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Seal for Secretary of State.

TITLE XXXV.

SEAL.

See, 1. Seal adoptod for office of Secretary of State.

(No. 271.)
An Act to establish the Seal to be used in the office of the Secretary of State,

and to adopt the Seal prepared under the Act, assented to on the 14th day
of December, 1861, as the Seal for the ofice of the Secretary of State.
*1. Sec. I. Be it enacted by the General Assembly of the State of

Georgia, That the Seal prepared by the Committee, under the Act Seed adopted

assented to on the 14th day of December, 1861, be and the same
is hereby adopted as the Seal of the office of the Secretary of
State.

Sec. II. Repeals conflicting laws.
Approved 5th February, 1866.

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Tax for support of Government,

TITLE XXXVI.

TAXES, &c.

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quors sold.

Sec. 1. Governor to assess per centage to pro. Sec, 15. Tɔ. what cases act applies. Time limiduce $350,000, exclusive of specific

ted. taxes.

“ '16. Duty of Secretary of State.
2. Specific taxés. Poll_tax, Practition- “ 17. Inferior Court to levy extra tax for in-
ers of Law, &c. Daguerreans, &c.

digent soldiers, &c. .
Auctioneers. Billiard tables. Baga- " 18. To make list of those entitled to ben-
telle do. Ten pin alleys. Other ta-

efits.
bles, stands, &c. Race tracks. Cir- “ 19. List to be filed. Distribution of fund.
cuses. Gift lotteries. Spirituous li- “ 20, Collection of tax.

“ 21. Act not compulsory. Tax may be ab. " 3. Spirituous liquors sold exempt from ad

nual. valorem tax.

22. May be paid in kind. 4. Oath of tax payers. Comptroller to

“ 23. Inferior Court in certain cases to act publish list of questions.

without Grand Jury. 5. Taxes on basis of U. S. currency. “ 21. Clerk to forward copy of list to the 6. Laws levying income tax repealed.

Governor. 5. 7. Exemptions from taxation in Sec. 729 “ 25. County bonds may be issued to pay of Code.

indebtedness of counties. ". 8. Taxes of 1864 and 1865 remitted.

" 26. How sold. 9. Tax Collectors for 1864 and 1865 to • 27. Limited in amount. make affidavit.;

“ 28. County Treasurer may be authorized ; 10. Treasury notes returned to be burned.

to receive advance of taxes f. om tax “ 11. Comptroller to cancel accounts.

payers. To issue sçrip for. Redeem166 12. To enter amount of notes burned.

able in taxes. “ 13. Governor may arrest State land taxin • 29. Advances on taxes. How long to be certain events.

received.
66.14. Lands forfeited or sold for taxes may “ 30. Estimate of indebtedness.

be redeemed. On what terms, Tax-
es how estimated.

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Per centage

(No. 272.) An Act to levy and collect a tax for the support of the Government for the year 1866, and for other purposes.

1. Sec. I. The General Assembly do enact, That His Excellency, the Governor, with the assistance of the Comptroller General, so soon as the value of taxable property in this State is ascertained, from the consolidated returns from all the counties thereof, shall proceed to assess and levy such a per centage on the taxable property as will produce, in the estimation of the Governor, the sum of three hundred and fifty thousand dollars, exclusive of specific to produce taxes.

2. Sec. II. In addition to the ad valorem tax on real and personal property, as specified in the Code, and assessed in the preceding Section, the following specific taxes shall be levied and collected specific tas

1. A tax of one dollar upon each and every male inhabitant of this State on the first day of April, between the ages of twenty one and sixty years. When this tax is due and unpaid by any person who has no property, and is in the employment of another as a laborer, it shall be the duty of the Tax Collector to serve a written notice on the employer, specifying the amount of tax due by the employee, which notice shall operate as a garnishment npon the employer, and shall authorize and bind him to pay, said tax

$350,000.

.

Poll tax.

Practitioners of law, &c.

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Daguerreans, &co.

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Billiard tables,

Bagatelle.

Ten pin alleys.

Other tables, &c.

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Race tracks.

Circus Coʻs.

Tax for support of Government.
from any wages, effects, or money in his hands due to the laborer
or employee, and-execution shall issue as in other cases for taxes
due, against the employer for the amount.

2. Upon every Practitioner of Law, Physić and Dentistry, ten
dollars.

3. Upon every Daguerrean, Ambrotype, Photographic and simi

lar Artist, ten dollars. : Auctioneers.

4. Upon every person carrying on the business of Auctioneer, twenty-five dollars.

5. Upon every keeper of a pool or billiard table, kept for, public play, twenty-five dollars for each table.

6. Upon every keeper.- of a bagatelle table for public play, ten dollars for each table.

7. Upon every keeper of a ten pin alley, or alley of like kind for public play, ten dollars.

8. Upon every keeper of any other table, stand or place for any. other game or play, with or without a name, unless for exercise or amusement only, and not prohibited by law, ten dollars.

9. Upon every keeper or owner of a public race track, fifty dollars.

10. Upon every circus company, for each exhibition, twenty-five dollars.

11. Upon every agent of, or person engaged in, any gift lottery, or enterprise of like character in any county of this State, the sum of one thousand dollars. It shall be the duty of the Tax Collector, immediately upon the opening of an office by any person for the purpose of selling tickets in any such lottery or enterprise, or of selling or offering such tickets for sale in any manner, to levy and collect the said tax from any property of said person to be found.

