Acts 1874, p. 105. Acts 1874, p. 105. 120. Comptroller to compare returns. When the several digests of the Receiver of tax returns of the several counties in this State have been received, it shall be the duty of the Comptroller General to compare said returns with each other, and to make out a complete list by number, district, section, and present county, of all the unimproved or wild lands not given in for taxes. 121. Land not returned, to be advertised. When such list is completed the ComptrollerGeneral shall, once a week for four weeks, make advertisement of the same in one newspaper at the Capital of the State, and require in said publication the owner of said lands to come forward and give in and pay taxes upon said lands, and, in default thereof, that said lands will be sold in the county where it lies. A copy of said list shall be furnished the Clerk of the Superior Court and Ordinary of each county in the State, who shall post the same in their office: Provided, that. for the more safe and speedy collection of the Acts 1875, p. 119. taxes on wild lands under the Act of 1873, the Ordinaries of the several counties of the State are hereby required forthwith to send to the Comptroller-General all money in their hands, collected under said Act, with a statement of the amount for each county and the lot, or lots, on which the same has been collected by him, and upon failing so to do, the Comptroller-General is hereby required to issue execution against the Ordinary so defaulting, and collect as in case of defaulting tax collectors, and upon receiving amounts from the Ordinaries, he shall give credit to the respective counties and give notice thereof under the provisions of this Article: Provided further, that all persons who have not given in and paid taxes on such lands for any previous year, may give in the same and pay the taxes thereon to the Comptroller-General, and the Comptroller-General shall, at the expiration of sixty days from 28th of February, 1874, proceed to issue execution and collect the taxes in the same manner as is herein provided. 122. Executions issued—when and how. On the expiration of the time of advertisement the Comptroller-General shall issue execution against all unimproved or wild lands not re Acts 1874, p. 106. turned for State and county tax, as per assessment in the county where the land lies, assessing the value at the average value of such land in the county where it lies, which execution shall be directed to the Sheriff of the county where the land lies, and the Sheriff shall forthwith proceed to advertise and sell the same under the same rules and regulations as govern other Sheriff sales, and make his returns; the Sheriff, in his return, to show what land was sold, to whom, when and where, and for what amount, and pay said money over to the Comptroller-General, except the amount of taxes and all costs to the Comptroller-General, who will keep in his office a book of the numbers of all such land and the amount of taxes collected thereon and to whom sold. 123. Redemption. The owners of any land thus sold for taxes shall have the privilege Acts 1874, p. 106. of redeeming the same at any time within one year from day of sale, by paying to the purchaser the amount of his purchase money and cost, together with interest, at the rate of twenty per cent. per annum thereon; or on making satisfactory evidence of his title to the Comptroller General, he may receive the purchase money less the amount of taxes due the State thereon and the cost expended in collecting said tax. Acts 1874, p. 106. 124. What titles not affected. No sale made under this Article shall in any way operate to effect or defeat the title of any idiot or lunatic or minor who has no legal representation. 125. Transcripts to be furnished to. It shall be the duty of the Comptroller-General to Acts 1874, p. 106. furnish each Tax Receiver, of this State, at the time of furnishing the tax digest, a transcript of the records in his office, showing the average value of wild land in each of the several Acts 1874, p. 106. Acts 1874, p. 107. counties of this State. 126. County rate to be furnished Comptroller. It shall be the duty of the several Ordinar es of this State to furnish, as soon as levied, the rate of tax assessed for county purposes in their respective counties, to the Comptroller General. 127. Credit to be given counties. The Comptroller-General is hereby required to give credit to the county where the wild land is located, of all tax collected on such lands by him, and in other counties, and notify the Ordinary of the same and the amount. 128. Executions-when issued for wild land tax. The Comptroller-General is authorized and required to issue executions on the first day of November, of each year, against all persons making returns of wild lands to him, for the amount of State and county taxes due Acts 1874, p. 107. on such land, which shall be collected in the manner prescribed in case of failure to return such lands: Provided, that nothing in this article shall be construed so as to prohibit agents of non-residents of the State from giving in the land of such non-resident in the county of the residence of such agent. Acts 1876, p. 16. SECTION IX. MISCELLANEOUS PROVISIONS. It shall $129. Sheriff may levy and collect tax fi. fas. of any amount. be lawful for the Sheriff or his deputy, in any county of this State, to levy and collect a tax fi. fa. for any amount: Provided, that when said tax fi. fa. is for one hundred dollars or less, the same fee shall be paid as now allowed by law to constables or bailiffs; and all other proceedings as to levy and time and place of advertisement and