Acts and resolutions of the General Assembly of the state of Georgia extraordinary session convened by proclamation of the governor June 6, 1955 [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 HAPEVILLE: PRESS OF LONGINO PORTER, INC. 19550606 English

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ACTS AND RESOLUTIONS OF THE GENERAL ASSEMBLY OF THE STATE OF GEORGIA EXTRAORDINARY SESSION CONVENED BY PROCLAMATION OF THE GOVERNOR JUNE 6, 1955 19550606 COMPILED AND PUBLISHED BY AUTHORITY OF THE STATE

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PRESS OF LONGINO PORTER, INC. HAPEVILLE, GA.

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ACTS AND RESOLUTIONS OF THE GENERAL ASSEMBLY OF THE STATE OF GEORGIA EXTRAORDINARY SESSION JUNE, 1955 A PROCLAMATION BY HIS EXCELLENCY GOVERNOR MARVIN GRIFFIN OF THE STATE OF GEORGIA CONVENING THE GENERAL ASSEMBLY OF GEORGIA IN EXTRAORDINARY SESSION Whereas: the General Assembly of Georgia at its 1955 session, realizing that the expanded programs of State services of education, highways, health, and welfare could not be continued without additional revenue, created a State Programs Study Committee to study the operations of the State government and its fiscal structure and condition and to make recommendations to the Governor and the General Assembly of a program for meeting the fiscal needs of the State on a long-range basis, so as to eliminate the recurring and periodic financial crisis in the operation of the State government and to meet the present shortage of revenue

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to carry on the essential and important functions of the State, and Whereas: this committee, composed of the Governor, Speaker of the House of Representatives, three members of the House of Representatives, two members of the Senate, Attorney General, State Auditor, Commissioner of Revenue and ten outstanding citizens of this State, representing agriculture, business, consumers, county government, financial institutions, industry, labor, municipal government, parents, veterans and the press, have conducted a thorough study of the fiscal operations of the State in compliance with the resolution of the General Assembly adopted in regular session in 1955, and after diligent, painstaking and patient analysis of the financial problems of the various departments of the State government reached the conclusion and recommended that immediate steps be taken by the Governor and the General Assembly of Georgia to prevent a breakdown in the continuation of the expanded State programs of education, highways, health and welfare services, and to take care of the 30,000 additional children who will enter school in September, 1955, and each year thereafter, and Whereas: the recommendations made by this committee are of such a nature that an immediate session of the General Assembly of Georgia is necessary to consider them, and Whereas: the State Programs Study Committee has found that considerable additional revenue will be needed in the next four years to meet the expanding needs caused by the growth of the State and the operation of laws now in force and effect, and Whereas: the lack of funds to continue after July 1, 1955, the appropriations being paid the agencies of education, public welfare, public health and highway services from surplus funds, and the lack of additional funds being available to meet the indicated expanding

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needs of these four main service agencies, will constitute 99% of the State's fiscal problem in each of the next four years, and Whereas: the revenue of the State is insufficient to carry on the present State services now being received by the citizens of this State, thereby creating a grave and serious financial crisis, making it absolutely necessary and essential that a course of action be developed and charted for the future financial operations of the State prior to the beginning of a new fiscal year on July 1, 1955, so that State services to the people of Georgia can be carried on without disruption, and Whereas: insurmountable difficulties will confront the public schools and colleges of the State if we are forced to adhere to the level of expenditures of the present budget during the coming fiscal year, and Whereas: Georgia is in grave danger of losing Federal aid highway funds becoming available during the next fiscal year beginning July 1, 1955, and Whereas: serious needs confront the State government in the operating and staffing of the Eugene Talmadge Memorial Hospital at Augusta, and Whereas: the population at the Milledgeville State Hospital and Battey State Hospital is increasing at the rate of several hundred per year over and above the number being discharged, and Whereas: next year 12,000 additional Georgians will become eligible for welfare assistance over and above those presently on the rolls, thus creating an immediate need for funds in this field, and Whereas: unless additional revenue is immediately made available, the education, highway, health and welfare service programs of the State will have to be cut and curtailed to such an extent that the State will

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suffer irrepairable damage and loss of progress in these fields of government, which are so essential to the welfare, prosperity and happiness of our people and which we have so long strived to achieve, and Whereas: the next regular session of the General Assembly will not meet in time to relieve these grave and impending financial problems and the Governor being powerless to raise the additional needed revenue to meet this threatened disaster to the education, highway, health and welfare service programs of the State, and Whereas: the committee has proposed certain economies which are calculated to result in an impressive amount of long-range savings to the taxpayers, they are not of such a nature as can be accurately estimated at this time, nor are they sufficient in amount to fill a fraction of the proven needs as far as our schools, colleges, institutions, welfare benefits and highways are concerned, and Whereas: it was recommended by the study committee that relief be afforded counties and municipalities in their financial plights, and Whereas: the foregoing situation gives rise to an extraordinary occasion requiring immediate, positive and decisive action on the part of the legislative branch of our government. Now, therefore, pursuant to the report and recommendations of the State Programs Study Committee created by the General Assembly of Georgia and under and by virtue of the power and authority conferred upon me by the Constitution of this State as set forth in Article V, Section I, Paragraph XII, I, Marvin Griffin, Governor of Georgia, do hereby convoke and call a meeting of the General Assembly of this State in extraordinary session at eleven o'clock A. M., Eastern Standard Time, on Monday, June 6, 1955, for the purpose

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of considering and enacting laws by revision, repeal, amendment or otherwise, relating only to the purposes and objects specifically stated as follows, which are concluded by me as chief executive of this State to be of sufficient importance to demand the necessity of such extraordinary session of the General Assembly of Georgia, to wit: 1. Enactment of and changes in revenue, license and tax laws of the State of Georgia. 2. Enactment of laws making it optional for counties to reduce homestead exemptions to the legal minimum of $1,250.00. 3. Enactment of laws to give municipalities the right to levy a gross receipts or payroll tax of not over onehalf of one percent. 4. Enactment of laws to authorize the various counties of the State to assess license fees against carnivals, circuses, road shows, tent shows and any and all other itinerant shows and entertainments. 5. Enactment of and changes in laws relating to education and school laws. 6. Enactment of laws providing for salary schedules for teachers in the public schools of Georgia, distribution of State aid funds for education purposes to the local school systems and other related purposes. 7. Enactment of laws to authorize the establishment of Georgia State War Veterans' Homes, such homes to be operated in conjunction with adjacent established facilities at Milledgeville State Hospital and Battey State Hospital. The purpose for which they are to be established is to qualify the State of Georgia or any veteran to receive Federal funds which are available under existing Acts of the Congress of the United States or which might be enacted subsequently.

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8. Enactment of laws permitting automobile manufacturers to sell 1956 and later model motor vehicles in Georgia equipped with the newly designed sealed beam head lamps, which will have to be omitted from cars sold in Georgia unless suitable amendments are made in present State law governing automobile head lamps. This item is included in the call so that the motoring public of Georgia will not lose the benefit of the new engineering development afforded by these news lamps. 9. Enactment of laws setting up a separate school tax digest and providing for a method of equalizing local support of education. 10. To consider and take appropriate action amending the laws pertaining to local tax officials and to the State Department of Revenue, with reference to property tax, including public utility property, so that each of the officials shall be required to maintain a separate property tax digest for educational purposes and that they be authorized to assess all property for school purposes at not less than 50% of the true current market value. Given under my hand and the Great Seal of the State of Georgia, at the City of Atlanta, on this 2nd day of June, in the year of Our Lord, one thousand nine hundred and fifty-five. Marvin Griffin Governor By The Governor: Ben W. Fortson, Jr. Secretary of State

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MOTOR CARRIERSFUEL TAX. No. 1 (House Bill No. 9). An Act to impose a motor fuel tax upon commercial vehicles that use Georgia highways while using motor fuel purchased in other States and from which Georgia has received no revenue; to provide a credit for the payment of a motor fuel tax; to provide for refunds to motor carriers who give bond; to provide a penalty for false statements; to provide for the payment of the tax imposed; to provide a method to ascertain the amount of fuel used in this State; to provide for reports of motor carriers; to provide for inspection of books and records; to provide for registration cards and vehicle identifications; to provide a fee for issuing registration cards; to provide for temporary emergency operation; to provide for application blanks; to provide penalties for violations; to provide that the Secretary of State shall be process agent of non-resident motor carriers; to provide that the Department of Public Safety shall aid in enforcement; to repeal conflicting laws; and for other purposes. Be it enacted by the General Assembly of Georgia: Section 1. Definitions . Whenever used in this Act, the word Commissioner means State Revenue Commissioner. Whenever used in this Act, the term motor carrier means every person, firm or corporation who operates or causes to be operated on any highway in this State any passenger vehicle, other than public school buses, that has seats for more than seven passengers in addition to the driver, or any road tractor, or any tractor truck, or any truck having more than two axles. The word operations, when applied to a motor carrier who transports passengers or property for compensation,

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means operations of all vehicles, whether loaded or empty, regardless of size or kind, for compensation. The word operations, when applied to a motor carrier who transports property not for compensation, means operations of all road tractors, tractor trucks, and trucks having more than two axles, whether loaded or empty, for the transportation of property into or out of or through this State. Any motor carrier who operates or causes to be operated any such passenger vehicle, or any road tractor, or any tractor truck, or any truck having more than two axles on one or more days of any quarter of the year, as hereinafter described, is liable for the tax imposed by this Act for that quarter and is entitled to the credits allowed for that quarter. Definitions. Section 2. Tax levied . A road tax for the privilege of using the streets and highways of this State is hereby imposed upon every motor carrier, which tax shall be equivalent to six and one-half cents per gallon calculated on the amount of gasoline or other motor fuel used by such motor carrier in its operations within this State. Except as credit for certain taxes as hereinafter provided for in this Act, taxes imposed on motor carriers by this Act are in addition to taxes imposed on such carriers by any other provisions of law. Tax. Section 3. Credit for payment of motor fuel tax . Every motor carrier subject to the tax hereby imposed shall be entitled to a credit on such tax equivalent to six and one-half cents per gallon on all gasoline or other motor fuel purchased by such carrier within this State for use in operations either within or without this State and upon which gasoline or other motor fuel the tax imposed by the laws of this State has been paid by such carrier. Evidence of the payments of such tax in such form as may be required by, or is satisfactory to, the

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Commissioner shall be furnished by each such carrier claiming the credit herein allowed. When the amount of the credit herein provided to which any motor carrier is entitled for any quarter exceeds the amount of the tax for which such carrier is liable for the same quarter, such excess may under regulations of the Commissioner be allowed as a credit on the tax for which such carrier would be otherwise liable for another quarter or quarters; or upon application within one hundred and eighty days from the end of any quarter, duly verified and presented, in accordance with regulations promulgated by the Commissioner and supported by such evidence as may be satisfactory to the Commissioner, such excess may be refunded if it shall appear that the applicant has paid to another State under a lawful requirement of such State a tax on the use or consumption in said State of gasoline or other motor fuel purchased in this State, to the extent of such payment to said other State, but in no case to exceed the rate per gallon of the then current gasoline or other motor fuel tax of this State. Credits. The Commissioner shall not allow such refund except after an audit of the applicant's records and shall audit the records of an applicant at least once a year. Refunds. Section 4. Refunds to motor carriers who give bond . A motor carrier may give a bond in the amount of ten thousand dollars payable to the State and conditioned that the motor carrier will pay all taxes due and to become due under this Act. So long as the bond remains in force the Commissioner may order refunds to the motor carrier in the amounts appearing to be due on applications duly filed by the carrier under Section 3 without first auditing the records of the carrier. Such bond shall be in such form and with such surety or sureties as may be required by the Commissioner. Refunds where bond given.

