Acts and resolutions of the General Assembly of the state of Georgia passed at the extraordinary session January 6 to March 26, 1931 [volume 2]

Acts of the General Assembly of the State of Georgia Georgia Law, Georgia Georgia. Acts and resolutions of the General Assembly of the State of Georgia ATLANTA: STIEN PRINTING COMPANY 19310106 English

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ACTS AND RESOLUTIONS OF THE GENERAL ASSEMBLY OF THE STATE OF GEORGIA PASSED AT THE EXTRAORDINARY SESSION JANUARY 6 to MARCH 26, 1931 19310106 19310326 COMPILED AND PUBLISHED BY AUTHORITY OF THE STATE ATLANTA STIEN PRINTING COMPANY, state printer 1931

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TABLE OF TITLES PART I.PUBLIC LAWS. TITLE I.APPROPRIATIONS. II.TAXATION, AND REGULATION OF OCCUPATIONS. III.MISCELLANEOUS CIVIL LAWS. PART II.RESOLUTIONS.

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STATUTES OF GEORGIA PASSED BY THE GENERAL ASSEMBLY AT THE EXTRAORDINARY SESSION OF 1931 PART I.PUBLIC LAWS TITLE I. APPROPRIATIONS. ACTS. Confederate Soldiers and Widows. Expenses of Extraordinary Session. Publishing Constitutional Amendments. CONFEDERATE SOLDIERS AND WIDOWS. No. 4. An Act to amend an Act approved August 30, 1929, entitled An Act to make, for the fiscal years 1930 and 1931, appropriations fixed by previous laws, for the ordinary expenses of the executive, legislative, and judicial departments of the State Government, for the payment of the public debt and the interest thereon, the support and maintenance of the public institutions and educational interests of the State, by striking therefrom item (c) of section 15 of division A of said Act, and substituting in lieu thereof a new item providing an appropriation for

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the payment of pensions to Confederate soldiers and their widows; and for other purposes. Section 1. Be it enacted by the General Assembly of Georgia that an Act approved August 30, 1929, entitled An Act to make, for the fiscal years 1930 and 1931, appropriations fixed by previous laws, for the ordinary expenses of the executive, legislative and judicial departments of the State Government, for the payment of the public debt and the interest thereon, the support and maintenance of the public institutions and educational interests of the State, be and the same is hereby amended by striking all of item (c) of section 15 of division A of said Act, and substituting in lieu thereof the following: Amendment of Act of Aug. 30, 1929. (Ga. L. 1929, p. 22), Div. A, Sec. 15, (c). (c) For the payment of pensions which shall become due for each year 1930 and 1931, $1,300,000.00 for the year 1930; $1,300,000.00 for the year 1931. Provided, that all unclaimed pensions reverting to the Treasury be prorated among living pensioners to be applied on past-due pensions. Provided, that, in addition to the above appropriation, the entire sum derived from the cigar and cigarette tax be and the same is hereby appropriated for the payment of pensions to Confederate soldiers and their widows. Provided further, that each Confederate soldier and widow, entitled thereto by law, shall be paid, from the appropriation herein made, a pension of $30.00 per month, payable monthly, for each of the years 1930 and 1931. To read. Pension of $30 per month. Sec. 2. Be it further enacted, that all laws and parts of laws in conflict with this Act be and the same are hereby repealed. Approved March 17, 1931. EXPENSES OF EXTRAORDINARY SESSION. NO. 3. An Act to make appropriations for the expenses of the Extraordinary Sessions of 1931.

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Be it enacted by the General Assembly of the State of Georgia, and it is hereby enacted by the authority of the same, that the sums of money herein set out, or so much thereof as may be needed, be and the same are hereby appropriated for the expenses of the Extraordinary Session of 1931, to be paid in the same manner as similar expenses are paid for the regular session of the General Assembly, to-wit: Appropriation enactment. SECTION 1. SENATE. Subsection 1. Officers and Members. Items: Senate. (a) For the compensation of the President of the Senate, per diem $ 10.00 President (b) For the compensation of the members of the Senate, per diem 7.00 Members. In addition to the above sum, the President and members of the Senate shall receive milage at the rate of ten cents per mile. Mileage. Subsection 2. Employees. Items: (a) For the compensation of the Secretary of the Senate, per diem 60.00 Secretary. (b) For the compensation of the Messenger of the senate, per diem 7.00 Messenger. (c) For the compensation of the Doorkeeper of the Senate, per diem 7.00 Doorkeeper. In addition the Doorkeeper and Messenger of the Senate shall receive the same mileage as the members of the Senate. Mileage. SECTION 2.HOUSE OF REPRESENTATIVES. Subsection 1. Officers and Members. Items: House. (a) For the compensation of the Speaker of the House of Representatives, per diem. 10.00 Speaker. (b) For the compensation of members of the House of Representatives, per diem 7.00 Members. In addition to the above sum, the Speaker and members of the House of Representatives shall receive mileage at the rate of ten cents per mile. Mileage. Subsection 2. Employees. Items: (a) For the compensation of the Clerk of the House of Representatives, per diem. 70.00 Clerk. (b) For the compensation of the Messenger of the House of Representatives, per diem 7.00 Messentger. (c) For the compensation of the Doorkeeper of the House of Representatives, per diem 7.00 Doorkeeper. In addition the Messenger and Doorkeeper of the House shall receive the same mileage as the members of the House of Representatives. Mileage. (d) For the incidental expenses of the House of Representatives 125.00 Incidental expenses. (e) For the incidental expenses of the Senate 100.00 (f) For indexing Journals of the House of Representatives 125.00 Indexing Journals. (g) For indexing Journals of the House of Representatives 125.00 (h) For printing, stationery, supplies, furniture, and repairs for the General Assembly, to be paid on the approval of the Secretary of the Senate and/or the Clerk of the House of Representatives, or so much thereof as may be necessary. 4,000.00 Printing, supplies, repairs (i) For compensation of ssistant doorkeepers, assistant messengers and other ataches of the House, and of the Senate, not otherwise provided for, such as may be authorized by resolution of either branch of the General Assembly. Assistants (j) For the expenses of special committees appointed by President of Speaker, when authorized by the Chairmen of such special committees of House and Senate, payable on approval of the presiding officer of body originating such committee, not to exceed $400.00. Committees. Sec. 3. Be it further enacted, that all laws and parts of laws in conflict herewith be and the same are hereby repealed. Approved March 13, 1931.

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PUBLISHING CONSTITUTIONAL AMENDMENTS. No. 2. An Act to appropriate the sum of seventeen thousand ($17,000.00) dollars, or so much thereof as may be necessary, for the purpose of liquidating past-due obligations to various newspapers in the several congressional districts, for publishing the constitutional amendments voted on in the November general election; and for other purposes. Section 1. Be it enacted by the General Assembly of Georgia, and it is hereby enacted by authority of the same that the sum of seventeen thousand ($17,000.00) dollars, or so much thereof as may be necessary, be and the same is hereby appropriated for the purpose of liquidating past-due obligations to various newspapers in the several congressional districts, for publishing the constitutional amendments voted on in the November general election. $17,000.00 due for publishing constitutional amendments.

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Sec. 2. Be it further enacted, that the above amount shall be available immediately upon the passage of this bill, payable from the treasury of Georgia and upon warrants drawn by the Governor. Sec. 3. Be it further enacted, that all laws and parts of laws in conflict herewith be and the same are hereby repealed. Approved March 13, 1931.

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TITLE II. TAXATION AND REGULATION OF OCCUPATIONS ACTS. Cigar and Cigarette Stamp-Tax. Income-Tax Act of 1931. Milk Powder Regulation and Taxation. Motor-Vehicle Carriage for Hire. Occupation and Specific Taxes. Occupation Privilege-Sales Tax Act Amended. CIGAR AND CIGARETTE STAMP-TAX. No. 7. An Act to levy a tax on sales of cigars, cigarettes, and other articles made in whole or in part from tobacco and intended for smoking; to provide for the collection of the same; to require the use of stamps as evidence of payment thereof; to provide against evasions of the tax; to provide for regulations on that subject; to provide for the licensing of dealers in said articles and for the regulation of their business in aid of the enforcement of the tax; to provide penalties and punishments; to provide for the seizure, forfeiture, and sale, as contraband goods, of articles held, owned, and possessed in violation of this Act, and for the filing and trial and settlement of claims respecting the same; to appropriate the funds derived from the operation of this Act; and for other purposes. Be it enacted by the General Assembly of Georgia as follows:

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Section 1. As used in this Act, the word cigar shall include any roll of tobacco for smoking, irrespective of size or shape, and irrespective of the tobacco being flavored, adulterated, or mixed with any other ingredients, where such roll has a wrapper made chiefly of tobacco. The word cigarette shall include any roll for smoking made wholly or in part of tobacco, irrespective of size or shape, and irrespective of the tobacco being flavored, adulterated, or mixed with any other ingredient, where such roll has a wrapper or cover made of paper or any other material, except where such wrapper is wholly or in greater part made of tobacco. The phrase wholesale dealer as used herein shall include only those persons, firms, or corporations who shall sell any one or more of the articles taxed to licensed retail dealers or for purposes of resale only. The phrase retail dealer shall include every person, firm, or corporation, other than a wholesale dealer as defined above, who shall sell or offer for sale any one or more of the articles taxed herein, irrespective of quantity or amount or the number of sales; and all persons operating under a retail dealer's license. The word stamp as used herein means the stamp or stamps by the use of which the tax laid hereunder is paid. Definitions: Cigar. Cigarette. Wholesale dealer. Retail dealer. Stamp. Sec. 2. Upon each and every dealer in cigars, and/or cigarettes, the following tax is imposed, levied and laid: As to cigars, a tax of 10% on the retail sale price. Tax on retail sales. As to cigarettes, a tax of 20% of the retail sale price for a period of two years from the 1st day of April, 1931, and thereafter the tax shall be 10% on the retail price of cigars and cigarettes. (a) Whenever in this Act reference is made to the retail sale price of the article taxed as the basis for computing the tax, it is intended to mean the ordinary, customary, or usual price paid by the consumer for the articles taxed. Meaning of retail sale price. (b) No stamp evidencing the tax herein levied shall be of a denomination less than one half of one cent; and whenever the tax computed at the rate herein prescribed shall be

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a specific amount plus a fractional part of one half cent, the article shall be stamped accordingly. Stamps: denomination. Sec. 3. The tax herein levied shall be paid through the use of stamps as herein provided for. In the case of cigars, a stamp or stamps in denominations to the amount of the tax shall be affixed to the box or container in which or from which they are normally sold at retail; and in the case of cigarettes, to each individual package. The stamps shall be affixed in such a manner that their removal will require continued application of water or steam; and, in case of cigars, in such a way as that the stamp shall be torn in two or mutilated by the opening of the box. Affixing stamps. Sec. 4. Every wholesale dealer in this State shall, before shipping, delivering, or sending out any cigars or cigarettes to any retail dealer in this State or for sale in this State, cause the same to have the requisite denominations and amount of stamp or stamps, to represent the tax, affixed as stated herein, and cause the same to be cancelled by writing or stamping across the face thereof the name of such wholesale dealer and the date; and every other wholesale dealer may do so; and such wholesale dealer, at the time of shipping or delivering any cigars or cigarettes, shall make a true duplicate invoice of the same, showing the date, amount, and value of each class of articles shipped or delivered, and retain a duplicate thereof, subject to the use and inspection of the Commissioner of Revenue and his representatives for two years. Provided, however, that wholesale dealers in this State who ship, deliver, or send cigars or cigarettes to the United States Government or any department or agency thereof, including post exchanges, for sale or distribution on any military, naval, or marine reservation owned by the United States Government within this State, shall not be required to stamp said cigars or cigarettes; provided further, however, that dealers making sales as aforesaid to the United States Government or any department or agency thereof, including post exchanges, shall make and keep duplicate invoices with respect to said sales as herein required.

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The Commissioner of Revenue may, under regulations prescribed by him, allow to wholesale dealers, whether in this State or not, a commission of not exceeding 5% of the face value for a period of two years, and thereafter 10% thereof, for affixing and cancelling such stamps, but no commissions shall be allowed to any wholesale dealer for stamps purchased except from the Commissioner of Revenue or otherwise than under the regulations prescribed by said commissioner. Wholesale dealer's duties; affixing and cancelling stamps. Duplicate invoice. Proviso as to sales to U.S. Government. Commission to wholesale dealers for affixing stamps, etc. Sec. 5. Every retail dealer shall, except as to cigars and cigarettes on which the tax has been paid by the proper affixing and cancellation of stamp or stamps by a wholesale dealer, as provided for herein, affix the stamp or stamps for the denominations and amount necessary to represent the tax and cancel the same by writing or stamping his name and the date across the face thereof in the manner in this Act required; the same to be done, in the case of cigars, before or at the time the box or other container in which the same are to be offered for retail sale is opened; and in the case of cigarettes, at the time the carton or other container in which the individual packages to be offered at retail sale are contained shall be opened, and in all events within twenty-four hours from the time at which such articles are received in the retail dealer's place of business. As soon as any of the articles taxed are received in any retail dealer's place of business, he shall, unless the stamp or stamps shall have been previously affixed and cancelled as herein required, either affix and cancel the stamps thereto immediately or shall immediately mark in ink on each box, carton, or other unopened container, the word Received, together with the true date showing the year, month, day, and hour at which the same was received, and sign the same, and shall, within twenty-four hours therefrom and before or at the time such box, carton, or other container is broken or opened or the contents or any part thereof are sold or offered for sale or displayed for sale, affix and cancel the proper stamps in the manner provided for. If and whenever any of the articles taxed in this Act are found in

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the place of business of any retail dealer without the stamps affixed and cancelled as herein provided, the prima facie presumption shall arise that such articles are kept therein in violation of the provisions of this Act, and in any case arising under this Act the burden of proof shall be upon such retail dealer to prove that such articles had not been in his place of business for as much as 24 hours, if he relies upon the foregoing provisions allowing not exceeding 24 hours to affix the stamp. In each and every case in which cigars and cigarettes are shipped into the State of Georgia in any manner whatsoever, the railroad company, express company, and/or any other public carrier, transporting any shipment thereof, shall file with the Commissioner of Revenue of the State of Georgia a copy of the freight bill in each and every case of such shipment of cigars and cigarettes, within ten days after the arrival of each shipment. Retail dealer's duties; affixing and cancelling stamps. Time of affixing, etc. Marking date. Presumption against dealer. Carrier's duty; time of filling copy of freight bill. Sec. 6. The Commissioner of Revenue shall provide and keep on hand a supply of suitable stamps in appropriate denominations, and shall, by himself or his authorized distributors sell the same to dealers upon the payment of the face value thereof. Revenue Commissioner's duties. Sec. 6A. The Commissioner of Revenue may promulgate rules and regulations providing for the refund to dealer for the cost of stamps affixed to goods which by reason of damage become unfit for sale and are destroyed by dealer or returned to manufacturer or jobber. Refunding cost of stamps, rules as to. Sec. 7. Every person, firm, or corporation who in this State sells or is about to engage in the business of either a retail dealer or a wholesale dealer in any or all of the articles taxed hereunder shall first apply to and obtain from the Commissioner of Revenue of the State of Georgia a license or licenses to engage in the business of wholesale dealer or retail dealer, as the case may be, and shall obtain a separate license for each place of business of such dealer; and shall pay to the Commissioner a fee of $0.50 for each duplicate of license issued hereunder, in case any original license be lost or mislaid. The application shall be made on blanks

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to be provided and furnished by the Department of Revenue of this State, and shall, in addition to such other information as the said Commissioner may require, show the name of such dealer, and in case of partnerships the name of each partner thereof, the dealer's post-office address, whether the application is for a license as a wholesale dealer or as a retail dealer, and a statement giving the location of the place of business as to which the license shall apply; and in case of retail dealers, the nature of any business (such as drug-store, hotel, general store, etc.) carried on at the same place. Licenses shall expire with the current year in which they are issued, but may be renewed in like application. The license shall at all times be publicly displayed by the dealer in his place of business so as to be easily seen by the public. License may be refused to any dealer previously convicted for having been involved in any violation of this Act. License for dealer. Application for license. Display of license. Refusal of license. Sec. 8. The Commissioner of Revenue, after notice and opportunity to be heard, under regulations to be made by him, shall have the jurisdiction, power, and authority to revoke the license of any wholesale dealer or any retail dealer for violation of this law or for wilful or persistent violation of regulations made under this law. No new license shall be issued to any one whose license has been revoked, except in the discretion of the Commissioner. Revocation of license. Sec. 9. Said Commissioner of Revenue shall have the power to make and publish reasonable rules and regulations not inconsistent with this Act or the other laws or the Constitution of this State or of the United States, for the enforcement of the provisions of this Act and the collection of revenues hereunder. Power to make rules. Sec. 10. The commissioner shall have the authority to appoint distributors to facilitate the sale of stamps to the public, but no retail dealer in any of the articles taxed hereunder shall be eligible to be a distributor; and may allow such distributor not exceeding 1% of the face value thereof for the sale of such stamps, as his compensation. The commissioner

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may consign such stamps to the distributors without payment in advance, but such consignment shall, except when the consignee is a bank or banker, be at the risk of the commissioner unless he shall take from the distributor a bond with some surety company authorized to do business in the State as surety, conditioned that such distributor will on demand account for the stamps consigned to him or the proceeds thereof; or said commissioner may require said distributor to pay for said stamps, according to their face value, in cash, allowing a discount of not more than 1%. Appointment of stamp distributors; compensation. Sec. 11. Each of the following acts is hereby declared to be a felony and punishable by imprisonment in the penitentiary for not less than one nor more than four years, viz.: Forging or counterfeiting stamps, possessing, using, etc.; penalty. (a) To forge or counterfeit any stamp of the kind herein provided for. (b) To use knowingly and intentionally any such forged or counterfeit stamp. (c) To have in possession knowingly and intentionally any such forged or counterfeit stamp. Sec. 12. Each of the following acts is declared to be a misdemeanor and punishable as such; provided that the minimum fine shall be $25.00 in case of conviction: Other offenses: (a) To sell or offer for sale at wholesale or at retail any of the articles herein taxed, without first having procured a license as a wholesale dealer or a retail dealer, accordingly as the case may be; provided, nevertheless, that in the case of purchases of stocks in bulk the purchaser may operate under the license of the seller for ten days, pending the application for and the grant of a license to such buyer, and that in case of the dissolution of a partnership by death the surviving partner may operate under the license of the partnership until the time of its expiration, and the heirs, legal representatives of deceased persons, and receivers and trustees in bankruptcy appointed by any competent authority, may operate under the license of the person, firm

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or corporation so succeeded in possession by such heir, representative, receiver or trustee in bankruptcy. Sale without license. (b) To sell, except as a licensed wholesale dealer engaged in interstate commerce as to the articles herein taxed sold in interstate commerce, any of the articles taxed herein, without the stamp or stamps herein provided for first being affixed and cancelled as herein provided. Sale of unstamped articles. (c) To violate any of the provisions of this Act. Violations of Act. (d) To violate any lawful rule or regulation made and published by the Commissioner of Revenue hereunder. (e) To use any stamp more than once. Using used stamp. (f) To remove, erase, alter, or deface the cancellation mark or marks on any stamp, or to have in possession any stamp on which the cancellation mark has been removed, erased, altered or defaced. Removing marks, etc. (g) To refuse to allow, on demand, the Commissioner of Revenue or any officer or agent of the Department of Revenue of this State to make a full inspection of any place of business where any of the articles herein taxed are sold or in any otherwise to hinder or prevent such inspection. Refusal to allow inspection. (h) To use any artful device or deceptive practice to conceal any violation of this Act or to mislead the said Commissioner of Revenue or any agent of said Department of Revenue in the enforcement of this Act, or to defraud the State of its revenue. Devices to conceal or defraud. (i) For any retail dealer to have in possession in any place of business any of the articles herein taxed, unless the same shall have the proper stamps attached, or unless the same bears the retail dealer's entry of receipt in the manner provided for in the third section of this Act and 24 hours from the date of such entry of receipt shall not have expired. Possessing articles unstamped, etc. (j) To make any false entry of receipt on any package or container of any of the articles taxed hereunder. False entry.

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(k) For any retail dealer or his agents or employees to fail to produce, on demand of the said Commissioner of Revenue, all invoices of all cigars, and/or cigarettes bought by him or received in his place of business within six months prior to said demand, unless he can show by satisfactory proof that the non-production of said invoices was due to providential or other causes beyond his control. Not producing invoice. (l) For any person to make, use, or present or exhibit to the Commissioner of Revenue or any agent of the Department of Revenue of this State any invoice of cigars, and/or cigarettes which bears an untrue date or falsely states the nature or quantity of the goods herein invoiced. False invoice. All agents, employees, and others who aid, abet, or otherwise participate in any wise in the violation of this Act or in any of the offences hereunder punishable shall be guilty and punishable as principals to the same extent as any wholesale dealer or retail dealer violating the Act might be. Aiding or abetting. Sec. 13. No person, firm, or corporation shall carry on business or make sales of any of the articles taxed, both as a retail dealer and a wholesale dealer, at the same place of business. No wholesale dealer shall allow any one else to act as a retail dealer at such wholesale dealer's place of business; nor shall any one carry on business as a wholesaler at a retail dealer's place of business. Not to sell at retail and wholesale at same place. Sec. 14. All purchases of cigars, and/or cigarettes, by any retail dealer shall be evidenced by an invoice from the seller correctly showing the date of the purchase and the quantity of each of said articles bought by said retail dealer. Invoices. Sec. 14A. It shall be unlawful for any person, firm, or corporation to receive in this State any shipment of cigars or cigarettes when the same are not stamped as required by this Act, and knowing the same to be not so stamped, for the purpose and intention of violating the provisions of this Act and to avoid payment of the taxes, and such person, firm, or corporation shall be guilty of a misdemeanor, and upon conviction thereof shall be punished as prescribed

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in section 1065 of the Penal Code of Georgia. Provided, that in the event this provision shall be declared unconstitutional by the courts, it shall not affect the remaining sections of any other part or portion of this Act. Receiving shipment of unstamped cigars, etc.; punishment. Sec. 15. All cigars, and/or cigarettes, which are or shall be held, owned, or possessed in violation of any of the provisions of this Act are declared to be contraband goods and the title thereto forfeited to the State, and it shall be the duty of the Commissioner of Revenue and/or his agents to seize the same. The said Commissioner or his agent making the seizure shall appraise the value of the same according to his best judgment as to usual and ordinary retail price of the articles seized, and shall deliver to the person or persons, if any, found in possession of the same a receipt showing the fact of the seizure, stating from whom seized, the place of seizure, a description of the goods and the appraised value; and a duplicate of said receipt shall be filed in the office of the Revenue Department and shall be open to public inspection. A copy of said receipt shall be posted at the place of the seizure. Forfeiture to State; seizure of goods. Sec. 16. Any person, firm, or corporation who claims title to or any lien, existing prior to the date of the seizure, upon the goods so seized, and who did not participate in violating this Act in respect of such goods, at any time prior to the time of the sale thereof by the said Commissioner, or his agents, may file with said Commissioner or his agent a claim under oath, setting forth that he claims the property and that the same is not subject to sale under such seizure, or that such goods are subject to the lien (describing it) of such alleged lienholder, and that the same is not filed for delay only, and that he has not participated in violating this Act as to said goods, and upon presenting such claim shall give a bond with good security of the tenor of ordinary claim bonds such as are required by law to be given in claims at execution sales. If a claim so filed asserts that the claimant claims the property, and he shall enter into a bond with good security to be approved

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by said commissioner or his agent in penal sum of not less than double the appraised value of the goods, and in no event less than fifty dollars, conditioned to pay to the Commissioner of Revenue of this State the appraised value of the goods and all costs in the event he does not prosecute his claim to successful judgment, said commissioner or his agent shall deliver said seized goods to said claimant and shall file said claim affidavit and bonds with the clerk of the superior court of the county where the seizure was made, for trial as ordinary claims under execution sales are tried; provided, nevertheless, that if the appraised value of the goods seized is less than one hundred dollars and there is a constitutional city court in the county where the seizure is made, the claim shall be filed and the trial had in that court, unless there be at the place of the seizure a constitutional municipal court capable of exercising jurisdiction over the controversy, in which event the claim may be filed with and tried in that court. Upon the trial of the case the court having jurisdiction thereof shall have the power to enter judgment in favor of said Commissioner of Revenue for the use of the State of Georgia, against the claimant and his sureties, for the appraised value of said goods (or, in the event only a part of said goods are found subject) found subject to the seizure, for the value of the part so found subject) and the costs of the proceeding, if the claimant shall not successfully maintain his claim. Unless the claimant files a bond of the character last aforesaid, and in all cases where the claimant merely asserts a lien, said commissioner or his agent shall nevertheless proceed with the sale of the goods, but shall file the claim with the superior court, city court or municipal court, in like manner and circumstance as stated above, and shall abide the judgment of the court as to the distribution of the proceeds. The proceeds of all such seizures after paying the costs and expenses thereof shall be paid by the said commissioner into the State Treasury. Claim by third person. Trial of claim. Sale by Commissioner; distribution of proceeds. Sec. 17. Sales of goods seized as contraband shall be made at public sale to the highest and best bidder for cash,

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by said commissioner or his agent, either at the office of the Department of Revenue at the State Capitol or at the court-house of the county where the seizure was made. In case of goods of the appraised value of $25.00 or less, the time and place of sale shall be advertised by posting a notice thereof at the court-house in the county where the goods are seized, for at least ten days prior to the date of the sale; and in case of goods of more than $25.00 appraised value, the time and place of sale shall be advertised by posting like notice at least twenty days before the date of the sale at the court-house in the county where the seizure was made and, in the discretion of the commissioner, by advertisement in some newspaper of general circulation in said county. Sales so made shall pass to the purchaser full and complete title to the goods; but nothing herein shall relieve the purchaser from complying with the provisions of this Act in the event he offers said goods for resale in this State. The posting of the advertisement of such sales may be made on or at any time after the day of the seizure and entry of the fact of such posting entered by the said commissioner or his agent, upon the duplicate of the receipt in the Department of Revenue showing the seizure, or a certified copy thereof, shall be competent evidence of the fact. Place of sale; advertising. Title of purchaser. Sec. 18. Jurisdiction is hereby conferred upon the said commissioner, or, if the appraised value of the goods does not exceed $25.00, upon his agent making the seizure, to waive the forfeiture of the contraband goods or any part thereof in the event he shall find that the violation of the law, for which the goods became contraband, was unintentional or without intention to defraud the State of its revenue; provided that the offender shall first affix to all of the contraband goods twice the amount and value of the stamps necessary to represent the tax, and shall cancel the same. The said commissioner may make a compromise with any claimant, before or after the claim is filed in court, when the appraised value of the goods does not exceed one hundred dollars. A record of all of such compromises and

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waivers of forfeiture shall be kept by the Department of Revenue, and shall be open to public inspection. Waiver of forfeiture. Compromise with claimant. Sec. 19. When the Commissioner of Revenue or his agent shall file any claim made by any claimant under any seizure in any court of this State, he shall notify the solicitor of the city court if the claim is filed in a city court, or the solicitor-general of the circuit in other cases; and such city court solicitor or solicitor-general, as the case may be, shall represent the interests of the State in such case, and shall be entitled, as a fee therefor, to be assessed as a part of the costs, one half of the appraised value of the goods, but not exceeding $10.00 in each case. It shall be the duty of all sheriffs, constables, and other police officers of this State to aid in the enforcement of this Act and to prosecute and arrest offenders against it. In any prosecution under this Act instituted by any sheriff, constable, or other police officer or by any private individual, as informer, one fourth of any fine imposed shall be paid to such sheriff, constable, police officer, or other informer, unless one fourth of the fine exceeds $10.00, when he shall be paid $10.00. Notice to solicitor; fee. Duty of sheriffs, etc. Informer's share of fine. Sec. 20. The net proceeds of all sums derived under the operations of this Act, or so much thereof as shall be necessary, are hereby appropriated to the payment of pensions due or hereafter to be due to Confederate soldiers and their widows under such present or future laws as may grant such pensions; the same to be drawn out on warrants of the Governor on requisition of the Pension Commissioner, as provided by law. Any surplus not necessary for that purpose shall be held in the treasury and paid out as a part of the State's general funds. Proceeds from tax, etc., to go to Confederate pensions. Sec. 21. The tax imposed herein shall supersede all other occupation taxes levied for the use of the State of Georgia for the sale at retail of cigars, and/or cigarettes. Tax supersedes other occupation taxes. Sec. 22. Be it further enacted, that in the event any section of this Act shall be declared unconstitutional by the courts, the remaining sections of this Act shall not be affected thereby. Invalidity of part of Act not invalidate remainder.

