Acts and resolutions of the General Assembly of the state of Georgia at its extraordinary session convened by proclamation of the governor July 18, 1949 [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: FOOTE DAVIES, INC. 19490718 English

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ACTS AND RESOLUTIONS OF THE GENERAL ASSEMBLY OF THE STATE OF GEORGIA AT ITS EXTRAORDINARY SESSION CONVENED BY PROCLAMATION OF THE GOVERNOR July18,1949 19490718 Compiled and Published by Authority of the State

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PRESS OF FOOTE DAVIES, INC. ATLANTA, GA.

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ACTS AND RESOLUTIONS OF THE GENERAL ASSEMBLY OF THE STATE OF GEORGIA EXTRA SESSION, JULY, 1949 MALT BEVERAGES AND WINESTAXATION No. 1 (House Bill No. 1) An Act to amend an Act approved March 23, 1935, entitled An Act to provide for license and excise taxes upon the business of dealing in malt beverages; to allocate funds derived from such taxes; to provide for the enforcement of this Act; to repeal laws in conflict with this Act; and to provide for the holding of an election to ratify or reject this Act; and for other purposes, as amended by the Act approved March 30, 1937, appearing in printed Georgia Laws of 1937, pages 148 to 154 inclusive, and as further amended by Act approved December 13, 1937, appearing in Georgia Laws Extra Session 1937-1938, pages 173 and 174, and as further amended by Act approved March 24, 1939, appearing in Georgia Laws 1939, pages 101 to 103 inclusive by striking the figures $4.50 in line three section five, as amended by the Act approved March 24, 1939, and inserting in lieu thereof the figures $9.00, and by striking the word two in line twelve, said section as amended, and inserting in lieu thereof the word four; providing the period for which this amendment shall remain in force; to increase the excise taxes upon domestic wines, foreign wines, and domestic and foreign fortified wines, and for other purposes. Be it enacted by the General Assembly of the State of Georgia, and it is hereby enacted by the authority of the same: Section 1. That the Act of the General Assembly of Georgia, approved on the 23rd of March, 1935, entitled An Act to Provide

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for License and Excise Taxes upon the Business of Dealing in Malt Beverages, etc., appearing in printed Georgia Laws of 1935, pages 73 to 81 inclusive, as amended by the Act approved March 30, 1937, appearing in printed Georgia Laws of 1937, pages 148 to 154 inclusive, and as further amended by Act approved December 13, 1937, appearing in Georgia Laws Extra Session 1937-38, pages 173 and 174; and as further amended by Act approved March 24, 1939, appearing in Georgia Laws 1939, pages 101 to 103 inclusive, be and the same is hereby amended by striking the figures $4.50 in line three, section five, as amended by the Act approved March 24, 1939, and inserting in lieu thereof the figures $9.00, and by striking the word two in line twelve, said section as amended, and inserting in lieu thereof the word four, so that said section as amended will read as follows: Act of 1935 as amended, amended. Section 5. Be it further enacted by the authority aforesaid that there is hereby imposed upon the business of selling malt beverages an excise tax in the sum of $9.00 for each container sold as hereinafter specified, containing not more than 31 gallons and at a like rate for fractional parts, where the beverage is sold in or from a barrel or bulk container, such beverage being commonly known as tap or draft beer, and where the beverage is sold in bottles, cans or other containers and not sold in or from a barrel or bulk container as above specified, there is hereby imposed upon the business of selling malt beverages an excise tax in the amount of four cents for each twelve ounces or proportionally thereof, so as to graduate the tax on bottles or cans of various sizes. Provided, there shall be no excise tax on sales of malt beverages sold to persons outside of this State for resale or consumption outside of this State, nor upon sales of malt beverages sold to stores or canteens located on United States Army post or reservations. There shall be paid by every brewer, wholesale dealer and retail dealer the following annual State license tax or registration fees: New sec. 5 Malt beverages. Excise taxes. For brewers $1,000.00 License taxes. For wholesale dealers 500.00 For retail dealers 10.00 Said fees shall be paid on each place of business operated and shall be paid to the State Revenue Commissioner when such brewer, wholesale dealer or retail dealer enters business, and