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Section 5. Penalty for false statements . Any person who wilfully and knowingly makes a false statement orally, or in writing, or in the form of a receipt for the sale of motor fuel, for the purpose of obtaining or attempting to obtain or to assist any other person, partnership or corporation to obtain or attempt to obtain a credit or refund or reduction of liability for taxes under this Act shall be guilty of a misdemeanor, and upon conviction thereof shall be punished as provided by law. False statements. Section 6. Payment of tax . For the purposes of making payment of taxes pursuant to this Act and making reports pursuant to this Act, the year is divided into four quarters of three consecutive months each, and the first quarter shall consist of the months of January, February and March. The tax herein imposed shall be paid by each motor carrier to the Commissioner on or before the twentieth day of the monthly immediately following the quarter with respect to which tax liability hereunder accrues and shall be calculated upon the amount of gasoline or other motor fuel used in its operations within this State by each such carrier during the quarter ending with the last day of the preceding month. A lessee of a motor vehicle, and not the lessor thereof, shall make such reports and be liable for and pay such taxes as may become due under this Act with respect to all operations by a lessee pursuant to any lease of a motor vehicle. Payment Section 7. Taxes to be paid into State treasury . All taxes collected pursuant to the provisions of this Act shall be paid into the State Treasury. Section 8. How amount of fuel used in State ascertained . The amount of gasoline or other motor fuel used in the operations of any motor carrier within this State shall be such proportion of the total amount of such

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gasoline or other motor fuel used in its entire operations within and without this State as the total number of miles traveled within this State bears to the total number of miles traveled within and without this State. Fuel used in State, how ascertained. Section 9. Reports of carriers . Every motor carrier subject to the tax imposed by this Act shall on or before the twentieth day of April, July, October and January of every year make to the Commissioner such reports of its operations during the quarter of the year ending the last day of the preceding month as the Commissioner may require and such other reports from time to time as the Commissioner may deem necessary. When any person required to file a report as provided by this Act fails to file such reports within the time prescribed by this Act, he shall be subject to a penalty of not more than fifty dollars for the first failure, and not more than one hundred dollars for any subsequent failure, and any penalty pursuant to this section shall be assessed and collected by the Commissioner in the same manner as is provided in this Act with respect to any tax deficiency, and shall be subject to all other applicable provisions relating to the assessment and collection of taxes pursuant to this Act. However, motor carriers are not required to make any reports with respect to vehicles used exclusively in intrastate operations in this State except as the Commissioner may specifically from time to time require, but this is not to be construed to eliminate the requirements as to registration and identification markers with respect to all such vehicles as provided in Section 11 of this Act. Reports. Penalties. Section 10. Inspection of books and records . The Commissioner and his authorized agents and representatives shall have the right at any reasonable time to inspect the books and records of any motor carrier subject to the tax imposed by this Act. Inspection of books and records. Section 11. Registration cards and vehicle identifications . No motor carrier shall operate or cause to be operated in this State any vehicle listed or described in Section

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1, and not excluded therein from the scope of this Act, unless and until he has secured from the Commissioner a registration card and an identification marker for such vehicle. The registration card shall be of such form and design as the Commissioner may prescribe. The registration card shall be carried in the vehicle for which it was issued at all times when the vehicle is in the State. The identification marker shall be in such form and of such size as the Commissioner may prescribe, and such marker may be either a plate, sticker, or such other form of identification marker as the Commissioner may prescribe. Such identification marker shall be attached or affixed to the vehicle in the place and manner prescribed by the Commissioner so that the same is clearly displayed at all times. Each identification marker for a particular vehicle shall bear a number which number shall be the same as that appearing on the registration card for the same vehicle. The registration cards and markers herein provided for shall be issued on an annual basis as of January 1st each year and shall be valid through the next succeeding December 31st. However, the Commissioner, in his discretion, may authorize renewal of registration cards and identification markers without the necessity of issuing new cards and markers. All identification markers issued by the Commissioner shall remain the property of the State. Registration cards and identification markers. Section 12. Fees . For issuing each registration card, a fee of one dollar ($1.00) shall be paid to the Commissioner and no registration card shall be issued unless the applicant pays such fee upon making application for the registration card. Such fees shall be paid into the State treasury. Fees. Section 13. Occasional and emergency operation . A vehicle may be operated without a registration card or identification marker on an occasional basis provided the driver has in his possession at all times a bona fide current receipt showing that sufficient tax-paid fuel has been put in the vehicle to propel it the total miles it is operated within the State. Occasional and emergency operation.

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In an emergency, the Commissioner, by telegram or letter, may authorize a vehicle to be operated without a registration card, identification marker, or current paid receipt, for a period not in excess of ten days. Section 14. Application blanks . The Commissioner shall prepare forms to be used in making applications in accordance with this Act and the applicant shall furnish all information required by such forms. Application blanks. Section 15. Violations declared to be misdemeanor . Any person who operates or causes to be operated on any highway in this State any motor vehicle that does not carry the registration card that this Act requires it to carry, or any motor vehicle that does not display in such manner as is prescribed by the Commissioner the identification marker that this Act requires to be displayed, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be punished by a fine of not less than fifty nor more than two hundred dollars. Each day's operation in violation of any provision of this section shall constitute a separate offense. Violations. Section 16. Violators to furnish bond . When any person is discovered in this State operating a vehicle in violation of the provisions of this Act, it shall be unlawful for anyone thereafter to operate said vehicle on the streets or highways of this State, except to remove it from the street or highway for purposes of parking or storing said vehicle, unless and until a bond in the amount of two hundred dollars ($200.00) is furnished to the Commissioner, in such form and with such surety or sureties as he may prescribe, conditioned on a proper registration card and identification marker being applied for within ten days and conditioned on the payment of any taxes found to be due pursuant to this Act. Bond of violators. Section 17. Other penalties . Whenever it is discovered that any person has failed to pay the taxes or any part thereof due pursuant to this Act, the Commissioner of Revenue is hereby authorized to make an assessment

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with respect thereto on the basis of the best information available and there shall be added to such assessment a penalty of twenty-five per cent (25%) thereof and interest at the rate of one-half of one per cent per month from the time said tax became due until paid. Other penalties Section 18. Secretary of State made process agent of non-resident motor carriers . The acceptance by a nonresident motor carrier of the rights and privileges conferred by the laws now or hereafter in force in this State permitting the operation of motor vehicles, as evidenced by the operation of a motor vehicle by such non-resident, either personally or through an agent or employee, on the public highways of this State, or the operation by such non-resident, either personally or through an agent or employee of a motor vehicle on the public highways of this State other than as so permitted or regulated, shall be deemed equivalent to the appointment by such non-resident motor carrier of the Secretry of State, or his successor in office, to be his true and lawful attorney and the attorney of his executor or administrator, upon whom may be served all summonses or other lawful process or notice in any action, assessment proceedings or other proceeding against him or his executor or administrator, arising out of or by reason of any provisions of this Act relating to such vehicle or relating to the liability for tax with respect to operation of such vehicle on the highways of this State. Said acceptance or operation shall be a signification by such non-resident motor carrier of his agreement that any such process against or notice to him or his executor or administrator shall be of the same legal force and validity as if served on him personally, or on his executor or administrator. Service of process on non-resident carriers. Section 19. Department of Public Safety to aid in enforcement . The Director of the Department of Public Safety is hereby authorized and directed to utilize the personnel of the Department of Public Safety as is necessary to assist in enforcing the provisions of this Act. Enforcement. Section 20. Officers of the Department of Public

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Safety . The officers of the Department of Public Safety shall have the powers of peace officers, including the power of making arrests, serving process, and appearing in court, in all matters and things relating to this Act and the administration and enforcement thereof. Section 21. This Act shall become effective July 1, 1955. Section 22. All laws and parts of laws in conflict with this Act are hereby repealed. Approved June 22, 1955. COUNTY TAX ON CARNIVALS, CIRCUSES, ETC. No. 2 (House Bill No. 12). An Act to authorize the governing authorities of the various counties to regulate and impose a license fee upon carnivals, circuses, road shows, tent shows, and any and all other itinerant shows and other itinerant entertainments; to provide a maximum license fee; to provide a penalty for violation; to repeal conflicting laws; and for other purposes. Be it enacted by the General Assembly of Georgia: Section 1. The board of commissioners of roads and revenues, or other governing authority of any county, may by order or resolution, regulate and impose a license fee, not to exceed one thousand dollars per year, upon each carnival, circus, road show, tent show, or any and all other itinerant shows or other itinerant entertainment, located or held within the county and outside the corporate limits of a municipality. License fees. Section 2. Any person, real or corporate, who shall hold, operate or conduct any show or entertainment set

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out in Section 1 without having obtained a license or permit, when required, from the governing authority of the county, shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than $500.00 nor more than $1,000.00 or confined for a period of not less than one month nor more than 12 months, or both. Each day of holding, operating or conducting such a show or entertainment shall be deemed a separate offense. Violations. Section 3. All laws and parts of laws in conflict with this Act are hereby repealed. Approved June 22, 1955. STATE WAR VETERANS' HOME. No. 3 (House Bill No. 14). An Act to establish the Georgia State War Veterans' Home; to provide for additional facilities to be established by the Director of Public Welfare and the Director of Public Health; to provide for the control and administration of the Georgia State War Veterans' Home; to define War Veterans; to provide for admission requirements to said home; to establish a Veterans' Home Commission; to provide for the powers and duties of said commission; to continually appropriate Federal funds received as aid; to make the provision of this Act severable; and for other purposes. Be it enacted by the General Assembly of Georgia and it is hereby enacted by the authority of the same: Section 1. There is hereby established at Milledgeville, Georgia, on the lands and properties of Milledgeville State Hospital, and at Rome, Georgia, on the lands and properties of Battey State Hospital, herein further described as follows: 1. The Cabiness Building located on the land and properties of the Milledgeville State Hospital,

