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Printing, supplies, repairs.

Assistants.

Printing of
Manuals.

$208.06 payable immediately.

Salary of Assistant Commissioner of Commerce and Labor.

(h) For printing, stationary, supplies,
furniture, repairs, for the General
Assembly and for repairing and operat-
ing the amplifier in the Hall of the
House or so much thereof as may be
necessary..

(i)

For compensation of assistant door-
keepers, assistant messengers, and
other attaches of the House, and of
the Senate, not otherwise provided for,
such sums as may be authorized by
resolution of either branch of the
General Assembly.

(j) For the printing of the 1925-1926
Manuals, or so much thereof as may
be necessary..

4,000.00

500.00

Section 3. Be it further enacted that all laws and parts of laws in conflict herewith be and the same are hereby repealed.

Approved April 10, 1926.

SALARY OF ASSISTANT COMMISSIONER OF
COMMERCE AND LABOR.

No. 35, SECOND SESSION.

An Act to appropriate the increased salary of the Assistant Commissioner of Commerce and Labor from August 27, 1925, to December 31, 1925, as provided for in the Acts of 1925, page 141.

Section 1. Be it enacted by the General Assembly of the State of Georgia, and it is hereby enacted by authority of the same, That the sum of two hundred and eight dollars and six cents ($208.06) be and the same is hereby appropriated for the payment of the increased salary due and unpaid of the Assistant Commissioner

Twelfth District School Administration Building.

of Commerce and Labor, from August 27, 1925, to December 31, 1925, as provided for by an Act approved August 27th, 1925, page 141, and that said sum shall immediately become available out of the general fund of the State Treasury.

Sec. 2. Be it further enacted by the authority aforesaid, that all laws and parts of laws in conflict with this Act be and the same are hereby repealed.

Approved April 17, 1926.

TWELFTH DISTRICT SCHOOL ADMINISTRA-
TION BUILDING.

No. 11, SECOND SESSION.

An Act to appropriate to the trustees of the University of Georgia for the use and benefit of the Twelfth District A. & M. School at Cochran, the sum of ninetyfive thousand dollars, to build and equip an administration building to replace the building recently destroyed by fire, and for other purposes.

$95,000 to

equip.

Section 1. Be it enacted by the General Assembly of the State of Georgia, and it is hereby enacted by au- build and thority of the same, that there is hereby appropriated to the trustees of the University of Georgia, for the use and benefit of the Twelfth District A. & M. School at Cochran, the sum of ninety-five thousand dollars, to be used in building and equipping an administration building to replace the building recently destroyed by fire.

Sec. 2. Be it further enacted, that the above amount shall be available immediately upon the passage of this bill, and shall be paid from the treasury of Georgia, upon Available warrant drawn by the Governor; provided, however, that only such amounts be drawn as are required during process of erection and completion of said building.

immediately.

Sec. 3. Be it further enacted, that all laws or parts of laws in conflict herewith are hereby repealed.

Approved April 1, 1926.

Cigar and Cigarette Tax.

TITLE II.

TAXATION

ACTS

Cigar and Cigarette Tax.
Estate and Inheritance Taxes.
Exempting School Property from Tax.
Insurance Agents, Occupation Tax on.

CIGAR AND CIGARETTE TAX.

No. 27, SECOND SESSION.

An Act to amend an Act approved December 19, 1923,

amendatory of an Act approved August 15, 1923, providing for an occupation tax on dealers in cigars and cigarettes, by amending the caption of said Act of December 19, 1923, by striking therefrom the words "so as to provide that the expenses of carrying out the provisions of said Act shall be defrayed out of the funds collected thereunder, and for other purposes,' and substituting in lieu thereof the following: “so as to provide for the collection of said tax by the Commissioner of Revenue of the State of Georgia, to require the use of stamps as evidence of the payment thereof, and to prescribe the method of using same, and for other purposes,” by striking from said Act of December 19, 1923, all of sections one, two, and three, and substituting in lieu thereof the following: “Section 1. Be it enacted by the General Assembly of the State of Georgia, and it is hereby enacted by the authority of the same, that the Act approved August

Cigar and Cigarette Tax.