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annually thereafter, so long as such business is operated and conducted. Section 2. Be it further enacted that this Act shall continue in force until the 30th day of June, 1951, but that after that date the licenses and taxes as imposed in an Act approved March 23, 1935, entitled An Act to provide a license and excise taxes upon the business of dealers in malt beverages; to allocate funds derived from such taxes and so on as appears in Georgia Laws of 1935 on pages 73 to 81 inclusive, as amended by the Act approved March 30, 1937, as appears in the printed Georgia Laws of 1937, pages 148 to 154 inclusive; as amended in the printed Georgia Laws of 1937-1938, pages 173 and 174, inclusive, as amended in the printed Georgia Laws 1939, pages 101 to 103 inclusive, shall again become effective and shall thereafter remain in full force and effect until altered or repealed by the General Assembly. It shall be the duty of the State Revenue Commissioner to make diligent inquiry into each application for a license or permit to carry on the business described in this Act, and to refuse to grant a retail license or permit to any applicant who is not a registered voter of Georgia; or to persons of bad character; or for other good and sufficient causes as the said Commissioner may deem proper for the best interests of this State. A retail license or permit as provided for herein may be granted only to the actual owner of such business, giving preference whenever possible and practicable to those applicants who are veterans of any of the wars of the United States of America. Applications for license or permit; duties of Revenue Commissioner. Section 2-a. That an Act approved March 30, 1937 (Ga. Laws 1937, p. 851), which Act relates to the manufacture, sale and taxes of wine, as amended by an Act approved February 16, 1938 (Ga. Laws Ex. Sess. 1937-38, p. 185), and as further amended by an Act approved March 27, 1941 (Ga. Laws 1941, p. 234), is hereby amended by striking in its entirety Section 3 of the said Act of 1937 and substituting in lieu thereof a new section to be numbered Section 3 which shall read as follows: Act of 1937 as amended, amended. Section 3. The following taxes shall be levied and collected on all wines manufactured, sold, possessed, or offered for sale within the State: New sec. 3. Wine taxes. (a) On domestic wines having an alcoholic strength of not more than 14% alcohol by volume ten cents per gallon.

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Domestic wines are hereby defined and declared to be those wines manufactured wholly within this State and from fruits and berries grown only within the State of Georgia and produced by natural fermentation. Domestic wines. (b) On foreign wines having an alcoholic strength of not more than 14% alcohol by volume one dollar per gallon. Foreign wines are hereby defined and declared to be wines which are imported in whole or in part in the State of Georgia, or manufactured in the State of Georgia from products improted in whole or in part from without the State of Georgia and produced by natural fermentation. Foreign wines. (c) On foreign and domestic wines whether fortified or not having an alcoholic strength of more than 14% alcohol by volume two dollars per gallon. Section 3. In the event any part of this Act shall be held unconstitutional it shall not invalidate the remainder thereof. Section 4. Be it further enacted by the authority aforesaid that all laws and parts of laws in conflict with this Act be and the same are hereby repealed. Approved July 30, 1949. CIGAR AND CIGARETTE LICENSE TAX ACTAMENDMENTS. No. 2 (House Bill No. 2). An Act to amend that certain Act of the General Assembly of Georgia approved March 30, 1937, and entitled An Act to repeal Part 3, cigars and cigarettes, Chapter 92-22, in general, of the 1933 Code of Georgia (Acts 1931, Extra Session, pp. 11-24 inclusive) in its entirety; to levy a tax on sales and use of cigars, cigarettes, little cigars, cheroots and stogies; to provide for the collection of the same; to require the use of stamps as evidence of payment thereof; to provide against evasion of the tax; to provide for rules and regulations on that subject; to provide for licensing for the various classifications of dealers in these articles; to provide for the fees of issuing said licenses; and for the regulation of their business in aid of the enforcement of the tax; to provide penalties and punishment; to provide

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for seizure, forfeiture and the sale of 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 provide for monthly reports of wholesalers and jobbers; to appropriate the fund derived from the operation of this Act; and for other purposes, as amended, A. By striking the words and figures hereafter set out in Section 1 of the Act of the General Assembly of Georgia, approved March 30, 1937, Ga. Laws, pp. 83-109, inclusive, in the following manner: 1. By striking the word and figures one ($1.00) in lines three and four of subsection (b) of said section of said Act, and substituting in lieu thereof the word and figures one dollar and ten cents ($1.10); 2. By striking the word and figures two ($2.00) in line four, paragraph (c), Section 1 of said Act, and substituting in lieu thereof the words and figures two dollars and twenty cents ($2.20); 3. By striking the word and figures three ($3.00) in line four of subparagraph (d), Section 1, of said Act, and substituting in lieu thereof the words and figures three dollars and thirty cents ($3.30); 4. By striking the word and figures five ($5.00) in line four of paragraph (e), Section 1 of said Act, and substituting in lieu thereof the words and figures five dollars and fifty cents ($5.50); 5. By striking the word and figures ten ($10.00) line four, subparagraph (f) of Section 1 of said Act and substituting in lieu thereof the words and figures eleven dollars ($11.00); 6. By striking the words and figures thirteen dollars and fifty cents ($13.50), lines three and four of subparagraph (g), Section 1 of said Act, and substituting in lieu thereof the words and figures fifteen dollars ($15.00); B. By striking the words and figures one and one-half (1) in the fourth line of paragraph (h) of Section one (1), on page 85, and substituting in lieu thereof the words and figures two and one-half (2).