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Milledgeville, Georgia; 2. Building #17 located on the land and properties of the Battey State Hospital, Rome, Georgia, facilities to be known as the Georgia State War Veterans' Home, which shall be available for the use and care of disabled war veterans discharged other than under dishonorable conditions. For the purpose of securing treatment or hospitalization, the adjacent facilities of both the Milledgeville State Hospital at Milledgeville, Georgia, and the Battey State Hospital at Rome, Georgia, are hereby established as an integral part of The Georgia War Veterans' Home and may be utilized to care for eligible veterans. It is further authorized and directed that the Georgia State War Veterans' Home shall be placed in operation within 60 days after this Act signed by the Governor. State War Veterans' Home. Section 2. The Georgia State War Veterans' Home facilities located on the lands and properties of the Milledgeville State Hospital, Milledgeville, Georgia shall be under the control and administration of the State Director of Public Welfare and the Georgia State War Veterans' Home facilities located on the lands and properties of the Battey State Hospital, Rome, Georgia shall be under the control and administration of the State Director of Public Health. Administration. Section 3. The words war veterans, used in the foregoing sections, shall be construed to mean such ex-service persons as were discharged under other than dishonorable conditions, and who served in any branch of the military or naval service of the United States during the period of any war, including the Korean hostilities in which the United States participated. War veterans. Section 4. Admissions to and discharges from any facility of the Georgia State War Veterans' Home shall be under the control of the governing authority of the facility concerned under the laws and department rules and regulations in force at the time application for admission or for discharge are presented. The governing authority of any such facility shall have the same police

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power with respect to restraint of patients or inmates that they have over non-veteran patients or inmates. Admissions and discharges. Section 5. There is hereby created a commission to be known and designated The Veterans' Home Commission which shall be composed of the Governor, as chairman; the Director of the State Department of Veterans Service, as executive secretary and administrative officer; the Director of Public Health; the Director of Public Welfare; the Chairman of the State Board of Veterans' Service; the Chairman of the Committees on Veterans' Affairs of the Senate and House. Each of the officials designated shall serve on the commission, ex-officio and in the several capacities designated. That the said members of the commission are to serve without remuneration and their services on this commission will be considered a part of their official duties, provided however members of legislature serving on said commission shall be paid usual per diem and expenses paid members of interim committees. Each department represented shall furnish such secretarial and clerk help that may be needed without pay. Veterans' Home Commission. Per diem. Section 6. The Veterans' Home Commission is hereby designated as the agency of the State of Georgia to receive Federal aid under Title 24, U. S. Code Annotated, Section 134, and is authorized and directed to receive from the United States Veterans Administration or any other agency of the United States government authorized to pay Federal aid to States for soldiers' homes under provisions of the Act of Congress of August 27, 1888, as amended, 1934 Edition U. S. Code, Title 24, Section 134, and of any other Federal Law or Act of Congress providing for the payment of funds to States for the care of or support of disabled soldiers and sailors in the State Homes. The Veterans' Home Commission is authorized to receive from any source gifts, contributions, bequests, and individual reimbursements, but not excluding any other source of revenue. All funds received by the Veterans' Home Commission shall be expended for the care and support of disabled war veterans. At the discretion

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of the Veterans' Home Commission, funds received from any source by the said commission may be expended in any manner whatsoever for the care and support of disabled war veterans including veterans of the Korean hostilities, including the purchase of supplies, food, clothing, equipment, personal and real property, the erection of suitable buildings as well as for necessary repairs on existing facilities of the said Georgia State War Veterans' Home. The Veterans Commission is hereby authorized to hire employees, including technical personnel, as necessary in order to carry out the provisions of this Act. At the request of the Veterans Commission every officer and employee of the State government of Georgia shall furnish all information in the possession necessary to enable the commission to properly carry out the provisions of this Act. Powers and duties. Section 7. All Federal funds received by the Veterans Home Commission and paid into the State treasury are hereby continually appropriated to the Veterans' Home Commission in the exact amounts for the care and support of disabled war veterans as received from the Federal government. This is not intended as a limitation upon the power of the General Assembly to make such additional appropriation to provide for the care and support of disabled veterans as it may from time to time see fit to make. Federal funds. Section 8. If any word, phrase, clause, sentence or other portion of this Act, or the application thereof to any person or circumstances is held invalid, such invalidity shall not effect the other portion, provisions or applications of this Act which can be given effect with the invalid portion, provision or application, and to this end the provisions of this Act are declared to be severable. Section 9. All laws and parts of laws in conflict with this Act are hereby repealed. Approved June 22, 1955.

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TAXATION OF WINES. No. 4 (House Bill No. 3). An Act to amend an Act relating to the manufacture, sale and taxing of wine, approved March 30, 1937 (Ga. Laws 1937, p. 851), as amended, particularly by an Act approved February 20, 1951 (Ga. Laws 1951, p 356), so as to provide an increase in the excise taxes upon domestic wines, foreign wines, and domestic and foreign fortified wines; to repeal conflicting laws; and for other purposes. Be it enacted by the General Assembly of Georgia: Section 1. An Act relating to the manufacture, sale and taxing of wine, approved March 30, 1937 (Ga. Laws 1937, p. 851), as amended, particularly by an Act approved February 20, 1951 (Ga. Laws 1951, p. 356), is hereby amended by striking Section 3 in its entirety and in lieu thereof inserting the following: Act of 1937, 1951, amended. Section 3. The following taxes shall be levied and collected on all wines manufactured, sold, possessed, or offered for sale within the State: (a) On domestic wines having an alcoholic strength of not more than 14% alcohol by volumetwenty cents per gallon. 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. (b) On foreign wines having an alcoholic strength of not more than 14% alcohol by volumeone 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 imported in whole or in part from without the State of Georgia and produced by natural fermentation. Foreign.

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(c) On foreign wines whether fortified or not having an alcoholic strength of more than 14% alcohol by volumetwo dollars per gallon. (d) On domestic wines whether fortified or not having an alcoholic strength of more than 14% alcohol by volumefifty (50[UNK]) per gallon. Section 2. The provisions of this Act shall become effective as of July 1, 1955. Section 3. All laws and parts of laws in conflict with this Act are hereby repealed. Approved June 22, 1955. MALT BEVERAGESTAXATION. No. 5 (House Bill No. 6). An Act to amend an Act 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, approved March 23, 1935 (Ga. Laws 1935, p. 73), as amended, particularly by an Act approved February 20, 1951 (Ga. Laws 1951, p. 356), so as to provide an increase in the excise tax upon the business of selling malt beverages; to provide an increase in the retail dealers' license fee; to repeal conflicting laws; and for other purposes. Be it enacted by the General Assembly of Georgia: Section 1. An Act entitled An Act to provide for license and excise taxes upon the business of dealing in malt beverages; to allocate funds derived from such

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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, approved March 23, 1935 (Ga. Laws 1935, p. 73), as amended, particularly by an Act approved February 20, 1951 (Ga. Laws 1951, p. 356), is hereby amended by striking Section 5 in its entirety and in lieu thereof inserting the following: Acts 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 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 Military posts or reservations. There shall be paid by every brewer, wholesale dealer and retail dealer the following annual State license tax or registration fees: Excise tax. For brewers $1,000.00 For wholesale dealers 500.00 License tax. For retail dealers 25.00 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

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business, and annually thereafter, so long as such business is operated and conducted. Section 2. The provisions of this Act shall become effective as of July 1, 1955. Section 3. All laws and parts of laws in conflict with this Act are hereby repealed. Approved June 22, 1955. UNIFORM TRAFFIC ACT AMENDED. No. 6 (Senate Bill No. 4). An Act to amend an Act known as the Uniform Act Regulating Traffic on Highways, approved January 11, 1954 (Ga. Laws, 1953, p. 556), so as to provide the requirements for multiple-beam road lighting equipment and to provide for the use of multiple-beam road lighting equipment; to repeal conflicting laws; and for other purposes. Be it enacted by the General Assembly of Georgia: Section 1. An Act known as the Uniform Act Regulating Traffic on Highways, approved January 11, 1954 (Ga. Laws 1953, Nov.-Dec. Sess., p. 556), is hereby amended by striking Sections 113 and 114 in their entirety and inserting in lieu thereof new Sections 113 and 114, to read as follows: Nov.-Dec. Sess. Section 113. Except as hereinafter provided, the head lamps or the auxiliary driving lamp or the auxiliary passing lamp or combination thereof on motor vehicles other than motorcycles or motor-driven cycles shall be so arranged that the driver may select at will between distributions of light projected to different elevations and such lamps may, in addition, be so arranged that such

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selection can be made automatically, subject to the following limitations: New Sec. 113 (a) There shall be an uppermost distribution of light, or composite beam, so aimed and of such intensity as to reveal persons and vehicles at a distance of at least 350 feet ahead for all conditions of loading. Multiplebeam road-lighting equipment. (b) There shall be a lowermost distribution of light, or composite beam so aimed and of sufficient intensity to reveal persons and vehicles at a distance of at least 100 feet ahead; and on a straight level road under any condition of loading none of the high-intensity portion of the beam shall be directed to strike the eyes of an approaching driver. (c) Every new motor vehicle, other than a motorcycle or a motor-driven cycle, registered in this State after January 1, 1956, which has multiple-beam road lighting equipment shall be equipped with a beam indicator, which shall be lighted whenever the uppermost distribution of light from the head lamps is in use, and shall not otherwise be lighted. Said indicator shall be so designed and located that when lighted it will be readily visible without glare to the driver of the vehicle so equipped. Section 114. (a) Whenever a motor vehicle is being operated on a roadway or shoulder adjacent thereto during the times specified in Section 68-1702, the driver shall use a distribution of light, or composite beam, directed high enough and of sufficient intensity to reveal persons and vehicles at a safe distance in advance of the vehicle, subject to the following requirements and limitations: New sec. 114. (b) Whenever a driver of a vehicle approaches an oncoming vehicle within 500 feet, such driver shall use a distribution of light, or composite beam, so aimed that the glaring rays are not projected into the eyes of the oncoming driver. The lowermost distribution of light, or composite beam, specified in Section 113 (b) shall be deemed to avoid glare at all times, regardless of road contour and loading. Its use.

