation buying or selling for another any kind of merchandise on commission, shall be deemed a commission merchant. Every person, firm or corporation shall pay for the privilege of transacting the business of a commission merchant or broker in merchandise, in cities of 40,000 or more inhabitants, $50.00; in cities of less than 40,000 inhabitants, $25.00.

Printing brokers.

Paragraph 33. Brokers, Printing. Upon all brokers, agents or agencies for printing, bookbinding, or lithograph-

p .ART I.-P~BLIC LAWS.

31

General Tax Act.

ing, $25.00 in each county in which such broker or agent has an office or place of business.

Paragraph 34. Brokers, Real Estate. Upon each person, Real estate

brokers: cer-

firm

or

corporation

engaged

in

the

business

of

buying

or

tain cities and towns.

selling real estate on commission, or as agents, renting real

estate, in cities of 50,000 or more, $50.00; in cities of 25,000

to 50,000 inhabitants, $30.00; in cities from 10,000 to 25,000

inhabitants, $20.00, and in cities or towns of less than 10,000 inhabitants, $15.00. And if such person shall engage Liabilities.

in auctioneering or selling property at public outcry or by

auction sales, he shall also be liable for and required to pay

the tax required of real estate auctioneers by Paragraph 13

of this Section, to wit: $50.00 in each county.

Paragraph 35. Brokers, Railroad and Theatre Tickets. Railroad an(l

Upon

each

railroad

and

theatre

ticket

broker

or

scalper,

theatre ticl-:c>t brokers; CPr-

when not prohibited by law, operating in cities of more than

tain citif's and towus.

10,000 inhabitants, $100.00; in cities or towns of less than

10,000 inhabitants, $50.00.

Paragraph 36.

Burglar

Alarm

and

Automatic

Sprink-

Burglar alarm, automatic

ler.

Upon all burglar alarm companies, and upon all auto-

sprinklf'r aml fire apparatus.

matic sprinkler companies, or agents therefor, the sum of

$25.00 for each agency or place of business in each county.

Upon each dealer in fire engines and apparatus or either of

them, $100.00 for each place of business.

Paragraph 37. Cards, Dealers in. Upon each dealer in Playing C"'ards. playing cards, $10.00 for each place of business.

Paragraph 38. Carel Writing Stands. Upon all card f'ard writing stands.
writing, cutting or engraving stands, $5.00 for each stand in each county.

Paragraph 39. Carpet Cleaners. Upon all carpet and Carpet anrl rug cleaning companies not connected with laundries, $10.00 rug cleaning.
for each place of business.

Paragraph 40.

Cemetery Companies.

Upon all cemetery

Cemetery companies.

companies, agencies, offices, etc., $50.00 in each county.

32

PART I.-PUBLIC LAWS.

General Tax Act.

Circuses; certain C'itiPs
and towns.

Paragraph 41. Circuses. Upon each circus company or
other company or companies giving such exhibition beneath or within a canvas inclosure, advertised in print or parade in any manner whatsoever, as a circus, menagerie, hippodrome, spectacle or show implying a circus, in or near cities of 40,000 or more inhabitants, for each day it may exhibit, $500.00; in or near cities between 20,000 and 40,000 inhabitants, for each day it may exhibit, $300.00; in or near cities between 5,000 and 20,000 inhabitants, for each day that it may exhibit, $250.00; in or near cities or towns of less than 5,000 inhabitants, for each day it may exhibit, $100.00; in or near cities or towns of less than 1,000 inhabitants, for each day it may exhibit in the State of Georgia, $100.00.

Sirle Rhows; rertain cities
nnd towus.

Paragraph 42. Side Shows. Upon each side show accompanying a circus company in or near cities of 5,000 population or more, $50.00; and in or near all cities or towns of less than 5,000 population, $25.00.

CliJ)]lfng bureaus.

Paragraph 43. Clipping Bureaus. Upon each clipping bureau, $10.00.

Coal, coke and wood: certain eitiPs and towns.
Proviso as to dPalers in wood only.

Paragraph 44. Coal, Coke, or Wood. Upon each person, firm or corporation dealing in coal, coke, and wood, or coal and coke, whether for themselves or as agents or as brokers, in cities of more than 1,000 inhabitants, and not more than 10,000, $10.00; in cities of more than 10,000 and not more than 20,000 inhabitants, $50.00; in cities of more than 20,000, $100,000. Provided, That dealers in wood only shall pay a tax of $10.00. Said tax payable for each place of business.

Concerts, shows and exhibi-

Paragraph 45. Concerts, Shows and Exhibitions. Upon

tions; certain cities.

all concerts, shows and exhibitions charging an admission,

not otherwise herein taxed, in or near cities of less than

5,000 inhabitants, $25.00; in or near cities of more than 5,000

and not more than 20,000, $50.00; in or near cities of more

than 20,000 and not more than 50,000, $75.00; in or near

PART I.-PUBLIC LAWS.

33

General Tax Act.

cities of more than 50,000, $100.00 for each day.

Provided,

Proviso ati to charitable

This

section

shall

not

apply

to

exhibitions

given

by

local

entertainments, chautauquas,

performers nor to exhibitions the entire proceeds of which etc.

are for charitable, benevolent purposes, nor to entertain-

ments commonly known as Chautauquas. Provided further, Proviso as to

regularly

That this section shall not apply to histrionic, dramatic and

licensed theatres and

operatic performances given in regularly licensed theatres opera houses,

and opera houses, but upon each such theatre or opera

house in towns of less than 2,000 inhabitants, $2.50 per

month; in cities from 2,000 to 5,000 inhabitants, $4.00 per

month; in cities from 5,000 to 10,000 inhabitants, $7.00 per

month; in cities from 10,000 to 25,000 inhabitants, $10.00

per month; in cities of over 25,000 inhabitants, $12.50 per

month.

P aragraph 46. COllStruetlOll Compan1es. Upon each Ccoomnsptaruncietiso. n

person, :firm or corporation accepting a contract to con-

struct bridges, dams, waterworks, roads, railroads, street

paving, cantonments, or other stuctures or works of a like

public nature, in each county where doing business, one-

tenth of one per cent of the contract price, then one-tenth

of one per cent upon cost of such work, and Provided, That Maximum tax.

the aggregate tax paid by any one contractor or :firm or

corporation under this section shall not exceed the sum

of $500.00 in any one county in any calendar year.

Paragraph 47. Contractors. Any person, firm or cor- ~3~~rt~~~~~~, poration accepting orders or contracts for doing any work defined. on or in any building, or structure, requiring the use of paint, stone, brick, mortar, wood, cement, structural iron and steel, sheet iron, galvanized iron, metallic piping, tin, lead, electric wiring or other metal, or any other building, or who shall accept contracts to do any paving or curbing on sidewalks or streets, public or private property, using as'phalt, brick, stone, cement, wood or any composition, or who shall accept an order for, or contract to excavate earth, rock or other material, for foundation or any other purpose, or who shall accept an order or contract to construct

34

PART I.-PUBLIC LAWS.

-------------------------- -------
General Tax Act.

any sewer of stone, brick, terra cotta or other material,

shall be deemed to be a contractor. Every contractor shall,

on the first day of January in each year, procure from the

ordinary in the county in which he has his office a license

Proviso as to to carry on the business of a contractor. Provided, That

license, amount

of tax and time of pay-

if such contractor has no office in this State then he may

ment.

procure such license from the ordinary of the county where

he conducts his business. Every such contractor shall pay

for the privilege of transacting business in this state, $10.00,

provided the amount of all orders or contracts accepted clo

not exceed $10,000, and $1.00 additional for each $1,000.00

of orders or contracts accepted above $10,000; this to be

paid as follows: $10.00 to be paid at the beginning of the

year or at the commencement of business within any year,

and thereafter returns to be made at the end of the quarter

to the tax collector, showing the amount of orders or con-

tracts accepted during the quarter and the amount of tax

due upon the orders or contracts above $10,000 to be paid

at the end of each quarter with the making of this report.

When contract price is less

Provided, The provisions of this section shall not apply in

than $500.00. cases where the contract price does not exceed the sum of

$500.00, and where the contractor does not employ more

than two assistants.

Domestic corporations.

Paragraph 48. Corporations, Domestic. All corporations incorporated under the laws of Georgia shall, except those that are not organized for pecuniary gain or profit, and those that neither charge nor contemplate charging the public for services rendered, in addition to all other taxes now required of them by law, are hereby required to pay each year annual license or occupation tax as specified in the following scale:

Amount of taxes to be paid.

Corporations with capital not exceeding $10,000, $10.00.
Corporations with capital over $10,000, and not over $25,000, $15.00.

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

PART I.-PUBLIC LAWS.

35

General Tax Act.

Corporations with capital over $50,000, and not over $75,000, $30.00.
Corporations with capital over $75,000, and not over $100,000, $50.00.
Corporations with capital over $100,000, and not over $300,000, $100.00.
Corporations with capital over $300,000, and not over $500,000, $200.00.
Corporations with capital over $500,000, and not over $1,000,000, $300.00.
Corporations with capital over $1,000,000, and not over $2,000,000, $500.00.
Corporations with capital over $2,00Q,OOO, and not over $3,000,000, $600.00.
Corporations with capital over $3,000,000, and not over $4,000,000, $700.00.
Corporations with capital over $4,000,000, and not over $5,000,000, $800.00.
Corporations with capital over $5,000,000 and not over $6,000,000, $900.00.
Corporations with capital over $6,000,000, $1,000.00.

Tax

required

by

this

paragraph

to

be

paid

to

the

tax

Where paid and duty of

collector of the county where such corporation has its home

tax collector as to receipts.

office of business, and the payment of this tax will relieve

such corporations from the payment of said tax in any

other county in which it does business, and to that end

the tax collector shall furnish such duplicate receipts as

may be needed for authorized agents of the corporation in

other counties of this State.

~Paragraph 49.

Corporation,"Foreign.

Upon every agent

Foreign corporations.

or representative of any foreign or non-resident corpora-

tion, said agent or representative having a place of busi-

ness or office in this State, in addition to all other taxes

36

PART I.-PuBLIC LAws.

General Tax Act.

now required of them by law, shall be, and they are hereby,

Occupation tax
required or

required

to

pay each

year

an

annual

license

or

occupation

each agent.

and amount of same.

tax fixed in accordance with the capital stock of the cor-

poration represented by them, as specified in the preceding

paragraph of this section (wherein is fixed the license or

occupation tax required of corporations chartered under

the laws of Georgia), per schedule or scale therein set forth.

ProYiso as to Provided, That if such foreign or non-resident corpora-

relief of agents by foreign

tions

shall

pay to

the

Comptroller-General of

this

State

the

corporation making proper

amount of the occupation or license tax prescribed as per

registration

and payment. said schedule for resident corporations, then the agents

of such foreign or non-resident corporations shall be re-

lieved from said occupation tax. And to this end said for-

eign corporations shall register their name, capital stock,

and the names of their agents with the Comptroller-Gen-

eral at the beginning of each year, and upon said license

Duty of Comp- or occupation tax being paid, it shall be the duty of the

troller-General as to certificate

Comptroller-General

to

furnish

said

corporation

a

certifi-

and duplicate

receipts.

cate or duplicate receipt for each agent that said tax has

been paid, and the presentation of such certificate or dupli-

cate receipt by such agent to the tax collector of his county

shall be sufficient evidence of such payment and authorize

the agent to be relieved of said tax. The payment of this

tax shall not be construed so as to relieve the corporation

or agent of any other license or occupation tax whatever.

Certain except- Provided, That this and paragraph 48 of this section shall ed corporations. not apply to insurance companies, or to sewing machine com-

panies, or to companies doing or operating a real estate

loan business as mentioned and described in Paragraph 70

Proviso as to returns under

hereinafter, which are separately taxed by other provi-

oath, and payment ot cer-

sions

of

this

Act.

Provided, further, That all returns by

tain fees. corporations, resident or non-resident, must be made under

oath, and when any corporation paying this license or ocqu-

pation tax requires or demands more than two duplicate

certificates for agents, then such corporation shall be re-

quired to pay an additional fee of $1.00 for each duplicate

certificate or receipt over and above the first two mentioned.

PART I.-PUBLIC LAWS.

37

General Tax Act.

Paragraph 50.

Dance Halls.

Upon each person or per-

Dance balls; public.

sons operating public dance halls where dancing is per-

mitted or taught for hire, $100.00 for each place of busi-

ness.

Paragraph 51. Devices, Bowling and Ten-Pin Alleys, Bowling alleys,

Cane Racks, Shooting Galleries, etc.

Upon

each

person,

amusement devices, etc.

firm or corporation operating for gain a bowling, box-ball,

ten-pin alley or alley of like character, shooting galleries,

or booth where firearms are used for firing at a target,

and upon persons operating for gain any table, stand,

machine or place for performance of games not prohibited

by law, and any rack or booth or place for pitching or throw-

ing rings at canes, knives, or other things of value, or any

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

position of prizes, for each stand, table, alley, gallery,

machine, rack, booth or other place put in use at each

place of business in this State, the sum of $50.00.