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C. By striking the word and figure three (3) in the fourth line of paragraph (i) of Section one (1), on page 85, and substituting in lieu thereof the word and figure four (4). D. By striking the word and figure six (6) in lines three and four of paragraph (j) of Section one (1), on page 86, and substituting in lieu thereof the word and figure seven (7). E. By striking the word and figures two (0.02) in line five, paragraph (p), Section one (1), page 87, and substituting in lieu thereof the word and figures three (0.03); and by striking the word and figures in lines seven and eight three (0.03) and substituting in lieu thereof the word and figures five (0.05). F. By striking the word and figures five (0.05) in lines five and six of paragraph (q), Section one (1), page 87, and substituting in lieu thereof the word and figures seven (0.07); and by striking the word and figures ten (0.10) in line eight of said paragraph and substituting in lieu thereof the word and figures twelve (0.12). That Section 12 of the Acts of the General Assembly of Georgia approved March 30, 1937, Georgia Laws, 1937, pages 83 to 109, inclusive, be and the same is hereby amended in the following manner: 1. By striking the word or in line ten of Section 12 and adding after the word wholesalers a comma, and adding after the word jobbers in said line and section the words or distributors. 2. And by striking the figure 10 in line 19 and substituting in lieu thereof the figure 5. To provide the period of time which this amendment shall remain in force; to provide that each and every section and part of section of said amendment be enacted separately; to repeal all conflicting laws; 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. That Section 1 of the Act of the General Assembly of Georgia approved March 30, 1937, published Georgia Laws of 1937, pages 83 to 109, inclusive, levying a license tax on

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dealers in cigars, cigarettes, cheroots, stogies, or any substitutes therefor, and generally known as the Cigar and Cigarette License Tax Act, be and the same is hereby amended in the following particulars, to wit; Act of 1937 amended. A. By striking the words and figures hereafter set out in Section 1 of the Act of the General Assembly of Georgia, approved March 30, 1937 (Ga. Laws, pp. 83-109, inclusive), in the following manner: Sec. 1 amended. 1. By striking the word and figures one ($1.00) in lines three and four of subsection (b) of said section of said Act, and substituting in lieu thereof the words and figures one dollar and ten cents ($1.10); 2. By striking the word and figures two ($2.00) in line four, paragraph (c), Section 1 of said Act, and substituting in lieu thereof the words and figures two dollars and twenty cents ($2.20); 3. By striking the word and figures three ($3.00) in line four of subparagraph (d), Section 1, of said Act, and substituting in lieu thereof the words and figures three dollars and thirty cents ($3.30); 4. By striking the word and figures five ($5.00) in line four of paragraph (e), Section 1 of said Act, and substituting in lieu thereof the words and figures five dollars and fifty cents ($5.50); 5. By striking the word and figures ten ($10.00), line four, subparagraph (f) of Section 1 of said Act and substituting in lieu thereof the words and figures eleven dollars ($11.00); 6. By striking the words and figures thirteen dollars and fifty cents ($13.50), lines three and four of subparagraph (g), Section 1 of said Act, and substituting in lieu thereof the words and figures fifteen dollars ($15.00); B. By striking the words and figures one and one-half (1) in the fourth line of paragraph (h), of Section one (1), on page 85 and substituting in lieu thereof the words and figures two-and one-half (2). C. By striking the word and figure three (3) in the fourth line of paragraph (1) of Section one (1), on page 85, and substituting in lieu thereof the word and figure four (4).

