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For Support of State Government and Institutions for 1879-80.

TITLE II.

TAXES.

ACTS.

For Support of State Government-1879-80.
Tax-paying Tenants to be Returned by Landlords.
Fees of Receivers and Collectors Prescribed.

Not to ex

exclusive of

FOR SUPPORT OF STATE GOVERNMENT AND INSTITUTIONS, 1879-80.

No. 32.

An Act to levy and collect a Tax for the support of the State Government and the Public Institutions, to pay the interest and portion of the principal of the Public Debt, and for educational and other purposes herein mentioned, for the fiscal years eighteen hundred and seventy-nine and eighteen hundred and eighty.

SECTION I. The General Assembly of the State of Georgia do enact, Tax for 1879 That His Excellency, the Governor, be authorized and empowand 1880. ered, with the assistance of the Comptroller-General, to assess and Not 9-10 of levy a tax on the taxable property of the State, which will not exceed 1 per cent, three-tenths of one per cent., exclusive of the tax already provided tax provid'd for by the law of eighteen hundred and seventy-three (to pay the of 1873 to eight per cent. bonds issued under an Act approved February 19th, pay 8 per 1873), and other taxes herein specified for each of the fiscal years eighteen hundred and seventy-nine and eighteen hundred and eighty.

for by law

cent bonds.

Specific

taxes.

Practition

SEC. II. And be it further enacted, That in addition to the ad valorem tax on real and personal property as required by the Constitution, and provided for in the preceding section, the following specific taxes shall be levied and collected for each of said fiscal years of 1879 and 1880:

ers of law, 1. Upon every practioner of law, medicine or dentistry, ten medicine dollars, and no municipal corporation shall levy any additional tax Daguerrean on these professions.

or dentistry

Ambrotype,

Photo- 2. Upon every daguerrean, ambrotype, photographic and similar artist, ten dollars.

graphic and similar artists.

3. Upon every person carrying on the business of an auc

For Support of State Government and Institutions for 1879-80.

tioneer, twenty-five dollars for each county in which they carry Auctioneers on business.

4. Upon every keeper of a pool or billiard table, kept for pub- Keepers of lic use, twenty-five dollars for each table.

liard tables.

5. Upon every keeper of a bagatelle table for public play, twen. Keepers of ty-five dollars for each table.

bagatelle

tables.

with or

6. Upon every keeper of any other table, stand or place, or other tables any game or play with or without a name, (unless kept for exercise games, etc., or amusement not prohibited by law, and not kept for gain, directly without or indirectly,) fifty dollars in each county.

on the
years,

7. Upon each and every male inhabitant of this State, first day of April, between the ages of twenty-one and sixty a poll tax of one dollar for each of said years, for educational purposes.

name, unless kept for

exercise or

amusement not prohib

d by law. Poll tax

for educational pur

8. Upon every keeper of a ten-pin alley, or alley of like char. poses acter, kept for public play, twenty-five dollars.

9. Upon all peddlers of patent or proprietary medicines, cial nostrums, or other articles of like character, the sum of dollars for each county in which they may peddle.

Keeper of ten-pin alley or

spe-a ley of like fifty Peddlers of

character.

patent medicines, etc.

10. Upon every person or firm selling patent or proprietary Patent medicine, or other articles of like character, as the agent or agents medicine of non-resident owners thereof, ten dollars for each county.

vendors.

hand per

magicians,

strels, side

matic and operatic

11. Upon all sleight of hand performances, magicians and Sleight-ofnegro minstrels, all shows or exhibitions, including each side-show formauces, accompanying circus companies, histrionic, dramatic and operatic negro min (except for literary or charitable purposes) twenty five dollars in shows, draeach and every town or city of five thousand inhabitants; twenty dollars in towns of four thousand and under five thousand inhab- companies (except for itants; fifteen dollars in towns of three and under four thousand literary or inhabitants; ten dollars in towns of two and under three thousand purposes.) inhabitants; five dollars in towns of less than two thousand inhab-Tax to be itants, and the sum of five dollars for each performance not in a collected by town or city; provided, this shall not apply to histrionic, dra- in county matic, operatic and elocutionary performances usual in theatres; biti said tax to be collected by the Tax Collector of the county in occurs. which such exhibition may take place,

charitable

tax collect'r

where exhi

municipal

12. Upon every circus company, one hundred dollars for each Circus comday it may exhibit within the State of Georgia; to be collected by the Collector of the county in which such exhibition may take County and place; provided, that municipal and county authorities may also authorities impose a tax, exclusive of this tax, on such exhibition within their additional limits.

may impose

tax.

agents.