12. There shall be levied a specific tax of twenty cents per galSpiriious lon on every gallon of brandy gin, whisky or rum, whether for

eign or domestic, which is sold by any person in this State, by
wholesale or retail, except by distillers and manufacturers in this
State, and the amount sold shall be given in under oath. Quarter-
ly returns on oath shall be made on the first days of April, July,
October and January, in each year, by all persons within the coun-
tý, who sell liquor either by wholesale or retail, of the amount
sola during the quarter preceding. Said returns shall be made to

:
the Tax Collectof of the county, who shall demand and collect the
tax due when the return is made. It shall be the duty of the Tax
Collector to require all persons selling said liquors, to make their re-

turns and pay the tax thereon, and if any person shall fail or rePrecilere torm, fuse to make his returns, and to pay said tax, he shall be assessed

by the Collector a specific tax of one thousand dollars, and the Col-
lector. shall proceed to collect the same by execution, as in other
cas s of taxes due and unpaid.is

3. SEC. III. The spirituous liquors specially taxed in the preceding fromad. valo- Section shall be exempted from the ad valorem tax.

4. Sec. IV. The oath to be administered to all persons making

Gift lotteries.

a

liquors sold.

Quarterly re

turns.

Failare make returns.

Exemption

tax

Oath of tax

payer.

to publish

Remit taxes due from tax payers for year 1864. . returns of their taxable property, shall be in the words following, to-wit: "You do solemnly swear that you will true answers give to all lawful questions which I may put to you, touching the return you are about to make, and that you will make a true return of all your taxable property, so help you God.” And it shall be the duty of the officer taking said return to enquire of each and every person taking said oath, touching all of his taxable property, or his liability for specific taxes as named in this Act, and the Comptroller Comptroller General shall publish a list of all questions to be pro-questions. pounded to tax payers.

5. SEC. V. The taxes assessed under this Act shall be collected in United States currency, and the value of the property on the lower incu. first day of April next, in such currency, shall be the basis of the taxes.

6. SEC. VI. That all laws heretofore passed levying and collect- lepenie atas ing a tax upon income be and the same are hereby repealed.

7. SEC. VII. That nothing in this Act contained shall be sor construed as to repeal or affect Section 729 of the revised Code of Exemptious. Georgia, exempting certain property from taxation.

SEC. VIII. Repeals conflicting laws.
Approved 3rd March, 1866.

$. currency.

.

(No. 273.)

.

to make affi.

An Act to remit the taxes due from tax payers for the year 1864 and

1865, and for other purposes.

8. Sec. I. The General Assembly of the State of Georgia do enact, That all taxes pow due from the tax payers of the State of Geor-Taxes remit; gia, levied upon them for the years 1864 and 1865, be and the same are hereby remitted, and shall not henceforth be collected.

9. SEC. II. That before any of the Tax Collectors for the years Tax collectors 1864 and 1865, who have not already settled their accounts in full davit. at the Treasury, shall be released from their bonds, they shall make affidavit that they have paid all the money into the Treasury of the State that they have collected from the tax payers, except commissions of the Tax Receiver and their own commissions; or when they have not paid into the Treasury all the money thus collected, they shall return the same to the Justices of the Inferior Court of their county, with an affidavit that the money they returned is all the money they have collected of the tax payers of said county, except the Receiver's and Collector's, commissions, and except what they have paid into the Treasury, and that they have not exchanged with any one, State Treasury notes for Confederate Treasury notes, except for the purpose of making the usual change with tax payers in the payment of their taxes. When they return both State and Confederate Treasury notes, said Tax Collector shall state in his affidavit the amount of each he returned to the said Justices of the Inferior Court.

burned

Arrest State tax for 1866. Redemption of lands, &c. 10. SEC. III. That when a return by any Collector, as provided in preceding Section, it shall be the duty of the Justices of the

Inferior Court of the county, when said return is made, to immeNotes to be diately burn said notes thus returned to them, and keep a record

of the same, and give the Collector a certificate as to the burning of said notes.

11. Sec. IV. That upon a return of the affidavit, or affidavits

and certificate provided for in Section second of this Act, the Comptrolleri Comptroller General shall cancel the account in his office against

saia Collector, and shall return to said Collector a certificate of payment in full of said account.

12. SEC. V. That when a return of State or Confederate notes has been made to the Justices of the Inferior Court of any county, and been burned by them, it shall be the duty of said Comptroller General to enter the amount of each class of notes thus burned, upon the account in his office against the Tax Collector who makes such returns.

SEC. VI. Repeals conflicting laws.
Approved 10th March, 1866.

to cancel accounts.

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of potes burned.

(No. 274.)

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An Act to authorize the Governor, under certain circumstances, to arrest the State tax upon land for the year 1966.

,
13. SEC. I. Be it enacted, &c., That in the event that His Excel-
lèncy, the Governor, should not be able by issuing bonds to pay
the land tax levied by the United States Government, amounting
to five hundred and eighty-four thousand, three hundred and sixty-
seven dollars and thirty-three cents, ($584,367 33,) so that the
same will have to be paid by the owners of land so taxed, that
then and in such case, His Excellency, the Governor, be and he is
hereby authorized to arrest the collection of so much of the Staté
tax as is levied on lands in the State, by virtue of the tax bill, to
raise a revenue for the year 1866.

Sec. II. Repeals conflicting laws.
Approved 12th March, 1866.

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(No. 275.)

An Act allowing the redemption of lands forfeited or sold for taxes due the

State, or any county, or city thereof, by paying the taxes of each, and the legal rate of interest per annum thereon, together with costs which may have accrued.

14. Sec. I, The General Assembly of the State of Georgia do enact, That all persons owning lands in this State, who are in arrear for taxes thereon, for the last six years, shall be allowed to redeem the

same by paying the taxes thereon, assessed for State, county and what terms. city purposes, for each year, and the legal interest thereon, from

Lands redeemed on

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