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D. By striking the word and figure six (6) in lines three and four of paragraph (j) of Section one (1), on page 86, and substituting in lieu thereof the word and figure seven (7). E. By striking the word and figures two (0.02) in line five, paragraph (p), Section one (1), page 87, and substituting in lieu thereof the word and figures in lines seven and eight three (0.03) and substituting in lieu thereof the word and figures five (0.05). F. By striking the word and figures five ($0.05) in lines five and six of paragraph (q), Section one (1), page 87, and substituting in lieu thereof the word and figures seven ($0.07), and by striking the word and figures ten ($0.10) in line eight of said paragraph and substituting in lieu thereof the word and figures twelve ($0.12). So that said Section one (1) when and as amended shall read and be as follows: Section 1. That in addition to all other taxes of every kind now imposed by law and which are not specifically repealed by this chapter, every person, firm, corporation, club or association, within the State of Georgia, who sells and/or stores and/or receives for the purpose of distribution to any person, firm, corporation, club or association within the State of Georgia, or who receives by any means in this State and/or retains, keeps or possesses for his or her own personal use in this State or for the personal use of any member of his or her family in this State, or who brings into the State of Georgia for his or her personal use in said State or for the use of any member of his or her family therein and/or who uses or consumes in the State of Georgia, cigars, cheroots, stogies, cigarettes, or any substitute therefor, either or all, shall pay to the State of Georgia, for State purposes only, a license or privilege tax which shall be measured by and graduated in accordance with the volume of sales of such person, firm, corporation, club or association in Georgia, in cases where sales are made, and in cases where such products are received, held and possessed in this State by any person for his or her own personal use or for the use of the members of his or her family, or are brought into this State by any person and retained and possessed for his or her personal use or the personal use of the members of his or her family, or where such products are used or consumed by any person in this State the license tax herein

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levied shall be graduated in accordance with the prevailing market or selling price in this State of the product so received for distribution or for personal use or so brought into the State for use herein or used or consumed in this State as aforesaid. There is hereby levied license or privilege taxes on articles containing tobacco enumerated in this Act the following amounts: Section 1 as amended. Amounts. (a) Little cigars. Upon cigars of all descriptions made of tobacco or any substitutes therefor, and weighing not more than three (3) pounds per thousand, one ($0.01) cent for each ten (10) cigars, or fraction thereof. Cigars. (b) Cheroots, stogies. Upon cigars of all descriptions made of tobacco or any substitute therefor, retailing for three and one-third ($0.03[UNK]) cents each or less, one dollar and ten cents ($1.10) per thousand. (c) Cigars. Upon cigars of all descriptions made of tobacco or any substitute therefor, retailing for more than three and one-third ($0.3[UNK]) cents each and not more than five ($0.05) cents each, two dollars and twenty cents ($2.20) per thousand. (d) Cigars. Upon cigars of all descriptions made of tobacco, or any substitute therefor, retailing for more than five ($0.05) cents and not exceeding eight ($0.08) cents, three dollars and thirty cents ($3.30) per thousand. (e) Cigars. Upon cigars of all descriptions made of tobacco, or any substitute therefor, retailing for more than ($0.08) cents each and not exceeding ten ($0.10) cents each, five dollars and fifty cents ($5.50) per thousand. (f) Cigars. Upon cigars of all descriptions made of tobacco, or any substitute therefor, retailing for more than ten ($0.10) cents each and not exceeding twenty ($0.20) cents each, eleven ($11.00) dollars per thousand. (g) Cigars. Upon cigars of all descriptions made of tobacco, or any substitute therefor, retailing for more than twenty ($0.20) cents each, fifteen dollars ($15.00) per thousand. (h) Cigarettes. Upon all cigarettes made of tobacco or any substitute therefor, three inches long or less and weighing not more than three (3) pounds per thousand, two and one-half (2) mills on each such cigarette. Cigarettes. (i) Cigarettes. Upon all cigarettes made of tobacco or any

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substitute therefor, over three inches long and less than six inches long, weighing not more than six (6) pounds per thousand, four (4) mills or each such cigarette. (j) Cigarettes. Upon all cigarettes made of tobacco or any substitute therefor, more than six inches long and not weighing more than six (6) pounds per thousand, seven (7) mills on each such cigarette. (k) Whenever in this Act reference is made to any manufactured tobacco products, manufactured or imported to sell at a certain price, as the basis for computing the tax, it is intended to mean the ordinary, customary or usual price paid by the consumer for each individual cigar, package of cigarettes or any other tobacco products taxable under this chapter. (l) When the retail or selling price is referred to in this Act as the basis for computing the amount of stamps required on any article, it is intended to mean the retail or selling price of the article before adding the amount of the tax. Retail or selling price. (m) When any article or commodity subject to tax in this Act are given as prizes on punch boards, shooting galleries, premiums, etc., the tax shall be based on ordinary selling price for each article. Prizes, premiums, etc. (m-1) The amount of the tax levied upon the receipt, possession, use and consumption of tobacco products affected by the terms of said Act as amended shall be the same and computed on the same basis as would be the case if tobacco products of the same kind were sold or offered for sale in this State by a wholesale or retail dealer and as particularly set out in subsections (a), (b), (c), (d), (e), (f), (g), (h), (i), (j), (k), and (l) of said Act or this amendment thereto and shall be paid through the use of stamps as provided in subdivision (n) of said Act and the levy and collection of such tax shall be subject to the provisions of subdivisions (o), (p) and (q) of said original Act. Basis of computation. (n) The tax herein levied shall be paid through the use of stamps herein provided for. Stamps in the denomination to the amount of the tax shall be affixed to the box or other container from or in which tobacco products taxed by this Act are normally sold at retail. The stamps shall be affixed in such a manner that their removal will require continued application of water of

