Report of Department of Revenue State of Georgia for year 1931 and State Revenue Commission Cigar and Cigarette Tax Division and Delinquent Tax Division for year 1932 [1932]

REPORT OF
DEPARTMENT OF REVENUE
STATE OF GEORGIA FOR YEAR 1931 and
STATE REVENUE COMMISSION Cigar and Cigarette Tax Division and Delinquent Tax Division
FOR YEAR 1932
TO THE GOVERNOR AND GENERAL ASSEMBLY

p
For the Year 1931

Atlanta, Georgia, :\larch 15, 1933.
To His Excellency, Eugene Talmadge, Governor, and the General Assembly of Georgia:
Pursuant to Section 12 of the Act of the General Assembly approved December 14, 1923, as amended December 19, 1923, creating the Department of Re,enue, I have the honor to submit here,\ ith the report of this Department for the year 1931.
Respectfully submitted, R. E. l\L\THESO~, Commissioner of Revenue.
Atlanta, Georgia, l\Iarch 15, 1933.
To His Excellency, Eugene Talmadge, Governor, and the General Assembly of Georgia:
Pursuant to Article 7, Section 78 of the Act of the General Assembly approved August 28, 1931, creating a State Revenue Commission, I have the honor to submit herewith the report of the Cigar and Cigarette Tax Division and the Delinquent Tax Divisiori of the said State Revenue Commission.
Respectfully submitted, R. E. l\:IATHESO:'.li, Commissioner, State Re,enue Commission.
2

1931 RECEIPTS-DEPARTMENT OF REVENUE STATE OF GEORGIA

Gross Receipts Derived from Sales of Cigar and Cigarette

Stamps ............................................. $ 1,582,387.17

Delinquent Auto Tag Collections~-Paid to Secretary of State. 136,959.29

Penalties Collected on Delinquent Auto Tag Collections-

Paid State Treasurer ................................ .

9,275.33

Net Collections Delinquent Occupation and Foreign Corpora-

tion Tax Paid State Treasurer ................ .

41,190.41

Penalty Collected on Delinquent Occupation and Foreign Cor-

poration Tax. . . . . . . . . . . .

. ............ .

16,944.01

TOT.\L ............. .

... $ 1,786,756.21

1931 DISBURSEMENTS-DEPARTMENT OF REVENUE STATE OF GEORGIA

Payments to State Treasurer Proceeds of Cigar and Cigarette

Stamp Sales. . .

. ...... $ 1,506,268.08

Payments to State Treasurer Funds Deri,ed from Collections

of Delinquent Occupation and Foreign Corporation Tax ..

41. 190. 41

Payments to State Treasurer of Penalties Collected on Delin-

quent Occupation and Foreign Corporation Tax Collections

16,944.01

Payments to Secretary of State of Funds Derived from De-

linquent Auto Tag Collections ........ .

136,959.29

Payments to State Treasurer of Penalties Collected on Delin-

quent Auto Tag Collections .................... .

9,275.33

Cost of Printing Cigar and Cigarette Stamps ............. .

13,169.94

Commissions Allo\\ed \Vholesale Dealers and Jobbers on

Stamp Purchases (5% as fixed by law) ................. .

59,329.15

Commissions .\llowed Banks for Stamps Sold by Them to

Retail Dealers (1 % as fixed by law) ................ .

3,620.00

$1,786,756.21

3

DEPARTMENT OF REVENUE-STATE OF GEORGIA

1931 Receipts

Maintenance Funds

State Treasury Appropriation .............................. $ 107,389.84

Miscellaneous Sales.......................................

311.06

Interest on Bank Balances ............................... .

5.30

Insurance for Damaged Cars ............................. .

27.58

Bank Balance January 1st, 1931 ..................... .

3,513.17

TOTAL .......................................... $ 111,246.95

DEPARTMENT OF REVENUE-STATE OF GEORGIA

1931 Disbursements Maintenance Funds

Salaries ................................................. $ Travel Expenses (Net) ................................ . Automobile Supplies ..................................... . Office Supplies ........................................ . Telephone and Telegraph ................................ . Postage (including insurance and registry fee on stamps shipped
to dealers throughout the State) ........................ . Extra Work (Clerical) ................................ . Printing ................................................ . Repairs to Office Equipment ............................ . Repairs to Automobile Equipment ........................ . Rent of Office Equipment ................................ . Express on Stamps ..................................... . Dues and Press Clippings ................................ . Evidence Purchased ..................................... . Insurance ........................................... . Damage Claims ..................................... . Court Costs ............................................ . Janitor Supplies ........................................ . Travel Advances ........................................ . Office Equipment Replacements .......................... . Automobile Equipment Replacements .................... . Bank Balances December 31st, 1931 .................... .