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(c) Whenever the driver of a vehicle follows another vehicle within 200 feet to the rear, except when engaged in the act of overtaking and passing, such driver shall use a distribution of light permissible under this chapter other than the uppermost distribution of light specified in Paragraph (a) of Section 113. Section 2. All laws and parts of laws in conflict with this Act are hereby repealed. Approved June 22, 1955. INCOME TAXAMENDMENTS. No. 7 (House Bill No. 10). An Act to amend Code Section 92-3101, as amended, relating to income taxes so as to provide a change in the rate of taxation of individuals; to amend Code Section 92-3102, as amended, relating to the rate of taxation of corporations, so as to reduce the rate of taxation of corporations; to amend Code Section 92-3106, as amended, relating to personal exemptions and credits, so as to provide a change in personal exemptions and credits; to amend Code Section 92-3109, as amended, relating to deductions from gross income, so as to eliminate Federal income tax deductions; to amend Code Section 92-3210, as amended, relating to the time and place of filing returns, so as to provide that an estimated income tax return may be made by the taxpayer within the taxpayer's taxable year; to amend Code Section 92-3301, as amended, relating to the time and place of payment of income taxes, so as to provide that a taxpayer may pay the estimated tax within the last quarter of the taxpayer's taxable year; to amend Section 92-3105 of the Code of Georgia, as amended, which provides for the exemption of certain societies, orders, associations, cooperatives, funds, chests, foundations, leagues, chambers, boards, clubs,

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companies, trusts and organizations from income taxes, in order to make such exemption inapplicable to any society, order, association, cooperative, fund, chest, foundation, league, chamber, board, club, company, trust or organization which engages either directly or indirectly in competitive commerce with private or public corporations, individuals, partnership or associations not so exempt, in the marketing of either products or services; to repeal conflicting laws; and for other purposes. Be it enacted by the General Assembly of Georgia: Section 1. Code Section 92-3101, as amended, relating to the rate of taxation of individuals, is hereby amended by striking the words and figures on all income in excess of $10,000.00 and not exceeding $20,000.00 or any part thereof6%. On all income in excess of $20,000.007%, and in lieu thereof inserting the following: On all income in excess of $10,000.006% so that Code Section 92-3101, as amended, shall read: Code 92-3101 amended. 92-3101. Rate of taxation of 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 nonresident 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: Rate of taxation of individual. On the first $1,000 or any part thereof 1% On all income in excess of $1,000 and not exceeding $3,000 or any part thereof 2% On all income in excess of $3,000 and not exceeding $5,000 or any part thereof 3% On all income in excess of $5,000 and not exceeding $7,000 or any part thereof 4% On all income in excess of $7,000 and not exceeding $10,000 or any part thereof 5% On all income in excess of $10,000 6% Section 2. Code Section 92-3102, relating to the rate of taxation of corporations, as amended, is hereby amended by striking therefrom, the words five and one-half and inserting in lieu thereof, the word four, so that Code Section 92-3102, as amended, shall read: Code 92-3102 amended. 92-3102. Rate of taxation of corporations. Every domestic corporation and every foreign corporation shall pay annually an income tax equivalent to four percent of the net income from property owned or from business done in Georgia, as is defined in Section 92-3113. Rate of taxation of corporation. Section 3. Code Section 92-3106, relating to personal exemptions and credits, as amended, is hereby amended by striking said section in its entirety, and in lieu thereof inserting the following: Code 92-3106 amended. 92-3106. Personal exemptions and credits. There shall be deducted from the net income of resident individuals the following exemptions: (a). In the case of a single individual, a personal exemption of $1,500.00. (b). In the case of a married person living with husband or wife, a personal exemption of $3,000.00. A husband and wife living together shall receive but one personal exemption, the amount of such personal exemption shall be $3,000.00. If such husband and wife make separate returns, the personal exemptions may be taken by either or divided between themselves, the total amount of both shall not exceed $3,000. Personal exemptions and credits. (c). In the case of an individual who is single, or married but not living with husband or wife, who maintains a household which constitutes the principal place of

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abode of himself and at least one of the individuals for whom he is entitled a claim credit for dependent under Subsection (d) of this section, he shall be entitled to a personal exemption of $3,000: Provided, however, such individual shall not be allowed any other exemption or credit for such dependent used for the purposes of qualifying for the exemption herein provided. (d). Six hundred dollars for each individual (other than husband and wife) who is a dependent of the tax-payer as defined in Paragraph (d) (1) below, and whose gross income for the calendar year in which the taxable year of the taxpayer begins is less than $600.00. (1). As used in this paragraph the term dependent means any of the following persons over half of whose support, for the calendar year in which the taxable year of the taxpayer begins, was received from the taxpayer: (A) a son or daughter of the taxpayer, or descendent of either, (B) a stepson or stepdaughter of the taxpayer, (C) a brother, sister, stepbrother or stepsister of the taxpayer, (D) the father or mother of the taxpayer, or an ancestor of either, (E) a stepfather or stepmother of the taxpayer, (F) a son or daughter of a brother or sister of the taxpayer, (G) a brother or sister of the father or mother of the taxpayer, (H) a son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law of the taxpayer.

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(e). Nonresident individuals whether married or single, shall be entitled to a personal exemption of $1,500, 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 and wife or dependents who have died during the taxable 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 the surviving spouse, if any, according to his or her status at the close of the taxable year. (h). The net income of an estate or trust shall be computed in the same manner and on the same basis as in the case of an individual, except that an exemption of $1,000 shall be allowed to an estate and a trust shall be allowed an exemption of $100. (i). The State Revenue Commissioner is authorized to make such rules and regulations as will prevent the allowing of more than one personal exemption to an individual taxpayer. (j). No person shall be allowed a credit for a dependent or dependents when the person or persons claimed as dependents are entitled to receive an income in an amount exceeding $600.00 a year from a trust created for the benefit of such dependent, whether said $600.00 be accrued or paid within the taxable year. (k). An additional exemption of $600 for the taxpayer if he has attained the age of 65 before the close of the taxable year. (l). An additional exemption of $600 for the spouse of the taxpayer if a separate return is made by the taxpayer,

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and if the spouse has attained the age of 65 before the close of such taxable year, and, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer. (1) An additional exemption of $600 for the spouse of the taxpayer if a separate return is made by the taxpayer, and if the spouse is blind and, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer. For the purposes of this clause the determination of whether the spouse is blind shall be made as of the close of the taxable year of the taxpayer, unless the spouse dies during such taxable year, in which case such determination shall be made as of the time of such death. (2) For the purposes of this subparagraph an individual is blind only if either: his central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or his visual acuity is greater than 20/200 but is accomplished by a limitation in the field of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees. Section 4. Code Section 92-3109 relating to deductions from gross income, as amended, is hereby amended by striking Paragraph (c) in its entirety and in lieu thereof inserting the following: Code 92-3109 amended. 92-3109 (c) Taxes. (1) Taxes paid or accrued within the taxable year, except State and Federal income taxes, estate and inheritance taxes, gift 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. Deductions. (2) In the case of Federal taxes on income, no deduction shall be allowed for taxes related, by implication or otherwise, to any retirement benefits for the person paying such tax or from whose wages such taxes are

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withheld. Such taxes include those popularly known as Social Security, O. A. B., or F. I. C. A. taxes, and Railroad Retirement or Carriers taxes required to be withheld from employees' wages, and taxes paid by self-employed persons, popularly known as Self-employed Social Security Tax. Those Federal taxes required to be paid by employers, which match or are similar to the taxes such employer must withhold, and the taxes popularly known as Unemployment Taxes, may be deducted by such employer only if incurred in a trade or business or in the production of taxable income. (3) No income taxes shall be allowed as a deduction in computing a net operating loss carry-over or carry-back as provided for in Section 92-3109 (m). Section 5. Code Section 92-3210, relating to the time and place of filing returns, as amended, is hereby amended by adding a new Subsection (a), to read: Code 92-3210 amended. (a) Any taxpayer may file an estimated income tax return within the taxpayer's taxable year in compliance with rules and regulations promulgated by the State Revenue Commissioner. Such returns shall be plainly marked `Estimated'. Estimated return. Section 6. Code Section 92-3301, relating to the time and place of payment of income tax, as amended, is hereby amended by adding a new Subsection (d) to read: Code 92-3301 amended. (d) Any taxpayer who has filed an estimated income tax return as provided in Subsection 92-3210 (a), may pay the amount of the estimated income tax within the last quarter of the taxpayer's taxable year. No interest shall be paid on excess payments on any estimated tax return. Such payments shall be in compliance with rules and regulations promulgated by the State Revenue Commissioner. Payments on estimated returns. Section 7. Section 92-3105 of the Code of Georgia, as amended, which provides for the exemption of certain

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societies, orders, associations, cooperatives, chests, foundations, leagues, chambers, boards, clubs, companies, trusts, and organizations from income taxes, be further amended by adding at the end of said section the following: Code 92-3105 amended. Provided, however, that no such society, order, association, cooperative, fund, chest, foundation, league, chamber, board, club, company, charitable trust or organization which engages directly or indirectly in competitive commerce with private or public corporations, individuals, partnerships or associations not so exempt, in the marketing of either products or services, shall be so exempt from taxation as to that portion of its net income attributable to such competitive commerce. Exemption of societies, orders, etc. That portion of its net income shall be deemed attributable to such competitive commerce which bears the same ratio to its total net income as its gross income from such competitive commerce bears to its total gross income. Provided, however, cooperatives formed by producers of farm, forest and dairy products for the purpose of selling the products produced by the members of such cooperatives, or obtained from other such farmers cooperatives, shall be exempt from taxation under the law to the extent that its net profits are attributable to the sale of such products. That portion of its net profits shall be deemed attributable to the sale of such products which bears the same ratio to its total net income as the total price of such products paid to its members by such cooperative bears to the gross sales of such cooperative. Provided further, that incidental or occasional fund raising projects or undertakings by such organizations shall not be deemed to be competitive commerce. Anything herein to the contrary notwithstanding, any such corporations or organizations for which a specific method of taxation is provided by State laws shall continue to be taxed as heretofore.

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Section 8. The provisions of this Act shall apply to all taxable years beginning on or after January 1, 1955. Section 9. All laws and parts of laws in conflict with this Act are hereby repealed. Approved June 24, 1955. DRIVERS' LICENSES. No. 8 (House Bill No. 1). An Act to amend an Act creating a Department of Public Safety for the State of Georgia, known as the Public Safety Department Act, approved March 19, 1937 (Ga. Laws 1937, p. 322), as amended, particularly by an Act approved February 19, 1951 (Ga. Laws 1951, p. 157), and an Act approved March 9, 1955 (Ga. Laws 1955, p. 662), so as to provide for expiration dates for drivers licenses; to provide for examination of applicants for licenses; to provide for exceptions; to provide for fees; to provide an effective date; to repeal conflicting laws; and for other purposes. Be it enacted by the General Assembly of Georgia: Section 1. An Act creating a Department of Public Safety for the State of Georgia, known as the Public Safety Department Act, approved March 19, 1937 (Ga. Laws 1937, p. 322), as amended, particularly by an Act approved February 19, 1951 (Ga. Laws 1951, p. 157), and an Act approved March 9, 1955, (Ga. Laws 1955, p. 662), is hereby amended by striking Section 5 of Article IV in its entirety and in lieu thereof inserting the following: Section 5. All licenses issued or renewed on or after July 1, 1955, shall expire at midnight on the next March 31 following issuance or renewal, except that five-year

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licenses or renewals shall expire at midnight on March 31 of the fifth year following issuance or renewal. All licenses issued prior to July 1, 1955, shall expire at midnight March 31, 1956. All honorary licenses issued pursuant to an Act approved February 25, 1949 (Ga. Laws 1949, p. 1152), as amended by an Act approved February 21, 1951 (Ga. Laws 1951, p. 755), shall not expire by virtue of this Act, and shall remain of full force and effect until suspended or revoked as provided by law. No person entitled to such honorary license shall be required to pay any fee therefor. No person making application for a renewal license shall be required to stand an examination in order to obtain a renewal of the license which expires March 31, 1956. Nothing contained herein shall prevent the revocation or suspension of any license now in force or hereafter issued as is now or may be hereafter provided by law. A renewal license may be issued within a period of 90 days prior to the expiration of the license to be renewed and the Director of the Department of Public Safety may extend the time for the renewal of licenses up to 60 days after the expiration date if he deems such an extension necessary. Application for license and renewal shall be made under oath on forms furnished by the Director of the Department of Public Safety and must be accompanied by the fee charged, the name and address of the applicant, and such other information as the Director may deem necessary. Expiration and renewal of licenses. Section 2. Said Act is further amended by striking the words of two dollars from the last paragraph of Section 6 and inserting in lieu thereof the words as hereinafter provided, so that when so amended, the last paragraph of Section 6 shall read as follows: The applicant for a public chauffeur's license under this Act shall pay a fee as hereinafter provided when the application is filed, which shall include the examination fee, and such applicant for a chauffeur's license shall be furnished with a written permit which shall authorize him to operate a motor vehicle upon the public roads or highways in this State or upon the public streets