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steam; and, in case of cigars, cheroots and like manufactured tobacco products, where sales are made from the original container, the stamps shall be affixed to the box or container in such a way that the stamps shall be torn in two or mutilated when such containers or boxes are opened for the sale of the tobacco products. In the case of cigarettes, and like products, sold by retail in packages, the required amount of stamps to cover the tax shall be affixed to each individual package or container. All taxable tobaccos herein enumerated, when offered for sale, either at wholesale or retail, without having stamps affixed in the manner set out in this Act, shall be subject to confiscation, in the manner provided for contraband goods as set out in this Act. Stamps. (o) The description of tobacco products contained in subsections (h) to (j) of Section 1 of this Act are hereby declared to be standard as to dimensions and weights for taxing purposes as provided in this Act and should any cigarettes be stored, sold or offered for sale or given away if a size or weight other than the standard dimensions and weights set out in this Act, the same shall be taxed at the rate of one cent for each such cigarette. Standards. (p) Provided, further, that where cigarettes described in subsection (h) of Section 1 of this Act are packed in varying quantities of less than twenty (20) cigarettes, the following rates shall govern; packages containing ten (10) cigarettes or less shall require a three ($0.03) cent stamp; packages containing more than ten and not to exceed twenty (20) cigarettes, shall require a five ($0.05) cent stamp. Cigarette packages. (q) Provided, further, that where cigarettes described in subsection (i) and subsection (j) of Section 1 of this Act, are packed in varying quantities of less than twenty (20) cigarettes, the following rates shall govern: Packages containing ten (10) cigarettes or less shall require a seven ($0.07) cent stamp; packages containing more than ten (10) cigarettes and not to exceed twenty (20) cigarettes shall require a twelve ($0.12) cent stamp. (r) Provided further that any nonresident of this State en route through the State, either in automobile or on common carrier, from a State which does not levy any license or tax upon the sale or use of cigars and cigarettes, may have in his possession for his own use or consumption as many as four packages of not exceeding twenty cigarettes each and as many as twenty-five

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cigars and this provision shall likewise apply to a nonresident of the State of Georgia coming into said State to reside temporarily and such person may likewise have in his possession the quantity of untaxed cigars and/or cigarettes allowed for non-residents passing through the State of Georgia as herein provided. Exempted possession by nonresidents. (s) Provided further that a resident of this State going out of the State to sojourn temporarily and returning thereto may have in his possession for his own use or consumption as many as two packages of not exceeding twenty cigarettes each and ten cigars without having affixed thereto the stamps provided and required by this Act to be affixed thereto, but a possession of a larger quantity of cigars or cigarettes by a resident of this State, temporarily sojourning in another State and returning to this State shall be a violation of this Act, and, upon conviction, such person shall be punished as for a misdemeanor. Residents. Section 2. That Section 12 of the Acts of the General Assembly of Georgia approved March 30, 1937 (Ga. Laws, 1937, pp. 83 to 109, inclusive), be and the same is hereby amended in the following manner: Sec. 12 amended. 1. By striking the word or in line ten of Section 12 and adding after the word wholesalers a comma, and adding after the word jobbers in said line and section the words or distributors. 2. And by striking the figure 10 in line 19 and substituting in lieu thereof the figure 5 so that said section shall read as follows: Section 12. Discounts allowed for handling stamps. The State Revenue Commission is hereby authorized and directed to have prepared and distributed stamps suitable for denoting the tax on all articles enumerated herein. Any person, firm, corporation or association of persons, other than the State Revenue Commission, who sells tobacco tax stamps, not affixed to tobacco sold and delivered by them, whether the said stamps be genuine or counterfeit, shall be guilty of a felony and punishable as set out in Section 18 (a) of this Act. When wholesalers, jobbers or distributors have qualified as such with the State Revenue Commission as provided in Section 14 of this Act and desire to purchase stamps as prescribed herein for use on taxable tobacco sold and delivered by them, the State Revenue Commission shall