61,158.70 26,021.00
1,291.52 1,988.81 1,082.88
5,335.32 29.50
2,229.39 85.15
1,504.59 20.00
883. 17 78 55
363.85 1,214.68
50.00 50. 75
4.75 450.00 982.99 3,145.50 3,275.85

$ 111,246.95

4

1931
DELINQUENT TAX COLLECTIONS AND DISBURSEMENTS AS COPIED FROM AUDITOR'S REPORT

Advertising Agents. Artist ............ . Auto Accessories ............................ . Auto Agents ................................ . Auto Parking Lots .......................... . Awnings and Tent :.\lakers ................... . Barber Shops ............................... . Beauty Shops ............................... . Bicycles .................................... . Billiards and Pool ........................... . Bill Boards ................................. . Bottlers--~on-Resident ...................... . Bowling Alleys .............................. . Brokers--Stocks and Bonds .................. . Cafes and Restaurants ....................... . Carbonic Acid Gas Tax ...................... . Cars For Hire .............................. . Coal Dealers ................................ . Collection Agencies .......................... . Corporation Franchise-Domestic ............. . Corporation-Foreign ....................... . Dance Halls ................................ . Dry Cleaners ............................... . Electricians and Electrical Contractors ......... . Electric Shows .............................. . Employment Agencies ....................... . Filling Station Pump Tax .................... . Garages .................................... . Hotels ..................................... . Ice Cream Dealers .......................... . Ice Machinery .............................. . Insurance Agents ............................ . Laundries .................................. . Lenders on \Vages ........................... . Live Stock Dealers .......................... . Lumber Dealers ............................ . Monument Dealers .......................... . Motorcycles ................................ . Motor Trucks .............................. . Music Dealers .............................. . Peddlers ................................... . Pistols and Cartridges ....................... .
5

Tax
$ 428.80 76.00
1,221.89 2,332.00
50.00 43.50 1,380.25 522.50 47 .00 265.00 69.40 294.45 50.00 1,100.00 1,536.50 734.60 1,261.09 5-5 .00 400.00 12,814.67 220.00 100.00 335 .00 227.50 647.90 8.50 5,250.00 1,304.00 337.00 110 .00 75.00 30.00 225.00 100.00 116. 00 460.00 50.00 25.00 134.00 414.00 285.00
250.00

Penalty
$ 151 . 20 37.00 534.50
881.00 25.00 9.00
636.75
221 . so
22.00 134.00 37 .00 75.00 25.00 250.00 667 .00 247 .40 508 .91 251. 00 200.00 5,274.50 110. 00 20.00 130.00 69 .SO 274.80 25.00 2,305.50 598.25 113.90 55.00 30.00
9.00 67 .SO 50.00 57 .00 184.00 25.00 12.50 45.00 204.00 120.00 110. 00

Playing Card Dealers ........................ .

Plumbers .................................. .

Pressing Clubs .............................. .

Radio...

. ........................... .

Real Estate Agents .......................... .

Safes and Vaults ............................ .

Sanitariums ................................ .

Slot i\lachines .............................. .

Soda Founts .... .

Swimming Pools ........... .

Tinners.

Trucks-Gas and Oil .. .

Typewriter Agents ... .

Undertakers.

Used Car Dealers ....................... .

\Varehouses. . . . . . . . . . ................... .

\Yeighing Scales. . . . . . .

. ....... .

\Voocl Dealers .............................. .

Tax
$ 392.00 363.00 331 .00
1,779 00 -BO 00 200 00 25 .00 165.88 705. 50 68.00 66 .SO 222 .00 50.00 6-16.00 .,40. 00 133 00 .is .00 29 00

Penalty
$181.00 119. 50 143.00 481 00 172.50 100.00 12 .50 62.30 306.50 20.00 27.50 109.00 10.00 233.50 115.00 62 .50 10.00 12 .00

S 41,867.43 $16,981.51

Less Amount A.llmYed to Tax Collectors for

Entering '.\ames on Digest ...