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Sec. 23. This Act shall go into effect on April 1st, 1931. Effective April 1, 1931. Sec. 24. All laws and parts of laws in conflict herewith and all prior acts taxing dealers in cigars and cigarettes are repealed; provided that nothing herein shall relieve any person, firm, or corporation from any penalty or tax liability or forfeiture incurred under former laws. Approved March 28, 1931. INCOME TAX ACT OF 1931. NO. 13. An Act to provide for levying, assessing, and collecting a tax on net incomes; to provide how returns shall be made, how the tax shall be paid; to fix penalties for the violation hereof; to raise revenue for the State; to provide for refunds; and for other purposes. Be it enacted by the General Assembly of Georgia, and it is hereby enacted by authority of the same, as follows: Section 1. Short Title . This Act may be cited as the income tax-act of 1931. How cited. Sec. 2. Definitions . (a) The word commissioner means the State Tax-Commissioner of Georgia. Definitions: (b) The word taxpayer includes any individual, corporation, or fiduciary subject to the tax imposed by this Act. Taxpayer. (c) The word individual means a natural person. Individual. (d) The word corporation includes associations, jointstock companies, and insurance companies. Corporation. (e) The word fiduciary means a guardian, trustee, executor, administrator, receiver, conservator, or any person, whether individual or corporate, acting in any fiduciary capacity for any person, trust, or estate. Fiduciary.

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(f) The word person includes individuals, fiduciaries, partnerships, and corporations. Person. (g) The word domestic when applied to any corporation or association, including partnership, means created or organized or domesticated in the State of Georgia. Domestic, foreign. (h) The word foreign when applied to any corporation or association, including partnership, means created or organized outside the State of Georgia. (i) The word resident means natural persons and includes, for the purpose of determining liability of the tax imposed by this Act upon or with reference to the income of any taxable year, any person domiciled in the State of Georgia and any other person who maintains a place of abode within the State and spends in the aggregate more than six months of the taxable year within the State. Resident, non-resident. (j) The word non-resident means any natural person whose domicile is without the State of Georgia, or who maintains a place of abode without the State and spends in the aggregate more than six months of the taxable year without the State. (k) The words taxable year mean the calendar year, or the fiscal year ending during such calendar, upon the basis of which the net income is computed under this Act. Taxable year. (l) The words fiscal year mean an accounting period of twelve months ending on the last day of any month other than December. Fiscal year. (m) The word paid, for the purpose of the deductions under this Act, means paid or accrued or paid or incurred, and the words paid or accrued, paid or incurred, and incurred shall be construed according to the method of accounting upon the basis of which the net income is computed under this Act. The word received, for the purpose of the computation of the net income under this Act, means received or accrued, and the words received or accrued shall be construed according to the

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method of accounting upon the basis of which the net income is computed under this Act. Meaning of paid, accrued, received. Sec. 3. Individuals . A tax is hereby imposed upon every resident of the State, which tax shall be levied, collected, and paid annually, with respect to the entire net income of the taxpayer as hereinafter defined, and upon every non-resident with respect to his entire net income not hereinafter exempted, received by such taxpayer from property owned or from business carried on in this State, computed at the following rates, after deducting the exemptions provided in this Act. Persons and income taxable. On the first $5,000 or any part thereof.....1%. On the second 5,000 or any part thereof.....2%. On the third 5,000 or any part thereof.....3%. On the fourth 5,000 or any part thereof.....4%. On all net income in excess of $20,000.....5%. Scale of rates. Sec. 4. Corporations . Every domestic corporation, and every foreign corporation, shall pay annually an income tax equivalent to 4% of the net income from property owned or from business done in Georgia, as is defined in section 15 of this Act. Corporation rate. Sec. 5. Exemption from Tax on Corporations . The following organizations shall be exempt from taxation under this Act: Exemptions of corporations and other organizations. (a) Fraternal beneficiary societies, orders, or associations (1) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system, and (2) providing for the payment of life, sick, accident, or other benefits to the members of such society, order, or association or their dependents. Fraternal orders, etc. (b) Building and loan associations and co-operative banks without capital stock, organized and operated for mutual purposes and without profit. Building and loan associations. (c) Cemetery corporations and corporations organized for religious, charitable, scientific, or educational purposes,

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or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private stockholder or individual. Cemetery, religious, charitable, scientific, educational corporations, etc. (d) Business leagues, chambers of commerce, or boards of trade not organized for profit, and no part of the net earnings of which inures to the benefit of any private stockholder or individual. Business leagues, chambers of commerce, etc. (e) Civic leagues or organizations not organized for profit, but operated exclusively for the promotion of social welfare. Civic leagues, etc. (f) Clubs organized and operated exclusively for pleasure, recreation, and other non-profitable purposes, no part of the net earnings of which inures to the benefit of any private stockholder or member. Clubs. (g) Farmers or other mutual hail, cyclone, or fire-insurance companies, mutual ditch or irrigation companies, mutual or co-operative telephone companies, or like organizations of a purely local character, the income of which consists solely of assessments, dues, and fees collected from members for the sole purpose of meeting expenses. Mutual local organizations. (h) Farmers, fruit-growers, or like organizations organized and operated as sales agents for the purpose of marketing the products of members and turning back to them the proceeds of sales, less the necessary selling expenses, on the basis of the quantity of produce furnished by them. Marketing organizations of farmers, etc. (i) Banks and trust companies doing a general banking business. Banks, trust companies. (j) Insurance companies which pay to the State a tax upon premium income. Insurance companies. (k) 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

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pay losses and expenses and as reinsurance reserves, shall not be subject to this tax. Sec. 6. Fiduciaries. The tax imposed by this Act shall be imposed upon resident fiduciaries and upon non-resident fiduciaries having in charge funds or property for the benefit of a resident of this State, and at the rates provided for individuals, which tax shall be levied, collected, and paid annually with respect to: Fiduciaries. (a) That part of the net income of estates or trusts which has not become distributable during the taxable year. (b) The net income received during the taxable year by deceased individuals who, at the time of death, were residents and who have died during the taxable year or subsequent thereto without having made a return. (c) The entire net income of resident insolvent or incompetent individuals, whether or not any portion thereof is held for the future use of the beneficiaries, where the fiduciary has complete charge of such net income. The net income of the estate or trust shall be computed in the same manner and on the same basis as in the case of an individual. If the taxable year of a beneficiary is different from that of the estate or trust, the amount which he is required to include in computing his net income shall be based upon the income of the estate or trust for any taxable year for the estate or trust ending within his taxable year. The tax imposed upon a fiduciary in this Act shall be a charge against the estate or trust. Sec. 7. Partnership. The net income of a partnership shall be computed in the same manner and on the same basis as in the case of an individual, except that the so-called charitable contribution deduction provided in this Act shall not be allowed. Individuals carrying on business

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in partnership shall be liable for income tax only in their individual capacity, and each partner shall include in his individual return his distributive share, whether distributed or not, of the net income of the partnership for the taxable year. If the taxable year of the partners is different from that of the partnership, the amount so included shall be based upon the income of the partnership ending within his taxable year. Partnerships. Sec. 8. Personal Exemptions. There shall be deducted from the net income of resident individuals the following exemptions: Personal exemptions. (a) In the case of a single individual, a personal exemption of one thousand, five hundred ($1,500.00) dollars. (b) In the case of a married individual living with husband or wife, thirty-five hundred ($3,500.00) dollars. (c) In the case of a widow or widower having minor child or children, natural or adopted, thirty-five hundred ($3,500.00). (d) Four hundred dollars for each individual (other than husband or wife) dependent upon and receiving his chief support from the taxpayer, if such dependent individual is under 21 years of age, or is incapable of self-support because mentally or physically defective. (e) Non-resident individuals, whether married or single, shall be entitled to a personal exemption of one thousand dollars, but no credit for dependents shall be allowed. (f) The status of the taxpayer on the last day of the taxable year shall determine the right to the exemptions allowed by this section; provided, that a taxpayer shall be entitled to such exemption for husband or wife or dependents who have died duing the taxable year. Exemptions determined by status on last day of year. (g) In the case of an individual who dies during the taxable year, the personal exemption and the credit for dependents shall be determined by his status at the time of his death, and in such case full credits shall be allowed to

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the surviving spouse, if any, according to his or her status at the close of the taxable year. Decreased persons. Sec. 9. Net Income Defined . The words net income mean the gross income of a taxpayer, less the deductions allowed by this Act. Net income defined. Sec. 10. Gross Income Defined . (a) The words gross income mean the income of a taxpayer derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, business, commerce or sales, or dealing in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transactions of any business carried on for gain or profit, or gains or profits, and income derived from any source whatever and in whatever form paid; provided, property sold upon what is known as the installment plan when the initial payment is forty per centum or less, the income may be included for taxation in that portion of any installment payment representing gain or profit in the year in which payment is received. Gross income defined. (b) The words gross income do not include the following items which shall be exempt from taxation under this Act: Exempt items. (1) The proceeds of life-insurance policies and contracts paid upon the death of the insured. Insurance. (2) The amount received by the insured as a return of premium or premiums paid by him under life-insurance endowment or annuity contracts, either during the term or at maturity or upon surrender of the contract. (3) Any amounts received through accident or health insurance or under workmen's compensation acts, as compensation for personal injuries or sickness, plus the amount of any damages received, whether by suit or agreement, on account of such injuries or sickness. Accident or health Insurance. Workmen's compensation.

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(4) The value of property acquired by gift, bequest, devise, or descent (but the income from such property shall be included in gross income). (5) Interest upon the obligations of the United States Government, or of the State of Georgia, or of a political subdivision thereof. Interest on bond of State and United States. (6) Salaries, wages, or other compensation received from the United States by officials or employees thereof, including persons in the military or naval forces of the United States. Salaries of United States officials, employees, etc. (7) Salaries received from the State of Georgia by the Governor of the State and the several Judges of the Supreme Court, the Court of Appeals, and the Superior Court, for any term existing as at August 22, 1929. Salaries of Governor and Judges. (8) Amounts received as pensions from the Government of the United States or any State of the United States. Pensions. (9) Dividends received from stock of National banks and State banks. Dividends from banks. (10) Royalties received from United States patents. Patent royalties. Sec. 11. Deductions from Gross Income . In computing net income there shall be allowed as deductions: Deductions from gross income: (a) Expenses . All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered; travelling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business; and rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he had no equity. Expenses. (b) Interest . All interest paid or accrued within the taxable year on indebtedness, except on indebtedness $$Word$$

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curred or continued to purchase or carry obligations or securities the interest upon which is wholly exempt from taxation under this Act. Interest. (c) Taxes . Taxes paid or accrued within the taxable year, except State and Federal income taxes, estate and inheritance taxes, cigar and cigarette taxes, gasoline taxes, and taxes assessed for local benefits of a kind tending to increase the value of the property assessed. Taxes. (d) Losses . Losses sustained during the taxable year and not compensated for by insurance or otherwise. Losses. (e) Bad Debts . Debts ascertained to be worthless and actually charged off within the taxable year; provided the amount had previously been included in gross income in a return of income filed with the State; provided further, that no deduction with respect to loans to relatives and friends shall be allowed as a bad debt or otherwise. Bad debts. (f) Depreciation and Depletion . A reasonable allowance for the depreciation and obsolescence of property used in the trade or business; and in the case of mines, oil and gas wells, other natural deposits and timber, a reasonable allowance for depletion: Provided, that in computing the deductions allowed under this paragraph, the basis shall be cost plus any additions and improvements, including, in the case of mines, oil and gas wells and other natural deposits, the cost of development not otherwise deducted. In the case of leases, the deductions allowed may be equitably apportioned between the lessor and the lessee. Depreciation, depletion. (g) Contributions . Contributions or gifts made by individuals within the income year to corporations or associations operated exclusively for religious, charitable, scientific, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private stockholder or individual, to an amount not in excess of fifteen per centum of the taxpayer's net income as computed without the benefit of this section. Contributions.

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Sec. 12. Items not Deductible . In computing the net income no deductions shall in any case be allowed in respect of: Not deductible. (a) Personal, living, or family expeses. (b) Any amount paid out for new buildings or for permanent improvements or betterments, made to increase the value of any property or estate. (c) Any amount expended in restoring property for which an allowance is or has been made. (d) Premiums paid on any life-insurance policy. (e) Shrinkage in value of property of any kind. (f) Gifts or contributions to individuals. Sec. 13. Credits against Taxes . Resident individuals having an established business in another State, or investment in property in another State, may deduct from the tax due upon the entire net income of such resident individual the tax paid upon the net income of such business or investment in another State, if such business or investment is in a State that levies a tax upon net income, but in no case shall the credit permitted under this Section exceed the tax which would be payable to this State upon a like amount of taxable income. Credits against taxes. As used herein taxable income means the amount upon which the tax is computed after deducting the personal exemption and credit for dependents. The deduction authorized in this section shall in no way relate to income or tax paid thereon received by resident individuals from personal services or income from mortgages, stocks, bonds, securities, and deposits. Taxable income defined. Sec. 14. Non-Residents . (a) The tax imposed by this Act shall apply to the entire net income received from all property owned or from business carried on in this State by natural persons not residents of the State; provided, that income from a mercantile or manufacturing business,

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rentals, royalties, or operation of any farm, mine, or quarry, or from the sale of real or personal property for the purposes of taxation shall follow the situs of the property or business from which derived; and all other income, including that derived from personal services, professions, and vocations, and from land contracts, mortgages, stocks, bonds, and securities, shall follow the residence of the non-resident recipient. Non-residents engaged in business within and without the State shall be taxed only upon such income as is derived from business transacted and property located within the State, which may be determined by a separate accounting of such income, where such accounting would reflect correctly the income fairly attributable to this State, and when made in the form and manner prescribed by the commissioner, but otherwise shall be determined in the manner specified in section 15 of this Act with respect to the allocation of income of corporations engaged in business within and without the State. Non-residents. (b) The provisions of law applicable to the assessment, levy, and collection of income taxes from resident individuals, as to gross income, deductions allowed, items not deductible, and all other provisions not inconsistent with the provisions of this section, shall govern the levy and collection of income taxes from non-resident individuals. Sec. 15. Corporations . The tax imposed by this Act shall apply to the entire net income, as herein defined, received by every domestic corporation, and every foreign corporation owning property or doing business in this State. Corporations. Allocation and Apportionment of Income . (a) Interest, and rents not received in connection with the transaction of business, and gains from the sale of property not held, owned, or used in connection with business (less related expenses, if any), shall be allocated to Georgia if received from sources within the State of Georgia; and if received from sources outside the State of Georgia, such income shall be allocated outside the State, and the balance hereinafter

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referred to as business income shall be allocated to Georgia and shall be taxable as hereinunder set forth. Allocation and apportionment of income. (b) If the trade or business of the corporation is carried on entirely within the State, the tax shall be imposed on the entire business income, but if such trade or business is carried on partly within and partly without the State, the tax shall be imposed only on the portion of the business income reasonably attributable to the trade or business within the State, to be determined as follows: (1) Interest, and rents (less related expenses) received in connection with business in the State, shall be allocated to the State; and where received in connection with business outside of the State, shall be allocated outside of the State. (2) Gains from the sale of capital assets or property held, owned, or used in connection with the trade or business of a corporation but not for sale in the regular course of business shall be allocated to the State, if the property sold is real or tangible personal property situated in the State, or intangible property connected with the business in the State; otherwise such gains shall be allocated outside of the State. (3) Net income of the above classes having been separately allocated and deducted as above provided, the remainder of the net business income of a corporation shall be allocated and apportioned as follows: (a) Where income is derived principally from the holding or sale of intangible property, the portion thereof attributable to this State shall be taken to be such percentage as the gross receipts in this State for the taxable year bear to the total gross receipts. (b) Where income is derived from business other than the manufacture and sale of tangible personal property, or from the holding or sale of intangible property, or the conduct of a public utility, such income shall be specifically

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allocated or equitably apportioned within and without the State under rules and regulations of the commissioner. (c) Where income is derived from the manufacture or sale of tangible personal property, the portion thereof attributable to business within the State shall be taken to be such percentage of the total of such income as the tangible property and business within the State bear to the total tangible property and total business, the percentage of tangible property and of business being separately determined and the two percentages averaged. For the purpose of the foregoing computation, the value of the tangible property shall be taken to be the value of the tangible property with no deduction on account of encumbrances thereon held and owned by the corporation in connection with such business at the close of the taxable year for which the income is returned, excluding any property the income of which is not taxable or separately allocated under the foregoing provisions. The term tangible property, as used herein, means real property and corporeal personal property, not including money, bank deposits, shares of stock, bonds, notes, credits, evidences of debt, chose in action, or evidence of interests in property. The business of the corporation shall be measured under rules and regulations of the commissioner. For the purpose of this section, the word sale shall include exchange, and the word manufacture shall include the extraction and recovery of natural resources and all processes of fabricating and curing. Where one corporation owns stock in another corporation, the dividends on such stock received by the corporation owning the same shall not be taxable to such corporation, but shall be taxable to the stockholders of the corporation owning the stock when distributed in its dividends. Tangible property defined. Exchange. Manufacture defined. Sec. 16. Returns Based upon Books of Account . If any corporation or non-resident shall employ in its books of account a detailed allocation of receipts and expenditures which reflects more clearly than the process or formulas

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prescribed by this Act the income attributable to the trade or business, within the State, application for permission to base the return upon the taxpayer's books of account shall be considered by the commissioner. Application must be made at least sixty days prior to the last day on which such taxpayer's return is to be filed, and must be accompanied by a full and complete explanation of the method employed. Permission to base returns on account books. Sec. 17. Allocation in Special Cases . If any corporation or non-resident shall show, by any other method of allocation than the processes or formulas prescribed by this Act, that such other method reflects more clearly the income attributable to the trade or business within the State, application for permission to base the return upon such other method shall be considered by the commissioner. The application must be accompanied by a statement setting forth in detail, with full explanations, the method the taxpayer believes will more nearly reflect its income from business within the State. If the commissioner concludes that the method of allocation and apportionment submitted by the taxpayer is in fact inapplicable and inequitable, he shall reject the application and so notify the taxpayer, but failure to receive such notice shall not operate to relieve the taxpayer from liability for filing the return on its due date and under the allocation and apportionment method as prescribed by this Act. Allocation in special cases. Sec. 18. Railroad and Public-Service Corporations . When the business of any corporation engaged in the operation of a steam or electric railroad, express service, telephone or telegraph business, or other form of public service is partly within and partly without the State, the net income of such corporation for the purpose of this Act shall be that amount ascertained by apportioning to the State the sum of the net income of the corporation, including dividend income that can legally be taxed by the State (exclusive of income from tax-exempt securities, and without any deduction for Federal and State income taxes) as shown by

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its records kept in accordance with the standard classification of accounts prescribed by the Interstate-Commerce Commission when such standard classification of accounts includes in net income rents from all sources; and when such standard classification does not include all rents, then such rents shall be included in net income, in the proportion that the total gross operating revenues from business done wholly within the State, plus the equal mileage proportion within the State of all gross operating revenue from interstate business of the company, wherever done, bears to the total gross operating revenues from all business done by the company; provided, that if any such corporation keep its records of operating revenues and operating expenses on a State basis in accordance with the standard classification of accounts prescribed by the Interstate-Commerce Commission, and in such manner as to include in net income for the State the effect of all intrastate and/or interstate business applicable to the State, then such State records may, under the supervision of the commissioner, be used by the taxpayer in reporting the net taxable income within the State. Railroad and public-service corporations. All other corporations engaged in the business of operating a steam or electric railroad, express service, telephone or telegraph business, or other form of public service, whether or not such company is required to make reports to the Interstate-Commerce Commission, shall keep records according to the standard classifications of accounting of the Interstate-Commerce Commission, and the net income of such corporation, including dividend income that can legally be taxed by the State (exclusive of tax-exempt securities, and without any deduction for Federal and State income taxes), shall be determined in accordance with such records; provided, that if any such corporation keep its records of operating revenues and operating expenses on a State basis in accordance with the standard classification of accounts prescribed by the Interstate-Commerce Commission, and in such manner as to include in net income for the State the effect of all intrastate and/or interstate business

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applicable to the State, then such State records may, with the consent of the commissioner, be used by the tax-payer in reporting the net taxable income within the State. Sec. 19. Foreign Partnerships . Foreign partnerships, that is, a partnership where one or more of the individual members are non-residents of this State, shall not be subject to tax under this Act, but the individual non-resident members of such partnership shall be taxable on their share of the net profits of such partnership from property owned or business carried on in this State. The net income of a foreign partnership shall be computed in the same manner and on the same basis as a non-resident individual, except that the so-called charitable contribution deduction provided in this Act shall not be allowed. Partnership with non-resident member. Sec. 20. Accounting Periods and Basis of Net Income . (a) The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income, the computation shall be made in accordance with such method as in the opinion of the commissioner does clearly reflect the income. If the taxpayer's annual accounting period is other than a fiscal year, or if the taxpayer has no annual accounting period or does not keep books, the net income shall be computed on the basis of the calendar year. Taxpayers whose accounting period of twelve months ends as of the last day of some month other than December, and the books of such taxpayer are kept accordingly, may, with the approval of the commissioner and subject to such rules and regulations as he may establish, return their net income under this Act on the basis of such fiscal year in lieu of that of the calendar year. Basis of net income. Accounting periods. (b) A taxpayer may, with the approval of the commissioner, and under such regulations as he may prescribe,

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change the taxable year from fiscal year to calendar year or otherwise, in which case the net income shall be computed upon the basis of such new taxable year: Provided, that such approval must be obtained from the commissioner at least thirty days prior to the close of the proposed taxable year. (c) The amount of all items of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under methods of accounting permitted by this section, any such amounts are to be properly accounted for as of a different period. (d) The deductions and credits provided for in the Act shall be taken for the taxable year in which paid or accrued or paid or incurred, dependent upon the method of accounting upon the basis of which the net income is computed, unless in order to clearly reflect the income the deductions or credits should be taken as of a different period. (e) If it is necessary to compute the tax for a period beginning in one calendar year (hereinafter in this section called first calendar year) and ending in the following calendar year (hereinafter in this section called second calendar year), and the law applicable to the second calendar year is different from the law applicable to the first calendar year, then the tax under this Act for the period ending during the second calendar year shall be the sum of: (1) the same proportion of a tax for the entire period, determined under the law applicable to the first calendar year and at the rates for such year, which the portion of such period falling within the first calendar year is of the entire period; and (2) the same proportion of a tax for the entire period, determined under the law applicable to the second calendar year and at the rates for such year, which the portion of such period falling within the second calendar year is of the entire period. (f) Whenever in the opinion of the commissioner it is necessary in order clearly to determine the income of any taxpayer, inventories shall be taken by such taxpayer upon

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such basis as the commissioner may prescribe, conforming as nearly as may be to the best accounting practice in the trade or business and most clearly reflecting the income. Inventories. Sec. 21. Basis for Determining Gain and Loss . The basis for ascertaining the gain derived or loss sustained from the sale or other disposition of property, real, personal, or mixed, shall be, in the case of property acquired before August 22, 1929, the fair market value of such property as of that date; and in the case of property acquired after August 22, 1929, the basis shall be the cost of such property at the time of such acquisition, except Basis for ascertaining gain or loss. (a) In the case of property which should be included in the inventory, the basis shall be the last inventory value thereof. (b) In the case of property acquired by gift after August 22, 1929, the basis shall be the same as that which it would have in the hands of the donor or last preceding owner by whom it was not acquired by gift. (c) In the case of property acquired by bequest, devise, or inheritance, after August 22, 1929, the basis shall be the fair market value of such property at the time of such acquisition. In computing the amount of gain or loss from the sale or other disposition of property, proper adjustment shall be made for any expenditure, receipt, loss, or other item, properly chargeable to capital account since the basis date. The cost or other basis of the property shall also be diminished by the amount of the deductions for exhaustion, wear and tear, obsolescence, amortization, and depletion which have since the acquisition of the property been allowable in respect of such property, whether or not such deductions were claimed by the taxpayer or formally allowed. Sec. 22. Exchange of Property . (a) No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale, nor stocks,

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bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest) is exchanged solely for property of a like kind to be held either for productive use in trade or business or for investment. Exchange of property. (b) When property other than property specified in sub-section 1 of this section is exchanged for other property, the property received in exchange shall, for the purpose of determining gain or loss, be treated as the equivalent of cash to the amount of its fair market value. (c) In the case of the organization of a corporation, the stock or securities received shall be considered to take the place of property transferred therefor, and no gain or loss shall be deemed to arise therefrom. (d) The distribution to the taxpayer of the assets of a corporation shall be treated as a sale of the stock or securities of the corporation owned by him, and the gain or loss shall be computed accordingly. (e) 1. Stock for stock of same corporation. No gain or loss shall be recognized if common stock in a corporation is exchanged solely for common stock in the same corporation, or if preferred stock in a corporation is exchanged solely for preferred stock in the same corporation. 2. Stock for stock on reorganization. No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization. 3. SameGain of corporation. No gain or loss shall be recognized if a corporation a party to a reorganization exchanges property, in pursuance of the plan of reorganization, solely for stock or securities in another corporation a party to the reorganization.

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4. If an exchange would be within the provisions of subsections (e) 1, 2 or 3, of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property. 5. If a distribution made in pursuance of a plan of reorganization is within the provision of paragraph 4 of this subsection, but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of the gain recognized under paragraph 4 as is not in excess of his ratable share of the undistributed earnings and profits of the corporation, accumulated after August 22, 1929. The remainder, if any, of the gain recognized under paragraph 4 shall be taxed as a gain from the exchange of property. 6. SameGain of corporation. If an exchange would be within the provisions of subsection 3 of this section if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain, but also of other property or money, then (1) if the corporation receiving such other property or money distributes it in pursuance of the plan of reorganization, no gain to the corporation shall be recognized from the exchange; but (2) if the corporation receiving such other property or money does not distribute it in pursuance of the plan of reorganization, the gain, if any, to the corporation, shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property so received, which is not so distributed. (f) The term reorganization means (A) a merger or consolidation (including the acquisition by one corporation of at least a majority of the voting stock and at least a

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majority of the total number of shares of all other classes of stock of another corporation, or substantially all the properties of another corporation): or (B) a transfer by a corporation of all or a part of its assets to another corporation, if immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred; or (C) a recapitalization; or (D) a mere change in identity, form, or place of organization, however effected. Meaning of reorganization. 2. The term a party to a reorganization includes a corporation resulting from a reorganization, and includes both corporations in the case of an acquisition by one corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other classes of stock of another corporation. Upon the exchange of property where the character of the exchange is not mentioned elsewhere in this section, the basis for ascertaining gain or loss shall be determined under rules and regulations of the commissioner. Sec. 23. Years Taxable . The tax imposed by this Act shall be levied, collected, and paid in the year 1932 and with respect to the net income received during the calendar year 1931 and annually thereafter. Years taxable. Sec. 24. Individual Returns . (a) The following individuals shall each make under oath a return stating specifically the items of his gross income and the deductions and credits allowed by this Act: Individual returns. (1) Every resident individual having a net income for the taxable year of $1,500 or over, if single, or if married and not living with husband or wife. (2) Every resident individual having a net income for the taxable year of $3,500 or over, if married and living with husband or wife. (3) Every non-resident individual having a net income within this State for the taxable year of $1,000 or over, whether married or single. (4) Every resident individual having a gross income for the taxable year of $5,000 or

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over, regardless of the amount of his net income; and (5) Every non-resident individual having a gross income within this State for the taxable year of $5,000 or over, regardless of the amount of his net income. Amount of income taxable. (b) Husband and Wife . If a husband and wife living together have an aggregate net income for the taxable year of $3,500 or over, or an aggregate gross income for such year of $5,000 or over, (1) Each shall make such a return, or (2) The income of each shall be included in a single joint return, in which case the tax shall be computed on the aggregate income. Husband and wife. (c) Persons under Disability . If the taxpayer is unable to make his own return, the return shall be made by a duly authorized agent or by the guardian or other person charged with the care of the person or property of such taxpayer. Return by agent, etc. (d) The return of an individual who, while living, received income in excess of the exemption during the taxable year, and who had died before making the return, shall be made in his name and behalf by the administrator or executor of the estate. Deceased person. Sec. 25. Corporation Returns . Every corporation subject to taxation under this Act shall make a return, stating specifically the items of its gross income and the deductions and credits allowed by this Act. The income of two or more corporations shall not be included in a single return. The return shall be sworn to by the president, vice-president, or other principal officer and by the treasurer or assistant treasurer. In cases where receivers, trustees in bankruptcy, or assignees are operating the property or business of corporations, such receivers, trustees, or assignees shall make returns for such corporations in the same manner and form as corporations are required to make returns. Any tax due on the basis of such returns made by receivers, trustees, or assignees shall be collected in the same manner as if collected from the corporations of whose business or property they have custody and control. Corporation returns.

