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claiming a reduction of twenty-five per cent. in their settle ment with the Treasury, under the act passed 23d December, 1830, to raise a tax for the support of government, for the political year 1831, have had the same under consideration, and beg leave to make the following report.

By the tax law of 1817, the several Banks in the State were required annually to pay into the Treasury free from cost or deduction, thirty-one and a quarter. cents, on every hundred dollars worth of Bank Stock employed or in circulation. The tax act first above mentioned, reduces the tax to be levied by said act, at and after the rate of twenty-five per cent. [and under this act, the Banks claim a reduction of twenty-five per cent.] in their settlement with the Treasury, and the Treasurer refuses to settle with the Banks and allow them the twenty-five per cent. deduction, because the act of 1817, required the Banks to pay their tax into the Treasury free from cost or deduction.

It is true that the tax required from Banks was to be paid into the Treasury free from cost, &c. and if there was no subsequent act contravening the act of 1817, in that particular, the Banks would be required to settle with that department free from cost to the State. But your Committee considers that the 6th section of the said act of 1830, authorising a reduction of twenty-five per cent. upon all taxes levied, if not directly, it virtually repeals so much of the said act of 1817, as requires the Banks to pay their tax into the Treasury free from cost or deduction, and that all taxes required by the tax law of 1830, are subject to the twenty-five per cent. reduction, as authorised by said act.

Be it therefore resolved, That the Treasurer settle with the Banks, at and after the rate of twenty-five per cent. reduction upon the amount of tax required of them, and that where any Bank has already settled the full amount of the tax with the Treasury, that the Treasurer, be, and he is authorised and required to refund to the said Bank, the amount so overpaid by the said Bank.

Read and agreed to.

ASBURY HULL, Speaker.

Attest, W. C. DAWSON, Clerk.

In Senate, concurred in, Dec. 23, 1831.
THOMAS STOCKS, President.

Attest, I. L. HARRIS, Secretary.

Approved, Dec. 24, 1831.

WILSON LUMPKIN, Governor.

HOUSE OF REPRESENTATIVES, Dec. 21, 1831.

The Committee to which was referred the petition of Mrs. Eliza Mackay, beg leave to make the following report :

That they have examined the subject matter of the petitioner, and find the following to be the facts of the caseThat Robert Mackay, the husband of the petitioner, in the year 1813, purchased of Peter Deveaux, a plantation called Grange, in the county of Chatham, for the sum of $13,000, of which he paid in cash $5,000, and gave his bonds for the balance, payable in one and two years, with interest at five per cent. from the date. That afterwards the said planta tion was levied on by the State, as the property of the said Peter Deveaux, for arrearages due by him as tax collector of Chatham county, and sold on the 2d November, 1813, at which sale the said Robert Mackay, again became the purchaser for the sum of $8,100, for which purchase money, he gave his two bonds to the Governor of the State of Georgia, and a mortgage on the property; one bond for the sum of $4,218 66 cts. payable on 1st January, 1814, and the other bond for the sum of $4,218 68 cts. payable the first January, 1815, which amounts included the principal and the interest on the principal sums, up to the time the said bonds were made payable. That the said Robert Mackay, died suddenly in the year 1816 without will, leaving the petitioner a widow with eight young children, the oldest not exceeding 14 years of age, and with but limited mean for the proper maintainance [and support] of such a fam That the purchase was made when property of that description was high-that the petitioner in the year 1828, paid into the hands of the Solicitor General of the Eastern district, the sum of $8,450, being the amount not only of the principal of such purchase money, but the interest thereon included in the said bond, which sum of money, after deducting the Solicitor's fees and other expenses, was paid by him into the Treasury on the 3d of Nov. 1828, leaving the estate of the said Robert, still liable to the State, not only for the interest at the rate of 8 per cent. or the said purchase money from the time the same [became] payable, but for the interest at like rate on the interest included in the said bonds, and in fact, if the said payment was not passed to the credit of the principal of the said debt, to the interest, on the whole interest, as such payment, if applied according to law, would not have more than extinguished the interest then due.

[Laws of 1831.]

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Your Committee have no means of ascertaining precisely the value of the estate of Robert Mackay, but from the best information they can obtain, they believe that it would ruin the estate if said debt is exacted in its full extent.