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of any incorporated village, town or city; provided, however, that this shall not be construed to mean that incorporated villages, towns and cities shall not have the power and authority to issue licenses and provide regulations for chauffeurs to operate within their corporate limits. Chauffeur's licenses. Section 3. Said Act is further amended by striking Section 8 of Article IV in its entirety and in lieu thereof inserting the following: Section 8. The fee for an operator's, learner's, or special learner's license or renewal shall be $1.00 per annum. An applicant who is qualified to receive an annual operator's license may receive a five-year license upon payment of a fee of $5.00. The spouse of any person who is the head of a family and who has purchased or is the holder of an honorary operator's license shall be entitled to a one-year license upon payment of a fee of fifty cents or to a five-year license upon payment of a fee of two dollars and fifty cents, if such spouse is otherwise qualified to be licensed and is not living in a state of bona fide separation from such person. Each minor dependent child of each such licensed head of a family who is actually living with such licensed head of the family and who is otherwise qualified to obtain a license, shall be entitled to obtain a license upon the payment of a fee of twenty-five cents for a one-year license, or a fee of one dollar and twenty-five cents for a five-year license. Fees. The fee for a chauffeur's license shall be $2.00 per annum. An applicant who is qualified to receive an annual chauffeur's license may receive a five-year chauffeur's license upon payment of a fee of $10.00. The fee for any duplicate license shall be $0.50 except that the fee for a duplicate 5-year license shall be only for that period of time such license will still be valid. In computing such time, the person obtaining the duplicate

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license shall be required to pay for any part years on the same basis as for a full year. Section 3A. This Act shall become effective on July 1, 1955. Section 4. All laws and parts of laws in conflict with this Act are hereby repealed. Approved June 24, 1955. MOTOR VEHICLE LICENSES. Code 92-2902, 92-2903 Amended. No. 9 (House Bill No. 4). An Act to amend an Act relating to motor vehicle licenses, approved December 24, 1937 (Ga. Laws 1937-38 Ex. Sess., p. 259), as amended, codified as Code Chapter 92-29, so as to increase the annual fees for the licensing of the operation of vehicles; to repeal conflicting laws; and for other purposes. Be it enacted by the General Assembly of Georgia: Section 1. An Act relating to motor vehicle licenses, approved December 24, 1937 (Ga. Laws 1937-38 Ex. Sess., p. 259), as amended, codified as Code Chapter 92-29, is hereby amended by striking Section 4, as codified as Code Section 92-2902, in its entirety and in lieu thereof inserting the following: Code 92-2902. Section 4. 92-2902. The annual fees for the licensing of the operation of vehicles shall be as follows for each vehicle registered: 1. For each passenger motor vehicle not operated as a common or contract carrier for hire weighing not more

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than 3,000 lbs. and of a model not later than 1954$3.00; 3,001 to 3,500 lbs., $7.50; 3,501 to 4,000 lbs., $10.00; 4,001 and over, $15.00. 1. (a) For all other passenger motor vehicles not operated as a common or contract carrier for hire weighing not more than 3,000 lbs. $5.00 2. Motorcycles. For each motorcycle, the sum of $5.00. 3. Trucks with pneumatic tires. For each truck, or nonpassenger-carrying motor vehicle, not used as a common carrier for hire, and equipped with pneumatic tires, in accordance with the manufacturer's rated capacity, as follows: (a) Less than one ton $ 5.00 (b) One ton 10.00 (c) 1 tons 15.00 (d) 2 tons 25.00 (e) 2 tons 42.50 (f) 3 tons 55.00 (g) 3 tons 110.00 (h) 4 tons 137.50 (i) 5 tons 165.00 (j) 6 tons 275.00 (k) 7 tons 385.00 (l) 8 tons 500.00 (m) 9 tons 750.00 (n) Over 10 tons 1,000.00 Annual fees for operating motor vehicles. 4. Trucks with hard tires. For each truck, or nonpassenger-carrying motor vehicle, not used as a common or contract carrier for hire, and equipped with any tires other than pneumatic tires, the rates shall be double that set out in Paragraph 3 of this section.

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5. Truck trailers with pneumatic tires. For each truck trailer, or semi-trailer not used as, or in connection with a nonpassenger-carrying motor vehicle, truck, or tractor, used as a common or contract carrier for hire, and equipped with pneumatic tires, in accordance with the factory weight, the following: (a) Not exceeding 1,000 lbs. $ 5.00 (b) Over 1,000 lbs. and not exceeding 1,500 lbs. 10.00 (c) Over 1,500 lbs. and not exceeding 3,000 lbs. 12.50 (d) Over 3,000 lbs. and not exceeding 4,000 lbs. 25.00 (e) Over 4,000 lbs. and not exceeding 5,000 lbs. 35.00 (f) Over 5,000 lbs. and not exceeding 6,000 lbs. 55.00 (g) Over 6,000 lbs. and not exceeding 7,000 lbs. 82.50 (h) Over 7,000 lbs. and not exceeding 8,000 lbs. 110.00 (i) Over 8,000 lbs. and not exceeding 9,000 lbs. 165.00 (j) Over 9,000 lbs. and not exceeding 10,000 lbs. 275.00 (k) Over 10,000 lbs. and not exceeding 12,000 lbs. 330.00 (l) Over 12,000 lbs. and not exceeding 14,000 lbs. 500.00 (m) Over 14,000 pounds 1000.00 Provided, however, that the maximum fee for trailers and pick-ups used exclusively for agricultural purposes not exceeding 3,000 lbs. in weight shall be $5.00, and where used exclusively to haul agricultural products from one place on the farm to another or from one farm or field to another, and weighing less than 1500 lbs. factory weight there shall be no fee. 6. Truck trailers with hard tires. For each truck trailer

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or semi-trailer not used as, or in connection with, a nonpassenger-carrying motor vehicle, truck, or tractor, used as a common or contract carrier for hire, and equipped with any tires other than pneumatic tires, the rates shall be double that set out in Paragraph 5 of this section. 7. Trailers other than truck trailers. For trailers and semi-trailers and house trailers, other than truck trailers and semi-trailers not used as, or in connection with, a motor vehicle, truck, or tractor used as a common or contract carrier for hire, the following: (a) Weighing less than 1,000 lbs. fully equipped$5.00 (b) Weighing more than 1,000 pounds 10.00 8. Trailers used as common or contract carriers. For trailers and semi-trailers, other than truck trailers and semi-trailers, used as, or in connection with, a motor vehicle, truck, or tractor, used as a common or contract carrier for hire, as follows: (a) $5.00 for the first 2,000 pounds according to factory weight, and $1.10 for each additional 500 pounds, or fractional part thereof. 9. Busses. For each motor bus (used as a common or contract carrier for hire) the following: (a) Weighing 10,000 pounds or less, $1.50 per one hundred pounds factory weight, or fractional part thereof. (b) Weighing more than 10,000 pounds and not over 15,000 pounds factory weight, $2.20 for each one hundred pounds, or fractional part thereof. (c) Weighing more than 15,000 pounds and not more than 20,000 pounds, factory weight, $2.75 for each one hundred pounds, or fractional part thereof. (d) Weighing more than 20,000 pounds, factory

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weight, $3 for each one hundred pounds or fractional part thereof. Provided, however, that no motor bus license fee shall exceed $700.00. 10. Trucks used as common or contract carriers, pneumatic tires. For each truck or nonpassenger-carrying motor vehicle, operated as a common or contract carrier for hire, and equipped with pneumatic tires, in accordance with the manufacturer's rated capacity, as follows: (a) Less than 1 ton $ 10.00 (b) 1 ton 20.00 (c) 1 tons 30.00 (d) 2 tons 42.50 (e) 2 tons 82.50 (f) 3 tons 110.00 (g) 3 tons 220.00 (h) 4 tons 330.00 (i) 5 tons 440.00 (j) 6 tons 750.00 (k) 7 tons 1,000.00 (l) 8 tons 1,250.00 (m) over 9 tons 2,000.00 11. Trucks with hard tires. For each truck or non-passenger-carrying motor vehicle, operated as a common or contract carrier for hire, and equipped with any tires other than pneumatic tires, the rate shall be double that set out in Paragraph 10 of this section. (a) Not exceeding 1,000 lbs. $ 10.00 (b) Over 1,000 lbs. and not more than 1,500 lbs. 15.00 (c) Over 1,500 lbs. and not more than 3,000 lbs. 20.00 (d) Over 3,000 lbs. and not more than 4,000 lbs. 55.00 (e) Over 4,000 lbs. and not more than 5,000 lbs. 82.50 (f) Over 5,000 lbs. and not more than 6,000 lbs. 137.50 (g) Over 6,000 lbs. and not more than 7,000 lbs. 165.00 (h) Over 7,000 lbs. and not more than 8,000 lbs. 220.00 (i) Over 8,000 lbs. and not more than 9,000 lbs. 330.00 (j) Over 9,000 lbs. and not more than 10,000 lbs. 500.00 (k) Over 10,000 lbs. and not more than 12,000 lbs. 600.00 (l) Over 12,000 lbs. and not more than 14,000 lbs. 1,000.00 (m) Over 14,000 lbs. 1,500.00 12. Truck trailers or semi-trailers operated for hire, pneumatic tires. For each trailer or semi-trailer, equipped with pneumatic tires, used as, or in connection with any non-passenger-carrying motor vehicle operated for hire, in accordance with the factory weight, as follows:

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13. With hard tires. For each trailer or semi-trailer, equipped with any tires other than pneumatic tires, used as, or in connection with, any nonpassenger-carrying motor vehicle operated for hire, in accordance with the factory weight, the rates shall be double that set out in paragraph 12 of this section. 14. Hearse or ambulance. For each motor-drawn hearse or ambulance, the sum of $5.00 for the first 2,500 pounds, and $1.10 for each additional 500 pounds of factory weight or fractional part thereof. 15. School bus. For each school bus operated exclusively in the transporation of pupils and teachers to and from schools or school activities, or the transportation of the owner and the members of his immediate family, the sum of $5.00. 16. State or municipal motor vehicle. For each motor