sale, shall be the same as heretofore governed such levy, advertisement and sale by bailiffs. or constables. This section repeals part of section 888 of the Code. 889, 890. $130. (888.) By whom levied and sales under. Executions may be levied by either of the officers to whom directed, or other officer who by law may be authorized in their place; but a constable cannot levy a tax fi. fa. when the principal amount exceeds one hundred dollars, and if a tax Acts 1876, p. 30. fi. fa. for less than one hundred dollars be levied by a sheriff, his fee for said levy shall be that now allowed constables, and if the levy be made upon personalty, the same shall be advertised and sold as is now provided for Justice Court fi. fas. If the constable levies on land, it must be returned to and sold by the Sheriff of the county. See preceding section. $131. Executions to issue for all back dues. The Tax Collectors of the State are hereby authorized and required to issue executions against all tax defaulters in this State, who are residents of the counties in which said Tax Collectors are holding their offices, for any and every year preceding or including the years for which they are elected, and to collect the tax due from said defaulters, and pay over the same to the proper authorities. $132. Defendants may point out property. Defendants in fi. fas., issued by Tax Collectors for taxes, shall have the privilege of pointing out the property upon which to levy said fi. fas., but it shall be within the discretion and power of the Collector to have the proper officer levy the same on any other property he may point out, whenever he deems it necessary to secure the prompt collection of the tax fi. fus. Acts 1875, p. 120. 2511. Acts 1877, p. 128. 3641. §133. (891.) Transfer of certain executions provided for. Whenever any person, other than the person against whom the same has issued, shall pay any executions issued for State, county or municipal taxes, or any other execution issued without the judgment of a Court, under any Acts 1875, p. 119. law, the officer whose duty it is to enforce said execution, shall, upon the request of the party so paying the same, transfer said execution to said party; and said transferee shall have the same rights as to enforcing said execution and priority of payment as might have been exercised or elaimed before said transfer: Provided, said transferee shall have said execution entered on the execution docket of the Superior Court of the county in which the same was issued, and if the person against whom the same was issued, resides in a different county, then also in the county of such person's residence, within thirty days from said transfer. Previous to August 24th, 1872, the transfer of tax executions on the terms above stated was not admissible: 48 Ga., 117; State and County, etc., vs. Wingfield, October 9th, 1877. Acts 1875, p. 107. ARTICLE II. COUNTY TAX. SECTION I. MAIMED SOLDIERS. §134. Tax for the relief of. It shall be the duty of the Ordinary of each county in this State, in each year, before the county tax is levied, upon application to him, and proof being shown to him by any person, that he entered into the military service, in defense of the South, during the late civil war between the Confederate States and the United States of America; that he served faithfully in said service, and in the same, or since the war, by reason of said service, lost both eyes, or two limbs, meaning thereby arms, or legs; that he has not more than one thousand dollars of taxable property, to levy a special tax, as a part of the county tax, of one hundred dollars for each of such applicants, when such proof is made to his satisfaction, which tax shall be collected by the County Tax Collector, and paid over by him to such applicant, when he is shown by him a proper certificate from the Ordinary of said county; said tax of one hundred dollars shall only be levied for a citizen of said county, and shall cease when such applicant, so relieved, ceases to be a citizen of said county. SECTION II. COMPENSATION FOR COLLECTION OF STATE AND COUNTY TAX. $135. Fees of Collectors and Receivers. The commissions hereafter Acts 1876, p. 14. to be allowed to each Receiver and Collector, on the net amount of each digest, for receiving and collection of State and county taxes, shall be as follows: On all digests of $1,000 and under . On all digests over $1,000 and under $2,000. per cent. Provided, that 3 per cent. shall be allowed in the counties of Chatham, $136. No greater commission on county taxes to be allowed. No Tax Acts 1876, p. 14. Collector shall, in any event, receive any greater or different rate of commission or rate of payment for collection of county taxes, than he receives by the preceding section for collecting State taxes. $137. Receivers' commissions from county taxes. The commission of Acts 1876, p. 14. Tax Receivers, to be paid from county taxes, shall be one-half the amount allowed by section 135 to Tax Collectors for collecting of county taxes, and no more. (926. $138. Not to affect local laws. Nothing contained in sections 135, 136 and 137 shall be construed to affect the compensation of any Receivers Acts 1876, p. 14 and Collectors for receiving and collecting county taxes in those counties where the same is regulated by local laws. The provisions of this Article repeal section 936 of the Code. ARTICLE III. MUNICIPAL TAXATION. SECTION I. LIMITATIONS, REGULATIONS AND ASSESSMENTS. $139. Not to tax over one-half of one per cent. It shall be unlawful for the authorities of any municipal corporation in this State to levy or collect for the ordinary current expenses of said corporation, except