66-l.02

TOTAL . . . . . . . . . . . . . . . . . . . . . . . . . . . $ -l 1 , 203 .-l 1

6

For tl1e 1Tear 1932

TOTAL RECEIPTS AND DISBURSEMENTS FOR YEAR 1932

State Revenue Commission, Cigar and Cigarette Tax and Delinquent Tax Divisions

RECEIPTS:

Bank Balance January 1st, 1932 ......................... $

3,275.85

From Revenue Stamp Sales ............................ . 1,383,903.30

From Confiscated Cigars and Cigarettes ................. .

1,719.65

From Delinquent Tax Collections ....................... .

65,5-18.57

From Penalty Collections .............................. .

18,-189.81

From Delinquent Auto Tag Collections ....... . From Duplicate Licenses, Cigar and Cigarette Dealers.

-123.25
5-! so

From Payments on Returned Checks .............. .

1-! 55

From Appropriation for i\Iaintenance .... From Appropriation for Printing Stamps.

$ 1,-173,-129.-!8 85.707.13 4,592.87

TOTAL RECEI !'TS ................. .

.... $ 1,563,729.-18

Expenditures:

Personal Service . . . . . . . . . . . . . . . . . . . . .

. ......... $

TraYel Expenses. . . . . . . . . . . . . . . . . . . . . .

. ........ .

Supplies.. . . . . . . . . . . . . . . . . . . .

. ................ .

Communication (including express and registry fees on Reve-

nue Stamp shipments) ............................... .

Printing .............................................. .

Printing Revenue Stamps .............................. .

Repairs.............................................. .

l\Iiscellaneous. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ........ .

Insurance ............................................ .

Equipment ........................................... .

Transfer to Executive Office State Revenue Commission ..... .

51,593.50 21,232.68
1,736.-!5
-!,827. 3-! 456 .15
6,337.38 1,816.89
174.92 302.61 1,969.86 1,559.16

TOTAL EXPENSES ............................... $ 92,006.9-!

Checks to State Treasurer, Revenue Stamps Sales ......... $ 1,318,229.07

Confiscated Cigars and Cigarettes ....................... .

1,681.13

Delinquent Tax Collections, ............................ .

64,352.12

Penalty Collections .................................... .

19,025.32

Checks to Secretary of State, Delinquent Auto

Tag Collections ..................................... .

423.25

Commission Allowance on Stamp Sales and Delinquent Tax

Collections ......................................... .

66,349.72

TOTAL EXPENDITURES ........................ $ 1,562,067.55

Bank Balance December 31st, 1932.......................

1,661.93

$ 1,563,729.48 9

STATE OF GEORGIA

REVENUE COMMISSION-CIGAR AND CIGARETTE AND DELINQUENT TAX DIVISION

Analysis of Delinquent Taxes and Penalties-Year 1932

Tax Penalty

Total

Miscellaneous Occupation Taxes: .'l.ci,:crtising .\gents ........ .

s $ 4-!.. 50

8.90 $ 53.40

:'\.rtists. .

. ............ .

262.50

73. 50 336.00

.'~uto Accessories (Ret::iil).

1,118.00 304 00 1,422.00

.-\uto ,\ccessories (\\"holesale).

100.00 20.00 120.00

J.. uto Financing ..

700.00 350 00 1,050.00

Auto Dealer.

2,638.35 704.40 3,342. 75

.~.uto Parking Lots.

150.00 45 00 195 .00

.\wning and Tent ,\lakers. .-\utorn;itic Sprinklers ... Bc1rber Shops ....

45.00 100.00 2, 180 00

~,-9'.

00
so

54 00 127 .50

605 .so 2,785 .50

Barber Supplies

100.00 35 .00 135.00

E~eauty Parlors.

1,388. 78 356 47 1, HS.25

B;cvcles.

1+0 00

49 00 189.00

Billiards and Po()l

929 52 221.00 1,150.52

Bill Boards.

8 .33

1 .67

10.00

Bowling Alleys.

162 -~O 52 .00 214 50

Cafes and Restaurants.

3,263. 25 976.25 4,239.50

Cars for Hire ..

430.16 99.00 529. 16

Cemeteries .... .

200.00

20.00 220.00

Coal Dealers ...... .

1,395 83 348. 17 1,744.00

Collection Agencies.

575.00 175 00 750.00

Dance Hall ...

150.00

60.00 210.00

Detective Agencies ..

79.20

15 80

95.00

Dry Cleaners ..

992. 50 238. /::, 1,231 25

Electricians and Electrical Contractors.

592.50 156.00 748 .50

Filling Station-Gas Pumps .....