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allow on such sales of tobacco tax stamps the following discounts: Discounts for handling stamps. On a sale of $100 or over and less than $200, a discount of 3% on the entire amount of the sales; on a sale of $200 or more, a discount of 5% on the entire amount of the sale. Amounts. Every wholesaler, jobber, or distributor purchasing stamps as herein described, shall be required to make a full and complete accounting on or before the tenth of each month for all stamps used on taxable tobaccos during the preceding month. Every wholesaler, jobber or distributor refusing or failing to comply with this section shall forfeit the commission or discount on stamps purchased in the future. Accounting. Section 3. Be it further enacted that each section of this amendment and each and every part of each section of this amendment are hereby declared to be enacted independently of other sections and parts of sections of said Act and this amendment and if any section, part of section or provision of said original Act or this amendment thereto, or the application thereof to any person, transaction or circumstance be held unconstitutional or invalid for any reason whatsoever the remainder of said original Act and of this amendment, as the case may be, and the application of such provision, section, or part of section to other persons, transactions or circumstances shall not be affected by such holding or determination. Provisions severable. Section 4. Be it further enacted that this Act shall continue in force until the 30th day of June, 1951, and after that date that the license or privilege taxes upon cigars, cigarettes, little cigars, cheroots and stogies as imposed in an Act approved March 30, 1937, as appears in Georgia Laws 1937, pages 83 to 109 inclusive, shall again become effective and shall thereafter remain in full force and effect until altered or repealed by the General Assembly. Section 5. Be it further enacted that all laws and parts of laws in conflict with this amending Act be and the same are hereby repealed. Approved July 30, 1949.

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CORPORATIONSTAXATION. No. 3 (House Bill No. 3). An Act to amend Title 92 (Public Revenue) Part 9 (Income Taxes) of the Code of Georgia of 1933 as amended by an Act approved March 26, 1935, and by an Act approved March 30, 1937, and by an Act approved December 29, 1937, and by an Act approved February 16, 1938, and by an Act approved March 27, 1941, by amending Section 92-3102 of said Code, as amended, by striking the words five and one-half in line three, and substituting in lieu thereof the word seven; by providing the period for which this amendment shall continue in force; to repeal all laws in conflict herewith; 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. That Title 92, Division 1, Part 9, Chapter 92-31, of the Code of 1933, as amended by the Act approved March 26, 1935; as amended by the Act approved March 30, 1937; as amended by the Act approved December 29, 1937; as amended by the Act approved February 16, 1938; and amended by the Act approved March 27, 1941, be and the same is further amended by striking from Section 92-3102 the words five and one-half in line three, and substituting in lieu thereof the word seven, so that said section as amended shall read as follows: Code 93-3102 amended. 92-3102. Rate of taxation of corporations.Every domestic corporation and every foreign corporation shall pay annually an income tax equivalent to seven percent of the net income from property owned or from business done in Georgia, as is defined in Section 92-3113: Provided, that the amount of the tax shall not be less than would be produced by applying a rate of two percent, to a base consisting of the entire net income, as defined in this title, plus all salaries and other compensation paid to all elected and appointed officers, and to the stockholder owning in excess of five percent of the issued capital stock of the corporation or a relative percentum of the capital stock of any other corporation owning or holding the capital stock of such corporation, and after deducting from such base ten thousand ($10,000.00) dollars and the deficit, if any; such tax shall be assessed upon

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the base provided by this section which will produce the greater tax. Rate of taxation of corporations. Section 2. Be it further enacted that the rates provided in this Act shall apply to and be in full force and effect for the entire calendar years of 1949 and 1950 or such portion of any taxpayer's fiscal year as falls within said periods, and after the expiration of the calendar year 1950 the rate of income tax on corporations, as imposed by an Act approved March 30, 1947 [sic.], Georgia Laws 1937, pages 109 to 148 inclusive, Section 92-3102 of the 1933 Code of Georgia, shall again become effective and shall thereafter remain in full force and effect until altered or repealed by the General Assembly. If part unconstitutional. Section 3. Be it further enacted by the authority aforesaid that if any part of this Act should be declared unconstitutional, then and in that event the remaining parts, portions or sections of said Act shall remain in full force and effect. Section 4. Be it further enacted by the authority aforesaid that all laws and parts of laws in conflict with this Act be and the same are hereby repealed. Approved July 30, 1949. MOTOR FUEL TAX LAWAMENDMENTS. No. 4 (House Bill No. 4). An Act to amend an Act entitled an Act to amend an Act known as the Motor Fuel Law (Ga. Laws 1937, pp. 167-207), as amended, Code Section 92-1403 of the 1933 Code of Georgia, by striking the word six and the figures (0.06) and 12 in subsections a, e, h (6), and substituting in lieu thereof the word seven and the figures (0.7) and 14; by providing the period for which this law shall remain in force; to repeal subsections A, B, C, D, and E of Section 92-1404 of the Code as amended, relating to disposition of road funds; and for other purposes. Be it enacted by the General Assembly of Georgia and it is hereby enacted by authority of the same: Section 1. That the Act entitled An Act to amend an Act known as the Motor Fuel Tax Law (Ga. Laws 1937, pp. 167-207)