13. Upon every person, or firm, soliciting policies of insurance, Insurance or otherwise acting as an agent for an Insurance company in this State, the sum of ten dollars in each county in which such person, firm or agent may solicit business; the same to be collected by the Tax Collector of each county, for the use of the State.

Sewing
Machine

For Support of State Government and Institutions for 1879-80.

14. Upon each Sewing machine company, home or foreign, or dealer or dealers in sewing-machines, selling machines of home or Companies. foreign manufacture by themselves, or by agents. in this State, the sum of two hundred dollars, to be paid to the Comptroller-General; and all sewing machines belonging to such companies, dealers, or their agents, in possession of such companies, their agents, or others, shall be liable to seizure and sale for the payment of such license tax. This tax shall be for the whole State, and such companies shall not be subject to any county or license tax by county; provided, this tax shall not be demanded of regular merchants, or others, who buy and sell sewing-machines as other merchandize. 15. Upon each emigrant agent, or the employer of such emiEmigrant grant agent, doing business in this State, the sum of five hundred dollars for each and every county in which he may conduct said business; said tax to be paid to the Tax Collector of the several counties.

agents.

Liquor

dealers.

dealers in

apples,

grapes or

16. Upon all dealers in spirituous or malt liquors, or intoxicatWholesale ing bitters, whether dealing in either or all thereof, the sum of spirits pro- twenty five dollars for each place of business where the same are duced from sold; said tax to be paid to the Tax Collectors of the several counpeaches, ties for educational purposes; provided, this tax shall not reother fruits, lieve such dealers from any local tax or prohibitory law in refer own land, if ence to the retail of spirituous or intoxicating liquors, nor be re quantities quired of any one who sells by the wholesale spirits manufactured of apples, peaches, grapes, or other fruits, grown on his own land, gallons, ex- when he sells in quantities of not less than five gallons.

sold in

on

not less than five

empt from this tax.

On peddlers

17. Upon all peddlers using boats for peddling purposes on the rivers within the limits of this State, the sum of fifty dollars in each using boats county in which they may peddlė, and said tax shall be a lien on the boats and contents, without regard to ownership, and be colthis State. lected by the Tax Collectors of the several counties.

for the purpose, on rivers in

Express, telegraph

ing car

18. All Express, Telegraph and Sleeping-car companies doing business in this State shall pay a tax of one per cent. on their gross and sleep earnings; and the superintendent or general agent of each Express, companies. Telegraph and Sleeping-car company doing business in this State, shall make a return under oath, quarterly, as follows: On the last day of March, June, September and December in each year, to the Comptroller-General, an account of their gross earnings during the quarter ending on that day; and said taxes, herein levied, shall be paid by the respective companies, to the Comptroller-General, on or before the last day of December of each year.

19. Upon all lightning-rod agents, the sum of twenty five dollars Lightning for each and every county in which they may operate, to be colrod agents. lected by the Tax Collectors of the several counties.

Person or

20. Upon every person or firm, who, as agent for non-resident firm dealing owners, holds or keeps for hire or sale on commission any piano non-resid'nt or pianos, or other musical instruments, the sum of fifty dollars for

as agent for

For Support of State Government and Institutions for 1879-80.

each county in which such person or firm does business, to be owner of collected by the Tax Collector.

any musical instrum'nts.

foreign in

building

SEC. III. And be it further enacted, That all home and foreign In Home and surance companies doing business in this State, shall pay one per surance cent. on all premiums in money or otherwise, received by them, and companies. in addition to the tax herein imposed upon the gross receipts of the Loan and Insurance companies, all such companies, as well as Loan and associations Building associations, and other companies or associations doing cos, doing a brokerage business in this State, such as discounting notes, bills, brokerage drafts or exchange, shall be taxed upon their capital so employed liable to tax in the same manner and at the same rate as other monied capital in the hands of private individuals is taxed.

and other

business

corporated

required to

taxation.