Paragraph 52.

Skating Rinks.

Upon

the

owner,

man-

Rka ting rinks; certain coun-

ager, keeper or lessee of any skating rink in this St~te, ties.

where any fee or charge is made for admission, for the use

of skates, or skating, in counties having a population of

more than 100,000 inhabitants, the sum of $100.00; in coun-

ties of 50,000 and not over 100,000, the sum of $50.00; in

counties of less than 50,000 population, the sum of $25.00

for each place of business.

Paragraph 53. Directories. Upon each person, firm Directories.
or corporation compiling a city directory or directories of any character, and selling or supplying the subscription, the sum of $125.00. The above tax shall not be construed Exception. to apply to telephone companies issuing directories fnr use in the telephone exchanges.

Paragraph 54.

Dog and Pony Shows.

Upon

each

dog,

Dog and pony shows.

pony or horse show, where the entire show is exclusively an

exhibition of trained dogs, ponies, or horses and monkeys,

or a combination of any of them, beneath a tent, canvas

or enclosure, where an admission fee of fifteen cents or

38

pART I.-PUBLIC LAWS.

General Tax Act.

more is charged, the sum of $50.00 for each day it may exhibit, and upon such shows with an admission fee of less than fifteen cents, the sum of $30.00 for each day it may exhibit in this State.

Dry cleaning, Exceptions.

Paragraph 55. Dry Cleaning. Upon all persons, firms or corporations engaged in dry cleaning, $25.00 for each place of business. Provided, this Paragraph shall not apply to laundries paying the tax imposed by Paragraph 72 of this Act, nor to pressing clubs paying the tax imposed by Paragraph 55-A of this Act.

Pres~ing dubs. Paragraph 55-A. Pressing Clubs. Upon each person, firm or corporation operating a pressing club, $5.00.

Electrical contractors.

Paragraph 56. Electrical Agents. Upon all electrical

contractors, $10.00 for each county.

Emig-rant agE'nts.
Proyiso as to giving certain bonds.

Paragraph 57. Emigrant Agents. Upon each emigrant agent, and upon each employee of such agents, doing business in this State, $1,000.00 for each county in which such agents or employee may do or offer to do business. Provided, That no emigrant agent or employee shall take from this State or attempt to take from this State any person until after first giving a bond to be accepted and approved by the Commissioners of Commerce and Labor, conditioned to pay any valid debt owing by said person to any citizen of this State.

Employment agencies.

Paragraph 58. Employment Agencies. Upon all employment agencies or bureaus doing business in this State, $50.00 for each county.

Travelling-
horse traders or gypsies.

Paragraph 59. Travelling Horse Traders or Gypsies. Upon each company of travelling horse traders, or travelling gypsies, or travelling companies or other transients, travelling persons or firms, engaged in trading or selling merchandise or live stock of any kind, or clairvoyant, or persons engaged in fortune telling or palmistry, $250.00, to be collected by the tax collector in each county and distributed

PART I.-PUBLIC LAWS.

39

G-eneral Tax Act.

as follows: To the county where collected, $125.00; to the

State, $125.00, which tax shall be collected in each county

where they carry on either kind of business herein men-

tioned. This tax shall apply to any person, firm or cor-

poration who themselves, or by their agents, travel through

the State carrying live stock and carrying with them cook-

ing utensils and live in tents, or travel in covered wagons,

and who may be a resident of some county or who reside

without the State, and who are commonly called travelling

horse traders and gypsies, and such persons or corporation

shall be liable to pay this tax.

Such

tax

shall

constitute

Lien on live stock.

a lien on any live stock owned by such travelling persons

or firms.

Provided,

That

no

Confederate

soldier,

indi- Who not exempt.

gent, or any other person, firm or corporation shall be

exempted from the tax provided under this section. Pro- Proviso as to

vided,

further,

that

this

tax shall not be required

of bona

non-requirement.

fide residents of this State who have paid the tax required

in Paragraph 69.

Paragraph 60.

Gasoline or Oil Trucks.

Upon each per-

Gasoline, oil trucks.

son, firm er corporation selling oil or gasoline from a

wagon or truck, $10.00 for each wagon or truck in each

county.

Paragraph 61. Insurance Agents. Upon each local in- !~~~~~~~.e surance agent doing business in this State, and upon each and every solicitor or sub-agent for any resident or nonresident company doing business in this State, $10.00 for each county in which they shall transact or solicit insurance business. Provided, This shall not apply to the' Provis? as to
except10ns.
agents of mutual fire associations or companies operating solely on mutual obligations.

(b)

Upon

each

and

every

traveling

or

special

or

gen-

Life, fire, accident, casual-

ty, liability,

eral agent,

or manager of

any life,

fire,

accident,

casualty,

fidelity or surety in-

liability, fidelity or surety insurance company conducting surance.

the business of such companies in this State, $100.00, pay-

able in the county of the residence of the agent, and the

40

PART I.-PUBLIC LAWS.

General Tax Act.

tax collector's receipt shall be his authority to go into any other county without the payment of an additional tax.

Assessment life. benefit or

(c) Upon each and every traveling or special or gen-

accident, or live stock

eral agent, or manager or superintendent of any assess-

insurance. ment life insurance company or such benefit or accident

insurance company or live stock insurance company doing

business in this State, whether for a resident or non-

resident company, $50.00, payable in the county of the

residence of the agent, as provided above for other insur-

ance companies.

Adjustment bureaus.

(d) Upon all adjustment bureaus employing adjusters a tax of $50.00 for each person who adjusts any loss, said tax payable in the county where the bureau is located, and the receipt of the tax collector for the payment of said tax shall authorize the person named in the receipt to go into any county in the State.

Independent

(e) Upon each and every person who adjusts insurance

insurance adjusters.

losses, not connected with an adjustment bureau, $50.00,

payable in the county of his residence and the receipt of

the tax collector shall be his authority to do business in

Proviso as to any part of the State. Provided, That this tax shall not

local insurance agents.

apply

to

local

insurance

agents

who

adjust

losses

without

remuneration.

PaymPnt must must be in advance.
Proviso as to definition.

(f) The license taxes imposed by this paragraph must be paid in advance by said agent or agents to the tax collector of the county of his residence before said agents shall be authorized to act as agents for any such company. Provided, That the railroad ticket agents selling accident tickets shall not be deemed insurance agents in the sense of this paragraph.

lee cream dealers.

Paragraph 62. Ice Cream Dealers. Upon each person, firm or corporation manufacturing ice cream or selling same at wholesale in or near cities of more than 50,000 inhabitants, $100.00; in or near cities from 20,000 to 50,000 inhabitants, $75.00; in or near cities of from 10,000 to 20,-

PART I.-PUBLIC LAWS.

41

General Tax Act.

000, $50.00; and in or near cities of less than 10,000 inhabitants, $10.00.

Paragraph 63.

Non-Resident Bottlers.

Upon each

non-

Non-resident bottlers.

resident person, firm or corporation delivering for sale by

truck or trucks any carbonated beverages in this State,

$150.00.

Paragraph 64. Itinerant Practitioners.

Upon

every Itinerant practitioners.

itinerant doctor, dentist, optician, optometrist, veterinary

surgeon, osteopath, chiropractor, or specialist of any kind,

doing business in this State, $25.00 for each county in

which they may practice or do business.

Provided,

that

Proviso as to peddlers or

if any one of said itinerant specialists

shall peddle

or

sell

travelling vendors. et<'.

any drug, medicine, remedy, appliance, spectacles, glasses

or other goods, in connection with the practice of his pro-

fession, he or they shall be subject to the tax required of

peddlers or travelling vendors of patent proprietary medi-

cine, nostrums, etc., by Paragraph 88 of this Act, to wit:

$50.00 in each county where they may offer to sell such ar-

Proviso as to

ticles.

Provided further,

That the

provisions

of

this

para-

npplication of this tax.

graph shall not apply to persons whose fixed place of busi-

ness is in any county of this State, and who have paid the

professional tax required by Paragraph 3 of the Act.

Paragraph 65.

Junk Dealers.

Upon each person, firm

Junk dealer~. certain citif_s

or corporation engaged in the business of dealing in junk and town&.

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, $25.00;

in cities or towns under 3,000, or within ten miles thereof,

$10.00; each. junk dealer, his clerk, agent or employee, shall

keep

a

book,

open

to

inspection,

in

which

he

shall

make

Records to be kept.

entries of all railroad iron, brass, pieces of machinery,

plumbing materials, unused farm implements, automobile

parts, fixtures or accessories, purchased by him, together

with the name of the party from whom purchased, and

upon failure to keep such books or record and produce it Penalty.

on demand, the said dealer shall forfeit his license.

42

PART I.-PUBLIC LAWS.

General Tax Act.

Legerdemain and sleight of hand,

Paragraph 66. Legerdemain and Sleight of Hand. Upon each exhibition of feats of legerdemain or sleight of hand, or other exhibition and entertainment of like kind, $25.00 in each county.

I.ightia~
systems.

Paragraph 67. Lighting Systems. Upon each person, firm or corporation selling, whether as manufacturer, agent or dealer in, any lighting system, whether gas, gasoline or electrical, $25.00 in each county.

Lightning rods.
Duty as to receipts.
LiYe stock dealers; certain cities and towns.
Loan agent~.
Pro,iso as to applieution of Act.

Paragraph 68. Lightning Rods. Upon each person, firm or corporation who may contract for or engage in the business of fitting up or erecting lightning rods in this State, the sum of $50.00 for each county in which he may contract for, or erect, or put in place any lightning rod, or rods, upon any structure or building therein, and it shall be the duty of the tax collector to whom the tax is paid to issue the person paying such tax a license receipt, showing such payment.
Paragraph 69. Live Stock Dealers. Upon each person, firm or corporation dealing in live stock, having a fixed place of business in or near cities of more than 50,000 inhabitants, $25.00; in or near cities of from 10,000 to 50,000 inhabitants, $15.00; in or near cities or towns of less than 10,000 inhabitants, $10.00.
Paragraph 70. Loan Agents. Upon each person, firm or corporation negotiating loans and charging therefor any fee, commission or salary, in each county in which he or they may carry on such business, the sum of $25.00. Provided, This tax shall not be required of attorneys-at-law who have paid the professional tax imposed by Paragraph 3 of this section, and who shall engage in negotiating loans on collateral other than wages, time or salary. Provided further, That this tax shall not be required of any person, firm or corporation in any county in which its correspondents, agents, or other local representative has paid said -tax, or otherwise complied with or conformed to this section.

PART I.-PUBLIC LAWS.

43

General Tax Act.

(b) Should such person, firm or corporation engage in Additimw.l tax. making or negotiating loans upon wages or time, or the purchasing of salaries, the sum of $100.00.
Le~islative
Paragraph 71. Legislative Agents. Upon each person a:;ents. registered under the Act of the General Assembly approved August 11, 1911 (See Acts 1911, Page 151), the sum of $100.00.

Paragraph 72. Laundries. Upon each person, firm or Laundries. corporation operating a laundry or dyeing establishment, $100.00 if employing ten or more persons; $50.00, if employing five and not more than ten persons; $25.00 if not employing more than five persons.

Paragraph 73. Machines (Store Cash Registers). Upon Cash registers. each manufacturer or wholesale dealer in, ot agent for the sale of any cash or account register, $100.00 for each place of business in this State.

Paragraph 74. Machines ("Weighing or Calculating). Scales, etc. 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 comniodities, $25.00 for each place of business in this State.

Paragraph 75. Machines (Adding Machines). Upon Adding machines.
every manufacturer of, or wholesale or retail dealer in, or agent for the sale of any adding or calculating machine retailing for more than ten dollars, $100.00 for each place of business in this State.

Paragraph 76. Machines (Typewriters). Upon every Typewriters. manufacturer of, or wholesale or retail dealer in, or agent for the sale of any typewriter or typewriting machine, $100.00 for e::tch place of business in this State.

Paragraph 77. Machines (Slot). Upon every machine, Slot machines

punchboard or other device, operated, used or kept in this

State

'vherein

is

kept

any

article

to

be

purchased

by

de-

For sale of merchandise.

positing therein or paid therefor any coin or thing of

44

PART I.-PUBLIC LAWS.

General Tax Act.

value, and for which may be had any article of merchandise whatsoever, where there is no chance incurred by reason thereof and where the deposit of coin or other thing of value does not exceed one cent per operation, $2.00 for each machine, punchboard or other device for each county where kept, set up, used or operated.

Picture. music, (b) Upon each slot machine wherein may be seen any weighing. etc. picture or music may be heard by depositing in said ma-

chine any coin or thing of value, and each weighing ma-

chine or scale, and every machine making stencils by the

use of contrivances operated by slot wherein coin or other

thing of value is to be deposited or used, the deposit of

coin or other thing of value not exceeding one cent per

operation, $1.00 for each county where kept, set up, used

Charging more than one cent.

or operated.

