Acts Passed by the General Assembly of Georgia

or paper discounted or exchange purchased by him and running to maturity at any one time during twelve months immediately preceding such returns; and it shall be the duty of such agent to pay into the Treasury of this State, free from all cost or charge whatsoever, the same.rate of tax upon one-third of such highest amount so returned by him as aforesaid, as is now imposed or may hereafter be imposed by law upon the chartered banks of this State, and shall be enforced and collected in the same manner.

SECTION 10. And be it further enacted, That a tax of five cents per head shall be assessed upon all cattle owned by the citizens of Florida. and kept within this State.

SECTION 11. And be it further enacted, That the Tax Receivers and Collectors shall receive the same compensation now allowed by law, except the county of Chatham, whose Collector shall receive the same commission as now allowed to counties whose digest is less than ten thousand dollars; and to net the digest as provided for in the seventh section of the act of 1845, for the Receivers the default shall be deducted, and for the Collectors the insolvent list shall be deducted from the total amount of the digest.

SECTION 12. And be it further enacted, That all laws and parts of laws on the subject of taxes, not inconsistent with the provisions of this act, be and the same are contined in full force,

Approved, February 22, 1850.

AN ACT supplementary to the general tax laws, and to tax certain property therein mentioned which has been heretofore exempt from taxation.

SECTION 1. Be it enacted by the Senate and House of Rep resentatives of the State of Georgia in General Assembly met, That the President of the Georgia Railroad shall on or before the thirty-first day of December, 1850, pay into the Treasury of this State, as a tax for the year 1850, on oath one half of one per cent. on the net annual income of the stock of said road and its branches, under the penalty of double tax for his refusal or neglect to do so, to be collected by execution to be issued by the Treasurer.

SECTION 2. And be it further enacted, That the increase of capital of the Georgia Railroad and Banking Company, authorized by the act of the present session of the General Assembly, be and the same is hereby taxed, thirty-one and a -quarter cents on every hundred dollars worth.

SECTION 3. And be it further enacted, That the President of the Central Railroad do pay into the Treasury of

the State, on oath, on or before the thirty-first day of December, 1850, one-half of one per cent. on its net annual income under the penalty of double tax, to be collected by execution to be issued by the Treasurer.

SECTION 4. And be it further enacted, That the President of the Macon and Western Railroad shall on oath on or before the thirty-first day of December, 1850, pay into the Treasury of this State a tax of thirty-one and a quarter cents on each hundred dollars of the amount of its stock actually paid in, as a tax on the capital stock [of the] aforesaid Railroad and its appurtenances and furniture, under the penalty of a double tax to be collected by execution to be issued by the Treasurer.

SECTION 5. And be it further enacted, That each and every of the Presidents of the aforesaid Railroad companies shall make like payments on the thirty-first day of December in each and every year hereafter until this act shall be repealed: Provided, that no banking capital employed by the Georgia Railroad and Banking Company and the Central Railroad and Banking Company shall by any construction of this act be exempt from future taxation at the discretion of the Legislature, and the tax on net profits shall only be on the net profits of the Railroad.

Approved, February 1, 1850.

AN ACT to repeal an act passed the 27th day of December, 1845, authorizing the Inferior Court of Lumpkin county, or a majority of them, to levy an extra tax not exceeding fifty per cent. on the State tax of said county.

SECTION 1. Be it enacted by the Senate and House of Representatives of the State of Georgia in General Assembly met, and it is hereby enacted by the authority of the same, That the Inferior Court of the county of Lumpkin shall not be allowed to levy a tax exceeding one hundred per cent. on the State tax of said county.

SECTION 2. And be it further enacted, That all laws and parts of laws militating against this act be and the same are hereby repealed.

Approved, February 21, 1850.

AN ACT to exempt Emory College and other Colleges in this State from taxation, and to place them on the same footing with the University of Georgia.

SECTION 1. Be it enacted by the Senate and House of Represen

tatives of the State of Georgia in General Assembly met, and it is hereby enacted by the authority of the same, That from and after the passage of this act, that all the property of Emory College and other colleges in this State shall be exempt from taxation and shall be upon the same footing with the University of Georgia.

SECTION 2. And be it further enacted, That all laws and parts of laws militating against this act, be and the same are hereby repealed.

Approved, February 21, 1850.

AN ACT to exempt from taxation the Odd Fellows Institute in the city of Columbus, No. 6, and the Fletcher Institute of the county of Thomas, and the Lagrange Female Seminary in the county of Troup.