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Sec. 26. Fiduciary Returns . (a) Every fiduciary subject to taxation under the provisions of this Act shall make a return under oath for the individual, estate, or trust for whom or for which he acts, if the net income thereof amounts to one thousand dollars or over. Fiduciary returns. (b) Fiduciaries required to make returns under this Act shall be subject to all the provisions of this Act which apply to individuals. Sec. 27. Partnership Returns . Every partnership, including foreign partnerships, the individual members of which are subject to taxation under this Act, shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowed by this Act, and shall include in the return the names and addresses of the individuals who would be entitled to share in the net income if distributed and the amount of the distributive share of each individual. The return shall be sworn to by any one of the partners. Partnership returns. Sec. 28. Information at the Source. Payments of $1,500 or More . Every individual, partnership, corporation, joint-stock company, or association or insurance company, being a resident or having a place of business in this State, including lessees or mortgagees of real or personal property, fiduciaries, employers, and all officers and employees of the State or of any political subdivision of the State, having the control, receipt, custody, disposal or payment of interest, rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and income amounting to fifteen hundred dollars or over, paid or payable during any year to any taxpayer, shall make complete returns thereof under oath to the commissioner, under such regulations and in such form and manner and to such extent as may be prescribed by the commissioner; and unless such income is so reported, the commissioner may disallow such payments as deductions or credits in computing the tax of the payer. Information in returns.

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Sec. 29. Information by Corporations. Dividend Payments . Every corporation subject to the tax imposed by this Act shall, when required by the commissioner, render a correct return, duly verified under oath, of its payments of dividends, stating the name and address of each shareholder, the number of shares owned by him, and the amount of dividends paid to him; provided such shareholder is a resident of this State. Information by corporations. Dividend payments. Sec. 30. Returns of Brokers . Every person doing business as a broker shall, when required by the commissioner, render a correct return duly verified under oath, under such rules and regulations as the commissioner may prescribe, showing the names of customers for whom such person has transacted any business, with such details as to the profits, losses, or other information which the commissioner may require, as to each of such customers, as will enable the commissioner to determine whether all income tax due on profits or gains of such customers has been paid; provided such customer is a resident of this State. Broker's return. Sec. 31. Shifting of Income . (a) Where the commissioner has reason to believe that any taxpayer so conducts the trade or business as either directly or indirectly to distort his true net income and the net income properly attributable to the State, whether by the arbitrary shifting of income, through price-fixing, charges for service, or otherwise, whereby the net income is arbitrarily assigned to one or another unit in a group of taxpayers carrying on business under a substantially common control, he may require such facts as he deems necessary for the proper computation of the entire net income and the net income properly attributable to the State, and in determining the same the commissioner shall have regard to the fair profit which would normally arise from the conduct of the trade or business. Distorting income; inquiry by Commissioner. (b) When any corporation liable to taxation under this Act conducts its business in such manner as either directly or indirectly to benefit the members or stockholders thereof,

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or any person interested in such business, by selling its products or the goods or commodities in which it deals at less than the fair price which might be obtained therefor, or where a corporation, a substantial portion of whose capital stock is owned either directly or indirectly by another corporation, acquires and disposes of the products of the corporation so owning a substantial portion of its stock in such a manner as to create a loss or improper net income for either of said corporations, or where a corporation, owning directly or indirectly a substantial portion of the stock of another corporation, acquires and disposes of the products of the corporation of which it so owns a substantial portion of the stock, in such a manner as to create a loss or improper net income for either of said corporations, the commissioner may determine the amount of taxable income of either or any of such corporations for the calendar or fiscal year, having due regard to the reasonable profits which, but for such arrangement or understanding, might or could have been obtained by the corporation or corporations liable to taxation under this Act, from dealing in such products, goods, or commodities. Corporation selling so as to create loss or improper net income. Sec. 32. Time and Place of Filing Returns . Returns shall be filed with the commissioner at his office in Atlanta, Georgia, on or before the fifteenth day of March in each year, except that in the case of taxpayers using a fiscal year the return shall be filed within 75 days after the close of such fiscal year. Time and place of return. In case of sickness, or other disability, or whenever in his judgment good cause exists, the commissioner may allow further time for filing returns. Extension of time. Sec. 33. Time and Place of Payment of Tax . (a) The total amount of tax imposed by this Act shall be paid to the State Tax-Commissioner in Atlanta, Georgia, on or before the fifteenth day of March following the close of the calendar year; or if the return should be made on the basis of a fiscal year, then on or before the fifteenth day of the third month following the close of the fiscal year. Time and place of paying tax.

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(b) Installment Payments . The taxpayer may elect to pay the tax in three equal installments, in which case the first installment shall be paid on the date prescribed for the payment of the tax by the taxpayer, the second installment shall be paid on the fifteenth day of the third month, the third installment on the fifteenth day of the sixth month, after such date. If any installment is not paid on or before the date fixed for its payment, the whole amount of the tax unpaid shall be paid upon notice and demand from the commissioner. Installment payments. (c) If the time for filing the return be extended, interest at the rate of six per cent per annum, from the time when the return was originally required to be filed to the time of payment shall be added and paid. Interest for extended time. (d) The tax may be paid with uncertified check, during such time and under such regulations as the commissioner shall prescribe; but if a check so received is not paid by the bank on which it is drawn, the taxpayer by whom such check is tendered shall remain liable for the payment of the tax and for all legal penalties, the same as if such check had not been tendered. Payment by check. (e) In the case where the tax is paid in installments, the instructions printed upon the return shall be sufficient notice of the date when the tax is due, and sufficient demand therefor, and the taxpayer's computation of the tax on the return shall be sufficient notice of the amount due. Notice of time installment is due. Sec. 34. Penalties . (a) Failure to File Return . In case of any failure to make and file a return required by this Act within the time prescribed by law, there shall be added to the tax a penalty equivalent to 25 per centum of the tax, but in no case shall the penalty so added be less than $5.00; or in the case of failure to file a return where no tax is due, there shall be collected a penalty of $5.00, except that when a return is filed after such time and it is shown that the failure to file it was due to reasonable cause and not due to wilful neglect, no such addition shall be made

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to the tax, and no such penalty shall be collected. The amount so added shall be collected as a part of the tax. Failure to file return; penalty. (b) False and Fraudulent Return . In case a false or fraudulent return is wilfully made, the commissioner shall add to the tax 50 per centum of its amount. The amount so added shall be collected as a part of the tax. False return; penalty. Sec. 35. Assessment and Collection of Deficiencies . (a) As soon as practicable after the return is filed, the commissioner shall examine it and shall determine the correct amount of tax. If the commissioner determines that there is a deficiency in respect of the tax imposed by this Act or any prior act, the commissioner is authorized to send notice of such deficiency to the taxpayer by registered mail. Within thirty days after such notice is mailed, the taxpayer may file a petition with the commissioner for a redetermination of the deficiency. No assessment of a deficiency in respect to the tax imposed by this Act or any prior Act, and no proceeding in court for its collection, shall be made, begun, or prosecuted until such notice has been mailed to the taxpayer, nor until the expiration of such thirty-day period nor, if a petition has been filed with the commissioner, until the decision of the commissioner shall have been made known to the taxpayer. Notwithstanding the provisions of section 40, the making of such assessment or the beginning of such proceeding during the time such prohibition is in force may be enjoined by a proceeding in the proper court. Deficiencies; assessment and collection. Notice to taxpayer. Petition for redetermination of deficienty. Injunction against assessment, etc. (b) If the taxpayer files a petition with the commissioner, the entire amount redetermined as the deficiency by the commissioner shall be assessed and shall be paid upon notice and demand from the commissioner. Redetermination of deficiency. (c) If the taxpayer does not file a petition with the commissioner within the thirty-day period prescribed in subsection (a) of this section, the deficiency, notice of which has been mailed to the taxpayer, shall be assessed and shall be paid upon notice and demand from the commissioner.

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(d) The commissioner shall have the right to redetermine the correct amount of the deficiency even if the amount so redetermined is greater than the amount of the deficiency, notice of which has been mailed to the taxpayer, and to determine whether any penalty, additional amount, or addition to the tax should be assessed. (e) If the taxpayer is notified that on account of a mathematical error appearing upon the face of the return an amount of tax in excess of that shown upon the return is due, and that assessment of the tax has been or will be made on the basis of what would have been the greater amount of tax but for the mathematical error, such notice shall not be considered as a notice of a deficiency, and the taxpayer shall have no right to file a petition with the commissioner based on such notice, nor shall such assessment or collection be prohibited by the provisions of subsection (a) of this section. Any tax assessed under this subsection shall be paid upon notice and demand from the commissioner. Mathematical error in return; notice to taxpayer. (f) As used in this Act, the word deficiency meansthe amount by which the tax imposed by this Act or any prior Act exceeds the amount shown as the tax by the taxpayer upon his return, or if no amount is shown as the tax by the taxpayer upon his return, or if no return is made by the taxpayer, the amount determined by the commissioner to be the correct amount of the tax. Meaning of deficiency.' Sec. 36. Period of Limitation upon Assessment and Collection . (a) Except as provided in subsection (b) of this section, the amount of income taxes imposed by this Act shall be assessed within three years after the return was filed, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of such period. Period of limitation of assessment, etc. (b) In case of a false or fraudulent return with intent to evade tax or of a failure to file a return, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time.

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(c) Where the assessment of any income tax has been made within the period of limitation properly applicable thereto, such tax may be collected by distraint or by a proceeding in court within two years after the assessment of the tax. Sec. 37. Interest and Additions to the Tax in Case of Deficiencies. (a) Interest upon the amount determined as a deficiency shall be assessed at the same time as the deficiency, shall be paid upon notice and demand from the commissioner, and shall be collected as a part of the tax, at the rate of six per centum per annum from the date prescribed for the payment of the tax (or, if the tax is paid in installments, from the date prescribed for the payment of the first installment) to the date the deficiency is assessed. Interest in case of deficiency. (b) If any part of any deficiency is due to negligence or intentional disregard of rules and regulations, but without intent to defraud, five per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency. (c) If any part of any deficiency is due to fraud with intent to evade tax, then fifty per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency. Sec. 38. Additions to the Tax in Case of Non-Payment. (a) Where the amount determined by the taxpayer as the tax imposed by this Act, or any installment thereof, or any part of such amount or installment, is not paid on or before the date prescribed for its payment, there shall be collected, as a part of the tax, interest upon such unpaid amount at the rate of one per centum a month from the date prescribed for its payment until it is paid. Addition in case of delinquency. (b) Where a deficiency, or any interest or additional amounts assessed in connection therewith, or any addition to the tax in case of delinquency, is not paid in full within

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ten days from the date of notice and demand from the commissioner, there shall be collected, as part of the tax, interest upon the unpaid amount at the rate of one per centum a month from such date until it is paid. Sec. 39. Fi. Fa. for Collection of Tax . If any tax imposed by this Act or any prior act is not paid within ten days after notice and demand from the commissioner, the commissioner shall issue a fi. fa. under his official seal, directed to the sheriff, or his lawful deputies, of any county of the State, demanding said officer to levy upon and sell the real or personal property of such taxpayer, found within his county, in sufficient amount to satisfy the said execution so issued, together with penalties, interest, and all costs of executing and collecting the said fi. fa., and to return such fi. fa. to the commissioner, together with all such sums collected under and by virtue thereof, by a time to be therein specified, not more than sixty days from the time of the fi. fa. The sheriff of any such county shall, within ten days after the receipt of any such fi. fa. from the commissioner, file the same, together with his entry of levy, with the clerk of the superior court of the county of the residence of taxpayer, and it shall thereupon be the duty of the clerk of the superior court to enter the said fi. fa. on the general execution docket of the superior court of said county in the same manner and form as prescribed by the general laws of the State of Georgia relating to fi. fas. issued by a superior court of this State, and said fi. fa. when so docketed shall become a lien on the title to and interest in all real and personal and mixed property of the said taxpayer against whom the said fi. fa. was issued, in the same manner as if the said judgment had been duly issued from the superior court of the taxpayer's residence and duly recorded on the general execution docket. The sheriff shall thereupon proceed upon the same in all respects, with like effects and under the same rules as prescribed by the general laws relating and with respect to executions issued by any superior court of this State or a court of record, and shall be entitled to the same fees for his services in executing and collecting the

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said fi. fa. as now allowed by law for like services to be collected under any superior-court fi. fa. In the event that any taxpayer may desire to contest the said fi. fa., he may do so by filing an affidavit of illegality with the levying officer at the time of the levy, arresting the same as now prescribed by the general laws relating to the filing of affidavits of illegality, and when said affidavit of illegality is so filed it shall be the duty of the levying officer to return the said fi. fa., together with the affidavit of illegality and bond when given in case of personal property, to the clerk of the superior court of the county of the taxpayer or defendent in fi. fa., and the superior court of the said county shall then and there, at the first or next term, cause the said issue so made to be tried by a jury in the superior court of residence of the taxpayer, under the same rules of law and evidence as prevail in this State. It shall be the duty of the solicitor-general of the respective circuits as now exist, or may hereafter exist in this State, to represent the State of Georgia when any such cases or contests made by affidavits of illegality are filed in any county of such solicitor's circuit, and shall be the duty of the tax commissioner to so notify said solicitor of such pending cause, giving him the name of the case and the court in which the same is pending. That any parts of the said Act that may be in conflict with these provisions are expressly superseded by this section. Fi. fa. for tax. Levy of fi. fa. Docketing fi. fa. Lien of fi. fa. Affidavit of illegality. Solicitor-general to represent State. Sec. 40. Suit . No suit for the purpose of restraining the assessment or collection of any tax under this Act shall be maintained in any court. No suit to restrain collection. See Sec. 35. Sec. 41. Claim for Refund . A taxpayer may file a claim with the commissioner for the refund of any tax assessed against him, at any time within three years from the time of payment of the tax, whether or not the tax has been paid under protest. The commissioner shall grant a hearing thereon; and if upon such hearing it shall be determined that there has been an overpayment of any tax imposed by this Act, the amount of such overpayment shall be refunded

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to the taxpayer, together with interest at six per centum per annum from the date of payment of such overpayment. Claim for refund in three years from payment. Interest on sum overpaid. Sec. 42. That the official and leal office of the commissioner in charge of this Act shall be in Fulton County, Georgia; and that the said Commissioner shall be represented only by the Attorney-general of the State of Georgia in such litigations or matters pertaining to the said Act. Office of Commissioner. Attorney-general to represent Commissioner. Sec. 43. Suit for Recovery. No suit or proceedings shall be maintained in any court for the recovery of any tax alleged to have been erroneously or illegally assessed or collected, or of any penalty or interest claimed to have been excessive or in any manner wrongfully collected, until a claim for refund has been duly filed with the commissioner; no such suit or proceeding shall be begun before the expiration of three months from the date of filing such claim, unless the commissioner renders a decision thereon within that time, nor after the expiration of five years from the date of the payment of such tax or penalty, unless such suit or proceeding is begun within two years after the disallowance of the part of such claim to which suit or proceeding relates. The commissioner shall, within ninety days after any such disallowance, notify the taxpayer by mail. Suit by taxpayer; limitation. Sec. 44. Tax a Debt. The tax imposed by this Act and all additions thereto shall become, from the time it is due and payable, a personal debt, from the taxpayer liable to pay the same, to the State. The provisions of section 39 for the issuance of an ex parte fi. fa. shall not be held or construed to prevent the bringing of a suit, at law or in equity, therefor; but whenever, in the opinion of the Governor, it shall be necessary or proper to bring an action at law for the recovery of any such tax or for discovery or accounting or other auxiliary relief in respect thereof, he shall have authority so to do. Tax a debt. Suit against taxpayer. Sec. 45. Examination of Records. The commissioner, for the purpose of ascertaining the correctness of any return under this Act or any prior Act, or for the purpose of

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making a return where none has been made, is hereby authorized, by any agent or employee of his office, to examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return. Examination of records. Sec. 46. Failure to Furnish Information. If any individual, corporation, or partnership, or fiduciary, or any officer or employee or member of the partnership required under this Act to pay any tax, make any return, or supply any information, or exhibit any books or records when requested to do so by the commissioner or any agent designated by the commissioner, whether with reference to their own returns or not, shall refuse to do so, the superior court for the county in which such person resides shall have jurisdiction by appropriate process to compel such testimony or production of books, papers, or other data. Process to compel disclosure. Sec. 47. Whenever in the opinion of the commissioner it is necessary to examine any copy of the Federal income-tax returns of any taxpayer in order properly to audit the returns of such taxpayer, the commissioner shall have the right to examine such and all statements, inventories, and schedules in support thereof. Examination of Federal income-tax returns. Sec. 48. If any person, corporation, company, or association fails to make and file a return at the time prescribed by this Act or any prior Act, or makes, wilfully or otherwise, a false or fraudulent return, the commissioner or his agent shall make the return from his own knowledge and from such information as he can obtain through testimony or otherwise. Any return so made and subscribed by the commissioner or his agent, and approved by the Commissioner, shall be prima facie good and sufficient for all legal purposes. Return for delinquent person, by Commissioner. Sec. 49. Assisting in Filing False Returns. Any person who wilfully aids or assists in, or procures, counsels, or advises the preparation or presentation, under or in connection with any matter arising under this Act, of a false or fraudulent return, affidavit, claim, or document, shall (whether or not such falsity or fraud is with the knowledge or consent

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of the person authorized or required to present such return, affidavit, claim, or document) be guilty of a misdemeanor, and, upon conviction thereof, be fined not more than $1,000, or imprisoned for not more than six months, or both, together with the costs of prosecution. Assisting in false return, claim, etc.; punishment. Sec. 50. Any person who, with intent to evade the tax, shall wilfully advise the preparation or presentation of a return with intentional disregard of rules and regulations of the commissioner shall be guilty of a misdemeanor, and upon conviction shall be fined not less than $100 nor more than $500, or imprisoned not more than six months, or both. Advising disregard of regulations; punishment. Sec. 51. Secrecy Required of Officials. (a) Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the commissioner, any agent, clerk, or other officer or employee, to divulge or make known in any manner the amount of income or any particulars set forth or disclosed in any report or return required under this Act. Nothing herein shall be construed to prohibit the publication of statistics, so classified as to prevent the identification of particular reports or returns and the items thereof, or the inspection by the Attorney-general or other legal representative of the State of the report or return of any taxpayer who shall bring action to set aside or review the tax based thereon, or against whom an action or proceeding has been instituted to recover any tax or any penalty imposed by this Act. Reports and returns shall be preserved for five years, and thereafter until the commissioner orders them to be destroyed. Secrecy of officials. Preservation of returns, etc. (b) An offense against subdivision (a) of this section shall be punished by a fine of not exceeding one thousand ($1,000.00) dollars, or by imprisonment not exceeding one year, or both, at the discretion of the court; and if the offender be an officer or employee of the State, he shall be dismissed from office and be incapable of holding any public office in this State for a period of five years thereafter. Punishment for violating this section.

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(c) Notwithstanding the provisions of this section, the commissioner may permit the Commissioner of Internal Revenue of the United States, or the proper officer of any State imposing an income tax similar to that imposed by this Act, or the authorized representative of either such officer, to inspect the income-tax returns of any taxpayer, or may furnish to such officer or his authorized representative an abstract of the return of income of any taxpayer or supply him with information concerning any item of income contained in any return, or disclosed by the report of any investigation of the income or return of income of any taxpayer; but such permission shall be granted, or such information furnished to such officer or his representative, only if the statues of the United States or of such other State, as the case may be, grant substantially similar privileges to the proper officer of this State charged with the administration of this Act. Information to Federal officers. Sec. 52. The State Tax-Commissioner shall administer and enforce the tax herein imposed. Commissioner's duties and powers. Sec. 53. The commissioner and such officers as he may designate shall have the power to administer an oath to any person, or to take acknowledgement of any person in respect to any return or report required by this Act or any prior Act. Sec. 54. Regulations. The commissioner may from time to time make such rules and regulations, not inconsistent with this Act, as he may deem necessary to enforce its provisions, and the same shall have full force and effect of law. Sec. 55. In case a rule or regulation relating to this Act is amended by a subsequent rule or regulation made by the commissioner, such subsequent rule or regulation may, in the discretion of the commissioner, be applied without retroactive effect. Amendment of regulations. Sec. 56. Forms . The commissioner shall prescribe the necessary forms for the preparation of returns under this Act. Forms.

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Sec. 57. The commissioner shall give to any taxpayer making any cash payment a written receipt stating the amount paid, and the account for which such payment is made. Receipts. Sec. 58. Compromise Cases. The commissioner may compromise any penalty arising under the provisions of this Act, instead of commencing suit thereon, and may compromise any such case with the consent of the Attorney-general after suit thereon has been commenced. Where any penalty case is compromised, the commissioner shall keep on file in his office reasons for settlement of any case by compromise. Compromise cases. Sec. 59. Statistics . The commissioner shall prepare and publish annually statistics reasonably available with respect to the operation of this Act, including classification of taxpayers and of income, the amounts allowed as deductions, exemptions, and credits, and any other facts deemed pertinent and valuable. Statistics See Sec. 51. Sec. 60. The commissioner shall pay to the State Treasurer, to the credit of the general fund, all taxes, penalties, and interest collected under this Act. Payment to State Treasurer. Sec. 61. Of the revenue collected under this Act the State Treasurer shall retain in his hand not less than five per cent. of such collections, out of which he shall pay refunds to which taxpayers shall be entitled under the provisions of this Act. Percentage retained for refunds. Sec. 62. That on the passage of this Act the income-tax Act approved the 22nd day of August, 1929, is repealed, to take effect January 1st, 1931. Repeal of Act of 1929. Sec. 63. The income-tax Act approved the 22nd day of August 1929, which is repealed by this Act, shall remain in force for the assessment and collection of all taxes which have accrued or may accrue under the income-tax Act of 1929 and for the collection of all penalties which have accrued or may accrue in relation to said Act.

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Sec. 64. Unconstitutionality or Invalidity. If any clause, sentence, paragraph, or part of this Act shall, for any reason, be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of this Act, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved in the controversy in which such judgment shall have been rendered. No caption of any section or set of sections shall in any way affect the interpretation of this Act or any part thereof. Invalidity of part of Act not invalidate other part. Captions not affect inter-pretation. Sec. 65. The Governor and Comptroller-general are instructed and directed, in fixing the ad valorem tax rate for State purposes, to make a careful estimate of the amount of revenue that will be derived from the provisions of this Act and from other sources of revenue, and, after providing for any deficit that may exist and the payment of current expenses of the State, to reduce the ad valorem tax rate in proportion to the excess revenue that will be realized under the provisions of this Act. Reduction of ad valorem tax. Sec. 66. This Act shall take effect on January 1st, 1931. Act effective Jan. 1. 1931. Sec. 66A. In the event the rates imposed by this Act should be held by the courts to be retroactive for the period of the calendar year 1931 preceding the passage and approval of this Act, the taxpayer shall file and pay an income tax under the income-tax Act approved August 22, 1929, for said period, and shall file and pay taxes under this Act for the remainder of the calendar year 1931 following its passage and approval. In the event this Act should be held unconstitutional by the courts, then the income-tax Act approved August 22, 1929, shall remain in full force and effect and shall stand as though this Act had not been passed. Return for part of 1931 preceding approval of this Act. Sec. 67. All laws and parts of laws in conflict with the provisions of this Act shall be and the same are hereby repealed. Approved March 31, 1931.

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MILK POWDER REGULATION AND TAXATION. No. 1. An Act to regulate the sale and distibution of milk containing milk powder; to require all manufacturers and distributors of such milk to secure a permit from the Commissioner of Agriculture for the manufacture, sale, or distribution of such milk; to provide for the inspection of all plants where such milk is handled; to provide for a tax to be paid on the milk powder used in such milk; to provide penalties for the violation of this Act; and for other purposes. Section 1. Be it enacted by the General Assembly of the State of Georgia, and it is hereby enacted by authority of the same, that from and after the passage of this Act the sale or distribution of milk containing powedered milk, except as hereinafter provided, is hereby prohibited. All manufacturers, dealers in, or distributors of milk made out of milk powder, before selling, offering for sale, or distributing such milk in the State, shall secure a permit authorizing the sale or distribution of such milk, from the Commissioner of Agriculture, who is hereby authorized to issue such permit governing the sale of such milk under the regulations promulgated by him. Permit to sell milk containing milk powder. Sec. 2. Be it further enacted by the authority aforesaid, that each package containing such milk shall be plainly labeled, in heavy type, This product contains milk powder; and if any substitute for cream is used in the manufacture of such milk, the label shall also indicate the percentage or origin of such substitute fats. All hotels, restaurants, lunch-stands, soda-fountains and all other distributors, where such milk is made, distributed, or served, shall post in not less than three conspicuous places in their place of business a large placard, in heavy-type letters not less than six inches high, stating, in case of a manufacturer, We manufacture milk of milk powder, and in case of each distributor, We sell milk containing milk powder, and in case of hotels,

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restaurants, lunch-stands or soda-fountains where such milk is served, the legend shall read We serve milk containing milk powder. It shall be the duty of the Commissioner of Agriculture to devise a fair and adequate system for checking up the manufacture and sale of such milk. For this purpose, he is authorized to have full access, during regular business hours, to all books, storerooms, or places where such articles are manufactured or sold. Label of package. Signs to be posted. Sec. 3. Be it further enacted by the authority aforesaid, that every manufacture of such milk shall, before selling or offering the same for sale, make application to the Commissioner of Agriculture for stamps which shall be issued by the Commissioner of Agriculture, in suitable denominations, which stamps shall be applied to each original carton or container of milk powder used by such manufacturer. The number of stamps applied to each carton or container must amount to five cents per pound on each pound of milk powder or fraction thereof. The Commissioner of Agriculture shall enforce this Act through the inspectors of the Veterinary Bureau, and shall not employ additional help in such bureau for such purpose. Stamps for containers. Enforcement of Act through Veterinary Bureau. Sec. Be it further enacted by the authority aforesaid, that any person, firm, or corporation who shall violate any provision of this Act shall be deemed guilty of a misdemeanor. If any section, clause, provision, or portion of this Act shall be held to be invalid or unconstitutional by any court of competent jurisdiction, such holding shall not affect any other section or clause of this Act. Violation of Act, misdemeanor. Invalidity of part of Act, not affect other part. Sec. 5. Be it further enacted by the authority aforesaid, that all laws and parts of laws in conflict with this Act be and the same are hereby repealed. Approved March 5, 1931.