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vehicle owned by the State, any municipality, or other political subdivision of the State, used exclusively for governmental functions, the sum of one dollar ($1.00). 17. U. S. military reservation carrier. For each motor vehicle used by carriers and operated over a route of not more than 20 miles in length, and solely between a point in this State and a point within a United States military reservation in this State, under special franchise granted by the United States War Department, the sum of $5.00. 18. Trailers or semi-trailers. For each trailer or semi-trailer equipped with pneumatic tires operated under the authority of Class B certificates issued by the Georgia Public Service Commission, and when certified by the Georgia Public Service Commission as being used exclusively in transporting household, kitchen, office furniture and store fixtures under authority of Class B certificates, the rates shall be the same as set out in paragraph (5) of this section. Section 2. Said Act is further amended by striking Code Section 92-2903 in its entirety and in lieu thereof inserting the following: Code 92-2903 amended. 92-2903. Registration and license of makers and dealers; additional tags. Manufacturers and dealers engaged in the manufacture or sale of motor vehicles or tractors shall register with the State Revenue Commissioner, making application for a distinguishing dealer's number, specifying the name and make of motor vehicle manufactured or sold by them, upon blanks prepared by the State Revenue Commissioner for such purposes, and pay therefor a fee of $25, which fee shall accompany such application, and for which said fee the State Revenue Commissioner shall furnish to said dealer one number plate, to be known as a dealer's number, and to be distinguished from the number plates herein provided for by a different and distinguishing color to be determined by the State Revenue Commissioner, with the word `Dealer' on same; a dealer's number plate to be for the purpose

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of demonstrating or transporting dealer's vehicles for sale. No dealer or manufacturer may use or permit to be used a dealer's number for private use or on cars for hire, for lease, or other manner not provided for in this section. In the event the dealers or manufacturers desire more than one tag, they shall so state on the application, and, in addition to the fee of $25 hereinabove provided, shall pay $5 for each and every additional number plate furnished. Persons engaged in the business of transporting motor vehicles for others under such motor vehicle's own power shall likewise be entitled to obtain license tags under the provisions of this section, but such tags shall be used only on vehicles being transported. The State Revenue Commissioner is authorized to promulgate rules and regulations covering the issuance of tags to such persons. Provided, however, the provisions of this section shall not apply in any manner to farm tractors. Registration and license of makers and dealers. Section 2A. The provisions of this Act shall be applicable to the license tags issued for the year 1956 and subsequent years. Section 3. All laws and parts of laws in conflict with this Act are hereby repealed. Approved June 24, 1955. INSURANCE COMPANIESTAXATION. GENERAL TAX ACT AMENDED. No. 10 (House Bill No. 8). An Act to amend an Act known as the General Tax Act, approved March 28, 1935 (Ga. Laws 1935, p. 11), as amended, particularly by an Act approved March 8, 1945 (Ga. Laws 1945, p. 267), an Act approved March 9, 1945 (Ga. Laws 1945, p. 419), and an Act approved January 31, 1946 (Ga. Laws 1946,

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p. 15); to amend an Act which fixed and regulated the amount of premium taxes to be paid by insurance companies, approved March 9, 1945 (Ga. Laws 1945, p. 419); to provide an increase in the amount of the gross premium tax to be paid by insurance companies; to provide for an increase in the amount of such tax when a reduction in such tax is authorized by virtue of certain investments; to clarify provisions relative to investments for abatement purposes; to provide an effective date; to repeal conflicting laws; and for other purposes. Be it enacted by the General Assembly of Georgia: Section 1. An Act which fixed and regulated the amount of premium taxes to be paid by insurance companies, approved March 9, 1945 (Ga. Laws 1945, p. 419), is hereby amended by striking Sections 2, 3 and 4, relative to a tax on gross direct premiums to be paid by insurance companies, in their entirety. Secs. 2, 3, 4, Act of 1945, stricken. Section 2. An Act known as the General Tax Act, approved March 28, 1935 (Ga. Laws 1935, p. 11), as amended, particularly by an Act approved March 8, 1945 (Ga. Laws 1945, p. 267), an Act approved March 9, 1945 (Ga. Laws 1945, p. 419), and an Act approved January 31, 1946 (Ga. Laws 1946, p. 15), is hereby amended by adding a new Subsection (1) to Section 7, to read as follows: (1) All foreign and domestic insurance companies doing business in this State shall pay a tax of two and one-fourth percent upon the gross direct premiums received by them on and after July 1, 1955, upon persons, property or risks in Georgia, from January 1 to December 31, both inclusive, of each year without regard to business ceded to or assumed from other companies, with no deductions for dividends, whether returned in cash or allowed in payment or reduction of premiums or for additional insurance, nor shall any deductions be allowed

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for premium abatements of any kind or character or for reinsurance or for cash surrender values paid, or for losses or expenses of any kind, said tax being imposed upon gross premiums received from direct writings without any deductions whatever except for premiums returned on change of rate or cancelled policies. The term gross direct premiums shall include annuity considerations. Provided, that local organizations known as farmers' mutual insurance companies operating in not more than four counties in a division shall not be subject to this tax. The annual premium taxes required herein shall be paid to the Insurance Commissioner of Georgia annually on or before March 1 following the close of the preceding calendar year upon all such premiums collected during that calendar year. Tax on premiums. Section 3. Said Act is further amended by striking Subsection (3) of Section 7, and inserting in lieu thereof a new Subsection (3) to read as follows: (3) Whenever any insurance company, doing business in this State, shall make it appear by proof to the Insurance Commissioner that one-fourth of the total assets, exclusive of government war bonds, which are hereby defined and declared to mean United States government bonds or United States Treasury bonds, or obligations issued on or after December 7, 1941, and prior to December 31, 1946, are invested in any or all of the following assets, to wit: Bonds of this State or of any county or municipality of this State, investments in property situated in and taxed by the State of Georgia, including real estate owned by such company, loans secured by liens on real estate situated in this State, policy loans on insurance policies issued by such company on lives of persons resident in this State, or stocks in Georgia corporations in which insurance companies are authorized to invest their assets under the laws of the State of Georgia, then the tax levied by Subsection (1) shall be abated or reduced to one and one-quarter per centum upon the gross receipts of such company; and, if the amount so

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invested by any such company shall be as much as three-fourths of the total assets of such company, then said premium tax shall be abated or reduced to one-half of one per centum upon such gross receipts of such company. Reduction for certain investments. Section 3A. Upon premiums received prior to July 1, 1955, the tax levied herein shall be at the rate existing prior to the passage of this Act. Section 4. Said Act is further amended by striking in its entirety Subsection (3) (a) of Section 7, relating to the definition of government war bonds. Section 5. All laws and parts of laws in conflict with this Act are hereby repealed. Approved June 24, 1955. CIGARS AND CIGARETTESTAXATION. No. 11 (House Bill No. 5). An Act to amend an Act entitled An Act to repeal an Act entitled `An Act to repeal Part 3, Cigars and Cigarettes, Chapter 92-22, in general, of the 1933 Code of Georgia (Acts 1931, Ex. Sess., 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 evasions 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 for seizure, forfeiture and the sale of contraband goods of articles held, owned and possessed

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in violation of this Act, and for the filing and trial in settlement of claims respecting the same; to provide for monthly report for wholesalers and jobbers; to appropriate the funds derived from the operation of this Act and for other purposes.', approved March 30, 1937 (Ga. Laws 1937, pp. 83-109) as amended by an Act approved December 31, 1937 (Ga. Laws 1937-38, Ex. Sess., pp. 126-144), and as amended by an Act approved July 30, 1949 (Ga. Laws 1949, Ex. Sess., pp. 8-17), so as to impose a tax upon the sale, use or other disposition of cigars and cigarettes within this State; to provide definitions for the provision of this Act; to provide manner of payment of the tax; to provide for licensing of distributors and dealers in cigars and cigarettes within this State; to provide for the sale of cigars and cigarettes; to provide for non-resident distributors; to provide for the suspension or revocation of licenses issued under this Chapter; to provide for the bonds of distributors; to provide for stamping of cigars and cigarettes within this State; to provide for the confiscation of contraband cigars and cigarettes; to provide for reports of distributors and common carriers of cigars and cigarettes within this State; to provide for records and inspection thereof; to provide that the tax herein imposed is upon the consumer; to provide for violations of the provisions of this Act; to provide for hearings before the Commissioner and appeals from said hearings; to provide for refund of taxes paid hereunder; to provide for offenses and penalties thereof in violation of the provisions of this Act; to provide that the tax herein imposed shall be a lien upon the property and may be collected by the Commissioner or his authorized agent; to provide for the administration of this Act; to provide that the Commissioner may issue various rules and regulations to carry out the provisions of this Act; to repeal conflicting laws; and for other purposes., approved February 28, 1955 (Ga. Laws 1955, p. 268), so as to provide an increase in the tax upon the sale, use or other disposition of cigars and cigarettes within this State; to repeal conflicting laws; and for other purposes.

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Be it enacted by the General Assembly of Georgia: Sec. 3, Act of 1955 amended. Section 1. An Act entitled An Act to repeal an Act entitled `An Act to repeal Part 3, Cigars and Cigarettes, Chapter 92-22, in general, of the 1933 Code of Georgia (Acts 1931, Ex. Sess., 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 evasions 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 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 in settlement of claims respecting the same; to provide for monthly report for wholesalers and jobbers; to appropriate the funds derived from the operation of this Act and for other purposes.', approved March 30, 1937 (Ga. Laws 1937, pp. 83-109) as amended by an Act approved December 31, 1937 (Ga. Laws 1937-38, Ex. Sess., pp. 126-144), and as amended by an Act approved July 30, 1949 (Ga. Laws 1949, Ex. Sess., pp. 8-17), so as to impose a tax upon the sale, use or other disposition of cigars and cigarettes within this State; to provide definitions for the provision of this Act; to provide manner of payment of the tax; to provide for licensing of distributors and dealers in cigars and cigarettes within this State; to provide for the sale of cigars and cigarettes; to provide for non-resident distributors; to provide for the suspension or revocation of licenses issued under this Chapter; to provide for the bonds of distributors; to provide for stamping of cigars and cigarettes within this State; to provide for the confiscation of contraband cigars and cigarettes; to provide for reports of distributors and common carriers of cigars and cigarettes within this State; to provide for records and inspection thereof; to provide that the tax herein imposed is upon the consumer;

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to provide for violations of the provisions of this Act; to provide for hearings before the Commissioner and appeals from said hearings; to provide for refund of taxes paid hereunder; to provide for offenses and penalties thereof in violation of the provisions of this Act; to provide that the tax herein imposed is upon the con-the property and may be collected by the Commissioner or his authorized agent; to provide for the administration of this Act; to provide that the Commissioner may issue various rules and regulations to carry out the provisions of this Act; to repeal conflicting laws; and for other purposes., approved February 28, 1955 (Ga. Laws 1955, p. 268), is hereby amended by striking Section 3 (a) in its entirety and in lieu thereof inserting the following: Section 3. (a) A privilege tax is hereby levied on every person selling cigars and cigarettes or possessing cigars and cigarettes for sale, said tax to be measured by and graduated in accordance with the volume of cigars or cigarettes sold or possessed for sale as follows: Little Cigars: weighing not more than three pounds per thousandtwo (2) mills each. Cigars: retailing for three and one-third (.03[UNK]) cents each or lessone dollar and fifty cents ($1.50) per thousand; retailing for more than three and one-third (.03[UNK]) cents each and not more than five (.05) cents eachthree dollars ($3.00) per thousand; retailing for more than five (.05) cents each and not exceeding eight (.80) cents eachfour dollars ($4.00) per thousand; retailing for more than eight (.80) cents each and not exceeding ten (.10) cents eachseven dollars and fifty cents ($7.50) per thousand; retailing for more than ten (.10) cents each and not exceeding twenty (.20) cents eachfifteen