On all other machines described in this para-

graph, charging more than one cent per operation, $5.00

for each county where kept, set up, used or operated. Pro-

Proviso as to vided, That not more than $100.00 shall be required of any

limit.

one person in any one county under this paragraph. Pro-

One tax per vided, further, That no machine described in this para-

machine.

graph shall be subject to more than one tax.

Bicycle dealers.

Paragraph 78. Bicycle Dealers. Upon every bicycle dealer selling or dealing in bicycles, either at wholesale or retail, for themselves, or upon commission, or consignments, $10.00 for the fiscal year or part thereof. Dealers selling bicycles at more than one place shall pay license for each place of business. All unsold bicycles belonging to dealers shall be liable to seizure and sale for payment of such tax.

Motorcycle dealers.

Paragraph 79. Motorcycle Dealers. Upon every person, firm or corporation selling or dealing in motorcycles or motor attachments for bicycles, whether in connection with the business of selling bicycles or automobiles or otherwise, $25.00 for each place of business.

Machinery and Paragraph 80. Machinery and Equipments. Upon every
equipment;
manufacturers. manufacturer of reaping, mowing, binding, or threshing

PART I.-PUBLIC LAWS.

45

General Tax Act.

machines, gas, electrical or oil engines, agricultural ma-

chinery propelled by gas, and road building machinery

propelled by gas or oil, culverts, road machines and road

graders, selling or dealing in such machinery by itself or Wholesa1E' and
its agents in this State, and all wholesale and retail dealers retail dealers.

in the above mentioned machinery, selling such machinery

manufactured by companies that have not paid the tax

thereon named, shall pay $100.00 annually to the Comp-

troller-General at the time of commencement of business,

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

business in this State. All companies and others paying

this license fee shall, at the time of payment, furnish the

Comptroller-General with a list of all agents authorized

to sell the aforesaid machinery of their manufacture, or

under their control, and shall pay to said Comptroller-Gen-

eral the sum of $10.00 for each of said agents for the fiscal Tax for each agent.
year or fractional part thereof for each county in which the

said agents may do business; upon the payment of $10.00

the Comptroller-General shall issue to each of said agents Certificate of

a

certificate of authority to transact business in this

State.

authority for Comptroller-

Before commencing business in this State all such agents General.

shall be required to register their names with the ordinaries

of those counties in which they intend to do business, and

shall exhibit to said ordinaries their license from the Comp-

troller-General; wholesale and retail dealers in the above Wholesale and

retail dealers

mentioned

machinery

shall

be

required

to

pay

tax

pro-

must pay tax if manufac-

vided herein for manufacturers of the above machines sold turer does not.

by them unless said manufacturers have paid the tax re-

quired by this Act. All unsold machinery belonging to Unsold goods

manufacturers, dealers,

or other agents,

or in their posses-

seized for nonpayment.

sion or the possession of others, shall be liable to seizure

and sale for the payment of such fees, license or tax. None

of the provisions of this paragraph shall apply to licensed Persons to whom these

auctioneers

selling second-hand machinery,

or to

officers of

provisions do not apply,

the law under legal process, or to merchants buying or sell-

ing said machinery on which a license tax has been paid

as herein provided, and who keep the same and sell and

46

PART I.-PUBLIC LAWS.

General Tax Act.

Penalty for Yiolation.

deliver them f:rom 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.go rounds; certain

Paragraph 81. Merry-Go-Rounds. Upon the owner,

cities and towns.

manager, keeper or lessee of any merry-go-round or flying

horses, or flying swings, or human roulettes, or scenic de-

vices run by machinery, or of any elevated railway or

scenic railway, or similar contrivance kept for gain, either

directly or indirectly, for each place of business in this

State, and for each place where operated, in or near cities

over 50,000 inhabitants, $50.00; in or near cities between

10,000 and 50,000, $30.00; in or near cities between 5,000 and

10,000, $20.00; and in or near cities or towns less than 5,000

inhabitants, $10.00.

Motion picture Paragraph 82. Motion Picture Supply House. Upon all
supply hOUSl~S.
motion picture supply houses, or film distributing agencies, $100.00 for each place of business.

Musical insttu- Paragraph 83. Musical Instruments, Graphophones, Or-

rne-n ts; CPrtain citips and

gans, Phonographs, Pianos and Victrolas.

Upon each per-

towns.

son, firm or corporation engaged in the business of selling

or renting, as agents or dealers, any of the above or similar

instruments, in or near cities of more than 50,000 inhabi-

tants, $100.00; in or near cities of from 25,000 to 50,000 in-

habitants, $50.00; in or near cities of from 10,000 to 25,000,

$25.00; in or near cities or towns of less than 10,000, $10.00

for each place of business.

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

PART I.-PUBLIC LAWS.

47

neneral Tax Act.

Paragraph 85.

Packing House.

Upon

every individual

Packing houses: cer-

agent or :firm of agents of any packing house, and upon any tain countieF1.

and every individual agent or firm of agents of any person,

:firm or corporation dealing in any packing house products

or goods, doing business in this State, for each place of

business in each county having a city situated therein with

a population of 30,000 or more, $300.00; for each place of

business in each county with a population of from 15,000

to 30,000, $150.00; for each place of business in each county

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

place of business in each county with a population of less

than 5,000, $25.00.

Paragraph 86. Pmvn Brokers. Upon each person, firm Pawn brokers. or corporation carrying on the business of pawn brokers, for each place of business in this State, $200.00. If any Also liable to pawn broker shall sell, or offer for sale, or expose in his tax as dealer. place of business any pistol, pistol or rifle cartridges, dirk, bowie knife or metal knucks, whether sold as unredeemed pledges, or otherwise, he shall also be held subject to and required to pay the license tax required of the dealers in such articles by Paragraph 92 of this section of this Act.

Paragraph 87. Photographers. Upon every daguerrean, Photographers. ambrotype, photographic and similar artists carrying on
the business of making pictures, securing negatives for
pictures to be made elsewhere than in the county of his
bona :fide residence, $10.00.

Paragraph 88.

Peddlers.

Upon every peddler or travel-

Perldl(>rs or travelling

ling vendor of any patent or proprietary medicine or reme-

vendors, medicine>s, jewelry.

dies,

or

appliances

of

any

kind

or

special

nostrum,

or

stationery, soap, etc.

jewelry, or stationery, or drugs, or soap, or of any other

kind of merchandise or commodity whatsoever (whether

herein enumerated or not), peddling or selling any such

goods or articles, or other merchandise in each county where

the same or any of them are peddled, sold or offered for

sale, $50.00.

48

PART I.-PUBLIC J..AWS.

General Tax Act.

Stoves, ranges, clocks, etc.

(b) Upon every peddler of stoves or ranges for cooking

purposes, or clocks, or albums, or picture frames, for each

county wherein he may sell or offer for sale either of said

articles, $25.00.

Patented

(c) Upon any travelling vendor of any patent churn, or

churns, fences,

agricultural patented fence, or patented agricultural implements, or

implements,

etc.

tools, or "Other patented articles, $25.00 for each county in

which he may sell or offer to sell either of the enumerated

articles.

Use of boats, barges, etc.

(d) Upon every travelling vendor using boats, barges,

or other water craft for the purpose of selling goods of any

kind, not prohibited by law, on the rivers or waters within

the limits of this State, for each county where he may sell

I~ien on equip- such wares, goods or merchandise, $50.00. The tax shall be ment and stock. a lien upon the boat, barge or other water craft, and its

contents, without regard to the ownership thereof.

Pictures and picture frames.

Paragraph 89. Pictures or Picture Frames. Upon every

person, firm or corporation who, in person or through its

agent, sells and delivers photographs or pictures of any

character, or picture frames, whether they make charge for

such frames or not, $15.00 in each county in which this busi-

Proviso as to ness is done. Provided, This shall not apply to regular

certain mer-

chants.

merchants dealing in such goods at their usual place of

business.

Monument dealers.

Paragraph 90. Monument Dealers. Upon each firm or corporation selling monuments or tombstones, $25.00 in each county in which they shall have a place of business.

Moving pictures Paragraph 91. Moving Pictures and Vaudeville Perform-

and vaudevillC' performances;

ances.

Upon each and every electric show or exhibition of

certain towns

and cities. moving pictures, or illustrated songs, except where given

for educational purposes, and upon each place where vaude-

ville performances are given, whether with or without elec-

tric show or moving pictures, for each place of business in

or near towns of less than 2,000 inhabitants, $2.00 per

month; in or near cities from 2,000 to 5,000 inhabitants,

PART I.-PUBLIC LAWS.

49

G'eneral Tax Act.

$2.00 per month; in or near cities from 5,000 to 10,000 inhabitants, $7.00 per month; in or near cities from 10,000 to 25,000 inhabitants, $10.00 per month; in or near cities from 25,000 to 50,000 inhabitants, $12.50 per month; and in cities of 50,000 or more inhabitants, $25.00 per month, except in suburbs of cities of more than 50,000, where such tax shall be $12.50 per month.

Paragraph 92. Pistols. Upon each and every dealer in Pistols, cartridges, dirks,

pistols

or

in

toy

pistols

which

shoot

cartridges,

or

who

etc.; certain cities and

deal in pistol cartridges, or rifle cartridges, dirks, bowie towns.

knives or metal knucks, for each place of business in this

State in or near towns or cities of 10,000 or less inhabitants,

$50.00; in or near cities of over 10,000, $100.00. Provided, Proviso as to further, That no Confederate veteran, indigent person or non-exemption.

any firm or corporation shall be exempt from this tax.

Paragraph 93. Safes and Vaults. Upon all agents or Sates and vaults.
agencies selling safes or vaults, or vault doors or other vault fixtures, $100.00 for each place of business.

Paragraph 94.

Sanatoriums.

Upon hospitals

and

sana-

Sanatoriums: certain cities

toriums, or institutions of like character, whether incor- or towns.

porated or not, conducted for gain in or near cities of more

than 20,000 population, $100.00. In or near cities or towns

of less than 20,000, $25.00. Provided, The above tax shall Proviso as to

not

apply

to

public hospitals

maintained by municipal

cor-

charitable institutions.

porations for charitable purposes only.

Paragraph 95. Soda Fountains. Upon each person, firm Soda fountains. or corporation running or operating soda fountains in this State, having one draught arm or similar device used in drawing carbonated water, $5.00; and for each additional arm or device, $5.00.

Paragraph 96.

Soft Drink Syrups.

Upon

all

persons

Soft drink syrups.

and companies carrying on, in this State, the business of

manufacturing or selling, by wholesale or retail, or distrib-

uting from any depot, car or warehouse or agency, any

carbonated waters or syrups or other articles to be used

50

PART I.-PUBLIC LAWS.

General Tax Act.

in carbonated water, or intended to be fixed with or blended

with carbonated water to be sold as soft drinks (not in-

Imitation~ of cluding imitations of beer, wine, whiskey or other intoxi-

lwer, wiiH',

f"tf'., not ineluded.

cating liquors), as an occupation tax for the privilege of

Amount of tax. carrying on said business, an amount payable at the end of

each quarter, an amount equal to one-half one per cent

(l;25"a) of the gross receipts from said business for

Qnarterly re- said quarter in this State. Within three days from the

turns to he mane under

end of each quarter of the calender year each person or

oath.
company engaged in said kind of business shall make re-

turns under oath to the Comptroller-General of this State,

showing the amount of said gross receipts with a detailed

statement of the parties from whom said receipts are ni-

ceived.

Rrtnrns to lw In case a corporation, the return shall be made under made by whom. oath by the president, if a resident of this State, and if

the president is not such resident, by the officer or person

in charge of the business of said corporation in this State.

Penalty for Upon failure of any person required by this paragraph to

failurE" to make returns.

make

such

returns

within

ten

days

after

the

expiration

of

such quarter, he shall he guilty of a misdemeanor, and shall

be liable to prosecution and be punished as now provided

in cases of misdemeanor. Upon the making of such re-

turns, the person or company liable to said tax shall pay

the same to the Comptroller-General, and upon failure to

Issue of exP- pay the same, the Comptroller-General shall issue an exe-

cntion on failure to pay tax.

cution

for

said

tax

against

the

property

of

the

person

or

company liable to said tax. If no returns be made or if

the Comptroller-General believes said returns are false,

A~~essment by the Comptroller-General shall ascertain the amount of said

ComptrollerGeneral.

gross receipts from the best information in his power and

assess the tax accordingly, after giving the company or per-

son liable to said tax at least five days' notice of the time

of assessing said tax, and issue his execution accordingly

against the person or corporation carrying on said busi-

PPnnlty for failure to tiDY tax.

ness. Any person, company or agent carrying on any kind of business specified in this paragraph, after failure to

PART I.-PUBLIC LAWS.