15, 1923, entitled 'An Act to levy a tax upon dealers in cigarettes and cigars; to provide for the collection of such tax; to require the use of stamps as evidence of the payment thereof; to prescribe penalties for the violation of this Act and the counterfeiting of such stamps; to provide rules of evidence for the trial of persons charged with the violation of this Act; to appropriate the funds raised by such tax for the purpose of building and equipping new buildings for the State Tuberculosis Sanitorium at Alto, and for the purpose of paying persons now due and to become due under the Acts of August 5th, 1919, August 18th, 1919, and August 19th, 1919, and for other purposes; be and the same is hereby amended by striking all of paragraph (b) of Section one, and inserting in lieu thereof the following: (b) Each dealer shall pay said tax to the Commissioner of Revenue of the State of Georgia, who shall thereupon furnish to such dealer stamps of such design and denominations as may be prescribed by said commissioner of revenue; and it shall be the duty of each dealer to affix to each package of cigarettes and each box, package, or other container of cigars a stamp, or stamps, furnished by said Commissioner of Revenue, evidencing the payment of the tax imposed by this Act, and to cancel such stamps before said cigarettes or cigars are offered for sale, and for other purposes."

999

amended.

Section 1. Be it enacted by the General Assembly of Georgia, and it is hereby enacted by the authority of the Act of 1928 same, that the caption of an Act approved December 19, 1923, amendatory of an Act approved August 15, 1923, providing for an occupation tax on dealers in cigars and cigarettes, be and the same is hereby amended by striking from said caption the words, "so as to provide that the expenses of carrying out the provisions of said Act shall be defrayed out of the funds collected thereunder, and for other purposes," and substituting in lieu thereof the following: "so as to provide for the collection

Cigar and Cigarette Tax.

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Substitute section.

of said tax by the Commissioner of Revenue of the State of Georgia, to require the use of stamps as evidence of the payment thereof, and to prescribe the method of using same, and for other purposes.”

Sec. 2. Be it further enacted that the Act approved December 19, 1923, amendatory of an Act approved August 15, 1923, providing for an occupation tax on dealers in cigars and cigarettes, be and the same hereby amended by striking all of sections one, two, and three of said Act of December 19, 1923, and substituting in lieu thereof the following: “Section 1. Be it enacted by the General Assembly of the State of Georgia, and it is hereby enacted by the authority of the same, That the Act approved August 15, 1923, entitled 'An Act to levy a tax upon dealers in cigarettes and cigars; to provide for the collection of such tax; to require the use of stamps as evidence of the payment thereof; to prescribe penalties for the violation of this Act and the counterfeiting of such stamps; to provide rules of evidence for the trial of persons charged with the violation of this Act; to appropriate the funds raised by such tax for the purpose of building and equipping new buildings for the State Tuberculosis Sanatorium at Alto, and for the purpose of paying pensions now due and to become due under the Acts of August 5th, 1919, August 18th, 1919, and August 19th, 1919, and for other purposes,' be and the same is hereby amended by striking all of paragraph (b) of Section One, and inserting in lieu thereof the fol

lowing: ‘(b) Each dealer shall pay said tax to the ment Stamps. Commissioner of Revenue of the State of Georgia, who

shall furnish to such dealer stamps of such design and denominations as may be prescribed by said Commissioner of Revenue; and it shall be the duty of each dealer to affix to each package of cigarettes and each box, package, or other container of cigars a stamp, or stamps, furnished by said commissioner of revenue, evidencing the payment of the tax imposed by this Act, and to cancel such stamps before said cigarettes or cigars are offered for sale."

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Tax pay

See 158 Ga. 633.

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