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as amended, Code Section 92-1403 of the 1933 Code of Georgia, be amended by striking the word six and the figures (0.06) and 12 in subsections a, e, h (6), and substituting in lieu thereof the word seven and the figures (0.07) and 14, so that said subsections as amended will read as follows: Code 92-1403 amended. (a) Upon the sale or use of motor fuel by them within this State, at the rate of seven (0.07) cents per gallon. New subsection (a). (e) Provided further, that the seven (0.07) cents per gallon tax on the sale or use of motor fuel shall not be imposed upon the sale of kerosene or any other petroleum products with a flash of more than 100 Fahrenheit, or with an initial boiling point of 200 Fahrenheit, or over (as determined by the distillation tests prescribed by the Bureau of Mines of the United States Government for gasoline), when such products are sold for use otherwise than as a fuel for the propulsion of motor vehicles on the public highways. New subsection (e). h(6) In addition to all other penalties provided by this Chapter and in Chapter 92-99 for violation of the terms and provisions of this Chapter, any person, firm, or corporation that may import benzol into the State under a permit granted by the Comptroller General in accordance with and pursuant to the provisions of this division of this section, who violates any of the terms and provisions under which benzol is permitted to be brought into the State without payment of the tax of seven (0.07) cents per gallon, shall be liable for a tax of 14 cents per gallon upon the entire shipment of the benzol involved, and the Comptroller General or his successors shall have the right to enforce the payment of said 14 cents per gallon as a tax on the entire shipment of such benzol under the bond filed by the importer in order to obtain such permit. New subsection h(6). Section 2. Be it further enacted that this Act shall continue in force until the 30th day of June, 1951, and after that date the excise tax on all distributors of motor fuel and/or kerosene as imposed in an Act approved March 18, 1937, as appears in Georgia Laws 1937, pp. 167 to 207 inclusive, shall again become effective and shall thereafter remain in full force and effect until altered or repealed by the General Assembly. Section 3. Be it further enacted by the authority aforesaid,

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that subsections A, B, C, D and E of Section 92-1404 of the Code of Georgia of 1933, as amended, which subsections relate to the distribution to the several counties of road funds for the construction and maintenance of public roads, are hereby repealed in conformance with the provisions of the 1945 Constitution of Georgia, but leaving in full force and effect subsections F, G and H, of said section as they appear in Georgia Code Supplement. Code 92-1404 amended. Distribution of road funds. Section 4. Be it further enacted by the authority aforesaid that this Act shall become effective immediately, and that all laws and parts of laws in conflict with this Act be and the same are hereby repealed. Effective date. Approved July 30, 1949. GENERAL APPROPRIATIONS ACTAMENDMENTS. No. 5 (House Bill No. 5). An Act to amend an Act of the General Assembly approved February 25, 1949, entitled General Appropriations Act so as to authorize an increase in said appropriations fixed therein; to appropriate funds for the payment of pensions to widows of Confederate veterans as authorized by an Act approved February 25, 1949; to repeal conflicting laws; and for other purposes. Be it enacted by the General Assembly of Georgia, and it is hereby enacted by the authority of same, as follows: Section 1. Section 55, subsection (e) pertaining to highways of an Act approved February 25, 1949 known as the General Appropriations Act be amended by inserting after the words provided that in the first proviso the following words to read in the event the full appropriation is made available so that the proviso as amended will read as follows: Sec. 55, subsec. (e), amended. Provided, that in the event the full appropriation is made available not less than $4,000,000.00 shall be distributed and expended on rural post roads and farm-to-market roads as defined in Act of the General Assembly, approved March 8, 1937 (Ga. Laws 1937, pages 912-918). Rural post and farm-to-market roads. Section 2. Section 55, subsection (g) pertaining to welfare benefits of an Act approved February 25, 1949 known as the