51

General Tax Act.

pay the tax herein levied for any preceding quarter during which he or it was liable to tax, shall be guilty of a misdemeanor. It is hereby enacted that all of said taxes re- it!~. 1!}1::,asury. ceived or collected under this paragraph shall be paid into the State Treasury. It is also enacted that any person or COmpany paying the taX herein levied Shall be relieved Of Relief of other
occupation tax
any and all occupation tax or license fees to the State or ucense tees.
under existing laws on or for the kind of business specified in this paragraph. Provided, hmvever, that said tax shall ~~00'"1:g.f18 ~~Y be collected upon said syrup or carbonated water only once, ~r~vY~~~~~-these
and shall be paid by the wholesale dealer in said syrup if sold within the confines of this State by such whol<>sale dealer; and if said syrup or carbonated water shall be purchased by the retail dealer without the limits of this State and shall be shipped to a point within the limits of this State, the same shall be taxed in the hands of such retail dealer, and for the purposes of this tax the price paid for such syrup or carbonated water shall determine the receipts for the same.

Paragraph 97.

Hotels.

Upon every person, firm

or cor-

Hotels: certain counties.

poration operating a hotel in countie.s of over 30,000 in-

habitants, a tax of $1.00 for each sleeping room per annum,

and in counties of less than 30,000 inhabitants, 50 cents

per annum for each sleeping room.

Paragraph 98.

Cafes and Restaurants.

Upon every per-

Cafes and restaurants.

son, firm or corporation, except hotels, operating any cafe,

restaurant or lunch room with five or more tables, $10.00;

ten or more tables, $25.00; twenty-five tables or more,

$50.00; fifty tables or more, $100.00.

Provided,

however,

That

four

seats

or

stools

shall

be

Pro,iso defin~ ing "table."

construed to constitute a table.

On all persons engaged in operating wiener stands, in \Viener stands; certain cities
towns or cities of a population of 20,000 or less, $5.00 for and towns. each such place of business; in cities of more than 20,000 population, $10.00 for each such place of business.

52

PART I.-PUBLIC LAWS.

General Tax Act.

Street carnivals.
Proviso as to connections with agricultural fairs.

Paragraph 99. Street Carnival. Upon every midway combination of small shows, or street fair or street carnival, the sum of $25.00 each week or fractional part thereof, for each separate tent, enclosure or place where an admission fee is charged or collected, either directly or indirectly, to witness or hear any performance, or where anything may be exhibited for admission or ticket; and upon every merrygo-round or flying horse, accompanying any midway combination, street fair or street carnival, in each city or tow11 in this state in which it does business, or in each county where they may operate outside of the limits of any city or town in this State, $25.00. Provided, That should the said midway combination, or any of them specified above, be held in connection with county, district, or state agricultural fairs of this State and under the direction of, and within the grounds at the time of holding said fairs, the whole amount of said tax for said attraction when so held shall be $25.00 per week or a fractional part thereof.

Tank aml pumping systems.

Pa-ragraph 100. Tank and Pumping Systems. Upon each person, firm or corporation selling or dealing in tanks and pumps, or tanks or pumps for oil, gasoline or kerosene, or other like fluids, $50.00 for each place of business.

Trading
stamp~.

Paragraph 101. Trading Stamps. Upon all trading stamp companies, or dealers in trading stamps, $50.00 for each place of business.

SteamsbiD companies.

Paragraph 102. Steamship Companies. Upon all steamship and steamboat companies located m this State, $100.00.

undertaking; certain cities and towns.

Paragraph 103. Undertaking. Upon each person, firm or corporation whose business is that of burying the dead and charging for same, commonly known as undertakers, in or near cities of more than 50,000 inhabitants, $200.00; in or near cities from 10,000 to 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 2,500 to 5,000 inhabitants.

PART I.-PUBLIC LAWS.

53

General Tax Act.

$20.00; in or near towns of less than 2,500 inhabitants, $10.00 for each place of business.

Paragraph 104. Warehouses, Cotton. Upon each per- ~;~~~~uses. son, firm or corporation operating a warehouse or yard for the storage and handling of cotton for compensation license tax is as follows: Where not less than 500 or more than 5,000 bales are handled in one year, $10.00; where not less than 5,000 nor more than 10,000 bales are handled in . one year, $25.00; where not less than 10,000 nor more than 20,000 bales are handled in one year, $50.00; where not less than 20,000 bales, nor more than 30,000 bales are handled in one year $100.00; where more than 30,000 bales are handled in one year, $200.00.

P aragraph 105.

W arehOUSes, Mereh andl.Se, e.t C.

U Merchandise pon warehouses.

each person, firm or corporation operating a warehouse or

yard for storage of goods, wares or merchandise and farm

Products other than cotton and charob-..l. ng for the same, Proviso as to $25.00. Provided, That any warehouse that pays taxes as ~~ii.:'~i~ar~~

provided by Paragraph 104 of this section shall not be sub- houses, etc.

ject to tax required by this paragraph.

Paragraph 106. Waterworks. Upon each person, firm waterworks. or corporation dealing in, as manufacturers of or agents for, any waterworks system, whether the power operating same is derived from a wind mill, hydraulic, gas, or similar engine or electrical apparatus, the sum of $100.00 in each county wherein such business is carried on.

Paragraph 107.

Dealers in Fish.

Upon

each

person,

Dealers in fish, etc.

firm or corporation engaged in the business of packing or

shipping oysters, shrimp or fish, $50.00 for each county.

Paragraph 108. Patent Rights. Upon each person, firm Patent rights.

or corporation selling patent rights in Georgia, the sum

of $50.00 for each county in which said business is carried

on.

Commercial

Paragraph 109.

Commercial Reporting Agencies.

Upon reporting agents.

54

PART I.-PGBLIC LAWS.

General Tax Act.

each person, firm or corporation engaged in the business of a commercial reporting agency, in each county in the State where they have an office or branch office, $125.00.

Stevedores.

Paragraph 110. Stevedores. Upon each person, firm or corporation engaged in the business of a stevedore, the sum of $100.00 for each place of business.

~alary and wage buyers.

Paragraph 111. Salary and Wage Buyers. Upon each person, firm or corporation or partnership buying salary or wage accounts and all negotiable papers, $100.00 for each office and place of business maintained.

Carbonic acid Paragraph 112. Carbonic Acid Gas. Each person, firm

gas.

or corporation engaged in the business of manufacturing or

vending soft drinks made of or containing carbonic acid

gas or any substitute therefor shall pay as a privilege

Amount of tax. license to carry on such business 4 cents on each pound of

carbonic acid gas, or any substitute therefor so used. Pro-

Proviso ns to vided, that bottled drinks on which this license shall have
resale in origi-
nal packages. been paid may be resold in original packages without the

payment of any further license under this schedule. Each

person, firm or corporation engaged in such business shall

Keeping of keep accurate books and invoices showing the quantity of

books, invoices, etc.

carbonic

acid

gas

or

any

substitute

therefor

used

in

such

business, and such other information relating to the busi-

ness as may be required by the Comptroller General to

enable the state tax officials to check up the returns herein

Quarterly re- required. At the end of each calendar quarterly period
port~ verified
by affidavit. every person, firm or corporation engaged in such business

shall make a report to the Comptroller General on blanks

to be furnished by the Comptroller General, showing the

amount of carbonic acid gas or other substitute therefor,

consumed during the preceding quarter, and such other in-

formation as the Comptroller General may require, verified

Remittance to by affidavit, and shall with such report remit the license State Treasury. herein provided for each pound of carbonic acid gas or

other substitute therefor consumed, as shown by the report,

and such remittance shall be paid into the State treasury.

PART I.-PUBLIC LAWS.

55

General Tax Act.

If such report and remittance is not made within fifteen days after the end of the calendar quarter, there shall be ~e.r.,~~~/3~fay

added to the sum due for such license for the preceding tn payment.

quarter, ten per cent additional license. The tax officials of

the State shall have authority to examine the books and Verification of reports, etc.
papers of any one engaged in such business for the purpose

of ascertaining the correctness of all reports and remit-

tances.

Any person wilfully failing or refusing to make

the

Penalty for failure to make

reports

and

remittances

herein

required

shall

be

guilty

of

report and remittance and

a misdemeanor, and any person wilfully making a false affi-

making false affidaYit.

davit as to any report herein required shall be guilty of

perJury.

Paragraph 113.

Toll Bridges and Ferries.

Upon all Toll bridges and ferries.

persons or corporations operating ferries, $15.00. Upon

all persons or corporations operating toll bridges, $100.00,

said tax to be paid to the collector of the county in which

the owner lives or is domiciled.

Provided,

That

this

tax

Provito;o as to certain ex-

shall not be required of any ferry or toll bridge, the receipts emptions.

from which do not amount to more than $500.00 per annum.

Paragraph 114.

Beauty Parlors, etc.

Upon each beauty

Beauty parlors, etc.

parlor or shop, or manicure shop, $10.00 for each place of

business. Provided, That this tax shall not apply to mani- Proviso excepting,
cure shops, operated in connection with barber shops.

Paragraph 115.

Swimming Pools.

Upon each and every

Swimming pools and bath-

person,

firm

or

corporation

operating

a

swimming

pool

ing resorts, etc.; certain

where admission fees are charged, or upon persons, firms counties.

or corporations keeping and renting bathing suits for hire,

$20.00 in counties of over 50,000 population, and $10.00 in

counties of under 50,000 population; upon persons, firms

or corporations conducting or operating a bathing resort

in or near the ocean and ocean and gulf front of this State

for hire, the sum of $200.00 in each county where such

bathing resort is located.

Sec. 3. Dogs. All dogs are hereby made personal prop- Dogs.

erty and shall be given in and taxed as other property of

this

State

is

given

in

and

taxed,

such

tax

to

be

enforced

Tax as person~ al property.

56

PART I.-PUBLIC LAWS.

General Tax Act.

Non-interference with municipal
taxes.

by levy and sales as other taxes are collected and not to interfere with the imposition and collection of any municipal taxes on dogs, whether such dog or dogs be owned by the tax payer, his wife or minor children.

Sewing machines. manu-

Sec. 4. Sewing Machines. Upon every sewing machine

facturers. company selling or dealing in sewing machines by itself or

its agents in this State, and all wholesale and retail dealers

Wholesale and in sewing machines, selling machines manufactured by com-
retail dealers.
panies that have not paid the tax herein, $400.00 for each

fiscal year or fraction thereof, to be paid to the Comptroller-

General at the time of commencement of business, and said

companies or dealers shall furnish the Comptroller-General

with a list of agents authorized to sell machines of their

manufacture or under their control, and shall pay to said

Tax for each Comptroller-General the sum of $10.00 for each of said

agent.

agents for the fiscal year or fractional part thereof, for

each county in which said agents do business for said com-

pany. Upon the payment of said additional sum the Comp-

troller-General shall issue to each of said agents a certifi-

Certificate of cate of authority to transact business in this State. Be-

authority for

ComptrollerGeneral.

fore doing business under this Act, all sewing machine

agents shall be required to register their names with the

ordinaries of those counties in which they intend to oper-

ate and exhibit to said ordinaries their license from the

Wholesale and retail dealers
must pay if
manufacturer does not.

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

Unsold goods seized for non-

this

Act

has

been

paid

by

said

manufacturer.

All unsold

payment.

sewing machines belonging to sewing machine companies,

dealers, or their agents, in possession of said companies,

dealers, their agents or others, shall be liable to seizure

Penalty for and sale for payment of such fees, license or tax. Any violation. person who shall violate the provisions of this section shall

be guilty of a misdemeanor, and on conviction shall be

punished as prescribed in Section 1065, Volume 2, of the

PART I.-PUBLIC LAWS.

57

General Tax Act.

Code of 1910.

None

of the

provisions

of this

section

shall

Persons to whom these

apply

to

licensed

auctioneers

selling

second-hand

sewing

provisions do not apply.

machines, or to officers of the law under legal process, or to

merchants buying and selling machines on which a license

tax has been paid as herein provided, and who keep the

machines and sell and deliver them at their places of busi-

ness, such sales not being on commission. Provided, That Proviso as to agents.
if said merchant shall employ an agent or agents to deliver

or sell the machines, the provisions of this Act shall apply

to said agent or agents.

Sec. 5.

Taxes, How Returned.

Be

it further

enacted by

Tax returns; general rules

the authority aforesaid, That the tax provided for in Sec- governing.

tion 4 requires return made to the Comptroller-General in

accordance with the law of Georgia. The tax required by

Paragraphs 3 and 4 of Section 2 of this Act, shall be re-

turned to the receiver of tax returns in the county of the

residence of the person liable to such tax and shall be en-

tered by the receiver upon the digest of taxable property.

In the case of the tax imposed upon Foreign Corporations

by Paragraph 49 of Section 2, and the tax imposed by Para-

graph 80 upon manufacturers of machinery and imple-

ments; upon soft drink syrups by Paragraph 96, and upon

carbonic acid gas by Paragraph 112, the return is required

to be made, and the tax paid to the Comptroller-General.

The tax imposed upon legislative agents by Paragraph 71

of Section 2 shall be paid to the Secretary of State when

each person registers, and he shall not be allowed to regis-

ter until such tax is paid. All other taxes enumerated and

set forth in Section 2 of this Act shall be returned and paid

to the tax collector of the county where such vocations are

carried on.