SEC. IV. Be it further enacted, That the president of all manu- Certain infacturing and other incorporated companies or their agents other companies than Railroad, Insurance, Telegraph and Express companies, return propLightning-rod companies, and all Sleeping car and Palace car erty for companies shail be required to return all the property whatever, of their respective companies, at its true market value, to the Tax Receiver of the county where the same is located, (or where the principal business of each company is located) to be taxed for State purposes and county purposes, also, as other property in this State.

Bank capi

bank stock

SEC. V. Be it further enacted, That no tax shall be assessed upon Authorized the capital of banks or banking associations, organized under the tal not to be authority of this State, or of the United States, and located within taxed. this State, but the shares of stock of the stockholders of such Shares of banks or banking associations, whether resident or non-resident, taxed as shall be taxed in the county where such bank or banking associa- moneyed tion is located, and not elsewhere, at the same rate provided in this capital. Act for the taxation of moneyed capital in the hands of private individuals.

other

incorpora.

nies-how

SEC. VI. Be it further enacted, That the president or principal Returns of agents of all the incorporated companies herein mentioned, except ted compa such as are required to make returns to the county Tax Receiver, nie. shall make returns under the rules and regulations provided by law for such returns to the Comptroller-General, and subject to the same penalties and modes of procedure for the enforcement of taxes from companies or persons required by law to make returns to the Comptroller-General.

Form of

oath for

taxable

SEC. VII. Be it further enacted, That the oath to be administered to all persons making returns of their taxable property shall be in the words following: "You do solemnly swear that you will true returns of answers make to all lawful questions which I may put to you, property. touching the return you are about to make, and that you will make a true return of all your cash or moneyed capital, and of all your other taxable property, at its market value on the first (1st) day of April preceding, to the best of your knowledge and belief, so help you God." And it shall be the duty of the officers receiving such re

Duty of

tax officers.

paid.

For Support of State Government and Institutions for 1879–80.

turns to inquire of each and every person taking such oath touching all his taxable property and the market value of the same, and his liability for specific tax as named in this Act, and to propound the questions which may be published by the Comptroller-General under the law, for the purpose of eliciting full and true returns.

SEC. VIII. Be it further enacted, That all taxes assessed under this Taxes, how Act shall be collected in United States or National Bank currency, or gold and silver coin of the United States, and the value of the property taxed on the first day of April of each of said years, 1879 and 1880, in such currency, shall be the basis of the taxes.

No addi

tional tax

specific tax

SEC. IX. Be it further enacted, That no assessment shall be made allowed on for county or municipal purposes on the specific taxes herein imimposed on posed on practitioners of law, medicine, dentistry and photography, ers of law, either by way of specific tax, or license fee.

practition

medicine,

dentistry or

SEC. X. Be it further enacted, That the Comptroller General is photogra- authorized and empowered to order the Tax Receivers of this State

Returns

commence

phy. to commence receiving the returns for taxable property immediateReceivers to ly after the first (1st) day of April of the years 1879 and 1880, and receiving that the Comptroller-General is empowered and required to cause the taxes to be collected by the twentieth day of December following.

when.

Taxes to be

20th Dec.

SEC. XI. Be it further enacted, That nothing contained in this Act shall be so construed as to alter, change, or repeal an Act apcollected by proved February 28th, 1874, entitled "an Act to amend the laws of this State so far as the same relates to railroad companies, and to define the liability of such companies to taxation, and for other purposes", or to repeal so much of the Tax Act approved March 3d, 1875, contained in section XII of said Act, which relates to the imposition of tax upon railroads; but said Act of 1874 and section XII of the Act of 1875, are hereby ratified and confirmed, and, in the event of refusal by any railroad company to pay the tax provided in said Act of February 28th, 1874, on account of exemption in the charter of said company, it shall be the duty of the AttorneyGeneral, when directed by the Governor, to institute proceedings to ascertain whether or not the charter of such company is liable to forfeiture by reason of any violation of its provisions, and the result of such proceedings shall be reported to the General Assembly.

SEC. XII. Be it further enacted, That all laws and parts of laws militating against this Act be, and the same are hereby, repealed. Approved December 16, 1878.

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