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dollars ($15.00) per thousand; retailing for more than twenty (.20) cents eachtwenty dollars ($20.00) per thousand. Cigarettes: having a length of less than four inchestwo and one-half (2) mills each; weighing four pounds or more, but less than six pounds per thousandfive (5) mills each; weighing more than six pounds per thousandten (10) mills each. Section 1A. The discount allowed to licensed distributors, as provided by Section 4(a) of Act No. 135 (HB No. 465), Georgia Laws 1955, page 272, be allowed only on the first 3 (three and one-half) cents of tax on each pack of cigarettes, i. e., that no allowance of said discount be allowed on any amount of tax collected on the sale of cigarettes in excess of 3[UNK] (three and one-half cents) per package. Discount to licensed distributors. Section 2. The provisions of this Act shall become effective as of July 1, 1955. Section 3. All laws and parts of laws in conflict with this Act are hereby repealed. Approved June 24, 1955. MOTOR FUELTAXATION. Code 92-1403, 92-1407 Amended. No. 12 (House Bill No. 7). An Act to amend the Motor Fuel Tax Law, approved March 18, 1937 (Ga. Laws 1937, p. 167), codified as Code Chapter 92-14, as amended, particularly by an

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Act approved January 25, 1946 (Ga. Laws 1946, p. 19), an Act approved February 15, 1949 (Ga. Laws 1949, p. 581), an Act approved February 21, 1951 (Ga. Laws 1951, p. 446), an Act approved February 15, 1952 (Ga. Laws 1952, p. 214), and an Act approved March 3, 1955 (Ga. Laws 1955, p. 380), so as to provide an increase in the excise tax imposed upon all distributors of motor fuel; to provide a maximum rate of refund of State tax paid upon motor fuel used exclusively in aircraft motors for aviation purposes; to provide a limitation upon the amount of refund of all motor fuel taxes upon retail sellers of motor fuel and/or kerosene; to provide a limitation upon the allowance of 1% allowable to distributors of motor fuel and/or kerosene; to repeal conflicting laws; and for other purposes. Be it enacted by the General Assembly of Georgia: Section 1. An Act known as the Motor Fuel Tax Law, approved March 18, 1937 (Ga. Laws 1937, p. 167), codified as Code Chapter 92-14, as amended, particularly by an Act approved January 25, 1946 (Ga. Laws 1949, p. 19), an Act approved February 15, 1949 (Ga. Laws 1949, p. 581), an Act approved February 21, 1951 (Ga. Laws 1951, p. 446), an Act approved February 15, 1952 (Ga. Laws 1952, p. 214), and an Act approved March 3, 1955 (Ga. Laws 1955, p. 380), is hereby amended by striking the word and figure six and 0.06 from Sub-sections A and E of Section 92-1403, and the figure 12 from lines 10 and 13 of Subsection H(6) of Code Section 92-1403, and in lieu thereof inserting the word and figure six and one-half, 0.065 and 13; so that subsections A, E and H(6), as amended, shall read: Code 92-1403 amended. (A) Upon the sale or use of motor fuel by them within this State, at the rate of six and one-half (0.065) cents per gallon. (E) Provided further, that the six and one-half cents per gallon tax on the sale or use of motor fuel shall not

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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. Kerosene. (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 State Revenue Commissioner 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 six and one-half (0.065) cents per gallon, shall be liable for a tax of 13 cents per gallon upon the entire shipment of the benzol involved, and the State Revenue Commissioner or his successors shall have the right to enforce the payment of said 13 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. Benzol. Section 2. Said Act, as amended, is further amended by striking the words of all of the State tax on such motor fuel, except one cent and sales tax from the first paragraph of Subsection (K) of Code Section 92-1403, and in lieu thereof inserting the words not to exceed five and one-half cents per gallon of the State tax paid on such motor fuel, so that the first paragraph of Subsection (K) of Code Section 92-1403, as amended, shall read: (K) Any dealer, who shall sell motor fuel of such quality that it is not adapted for use in ordinary motor vehicles but is designated for and used exclusively in aircraft motors for aviation purposes, no part of which motor fuel is used in any vehicle or equipment driven or

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operated upon the public roads, streets, or highways of this State, shall be entitled to a refund not to exceed five and one-half cents per gallon of the State tax paid on such motor fuel, subject to the conditions set forth in this subsection. The right to receive any refund under the provisions of this subsection shall not be assignable and any assignment thereof shall be utterly void and of no effect. Nor shall any payment thereof be made by the Treasurer of the State to any person other than the original person entitled thereto using motor fuel as hereinabove set forth in the subsection. Refunds, aircraft fuel. Section 3. Said Act, as amended, is further amended by striking the words the amount of the from the first paragraph of Subsection (K) (1) of Code Section 92-1403, and in lieu thereof inserting the words but not to exceed, five and one-half cents per gallon of the State, so that the first paragraph of Subsection (K) (1) of Code Section 92-1403, as amended, shall read: (K) (1) Any person who shall be entitled to a refund of the tax with respect to any motor fuel under the provisions of this subsection shall be reimbursed to the extent of, but not to exceed, five and one-half cents per gallon of the State tax paid on such motor fuel in the following manner and subject to the following conditions: Refunds. Section 4. Said Act, as amended, is further amended by inserting in Code Section 92-1407 (C), after the word cent the words of the first five and one-half cents per gallon of State tax paid, so that Code Section 92-1407 (C), as amended, shall read: Code 92-1407 amended. (C) At the time of rendering such report, the distributor shall pay to the Revenue Commissioner the tax or taxes imposed by this Chapter on all motor fuel and'or kerosene sold or used in this State during the next preceding calendar month less an allowance of one percent of the first five and one-half cents per gallon of State tax paid to cover losses and expenses incurred in collecting

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the tax for the State: Provided, this allowance shall not be deductible unless payment of tax is made on or before the 20th day of the month as herein required. Allowances. Section 5. Said Act, as amended, is further amended by inserting in the first paragraph of Code Section 92-1407 (E), after the word of and before the word all the words the first five and one-half cents per gallon of, so that the first paragraph of Code Section 92-1407 (E), as amended, shall read: (E) Every person selling motor fuel and/or kerosene at retail shall be entitled to a refund of two per cent (2%) of the first five and one-half cents per gallon of all taxes imposed by the State of Georgia on any such motor fuel and/or kerosene sold at retail by such persons, to cover losses in evaporation and expenses in collecting the tax for the State, subject to the conditions set forth in this subsection. The right to receive any refund under the provisions of this subsection shall not be assignable and any assignment thereof shall be utterly void and of no effect, nor shall any payment thereof be made by the Treasurer of the State to any person other than the original person entitled thereto selling motor fuel and/or kerosene at retail as above set out in this subsection. Provided, however, that no persons be entitled to a refund under this subsection unless such person is the holder of an unrevoked refund permit be issued to such person by the Commissioner of Revenue upon application as hereinafter provided. The application for such permit shall be in such form as the Commissioner of Revenue may require to enable him to determine the right of the applicant to obtain refunds under this subsection. The application shall be signed by the applicant and duly verified. Permits so issued shall be numbered and each application for refund made under this section shall contain applicant's permit number. Refunds. Section 6. The provisions of this Act shall become effective as of July 1, 1955.

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Section 7. All laws and parts of laws in conflict with this Act are hereby repealed. Approved June 24, 1955. INDUSTRIAL LOAN ACTTAXATION OF LENDERS. No. 13 (House Bill No. 2). An Act to levy a tax upon fees, interests, insurance premiums and all other charges of whatever kind collected by persons licensed under the Georgia Industrial Loan Act; to prescribe certain procedures connected therewith; to provide for penalties; to provide an effective date; to repeal conflicting laws; and for other purposes. Be it enacted by the General Assembly of Georgia: Section 1. In addition to all other taxes, fees, license fees or other charges now or hereafter levied or assessed, there is hereby levied a tax of three percent (3%) upon the total amount of all fees, interest, insurance premiums and all other charges of whatever kind or nature collected on any loan over and above the amount of money actually advanced to the borrower as the principal of the loan, by any person licensed under the provisions of an Act known as the Georgia Industrial Loan Act (Ga. Laws 1955, p. 431). Said tax is hereby levied and assessed against the person so licensed and shall be paid by such person and shall not be added in any manner as an additional fee or charge against the borrower. Any person licensed under the provisions of the Georgia Industrial Loan Act who adds such tax in any manner as an additional fee or charge against the borrower shall be liable for the recovery of triple the amount of such charge by action against the lender in any court of competent jurisdiction. Tax. Remedy of borrower. Section 2. The tax provided for in this Act shall be

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remitted to the Georgia Industrial Loan Commissioner on or before the tenth day of each month for the preceding calendar month. The Commissioner and his authorized agents and employees shall have the right to inspect all records of any person so licensed and the Commissioner is hereby authorized to promulgate rules and regulations relative to the enforcement of the provisions of this Act. Remittance. Rules and regulations. Section 3. In the event any person fails or refuses to remit the tax required by this Act within the time prescribed, there shall be added to the tax a penalty equivalent to twenty-five percent (25%) of the tax, but in no case shall the penalty so added be less than five dollars ($5.00). In the event any person fraudulently remits the incorrect tax, there shall be added to the tax a penalty equivalent to fifty percent (50%) of the tax, but in no case shall the penalty so added be less than five dollars ($5.00). The amounts so added as penalties shall be collected as a part of the tax. Penalties. Section 4. The tax provided for in this Act shall be paid for the calendar month of July, 1955 and for each calendar month thereafter. Section 5. All laws and parts of laws in conflict with this Act are hereby repealed. Approved June 30, 1955. DISTRIBUTION OF INCREASED FUNDS. No. 1 (Senate Resolution No. 14). A Resolution. Relating to the distribution of increased funds derived from executive orders of the State Revenue Commissioner and from laws enacted at the present extraordinary session of the General Assembly; and for other purposes.