Sec. 6. Taxes, How Paid. Be it further enacted by the Tax payments; how and
authority aforesaid, That the taxes provided for in this when made. Act shall be paid in full for the fiscal year for which they are levied, and except where otherwise provided, said taxes shall be paid to the tax collectors of the counties where such

58

PART I.-PUBLIC LAWS.

General Tax Act.

Pennlty for nontJayment.
Dispo~ition
of fine.
Proviso as to certain coun ties.

vocations are carried on, at the time of commencing to do
business. Before any person shall be authorized to open up or carry on said business, they shall go before the ordinary of the county in which they propose to do business and register their names, the business they propose to engage in, the place where it is to be conducted; and they shall then proceed to pay the tax to the collector, and it shall be the duty of the said ordinary to immediately notify the tax collector of such registration, and at the end of each quarter to furnish the Comptroller-General with a report of such special tax registration in his office. Any person failing to register with the ordinary or, having registered, failing to pay the special tax as herein required, shall be guilty of a misdemeanor, and on conviction shall be fined not less than double the tax, or be imprisoned, 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 forfeitures for the use of the officers of the court. Provided, however, That in all counties of this State where the officers of the superior court, or city court, are now or may hereafter be upon the salary basis, the other half of the fine shall be paid into the treasury of such counties and shall become the property of such counties.

Insurance com- Sec. 7. Insurance Companies. (1) Be it further en-
panit>s; foreign
and domestic. acted by the authority aforesaid, That all foreign and domestic insurance companies doing business in this State shall pay one and one-half (1:1f27o) per cent upon gross premiums received by them in this State for the year, >vith no deduction for dividends, whether returned in cash or allowed in payment or reduction of premiums, or for additional insurance; nor shall any deduction be allowed for premium abatements of any kind or character, or for reinsurance, except companies doing business in Georgia, or for cash surrender values paid, or for losses, or expenses of any kind, said tax being imposed upon gross premiums without any deductions whatever except for premiums re-

PART I.-PUBLIC LAWS.

59

G-eneral Tax Act.

turned on change of rate and cancelled policies and on reinsurance as above provided. Providecl, That local or- ~:~t~r:: f~c!? gan1' zat'Ions known as F armers ' Mut ua1 I nsurance 0 om- o~rngdanmizuattuiaolnsfire panies, operating in not more than four counties, shall not ~~~~~~~ce corn-
be subject to this tax. Provided, further, That mutual fire insurance companies chartered by this State which require their members to make premium deposits to provide for losses and expenses, and which premium deposits are used wholly for the payment of losses and expenses and returned to the policyholders or held to pay losses and expenses and as reinsurance reserves, shall not be subject to this tax.

(2)

Every

insurance

company

incorporated

under

the

RPturn of real estate and

laws

of this

State

and

doing business

on

the

legal

reserve

personal property.

plan, shall be required to return for taxation all of its real

estate as other real estate is returned, and all of the per-

sonal property owned by it shall be ascertained in the fol-

lowing

manner:

From

the

total

value

of

the

assets

held

How value of personal protl-

erty found.
by the company, both real and personal, shall be deducted

the assessed value of all real estate owned by the company

in this State, the non-taxable funds deposited by the com-

pany with the State Treasurer, and the amount of the re-

serve or net value of the policies required by law to be

held by the company for its policyholders, and which be-

long to such policyholders; the remainder shall be the

value of the personal property owned by and taxable against

such companies.

(3) That "\vhenever any insurance company doing busi- \Vhen pr('mium tax abated.
ness in this State shall make it appear by proof to the Insurance Commissioners that one-fourth of the total assets are invested in any or all of the following securities or property, to wit: Bonds of this State, or of any county or municipality of this State, property situate.d in this State and taxable therein, loans secured by liens on real estate situated in this State, or policy loans by insurance policies issued by such company on lives of persons resident of this State, then the premium tax levied by the first paragraph

1)0

PART I.-PUBLIC LAWS.

General Tax Act.

of this section shall be abated or reduced to one per centum upon the gross receipts of such company, and if the amounts so invested by any such company shall be as much as threefourths of the total assets of such company, then said premium tax shall be abated or reduced to one-fourth of one per centum upon such gross receipts of such company.

Manufacturing companies.

Sec. 8. Manufacturing Companies. Be it further enacted

by the authority aforesaid, That the president, superintend-

ent or agents of all manufacturing and other companies,

Companies excepted.

whether incorporated or not (other than railroad, telegraph, telephone, express, sleeping and palace car companies, and

such other companies as are required to make return of the

value of their franchise to the Comptroller-General under

the provisions of the Act approved December 17th, 1902,

entitled an Act to provide for and require the payment of

taxes on franchises, and to provide the method for the re-

turn and payment of said taxes), and all persons and com-

panies conducting business enterprises of every nature

Real estate tax return.

whatsoever, shall return for taxation at its true market

value all of their real estate to the tax receiver of the

county wherein said real estate is located. Provided, That

Provh;;o as to if the real estate upon which said manufacturing or other

location of real estate.

business enterprise of whatsoever nature is carried on,

lies on or across the county line, or county lines, and in

two or more counties, said real estate shall be returned

to the tax receiver of the county wherein are located the

main buildings containing the machinery, or most of the

main buildings. Provided, further, That all persons, com-

panies and corporations not excepted above, conducting any

business enterprise upon realty not taxable in the county

in which such persons reside or the office of the company

or corporation is located, shall return for taxation their

All personal property to be

stock of merchandise, raw materials, machinery, live stock,

returned tor taxation.

and all other personalty employed in the operation of such

business enterprises, together with the manufactured goods

and all other property of such business enterprises and

notes and accounts made and the money used in the prose-

PARr:l' I.-PUBLIC LAWS.

61

----~---

General Tax Act.

-~------------

cution of such business enterprises on hand at the time

for the estimation of property for taxati<;m, including all

personalty of whatsoever kind connected with or used in

such enterprises in any manner whatsoever, in the county

in which is taxable the realty wherein such business enter-

prises are located or carried on. Provided, further, That

the

agent

in

this

State

of

any

person,

firm

or

corporation

Agent of non resident mn~t

resident without this State who shall have on hand and make return.

for sale, storage or otherwise as such agents, merchandise

or other property, including money, notes, accounts, bonds,

stocks, etc., shall return the same for taxation to the tax

receiver of the county wherein the same may be taxed for

State and county purposes as other property in this State

is taxed.

The

word

"merchandise"

shall

be

held

to

in-

''Merchandise'' defined.

clude guano, commercial fertilizer, save and except that

all canal and slack-water navigation companies shall make Returns of canal and
through their respective executive officers or stockholders snlaavcikgawtiaotner in possession of the same, returns to the tax receiver of, companies.

each county in which the same is located, or through which

the same shall pass, in whole or in part of the right-of-way,

locks and dams, toll houses, structures, and all other real

estate owned by or used by the company or stockholders

thereof. Provided, That this Act shall not make subject l'roYi~o ns to certain exe-mp
to taxation any property of canal or navigation companies tions.

which is not subject to taxation by the laws of this State

now existing. The president of every manufacturing com- Who shall

pany

in

this

State,

and

agent,

general

manager

or

person

answer tbe following

questions.

in possession or charge of the business and property in this

State of any non-resident person, firm or corporation, shall

be required to answer under oath in addition to those pro-

vided by law, the following questions:

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

of real estate

the

company

you

represent,

including

the

buildings

thereon 1

including ings.

build

2. What is the true market value of your machinery :\Iarket value of machinery.
of every kind?

6:2

PART I.-PeBLIC L.nvR.

General Tax Act.

:\IarkPt ntlneof rf'al Ptittl tf not m.;f'll.
:\Iarket value of raw ma~ tf'rial:-;,

3. What is the true market value of the real estate not used in the conduct of the business of your company?
4. What is the true market value of raw materials on hand on the day fL'{ed for return of property for taxation?

~Iarke-t value or mauufac-tnrNl goods.
Amount of money on hnml.

5. \Vhat is the true market value of manufactured goods or articles on hand on the day for the return of property for taxation, whether at your principal office or in the hands of agents, commission merchants or others?
6. How much money did your company have on hand the clay fixed for the return of property for taxation, whether within or without the State? How much deposited in bank?

:\Iarkct Yalue of notes, horHll'i, etc.
Anti-pnJ}tl"rty tax; C'omptroller-GenPral'R nntltftrity.

7. State separately the true market value .of the notes, bonds, and other obligations for money or property of every kind on hand on the day fixed for the return of property for taxation. And such company shall be taxed upon its entire property, so ascertained, and the ComptrollerGeneral is authorized to frame and have propounded any other questions which in his judgment will produce a fuller return.

Uuilro:.llls, ex- Sec. 9. Railroads, Return to \Vhoni Made. Be it further

llress t'Ollipanies, etc.;

enacted by the authority aforesaid, That all railroad com-

required to make return of

panies,

street and suburban railroads

or

sleeping car com-

all property to Comptroller-

panies

or

persons

or

companies

operating railroads

or

(itnPral.

street railroads, or suburban railroads or sleeping cars in

this State, all express companies, including railroad com-

panies doing an express, telephone or telegraph business,

and all telephone and telegraph companies, person, or per-

sons, doing an express, telephone or telegraph business;

all gas, water, electric light or power, steam, heat, refrig-

erated air, dockage or cranag(', canal toll road, toll bridges,

railroads, equipment and navigation companies, through

their president, general manager, or agent haYing control

of the company's offices in this State, shall be required to

make returns of all property of said company located in

this State to the Comptroller-General, and the laws now in

PART I.-PUBLIC LAWS.

63

G-eneral Tax Act.

force providing for the taxation of railroads in this State, shall be applicable to the assessments of taxes from said business as above stated.

2.

Sleeping Car Companies.

That

each

non-resident

Sleeping car companies.

person or company whose sleeping cars are run in this

State

shall

be

taxed

as

follows : Ascertain

the

whole

num-

How assessment is made.

ber of miles of railroads over which sleeping cars are run

and ascertain the entire value of all sleeping cars of such

person or company, then tax such sleeping cars at the regu-

lar tax rate imposed upon the property in this State in

the same proportion to the entire value of such sleeping

cars that the length of lines in this State over which such

cars are run bear to the length of lines of all railroads over

which such sleeping cars are run.

The

returns

shall

be

Who makes returns.

made to the Comptroller-General by the president, general

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

The Comptroller-General shall frame such questions as will Authority of

elicit

the information

sought,

and

answers

thereto

shall be

ComptrollerGeneral to

made under oath.

If the

officers

above

referred to

in con-

question under oath, and as-

sess a double

trol

of

said

sleeping

cars

shall

fail

or

refuse

to

answer,

tax in case of refusal to

under oath, the questions propounded, the Comptroller-Gen- answer.

eral shall obtain the information from such sources as he

may, and he shall assess a double tax on such sleeping cars.

If the taxes herein provided for are not paid, the Comp-

troller-General shall issue executions against the

owners of

Execution to issue on failure

such cars which may be levied by the sheriffs of any county to pay.

in this State upon the sleeping car or cars of the owners,

who have failed to pay the taxes.

3.

Equipment

Companies.

Any person

or

persons,

co-

''Equipment companies"

partnerships, company or corporations, wherever organ- defined.

ized or incorporated, owning or leasing or furnishing or

operating any kind of railroad cars except dining, buffet, Exceptions.

chair, parlor, palace, or sleeping cars, which cars are oper-

ated, or leased or hired to be operated, on any railroad in

this State, shall be deemed an equipment company.

64

PART I.-PUBLIC LAWS.

General Tax Act.

Returns made to whom. and

Every equipment company, as herein defined, shall be re-

method or asPessmnt.

quired to make returns to the Comptroller-General, and

shall be taxed as follows: Ascertain the total number and

the value of all cars of such equipment company, the total

car wheel mileage made by said cars in the United States,

and the total car wheel mileage in Georgia. Then tax such

cars at the regular rate imposed upon property of this

State in the same proportion to the entire value of such

cars that the car wheel mileage made in Georgia bears to

the entire car wheel mileage of said cars in the United

Return made States. The returns shall be made to the Comptrollerby whom. General by the president, general manager, agent, or per-

son in control of such cars, and the Comptroller-General

shall frame such questions as will elicit the information

Authority to question under

sought,

and

answers

thereto

shall

be

mad~

under

oath.

oath and double tax for failure

If the

officers

above

referred

to

in

control

of

said

cars

shall

to answer. fail or refuse to answer under oath the questions propound-

ed, the Comptroller-General shall obtain the information

from such sources as he may, and he shall assess a double

tax on such cars. If the taxes herein provided are not

Execution to issue on failure

paid, the Comptroller-General shall issue

executions

against

to pay.

said equipment company, which may be levied by the sheriff

of any county in this State upon any car or cars ow"'lled,

leased, or operated by the company failing to pay the tax.

