Taxes estimated.

Levy an extra tax for support of indigent soldiers' families. Raise funds to discharge Co. indebtedness the time when payable to the date of payment, together with all costs which may have accrued." The tax for each year Pamer how shall be estimated at the same rate as was imposed on the same lands in the year 1860. 15. Sec. II. The provisions of this Act shall apply to all cases to what cases,

Act applies of taxes in arrear, whether the lands have been forfeited or have been sold and purchased by the State, and have not passed into the hands of third parties, but shall not apply to taxes that may hereafter become due. And all provisions of any act or law contraveping the provisions of this Act, are hereby suspended for the period of eighteen months, and no longer, after which period, all Time Hmited Acts and laws suspended by this Act shall be reviyed.

16. Sec. III. This Act shall take effect from and after its passage, and it is hereby made the duty of the Secretary of State to Duty of Secu send a printed copy of this Act to the Governors, of the several State. States of the Union..

Approved 24th February, 1866.

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(No. 276.)

soldiers, .

An Act to authorize the Inferior Courts of the several Counties to levy and

collect an extra tax for the benefit of indigent soldiers and indigent families of deceased soldiers, of the Confederate and State troops, and for other purposes therein mentioned.

17. Sec: I. The General Assembly of the State of Georgia do enact, That from and after the passage of this Act, it shall be the duty of the several Inferior Courts of this State to levy and Info Court

levy extra tax collect an extra tax in their respective Counties, not exceeding for indigent one hundred per centum upon the State tax, for the bheefit of indigent soldiers and the indigent families of deceased soldiers, of the late Confederate and State troops; the same to be done upon the recommendation of the Grand Juries of the several Counties; the said Juries also recommending the per centum that shall be assessed. :

18. Sec. II. It shall be the duty of the Inferior Court of any Corinty where such tax is levied, to make out or cause to be made to make list out, a perfect and complete list of all those ju said. County who titled to benemay be entitled to the benefit of said fund, and shall only embrace in said list the following persons, viz:

1. The indigent soldiers of the late Confederate and State Indirent troops, who are in actual circumstances of want, and who, from wounds or disease contracted in the service of the State or Confederacy, are unable to support themselves or faipilies.

Town 2. The indigent families, (including wives and children, fathers de celice of and mothers, brothers and sisters,) of deceased soldiers of the late soldjeri. Confederate or State troops, who are in circumstances of actual : want, and who are unable by industry to earn a living:

of en



List to be

Distribution of fund.

May be an-

Raise funds to discharge County indebtedness. 19. Sec. III. This list, when made out, shall be placed on file in the Clerk's office of said Inferior Court, and the fund raised as aforesaid shall be distributed among those on the list, as said Court may, in its judgment, deem equitable and just.

20. Sec. IV. The same officers who collect the State tax, shall lollection of also collect the tax assessed by this Act, and when so collected,


pay the same over to the County Treasurer, or to the Inferior Court

, according as said Court may direct.

21. SEC. y. Nothing herein contained shall be so construed as Act not com- to be considered compulsory upon any County, it being the inten

tion and meaning of this Act to leave the matter of taxation in the discretion of the Grand Juries and Inferior Courts of the several Counties, ' And so long as this Act stands unrepealed, the tax herein provided for can be levied annually by the Inferior Court. whenever the Grand Jury shall so recommend.

22. SEC. VI. It shall and may be lawful for any tax payer to pay his May be paid

tax assessed under this Act “in kind,” if he so prefers, by the consent of the Inferior Court, and under the direction of said Court.

23. SEC. VII. The Inferior Court may, in its discretion, issue Brudamay be County bonds for the purposes of this Act, or for any other pur-

pose for which they have by law a right to collect a tax, instead of levying a tax as herein provided.

24. SEC. VIII. In all Counties where the Superior Court does

not meet early in the spring, so as to allow the Grand Jury to corte in coses take action, the Inferior Court may act on its own responsibility,

and may proceed at once to levy and collect such tax as it may

judge proper. And when the list contemplated in this Aet shall Clark to for. be filed in the office of the Clerk of the Inferior Court, said Clerk

shall at once forward a certified copy thereof to the Governor of
tae State.

Sec. IX. Repeals conflicting laws.
Approvd 10th March, 1866.

(No. 277:)

in kind.

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Inf. Court in

without Grand Jury.

ward copy of kist.

An Act to enable the Justices of the Inferior Court of the several Coun

ties in the State of Georgia to raise a fund sufficient to discharge the indebtedness of the several Counties, and for other purposes.

WHEREAS, By reason of the repudiation of a large portion of

the State debt, and the unavailability of the Confederate notes, in I reimable.

which two classes of indebtedness, the assets of the several Couns. ties are chiefly represented, the said Counties will therefore be without funds until new taxes can be collected, for remedy thereof,

25. Sec. I. Be it enacted, 8c., That from and after the passage,

of this Act, the Justices of the Inferior Court of any County may Gounty bands authorize the Treasurer to issue bonds of said County, in such

sums as may be deemed advisable, payable at a period not longer

may be is sued.

How sold.

Raise funds to discharge County indebtedness. than three years from the date thereof, bearing seven per cent. interest, payable semi-annually.

26. SEC. II. That said bonds may be sold at such rate as may be offered by the highest bidders, after advertising the same for thirty days in some newspaper published at the County seat, and when there is no newspaper so published, then such advertisement shall be made in the newspaper published nearest thereto.