2,597.50 678.78 .3,276.28

Garages ... .

4,114.50 1,062.38 5, 176 88

Hotels ... .

1,441.50 236,70 1,678.20

Ice Cream Dealers ....

100.00 20.00 120 00

Junk Dealers .....

366.66 93.34 460.00

Laundries. . .

. ........ .

2,085.00 557.00 2,642.00

Lenders on \\'ages ............... .

250.00

80.00 330 00

Lighting Systems. . . . . . . ....... .

75.00

22.50

97 .SO

Live Stock Dealers ............. .

205.00 62.00 267.00

Lumber Dealers ........ .

905 00 260.00 1,165.00

:\Iachines-Ice, Adding ::\Iachines and

Check Protectors .... :\Ion urnent Dealers.

670. 75 200.00

209.25 47. 50

880.00
24 7. so

:\Iiniature Golf Courses ....

200.00 40.00 240.00

:\loving Picture Theatres .............. .

563.00 128.20 691. 20

:\loving Picture Supplies .............. .

200.00 100.00 300.00

10

Tax

Penalty Total

:\Iusical Instrument Dealers ........... $1,010.00

Peddlers . . . . . .

. . . . . . . . . . . . . . . 783 . 64

Pistol and Cartridges ................ . 1,225.00

Playing Card Dealers ................ . 350.00

Plumbing and Heating Contractor ..... . 540.00

Pressing Clubs ...................... . 575.83

Radio Dealers ...................... . 295.00

Real Estate Agents .................. . 1,717.50

Safes and Vaults .................... . 150.67

Sanitariums and Hospitals ............ .

50.00

Slot :VIachines ...................... .

74.00

Soda Founts ................... .

1,231.00

Swimming Pools .................... .

40.00

Tin~rs ............................ . 240.00

Trucks-Gas and Oil. ............... . 230.00

Trucks for Hire ..................... .

25.00

Typewriter Agents .............. .

70. 75

U-Drive-It .................... .

410.00

Undertakers ....................... . 2,149.17

Used Car Dealers .................. .

100.00

\Varehouses-Cotton ................ . 210 00

Warehouses-Other ................. . 140.00

\Veighing Scales ..................... .

62.50

Wood Dealers ...................... .

60.00

Interest ....... .

$182.00 171.36 350.50 88.00 152.25 172.17 92 00 573.00 32.67 17 50 16 30 36-t.25 8.00 81 75 53.00 5.00 14.25 82.00 621. 83 20.00 54.00 28.00 12.50 18.00 13.34

$1,192.00 955.00
1,575.50 438 00 692.25 748.00 387. 00
2,290 50 183.34 67.50 90.30
1,595 25 48 00
321. 75 283.00
30 00 85.00 492.00 2,771.00 120.00 264.00 168.00 75.00 78.00 13.34

Total l\Iiscellaneous Occupation ...... $43,459 89 $11,773.23 $55,233.12

:\Ialt Syrups ...

........... $ 5.80

Bottlers-::'fon-Resident ..

450 00

Carbonic Acid Gas ..... ............ 930.66

Corporation Franchise (Domestic) ...... 19,527.10

Corporation Franchise (Foreign) ....... 1,110.00

Insurance Agents .................... 210.00

$ 1.16 105.00 258. 14
6,127.75 421 .50 69.00

s 6.96
555.00
1,188.80
25,654.85
1,531. so
279.00

Total Delinquent Taxes . . . . . . . . . . . $65,693.45 $18,755. 78 $84,449.23

11

IN SUBMITTING REPORTS OF THIS DEPARTMENT COVERING ITS OPERATIONS FOR THE PAST TWO YEARS, ONLY THE DIRECT AND TANGIBLE RESULTS CAN BE SHOWN, FOR THE GREATEST EFFECTS ARE ACCOMPLISHED INDIRECTLY IN THAT SPECIAL TAXES ARE BEING PAID MORE PROMPTLY TO THE TAX COLLECTORS OF THE VARIOUS COUNTIES, FOR BY SO DOING THEY AVOID THE PENALTY THAT THE LAW IMPOSES WHEN DELINQUENT AND COLLECTED BY AND THROUGH THIS DEPARTMENT, HENCE THE COLLECTION OF SPECIAL TAXES ARE LARGER BY MANY THOUSANDS OF DOLLARS, AND PAID FAR MORE PROMPTLY THAN BEFORE THE ESTABLISHMENT OF THIS DEPARTMENT