Railroad tax returns to be

Sec. 10. Railroad Returns and by Whom Made. Be it

made by presidents of roads.

further enacted by the authority aforesaid, That the presi-

dents of all railroad companies doing business in this State

shall make returns to the Comptroller-General in the man-

ner provided by law for the taxation of the property or

the gross receipts or net income of such railroads and shall

pay the Comptroller-General'the tax to which such property

or gross receipts or net income may be subject according to

the provisions of this Act, and the laws now in force relat-

Penalties and ing to the tax on railroads, and on failure to make returns

remedies where failure to make

or

refusals

to

pay

tax,

said

company

shall

be

liable

to

returns, or pay tax.

all the penalties now provided by law, and the

Comptroller-

General is hereby required upon failure of such companies

PART I.-PUBLIC LAWS.

65

General Tax Act.

to make returns, or if made and not satisfactory to said officer, to proceed against such companies as provided in Section 1050 of the Code of 1910, Volume 2.

Sec. 11. Banks. Be it further enacted by the authority Banks.

aforesaid, That no tax shall be assessed upon the capital

of banks or banking associations organized under the No tax upon capital stock.
authority of this State, or of the United States, located

within this State, but the shares of the stockholders of the

banks

or

banking

associations,

whether

resident

or

non-

Stockholders pay tax on

resident

owners,

shall

be

taxed

in

the

county

where

the

each share at true market

value.

bank or banking associations are located, and not elsewhere,

at their full market value, including surplus and undivided

profits, at the same rate provided in this Act for the taxa-

tion of other property in the hands of private individuals.

Provided,

That

nothing

in

this

section

contained

shall

be

Proviso as to real holdings

construed to relieve such banks or banking associations of hank.

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 Proviso as to

deduction of

estate

is

fully

paid

for,

the

value

at

which

it

is

returned

real estate ,alues from

for taxation may be deducted from the market value of stock values.

their shares and if said real estate is not fully paid for,

only the value at which the equity owned by them therein

is returned for taxation shall be deducted from the market

value of their shares. The bank or banking associations Banks to make

themselves

shall make the

returns

of the property and the

and pay taxes herein pro-

vided.

shares therein mentioned and pay the taxes herein pro-

vided.

Branch

banks

shall

be

taxed

on

the

value

of

the

Branch banks and <'ertain

capital employed in their operation, in the counties, munici-

relief of parent banks.

palities, and districts in which they are located and the par-

ent bank shall be relieved of taxation to the extent of the

capital set aside for the exclusive use of such branches.

Sec. 12.

Building and Loan Associations.

Be it further

Building and loan associa-

enacted by the authority aforesaid, That mutual building tions.

and loan associations operating only in the county of their Mutual assocharter and limiting their loans to members, shall not be ciations.

66

PART I.-PUBLIC LAWS.

General Tax Act.

assessed on their capital loaned to stockholders or members

thereof. Other building
and loan asso-

All other building and loan associations or other

ciations.

associations of like character, shall be required to return

to the tax receiver of the county where such associations

are located all real and personal property of every kind and

character belonging to such associations, except the real

property located in another county shall be returned to the

tax receiver of that county.

Tax returns by
resident agPnts. Sec. 13. Return by Resident Agents. Be it further en-

acted by the authority aforesaid, That the president and

principal agents of all incorporated companies herein men-

tioned, except such as are required to make returns to tax

receivers of the counties, shall make returns to the Comp-

troller-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.

Duties of sheriffs, deputy

Sec. 14. Be it further enacted by the authority afore-

sheriffs, tax collectors, etc.,

said, It

shall

be

the

duty of the

sheriffs,

their

deputies

and

as to collection of all taxes

the

constables

of

this

State

to

look

carefully

after

the

col-

imposed under

this Act. lection of all taxes that may be due the State of Georgia

under this Act, or any other special taxes due the State

of Georgia. It shall be the duty of all tax collectors and

Further duties sheriffs and constables of this State to direct and see that

as to prosecution for viola-

all persons, firms

or corporations violating this

Act

or

any

tion of this Act or other

of the tax acts of this State shall be prosecuted for all vio-

tax laws. lations of the tax laws, and every person convicted for a

violation of this Act or any of the special tax laws of Geor-

gia, 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.

uzn towns or Sec. 15. Be it further enacted, That wherever in any sec-
cities" define{l.
tion or paragraph of this Act the words "in towns or cities"

PART I.-PUBLIC LAWS.

67

Certain Industries Exempt from Taxation for Five Years.
occur, the same shall be construed to mean ''within one mile of villages, towns, or cities,'' unless otherwise specified. Contlit"'tlng-
laws repealed.
Sec. 16. Be it further enacted, That all laws and parts of laws in conflict with this Act be, and the same are, hereby repealed.
Approved December 19, 1923.

CERTAIN INDUSTRIES EXEMPT FROM TAXATION FOR FIVE YEARS.

No.5.

An Act to amend article seven (7), section two (2), paragraph two (2) of the Constitution of this State by add"ing at the end of said paragraph another paragraph to be known as ''Paragraph Two A,'' to wit: ''Paragraph Two A. Any person, natural or artificial, a resident of this State who may after January 1st, 1924, build, equip, establish, or enlarge a plant for the manufacture or proCessing of cotton, wool, linen, silk, rubber, clay, wood, metal, metallic or non-metallic mineral, or combination of same, creamery or cheese plant; or for the production or development of electricity may, as to such building, enlargement or equipment, be exempt from all county, incorporated town or city ad valorem taxes for a period of time not exceeding five (5) years from the date of the beginning of the building, equipment, or enlargement of such plants. The legislature is herewith empowered to
~ make provision for the operation of. this paragraph by appropriate legislation, provided such exemption shall be
approved by a majority of the electors voting in such county, incorporated town or city proposing said exemption."

Section 1. Be it enacted by the General Assembly of Art. 7, sec.

Georgia and

it is

hereby enacted by

the

authority

of

same,

2, psr. 2 of Constltutiou

That artie}( seven (7), section two (2), paragraph two (2) amb.rJded.

68

PART I.-PUBLIC LAWS.

Certain Industries Exempt from Taxation for Five Years.

of the Constitution of the State of Georgia be and the sarrie is hereby amended by adding at the end of said paragraph another paragraph to be known as ''Paragraph Two A,''
to wit:

Alllf'Uding paragraph. Industries to be exempt.
Period of exemption.
Proviso as to npproval of electors.

"Paragraph Two A: Any person, natural or artificial, a resident of this State, who may after January 1st, 1924, build, equip, establish or enlarge a plant for the manufacture or processing of cotton, wool, linen, silk, rubber, clay, wood, metal, metallic or non-metallic mineral or combination of same, creamery or cheese plant; or for the production or development of electricity may, as to such building, enlargement, or equipment be exempt from all county, incorporated town or city ad valorem taxes for a period of time not exceeding five (5) years from the date of the beginning of the building, enlargement or equipment of such plants. The legislature is herewith empowered to make provisions for the operation of this paragraph by appropriate legislation, provided such exemptions shall be approved by a majority of the electors voting in such county, incorporated town or city proposing said exemption.''

Publication.

Sec. 2. Be it further enacted by the authority aforesaid, That when amendment shall be agreed to by a vote of two-thirds of the members elected to each of the two houses of the General Assembly, and the same has been entered on their journals with the ayes and nays taken thereon, the Governor shall cause said amendment to be published in one newspaper in each congressional district in this State for the period of two months next preceding the time of holding the next general election.

Submitted to popular vote.

Sec. 3. Be it further enacted by the authority aforesaid, That the aboYe proposed amendment shall be sul>mitted for ratification or rejection to the electors of this State at the next general election to be held after the publication as provided in section 2 of this Act, in the several election districts of this State at which election every person shall be qualified to yote who is C'ntitled to vote for

PART I.-PUBLIC LAWS.

69

- - - - - - - - - - - - - - - ---- -- ----- -------- ---------
Cigars and Cigarettes, Tax on Dealers In; Act Amended.

members of the General Assembly. All persons voting at

said election in favor of adopting the proposed amendment

to the constitution shall have written or printed on their

ballots the words :

''For

amendment

of

constitution

to

encourage

manu-

Wording of ballots.

facturing and industrial enterprises in Georgia by exempt-

ing from city, incorporated towns and county, taxes for a

period of time not exceeding five years,'' and all persons

opposed to the adoption of said amendment shall have writ-

ten or printed on their ballots ''Against amendment of

constitution to encourage manufacturing and industrial en-

terprises in Georgia by exempting from city, incorporated

towns and county, taxes for a period of time not exceed-

ing five years.''

.

Sec. 4.

Be

it

further

enacted

by

the

authority

afore-

Rat!tlcatlon and proclama-

said, That the Governor be and he is hereby authorized and tion.

directed to provide for the submission of the amendment

proposed in this Act to a vote of the people as required by

the constitution of this State in article 13, section 1, para-

graph 1, and if ratified the Governor shall, when he ascer-

tains such ratification from the Secretary of State to whom

the returns shall be referred in the manner as in cases of

elections for members of the General Assembly, to count

and ascertain the result, issue his proclamation for one

insertion in one of the daily papers of this State announc-

ing such result and declaring the amendment ratified.

Sec. 5. Be it further enacted by the authority afore-

said,

That

all

laws

and

parts

of

laws

in

conflict

with

this

Conflicting laws repealed.

Act be and the same are hereby repealed.

Approved December 19, 1923.

CIGARS AND CIGARETTES, TAX ON DEALERS IN; ACT AMENDED.
No.6.
An Act to amend an Act, approved August 15, 1923, levying a tax upon dealers in ~igarettes and cigars, providing

70

PARrr I.-PusLrc LAws.

Cigars and Cigarettes, Tax on Dealers In; Act Amended.

for the collection of said tax, to require the use of stamps as evidence of the payment thereof; to prescribe penalties for the violation of said Act, and the counterfeiting of such stamps; to provide for the rules of evidence for the trial of persons charged with the violation of said Act; to appropriate the funds raised by such tax for the purpose of building and equipping new buildings for the State Tuberculosis Sanitarium at Alto, and for the purpose of paying the pensions now due and to become due under the Acts of August 5, 1919, August 18, 1919, and August 19, 1919, and for other purposes,'' so as to provide that the expenses of carrying out the provisions of said Act shall be defrayed out of the funds collected thereunder, and for other purposes.

Act of August
15, 1923, amended.

Section 1. Be it enacted by the General Assembly o{ the State of Georgia and it is hereby enacted by the authority of the same, That the Act, approved August 15, 1923, entitled "An Act to levy a tax upon dealers in cigarettes and cigars; to provide for the collection of such tax, to require the use of stamps as evidence of the payment thereof; to prescribe penalties for the violation of this Act and the counterfeiting of such stamps; to provide rules of evidence for the trial of persons charged with the violation of this Act; to appropriate the funds raised by such tax for the purpose of huilding and equipping new buildings for the State Tuberculosis Sanitarium at Alto, and for the purpose of paying pensions now due and to become due under the Acts of August 5, 1919, August 18, 1919, and August 19, 1919, and for other purposes,'' be and the same is hereby amended by adding the following provisions, to wit:

Amending paragraph providing for necessary expenses.

The expenses of carrying out the provisions of this Act, including the necessary clerical help, cost of stamps and incidental expenses, shall be defrayed out of the funds collected hereunder, when said expenses are approved by the Governor, and the commissioner of revenue in his annual

PART I.-PUBLIC LAWS.

71

Cigars and Cigarettes, Tax on Dealers In; Act Amended.

report to the General Assembly shall include a full and cempleted itemized statement of such expenses.

Amend

further

by

striking

from

the

second

section

of

Section 2 amended.

said Act the words ''each cigar,'' and substituting therefor

the words ''each box, package, or other container of cigars,''

so that said section as amended will read as follows:

''Section 2. Each dealer shall pay said tax to the Com- Section 2, a:s amended, to
missioner of Revenue of the State of Georgia, who shall read. thereupon furnish to such dealer stamps of such design and denominations as may be prescribed by said commissioner of revenue, and it shall be the duty of each dealer to affix to each package of cigarettes and each box, package, or other container of cigars a stamp, or stamps, furnished by said commissioner of revenue, evidencing the payment of the tax imposed by this Act, and to cancel such stamps before said cigarettes or cigars are offered for sale.''

Sec. 2.

Provided

that

wherever

cigarettes

are

sold

in

Stamps affixed to carton or

cartons or other original containers said stamps may be container.

affixed to each such carton or container and not to each

package contained therein.

Sec. 3.

Be it further

enacted,

That

all laws

or

parts

of

Conflicting laws repealed.

laws in conflict herewith be and the same are hereby re-

pealed.

Approved December 19, 1923.

PART 11.-RESOLUTIONS

PART II.-RESOLUTIOXS.

75

Ordinary of Habersham County Furnished Reports. Congress Asked to Have Certain U. S. Navy Records Corrected.

PART 11.-RESOLUTIONS

RESOLUTIONS. Ordinary of Habersham County Furnished Georgia and Georgia Appeals Reports. Congress Asked to Have Certain U. S. Navy Records Corrected. General Assembly; Adjournment; Certain Members to Remain Four Days After. Appropriation for Incidental Expenses of Extraordinary Session.