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MOTOR-VEHICLE CARRIAGE FOR HIRE. No. 10. An Act to raise revenue by levying taxes on those who pursue the business of operating motor-vehicles on the public highways of this State for the carrying of passengers or property, or both, for hire; to make exceptions and exemptions; to provide for the collection and enforcement of the tax; to provide for the issuance of executions, and for defenses thereto and for the trial thereof; to provide penalties and fines, and for the disposition thereof; to provide for the repeal of paragraphs 75, 75A, 112, and 114 of section 2 of the general tax act approved August 25, 1927 (Acts 1927, p. 56 et seq.), and amended by Act approved August 29, 1929 (Acts 1929, p. 58 et seq.); and for other purposes. Be it enacted by the General Assembly of Georgia: Section 1. The term motor carrier, as used in this Act shall mean all persons, firms, associations or corporations engaged in the business of transporting for hire by motor-vehicle persons or property, or both, on the public highways of this State, whether as common carriers or not. Definition of motor carrier. Sec. 2. The following taxes are hereby levied and laid on motor carriers: Taxes on motor carriers. (A) Common carriers of passengers: Passenger carriers. Each common carrier of passengers, except as hereinafter stated, shall file with the Comptroller-general his application to do business on an annual or mileage basis, showing the fixed route over which such common carrier proposes to operate, the mileage of the same in this State, the make, style, and weight of the vehicle, together with the proposed schedule on which he is to operate, the passenger-carrying capacity of the motor-buses or vehicles he proposes to operate, together with such other information as the Comptroller-general may require in order to ascertain the tax correctly, and accompany the same with the amount of the tax, to be computed on the following basis: Application to do business. Prepayment of tax.

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(1) For each bus or vehicle weighing less than 5,000 pounds, and of the passenger-carrying capacity of not exceeding 7 passengers, $25.00 per annum where the route over which the bus or vehicle is to operate does not for one way exceed 50 miles in length; $50.00 per annum where said route is more than 50 miles, but does not exceed 100 miles in length; $100.00 per annum where said route exceeds 150 miles in length. If the bus or vehicle weighs more than 5,000 pounds, but does not have a passenger-carrying capacity of more than 7 passengers, the tax as stated in this subdivision shall be increased by 10% for each additional thousand pounds of weight or fraction thereof. If the bus or vehicle does not weigh more than 5,000 pounds, but has a carrying capacity of more than 7 passengers, the tax as stated in this subdivision shall be increased by 5% for each additional passenger in carriage capacity. Scale of rates. (2) For each bus or vehicle weighing 5,000 pounds or more, but less than 12,000 pounds, and with a passenger-carrying capacity of more than 7, but not more than 10 passengers, $60.00 per annum, where the route over which the bus or vehicle to be operated does not exceed for one way 50 miles in length; $120.00 per annum where said route is more than 50 miles in length and not more than 100 miles, and $480.00 per annum where said route is over 100 miles in length. If the bus or vehicle weighs more than 12,000 pounds, but does not have a passenger-carrying capacity of more than 10 passengers, the tax prescribed in this section shall be increased by 10% for each 1,000 pounds of weight or fraction thereof; and if the weight of the bus does not exceed 12,000 pounds, but has a passenger-carrying capacity of more than 10 passengers, the tax on the same shall be increased by 2-% over the rate given in this subdivision for each additional passenger in carriage capacity. (3) For each bus or vehicle weighing more than 12,000 pounds and having a passenger-carrying capacity of more than 10 passengers, a tax of $100.00 per annum where the

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route over which the bus or vehicle is to be operated does not for one way exceed 50 miles in length; $200.00 per annum where said route is more than 50 miles, but not more than 100 miles in length, and $800.00 per annum where said route is over 100 miles in length for the first 12,000 pounds of weight, increased by 10% for each additional 1,000 pounds of weight of the vehicle, increased two and one half per cent. over the rate given in this subdivision for each additional passenger in carriage capacity of more than ten passengers. (4) If the common carrier be engaged in interstate commerce and does not desire to engage in business in this State on the basis stated above, such common carrier shall, before operating any passenger-vehicle over the highways of this State, make application to the Comptroller-general giving the information as stated above and stating the trip or trips he proposed to make in this State, and shall pay a tax to the Comptroller-general of cent per mile for each mile involved in such trip or trips for each bus or vehicle weighing less than 5,000 pounds and with a passenger-carrying capacity of not exceeding 7 passengers, 1 cent per mile for each bus or vehicle weighing more than 5,000 pounds but not more than 12,000 pounds and with a passenger-carrying capacity of not exceeding 10 passengers, and 1- cents per mile for each mile for each bus or vehicle weighing more than 12,000 pounds and having a passenger-carrying capacity of more than 10 passengers. Provided, that if intrastate carriers of passengers for hire elect to do so, they, or either of them, may pay a tax on a mileage basis as prescribed in subsection 2 of paragraph B of section 2 of this Act. Passenger carriers in interstate commerce. Mileage basis for tax. Proviso as to intrastate carriers. (B) Common carriers of goods. Common carriers of goods. Each common carrier of goods shall, except as herein otherwise stated, file with the Comptroller-general his application, under oath, to do business on an annual or mileage basis, showing the fixed route over which said common carrier proposes to operate, the mileage of the same in this

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State, the make, style, and weight of the truck or vehicle, and the manufacturer's rated capacity for such vehicle, together with such other information as the Comptroller-general may require in order to correctly ascertain the tax, to be computed on the following basis: Application to Comptroller-General. (1) If the combined weight of the vehicle and load, according to its rated carrying capacity, is less than 7,500 pounds, and the length of the fixed route over which the vehicle operates for one way is not more than 50 miles, $25.00 per annum; if more than 50 miles and not more than 100 miles, $75.00 per annum; if more than 100 miles, $225.00 per annum. If the combined weight of the vehicle and load, according to its rated carrying capacity, is more than 7,500 pounds and not more than 12,000 pounds, and the length of the fixed route over which the vehicle operates for one way is not more than 50 miles, $75.00 per annum; if more than 50 miles, but not more than 100 miles, $150.00 per annum; if more than 100 miles, $300.00 per annum. If the combined weight of the vehicle and load, according to its rated carrying capacity, is more than 12,000 pounds, $100.00 for the first 12,000 pounds, where said route does not for one way exceed 50 miles; $200.00 for the first 12,000 pounds, where said route is more than 50 and not more than 100 miles in length; $800.00 for the first 12,000 pounds, where said route is more than 100 miles in length; and in each of these cases the tax shall be increased by 10% for each additional 1,000 pounds or fraction thereof of such weight in excess of 12,000 pounds. Rates. (2) If the common carrier of goods be engaged in interstate commerce and does not desire to engage in the business in this State on the basis above stated, such common carrier shall, before operating his truck or other vehicle over the highways in this State, make an application to the Comptroller-general giving the information as stated above, but stating the trip or trips he proposes to make in this State, and shall pay a tax to the Comptroller-general of 1/2 cent per mile for each mile involved in such trip or trips, for each bus or vehicle which together with its load

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at rated capacity weighs not more than 7,500 pounds, and one cent per mile for each truck or vehicle which together with its load at rated capacity weighs more than 7,500 pounds but not more than 12,000 pounds; where the truck and load at rated capacity exceeds 12,000 pounds 2 cents per mile for the first 12,000 pounds and 10% thereof for each additional 1,000 pounds or fraction thereof of such weight in excess of 12,000 pounds. Provided, that if intrastate carriers elect to do so, they or either of them, may pay a tax on mileage basis as prescribed in this subsection 2 of paragraph B of this Act. Common carriers of goods in interstate commerce. Proviso as to intrastate carriers. (C) Carriers of passengers for hire, not common carriers: Carriers of passengers for hire not common carriers. Those engaged in the business of carriage of passengers for hire, but not being common carriers, shall pay a tax calculated by taking two thirds of the rate assessed against common carriers under like conditions, except that where the weight of the bus or vehicle exceeds 12,000 pounds, or the distance of the carriage exceeds 100 miles, the rate of tax shall be the same as that imposed on common carriers of passengers. If the carriage be over fixed route, such carrier of passengers may make application and pay on an annual basis as in the cases of common carriers of passengers; but if not on a fixed route, the tax shall be assessed, computed, and paid in the manner prescribed above as to common carriers of passengers engaged in interstate commerce who do not pay upon an annual basis. In either event, the application must be made and the tax paid according to the method selected, and this shall apply to such carriers whether engaged in interstate commerce or not. Rates. (D) Carriers of goods for hire not being common carriers: Carriers of goods for hire not common carriers. Those engaged in the carriage of goods for hire, but not being common carriers, shall pay the tax at the same rate and method of calculation and in the same manner as common carriers of goods, except that if such carrier does not operate over a fixed route he may make application

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and pay in like manner as is prescribed for common carriers of goods engaged in interstate commerce. (E) A carrier of passengers or goods for hire, whether a common carrier or not, may file an application showing a desire to operate within a certain territory in this State, the furthest limit of which does not exceed a given distance from some fixed point from which said carrier is to operate, and in that event the tax to be paid by him shall be the same tax to be paid by common carrier operating over a route of the same length of distance stated for the same class and kind of vehicle. (G) The tax laid herein shall not apply to motor-vehicles engaged exclusively in the transportation of agricultural and/or dairy products and horticultural between any of the following points: farm, market, gin, warehouse, or mill, where the weight of the load does not exceed 15,000 pounds, whether such vehicle is owned by the owner or producer or not. The phrase agricultural products as used in this Act shall include cotton, fertilizer, fruit, live stock, lumber, meats, and naval stores, household goods and supplies used for farm purposes and/or other farm products, and dairy supplies and timber being hauled by the owner thereof or his paid employees, or procuring same to be hauled, between forest and mill or primary place of manufacturing, and also including products of groves and/or orchards, and all country merchants in rural districts who handle poultry and farm products in pursuance of their business and not for hire; and also eggs and poultry, and also fish and oysters. Provided, the tax herein provided for shall not be laid on any hauling of the products and commodities hereinbefore in this division of this section enumerated, and this Act shall be so construed. Exception as to carriers of farm products, etc. Meaning of Agricultural products. (H) The tax herein laid shall not apply: Other exceptions: (1) To motor-vehicles engaged solely in transporting teachers or children to or from public schools. Carriers of school children and teachers. (2) To motor-vehicles operating exclusively within the corporate limits and/or police limits of cities and towns. Operation in corporate limits only.

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(3) To taxicabs or trucks of baggage and/or transfer companies which are operated principally within incorporated cities or towns, but which may, in the prosecution of their regular business, occasionally go beyond the limits of the city or town in which they operate, and which do not operate between such city or town and fixed termini outside such city or town limits, including trucks of baggage and/or transfer companies which do not operate outside of cities and towns more than once a week. Taxicabs, baggage-trucks, etc. (4) To hotel passenger or baggage motor-vehicles, when used exclusively for its patrons and employees. Hotel vehicles. (5) To motor-vehicles owned and operated exclusively by the United States Government, this State, or any subdivision thereof. Government vehicles. (I) The above-mentioned rates of taxes shall apply only to motor-vehicles having pneumatic tires; and where such motor-vehicles have solid tires the tax shall be double the amount stated. A trailer shall be considered as a separate vehicle, and the tax shall be applicable, to it, as well as to other motor-vehicles. The passenger-carrying capacity of a vehicle shall mean, as to passenger vehicles, the normal carriage capacity of such vehicle; and if any carrier of passengers desires to carry more than the normal capacity, it shall be so stated in the application; and in case of freight-carrying vehicles, the capacity shall be the manufacturer's rated capacity; or if it be a vehicle as to which there is no manufacturer's rated capacity, its capacity as verified to the satisfaction of the Comptroller-general. If a vehicle shall carry passengers beyond its rated capacity as stated in the application, it shall be made the duty of the owner or operator of such vehicle immediately to report the carrying of such excess passenger or passengers to the Comptroller-general, and to pay the additional tax on the same. In the case of vehicles carrying goods, the words rated capacity mean the manufacturer's rated capacity, unless the applicant at the time of paying the tax names a higher rated capacity, which in no event shall be greater than 10% beyond

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the manufacturer's rated capacity as to vehicles which carry a manufacturer's rated capacity; and if any motor-carrier shall carry goods beyond the capacity stated in the application to the Comptroller-general, he shall pay the tax that would be paid if he had truly stated the capacity according to the load as actually carried, and it shall be the duty of such motor-carrier or operator of the motor-vehicle immediately to report the same to the Comptroller-general and to pay the additional tax thereon. Rate double for solid-tire vehicles. Trailers. Meaning of passenger-carrying capacity; freight-carrying capacity. Duty to report carrying beyond rated capacity. Tax for excess. (J) Wherever taxes herein are laid on annual basis, they shall run only to the end of the calendar year in which the application is made, but on and after August 1st of any year the tax shall be only one half of that laid above on the annual basis. Period for tax. Tax after August 1. (J2) The mileage tax herein provided for shall be paid to the Comptroller-general quarterly, beginning July 1, 1931. Mileage tax paid quarterly. (K) If a carrier, having paid the tax on an annual or semi-annual basis as stated above, shall change his route as specified in his application and in his tax receipt, he shall make a new application to the Comptroller-general, showing the change of the route and any increase or decrease of mileage, and the Comptroller-general shall, upon the surrender of the original tax receipt, issue him a new tax receipt, upon such motor-carrier paying ratably for the rest of the year at the rate of tax according to the increase in the mileage. No substitution of vehicles shall be allowed, but the tax shall be separately paid upon each vehicle employed by the motor-carrier, except, in case of trade-in or unusability of such vehicle, the Comptroller-general may, upon such proof, allow and permit such replacement vehicle to become subrogated to and operate, for remainder of the tax year, upon the tax previously paid by or upon the traded or unusable vehicles; but should said replacement vehicle be subject to a greater tax than the traded or unusable vehicle, credit shall be had thereon only for the unearned portion of the tax paid by or upon such traded or unusable vehicles. Change of route. Replacement of vehicle.

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(L) When a vehicle is engaged in the carriage of both passengers and goods (other than ordinary baggage of passengers and U. S. mail), it shall be classed as a passenger vehicle, or as a vehicle carrying goods, according to whichever carries the higher rate; provided none of the provisions of this Act shall apply to R. F. D. carriers or star-route carriers engaged in carrying the U. S. mail and who are permitted to carry passengers, not exceeding five; provided further, that none of the provisions of this Act shall apply to carriers operating under franchise of the United States Government and under the regulations and supervision of said United States Government and solely between any point in this State and a military reservation within this State of said Government. Vehicle carrying both goods and passengers, how classified. Sec. 3. Upon application being made and the tax paid to the Comptroller-general as herein specified, said Comptroller-general shall issue a receipt for the same, showing the nature of the business on which the tax has been paid, according to the particular class in which the same shall fall, according to the categories above given and the details thereof, on forms to be prepared or prescribed by said Comptroller-general; and the owner or operator of the vehicle shall at all times cause such receipt to be displayed in, on, or upon such vehicles. Tax receipt. Display of receipt. Sec. 4. If any truck is found upon any highway of this State, loaded beyond the capacity shown in the tax receipt relating thereto, or if found operating otherwise than in accordance with the tax receipt or without having paid the tax for such operation, any sheriff, deputy sheriff, or the Comptroller-general of this State or any agent authorized and designated by him for that purpose, or any agent or inspector of the Georgia Public-Service Commission, or of the State Highway Department, or any other law-enforcement officer of this State, shall have the right to cause said truck or bus to be unloaded down to its rated capacity or less, and shall have the right to arrest the operator of said bus or truck or other vehicle and to carry him before any committing officer of this State, whose duty it shall be, if

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on investigation of the facts he is found to be operating said vehicle in violation of this law, to bind him over to any court having jurisdiction to try misdemeanor cases. Overloading. Sec. 5. This Act shall go into effect within thirty (30) days from the date of its passage; provided nevertheless, that, at any time prior to 60 days from the date of its passage, any motor-carrier who shall have become subject to any tax he shall not have paid during the preceding thirty days may include the same in his application without penalty; and if he does so include the same and pay the tax thereon, he shall not be subject to any penalty or prosecutions under this Act. Act effective when. Sec. 6. If any motor-carrier fails to pay any tax herein laid, the Comptroller-general shall have the power to issue an execution therefor against said motor-carrier and to enforce the same and issue execution therefor, which execution shall be enforced and returned in the same manner as tax fi. fas. are when issued for State taxes due to the State by railroad companies; and the defendant who disputes the liability of such tax shall have the right to have the issue made by filing an affidavit of illegality and giving bond in double the sum of the tax claimed, which affidavit of illegality shall be returned and tried in the same manner as are affidavits of illegality filed in defending against executions for State taxes due by railroad companies. Tax execution. Affidavit of illegality. Sec. 7. The Comptroller-general shall have the right to require from time to time all or any class of the motor-vehicles falling within the provisions of this Act, which do not make application and pay the tax on an annual or semi-annual basis, to be equipped with meter or meters for measuring and recording the mileage of such type and design, and under such regulations as the Comptroller-general shall prescribe. Meters for mileage. Sec. 8. All taxes collected hereunder shall be levied on account of the use of the highways by such vehicles, and for the enforcement of this Act. Said taxes, as and when collected, shall be paid into the State Treasury. The fund

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shall first be charged with the expenses of administering and enforcing this Act, such expenses to be disbursed on orders or vouchers signed by the Comptroller-general. The remainder shall be paid into the general funds of the State, to be used in the maintenance, repair, and construction of highways and bridges or for the reimbursement of funds paid out by the State for such purposes. The tax levied hereunder is deemed by this General Assembly to be a reasonable charge against the motor-carriers upon which the same is laid, as their fair contribution to the cost of constructing and maintaining the highways of this State, including bridges thereon, and for the purpose of enforcing this Act. Tax to be used for highways and to enforce Act; how disbursed. Sec. 9. The Comptroller-general is hereby authorized to employ and to pay out of such fund such persons as may be necessary for the proper administration and enforcement of this Act; and he shall have the authority to require motor-carriers to keep such books and records as in his sound judgment may be necessary for his purposes in enforcing the Act and seeing that the tax is paid, and he shall have the authority, by himself, his agents, or his representatives, to inspect the books, records, and papers of motor-carriers for that purpose, and to inspect their vehicles from time to time. Expense of enforcement of Act. Authority to require carriers to keep records; inspection. Sec. 10. If any motor-carrier fails or refuses to make a return or makes a false or fraudulent or incorrect return of taxes due hereunder, the Comptroller-general shall, after notice and opportunity to be heard, which notice may be given by mail, cause such incorrect return to be corrected and a correct return to be made; and if such motor-carrier, after ten days notice, fails to make a return or to correct the return, the Comptroller-general shall, from the best information obtainable by him, assess the tax and issue execution therefor in the manner in which executions are issued against railroads for failure to pay taxes to the State, to be levied and enforced in the same manner, with the right of the defendant, if he disputes the liability, to defend against the same by giving affidavit as in the case defenses to

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executions issued for such railroad taxes, and by giving bond payable to the Comptroller-general in double the amount of the tax claimed in such execution. Collection of tax from carrier not making return or making incorrect return. Sec. 11. Any motor-carrier or any person for him, who shall operate any motor-vehicle subject to the tax laid hereunder without having made a return thereof to the Comptroller-general and or without having paid the tax laid hereunder, or who shall carry more passengers upon any passenger-carrying vehicle than that shown in his tax receipt, or who shall carry any greater weight of goods or vehicles than that shown upon his tax receipt, or who shall use any vehicle for the carriage of passengers or goods otherwise than upon the route or in the territory or upon the trips shown in his tax receipt, or who resorts to any other method, plan, or way of evading or attempting to evade the tax herein laid, or in any wise assists or participates therein, shall, in addition to other penalties laid herein be guilty of a misdemeanor, and on conviction shall be punished as for a misdemeanor, and one half the fine, not exceeding $25.00, shall be paid to any sheriff or other law-enforcement officer or to any representative of the Comptroller-general or of the Public-Service Commission or of the State Highway Department instituting the prosecution, the same to be paid out of the fine; and in the event that the same is paid to any representative of the Comptroller-general or the Public-Service Commission or the State Highway Department, the money so paid to such representative shall be paid over by such representative to the Comptroller-general, State Highway Department, or the Public-Service Commission, to be added to the funds devoted to the enforcement of this Act and other Acts of this State relating to such motor-carriers. Penalty for violation of Act. Sec. 12. Provided, the following paragraphs and sections of the general tax Act of 1927 (approved August 25, 1927), as amended in 1929 (approved August 29, 1929), be and are hereby repealed: Paragraphs 75 and 75A of section 2 of the general tax Act of 1927 (Acts 1927, page 80); section 31 of an act known as general tax Act amendments of 1929

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(Acts 1929, page 74); section 29 of an Act known as general tax Act amendments of 1929 (Acts 1929, page 73); the repealed portions being paragraphs 75, 75A, 112, and 114 of section 2 of the general tax Act of 1927 as amended in 1929. Repeal of parts of tax Acts of 1927, 1929. See Sec. 15. Sec. 13. Nothing in this Act shall be construed as repealing any other Act regulating the operation of motor-vehicles over the highways of this State, except as set out in section 12, or as allowing the operation of any vehicle of different size, length, height, rate of speed, or weight of load, beyond what is allowed under the laws of this State as from time to time in effect. Each section of this Act and each part thereof are hereby declared to be independent sections and parts of sections, and the holding of any section or any part of section to be void and ineffective shall not invalidate any other section or part of a section. Acts not repealed. Invalidity of part of Act not invalidate other part. Sec. 14. The conviction of any motor carrier for any violation of this Act may be sufficient cause for the revocation of any permit or certificate of convenience issued to the motor-carrier involved, under any present or future laws of this State requiring such permit or certificate of convenience. Revocation of permit, etc. Sec. 15. Section 31 of the general tax Act approved August 29, 1929, which proposes an occupation tax on the mileage basis on persons who have been granted a certificate of public convenience and necessity under the motor-carriers Act of 1929, shall be and is hereby repealed, except that taxes owed and due under said section shall still be payable and collectible thereunder. Repeal of Sec. 31 of tax Act of 1929. Sec. 16. The tax levied under this bill, paid by motor-vehicles operating on roads other than State aid or Federal aid roads, shall be paid to the counties in which they operate, prorated according to the mileage in each county and go to the road fund of said county. Payment to counties. Sec. 17. Be it further enacted, that all laws and parts of laws in conflict herewith be and the same are hereby repealed. Approved March 31, 1931.

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OCCUPATION AND SPECIFIC TAXES. NO. 8. An Act to amend an Act approved August 29, 1929 (Georgia Laws 1929, pages 58 to 76), amending an Act approved August 25, 1927, known as the general tax Act, to annually, in addition to the ad valorem taxes on real and personal property as now required by law, levy and collect taxes for the support of the State Government and public institutions, and for other purposes, by striking from the said Act approved August 29, 1929, certain paragraphs thereof, and substituting in their stead new paragraphs, so as to fix the kind and amount of certain taxes herein levied, to define and authorize the method of collection of specific and occupation taxes provided for in this Act, to prescribe duties of officials in the collection thereof and for the compensation therefor, to fix and define the manner of making returns for the payment of certain taxes, to provide penalties for violation of the provisions of this Act; to amend an Act approved August 22, 1929, known as the income-tax act, and for other purposes. Section 1. Be it enacted by the General Assembly of the State of Georgia, and it is hereby enacted by the authority of the same, that the Act approved August 29, 1929 (Georgia Laws 1929, page 84), be and the same is hereby amended by striking therefrom paragraphs 44, 45, and 45A of said Act, and substituting in lieu thereof three paragraphs to be known as Paragraphs 44, 45, and 45A, to be read as follows: Ga. L. 1929, p. 84, amended. New paragraphs 44, 45, 45A. Paragraph 44. Corporations, Domestic. All corporations incorporated under the laws of Georgia, except those that are not organized for pecuniary gain or profit, in addition to all other taxes now required of them by law, are hereby required to pay each year an annual license or occupation tax as specified in the following scale: Tax on domestic corporations.

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Corporations with issued capital stock not exceeding $10,000, $10.00. Classification; scale of amounts. Corporations with issued capital stock over $10,000, and not over $25,000, $30.00. Corporations with issued capital stock over $25,000, and not over $75,000, $75.00. Corporations with issued capital stock over $75,000, and not over $100,000, $100.00. Corporations with issued capital stock over $100,000, and not over $300,000, $200.00. Corporations with issued capital stock over $300,000, and not over $500,000, $250.00. Corporations with issued capital stock over $500,000, and not over $750,000, $300.00. Corporations with issued capital stock over $750,000, and not over $1,000,000, $500.00. Corporations with issued capital stock over $1,000,000, and not over $2,000,000, $750.00. Corporations with issued capital stock over $2,000,000, and not over $4,000,000, $1,000. Corporations with issued capital stock over $4,000,000, and not over $6,000,000, $1,250. Corporations with issued capital stock over $6,000,000, and not over $8,000,000, $1,500. Corporations with issued capital stock over $8,000,000, and not over $10,000,000, $1,750. Corporations with issued capital stock over $10,000,000, and not over $12,000,000, $2,000. Corporations with issued capital stock over $12,000,000, and not over $14,000,000, $2,500. Corporations with issued capital stock over $14,000,000, and not over $16,000,000, $3,000.

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Corporations with issued capital stock over $16,000,000, and not over $18,000,000, $3,500. Corporations with issued capital stock over $18,000,000, and not over $20,000,000, $4,000. Corporations with issued capital stock over $20,000,000, and not over $22,000,000, $4,500. Corporations with issued capital stock over $22,000,000, $5,000.00. For the purpose of ascertaining the tax hereby imposed, capital stock having no nominal or par value shall be deemed to have value as is fixed therefor by the Comptroller-general from the information contained in the report to be filed by said corporation, as hereinafter provided for, and from any other information obtained by the Comptroller-general; but in no event shall the value of such stock so fixed exceed the true value thereof. The tax provided for in this paragraph to be paid to the Comptroller-general through the tax-collector in the county where the principal place of business of said corporation is located, for which said service in collecting the taxes, which it is made the duty of the collector to collect, the tax-collectors shall receive a commission of five (5) per centum of the tax so collected up to $500.00, and of two (2) per centum of the amount so collected from $500.00 to $1,000.00, and of one per centum of all amounts so collected above $1,000.00. Provided, however, that said tax under this paragraph which shall be payable by railroads and the other public-utility corporations, which under section 9 of the general tax Act of 1927 (Georgia Laws 1927, page 97) are required to make ad valorem tax returns to the Comptroller-general, shall be collected by the Comptroller-general. Said tax-collector shall remit to the Comptroller-general such taxes collected, less his commission, on the first day of each month following the month in which said taxes were collected. Valuation of non-par stock. Place of payment. Commission of tax-collector. Public-utility corporations. Be it further enacted by the authority aforesaid, that each domestic corporation shall, on or before the first day

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of January each year, make a report to the Comptroller-general, upon forms furnished by him, showing: Annual reports of domestic corporations; form. (a) The name of the corporation. (b) The location of its principal offices. (c) The name of the president, secretary, treasurer, and members of the board of directors, with post-office address of each. (d) The date of annual election of officers. (e) The amount of authorized capital stock, and the par value of each share. (f) The amount of capital stock subscribed, the amount of capital stock issued and outstanding, the amount of capital stock paid up, and the amount of surplus and dividend profits. (g) The nature and kind of business in which the corporation is engaged, and its place or places of business. (h) The change or changes, if any, in the above particulars since the last annual report. (i) And for corporations whose capital stock had no par value, a balance-sheet of the last day of the last fiscal or calendar year. (j) Such report shall be signed and sworn to before any officer authorized to administer oaths, by the president, vice-president, secretary, treasurer, or general manager of the corporation, and forwarded to the Comptroller-general. (k) So long as national banking associations are exempt from the payment of the tax imposed under this section, State banks and trust companies shall likewise be exempt. This exemption shall apply only to trust companies as are engaged in commercial banking or receiving deposits.