In consideration of these circumstances, and in reference to others stated in the petition, and which your Committee believe to be true-Your Committee believe that the said petitioner is entitled to relief. The State has already received the principal of the purchase money, with one year's interest on the half of such principal, and two years interest on the other half. Your Committee therefore recommend the adoption of the following resolution :

Resolved, That the Solicitor General of the Eastern Cireuit of the State, be, and he is hereby directed to settle the claim which the State has against the estate of Robert Mackay, late of Chatham county, dec'd. above referred to, on the following conditions, viz: Interest to he calculated on eight thousand dollars, the original purchase money from the time the same fell due, until the third day of November, eighteen hundred and twenty-eight, at and after the rate of five per centum per annum, and when final payment may be made agreeable to the terms offered in this resolution, the said Solicitor General shall be, and he is hereby authorised to have satisfaction entered on said claims.

Read and agreed to.

ASBURY HULL, Speaker.

Attest, W. C. DAWSON, Clerk.

In Senate, concurred in, Dec. 23, 1831.
THOMAS STOCKS, President.

Attest, I. L. HARRIS, Secretary.

Approved, Dec. 24, 1831.

WILSON LUMPKIN, Governor.

HOUSE OF REPRESENTATIVES, Dec. 21, 1831.

Whereas, there are arms and ammunition belonging to the State, in the county of Thomas, which were left in the possession of Thomas J. Johnston, by the commanding officer of

the expedition which went to guard the Florida Frontiers against the attack of Indians, who had committed murders in the said county, and from the exposed situation of the settlers of said county for the want of arms and ammunition, the commanding officer did leave muskets and ammunition for the use of said citizens.

Be it therefore resolved by the General Assembly, That the said Thomas J. Johnston turn over to the Colonel of the Regiment in Thomas county, the said arms and ammunition aforesaid for the use of any Volunteer Company that may be formed in the county of Thomas, to be under the direction and in the care of the Colonel of said county, or some person appointed by him.

Read and agreed to.

ASBURY HULL, Speaker.

Attest, W. C. DAWSON, Clerk.

In Senate, concurred in, Dec. 23, 1831.
THOMAS STOCKS, President.

Attest, I. L. HARRIS, Secretary.

Approved, Dec. 24, 1831.

WILSON LUMPKIN, Governor.

HOUSE OF REPRESENTATIVES, Dec. 21, 1831.

The joint military committee, to whom the several communications from the present Executive and ex-Governor, have had the same under their consideration, and make the following report:

First, on that part of the correspondence between his Excellency, the ex-Governor and the military store keeper at Savannah, Mr. F. M. Stone, report, that they have had under their consideration the correspondence from the fourteenth January to the fifth February, 1831, between his Excellency Governor Gilmer and the military store keeper. at Savannah on the subject of the land on which the magazine was built during the late war, in the city of Savannah, and as there appears to be no definitive measures

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entered into by them, your committee recommend that the magazines be sold, as they are at this time of no public utility to the State:

Be it therefore resolved by the Senate and House of Representatives of the State of Georgia in General Assembly met, That his Excellency the Governor be, and he is hereby requested and authorised to instruct the military store keeper in Savannah, to have sold any magazines which now may be remaining on any lands not now the property of the State, on such ternis as he may deem most profitable to the interest of the State, and that he transmit a copy of his proceedings to his Excellency the Governor, for the time being, with the amount of sales, and cash or notes that said magazines may be sold for.

And be it further resolved, That his Excellency the Governor pay said military store keeper such sum as he may deem reasonable and just for his services, out of the proceeds of the sales of said magazines.

Your committee would further report, that they have had under their consideration the two resolutions, one from the Governor of the State of New-York, and one from the Gov nor of the Commonwealth of Massachusetts on the subject of a more perfect organization. of the militia of the several States of the Union, and are of opinion from the different local situations of the several States, that at this time they deem it inexpedient for Congress to establish any uniform system on the subject: your committee therefore recommend the following resolution:

Resolved by the Senate and House of Representatives of the State of Georgia in General Assembly met, and it is hereby resolved by the authority of the same, That his Excellency the Governor be, and he is hereby requested and authorised to transmit to the Governor of the State of New-York, and the Governor of the Commonwealth of Massachusetts, copies of the foregoing report, and of this resolution.

Your committee would further report, that they have had under their consideration, the correspondence between his Excellency the ex-governor G. R. Gilmer, and Col. G. Bumford, on the subject of the balance of the arms that were then due the State by the United States, by which correspondence your committee have ascertained that the whole of the arms that were then due the State have been forwarded to the care of Mr. F. M. Stone, military store keeper at Savannah.

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