ORDINARY OF HABERBHA.M COUNTY FURNISHED

GEORGIA AND GEORGIA APPEALS REPORT.

No.1. A HESOLUTIOX.

\:Vhereas, The County Courthouse of Habersham Preamble.

County was destroyed by fire on December 2, 1923, burning

all the Georgia and Court of Appeals reports heretofore

furnished the county by the State;

Resolved by the House, the Senate concurring, That the

State Librarian

State

Librarian

be

and

is

hereby

directed

to

furnish

the

to furnish Georgia and

Ordinary of said county two full

sets of Georgia and

Court

Georgia Appeals reports.

of Appeals reports.

Approved December 11, 1923.

CONGRESS ASKED TO HAVE CERTAIN U. S. NAVY
RECORDS CORRECTED.
No.2. A RESOLUTION.
whereas, Several hundred officers of the United States Preamble. Navy, from the South, resigned from the service in 1861 to cast their fortunes with their native States, the resignations of the following one hundred and thirty-six were not accepted as follows:

76

PART Il.-RESOLUTIONS.

Congress Asked to Have Certain U. S. Navy Records Corrected.

CAPTAINS.

FRENCH FoRREST FRANKLIN BucHANAN

SAMUEL BARRON GEoRGE N. HoLLINs

COMMANDERS.

\VILLIAM T. MusE

THOMAS R. RoATES

RoBERT G. RoBE ARCHIBALD B. ~-,AIRFAX
RICHARD L. PAGE

CHAS. E. MciNTOSH
SIDNEY SMITH LEE THO~IAS L. PAGE

ARTHUR SINCLAIR

THoMAS T. HuNTER

JoHN R. TucKER

MATTHE"'S F. MuRRAY

WILLIAM McBLAIR

JoHN K. MITCHELL

CHAS. H. A. KENNEDY

LIEUTENANTS .

JoHN TAYLOR \VooD

.J. PEMBROKE JONES

CHAS. M. FAUNTLEROY

.JOSEPH N. BARNEY

GEORGE T. SINCLAIR RoBERT B. PEGRAM

DAviD P. McCoRKLE

vv. CHARLEs

HAYs

WASHINGTON GwATHMEY JAMES H. RocHELLE

ALPHONSO BARBOT
VAN R. MoRGAN

WILLIAM SHARP CHAS. F. M. SPOTTSWOOD CARTER B. POINDEXTER

HAMILTON H. DALTON
s. GEORGE SHYRACK
,JOESPH '\V. ALEXANDER

JoHNS. MAURY

FRANCIS E. SHEPPARD

JOHN v. BENNETT HARRY H. LEWIS

JoHN J. GuTHRIE
\VILLIAl\I H. \VARD

JoHN WILKINSON wILLIAM H. pARKER

THoMAS K. PoRTER \V~I. P. A. CAMPBELL

WILLIAM L. PowELL

HENRY K. STEVENS

JOHN M. BROOKE PETER U. MuRPHEY WILLIAMS H. MuEDAUGH EDWARD L. WINDER
c. CHARLES SIMMS

B. P. LovALL
\VALTER R. BuTT
.rULIAN MEYERs
ALEX M. DEBREE
DuLANEY A. FoRREST

RoBERT D. MINOR
OscAR G. JOHNSTON

WILLIAM T. GLASSELL
K ICHOLAS H. vAN ZANDT

pART H.-RESOLUTIONS.

77

Congress Asked to Have Certain U. S. Navy Records Corrected.

HuNTER DAviDsoN IsAAc N. BRowN SILAS BENT

JOHN H. pARKER JAMES IREDELL WADDELL

SURGEONS.

LEwis \V. 1:hxon

JAMES F. HARRISON

WM. B. SINCLAIR

WILLIAMS H. PAGE

RANDOLPH F. MASON

DANIELs. GREEN

-vv. RrcHARD

JEFFREY

PASS ASSISTANT SURGEONS.

CHARLES "\V. "\VILLIA:\IS

H. "\V. M. wASHINGTON

-vv. J.

B. GREENHow

ASSISTANT SURGEONS.

JOSEPH GRAFTON FRED vAN BIBBER ALGERON s. GARNETT BENNETT "\V. GREEN JoHN W. SANFORD

RoBERT J. FREEMAN MARCELLUS P. CHRISTIAN J.nms E. LINDSEY JAMES "\V. HERTY
0. s. IGLEHART

PAYMASTERS.

vv. -GEoRGE

CLARK

JAMES E. HARWOOD

JoHN DEBREE

FRELIX SENAC

JOHN JOHNSON RICHARD T. ALLISON

THOMAS E. wARE
JAl\IES A. SEMPLE

MIDSHIPMEN.

EDWARD G. READ

JAMES L. TAYLOR

THOMAS L. DoRNIN JAMEs L. HooLE

GEORGE A. BoRCHERT
THOMAS L. HARRISON

FRANcrs L. HoDGE

HENRY D. CLAIBORNE

S.\l\IUEL \V. AvERETT

HILARY CENAS

ARTHl:R D. \VHARTON

CHIEF ENGINEERS.

MICHAEL QuiNi \V:-.r. P. \VILLIAMSON

THOMAS A. JACKSON JAMES H. "\VABNER

78

pART H.-RESOLUTIONS.

Congress Asked to Have Certain U. S. Navy Records Corrected.

FIRST ASSISTANT E~GINEERS.

EmYARD W. MANNING HEXRY A. RAMSEY

VIRGIXIUS FREEl\IAN GEORGE \V. CITY

SECOND ASSISTANT ENGINEERS.

JoHN \V. TYNAN

MARSHALL P. JoRDAN

THIRD _.',BSIST"\NT EN:GINE:B~RS.

HENRY X. WRIGHT

EDWARD L. DrcK

JoHN T. TucKER

BEN J Al\IIX HERRING

CHAs. \V. JoRDAN

HENRY FAGAN

BOATS\VAIN.

CHAS. H. HASKER

GUNNERS.

CHAS. B. OLIVER

JonN W. LovETT

MARINE CORPS.
nlAJOR HENRY B. TYLER BREVET MAJOR G. H. TERRETT

CAPTAINS.

JoHN C. RICH
ALGERNON s. TAYLOR

RoBERT TANSILL JoHN D. SIMMS

FIRST LIEUT:B~NANTS.

IsRAEL GREEN JULIUS E. MEIERE

J. R. F. TATNALL
THO":\IAS s. \VILSON

and,

whereas, The records of the Navy Department of the United States Navy at \Vashington record them as "dismissed" while the others are recorded as "resigned," and

\Vhercas, The heroism of these men during the war between the States is an American heritage and may be the pride of every American citizen, and,

Whereas, The sons and grandsons of these ''dismissed sailors" fought the battles of our country in the Spanish-

pART H.-RESOLUTIONS.

79

General Assembly; Adjournment; Certain M'embers to Remain Four Days After.

American, and the late W oriel War and are denied the privilege of joining patriotic organizations because of the stigma hanging over the memory of their brave ancestors, and,

Whereas, Admiral A. 0. Wright, Commander of the Confederate Naval Veterans, has now pending a bill in the National Congress to remove this stigma;

Therefore be it resolved by the House of Representatives, Congress re

the Senate concurring, That the representatives of the State

q uesterl to llave Navy Depart-

ment accept
of Georgia in the National Congress be requested to take certain resignations.

the necessary steps at once to have the Navy Department

at vVashington accept these resignations, and thus remove

the stigma of ''dismissal'' as the record now shows.

Approved December 19, 1923.

GENERAL ASSEMBLY; ADJOURNMENT; CERTAIN MEMBERS TO REMAIN FOUR DAYS AFTER.

No.3.

A RESOLUTION.

Resolved by the

House,

the

Senate concurring,

That

the

President and Secretary of

President

of

the

Senate,

the

Speaker

of

the

House,

the

Senate and Speaker and

Secretary

of

the

Senate

and

the

Clerk

of

the

House,

be

Clerk ot House
authorized to

and

they

are

hereby

authorized

to

remain

at

the

Capitol

remain after adjournment.

four days after the adjournment of the General Assembly

for the purpose of affixing their signatures to bills and

resolutions passed previous to said adjournment, and that

they be allowed their per diem for said time,

Resolved, further, That the chairman respectively of the Chairmen ami

enrollment

and

auditing

committees

of

the

Senate

and

certain members of enroll-

mf'nt, auditing

House, together with the

members

of the

Senate

enrollment

and engrossing committees

committee, and five

members of the

House

enrollment

com-

antbortzed to remain after

mittee, to be designated by the chairman thereof, and two adjournment.

members of the Senate auditing committee, and two mem-

bers of the House auditing committee, to be designated hy

80

PART II.-RESOLUTIO.NS.

Appropriation for Incidental Expenses of Extraordinary Session.

Postmistress of House.
Porters.

the chairman thereof, and the chairman of the Senate engrossing committee, and two members of the Senate engrossing committee, to be designated by the chairman thereof, and the chairman of the House engrossing committee, and three members of the House engrossing committee, to be designated by the chairman thereof, be and they are hereby authorized to remain at the Capitol four days after the adjournment of the General Assembly for the purpose of bringing up the unfinished business of the session, and that they be allowed their per diem for said time,
Resolved, further, That the postmistress of the House be and she is hereby authorized to remain at the Capitol four days after the adjournment of the General Assembly for the purpose of distributing and forwarding members' mail, and that she be allowed h0r per diem for said time,
Resolved, further, That two porters of the Senate, and three porters of the House be and they are hereby authorized to remain at the Capitol four days after the adjournment of the General Assembly and that they be allowecl their per diem for said time.
Approved December 19, 1923.

APPROPRIATION FOR INCIDENTAL EXPENSES OF EXTRAORDINARY SESSION.

No.4. A RESOLUTION.

Providing for the payment of the incidental expenses of the House and Senate for the extraordinary session of 1923.

$100 !or tbe

Be it resolved by the House, the Senate concurring, That

House, and $100 for the

to pay the incidental expenses of the extraordinary session

Senate for incidental ex-

of the General Assembly of 1923, the sum of one hundred

pPnses of extraordinary ses-

dollars

for

the

House

of

Representatives

and

the

sum

of

sion.

PART 11.-RE:-\OLUTIOX:-;.

81

Appropriation for Incidental Expenses of Extraordinary Session. --------------

one hundred dollars for the Senate, or so much thereof respectively as may be needed, be and the same is hereby appropriated, to be paid on itemized accounts accompanied by the properly receipted vouchers for the same, and presented to the Governor by the clerk of the House of Representatives and secretary of Senate.

Resolved, further, That the sum of one hundred fifty

dollars

is

hereby

appropriated

to

pay

the

journal

clerk

of

$150 for indexing the

the House of Representatives and the journal clerk of the Journals.

Senate, each the sum of seventy-five dollars for indexing

the journal of the extra session of the General Assembly.

Approved December 19, 1923.

INDEX
A ACCOUNTS-
All accounts of every department or agency of State government to be audited annually at least -------------------------------------- 9
ADJOURNMENT OF GENERAL ASSEMBLYCertain members to remain four clays after____ 79
AD VALOREM TAXESNot subject to proYisions of Act creating Department of Revenue __________________________14, 15 Proposed Constitutional amendment exempting certain in<lustries from taxation for five years 67
AMENDMENTTo Act of taxing retail dealers in cigars and cigarettes _____________________________________69,70 To Constitution; exempting certain industries from taxation for five years__________________ 67
AMENDMENT TO CONSTITUTIONCertain industries exempt from taxation for five years -------------------------------------- 67
APPROPRIATIONSFor incidental expenses of extraordinary session 80
AUDITS AND ACCOUNTSDepartment of, created_________________________7, 8 Auditor, State. See State Auditor
AUTOMOBILE TAG TAXES-
To be paid to the Secretary of State__________ 16
B
BALLOTS. See Election.
BOND- Commissioner of ReYenue to give; amount and conditions --------------------------------- 15 State Auditor to give; amount and conditions__ 8

84

INDI<JX.

BOARD OF JDDt;CATIOXDuty of County Boards under .Act creating State Text-Book Commission _____________________19, 20
State Board to act as State Text-Book CommissiOn; duties under Act creating______________ 19
c

CHAUFFEUR'S LICENSE TAXESTo be paid to Secretary of State______________ 16

CIGARS AND CIGARETTES-
Act taxing retail dealers in; amended to provide for expense of carrying out provisions______ 70
Dealers in; books subject to audit Ly State; when 11 Tax on dealers in; Act amendecL _____________69-71
COMMISSIONER OF REVEN"GE-
Administrative officer of Department of Revenue 14 Appointed by Governor_______________________ 14 Duty as to report of and payment of monies re-
ceived ------------------------------------- 16 Duty of as to delinquent and inheritance ta..xes__ 14 Duty to direct prosecution against delinquents
and to require tax collectors to issue executions 17 Must collect delinquent license, special or occu-
pation, automobile, chauffeurs' license, gasoline sales taxes, and stamp taxes on cigars and cigarettes ---------------------------------- 14 Powers and duties ____________________________14-18
Report in detail; must submit to General Assembly annually________________________________ 18
Salary and Bond_______________________________ 15

COMMISSION. See State Text Book Commission.
CONGRESS, UKITED STATESRequested to have certain Navy Department records corrected___________________________75-79

CONSTITUTION. See Amendment to Constitution.