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(l) No income tax shall be required of domestic mutual fire-insurance companies chartered under the laws of the State of Georgia. Paragraph 45. Corporations, Foreign. All corporations incorporated or organized under the laws of any other State, nation, or territory, and doing business or owning property in this State, except those companies that are not operated for pecuniary gain or profit, in addition to all other taxes now required by them by law, are hereby required to pay each year an annual license or occupation tax for the privilege of carrying on its business within this State, as specified in the following scale: Tax on foreign corporations. When the amount of the capital stock and surplus employed in the State does not exceed $10,000, $10.00. Classification. When the amount of the capital stock and surplus employed in the State is over $10,000 and not over $25,000, $30.00. When the amount of the capital stock and surplus employed in the State is over $25,000 and not over $75,000, $75.00. When the amount of the capital stock and surplus employed in the State is over $75,000 and not over $100,000, $100.00. When the amount of the capital stock and surplus employed in the State is over $100,000 and not over $300,000, $200.00. When the amount of the capital stock and surplus employed in the State is over $300,000 and not over $500,000, $250.00. When the amount of the capital stock and surplus employed in the State is over $500,000 and not over $750,000, $300.00. When the amount of the capital stock and surplus employed in the State is over $750,000 and not over $1,000,000, $500.00.

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When the amount of the capital stock and surplus employed in the State is over $1,000,000 and not over $2,000,000, $750.00. When the amount of the capital stock and surplus employed in the State is over $2,000,000 and not over $4,000,000, $1,000.00. When the amount of the capital stock and surplus employed in the State is over $4,000,000 and not over $6,000,000, $1,250.00. When the amount of the capital stock and surplus employed in the State is over $6,000,000 and not over $8,000,000, $1,500.00. When the amount of the capital stock and surplus employed in the State is over $8,000,000 and not over $10,000,000, $1,750.00. When the amount of the capital stock and surplus employed in the State is over $10,000,000 and not over $12,000,000, $2,000.00. When the amount of the capital stock and surplus employed in the State is over $12,000,000 and not over $14,000,000, $2,500.00. When the amount of the capital stock and surplus employed in the State is over $14,000,000 and not over $16,000,000, $3,000.00. When the amount of the capital stock and surplus employed in the State is over $16,000,000 and not over $18,000,000, $3,500.00. When the amount of the capital stock and surplus employed in the State is over $18,000,000 and not over $20,000,000, $4,000.00. When the amount of the capital stock and surplus employed in the State is over $20,000,000 and not over $22,000,000, $4,500.00.

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When the amount of the capital stock and surplus employed in the State is over $22,000,000, $5,000.00. For the purpose of ascertaining the tax hereby imposed, every corporation subject to said tax is deemed to have employed in this State the proportion of its entire outstanding issued capital stock and surplus that its property and assets in this State bear to all its property wherever sitated, and that the volume of business done in this State bears to the total volume of business done by the corporation. Capital stock having no nominal or par value shall be deemed to have such value as is fixed therefor by the Comptroller-general from the information contained in the report to be filed by said corporations as hereinafter provided for, and from any other information obtained by the Comptroller-general; but in no event shall the value of such stock as so fixed exceed the true value thereof. Valuation of stock. Paragraph 45A. (1) The tax required by the preceding paragraph (45) shall be paid to the Comptroller-general of this State, and the payment of said tax shall authorize corporation to exercise the privileges specified in paragraph 45 of this Act in any county in this State, except as otherwise provided by law; and upon payment of said license or occupation tax the Comptroller-general shall furnish to said corporation a certificate or duplicate receipt for each agent in the several counties of this State that the corporation tax herein provided for has been paid. Payment to Comptroller-General. (2) The payment of this tax shall not be construed so as to relieve a corporation or its agents of any other license or occupation tax whatever. Provided, that this and paragraphs 44 and 45 of this section shall not apply to insurance companies, or to sewing-machine companies, which are separately taxed by other provisions of this Act. Provided further, that all returns by corporations, resident or nonresident, must be made under oath; and when any corporation paying this license or occupation tax requires or demands more than two duplicate certificates for agents, then such corporation shall be required to pay an additional

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fee of $1.00 for each duplicate certificate or receipt over and above the first two mentioned. Payment not relieve from other tax. Sections not applied to insurance and sewing-machine companies. Returns. Duplicate certificates. (3) Be it further enacted by the authority aforesaid, that each foreign corporation doing business in this State shall, on or before the first day of January in each year, make a report to the Comptroller-general, upon forms furnished by him, showing: Annual reports of foreign corporations; form. (a) The name of the corporation and under the law of what State or country organized. (b) The location of its principal office. (c) The names of the president, secretary, treasurer' and members of the board of directors, with the post-office address of each. (d) The date of the annual election of officers. (e) The amount of authorized capital stock, and the par value of each share. (f) The amount of capital stock subscribed, the amount of capital stock issued, and the amount of paid-up capital stock, surplus, and undivided profits. (g) The nature and kind of business in which the company is engaged and its place or places of business, both within and without the State. (h) The name and location of its offices in this State, and the name and address of the officers or agents of the corporation in charge of its business in this State. (i) The value of the property owned and used by the company in this State, where situated, and the value of the property owned and used outside of this State and where situated. Provided, that in the case of a railroad company located partly in this State and partly in other States, it shall only be necessary for said railroad company to report its total main-track mileage in all States and its

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total main-track mileage in this State, and the tax assessable against it under this Act shall be upon that proportion of its capital stock and surplus as its main-track mileage in this State bears to its total main-track mileage both within and without this State. (j) The volume of business done by the company in this State. (k) The volume of business done by the company outside of the State, and where said business is done. (l) The change or changes, if any, in the above particulars made since the last annual report. (m) A balance-sheet as of the last day of the last fiscal or calendar year. (n) Such report shall be signed and sworn to before an officer authorized to administer oaths, by the president, vice-president, secretary, treasurer, superintendent, or managing agent in the State, and forwarded to the Comptroller-general. (4) Be it further enacted by the authority aforesaid, that in the event any corporation subject to the provisions hereof shall fail to make the reports herein required when required, said corporation shall by that fact become liable to ten per cent. of the face value of said tax as added penalty, to be collected in the same manner as the tax itself, is collected; provided, however that the Comptroller-general shall have the authority to extend the time either for making said report or paying the tax, for good cause shown him. Failure to make report; penalty. Extension of time for report. Sec. 2. Be it further enacted by the authority aforesaid, that paragraph 47A of section 2 of the general tax Act of 1927, approved August 25th, 1927, prescribing the taxes to be levied on devices, cane racks, shooting galleries, machine games, etc., be amended by striking said paragraph and substituting the following paragraph to be known as 47A, 47B, and 47C: Amendment of Act of 1927 (Ga. L. 1927, p. 71). Paragraph 47A stricken. New paragraphs.

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Paragraph 47A. Devices, Cane-Racks, Shooting Galleries, Machine Games, etc. Upon each person, firm, or corporation operating for gain any shooting gallery, or target range, or both, where firearms are used for firing at a target or targets; and upon each person, firm, or corporation operating for gain any table, stand, machine, or place for mechanical games not prohibited by law, and/or any rack or boots or device for pitching or throwing at canes, knives, articles or other things of value, with rings or balls or other method; and upon each person, firm, or corporation operating for gain any machine or mechanical device for play or for distribution of prizes or tokens, or each such device, machine, or other arrangement, independent of or in connection with any other place of business, the sum of $50.00. Tax for shooting galleries, amusement devices, etc. Paragraph 47B. Tom-Thumb or Miniature golf Courses. Upon each person, firm, or corporation, operating for public use and charging for the use thereof, any tom-thumb or miniature golf course in or near each and every town or city of this State with a population of fifty thousand (50,000) or more, the sum of $200.00; and in or near each town or city of this State with a population of from ten thousand (10,000) to fifty thousand (50,000), the sum of $100.00; and in or near each and every town or city of this State with a population of less than ten thousand (10,000) and more than four thousand (4,000), the sum of $25.00; and less than four thousand (4,000) population, the sum of $10.00. Miniature golf courses. Paragraph 47C. Bowling-Alleys, Ten-Pin Alleys, etc. Upon each person, firm, or corporation operating for gain any bowling-alley, ten-pin alley, box-ball alley, or any bed or device of like character, where not more than two such alleys, beds, or devices are used $25.00; where more than two but not more than five such alleys, beds, or devices are used, the sum of $50.00; and where more than five such alleys, beds, or devices are used, the additional sum of $15.00 for each additional alley, bed, or device over five. Bowling and other alleys. Sec. 3. Be it further enacted, that paragraph 66 prescribing the tax to be levied on lumber dealers, as amended

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by section 18 of the Act approved August 29, 1929 (Georgia Laws 1929, page 67), be and the same is hereby stricken and repealed; and the following paragraph is hereby substituted therefor: Act of 1929 (Ga. L. 1929, p. 67) amended. Paragraph 66. Manufacturers of, wholesale dealers and brokers in forest products, timber, lumber, etc. Lumber manufacturers, dealers, etc. (1) Upon every person, firm, or corporation engaged in manufacturing, buying and/or selling at wholesale, and/or dealing in as a broker, of lumber in any of its forms or classes, cooperage materials, veneer, handles, furniture, flooring, cabinet work, boxes, wood-building material, shingles, laths, crates and/or materials therefor made of wood, whether for themselves or as agents or brokers, in or near cities of 1,000 inhabitants and not more than 10,000, $10.00; in or near cities of more than 10,000 and not more than 20,000 inhabitants, $50.00; in or near cities of more than 20,000 inhabitants, $100.00 for each place of business. Near defined in next paragraph. (2) All sawmills, planing-mills, sash, door, blind, and/or millwork manufacturers, cooperage plants, handle, box and crate factories, veneer mills and plants, furniture factories, store and bank-fixture factories, cabinet works, manufacturers of box shooks, wood blanks or cuttings of any description, wood automobile parts, stairs, wood gold stocks and blanks, wood baseball bats and blanks, wood wagon and cart material, moulding or trim made of wood, and factories making bobbins, spools, spindles, or frames of wood or any other articles made completely of wood or lumber, shall be considered as engaged in manufacturing as above defined. Where more than one of the above operations is carried on as a part of the same plant at the same location, but one tax shall be collected. Buying and/or selling any one or more of said products at wholesale and/or to any retail dealer therein or manufacturer thereof shall be considered as engaged in buying and/or selling at wholesale and/or dealing in as a broker. Provided, the word near as used in this section is defined to mean a distance

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of three miles of the incorporate limits of the cities or town in this paragraph referred to. Meaning of manufacturing. Sec. 4. Be it further enacted, that paragraph 113 of the Act approved August 29, 1929 (Georgia Laws 1929, page 73), prescribing the tax to be levied on filling-stations be and the same is hereby repealed, and the following paragraph is hereby substituted therefor: Act of 1929 (Ga. L. 1929, p. 73) amended. New paragraph 113. Paragraph 113. Filling-Stations. That each and every person, firm, association, or corporation within this State retailing or wholesaling gasoline must pay a tax of $5.00 on each and every pump or filler used or in connection with the sale of gasoline. Each and every person, firm, or corporation liable for the tax herein imposed shall pay the same to the tax-collector of the county in which such pump or filler is located at the beginning of each fiscal year, and upon said payment so made the tax-collector shall issue or cause to be issued to the said person, firm, association, or corporation paying said tax a receipt for each pump or filler so taxed, which said receipt shall be at all time displayed in the filling-station or place of business of the person or corporation paying said tax, showing the exact number of pumps or fillers the said person, firm, associatin, or corporation is entitled to operate, for which said service said tax-collectors shall receive a commission of ten (10%) per centum of amounts so collected. Gasoline selling. Sec. 5. Be it further enacted, that section 34 of the Act approved August 29, 1929 (Georgia Laws 1929, page 76), be and the same is hereby repealed. Repeal of section as to tax-investigator. Sec. 6. Be it further enacted, that section 35 of the Act approved August 29, 1929 (Georgia Laws 1929, page 76), be and the same is hereby repealed, and the following section is hereby substituted therefor: Act of 1929 amended. New Section 35. Sec. 35. Be it further enacted by the authority aforesaid that should any of the taxes herein imposed remain due and unpaid for ninety (90) days from the due date thereof, then such person, firm, or corporation shall be subject to and

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shall pay a penalty of twenty (20%) per cent. of the tax imposed. Penalty for default, 20% of tax. Sec. 7. Be it further enacted, that paragraph 103 of section 26 of the Act approved August 29, 1929, found on page 71 of Georgia Laws 1929, be and the same hereby is stricken, and in lieu thereof the following is hereby substituted and enacted as follows, to wit: Act of 1929 amended. New Section 103. Paragraph 103. Undertakers. Upon each person, firm, or corporation whose business is that of burying the dead and charging for same, commonly known as undertakers, in or near the corporate or town limits of 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. Provided, the word near, as used in the abovestated section, is defined to mean within three miles of the incorporate limits of any town or city referred to in said paragraph. Undertakers. Sec. 8. Be it further enacted, that paragraph 37 of section 2 of the Act approved August 25, 1927, known as the general tax Act (Georgia Laws 1927, page 67), be and the same is hereby repealed and stricken, and in lieu thereof the following paragraph is hereby enacted, to be known as paragraph 37: Act of 1927 amended. New paragraph 37 of Section 2. Paragraph 37. Coal and Coke. Upon each person, firm, or corporation dealing in coal or coke, whether for themselves or as agents or as brokers, in or near cities of more than 1,000 and not more than 10,000 inhabitants, $10.00; in or near cities of more than 10,000 and not more than 20,000 inhabitants, $50.00; in or near cities of more than 20,000 inhabitants, $100.00 for each place of business. Provided, the word near, as used in this paragraph, is defined to mean within three miles of the incorporate limits of any town or city referred to in said paragraph. Coal and coke.

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Sec. 9. Amend section six (6) of the general tax Act of 1927 as amended in 1929, (Georgia Laws 1927, page 92), by adding, between the words levied and and in the fourth line, the following words, and annually thereafter. By adding after the word collector, in the twelfth line of said paragraph, the following words, at or before time of commencing to do business as hereinbefore provided, so that said section when amended will read as follows: Act of 1927 amended. Sec. 6. Taxes, how paid. Be it further enacted by the authority aforesaid, that the taxes provided for in this Act shall be paid in full for the fiscal year for which they are levied, and annually thereafter; and, except where otherwise provided, said taxes shall be paid to the tax-collectors of the counties where such vocations are carried on, at the time of commencing to do business. Before any person shall be authorized to open up or carry on said business, they 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, at or before time of commencing to do business as hereinbefore provided; 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 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

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shall be paid into the treasury of such counties and shall become the property of such counties. Taxes, how paid. Registration of business. Penalty. Sec. 10. The tax collectors of the several counties of this State shall, for services rendered in collecting the special taxes which they are required under the general tax Act to collect, be paid ten per centum of the amount or amounts of said special taxes so collected by them; settlements of said taxes and commissions to be made with the Comptroller-general as now provided by law. Commission of tax collector. Sec. 11. There shall be added a sale tax of 15 per cent. of the retail price on all convict and/or prison made goods sold within the State of Georgia; and ll of said goods shall have marked on each article of every character, in plain view, the words Convict Made. Convict-made goods; sale tax; brand. Sec. 12. Be it further enacted, that paragraph 11 of section 2 of the Act approved August 25, 1927, known as the general tax Act, as amended by an Act approved August 29, 1929, be amended as follows: by adding after the words and figures, in each county with a population exceeding 150,000, $275.00, the following words: Provided that such tax shall be required only in the county where the principal business is located of any one agent, dealer, or person soliciting orders, and/or the county in which deliveries are made; and by striking from the sentence beginning, such dealer, agent, or solicitor selling or offering for sale, the words In each county, and by striking, in the same sentence, after the words, any number of employees for the purpose of selling cars, the words within the county wherein such tax has been paid, and by adding at the end of said paragraph, after the words, sold by the dealer under this tax, the words within the county wherein such tax has been paid, so that said paragraph 11 of section 2 when so amended shall read as follows: Act of 1927 amended; paragraph 11 of Section 2. To read. Paragraph 11. Automobiles or Trucks. Upon every agent of, upon every dealer in, and upon every person soliciting orders for retail sale of automobiles or trucks, not including wholesale dealers or distributors soliciting or canvassing

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for local dealers, the sum set out below, viz.: In each county with a population of less than 20,000, $25.00; in each county with a population between 20,000 and 30,000, $55.00; in each county with a population between 30,000 and 50,000, $85.00; in each county with a population between 50,000 and 75,000, $110.00; in each county with a population between 75,000 and 100,000,$165.00; in each county with a population between 100,000 and 150,000, $220.00; in each county with a population exceeding 150,000, $275.00; provided that such tax shall be required only in the county where the principal business is located of any one agent, dealer, or person soliciting orders, and/or the county in which deliveries are made. Provided further, however, that nothing in this Act shall conflict with the provisions fixing license upon exclusive dealers in used cars. Such dealer, agent, or solicitor selling or offering for sale automobiles or trucks at retail shall be required to pay one license fees only; so as to provide that all persons soliciting orders, or selling automobiles or trucks at retail, shall pay a license to become a dealer or agent, and such license shall entitle such dealer to sell any makes of new or secondhand automobiles or trucks, and shall entitle said dealers to operate, in connection with said business, a service station in said county in which said license is paid; any dealer having paid such tax to be allowed any number of employees for the purpose of selling cars. The service station under this paragraph includes work done only on the makes of cars sold by the dealer under this tax, within the county wherein such tax has been paid. Automobile and truck dealers. Sec. 13. Be it further enacted by the authority aforesaid, that in all applications to enjoin the collection of any tax imposed by this Act, the judge granting any temporary restraining order shall require the petitioner to give a good and sufficient bond payable to the Comptroller-general, double the amount of the tax sought to be enjoined, to be approved by the clerk of the superior court, to guarantee the payment of such tax in the event the petitioners injunction should be finally denied. Injunction against tax; bond of applicant.

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Sec. 14. Paragraph 75 of section 2 of the general tax Act of 1927, approved August 25, 1927, is hereby repealed, and the following paragraph is hereby enacted in lieu thereof, and to be appropriately numbered, as follows: Act of 1927 amended; paragraph 75 of Section 2. Paragraph 75. Upon every person, firm, or corporation operating a motor-bus or motor-buses for the transportation of passengers upon a regular or fixed route which is entirely or the greater portion of which is within the corporate limits of any town or city of this State, and which do not otherwise have an occupation tax laid upon them for State purposes, the sum of $25.00 for each such bus having a passenger-carrying capacity of seven or less; and on each and every bus having a passenger-carrying capacity of more than seven passengers the sum of $50.00 per annum; provided that the above shall not be construed to prohibit reasonable municipal taxation of such vehicles; and further provided, that such cities or towns in which such routes are located, and in which said motor-buses taxed hereunder are operated, may levy taxes on such vehicles so operated and/or on the persons, firms, or corporations operating such motor-buses and/or motor-vehicles; provided further that this section shall not apply to passenger buses or vehicles transporting school children exclusively. Motor-buses. Sec. 15. Be it further enacted by the authority aforesaid, that all laws and parts of laws in conflict herewith be and the same are hereby repealed. Approved March 31, 1931. OCCUPATION PRIVILEGESALES TAX ACT AMENDED. NO. 9. An Act to amend an Act approved August 29, 1929, known as the Occupation PrivilegeSales Tax, entitled An Act to provide for the raising of public revenue by a tax upon the privilege of engaging in certain occupations and

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by a tax upon certain businesses and commercial transactions and enterprises; to provide for the ascertainment and assessment and collection of such tax; to provide for an appeal and an appellate board; to provide penalties for the violation of the terms throf; to provide for deductions and exemptions under this Act; and for other purposes, by striking section 27 of said Act approved August 29, 1929, and inserting in lieu thereof the following: 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 section 27 of said Act approved August 29, 1929, be amended by striking therefrom said section 27 in its entirety, and inserting in lieu thereof the following: The tax under this Act and under the income-tax Act shall be collected in full without any deduction whatsoever, for each and every quarter of the year 1931. The taxpayer, when he makes his net income-tax return in the year 1932 for income taxes accruing during the calendar year 1931, shall be entitled to deduct as a set-off against said net income tax whatever sum he may have paid as taxes under this Act for the calendar year 1931. Provided, such deduction shall be distributed equally against the three income-tax installments payable in said year 1932. Provided, however, that if the provision denying the right of set-off for taxes accruing during the year 1930 shall be held retroactive or ineffective, then in that event both the income tax and the gross-receipts tax accruing for the year 1931 shall be paid in full, and neither of said taxes shall be set-off against the other. Provided, however, that should it be held in any judicial proceeding that the enforcement of this provision would render invalid, in whole or in part, this law or the law providing for an income tax, then this provision shall itself become null and void, be ineffective and unenforceable, and this law and the State income-tax law shall stand as though this provision had not been adopted. Ga. L. 1929, p. 116; amendment. New section 27. Deduction of income-tax payments. Effect of decision as to invalidity. Sec. 2. Be it further enacted, that all laws and parts of laws in conflict with this Act be and the same are hereby repealed. Approved March 31, 1931.

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TITLE III. MISCELLANEOUS CIVIL LAWS ACTS. Budget Bureau Established. Motor-Carriers for Hire Regulated. Motor-Vehicles for Hire Regulated. Prison Farm Commission. BUDGET BUREAU ESTABLISHED. No. 5. An Act to establish a Budget Bureau, and to provide for the preparation, adoption, and execution of a budget for the State, 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: Budget Bureau. There shall be established in the office of the Governor a Budget Bureau, for the purpose of promoting economy and efficiency in the management of the State's finances. The Governor shall be ex-officio Director of the Budget, and the State Auditor shall be Assistant Director of the Budget. The necessary legal advice and services shall be rendered by the Attorney-general, and the necessary clerical assistance shall be performed by employees of the Executive Department and of the State Auditor's office, without extra compensation. Budget Bureau, how constituted; Governor ex-officio director; State Auditor, Assistant. Sec. 2. Preparation of the budget. For the purpose of making up the budget, the Director of the Budget shall have the power, and it shall be his duty, to require from the

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proper State officials, including herein all executive and administrative officers, bureaus, boards, commissions, and agencies expending or supervising the expenditure of, and all institutions applying for, State moneys and appropriations, such itemized estimates and other information, in such form and manner and at such times, as said Director of the Budget shall direct. The estimates for the Legislative Department, certified by the presiding officer of each House, and of the Judiciary, as certified by the State Auditor, shall be transmitted to the Director of the Budget in such form and manner and at such time as he shall direct, and shall be included in the budget. The Director of the Budget may provide for public hearings on all estimates, and may require the attendance at such hearings of representatives of all departments, agencies, boards, commissions or institutions applying for State moneys and appropriations. After such public hearings, and after examination of the estimates submitted, the Director of the Budget may in his discretion revise all estimates, except those for the Legislative and Judiciary departments. The Governor-elect may advise and confer with the Director of the Budget in the preparation and revision of the estimates, and for this purpose he shall have access to all estimates and requests submitted by the departments, agencies, commissions, and institutions, in compliance with the instructions of the Director. Preparation of budget. Public hearings on all estimates. Conference with Governor-elect. Sec. 3. Submission of the budget. Within seven (7) days after the convening of the General Assembly, the Governor shall submit to the General Assembly in printed form a budget covering the next two ensuing fiscal years. The budget shall contain a complete plan of proposed expenditures and actual revenues and expenditures for each of the particular fiscal years to which it relates. If the proposed expenditures for either fiscal year shall exceed the estimated revenues therefor, the Governor shall recommend the sources from which the additional revenues shall be provided. The Governor shall submit to each House of the General Assembly, at the same time he submits his

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budget (1) printed copies of a budget message containing any explanations or comments he may desire to make as to the important features of the budget, and (2) printed copies of a tentative bill for all appropriations under the budget, clearly and properly classified, for each fiscal year in the ensuing biennial period. The presiding officer of the House of Representatives shall cause said bill to be promptly introduced therein, and such bill shall be known as the budget bill. Before final action thereon by the General Assembly, the Governor may amend or supplement the budget to correct an oversight or in case of an emergency, with the consent of the General Assembly, by delivering such an amendment or supplement to the presiding officer of each House. The appropriation for each department, officer, bureau, board, commission, agency, or institution receiving and expending State moneys may be by lump sum, in which shall be distinguished, for each fiscal year, the amount appropriated to be expended for maintenance and operation, and the amount appropriated to be expended for capital improvements and/or fixed charges. Submission of budget. Proposed expenditures exceeding estimated revenue. Recommendation of Governor. Amendment of budget bill, by Governor. Lump-sum appropriations for departments, etc. Sec. 4. The General Assembly may amend the budget bill in any way it may deem desirable, provided such amendments do not create a deficit. Amendment by General Assembly. Sec. 5. The Governor, and such representatives of the departments, officers, commissions, agencies and institutions expending or applying for State moneys as have been designated by the Governor for this purpose shall have the right, and when requested by the General Assembly it shall be their duty, to appear and be heard with respect to any budget bill during the consideration thereof, and to answer inquiries relative thereto. Right of officers, etc., to be heard by General Assembly. Sec. 6. Supplementary appropriation bills. Neither House shall consider other appropriation bills until the budget bill has been finally adopted by both Houses and approved by the Governor, and no such other appropriation bills shall be valid except in accordance with the following provisions: Budget bill to be adopted before consideration of other appropriations.

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1. Every such appropriation bill shall be embodied in a separate bill limited to some single work, object, or purpose therein stated, and called herein a supplementary appropriation bill. Requirements as to other appropriation bills. 2. No supplementary appropriation shall be available unless and until the revenue necessary to pay such appropriation shall have been provided by a tax laid and collected for such purpose, unless it appears from such budget that there is sufficient revenue available; and any unused portion of any such supplemental appropriation shall be paid into the general treasury of the State. Unused supplementary appropriations. Sec. 7. Execution of the budget. Before an appropriation to any spending agency shall become available, such agency shall submit to the Governor, not less than twenty (20) days before the beginning of each quarter, beginning July 1, 1931, and each quarter thereafter, a requisition for an allotment of the amount estimated to be required to carry on the work of the agency during the ensuing quarter, and such requisition shall contain such details of the proposed expenditures as may be required by the Governor. Such requisition shall be approved by the Governor as to all its requests, except such as in the judgment of the Governor may not conform to the provisions of the act of the General Assembly making appropriations, and as to such exceptions the responsible head of the spending agency shall be notified, and shall have the right to be heard by the Governor before final action in the matter. After such final action is taken by the Governor, he shall submit the same to the State Auditor, who shall be governed in his control of expenditures by said allotments. No allotment shall be changed or shall transfers be made, except upon the written request of the responsible head of the spending agency, and by approval of the Governor in writing. Before such changes or transfers shall become effective, a copy of the request and approval must be transmitted to the State Auditor. Execution of the budget. Requisitions by spending agencies. Hearing head of spending agency.

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Sec. 8. Contingency appropriation. To the end that all expenses of the State may be brought within the budget, the budget appropriation bill shall also contain a specific sum as a contingent or emergency appropriation. The manner of the allocation of such contingent or emergency appropriation shall be as follows: Any department, commission, board, institution, or other agency of the State, desiring an allotment out of such contingency or emergency appropriation, shall, upon forms prescribed by him, present such request in writing to the Director of the Budget, with such information as he may require, and the Director may allow or disallow the request in his discretion. Contingent or emergency appropriation. Sec. 9. Inspection of Public Offices. The Director of the Budget shall have such supervision of every public department, agency and institution as is necessary to secure uniformity and accuracy of accounts and efficient conduct of its fiscal affairs. He may inquire into the methods of conducting the affairs of any public body; he may prescribe and direct the use of such forms of accounts, records, and reports as may be necessary to further efficiency, and an adequate system of records for budget-making purposes; he may prescribe and direct the use of standards of efficiency for public employees. Inspection of departments, etc. Direction as to forms, records, standards of efficiency. Sec. 10. Powers of the Assistant Director of the Budget Bureau. The Assistant Director of the Budget Bureau shall actively assist the Director in the compilation and analysis of estimates, in the preparation of the budget and the accompanying message and appropriation bill, and the inspection of public offices. He shall, when directed by the Governor and subject to his supervision, perform any other duty herein provided to be exercised by the Director of the Budget. Assistant Director (State Auditor); duties and powers. Sec. 11. The Acts of 1918, p. 155, creating an Examining Commission, and of 1922, p. 128, creating a State Investigating and Budget Commission, and all other laws and parts of laws in conflict with this Act are hereby repealed. This act shall take effect immediately. Repeal of Acts of 1918 and 1922, etc.