27. SEC. III. That the amount of bonds so issued shall not be more than sufficient to realize the nett amount which may be re-amount of quired to pay off the existing indebtedness, and the current expenses of the County so issuing said bonds for the year 1866; according to the estimate of the County Treasurer, wben made under the provisions of section 527, clause 7, of the Code of Geor=

Limit in


County Tr.


28. Sec. IV. That the Justices of the Inferior Court of any County may authorize the County Treasurer to receive from any way to the tax payer such sum of money, in advance of taxes, as such tax thorized to do payer may be willing to pay, and issue therefor the script of the advance tax County, payable to bearer, with such rate of interest as may be fixed by the Justices of the Inferior Court of said County, such script to be redeemable in taxes, and to be transferable by delivery.

29. SEC. V. That these advances shall be received until the Advance fax bidding on the bonds shall have expired, or for such longer period received. as the Justices of the Inferior Court may deem advisable, and the bonds authorized to be issued, by, the first Section of this Act, shall only be issued for such sum as' may be necessary to discharge the existing indebtedness, and pay off the current expenses after bonde anali ascertaining the amount realized from the issuance of script under issued. the provisions of the 4th Section of this Act.

39. SEC. VI. That in estimatiog the existing indebtedness of Indebted me the Counties accepting the benefit of this Act, the indebtedness shall be settled on equitable principles, having regard to the value of the consideration upon which such indebtedness may have been created, and not to the nominal amount of the same.

Construing the sixth Section as a limitation upon the amount of the proposed bonded debt, and not as a rule prescribed for the scaling of the existing debt, to govern the Judiciary, which latter object is not expressed in the title, I approve the Act, 6th February, 1866.



What amt.



Vendue Masters-Appointment of, authorized, &c.



Séc. 1. Ady citizen of State may be Auctioneer Sec. 2. Vendue master responsible for title of in city or town, by paying license,

horse or male, sold by him. &c.

ny citizen: ay be aucLoneer.


(No. 278.) An Act to authorize the appointment of Vendue-Masters, in the several in

corporated towns and cities of this State.

1. Sec. I. Be it enacted, That from and after the passage of this Act, any citizen of Georgia shall have the right to exercise all the privileges, powers and functions, of a Vendue-Master, or Auction-

in any city or town, in this State, by paying such license and ; giving such bond as may be demanded, or required, by the by-laws, rules, or ordinances, of the town or city in which said person may wish to exercise the calling of a Vendue-Master or Auctioneer, any usage or custom to the contrary notwithstanding.

SEC. II. Repeals conflicting laws.
Approved 21st February, 1866.


(No. 279.)
An Act to define the liabilities of Vendue-Masters, in certain cases.

2. Sec. I. The General Assembly of the State of Georgia do enacija

That from, and after the passage of this Act, all Vendue-Masters, Bendras plor: who may sell, or dispose of, any borse or mule, shall be held responde for dama- sible to the purchaser, for damages, in event that it be shown and

proven, that the horse or horses, mule or mules, so sold by him, or
them, was, or were stolen.

SEC. II. Repeals conflicting laws.
Approyed 10th March, 1866.



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Sec. 1. Superintendent to execute bond paya-Sec. 3. Persons owning land on W. & A.R.R. ble to United States,

I may build stock gaps. Not to in" 2. To be countersigned by State Treasurer.

terfere with bed of road, or running
of trains.


(No. 280.) An Act to authorize the Superintendent of the Western and Atlantic Rail

Road, and the Treasurer of the State, to execute a bond for the payment of certain purchases from the United States, and to pledge the faith of the State for the payment thereof. 1. Sec. I. The General Asscmbly of the State of Georgia do enact, That the Superintendent of the Western and Atlantic Rail Road shall have power, and be authorized, to execute a bond payable to Superintem the United States, or the proper agent thereof, for the sum of four cute bond. hundred and sixty-four thousand, one hundred and fifty-two dollars and twenty-five cents, and to become due within a period not exceeding two years, in settlement of a debt, incurred in the purchase from the United States, of certain Rail Road property, and assets, for the use of the said Western and Atlantic Rail Road.

2. Sec. II. The said bond shall be signed by the Superintendent of the Westera and Atlantic Rail Road, and countersigned by the State Treasurer, and bear interest at the rate of seven and three- Treasures to tenths per cent, per annum, and the faith of the State of Georgia, sonda is hereby pledged for the payment of said bond, so executed as aforesaid. SEC. III. Repeals.conflicting laws. Approved 13th March, 1866.


(No. 281.) An Act to permit certain persons to build stock gaps on the Western and

Atlantic Rail Roud.

WHEREAS, Under existing laws, no one owning land, through which the Western and Atlantic Rail Road passes, shall build any fence or other improvement, nearer than

feet to the bed Preamble. of said Road ; and whereas; Sherman's, Army destroyed nearly all

; the fences, and destroyed a great deal of the timber along the line of said road, in the State of Georgia, therefore :

3. SEC. I. Be it enacted by the Senate and House of Representatives. Programa That all persons in said State, owning land through which sạid those which road passes, have permission to build stock gaps on said road, where he positie the line of their fences cross the same, and that they have the priv-stock-zapa

ing land

W A.

may buila

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