INDEX.

85

D
DEPARTMENT OF AUDITS AND ACCOUNTSCreated ------------------------------------- 7, 8
DEPARTMENT OF REYENlJECreated _____________________________________13, 14

DELINQUENT TAXESDuty of Commissioner of Revenue as to________ 14 Penalty of twenty per cent for non-payment____ 14 Special or occupation taxes delinquent, when____ 14
DEPOSITORIES, STATE, See State Depositories.
E
EDUCATION. See Board of Education.
ELECTIONTo ratify proposed Constitutional amendment exempting certain industries from taxation for five years ---------------------------------- 68
EXEMPTIONS. See Taxes and Taxation.
EXTRAORDINARY SESSION OF GENERAL ASSEMBLY-
Appropriation for incidental expenses of______ 80
F FEMALE-
Certain registered female voters relieved from poll tax____________________________________ 21
FORMS AND RECORDSDuty of State Auditor to devise and instalL_____ 9
FREE SCHOOL BOOKSFurnished indigent pupils_____________________ 19

G
GENERAL ASSEMBLYCertain members to remain four days after adjournment --------------------------------- 79

86

INDEX.

Extraordinary session of; appropriation for incidental expenses_____________________________ 80
GENERAL TAX ACT ___________________________ 20-67
Abstract companies (Par. 5, Sec. 2)____________ 23 Adding machines (Par. 75, Sec. 2)______________ 4:~ Ad valorem taxes (Par. 2, Sec. 2) _____________ 21, 22
Advertising agencies (Par. 6, Sec. 2)----------- 24 Amusement division (Par. 51, Sec. 2)__________ 37 Amusement parks (Par. 11, Sec. 2)_____________ 24 Athletic clubs (Par. 12, Sec. 2) ________________ 25 Auctioneers (Par. 13, Sec. 2) __________________ ~~5
Automatic sprinkler companies (Par. 36, Sec. 2) __ 31
Automobiles (Par. 14, Sec. 2)------------------ 26 Automobile accessories (Par. 16, Sec. 2)________ 27 Automobile assemblying plants (Par. 18, Sec. 2) 27 Automobiles for hire (Par. 21, Sec. 2)__________ 27 Automobile garages (Par. 20, Sec. 2) __________ 27 Automobile schools (Par. 17, Sec. 2)____________ 27
Automobile tires (Par. 16, Sec. 2)-------------- 27 Automobile truck assembling plants (Par. 19,
sec. 2) _______ _________ ______ ________ _______ 27
Awning or tent makers (Par. 22, Sec. 2)--------- 28 Ball and Racing Parks (Par. 27, Sec. 2) ________ 29
Banks (Sec. 11) ------------------------------ 65 Barber schools (Par. 23.,, Sec. 2)---------------- 28 Barber shops (Par. 24, Sec. 2) _________________ 28 Barber supplies (Par. 25, Sec. 2) ______________ 29 Baths (Par. 26, Sec. 2) ________________________ 29
Beauty parlors (Par. 114, Sec. 2) -------------- 55 Bicycle dealers (Par. 78, Sec. 2) ________________ 44
Bill distributors (Par. 7, Sec. 2) ---------------- 24 Billiards, pool, etc. (Par. 28, Sec. 2) ____________ 29 Bond makers (bondsmen) (Par. 29, Sec. 2)______ 30
Book agents (Par. 30, Sl'C. 2) ------------------ 30 Bottlers (Par. 63, Sec. 2) ---------------------- 41 Bowling alleys (Par. 51, Sec. 2) ________________ 37
Brokers-Merchandise, printing, railroad and theatre tickets (Pars. 32, 33, 35, Sec. 2) ______30, 31
Building and loan associations (Sec. 12)________ 65 Burglar alarm companies (Par. 36, Sec. 2) ______ 31

INDEX.

87

Cafes and restaurants (Par. 98, Sec. 2)_________ 51 Carbolic acid gas (Par. 112, Sec. 2)____________ 54
Carbonated beverages (Par. 63, Sec. 2)__________ 41 Card writing stands (Par. 38, Sec. 2)___________ 31 Carpet cleaners (Par. 39, Sec. 2) _______________ 31
Cash registers (Par. 73, Sec. 2)________________ 43 Cemetery companies (Par. 40, Sec. 2)___________ 31
Circuses (Par. 41, Sec. 2)--------------------- R2 Clipping Bureaus (Par. 43, Sec. 2)-------------- 32 Coal and wood (Par. 44, Sec. 2)________________ 32 Collecting agencies (Par. 8, Sec. 2)____________ 24
Commercial and mercantile agents (Par. 8, Sec. 2) 24 Commercial reporting agencies (Par. 109, Sec. 2) 53 Commission merchants (Par. 32, Sec. 2)________ 30 Concerts, shows and e:xliibitions (Par. 45, Sec. 2) 32 Conflicting laws repealed (Sec. 16) ____________ 67 Construction companies (Par. 46, Sec. 2) ________ 33 Contractors (Par. 47, Sec. 2) ____ :______________ 33
Corporations-domestic, foreign (Pars. 48 and 49 Sec. 2) ____________________________________34,35
Cotton warehouses (Par. 104, Sec. 2) ___________ 53
Dance halls (Par. 50, Sec. 2)------------------- 37 Date Act effective (Sec. 1)--------------------- 20 Defining clause (Sec. 15)---------------------- 66 Detective agencies (Par. 9, Sec. 2)-------------- 24 Directories (Par. 53, Sec. 2)------------------- 37 Dogs (Sec. 3) -------~------------------------ 55 Dog and pony shows (Par. 54, Sec. 2)__________ :-37
Dry cleaning (Par. 55, Sec. 2)------------------ 38 Electrical agencies (Par. 56, Sec. 2) ___________ 38 Emigrant agents (Par. 57, Sec. 2) ______________ 38
Employment agencies (Par. 58, Sec. 2)--------- 38 Enforcement (Sec. 14)------------------------ 66 Equipment companies (Par. 3, Sec. 9)__________ 63
Film distributors (Par. 82, Sec. 2)------------- 46 Fire apparatus (Par. 36, Sec. 2)---------------- 31 Fish dealers (Par. 107, Sec. 2)---------------- 53 Gasoline or oil trucks (Par. 60, Sec. 2)---------- 39
Hotels (Par. 97, Sec. 2) ----------------------- 51 Ice cream dealers (Par. 62, Sec. 2)------------ 40

INDEX.
Railroad returns by whom (Sec. 10)____________ 64 Railroad returns to whom (Sec. 9)____________ 62 Real estate (Par. 34, Sec. 2) __________________ 31
Real estate brokers (I:ar. 34, Sec. 2) __________ 31 Return by resident agents (Sec. 13)____________ 66 Safes and vaults (Par. 93, Sec. 2)______________ 49 Salary and wage buyers (Par. 111, Sec. 2) ______ 54 Sanatoriums (Par. 94, Sec. 2) _________________ 49
Sewing machines (Sec. 4)--------------------- 56 Shooting galleries (Par. 51, Sec. 2)____________ 37
Side shows (Par. 42, Sec. 2)-------------------- 32 Skating rinks (Par. 52, Sec. 2)_________________ 37 Sleeping car companies (Par. 2, Sec. 9) ________ 63
Sleight of hand (Par. 66, Sec. 2)---------------- 42 Slot machines (Par. 77, Sec. 2)---------------- 43 Soda fountains (Par. 95, Sec. 2) ________________ 49
Soft drink syrups (Par. 96, Sec. 2)------------- 49 Spe~ifications and occupation taxes (Sec. 2) 21 et seq. Steamship companies (.far. 102, Sec. 2) ________ 52 Stevedores (Par. 110, Sec. 2) __________________ 54
Stocks and bonds (Par. 31, Sec. 2)-------------- 30 Stock and bond brokers (Par. 31, Sec. 2)________ 30 Street carnivals (Par. 99, Sec. 2)______________ 52 Swimming pools (Par. 115, Sec. 2)____________ 55 Tank and pumping systems (Par. 100, Sec. 2)____ 52
Taxes, how paid (Sec. 6)---------------------- 57 Taxes, how returned (Sec. 5) ----------------- 57 Teachers agencies (Par. 10, Sec. 2)------------ 24 Ticket brokers-railroad and theatre (Par. 35,
Sec. 2)------------------------------------- 31
Toll bridges and ferries (Par. 113, Sec. 2) _______ 55
Trading stamps (Par. 101, Sec. 2) -------------- 52 Traveling horse traders or gypsies (Par. 59,
Se~. 2)------------------------------------- 38 Typewriters (Par. 7G, Sec. 2)------------------ 43 Undertakers (Par. 103, Sec. 2) ---------------- 52 Used cars-automobiles (Par. 15, Sec. 2)________ 26
\Vater works (Par. 106, Sec. 2) ---------------- 53 "\Veighing or calculating machines (Par. 74,
Hec. 2)------------------------------------- 43

90

INDEX.

wood and coal (Par. 44, Sec. 2)---------------- 32
GEORGIA REPORTSOrdinary of Habersham County furnished Georgia and Georgia Appeals Reports________________ 75

H
HABERSHAM COUNTYOrdinary of," furnished Georgia and Georgia Appeals Reports ------------------------------ 75

I
INHERITANCE TAXESDuty of Commissioner of Revenue as to________ 14

L

LOCAL OPTION-

..

Adopted as to furnishing of school books________ 19

M
MOTOR FUELSDistributors of, books subject to audit by State, when -------------------------------------- 11

N
NAVAL RECORDSCongress of United States requested to have certain resignations accepted ------------------ 79

0
ORDINARIES. See General Tax Act as to registrations with.
p

PENALTY. See Provisions of General Tax Act. Delinquent tax payers subject to penalty of twenty
per cent ---------------------------------- 14 When tax collectors lose rights to relieve delin-
quents of payment of_______________________ 15

INDEX.

91

PENSIONSPensions now due and to become due under Acts of August 1919, paid out of funds accruing from tax on cigars and cigarettes ------------------ 70
POLL TAXProvisions in General Tax Act (Par. 1, Sec. 2) 21
PUBLIC LAWSActs tabulated ------------------------------- 7 Relief of women voters_______________________ 21
R
RELIEF OF DELINQUENTSTime limit for________________________________ J7

REPORTS AND EXAMINATIONSDuty of State Auditor as to; and who may require ______________________________________10, 11

RESOLUTIONSBy General Assembly, tabulated________________ 75
REVENUEDepartment of, created _______________________13, 14

REVENUE, COMMISSIONER OF. sioner of Revenue.
s

See Commis-

SALARIES. See Acts creating Department of Audits, and Accounts and Department of Revenue.

STAMPSAs evidence of payment of tax imposed on
dealers in cigars and cigarettes________________ 71

STATE AUDITORAppointed by Governor_______________________ 8 Devise and install correct forms and records; duty
to ----------------------------------------- 9 Head of Department of Audits and Accounts____ 8 Powers and duties ____________________________ 8-1~

92

INDEX.

Reconlmendations to General Assembly; duty as
to ----------------------------------------- 13 Salary and bond______________________________ 8
STATE DEPOSITORIESSpecial examination and reports by State Auditor 10
STATE TEXT-BOOK COMMISSIONAdoption of school books______________________ 18
Created -------------------------------------- 18 Duty of County Boards of Education under this
Act _______________________________________19,20
Establishment of exchange rates or allowances_18, 19 Free school books; devising local option plan for,
and fixing rental price where lwoks are rented or loaned ---------------------------------- 19 School books furnished free to indigents________ 19 State Board of Education to act as______________ 18 Supply of books and public notice_______________ 20
STATE TUBERCULOSIS S~'-i\ITARIUMNew building and equipment paid for out of funds accruing from tax on cigars and cigarettes____ 70
T
TAX COLLECTORSMust co-operate with Department of Revenue as to delinquents ------------------------------ 15 Taxes and Taxation. See Acts creating Department of Revenue and Department of Audits and Accounts. Annual taxation ad valorem, poll, license and occupation taxes (General Tax Act) ____________ 22-67 Cigars and Cigarettes, tax on dealers in; Act amended ___________________________________69-71
Tax collectors must co-operate with Department of Revenue as to delinquents________________ 15
Proposed Constitutional amendments exempting certain industries from taxation for five years_ 67
Text-Book Commission, State. See State TextBook Commission.

INDEX.

93

u

UNFINISHED BUSINESS-
Certain members of General Assembly to remain at Capitol four days after adjournment______ 79

UNITED STATES-
Congress of, requested to have certain Navy Department records corrected__________________75-79

w

WAR VETERANS. See General Tax Act as to Certain Exemptions.