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MOTOR CARRIERS FOR HIRE REGULATED. NO. 12. An Act to provide the conditions and regulations under which motor carriers for hire are permitted to operate over the highways of this State; to regulate the business of transporting for hire persons and property by motor-vehicles on the public highways of this State; to define motor carriers and to subject them to the jurisdiction and regulatory powers of the Georgia Public-Service Commission; to prohibit the operation of vehicles by motor carriers unless they obtain a certificate of public necessity and convenience, and to prescribe the conditions on which such certificates shall be issued and continued in force and the fees to be paid therefor; to authorize the commission to prescribe just and reasonable rules, rates, fares, and charges of motor carriers and the form, filing, and publication of tariffs therefor; to provide rules and regulations for contract or private carriers for hire; to provide that the provisions of this Act shall extend to such contract or private carriers for hire; to define casual or occasional carriers; to prohibit motor carriers from charging or receiving greater, less, or different compensation from that prescribed; to prevent unjust discriminations; to make provision with reference to proceedings before the commission and review of its orders; to make provisions concerning the carrying of white and colored passengers, the carrying of baggage, discontinuance of operations; to give the commission power to require motor carriers to locate, erect, use or lease depots, to fix schedules, or the number, kind, or character of equipment used; to authorize railroad companies to operate on the public highways as motor carriers, and to own stock in corporations organized or operating as motor carriers; to fix the venue of suits against motor carriers; to prescribe registration and license fees to be paid by motor carriers; to prohibit any political subdivision of the State from imposing registration or license fees on any motor carrier

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licensed under this Act; to prescribe punishment for violations of this Act and of the orders of the commission; to authorize the commission to employ such persons as may be necessary for the enforcement of this Act; to require interstate motor carriers to register with the commission the routes and vehicles used by them in this State; to require them to give certain bonds or indemnity insurance, pay an annual license fee, and to appoint an attorney in fact for service of suits against them for personal injuries, and to fix the venue of such suits; to authorize injunction suits against motor carriers who operate without certificate or after certificate is revoked; to repeal the Act of the General Assembly approved August 29th, 1929, designated by Section 1 of such Act as Motor-Carrier Act of 1929; to make provisions for and to prescribe certain rules and regulations for the safety of passengers, members of the public, and employees; to require motor carriers to keep records, and to prescribe the books and forms of account to be kept by them and require that same be kept open to inspection; and for other purposes. Be it enacted by the General Assembly of the State of Georgia, and it is hereby enacted by authority of the same: Section 1. This Act may be cited as Motor-Carrier Act of 1931. The provisions of this Act are intended to state the conditions and regulations under which motor carriers for hire, whether or not common carriers, are permitted to operate over the highways of this State. Purpose of Act; and how cited. Sec. 2. When used in this Act, unless expressly stated otherwise, (a) The term person shall include an individual, a firm, copartnership, corporation, company, an association or a joint-stock association. Definitions. (b) The term commission means the Georgia Public-Service Commission.

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(c) The term motor carrier means every person owning, controlling, operating, or managing any motor-propelled vehicle (and the lessees, or receivers, or trustees thereof, appointed by any court whatsoever) used in the business of transporting persons or property for hire over any public highway in this State and not operated exclusively within the incorporated limits of any city or town; provided that the term motor carrier as used in this Act shall not include and this Act shall not apply to: Meaning of motor carrier. (1) Motor-vehicles engaged solely in transporting school children and teachers to and from public schools. And cars and trucks hauling people and farm products exclusively between points not having railroad facilities, and not passing through or beyond municipalities having railroad facilities, where not more than seven passengers and/or one and one half tons of freight are transported. Exceptions as to cars carrying school children and teachers; cars hauling between points without railroad facilities, etc. (2) Motor-vehicles engaged exclusively in the transportation of agricultural and/or dairy products between any of the following points: farm, market, gin, warehouse, or mill, where the weight of the load does not exceed 10,000 pounds, whether such motor-vehicle is owned by the owner or producer of such agricultural or dairy products or not, so long as the title remains in the producer. And the word producer shall include a landlord where the relations of landlord and tenant or landlord and cropper are involved. The phrase agricultural products as used in this Act shall include fruit, live stock, meats, fertilizer, wood, lumber, cotton, and naval stores, household goods and supplies transported to farms for farm purposes, and/or other usual farm and dairy supplies, and including products of grove and/or orchard, and also poultry and eggs, and also fish and oysters, and all country merchants in rural districts who handle poultry and farm products in pursuance to their own business, and not for hire, and timber and/or logs being hauled by the owner thereof, or his agents and/or employees between forest and mill or primary place of manufacturer. Exception as to cars carrying farm products, etc. Meaning of agricultural products.

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(3) Taxicabs, or motor-trucks of baggage-transfer companies, and motor-trucks of railway express companies and/or motor-trucks engaged exclusively in local draying, which are operated principally within the incorporated limits of cities or towns, but which may in the prosecution of their regular business occasionally go beyond the limits of the city or town in which they operate, and which do not operate between such city or town and fixed termini outside of such city or town limits. Taxicabs, baggage-trucks in cities, etc. (4) Hotel passenger or baggage motor-vehicles when used exclusively for its patrons and employees. Hotel vehicles. (5) Motor-trucks of railway companies which perform a pick-up and delivery service in connection with their freight-train service, between their freight terminals and points not more than five-miles distance, when either or both the freight terminal or such points are outside the limits of an incorporated city or town. Railway motor-trucks (6) R. F. D. carriers or star-route carriers engaged in carrying the U. S. mail, and who are permitted to carry passengers not exceeding five, while actually engaged in transporting U. S. mail over such route. Mail carriers. (7) Motor-vehicles owned and operated exclusively by the United States, this State, or any subdivision thereof. Government vehicles. (d) The term public highways means every public street, road highway, or thoroughfare of any kind in this State used by the public. Public highways defined. (e) The term certificate means a certificate of public convenience and necessity issued under this Act. Certificate defined. Sec. 3. The commission is hereby vested with power to regulate the business of any person engaged in the transportation of persons or property, either or both, for hire, by motor-vehicle on any public highway in this State. Power of commission. Sec. 4. (a) No motor carrier shall, after this Act goes into effect, operated without first obtaining from the commission, after hearing under the provisions of this Act, a

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certificate of public convenience and necessity, pursuant to findings to the effect that the public interest requires such operation. Certificate of public convenience and necessity. (b) The commission may issue the certificate prayed for, or issue it for the partial exercise of the privilege sought; and may attach to the exercise of the right granted by such certificate such terms and conditions as in its judgment the public may require. Terms and conditions of certificate. (c) All certificates of public convenience and necessity granted under the motor-carrier Act of 1929 shall continue in force and effect until revoked by the commission or surrendered by the holders. Certificated under Act of 1929. (d) The commission may at any time, after notice and opportunity to be heard, suspend, revoke, alter, or amend any certificate issued under this Act or the motor-carrier Act of 1929, if it shall be made to appear that the holder of the certificate has wilfully violated or refused to observe any of the orders, rules, or regulations prescribed by the commission or any provisions of this Act, or any other law of this State regulating and/or taxing motor-vehicles, or if, in the opinion of the commission, the holder of such certificate was not furnishing adequate service or it is no longer compatible with the public interest to continue said certificate in force, or the continuance of said certificate is not in conformity with the spirit and purpose of this Act. Revocation, suspension, or change of certificate. (e) Any such certificate may be transferred or hypothecated upon application to and approval by the commission, and not otherwise. Provided, no transfer hereunder shall be permitted so as to destroy competition or create monopoly. Transfer of certificate. (f) Nothing in this Act is to be construed as requiring a private carrier to become a common carrier. Carrier not required to become common carrier. (g) In determining whether such certificate of public convenience and necessity shall be granted, the commission, among other things, must consider the following: Grant of certificate, considerations determining.

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(1) Whether existing transportation service of all kinds is adequate to meet the reasonable public needs; (2) The volume of existing traffic over such route, and whether such traffic and that reasonably to be anticipated in the future can support already existing transportation agencies and also the applicant; (3) Financial ability of the applicant to furnish adequate, continuous, and uninterrupted service for the year round; (4) The effect, expense, and burden on the public highways, including bridges, and on the traffic, both private and common carrier, thereon; (5) The effect on existing transportation revenues and service of all kinds, and particularly whether the granting of such certificate will or may seriously impair essential existing public service. Sec. 5. The commission shall adopt rules prescribing the manner and form in which motor carriers shall apply for certificates required by this section. Among the rules adopted there shall be rules as follows: Rules as to application for certificate. (a) Application shall be in writing, under oath. (b) Shall contain full information concerning the ownership, financial condition, equipment to be used, including the size, weight, and capacity of each vehicle to be used, and physical property of the applicant. (c) The complete route or routes over which the applicant desires to operate. (d) The proposed time schedule. (e) Applicant agrees to observe all rates, schedule or schedules, and classifications of the equipment, as prescribed by the commission. (f) All existing transportation in the territory proposed to be served, and wherein the public needs additional service, and why.

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(g) Any such other or additional information as the commission may order or require. Sec. 6. The commission, upon the filing of a petition for certificate of convenience and necessity, shall fix a time and place for hearing thereon. The commission shall cause a copy of the petition and notice of hearing to be served, at least twenty days before the hearing, upon every common carrier of passengers or property for hire, including railroads operating and rendering service in the territory proposed to be served by the petitioner or applicant for a certificate of convenience and necessity to operate in the same territory, and upon the State Highway Commission. Hearing on application; notice to others than applicant. Sec. 7. No certificate shall be issued or continued in operation unless the holder thereof shall give bond with adequate security for the protection, in case of passenger vehicles, of the passengers and baggage carried, and of the public against injury proximately caused by the negligence of such motor carrier, its servants or agents; and in cases of vehicles transporting freight, to secure the owner or person entitled to recover therefor against loss or damage to such freight for which the motor carrier may be legally liable, and for the protection of the public against injuries proximately caused by the negligence of such motor carrier, its servants or agents. The commission shall approve, determine, and fix the amount of such bonds, and shall prescribe the provisions and limitations thereof, and such bonds shall be for the benefit of and subject to suit or action thereon by any person who shall sustain actionable injury or loss protected thereby. The commission may, in its discretion, allow the holder of such certificate to file in lieu of such bond a policy of indemnity insurance in some indemnity insurance company authorized to do business in the State of Georgia, which policy must substantially conform to all of the provisions hereof relating to bonds, and must likewise be approved by the commission. The commission shall have power to permit self-insurance in lieu of a bond or policy of indemnity insurance, whenever in its opinion the financial ability of the motor carrier warrants. Bond of holder of certificate. Indemnity insurance in lieu of bond. Self-insurance.

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Sec. 8. The commission shall prescribe just and reasonable rates, fares, and charges for transportation by motor carriers of passengers, baggage and property, and for all services rendered by motor carriers in connection therewith, and the tariffs therefor shall be in such form, and shall be filed and published in such manner and on such notice as the commission may prescribe, and shall be subject to change on such notice and such manner as the commission may prescribe. The provisions of this section and the succeeding section 9 shall apply to motor carriers who do not pursue the business of a common carrier, but operate as contract or private carriers for hire, and the rates, fares, and charges prescribed for such contract or private carriers shall be the same as those prescribed for common carriers by motor-vehicle, and no such private or contract carrier shall contract to carry at a greater or less rate than prescribed by the commission, and all such contracts are hereby declared unlawful. Copies of all contracts of private or contract carriers with their patrons shall be filed with the commission. All other provisions of this Act, except where expressly stated otherwise shall, extend to and apply to such contract or private carriers. Provided, that casual or occasional carriers shall not be construed to come under the provisions of sections 8 or 9 of this Act; and the Public-Service Commission shall define what are casual or occasional carriers. Rates to be prescribed by commission. Rates to be same as for common carriers by motor vehicle. Copies of contracts to be filed. Proviso as to occasional carriers. Sec. 9. No motor carrier shall charge, demand, collect or receive a greater or less or different compensation for the transportation of passengers and property or for any service rendered in connection therewith than the rates, fares and charges prescribed or approved by order of the commission; nor shall any motor carrier unjustly discriminate against any person in its rates, fares, charges of service, but the commission may prescribe by general order to what persons motor carriers may issue passes or free transportation, and may prescribe upon the same terms and conditions as now apply to railroad carriers reduced rates for special occasions; to fix and prescribe and rules and schedules. Discrimination in charges prohibited. Free transportation, reduced rates, when allowed.

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Sec. 10. Motor carriers may, as an incident to their business, carry mail, parcels, and packages under such rules and regulations as may be prescribed by the commission. Carriage of mail and packages. Sec. 11. Motor carriers may confine themselves to carrying either white or colored passengers; or they may provide different motor-vehicles for carrying white and colored passengers; and they may carry white and colored passengers in the same vehicle, but only under such conditions of separation of the races as the commission may prescribe. White and colored passengers. Sec. 12. Motor carriers shall not be compelled to carry baggage of passengers, except hand-baggage, the character, amount, and size of which the motor carrier may limit by its rules and regulations, subject to the approval of the commission; and the commission may by rule or regulation limit the amount of the liability of the motor carrier therefor. If a motor carrier shall elect to carry the personal baggage of passengers (other than hand-baggage), the commission shall prescribe just and reasonable rates therefor, and such other rules and regulations with respect thereto as may be reasonable and just, and may by rule or regulation limit the amount of the liability of the motor carrier therefor. motor carrier therefor. Baggage. Limitation of liability for baggage. Sec. 13. Action may be maintained against any corporation operating under this Act in any county in this State where any accident or other liability arises and where there is no agent of such corporation against whom suit is brought in the county where the right of action arises; service in such case may be perfected by serving the party defendant and/or an agent thereof with a second original where such defendant and/or an agent thereof may be located. Venue of suit against carrier. Servie of process. Sec. 14. A motor carrier shall have the right to discontinue its whole service on any route upon thirty days published notice to be prescribed by the commission, and thereupon its certificate therefor shall be cancelled. A motor carrier shall have the right to discontinue any part of its

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service on any route upon thirty days published notice, subject, however, to the right of the commission to withdraw its certificate for such route, if, in the opinion of the commission, such diminished service is not adequate or any longer compatible with the public interest. Discontinuance of service by carrier. Sec. 15. Railroad companies operating in this State are hereby authorized to operate motor-vehicles for hire upon highways, provided they obtain from the commission a certificate under this Act; and provided further that they shall be, as to said motor-vehicles, motor carriers under this Act and subject to all the provisions of this Act; and railroad companies operating in this State are also authorized to own the whole or any part of the capital stock of a corporation or corporations organized or operating as a motor carrier. But no railroad company, nor any company whose stock is owned by a railroad company, shall be granted the certificate of public convenience and necessity without proof such as would be required by an independent motor carrier. Railroad companies as motor carriers. Sec. 16. In all respects in which the commission has power and authority under this Act, proceedings may be instituted, complaints made and filed with it, process issued, hearings held, opinions, orders, and decisions made and filed; and any final order may be reviewed in any court of competent jurisdiction of this State, under the conditions and subject to the limitations as now prescribed by law as relates to the Georgia Public-Service Commission. Complaints to commission; review of orders of commission. Sec. 17. A fee of thirty-five ($35.00) dollars shall be charged for the issue of every certificate of convenience and necessity, and a fee of seven and 50/100 ($7.50) dollars for the transfer of a certificate, which shall be paid to the commission when the commission has approved the application for the certificate, and no certificate shall issue until the said fee of $35.00 has been paid. Fee for certificate, and for transfer. Sec. 18. Every motor carrier shall, as soon as the certificate is issued, and annually on or before each succeeding January 1st, as long as such certificate remains in force, make application to the commission for registration and

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license of all motor vehicles to be operated under said certificate, and upon payment of a fee of $25.00 for each vehicle to the Comptroller-general shall be entitled to register the same and receive a license therefor. The sum or sums derived herein from the issuance and transfer of certificates of convenience and necessity by the Comptroller-general, shall be paid to the State Treasurer, who shall keep such sums thus paid to him in a separate fund to be known as the motor-vehicle fund. From such funds thus derived the State Treasurer shall, upon proper warrant from the Governor, pay all the expenses and salaries of every character as due and provided herein. Such sum or sums as may be left after such salaries and supervisory expenses have been paid, as may remain unexpended on the 1st day of January each year, shall be paid to the State Highway Department for use in maintenance and repair of the highways, as in the discretion of the Highway Board may be directed. Registration and license for vehicles. Separate fund in State Treasury, from fees; how disbursed. Sec. 19. (a) Motor carriers shall keep records, upon forms prescribed by the commission, of all motor-vehicles and trailers used during the current month. On or before the tenth of the month following they shall file under oath with the commission, upon forms prescribed by the commission, summaries of their daily records which will show the capacity of their motor-vehicles and trailers and the miles operated by each motor-vehicle and trailer during the preceding month, together with such other information as the commission may require. Such daily records shall be filed and preserved by the commission for a period of at least two years. Records and reports by motor carriers. (b) The commission shall prescribe the books and the forms of account to be kept by the holders of the certificates, which shall be preserved for such reasonable time as may be prescribed by the commission. The books and records of every certificate-holder shall be at all times open to the inspection of said commission or any agent appointed by it for such purpose. The commission shall have the power to cancel any certificate of necessity and convenience theretofore issued to any motor carrier, for failure to keep the books

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and records as prescribed by the commission, or for failure to comply with any lawful rule or regulation of the commission; but no certificate issued by the commission hereunder shall be revoked upon such grounds without notice and hearing to such motor carrier under such rules and regulations as the commission may prescribe therefor. The commission shall have the power to examine the books and records of all motor carriers to whom it has granted certificates to operate hereunder, and to examine under oath the officers and agents of any motor carrier with respect thereto. Inspection of books, etc. Revocation of certificate. Sec. 20. (a) Every officer, agent, or employee of any corporation and every person who violates or fails to comply with the provisions of this Act (except the provisions relating to the payment of fees or taxes) or any order, rule, or regulation of the commission, or who procures, aids, or abets therein, is guilty of a misdemeanor, and upon conviction shall be punished as for a misdemeanor. Violation of Act, order, or regulation; punishment. (b) Every officer, agent, or employee of any corporation and every other person who knowingly accepts or receives any rebate or drawback from the rates, fares, or charges established or approved by the commission for motor carriers, or who procures, aids, or abets therein, or who uses or accepts from a motor carrier any free pass or free transportation not authorized or permitted by law or by the orders, rules, or regulations of the commission, or who procures, aids, or abets therein, shall be guilty of a misdemeanor, and upon conviction shall be punished as for a misdemeanor. Receiving rebate, use of unauthorized pass, etc.; punishment. (c) The possession of goods, wares, or merchandise loaded on a motor-vehicle consigned to any person, firm, or corporation, being transported or having been transported over the highways in Georgia, without the authority of a certificate for so doing having been issued by the Georgia Public-Service Commission, shall be prima facie evidence that such one so transporting such goods, wares, or merchandise is with intent and in violation of the law regulating the transportation of persons and property over the highways in Georgia. Possession of goods transported without authority of certificate, prima facie evidence of violation of law.

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Sec. 21. The commission is hereby authorized to employ such persons as may be necessary, in the discretion of the commission, for the proper enforcement of the provisions of this Act, the salaries for such employees to be fixed by the commission. The traveling expenses of the commission and its employees incurred in the performance of this Act shall be paid, as similar expenses of the commission, out of the motor-vehicle fund. Expense of enforcement of law. Sec. 22. Each section of this Act and each part thereof is hereby declared to be independent sections and parts of sections, and the holding of any section or any part of a section to be void or ineffective for any cause shall not affect any other section of this Act or part of a section. Invalidity of part of Act, not affect other part. Sec. 23. This Act shall be cumulative to other laws regulating the use of motor-vehicles on the highways. This Act cumulative. Sec. 24. The commission shall have the authority to promulgate rules designed to promote safety, and any such safety rules promulgated or deemed necessary by such commission shall include the following: Authority to make rules for safety. (a) Every motor unit and all parts thereof shall be maintained in a safe condition at all times. And the lights and brakes and equipment shall meet such safety requirements as the commission shall from time to time promulgate. Safety rules. (b) Every driver employed by a motor carrier shall be at least eighteen years of age, of temperate habits and good moral character, and shall be fully competent to operate the motor-vehicle under his charge. (c) Accidents arising from or in connection with the operation of motor carriers shall be reported to the commission in such detail and in such manner as the commission may require. (d) The commission shall require and every motor carrier shall have attached to each unit or vehicle such distinctive marking or tags as shall be adopted by the commission.

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Sec. 25. It shall be unlawful for any motor carrier, its officers or agents, subject to this Act to require or permit any driver to be or remain on duty for a longer period than ten consecutive hours; and whenever any such driver shall have been continuously on duty for ten hours, he shall be relieved and not required or permitted to go on duty until he has had at least ten consecutive hours off duty, except that in cases of unforseen emergency a driver may remain on duty not in excess of twelve hours or for such time as will enable him to complete his regular run. Hours of duty for drivers limited. Sec. 26. The commission is hereby authorized to adopt, after reasonable notice and hearing thereon, such rules and orders as it may deem necessary in the enforcement of the provisions of this Act. Such rules and orders so approved by the commission shall have the same dignity and standing as if such rules and orders were specifically provided in this Act. Notice and hearing as to rules and orders of commission. Sec. 27. When a petition for a certificate of public convenience and necessity has been in whole or in part denied by the commission, or has been granted by the commission and the order of the commission granting same has been quashed or set aside by a court of competent jurisdiction, a new application by the same petitioner or applicant therefor shall not be again considered by the commission within three months from the date of the order denying the same or the judgment of the court quashing or setting aside the order. Certificate not granted; new application. Sec. 28. Nothing in this or any previous Act of the General Assembly shall ever be construed to vest in the owner or holder or assignee of any certificate of public convenience and necessity any vested right to use the public roads of this State, and shall never be construed to give to any motor carrier for hire any perpetual franchise over such public roads. Certificates of public convenience and necessity issued under the provisions of this Act or under the provisions of the motor-carrier Act of 1929 shall, unless sooner revoked under the provisions of this Act, expire at

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the end of seven years from the date of the issuance of same, but may be renewed by the Public-Service Commission with or without hearing, in their discretion. Certificate gives no vested right to use roads; limited to seven years. Sec. 29. If any portion and/or section of this Act should be held unconstitutional or inoperative by any court, the remaining portions and/or sections shall not be invalidated thereby, but shall remain and continue in full force and effect. Invalidity of part of Act not invalidate other part. Sec. 30. Motor carriers who conduct solely an interstate business on or over the highways of this State shall register with the commission the routes over which they operate, the number of motor-vehicles and trailers operated by them, and the character and capacity of such vehicles, the forms for such registration to be prescribed by the commission; and such motor carriers shall give the bond or indemnity insurance prescribed by section 7, of this Act, but limited to the protection of the public against injuries caused by to the negligence of motor carriers; and such motor carriers shall pay annually the license fee prescribed by section 19, of this Act, for each motor-vehicle operated by it over the highways of this State; and each such motor carrier who is not a resident of this State shall appoint an attorney in fact and file such appointment with the commission, on whom process may be served in any suit instituted against such motor carrier in this State, for injuries to any person or property in this State; which suit shall be instituted in thecounty in which the injury occurs; and if the said attorney in fact does not reside in such county, then he may be served with a second original in the county in which he resides. Registration of routes, vehicles, etc. Bond or indemnity insurance. License fee. Nonresident to appoint attorney in fact; venue of suit. Sec. 31. Any motor carrier who operates on the highways of this State without a certificate of public convenience and necessity, or after such certificate is cancelled, may be enjoined by the courts of this State from operating on the highways of this State, at the suit of the commission, or at the suit of a motor carrier or rail carrier which competes with it, or any individual. Injunction against carrier.

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Sec. 32. Be it enacted, that the Act of the General Assembly approved August 29th, 1929, designated and allowed to be cited as Motor-Carrier Act of 1929 by section 1 of said Act, be and the same is hereby repealed, except that all persons who have violated said Act or the rules of the commission passed in pursuance thereof prior to its repeal shall be subject to the penalties thereof; and all rates, fares, and charges, schedules prescribed thereunder shall remain in effect until changed by the commission, and all license taxes due and unpaid thereunder shall be paid; and the repeal hereby of said Act shall not effect any bond or indemnity insurance given under section 5 of said motor-carrier Act of 1929. Repeal of Act of 1929; exceptions. Sec. 33. All laws and parts of laws which may be in conflict with this Act be and the same are hereby repealed. Approved March 31, 1931. MOTOR-VEHICLES FOR HIRE REGULATED. NO. 11. An Act to provide for the regulation of motor-vehicles for hire over the highways of Georgia; to prescribe penalties for violations of this Act and regulations made hereunder; and for other purposes. Be it enacted by the General Assembly of the State of Georgia as follows: Section 1. The word motor-vehicle, as used herein, shall include and be deemed to mean any vehicle engaged in the carriage for hire of goods or passengers or both, and not propelled solely by muscular power, but does not include such vehicles as are customarily operated upon rail tracks. Motor-vehicle defined. Sec. 2. There shall not be operated on any highway of this State any such motor-vehicle whose width, including load, and any frame, part, or body used thereon or in connection

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therewith, is at its maximum width greater than 96 inches, or height, including load, and any frame, part, or body used thereon or in connection therewith, is at maximum height greater than 12 feet, or whose length, including load, and any frame, part, or body used thereon or in connection therewith, is at maximum length greater than 35 feet; and no combination of such vehicles coupled together shall be so operated whose total length, including load and any frame, part, or body, shall in the aggregate be greater than 45 feet. No such motor-vehicle or combination of vehicles, the weight of whose load exceeds 12,500 lbs. for each unit having two or more axles, and 6,350 lbs. where such unit has only one axle, and no motor-vehicle or combination of vehicles exceeding the length herein provided for, shall operate upon the public highways of the State without special written permission of the Public-Service Commission given for some temporary and special purpose. Nothing herein shall be construed to prohibit the hauling of timber, lumber, and piling by motor-trucks, regardless of length or weight from the forest where cut to the owner's place of business, plantation, or residence within the county where originally cut or the adjoining county. Every vehicle using the highways of this State at night shall be equipped with a lamp or lamps clearly visible for a distance of not less than 100 ft. from the front and rear thereof. Dimensions. Weight of load. Proviso as to hauling timber, etc., from forest. Lights. Sec. 3. No such motor-vehicle or combination of vehicles, whose total length, including load and parts, equals or exceeds 25 feet, or whose gross weight, including load and parts, equals or exceeds six thousand pounds, shall be operated on the public highways of the State at a speed in excess of 33 miles per hour; and no other motor-vehicle for hire shall be operated on the highways at a rate of speed greater than 40 miles per hour. Motor-vehicles of not exceeding two tons in weight, including load, engaged exclusively in the carriage of daily newspapers, and passenger vehicles weighing not over 5,000 pounds including load, may

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be operated at a rate of speed not exceeding 40 miles per hour. Speed limit. Sec. 4. No such motor-vehicle shall be operated over the highways of this State with a trailer attached, unless such trailer is so attached to the motor-vehicle drawing it as to prevent the wheels of such trailer from being deflected more than six inches from the path of the towing vehicle's wheels, except in turning curves in the highway, or in making turns in its operation. Trailers. Sec. 5. No such motor-vehicle shall be operated over the highways of this State, unless it is equipped with a mirror of such design and character that it will enable the driver or operator of the motor-vehicle to see the road in the rear of the motor-vehicle and/or trailer attached thereto. Mirror. Sec. 6. The Public-Service Commission shall have full power and authority, in its discretion, to require that a mechanical device for controlling and regulating the speed of trucks and buses coming under their jurisdiction be used; and further to promulgate rules and regulations, in its discretion, for the enforcement of these requirements. Said commission shall have the power and authority to enforce the provisions of this section and the rules and regulations promulgated by it under this section. All drivers of passenger-carrying buses or trucks, operated under the jurisdiction of the Public-Service Commission of Georgia, shall be required to stand a mental and physical examination with reference to said driver's ability and competency to operate such vehicle with respect to safety of passengers and public, under rules and regulations to be prescribed by the Public-Service Commission; and any person or persons driving or operating such passenger-carrying bus or truck, without first standing such examination and receiving a certificate certifying such person or person's fitness to operate such vehicle, shall be guilty of a misdemeanor. Device for regulating speed. Examination of drivers. Driving without certificate; misdemeanor. Sec. 7. No such motor-vehicle engaged in the carriage of passengers for hire shall carry on the top of said vehicle or on its sides any piece of baggage or other detachable object

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weighing more than 150 pounds, and said baggage shall be securely strapped and fastened. Baggage, etc. Sec. 8. It shall be the duty of the law-enforcement officers of the State and of each county, city, or other municipality to see that the provisions of this Act and all other laws of this State regulating the operation of such vehicles are enforced within their respective jurisdictions; and to this end such officials, as well as the Public-Service Commission and its representatives employed under this Act, are hereby given the authority and the power to check all motor-vehicles for hire using the public highways of this State, and determine whether they have complied and are complying with the provisions of this Act and all other laws of this State regulating the use of the public highways by motor-vehicle carriers for hire. Enforcement of Act. Sec. 9. Any person, firm, or corporation operating any motor-vehicle in violation of this Act, or who shall violate any of the provisions of this Act in any other wise, shall be guilty of a misdemeanor and punished as such. Every trip made by any such vehicle in violation of this Act shall constitute a separate offense, and the courts of any county in which any part of any such trip is made shall have jurisdiction for the prosecution and trial of cases made hereunder. Violation of Act; misdemeanor. Sec. 10. Each section of this Act and each part thereof is hereby declared to be independent sections and parts of sections, and the holding of any section or any part of a section to be viod or ineffective for any cause shall not affect any other section of this Act or part of a section. Invalidity of part of Act not affect other part. Sec. 11. Only such laws and parts of laws as are inconsistent with this Act are repealed hereby. Approved March 31, 1931.