as hereinafter provided, any ad valorem tax upon the property within said corporation, exceeding one-half of one per cent. upon the value of said property, any law of this State, or charter of said corporation to the contrary notwithstanding. Acts 1874, p. 109. §140. "Ordinary expenses" defined. The term "ordinary current expenses" shall be construed to include all current expenses, excepting only expenditures for education, for paving or macadamizing streets, and Acts 1874, p. 109. for payment of the principal and interest of the public debt, which shall be known as extraordinary expenses, and in all cases when it shall be necessary to levy an additional tax above said one-half of one per cent., for any one or more of said extraordinary expenses, the levy and assessment of the same for each said extraordinary expense shall be separately made and collected; said municipal authorities shall cause separate accounts to be kept on account of all amounts collected and disbursed on account of each of said extraordinary expenses; and all amounts so collected, shall be applied exclusively to the extraordinary expense for which said tax was levied and collected. $141. Officer misapplying funds-guilty of malpractice. Any officer of any municipal corporation who shall apply any portion of any fund Acts 1874, p. 110. collected by taxation for either of said extraordinary expenses, to any other ordinary or extraordinary expense, shall be guilty of malpractice in office. $142. Additional fund-how raised. If an additional fund is required by said corporation for internal improvements, not herein provided for, Acts 1874, p. 110. or if the amount realized by the levy of said one-half of one per cent., 2670. shall be insufficient to defray the ordinary current expenses of said corporation, an additional tax may be levied for this purpose when the same shall be authorized by a vote of two-thirds of the legal voters of said corporation, who shall vote at an election to be held for that purpose, and separate accounts of all amounts so collected and disbursed shall be kept as is provided in section 140. $143. Not to apply to Savannah. The foregoing provisions shall not Acts 1874. p. 119. in any manner apply to the city of Savannah." SECTION II. SALES FOR MUNICIPAL TAXES. (3646. §144. Time, place and manner. The time, place and manner of the sale of property, both real and personal, for taxes due to municipal Acts 1877, p. 125. corporations in this State, shall be the same as that provided by law for Sheriff's sales for State and County taxes. $145. Redemption. Whenever any land is so sold, the owner thereof shall have the privilege of redeeming said land, thus sold, within one 129, 130. Acts 1877, p. 125. Acts 1877, p. 125. Acts 1877, p. 125. year by paying the purchaser the amount paid by said purchaser for said land, with ten per cent. premium thereon, from the date of the purchase to the time of the payment. per cent., In the enrolled Act the word "ten" per cent. in the above section is "two and was so approved by the Governor. The section follows the engrossed copy. $146. Corporation may purchase-when. Whenever, at any such sale, by a municipal corporation for taxes due it, by its marshal, or duly authorized officer, no one present shall bid for the property put up to be sold, as much as the tax for which it is proposed to sell the same, and the officer's cost, if any due thereon, after such property shall have been cried a reasonable time, then any duly appointed officer or agent of the corporation may bid off such property for the corporation, and the marshal, or other officer making such sale, shall make to the corporation a deed to the property so sold, and deliver the same to the officer designated by the corporation to receive it, and the title acquired by the corporation at such sale, and by such deed, shall be perfect, valid and binding, after the period above provided for redemption by the owners shall have elapsed, and there is no redemption by the owner, as if purchased by an individual or corporation other than such corporation so purchasing, and the marshal, or other duly authorized officer making the sale, shall put the corporation, through any officer or person it may designate, in the possession of the property so sold. $147. Property sold by corporation-how. Neither the governing body of any such municipal corporation, whether known as Mayor and Councilmen, Mayor and Aldermen, or by any other name, during whose term of service any such sale shall take place, nor any subsequently elected, or appointed governing body, shall be capable of diverting or alienating the title of the corporation to any property so purchased, except by a public sale of the same to the highest bidder. $148. Ordinances to carry this into effect. Municipal corporations Acts 1877. p. 125. shall have full power and authority to pass appropriate ordinances and by-laws to carry these provisions into effect. $149. Does not apply to counties. Nothing in the preceding five secActs 1877, p. 125. tions shall be construed to apply to counties. Acts 1874, p. 111. 2511. ARTICLE IV. ELECTIONS. $150. It shall not be lawful for any manager of an election, or other person, to receive any money for taxes on the day of election, except the Tax Collector, and if any voter shall vote who has not paid his taxes his vote shall be illegal, and the commissioners who consolidate their returns of the election shall not count such votes in making out the re turn. See Acts 1862, p. 58. The above is amendatory of the 4th section of the Act of December 15th, 1862. Defeated candidate has no remedy in equity: Kemp et al. vs. Ventulet; Feb. 5th, 1877. |