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Whereas, it is desirable that the General Assembly specifically provide the manner in which any increased funds derived from amendments to present tax laws or new tax laws enacted at the present extraordinary session and derived from executive orders of the State Revenue Commissioner, now, heretofore, and hereafter, promulgated and enforced be expended by the Budget Bureau; and Whereas, Honorable Marvin Griffin, Governor of the State of Georgia, in his address to the General Assembly on Monday, June 6, 1955 recommended that the report of the State Programs Study Committee be followed as to the amounts which should be distributed for various purposes. The Governor recommended the following amounts: State Board of Education $17,500,000.00 State Board of Regents 4,500,000.00 Trustees, Teacher Retirement System 500,000.00 State Highway Department 12,000,000.00 Public Health Department (including Battey Hospital) Eugene Talmadge Memorial Hospital 3,000,000.00 Public Welfare Department Public Assistance State Institutions 3,000,000.00 Departments of Corrections and Public Safety 500,000.00 $41,000,000.00 and Whereas, the General Assembly feels that until such time as the General Assembly shall pass a new general appropriations Act, any increased funds derived from executive orders of the State Revenue Commissioner

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and from the enactment of laws at this session should be distributed in accordance with the recommendations of the Governor. Now, therefore, be it resolved by the General Assembly of Georgia, that the Governor, as Director of the Budget Bureau, is hereby authorized and directed to expend and distribute the increased funds derived from executive orders of the State Revenue Commissioners, now, heretofore, and hereafter, promulgated and enforced, and from any amendments to present tax laws or new tax laws enacted at the present extraordinary session of the General Assembly in accordance with the recommendations of the Governor, as listed hereinbefore. In the event the entire increased amount derived from executive orders of the State Revenue Commissioner heretofore, now, and hereafter promulgated and enforced, and from the enactment of such laws is not sufficient to cover the entire amount recommended by the Governor, such increased funds as are realized shall be distributed on a pro rata basis, using the figures contained in this resolution as a basis, except that before such pro rata distribution is made, the entire amount from such increased funds which should be distributed in accordance with the provisions of Article VII, Section IX, Paragraph IV, Subparagraph (b) of the Constitution, relative to highway funds, shall be first distributed. No official of the State shall be authorized to make any distribution of the increased funds as set forth in this resolution contrary to the provisions of this resolution. The provisions of this resolution shall apply to increased funds only and shall be of no further force and effect upon the passage of a general appropriation bill and shall not change in any manner the method of distribution of funds received by the State to apply on the fiscal year budget as now authorized by law for the fiscal year ending June 30, 1955 or for the fiscal year ending June 30, 1956. Approved June 22, 1955.

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TEXTILE TARIFFSPROTEST OF GENEVA CONFERENCE ACTION. No. 2 (House Resolution No. 12). A Resolution. Reductions in the import duties on foreign-made textile materials which were recently agreed to at the Geneva Conference by representatives of the U. S. State Department strike at the very heart of Georgia's largest and most essential industriesthe growing and manufacture of cotton and cotton products. Disclosure of the Geneva decisions give the State's citizens, business community and government just cause to feel the gravest concern. Georgia cotton farmers and Georgia textile mill workers and operators face real disaster if the commitments of the Geneva Conference are put into effect. Tariff cuts of as much as 50% will hit hardest at some of the most important fabrics made in Georgia, such as cotton towels and cotton chenille rugs. An average reduction of 27% is proposed for the bulk of unfinished cotton goods. Georgia textile mills employ more people than any other industry in the State and they provide a market for more than three times as much cotton as Georgia farmers produce each year. The Geneva tariff cuts were made for the direct benefit of Japanese manufacturers, who, before the reductions, were already making a substantial profit out of the increasing volume of cotton goods that they are shipping into this country. Japanese wage rates are only one-tenth of the wages paid for comparable work in Georgia textile mills and they can buy Indian and South American cotton at prices substantially lower than the price guaranteed Georgia cotton producers.

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The tariff reductions, therefore, expose Georgia farmers and Georgia industrial workers to the competition of cheap coolie labor in our home markets and they seriously threaten the high standards of living in this country. Whereas, the Geneva tariff reductions will jeopardize the economy of our State in terms of income and earnings for cotton farmers and their families and for the more than 100,000 employees in Georgia textile mills; and Whereas, such reduced income would soon be reflected in decreased State tax revenue at a time when our State government is seeking additional funds with which to provide essential services to the people of Georgia. Therefore, be it resolved, that the General Assembly of Georgia hereby makes the following requests: 1. That members of the Georgia delegation in Congress do all within their power to delay action on current tariff legislation until equitable treatment and protection for American cotton farmers and for American textile mill workers and operators can be provided. 2. That President Eisenhower refrain from issuing a proclamation making the Geneva tariff reductions effective, until adequate safeguards for American farmers and workers can be established. 3. That the President and Congress and other agencies of our national government develop means of limiting the imports of foreign-made textile goods into the United States. 4. That the President and Congress give their full support to the recommendations made by Georgia's senior Senator, Honorable Walter F. George, that assistance be given to Japan through the development of

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markets in China and in other Asiatic countries, for Japanese goods. Be it further resolved, that the General Assembly of Georgia protests in the strongest terms the actions of U. S. Government representatives in agreeing to tariff changes that will so seriously hurt the cotton farmers and the textile mill employees of this State and the General Assembly requests that immediate steps be taken to prevent concessions to Japanese manufacturers that would endanger the economy and the well being of our State and its people. Approved June 22, 1955. FEDERAL APPROPRIATIONS FOR RIVER AND HARBOR IMPROVEMENTS. No. 3 (House Resolution No. 15). A Resolution. Relative to Federal appropriations for the construction of dams, locks and basins in Georgia; and for other purposes. Whereas, the construction of the Fort Gaines dam and lock will mark the completion of the Apalachicola-Chattahoochee-Flint waterway from Columbus, Georgia, to the Gulf of Mexico, which project was approved by Congress and authorized for the purposes of providing hydroelectric power, means of navigation, flood control, recreation and other benefits, and Whereas, when the Apalachicola network is connected with the intracoastal waterway, it will be of great strategic importance to the United States, and Whereas, the construction of the Hartwell dam on the Savannah River and the construction of a turning

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basin in the Savannah River to implement the efficiency of the Georgia Ports Authority will provide untold benefits for the Nation, and more particularly for the people of this State, and Whereas, it is highly desirable that all these projects be completed at the earliest possible time. Now, therefore, be it resolved by the General Assembly of Georgia, that the United States Congress be urgently requested to sustain the recommendation of the House Appropriations Committee for beginning construction monies for the Forest Gaines dam and lock; funds toward the completion of the cut across St. George's Island, which will connect Apalachicola Bay and the harbor with the Gulf of Mexico, and necessary amounts for Apalachicola River channel improvement; and that Congress be requested to appropriate necessary funds with which to begin construction of the Hartwell dam on the Savannah River, and the total sum necessary for construction of the turning basin in the Savannah River to implement the efficiency of the Georgia Ports Authority. Be it further resolved, that all the members of the Georgia Congressional delegation be urged to pursue these matters as diligently as possible in order that this State might reap the benefits which would be forthcoming. Be it further resolved, that a copy of this Resolution be transmitted to the Speaker of the United States Representatives, the President of the United States Senate, and each member of the Georgia Congressional delegation. Approved June 22, 1955.

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PREVENTION OF FOREST FIRES. No. 4 (House Resolution No. 16). A Resolution. Whereas, during the past year the State of Georgia has suffered tremendous losses to its economy through forest fires; And whereas, during the past week a total of 125,000 acres of highly productive forest lands have been consumed by fire, making a total loss of 311,000 acres since January 1st; And whereas, these tremendous losses are not only adversely affecting the immediate economy of the people of Georgia but will continue to affect the economy for a number of years to come; And whereas, the State of Georgia is now experiencing one of the worse droughts in its history, which is multiplying the hazard of forest fire calls for greater vigilance on the part of all citizens and diligent law enforcement; Now, therefore, be it resolved that the General Assembly of Georgia, being mindful of the great importance of the forests to Georgia, and cognizant of the outstanding efforts of the Georgia Forestry Commission in the prevention and suppression of forest fires under extremely adverse conditions, go on record as urging every citizen of Georgia to use every possible precaution while in the woods and to exercise extreme vigilance in the prevention of forest fires. Approved June 22, 1955.

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COMMITTEE TO STUDY ECONOMY IN GOVERNMENT. No. 5 (House Resolution No. 9). A Resolution. To provide for a joint committee of the House of Representatives and the Senate to study ways and means of effecting economies in the State government; and for other purposes. Whereas, it is desirable and necessary that economy be practiced in the State government in order that public tax funds be utilized as efficiently as possible, and Whereas, it is incumbent upon the General Assembly to prove its good faith to the people of this State in order that the people will know that for every dolar paid into the State treasury they are receiving its full value in efficient and economical services and benefits, and Whereas, it is highly important that the people of this State be made aware of the fact that the General Assembly intends that any funds received by virtue of measures enacted into law at this extraordinary session of the General Assembly be utilized in a proper manner and will not be diverted by inefficient methods and extravagances, and Whereas, it is imperative that a study be made in order to ascertain the best possible ways and means to effectuate economies in the State government, and Whereas, it is desirable that the Governor, the General Assembly and the public be made cognizant of any methods by which economies may be effected. Now, therefore, be it resolved by the General Assembly of Georgia that a joint committee of the House

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of Representatives and the Senate be appointed to study methods and ways and means of effecting economies in the State government, said committee to be composed of five members of the House of Representatives, to be appointed by the Speaker, and three members of the Senate, to be appointed by the Lieutenant Governor. Said committee shall have the power and authority to hold hearings, to issue subpoenas and any and all other powers necessary to carry out the purposes and provisions of this resolution. Every official and employee of the State shall cooperate with the committee and the committee shall have access to all records of all State departments for the purposes of this study. The committee shall adopt its own rules of procedure. The committee shall make a report of its findings and recommendations to the Governor and the General Assembly and the public at least one month prior to the convening of the regular 1956 session of the General Assembly. The committee shall have the right to employ counsel and other help. All funds necessary to carry out the purposes and provisions of this resolution shall come from funds appropriated to the legislative branch of the government, or any other available funds. The committee shall meet within 20 days after the adjournment of this extraordinary session on a day to be agreed upon by a majority of the members, for the purpose of organizing and electing a chairman and such other officers as deemed necessary. Approved June 24, 1955.

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INDEX AMUSEMENTS County tax on carnivals, circuses, etc. 17 AUTOMOBILES. See Motor Vehicles . BEER Taxation 23 CARNIVALS County tax on carnivals, circuses, etc. 17 CIGARS AND CIGARETTES Taxation 48 CIRCUSES County tax on carnivals, circuses, etc. 17 COUNTIES Tax on carnivals, circuses, etc. 17 DRIVERS' LICENSES. See Motor Vehicles . FOREST FIRES Prevention; a resolution 65 GASOLINE. See Motor Carriers; Taxation . INCOME TAX. See Taxation . INSURANCE COMPANIES Taxation 45 LOAN COMPANIES Taxation 57 MALT BEVERAGES Taxation 23 MOTOR CARRIERS Fuel tax 9 MOTOR FUEL. See Taxation . MOTOR VEHICLES Drivers' licenses; chauffeurs' licenses; fees 35 Lighting equipment; Uniform Traffic Act amended 25 Operation licenses; Code 92-2902, 92-2903 amended 38 PROCLAMATION CALLING EXTRA SESSION 3 REVENUES Committee to study economy in government; a resolution 66 Distribution of increased funds; a resolution 58 RIVER AND HARBOR IMPROVEMENTS Federal appropriations for; a resolution 63 STATE WAR VETERANS HOME 18 TARIFFS. See Textile Tariffs .

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TAXATION Cigars and cigarettes 48 County tax on carnivals, circuses, etc. 17 Income tax; Code 92-3101, 92-3102, 92-3106, 92-3109, 92-3210, 92-3301, 92-3105 amended 27 Insurance companies 45 Loan companies 57 Malt beverages 23 Motor carriers; fuel tax 9 Motor fuel; Code 92-1403, 92-1407 amended 52 Wines 22 TEXTILE TARIFFS Protest of Geneva Conference action; a resolution 61 UNIFORM TRAFFIC ACT Lighting equipment 25 VETERANS State War Veterans' Home 18 WINES Taxation 22