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PRISON FARM PURCHASE COMMISSION. NO. 6. An Act to provide for a Commission to buy a State Farm; to provide funds for said purposes; to prescribe the acreage of said farm; to prescribe how the purchase shall be made; to provide how said farm shall be delivered to the Prison Commission; to provide for the transfer of convicts to said farm; to provide for the classification of prisoners; to provide for the transfer of negro inmates of Milledgeville State Hospital to present State Farm; to provide for the manufacture of road signs and other equipment by convict labour; to authorize the State Highway Department to advance funds for said purchase; to provide for sale of articles to State Highway Department to repay said funds; to provide funds for the expense of said commission; to provide for working convicts on the State Highways; to authorize the Prision Commission to furnish products of said State Farm to the State institutions; and for other purposes. Whereas attention of the General Assembly has been officially directed to present inadequate facilities for handling and caring for certain wards dependent upon the State, and to the deplorable conditions at certain institutions; and whereas official documents and correspondence emphasize that all available space at the State Sanitarium has been utilized, and the inability of the authorities of that institution to receive and properly care for all the patients in the State who have been committed to that institution and that for lack of room a large number of unfortunate mentally deficient people are detained in the jails of the State; and whereas the State Prison Commission has found it necessary to call upon the General Assembly to take immediate steps to make some provision that will enable the Prison Commission to care for, handle and house the convicts who are rapidly being turned back to the State by counties to which they have heretofore been alloted, and to devise some method or methods by which such convicts may be

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employed in sustaining occupations; and whereas the report of the State Prison Commission shows that the present population of the State Prison Farm, near Milledgeville, is approximately one third greater than the maximum capacity for which that institution was constructed and equipped, resulting in the necessity at times of requiring numbers of convicts to sleep on floors, and affording vastly insufficient occupation to keep the numerous convicts employed, and whereas the property occupied by and used for a central State prison at or near Milledgeville has long been recognized as entirely unsuitable for agricultural purposes and that said lands cannot be profitably cultivated, and are not sufficiently large in area to accommodate all the convicts of this State: Now therefore Preamble. Be it resolved by the House of Representatives, the Senate concurring, that: Section 1. A special commission be appointed from the General Assembly, to be composed of five members of the Senate to be appointed by the President thereof, and eight members of the House of Representatives to be appointed by the Speaker thereof, together with the three members of the Prison Commission, to be known and designated as the Prision Farm Purchase Commission. Prison Farm Purchase Commission, how constituted. Sec. 2. That said Prison Farm Purchase Commission be and they are hereby invested with full power and authority to purchase, or to contract to purchase, or to secure options, for and on behalf of the State of Georgia, subject to a good and merchantable title, a tract of land in said State, suitable for and to be used as a penitentiary and prison farm, upon such terms and conditions and payments as may seem wise to said Prison Farm Purchase Commission, provided it does not exceed the sum of two hundred thousand ($200,000.00) dollars. Powers of Commission. Cost of land limited to $200,000.00. Sec. 3. That said prison farm so purchased shall consist of not less than five thousand (5,000) acres and not more than thirty thousand (30,000) acres, shall be accessible to railroad and improved highway facilities, well watered, shall

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contain ample timber for buildings and farm purposes, and suitable pastures. The land must be good, fertile land, and well adapted for pasturage and raising all food and other crops, and suitable for a prison plant to meet the requirements of the State in caring for, handling, housing, maintaining, and keeping such prisoners that the State may be called upon, in compliance with law, to confine to the farm or penitentiary. Requirements as to land purchased. Acreage. Sec. 4. That upon the passage of this resolution, when the same has been approved by the Governor, it shall be the duty of the Prison Farm Purchase Commission to meet forthwith at the State Capitol and organize and advertise and ask for the submission of offers of land suitable for a prison farm; that careful personal inspection shall be made of all lands offered, and the lowest prices, terms, and conditions be obtained; and that the said Prison Farm Purchase Commission may then purchase the lands which in their judgment are best suited for the purposes, having due regard to price, terms, and conditions, and when the selection is made the same shall be approved by the Governor before the sale is consummated. Organization of Commissoin. Duties. Governor's approval of purchase. Sec. 5. That no real-estate agent, firm, individual, or corporation shall receive any compensation or commission from the State on account of the purchase of any lands herein provided for. No commission for agent. Sec. 6. That upon the completion of the purchase of said prison farm the same shall be turned over and delivered to the Prison Commission, and the Prison Commission shall begin the transfer of convicts to this farm, erecting temporary quarters and stockades for them, and employing them in preparing the new prison farm for cultivation and occupancy. Transfer of convicts to farm. Sec. 7. That the new prison farm be purchased for the express purpose of accommodating the male convicts that may come into the hands of the Prison Commission, those convicts that may be surrendered by county officials, and male convicts now at the State farm near Milledgeville

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who may be assigned to said new farm, and in the erection thereon of a central penitentiary as provided for in this resolution. Provided, however, that any county in this State now maintaining a convict camp or that may hereafter desire to set up and maintain a convict camp where felony convicts are worked or kept may or shall have the right to use its quota of felony convicts as now provided by law. Sec. 8. That the transfers of prisoners from the present State farm at Milledgeville, and from the counties which may in future turn back to the State their felony prisoners, and transfers from elsewhere, shall be made gradually in order that ample time may be had for cleaning and constructing houses, camps, and stockades, and the erection of machinery of any nature required on said new farm, and that in making said transfers the Prison Commission shall retain at the present State farm at Milledgeville all female prisoners and all those assigned to the tubercular hospital, and also those that are infirm or incapacitated for work on said new farm, and in addition thereto such other prisoners as may be needed and may be assigned by the Prison Commission to work in any of the industrial plants now located on the State farm at Milledgeville or that may hereafter be erected thereon tc be operated by and under the direction of the said Prison Commission; and the Prison Commission shall reserve so much of the lands of the State farm at Milledgeville as may be needed for the support and maintenance of the female prisoners and of the tubercular prisoners, and of such aged, infirm, or disabled prisoners as may be left on said farm, and also such lands as may be needed for use in connection with the operation of industrial plants, together with such buildings as may be needed for housing, caring for, and keeping safely the several classes of prisoners above mentioned and referred to, and such others as may be assigned to said State farm at Milledgeville; and remainder of the lands and buildings not required for use in supporting, maintaining, and caring for and keeping safely the several classes of prisoners above

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mentioned, including those prisoners assigned to work in the industrial plants, may be turned over by the Prison Commission to the trustees of the Milledgeville State Hospital for the Insane, to be used by the authorities of said hospital for use in housing and caring for and supporting colored insane patients, as hereinafter provided for, on the lands thus turned over by the Prison Commission to said hospital and its authorities; but the lands and buildings reserved by the Prison Commission are expressly left under the jurisdiction of said Prison Commission, and are not to be encroached upon by the said hospital or its authorities. Female and infirm prisoners, etc., not transferred. Sec. 9. The Prison Commission shall be required to classify the prisoners at said farm at Milledgeville and wherever the new farm may be purchased, according to physical condition, conduct, and demeanor and the degrees of crime, and to make rules, if not already in existence, governing the transfer from one class to another of such prisoners, such classes to be designated by grades. The prisoners convicted for heinous crimes, and those who appear to be incorrigible, and those whose conduct is subversive of discipline and the morale of the prison camps shall be segregated and kept apart, both during working hours and in the hours of rest, from the other prisoners not so classified; with the provision, however, that when the conduct of any prisoner put in the segregated class for the above reasons shall justify his transfer, he shall be promoted and transferred to the group of prisoners not under the ban herein provided for. Classification of prisoners. Sec. 10. That said Prison Farm Purchase Commission shall make inquiry into and determine the necessities of the Milledgeville State Hospital for the care of the inmates in respect to more adequately housing the patients of that institution. That said Prison Farm Purchase Commission make a survey, with the authorities of the Milledgeville State Hospital, to determine the extent of improvement in operating conditions at this institution which will result from the conversion of that portion of the present State Prison Farm property, so that it may be employed for the

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care, attention, handling, treatment, etc., of the negro inmates, to the end that all of the present Milledgeville State Hospital equipment and lands may be maintained for the use of white patients, and that so much of the present State Prison Farm property as may be necessary and not reserved by the Prison Commission be converted to the use of negro patients. Needs of State Hospital to be inquired into. Negro inmates. Sec. 11. That the Prison Commission be and they are hereby authorized and directed in their discretion to manufacture at the prison farms or either of them, with convict labor, highway road signs, automobile license tags, and such other articles now used or that may hereafter be required by the State Highway Board on State-aid roads, said articles to be sold to said State Highway Board at fair market value and upon such terms and conditions of payment as may be agreed upon by and between the Prison Commission of Georgia and the State Highway Board, and the State Highway Board is hereby expressly authorized to contract with said Prison Commission for said articles and to make payment therefor on such terms and conditions as may be agreed upon between said named Prison Commission and State Highway Board. Further provided, that the State Highway Board is directed and authorized to advance the sum of $200,000.00, or so much thereof as may be required, to the Prison Commission of Georgia on such contracts as may be agreed to between said Highway Board and said Prison Commission, which sum shall be used for the purchase of said farm, erecting buildings thereon, and for the purchase of machinery to manufacture said highway road signs, automobile license tags, and such other articles now used by said State Highway Board. Manufacture of road signs, automobile license tags, etc. Highway Board to advance $200,000.00. Sec. 12. That all net amounts received by the Prison Commission from the sale of any of said articles or products to the State Highway Board, or to any other department or institution of the State, or from any other funds or sums allocated to the Prison Commission for this specific purpose, from any source or sources, shall be applied on the purchase-price of said prison farm, buildings, machinery

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and equipment, and that any and all such sums so received and expended by the Prison Commission for purposes aforesaid shall be deemed a credit to that extent on any sum herein appropriated for the purchase of said farm and the equipment thereof. Funds from Prison Commission. Sec. 13. That for the prupose of buying said lands and equipping said prison farm and penitentiary with implements, tools, stock, buildings and stockade and the like, the sum of two hundred thousand ($200,000.00) dollars, or so much thereof as may be necessary, be and the same is hereby appropriated, payable out of any of the funds allocated to the State Highway Department by law, and if and when the same may be necessary in the judgment of the Prison Commission, concurred in by the Governor, to carry into effect the term of this Act. Appropriation of $200,000.00. Sec. 14. That the sum of twenty-five hundred ($2,500.00) dollars, or so much thereof as may be necessary, is hereby appropriated for the purpose of defraying the expenses of the said Prison Farm Purchase Commission. $2,500.00 appropriated for expenses of Commission. Sec. 14A. In addition to the provisions contained in the Act of General Assembly approved September 19th, 1908 (Georgia Laws 1908, page 1119), for the disposition of felony convicts, the Prison Commission may arrange with the State Highway Department to work so many of said convicts upon any of the State-aid System of public roads in this State as can be economically worked, and the State Highway Department shall work upon said highways such portion of said convicts as said department can economically work, said department being authorized to provide for the housing, clothing, feeding, guarding, equipping, and otherwise taking care of said convicts so worked by said department out of funds in its hands available for said purpose. Arrangements for working convicts on State-aid System of roads. Sec. 15. The Prison Commission of the State of Georgia are authorized from said farm to furnish to the various State institutions requiring same such products as may be raised and produced on said farm; said Prison Commission

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to have credit for products so furnished at a reasonable and fair price, and any surplus to be sold and disposed of by the Prison Commission. Farm products for State institutions. Sec. 16. That all laws and parts of laws in conflict herewith be and the same are hereby repealed. Approved March 24, 1931.

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PART II. RESOLUTIONS. RESOLUTIONS. Barrett-Rogers School-Fund Payments. Deceased Members, Payment for. Federal Fish Hatchery. Forest-Fire Laws; Grand Juries. Law Books to Calhoun County. Law Books to McIntosh County. Law Books to Pataula Circuit Judge. Members and Officers After Adjournment. Mulberry Grove Memorial to Congress. Yorktown Sesquicentennial Celebration. BARRETT-ROGERS SCHOOL-FUND PAYMENTS. NO. 4. Whereas those schools throughout the State, entitled to participate in and to receive aid from the Barrett-Rogers funds of the common-schools appropriation of the State, have received no payment or aid from such funds for the years 1928, 1929, and 1930, and whereas such schools in many instances have exhausted their credit against the payment of this aid, and are faced with the necessity of closing until and unless such funds are paid them. Preamble. Therefore be it resolved by the Senate, the House concurring, that the State Department of Education is hereby directed and instructed to draw requisitions on behalf of and in favor of such schools, covering the respective amounts of such unpaid aid or appropriation for any and all years prior to the year 1928 and the years 1928, 1929; and

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the Governor is hereby directed and instructed to draw his warrants and to direct their payment from the first funds in the Treasury and not otherwise especially allocated by law. School-fund payments for 1928, 1929, and before. Approved March 24, 1931. DECEASED MEMBERS, PAY FOR. NO. 7. Whereas the Hon. Charles K. Henderson Jr. departed this life on February 15, 1931; and Preamble. Whereas the distinguished gentlemen, at the time of his death, was one of the Representatives of Carroll County in the General Assembly of Georgia; and Whereas it is customary and right, under such circumstances, that as a Member of the House of Representatives he was entitled to the per diem for the entire duration of the Extraordinary Session of the General Assembly now assembled; therefore Be it resolved by the House, the Senate concurring, that the Treasurer of the State of Georgia be and he is hereby authorized, empowered, and directed to pay to Mrs. Charles K. Henderson Jr., the widow of the deceased Member of the House of Representatives, the full amount of the per diem and mileage due to the said Charles K. Henderson Jr., for the entire duration of the Extraordinary Session of the General Assembly now convening, less any amount heretofore advanced to the said deceased member during his lifetime. Pay for Charles K. Henderson, deceased. Be it further resolved, that the Treasurer of the State of Georgia be and is hereby authorized, empowered, and directed to pay to the legally qualified administrator or executor of the estate of the deceased Senator from the 6th District Hon. T. C. Ham, the full amount of the per

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diem and mileage due to the said T. C. Ham, for the entire duration of the Extraordinary Session of the General Assembly now convening, less any amount heretofore advanced to the said deceased member during his lifetime. Pay for T. C. Ham, deceased. Approved March 31, 1931. FEDERAL FISH HATCHERY. NO. 5. Whereas an Act of the Congress of the United States, approved May 21, 1930, authorizes the establishment of another Federal Fish Hatchery in Georgia, and appropriates the funds therefor; and Preamble. Whereas said Act especially provides that No part of any appropriation made under authority of section 1, 2, 3, 4, or 5 shall be expended in the construction, purchase, or enlargement of a station or substation until the State in which such station or substation is to be located shall have by legislative action accorded to the United States Commissioner of Fisheries and his duly authorized agents the right to conduct fish hatching and fish culture and all operations connected therewith in any manner and at any time that may by the Commissioner be considered necessary and proper, any laws of the State to the contrary notwithstanding; Be it resolved that the United States Commissioner of Fisheries and his duly authorized agents are hereby accorded the right to conduct fish cultural operations and scientific investigation in the waters of this State in such manner and at such times as may be considered necessary and proper by the said Commissioner and his agents, any laws of the State to the contrary notwithstanding. Right accorded for Federal fish culture. Approved March 21, 1931.

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FOREST-FIRE LAWS; GRAND JURIES. NO. 8. Be it resolved by the General Assembly of Georgia, that the Judges of the Superior Courts of the State be and they are hereby requested to specially charge the grand juries of their respective circuits, sections 227 to 230, inclusive, of the Penal Code, as amended by the Acts of 1927, page 144, in order that the forest-fire laws may be better understood by the public, and the better protection of woodlands be a logical result of our State. Judges requested to give in charge forest-fire laws. Approved March 31, 1931. LAW BOOKS TO CALHOUN COUNTY. NO. 3. Whereas the court-house of Calhoun County was burned several years ago, and all of the library of the Ordinary and the Clerk of the Superior Court was destroyed, Preamble. Whereas the Ordinary and Clerk of said county have not been furnished with the Georgia laws and reports to replace those destroyed: Therefore be it resolved by the House, the Senate concurring, that the State Librarian be and she is hereby authorized and directed to furnish to the Ordinary of Calhoun County all the Georgia Laws, all the Supreme Court Reports and all the Court of Appeals Reports, and to furnish to the Clerk of the Superior Court of Calhoun County volumes 29, 44, 59, 60, 105 and 107 of the Supreme Court Reports. Law books for county. Approved February 24, 1931.

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LAW BOOKS TO McINTOSH COUNTY. NO. 6. Whereas the court-house of McIntosh County, in Darien, was seriously damaged by fire on the night of March 23rd, 1931, and whereas all of the Reports of the Supreme Court of Georgia, and the Court of Appeals, and Codes were destroyed: Preamble. Therefore be it resolved by the Senate, the House of Representatives concurring, that the State Librarian is hereby authorized and directed to furnish to the Commissioners of McIntosh County a full and complete set of Georgia Codes, Supreme Court Reports, and Court of Appeals Reports, out of the stock now on hand, to be used in said court-house. Law books for county. Approved March 26, 1931. LAW BOOKS TO PATAULA CIRCUIT JUDGE. NO. 2. Resolved by the Senate, the House concurring that: whereas the Judge of the Superior Courts of the Pataula Circuit has not been furnished with the law books incident to his office; Therefore be it resolved, that, upon requisition therefor by the present incumbent in the office, the State Librarian be and she is hereby authorized and directed to furnish the said judge with such books as are furnished other Judges of the Superior Courts of this State. Preamble. Books for judge of Pataula Circuit. Approved March 6, 1931.

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MEMBERS AND OFFICERS AFTER ADJOURNMENT. N0. 9. Resolved by the House of Representatives, the Senate concurring, that the Speaker of the House of Representatives and his secretary and the President of the Senate and his secretary, the Clerk of the House of Representatives, and the Secretary of the Senate be and they are hereby authorized to remain at the Capitol five days after the adjournment of the General Assembly, for the purpose of affixing their official signatures to all bills and resolutions passed previous to said adjournment; and that they be allowed their per diem for said time. Resolved, that the Chairmen, respectively, of the Enrollment and Auditing Committees of the House and Senate, together with the members of the Senate Enrollment Committee and seven members of the House Enrollment Committee to be designated by the Chairman thereof, and two members of the House Auditing Committee, and two members of the Senate Auditing Committee to be designated by the Chairman thereof, and the Chairman of the House Engrossing Committee and seven members of the House Engrossing Committee and to be designated by the Chairman thereof, and the Chairman and the members of the Senate Engrossing Committee to be designated by the Chairman thereof, be and they are hereby authorized to remain at the Capitol five 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. Certain committee chairmen and members to remain for unifinished business. Resolved, that the Postmistress of the House be and she is hereby authorized to remain at the Capitol five days after the adjournment of the General Assembly, for the purpose of distributing and forwarding members' mail, and that she be allowed her per diem for said time. Postmistress.

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Resolved further, that three porters of the House and three porters of the Senate be and they are hereby authorized to remain at the Capitol five days after the adjournment of the General Assembly, and they be allowed their per diem for said time. Porters. Approved March 31, 1931. MULBERRY GROVE MEMORIAL TO CONGRESS. N0. 10. Be it remembered, that when the fortunes of the American colonies were at the lowest ebb, Washington sent to the south Major-General Nathaniel Greene, of Rhode Island, in the hope that the great military genius of this soldier, who has been described as perhaps the ablest general officer of the Revolution next to Washington, might succeed in devising means to relieve these communities of the awful affliction of British occupation and partisan warfare; and be it further remembered that Washington's faith in Greene was justified by the action of the latter in compelling Cornwallis and Tarleton to move north, resulting finally in the surrender of the former at Yorktown; thus, in effect, ending successfully the struggle for political freedom. Be it further remembered, that at the conclusion of the Revolutionary War the State of Georgia made a practical expression of its gratitude to General Greene by presenting to him that certain plantation of 2,000 acres near Savannah, in the County of Chatham, Georgia, known as Mulberry Grove, on which plantation General Greene resided until his death on the 19th day of June, 1786. Preamble. And be it further remembered, that another hero of the Revolution was associated with said Mulberry Grove, in that Major-General Anthony Wayne of Pennsylvania, known affectionately to his soldiers, because of his extreme

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gallantry, as Mad Anthony Wayne, was the owner by presentation from the State of Georgia of the two adjoining plantations, on one of which he resided and from which he made frequent visits to General Greene at Mulberry Grove and was with him at his death. And be it further remembered, that Eli Whitney, of the State of Massachusetts, was a visitor to the family of General Greene after his death and resided with them on said Mulberry Grove. And be it further remembered, that while said Whitney was a member of the late General Green's household on Mulberry Grove he invented the cotton-gin, and that this invention was, perhaps, the greatest mechanical boon ever conferred on the farmers of the South and the manufacturers of the nation. So that, because of its association with these soldiers and this inventor, Mulberry Grove may be described as one of the shrines of the American people, to whom it should belong, and by whom it should be preserved as a memorial to these Americans. Therefore be it resolved by the General Assembly of Georgia, that the congress of the United States be requested to secure, by purchase or otherwise, said Mulberry Grove plantation, and to do necessary things, by legislation or otherwise, to declare the same a national park and to hold the same as such, in perpetuity, as a memorial to Major-General Nathaniel Greene, Major-General Anthony Wayne, and Eli Whitney, and that the name Greene-Wayne-Whitney National Park be given it. Request that Congress acquire Mulberry Grove plantation and name it Greene-Wayne-Whitney National Park. Resolved further, that copies of this resolution be forwarded by the Governor of this State, to the Vice-President of the United States, and the Speaker of the Congress of the United States, to be laid before the Senate and House of Representatives of the United States, and that Honorable Charles G. Edwards, Representative in Congress from the First Congressional District of Georgia, in which district is

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Chatham County, Georgia, and Honorable William J. Harris and Honorable Walter F. George, Senators in Congress from Georgia, be requested to introduce such legislation as may be necessary to carry out the request made in this resolution; and that the other Representatives from Georgia in Congress be also requested to give all necessary aid to the passage thereof. Approved March 31, 1931. YORKTOWN SESQUICENTENNIAL CELEBRATION. NO. 1. Whereas the Congress of the United States has, by appropriate legislation, provided that a National Celebration of the Sesquicentennial of the Victory of Yorktown shall be officially observed at Yorktown, Virginia, October 16th to 19th, 1931, and has invited the States of the Union to participate; and whereas on Thursday, February 12th, 1931, at a joint session of the General Assembly of this State, Dr. W. A. R. Goodwin, duly accredited representative of the Honorable John Garland Pollard, Governor of Virginia and President of the Yorktown Sesquicentennial Association, addressed the joint session, voicing the invitation of the United States Commission and the cordial assurance of welcome of the Governor of Virginia and Virginia State Commission that the State of Georgia would be officially present and participate in the Yorktown Sesquicentennial Celebration; and whereas it is pre-eminently fitting that Georgia as one of the original thirteen States should fully and officially share in this momentous historic event, at which the President of the United States will be present and make the principal address. NOW, therefore, be it resolved by the Senate, the House concurring, that a Commission of thirty-six (36) members, to be composed of nine (9) members of the Senate, to be

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appointed by the President of the Senate, fifteen (15) members of the House, to be appointed by the Speaker of the House of Representatives, and twelve (12) citizens of the State of Georgia to be appointed by the Governor, with the Governor, the President of the Senate, and the Speaker of the House of Representatives (who are now in office) ex-officio members, be and is hereby constituted. Preamble. Commission to arrange for State's participation in Yorktown celebration It shall be the duty of this Commission to endeavor to arrange for the official participation of this in the Sesquicentennial Celebration of the Victory of Yorktown which brought to a triumphant close the War of the Revolution and marked the beginning of our Nation's Independence. It shall further be the duty of this Commission to cooperate with other duly constituted agencies charged with the responsibility of planning for the said celebration. It shall seek to arouse the interest of the people of this State in the proposed celebration, and promote the effort to have the event celebrated on October 19th, 1931, in every city, village, and hamlet, and in every public and private school of the State; and it shall seek to promote the suggestion officially made, that in every church thanksgiving be offered to Almighty God on Sunday, October 18th, for the blessings of liberty and for the protection which has guarded this nation and people through the years that are gone, and invoke His belssing upon us in the years that lie ahead. Approved March 4, 1931.

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INDEX A ACCIDENT INSURANCE See Income Tax. ACCIDENT REPORTS See Motor-Carrier Regulation. AD VALOREM TAX REDUCTION See Income Tax. ALLEYS, BOWLING, ETC. See Taxes. APPROPRIATIONS See Budget Bureau. Acts tabulated 5 Bills for, to be considered after budget bill; requirements as to 96 7 Budget bill as affecting 96 7 Committees of General Assembly, appropriation for 9 , 132 Confederate soldiers and widows 5 Emergency appropriations 98 Expenses of General Assembly 6 , 132 Hearings on 95 97 Prison-farm purchase; expenses of commission 118 Publishing constitutional amendments 9 ATTORNEY-GENERAL See Income Tax. AUDITOR (STATE) See Budget Bureau. AUTOMOBILES See Motor-Carrier Regulation; Motor-Carrier Taxation; Motor-Vehicles for Hire, Regulation of. B BAGGAGE See: Motor Carrier Regulation; Motor Carrier Taxation; Motor Vehicles for Hire. BANKS See Income Tax. BENEFICIARY ASSOCIATIONS See Income Tax. BARRETT-ROGERS SCHOOL FUND Payments for back years 127 BOND See Motor-Carrier Regulation. BOWLING ALLEYS See Taxes. BUDGET BUREAU Act establishing 94 Accounts, supervision of 98 Adoption of budget bill to precede other appropriations 96 Amendment of budget 96

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Appropriation bills, requirements as to 96 7 Auditor, assistant director; powers 94 Change or transfer of allotment 97 Conference with Governor-elect 95 Contingent or emergency appropriations 98 Direction by, as to forms, records, standards of efficiency 98 Efficiency standards, direction as to 98 Emergency appropriations 98 Estimates by departments, etc. 94 5 Execution of budget 97 Expenditures exceeding estimated revenue 95 Forms for officers, etc., direction as to 98 General Assembly, amendments by; hearing by 96 Governor, amendment of budget bill by 96 Governor, ex-officio director 94 Governor-elect, conference with 95 Hearing by Governor 97 Hearing of officers, etc., by General Assembly 96 Hearings, public 95 Inspection of departments 98 Lump-sum appropriations for departments, etc. 96 Members of 94 Preparation of budget 94 Public hearings on estimates 95 Recommendation of Governor 95 Records of departments, etc., supervision of 98 Repeal of Acts of 1918, 1922, etc. 98 Requisitions by spending agencies 97 Right to be heard on bill 96 , 97 Submission of budget 95 Supervision of departments, etc. 98 Supplementary appropriation bills 96 7 Unused supplementary appropriations 97 BUILDING AND LOAN ASSOCIATIONS See Income Tax. BUS OPERATORS See Motor Carrier; Motor-Vehicles for Hire. C CALHOUN COUNTY Books of laws and reports for Ordinary and Clerk 130 CARRIERS See Cigar and Cigarette Stamp Tax; Motor-Carrier Regulation; Motor-Carrier Taxation; Motor-Vehicles for Hire. CEMETERIES See Income Tax. CHARITABLE ORGANIZATIONS See Income Tax.