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General Appropriations Act be amended by striking the figure $1,500,000.00 and inserting in lieu thereof the figure $7,000,000.00 so that the subsection as amended will read as follows: Sec. 55, subsec. (g), amended. (g) For public welfare benefits authorized by law, crippled children services and for necessary additional administrative expense..... $7,000,000.00 Section 3. There is hereby enacted a new subsection to Section 55 of Act approved February 25, 1949 to read as follows: Sec. 55, subsec. (n), added. (n) For increased provision effective July 1, 1949 for widows of Confederate veterans as authorized by Act approved February 25, 1949..... $200,000.00 Widows of Confederate veterans. Section 4. That the figures $45,985,000.00 appearing at the end of Section 55 of an Act approved February 25, 1949 known as the General Appropriations Act be stricken and the figures $51,685,000.00 be substituted therefor so that the item as amended will read as follows: Total contingent appropriations. Total Contingent Appropriations each fiscal year..... $51,685,000.00 Section 5. All laws and parts of laws in conflict with the provisions of this Act are hereby repealed. Approved July 30, 1949. TAX REVISION COMMITTEE. No. 1 (House Resolution No. 17). A RESOLUTION. Whereas, the House of Representatives of the General Assembly has adopted an emergency tax program; Whereas, this tax program was adopted pending the recommendations of the Tax Revision Committee and the revision of our tax structure; Whereas, the people of Georgia want the revision of our tax structure at the earliest date possible so the present inequities can be removed and our tax structure modernized;

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Now therefore be it resolved, by the House of Representatives, the Senate concurring, that the Tax Revision Committee be requested to complete its studies by December 1, 1949; Completion of studies. And be it further resolved, that each member of the General Assembly be furnished with the Tax Revision Committee's proposed revisions not later than December 15, 1949. Approved July 30, 1949.

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A PROCLAMATION Whereas, The State of Georgia faces a grave fiscal crisis; and Whereas, The all-important functions of education, health, public welfare assistance and highways are in jeopardy due to a general lack of funds and the adjustment incident to a changeover in our economy from a war-time to a peace-time basis; and Whereas, One or the other of the two subcommittees of the Tax Revision Committee have been in session every week since the latter part of May studying closely all operational phases of the State government; and Whereas, The Economy Subcommittee has already inquired into the operation of all major departments of the State, including the Departments of Education. Health, Highways and Public Welfare, all of which account for the expenditure of 95% of all monies appropriated by the State; and Whereas, While the Committee has found that by some changes in policy and by more adequate enforcement of some existing laws certain savings can be effectuated, these savings manifestly are not of a type or sufficiency which can be immediately utilized to pay teachers' salaries, welfare benefits and other critical needs of our State government; and Whereas, During the course of the hearings held by the Tax Revision Committee the need for immediate financial relief for the vital Departments of Education, Public Welfare, Health and Highways has been glaringly apparent; and Whereas, The immediacy of the emergency confronting us requires that we take decisive action now pending final study and recommendations by the Tax Revision Committee; and Whereas, The foregoing situation gives rise to an extraordinary occasion requiring immediate and positive action on the part of the legislative branch of our government. Now therefore, The premises considered, I, Herman Eugene Talmadge, Governor of Georgia, acting by virtue of the power and authority conferred upon me by Article 5, Section 1, Paragraph

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12 (2-3012) of the Constitution of the State of Georgia, do hereby convoke the General Assembly of Georgia to meet in extraordinary session at ten o'clock, a. m. (EST) July 18, 1949, for the object of considering and enacting legislation relating to only the subject matter more specifically stated as follows: 1. Enactment of emergency revenue measures to relieve the grave fiscal crisis now confronting the State governmental functions of education, health, public welfare assistance and highways. 2. Enactment of an amendment to the contingent section of the appropriation act now in effect increasing the amount of money appropriated for public welfare assistance. 3. Enactment of an amendment to the contingent section of the appropriation act now in effect providing funds for the payment of an increase in pensions to widows of Confederate veterans as authorized by an Act of the General Assembly of Georgia approved February 25, 1949. 4. Enactment of an amendment to the contingent section of the appropriation act now in effect pertaining to restrictions on the amount appropriated to highways. Given under my hand and the Great Seal of the State of Georgia, at the Capitol City of Atlanta, on this 14th day of July, in the year of Our Lord, one thousand nine hundred and forty-nine. Herman E. Talmadge Governor. By the Governor: Benton Odom Secretary, Executive Department. Attest: Ben W. Fortson, Jr. Secretary of State.