SECTION 1. Be it enacted by the Senate and House of Representatives of the State of Georgia in General Assembly met, and it is hereby enacted by the authority of the same, 'That from and after the passage of this act, that the Odd Fellows Institute in the city of Columbus, No. 6, and the Fletcher Institute of the county of Thomas, and the Lagrange Female Seminary in the county of Troup, be and the same are hereby exempted from the State and county tax.

SECTION 2. And be it further enacted by the authority of the same, That all laws or parts of laws militating against this act, be and the same are hereby repealed.

Approved, February 22, 1850.

AN ACT to authorize the Justices of the Inferior Court of Elbert county to levy an extra tax for the purpose of building a court-house in said county.

SECTION 1. Be it enacted by the Senate and House of Rep resentatives of the State of Georgia in General Assembly met, and it is hereby enacted by the authority of the same, That the Justices of the Inferior Court of Elbert, or a majority of them, shall have power to levy and collect an extra tax for the purpose of building a court-house in said county.

SECTION 2. And be it further enacted by the authority aforesaid, That it shall be the duty of the Tax Receiver and Collector of said county to collect such extra tax, they being allowed reasonable compensation for the same. Approved, December 14, 1849.

AN ACT to regulate the tax on sales at auction in Chatham county.

SECTION 1. Be it enacted by the Senate and House of Rep resentatives of the State of Georgia in General Assembly met, and it is hereby enacted by the authority of the same, That from and after the passage of this act, the State tax on sales by public outcry and vendue in the county of Chatham shall be as follows, to wit: On the gross amount of the sale where the same does not exceed one thousand dollars, one per cent.; where the same exceeds one thousand dollars and falls short of three thousand dollars, one-half of one per cent.; and where the same exceeds three thousand dollars one-quarter of one per cent.

SECTION 2. And be it further enacted, That all laws and parts of laws militating against this act, be and they are hereby repealed.

Approved, February 21, 1850.

AN ACT to authorize the Justices of the Inferior Court of Baker county to levy a county tax.

SECTION 2. And be it further enacted by the authority aforesaid, That all laws or parts of laws militating against this act, be and the same are hereby repealed.

Approved, February 1, 1850.

AN ACT to appropriate the one-half of the tax of the year 1840, paid into the Treasury, to the county of Scriven. WHEREAS by the 2d section of an act to impose, levy and collect a tax for the political year 1840, and for other purposes, the following provision is made, to wit: "That one half the tax to be levied and collected under this act, shall be paid over by the Tax Collectors to the Inferior Courts of the respective counties for county purposes;" and whereas said sum has never been paid over to the Justices of the Inferior Court of Scriven county:

SECTION 1. Be it therefore enacted by the Senate and House of Representatives of the State of Georgia in General Assembly met, and it is hereby enacted by the authority of the same, That his Excellency the Governor be and he is hereby authorized. and directed to draw his warrant on the Treasurer in favor of the Tax Collector of Scriven county for the sum of four hundred and six dollars and twenty-nine cents.

Approved, February 5, 1850.

AN ACT to authorize the Justices of the Inferior Court of the county of Crawford to levy extraordinary taxes for county purposes, and to fund the debts due by said county, and to issue scrip thereon.

SECTION 1. Be it enacted by the Senate and House of Rep resentatives of the State of Georgia in General Assembly met, and it is hereby enacted by the authority of the same, That from and after the passage of this act, the Justices of the Inferior Court of Crawford county, or a majority of them, and their successors in office, shall have power annually whenever they shall deem it necessary, under the recommendation of two-thirds of the Grand Jury of said county at a regular term of the Superior Court of said county, to levy upon the inhabitants of said county a tax extraordinary of the general State tax for county purposes; and shall be authorized to have the same collected by the Tax Collector of said county; Provided, that nothing herein contained shall be construed to authorize the said Justices to order and levy a tax which shall exceed fifty per centum on the State tax, only when an appropriation may be deemed necessary by said Court for the purpose of building or repairing the Courthouse or other public buildings in said county; in that case the tax shall not exceed one hundred per centum or the State tax, and which shall not be continued longer than four years.

SECTION 2. And be it further enacted, That the Justices aforesaid, whenever in their opinion it may hereafter be necessary, are hereby authorized to fund the debts due by said county and issue scrip thereon, bearing an interest at the rate of seven per centum per annum, payable whenever the county Treasurer may be able to redeem the same; and the said Justices are hereby authorized to allow interest after the first of March, 1850, on all orders or contracts already passed or entered into for building bridges and for other county purposes.

SECTION 3. And be it further enacted by the authority afore said, That all laws and parts of laws militating against this act, be and the same are hereby repealed.

Approved, February 23, 1850.

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