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CIGAR AND CIGARETTE STAMP TAX Act providing for 11 Aiding or abetting violation of Act 19 Alteration of stamp 18 Applied to Confederate pensions, etc. 23 Carrier's duty 15 Claim of seized goods 20 Commission for affixing, etc. 14 Commissioner of Revenue's duties; powers 15 et seq. Compromise with claimant of seized goods 22 Contraband goods 20 23 Definitions of terms of Act 12 Devices to defraud 18 Display of license 16 Distributors of stamps; appointment, pay 16 Duplicate invoices 13 Effective April 1, 1931 24 Evasions of Act 17 et seq. False entry 18 Forfeiture to State 20 Forfeiture, waiver of 22 Forging or counterfeiting stamps 17 Freight bill, filing copy 15 Informer's share of fine 23 Inspection, hindering 18 Invalidity of part of Act, not invalidate other part 23 Invoice false 19 Invoice, not producing 19 Invoices, wholesale dealer's duty as to 13 License for dealer; application; refusal; revocation, etc. 15 License, sale without 17 Occupation taxes superseded by 23 Offenses 17 Presumption against dealer 15 Proceeds from tax, etc., disposition of 23 Receiving shipment of unstamped cigars, etc. 19 Refunding cost of stamps 15 Removing marks from stamps 18 Repeal of prior Acts; proviso 24 Retail sales 12 Revenue Commissioner's duties 15 Revocation of license 16 Rules of Revenue Commissioner, power to make 15 , 16 Sale at retail and wholesale at same place prohibited 19 Sale by commissioner; proceeds 21 Sale of unstamped article 18 Sales to United States Government 13 Seizure of goods; claim; sale 20 23

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Sheriff's duty; fee 23 Solicitor's duty and fee 23 Stamp distributors 16 Stamps; denomination, affixing, cancelling, etc. 12 et seq. Stamps, refunding cost of 15 Wholesale dealer's commission for affixing, etc. 13 Wholesale dealer's duties 13 Using used stamp 18 CIVIC LEAGUES See Income Tax. CLUBS See Income Tax. COLORED PERSONS See Motor-Carrier Regulation; Prison Farm Purchase Commission. COMMISSION FOR YORKTOWN CELEBRATION 135 COMMISSION, PRISON See Prison Farm Purchase Commission. COMMISSION, PUBLIC SERVICE See Motor-Carrier Regulation; Motor-Vehicles for Hire. COMMISSION TO PURCHASE PRISON FARM See Prison Farm Purchase Commission. COMMISSIONER OF AGRICULTURE See Milk Powder. COMMISSIONER OF REVENUE See Cigar and Cigarette Stamp Tax; Income Tax. COMMON CARRIERS See Motor-Carrier Regulation; Motor-Carrier Taxation; Motor-Vehicles for Hire. COMPTROLLER-GENERAL See Motor-Carrier Taxation; Taxes. Ad valorem tax, reduction of 60 Tax fixing, duty in 60 CONFEDERATE SOLDIERS See Pensions. CONTRABAND GOODS See Cigar and Cigarette Stamp Tax. CONVICTS See Prison Farm Purchase Commission. CORPORATIONS See Income Tax; Taxes. D DEPARTMENTS Supervision of 98 DRIVERS See Motor-Carrier RegulationMotor-Vehicles for Hire.

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E EFFICIENCY STANDARDS See Budget Bureau. EXPENSES OF STATE GOVERNMENT See Appropriations. F FARM PRODUCTS AND SUPPLIES See Motor-Carrier Regulation; Motor-Carrier Taxation. FILLING STATIONS See Taxes. FIRE See Forest Fire Laws. FISH See Motor-Carrier Taxation. Federal culture of, in Georgia waters; right accorded for 129 FOREST FIRE LAWS Judges requested to charge grand juries as to 130 FORFEITURE See Cigar and Cigarette Stamp Tax. FORGERY See Cigar and Cigarette Stamp Tax. FRATERNAL ORDERS See Income Tax. FUNERAL DIRECTORS See Taxes. G GAMES See Taxes. GASOLINE See Taxes. GENERAL ASSEMBLY Appropriations for 6 , 9 , 132 Budget 96 Committee work after adjournment 132 Deceased members, pay for 128 Postmistress, pay of, after session 132 Unifished business, resolution as to 132 GOLF See Taxes. GOVERNOR See Budget Bureau; Prison Farm Purchase Commission. Tax fixing, with Computer-General; estimates and reduction 60 GOVERNOR-ELECT See Budget Bureau. GRAND JURIES See Forest Fire Laws. GREENE, NATHANIEL Memorial to 133

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H HAM, T. C. Deceased member of General Assembly, pay for 128 HENDERSON, CHARLES K., JR. Deceased member of General Assembly, pay for 128 HIGHWAY BOARD See Prison Farm Purchase Commission. HIGHWAYS See Motor-Carrier Taxation. HOTEL VEHICLES See Motor-Carrier Regulation; Motor-Carrier Taxation. HOSPITAL, STATE See Prison Farm Purchase Commission. I INCOME TAX Act providing for 24 Accident insurance; exemption of proceeds 30 Account books, use of 36 Accounting periods 39 Accrued, meaning of 25 Act of 1929, repeal of, when effective 59 Ad valorem tax, reduction of 60 Addition to tax in case of deficiency or delinquency 52 Administrator's return 45 Advising disregard of regulations; punishment 57 Affidavit of illegality 54 Agent, return by 45 Aiding or assisting in false return, claim, etc. 56 Allocation and apportionment of income 34 Allocation in special cases 37 Amendment of regulations, power as to 58 Amount of income taxable 44 Assessment and collection of deficiencies 50 Assessment and collection; period of limitation 51 Associations, returns by 46 Attorney for State, solicitor-general 54 Attorney-general to represent commissioner 55 Attorney-general's inspection of returns 57 Bankrupt corporation 45 Banks; exemption 27 Bank-stock dividends; exemption 31 Beneficiary societies; exemption 26 Boards of trade; exemption 27 Books of account, permission to base return on, how obtained 36 Broker's return 47 Building and loan associations; exemption 26

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Business leagues; exemption 27 Business partly in Georgia and partly outside 34 Cemeteries; exemption 26 7 Chambers of commerce; exemption 27 Charitable organizations; exemption 27 Civic bodies; exemption 27 Claim for refund 54 Clubs; exemption 27 Collection by sheriff 53 Commissioner's powers and duties 58 Consolidation of corporations 43 Construction of Act not affected by captions of section 60 Contributions, deduction for 32 Corporation defined 24 Corporation, information by 46 7 Corporation rate 26 Corporation returns 45 Corporation selling to create loss or improper net income 47 Corporations, public-service 37 Corporations taxable 26 , 34 Credits against taxes 33 Dates for return and payment 48 9 Debt personal, income tax is 55 Deceased persons 29 , 45 Deductions from gross income 31 2 Deductions not made 33 Deficiency in return, addition to tax in case of 52 Deficiency in return; assessment and collection 50 Deficiency in return, meaning of 51 Deficiency, redetermination of, on petition 50 Definitions of terms in Act 24 5 Delinquent's return by Commissioner 56 Depreciation and depletion, deduction for 32 Disability of taxpayer to make return 45 Disclosure, process to compel 56 Distorting income; inquiry by commissioner 47 Dividend payments, return of, by corporation 47 Dividends from bank stock; exemption 31 Docketing fi. fa. for 53 Domestic defined 25 Educational corporations, etc.; exemption 27 Effective January 1, 1931 59 60 Error, mathematical, in return; notice to taxpayer 51 Examination of Federal returns 56 Examination of records, etc., by Commissioner 55 Exchange of property 36 , 41 3 Execution for tax 53 4

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Executor's return 45 Exemptions determined by status on last day of year 29 Exemptions; items not included in gross income 30 31 Exemptions of corporations and other organizations 26 7 Exemptions of individuals 29 Expenses not deductible 33 Express companies 37 Extension of time for return 48 Farmers' organizations; exemption 27 Federal officers, information to 58 Federal returns, examination of 56 Fiduciaries 28 Fiduciary defined 24 Fiduciary returns 46 Fi. fa. for tax 53 4 Fiscal year defined 25 Foreign partnership 39 Forms for returns, Commissioner to prescribe 58 Fraternal orders, etc.; exemption 26 Gain of corporation 42 Gain or loss, basis for ascertaining 41 Gifts, deduction for 32 Governor, exemption of 31 Gross income, deductions from 30 31 Gross income defined 30 Guardian's return 45 Husband and wife 44 5 Illegality, affidavit of 54 Improvements, not deductible 33 Incurred, meaning of 25 Individual returns 44 Individuals, rate of tax on 26 Information in returns 46 7 Information refused; process to compel disclosure 56 Information to Federal officers 58 Injunction against assessment, etc. 50 , 54 Installment payments 49 Insurance companies; exemption 27 Insurance; life, accident, health; exemption of proceeds 30 Insurance premiums not deductible, when 33 Interest, deduction of 31 2 Interest for extended time 49 Interest in case of deficiency 52 Interest on overpayment 55 Interest on State and U. S. bonds; exemption 31 Interpretation not affected by captions of sections 60 Invalidity of part of Act, not invalidate other part 60

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Inventories 40 Investigation by Commissioner 55 6 Items not deductible 33 Joint return of married couple 45 Judges, exemption of 31 Lessees 46 Levy of fi. fa. for tax 53 4 Lien of fi. fa. for tax 53 Life-insurance premiums 33 Life-insurance proceeds; exemption 30 Limitation of claim for refund 54 5 Limitation on assessment and collection 51 Loan associations; exemption 26 Lodges; exemption 26 Loss, basis for ascertaining 41 Losses, deduction of 32 March 15, final date for return; exception 48 Marketing organizations; exemption 27 Married couple 44 5 Mathematical error in return 51 Merger of corporations 43 Mortgagees, returns by 46 Mutual companies; exemption 27 Net income, basis on which computed 39 Net income defined 30 Nonresidence of partner 28 Nonresident defined 25 Nonresident individual with income in Georgia 44 5 Nonresidents, tax on 33 4 Notice of time installment is due 49 Notice to taxpayer, as to deficiency 50 Office of Commissioner 55 Officials 31 , 46 Officials, secrecy of 57 Orders, fraternal; exemption 26 Overpayment; refund; suit; limitation 54 5 Partnership 28 Partnership returns 46 Partnership with nonresident member 39 Patent royalties; exemption 31 Payment by check 49 Payment in installments 49 Payment, time and place of 48 Penalties 49 et seq.; 56 7 Pensions from U. S. or State; exemption 31 Place of return and payment 48 Premiums on life insurance not deductible 33

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Preservation of returns, period of 57 Privacy of officials, etc. 57 Public-service corporations 37 Railroad corporations 37 Rates 26 Received, accrued, meaning of 25 Receiver's return 45 Refund, claim for 54 5 Regulations by commissioner, power as to 58 Religious organizations; exemption 26 7 Remedies for collection of 53 , 55 Reorganization of corporation 43 Repeal of Act of 1929 59 Representation of State, by solicitor-general 54 Resident defined 25 Restoring property, expenses not deductible, when 33 Return, deficiency or error in 50 1 Return, failure to file; penalty 49 Return false, assisting in 56 Return false; penalty 50 Return for delinquent person, by Commissioner 56 Return for part of 1931 preceding approval of Act 60 Returns based on books of account 36 Returns, forms for, prescribed by Commissioner 59 Returns, information in 46 Returns of individuals 44 Returns, period of preservation of 57 Salaries of Governor and judges; exemption 31 Salaries of U. S. officials; exemption 31 Scale of rates 26 Scientific organizations; exemption 26 7 Secrecy of officials 57 Secrecy, punishment for violation of, by State officer or employee 57 Shifting of income 47 Shrinkage in value not deductible 33 Social-welfare organizations; exemption 27 Solicitor-general, duty of 54 State officers and employees, returns by 46 Statistics, publication of 57 Stocks exchanged 41 4 Suit against taxpayer, for amount of tax 55 Suit for overpayment; limitation 55 Suit to restrain collection, not maintainable 54. See 50 Taxable income 26 Taxable income defined 33 Taxable year defined 25 Taxes, deduction of 32

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Taxpayer defined 24 Telegraph and telephone companies 37 Time and place of return; extension of time 48 Trust companies; exemption 27 Trustees 46 Workmen's compensation; exemption 30 Year, fiscal; taxable year 25 , 44 Year for accounting 39 INFORMERS Pay of 23 INJUNCTION See Income Tax; Motor-Carrier Regulation; Taxes. INSANE See Prison Farm Purchase Commission. INSURANCE See Income Tax; Motor-Carrier Regulation; Taxes. INTEREST See Income Tax. J JUDGES See Forest Fire Laws; Income Tax. L LAW BOOKS FOR COUNTIES, ETC. Calhoun County 130 McIntosh County 131 Pataula Circuit Judge 131 LEGISLATURE See General Assembly. LICENSE See Cigar and Cigarette Stamp Tax; Motor-Carrier Regulation; Taxes. LIFE INSURANCE See Income Tax. LODGES See Income Tax. LUMBER See Motor-Carrier Regulation; Motor-Carrier Taxation; Taxes. M MACHINE GAMES See Taxes. MAIL See Motor-Carrier Regulation; Motor-Carrier Taxation. McINTOSH COUNTY Books of laws and reports for court-house 131

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MEMORIAL Mulberry Grove plantation, request to Congress for acceptance of, as national memorial park, etc. 134 MILK POWDER Act regulating use of; etc. 61 Commissioner of Agriculture to enforce Act as to use of 61 Inspection of milk containing 62 Invalidity of part of Act as to, not invalidate other part 62 Labels of packages of milk containing 61 Permit to sell milk containing 61 Sale or distribution of milk containing; regulation; tax 61 Signs to be posted by sellers, etc., of milk containing 61 Stamps for containers 62 Tax on 61 Veterinary Bureau inspectors, enforcement of Act through 62 MOTOR-CARRIER REGULATION See Motor-Vehicles for Hire. Act to be cited as Motor-Carrier Act of 1931 99 Accidents, report of 111 Age of driver to be at least 18 years 111 Agricultural products defined; exception as to 101 Aiding or abetting violation of Act 110 Application to Public Service Commission for certificate 104 Baggage, limitation of liability for 107 Baggage trucks, exception as to 102 Bond for protection of passenger 105 Books, inspection of 109 Certificate of public convenience and necessity 102 5 , 108 , 112 Certificate refused; new application 112 Certificate, revocation of 109 Certificate runs seven years 112 Certificate, transfer of; fee 108 Certificate, vested rights not given by 112 Change of certificate 103 Colored passengers 107 Commission's decision, review of 108 Commission's rules and orders, notice and hearing as to 112 Common carrier, motor carrier not required to become 103 Complaints to commission 108 Contracts, copies of, to be filed 106 Criminal violation of Act, order, regulation 110 Dairy products, exception as to 110 Definitions of terms in Act 100 1 Discontinuance of service 107 Discrimination in charges prohibited 106 Driver's hours of duty limited 112 Drivers, requirements as to 111 Equipment 111

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Exceptions as to cars carrying certain products 101 Exceptions as to taxicabs, baggage trucks, etc. 102 Expense of enforcing law 111 Farm products and supplies, exception as to 101 Fee for certificate of public convenience and necessity 108 Fees, fund from, in State Treasr; how disbursed 109 Free pass, unauthorized use of 110 Free transportation, when allowed 106 Fund from fees, disbursement 109 Government vehicles, exception as to 102 Hearing on application to Public Service Commission 105 Hotel vehicles, exception as to 102 Indemnity insurance in lieu of bond 105 Information in application to commission 104 Injunction against carrier 113 Inspection of books, etc. 109 Insurance, indemnity 105 Invalidity of part of Act not invalidate other part 113 License 108 License fee 113 Lights 111 Limitation of liability for baggage 107 Lumber, exception as to 101 Mail carriers 102 Mail, parcels, etc., carriage of 107 Motor carrier defined 101 Necessity for operation, certificate of 102 5 Nonresident, to appoint attorney in fact 113 Notice and hearing on rules and orders of commission 112 Orders of commission, review of 108 Pass, unauthorized use of 110 Possession of goods transported without authority 110 Prima facie evidence of violation of law 110 Producer, meaning of 101 Public convenience and necessity, certificate as to 102 5 Public highways defined 102 Punishment for violation of Act, etc. 110 Purpose of Act 100 Race separation 107 Railroad companies as motor-carriers 108 Rates, fares, etc., to be prescribed by commission 106 Rates, reduction of 106 Rates same as for common carrier by motor-vehicle 106 Rebate, receiving 110 Records and reports by carriers 109 Reduced rates 106 Registration and license 108

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Registration of vehicle, routes, etc. 113 Repeal of Act of 1929; exceptions 114 Report of accident 111 Review of orders of commission 108 Revocation, suspension, or change of certificate 103 , 109 Routes, registration of 113 Rules for safety 111 Safety rules 111 School children, teachers, exception as to cars carrying 101 Separation of white and colored 107 Suits against; venue; service of process 107 , 113 Suspension of certificate 103 Temperate habits of drivers; requirement 111 Transfer of certificate 103 Venue of suit against carrier 107 MOTOR-CARRIER TAXATION Act providing for 63. When effective 72 Affidavit of illegality 72 Agricultural products defined; exception as to carrier of 68 Application to Comptroller-General, to do business 63 , 65 , 66 Baggage-trucks, etc., exception as to 69 Capacity; definition of rated capacity 69 Capacity exceeded; duty to report; tax on excess 69 70 Carriers for hire other than common carriers; tax rates 67 Change of route 70 Classification of vehicle carrying both goods and passengers 71 Collection from carrier making no return or incorrect return 73 Common carriers of goods 65 6 Common carriers of passengers 63 Comptroller-general, application to 63 , 65 , 66 Corporate or police limits of towns, exception of cars operating only in 68 9 Counties, payments to, from tax 75. (see. 16) Criminal violations of Act 74 Dairy products, exception as to 68 Definition of motor carrier 63 Disbursement of tax 72 , 75. (sec. 16) Double rate of taxes for solid-tire vehicle 69 Effective within thirty days from date of enactment; proviso 72 Employment of assistance by Comptroller-General 73 Enforcement of Act, expense of 73 Exceptions as to carriers of farm products, school children, etc. 68 9 Execution for tax; affidavit of illegality 72 Expense of enforcement of Act 72 3 Farm products and supplies, exception as to 68 Fertilizer, exception as to 68

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Fish and oysters, exception as to 68 Freight carrying capacity, meaning of 69 Fruit, exception as to carrier of 68 Fund from tax, how applied 72 3 , 75. (sec. 16) Goods carriers, tax on 65 Government vehicles, exception as to 69 Highway funds, use of taxes for 72 3 , 75 Horticultural products, exception as to 68 Hotel vehicles, exception as to 69 Household goods, exception as to 68 Illegality of execution 72 Inspection of vehicles, books, etc. 73 Interstate carriers 65 , 66 Invalidity of part of Act not invalidate other part 75 Live-stock, exception as to 68 Lumber, timber; exception as to 68 Mail-carriers 71 Meats, exception as to 68 Meters for mileage 72 Mileage basis for tax 65 Mileage meters 72 Motor-carrier defined 63 Naval-stores, exception as to 68 Overloading 71 Oysters, exception as to 68 Passenger carriers, tax on 63 Passenger-carrying capacity, meaning of 69 Penalty for violation of Act 74 Period for tax 70 Prepayment of tax 63 , 66 Quarterly payments of mileage tax 70 Rates of taxation 64 7 Records and papers of carriers, inspection of 73 Repealed matter; and Acts not repealed 74 , 75 Replacement of vehicle 70 Report of carrying beyond rated capacity 69 Revocation of permit, etc. 75 Road fund of county, payment to 75. (sec. 16) Roads, use of taxes for 72 3 State or county vehicles, exemption as to 69 Substitution of vehicle 70 Tax after August 1 70 Tax deemed fair contribution to cost of highways, etc. 72 3 Tax receipt, display of 71 Tax to be used for highways and to enforce Act 72 3 , 75. (sec. 16) Taxes on motor-carriers 63 Taxicabs, exception as to 69

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Time for which tax runs 70 Town limits, exception as to those operating only in 68 9 Tires solid, rate double for vehicles having 69 Trailers, separate tax for 69 Transfer companies in towns, exception as to 69 MOTOR-VEHICLES FOR HIRE; REGULATION OF Act regulating 114 Baggage, limit of weight; strapping, etc. 116 Certificate of fitness to operate vehicle 116 Checking vehicles 117 City and county officers, duty of 117 Courts, jurisdiction for trial of violators of Act 117 Criminal violation of Act 116 , 117 Definition of motor-vehicle 114 Dimensions of motor-vehicle 114 Drivers, examination of 116 Driving without certificate; misdemeanor 116 Enforcement of Act 117 Examination of drivers 116 Invalidity of part of Act not affect other part 117 Lights 115 Mirror in vehicle 116 Officers, duty of, as to enforcement of Act 117 Public Service Commission's powers 117 Rules and regulations, power as to 117 Speed, device for regulating 116 Speed limit 115 Timber from forest, etc., proviso as to 115 Town officers, duty of 117 Trailers 116 Weight of load 115 MOTOR-CARRIERS See Motor-Carrier Regulation; Motor-Carrier Taxation; Motor-Vehicles for Hire. MULBERRY GROVE See Memorial. MUTUAL COMPANIES See Income Tax. N NATIONAL MEMORIAL PARK Greene-Wayne-Whitney National Park, request to Congress as to 134 O OCCUPATION TAXES See Cigar and Cigarette Stamp Tax; Motor-Carrier Taxation; Taxes.

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P PARK See National Memorial Park. PATAULA CIRCUIT JUDGE Law books for use of 131 PATENT ROYALTIES See Income Tax. PENITENTIARY See Prison Farm Purchase Commission. PENSIONS Confederate soldiers and widows; $30 per month 6 Exemption of U. S. and State pensions from income tax 31 PRESUMPTION Against dealer in cigars, etc. 15 PRISON COMMISSION See Prison Farm Purchase Commission. PRISON FARM PURCHASE COMMISSION Act creating 118 Aged and infirm prisoners, provision for 121 Agent not paid commission on purchase 120 Appointment of 119 Appropriations for purchase, etc. 123 , 124 Approval of purchase 120 Broker not to get commission 120 Classification of prisoners 122 Conditions making purchase necessary 118 Constituted how 119 Convicts, work of, on State-aid system of roads 124 Cost of land limited 119 Duties 120 Farm, acreage, condition of land, etc. 119 Farm products for State institutions; sale of products 124 Female and infirm prisoners 121 Fertile land required 120 Funds from Prison Commission, etc. 123 Governor's approval of purchase 120 Highway Board to advance $200,000.00 123 Hospital for Insane, inquiry into need of 122 Hospital for Insane, transfer of prisoners to 122 Insane, provision for 121 2 Manufacture of road-signs, license-tags, etc., by convicts 123 Negro inmates of State Hospital, provision as to 122 3 Organization of 120 Pasturage 119 120 Powers 119 Preamble of Act 118 Prison Commission, funds from 123

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Requirements as to land purchased; acreage 119 Size of farm 119 Timber 119 120 Transfer of convicts to farm 120 121 PUBLIC SCHOOLS See Schools. PUBLISHING CONSTITUTIONAL AMENDMENTS 9 R RACE SEPARATION See Motor-Carrier Regulation. RAILROADS See Income Tax; Motor-Carrier Regulation. REGISTRATION OF BUSINESS See Motor-Carrier Regulation; Taxes. RESOLUTIONS Table of 127 REVENUE COMMISSIONER Cigar and Cigarette Stamp Tax; Income Tax. ROADS See Motor-Carrier Taxation. S SALES TAX See Taxes. SCHOOLS Barrett-Rogers school-fund payments 127 Payment of school funds for 1928, 1929 and before 127 SCIENTIFIC ORGANIZATIONS See Income Tax. SEWING MACHINE COMPANIES See Taxes. SHOOTING GALLERIES Tax on 84 5 STAMPS See Cigar and Cigarette Stamp Tax; Milk Powder. SOLICITORS-GENERAL See Income Tax. STATE AUDITOR See Budget Bureau. STATE HIGHWAY BOARD See Prison Farm Purchase Commission. STATE HOSPITAL See Prison Farm Purchase Commission. STATE PRISON See Prison Farm Purchase Commission.

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STOCK, LIVE See Motor-Carrier Regulation; Motor-Carrier Taxation. STOCK OF CORPORATION See Taxes. T TAX COMMISSIONER See Cigar and Cigarette Stamp Tax; Income Tax. TAX INVESTIGATOR Repeal of law as to 87. (sec. 5) TAXES Acts tabulated 11 Ad valorem tax reduction 60 Alleys, bowling, ten-pin, etc. 85 Amendments of tax Acts of 1927, 1929 76 Amusement devices 85 Automobile and truck dealers; exception as to gasoline service 91 2 Bowling alleys 85 Carriers, motor 63 Cigar and cigarette stamp tax 11 Coal and coke dealers 88 Commission for collecting gasoline tax 87 Commission of tax-collector 78 , 90 Comptroller-general, payment to 78 , 82 Convict-made goods 90 Corporation occupation tax 76 Corporations, reports by, to Comptroller-General 78 , 83 Deduction of income-tax payments from sales tax 93 Default, penalty for 87 8 Filling stations 87 Foreign corporations 80 , 83 Funeral directors 88 Games 84 5 Gasoline selling 87 Gasoline service by automobile dealer, exceptions as to 91 Golf course, miniature 85 Governor's duty in fixing 60 Income-tax 24. (See Income Tax) Income-tax payments, deduction of, from sales tax 93 Injunction against 91 Insurance companies, exception as to 82 Investigator, repeal of law as to 87. (see 5) License tax, corporations not relieved from by paying other tax, when 82 Lumber manufacturers, dealers, etc. 85 6 Machine games 85

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Manufacturing, as used in tax act, defined 86 Motor-bus operators 92 Motor-carriers 63 Near cities, meaning of, in tax Act 86 , 88 Payment of occupation tax, time and place of 89 Payment to Comptroller-General 78 , 82 Penalty for default 87 8 Penalty for not registering business and paying 89 Place of payment of corporation tax 78 Public-utility corporation, place of paying 78 Reduction of ad valorem tax 60 Registration of business 69 Reports of corporations 78 , 83 Reports, penalty for not making 84 Returns by corporations 82 Sales-tax Act of 1929 amended 92 Sewing-machine companies, exemption as to 82 Shooting galleries 84 5 Stock of corporation, valuation of 78 , 82 Tom-Thumb golf courses 85 Undertakers 88 Valuation of non-par stock 78 Valuation of corporate stock 82 TAXICABS See Motor-Carrier Regulation; Motor Carrier Taxation TELEGRAPH AND TELEPHONE COMPANIES See Income Tax. TOBACCO See Cigar and Cigarette Stamp Tax. TRUST COMPANIES See Income Tax. U UNDERTAKERS See Taxes. V VETERINARY BUREAU See Milk Powder. W WAYNE, GENERAL ANTHONY Memorial to 133 WHITNEY, ELI Memorial to 133 WORKMEN'S COMPENSATION See Income Tax. Y YORKTOWN SESQUICENTENNIAL CELEBRATION Commission to arrange for State's participation 135