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 Taxes how shall be estimated at the same rate as was imposed on the same lands in the year 1860. estimated. Act applies 15. SEC. II. The provisions of this Act shall apply to all cases To what cases, 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 contravening the provisions of this Act, are hereby suspended for the period of eighteen months, and no longer, after which period, all Time limited. Acts and laws suspended by this Act shall be revived. 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 Seosend a printed copy of this Act to the Governors of the several State. States of the Union. Approved 24th February, 1866. (No. 276.) 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. 9 retary of levy extra tax soldiers, &o. 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 Iuf Court to collect an extra tax in their respective Counties, not exceeding for indigent one hundred per centum upon the State tax, for the befit 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. of those en 18. SEC. II. It shall be the duty of the Inferior Court of any County 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 in said County who titled to bene may be entitled to the benefit of said fund, and shall only embrace in said list the following persons, viz: fit. soldiers. 1. The indigent soldiers of the late Confederate and State Indigent 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 families... deceased 2. The indigent families, (including wives and children, fathers Families of and mothers, brothers and sisters,) of deceased soldiers of the late soldiers. Confederate or State troops, who are in circumstances of actual want, and who are unable by industry to earn a living. List to be led. Distribution of fund. tax. 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 Collection of also collect the tax assessed by this Act, and when so collected, shall pay the same over to the County Treasurer, or to the Inferior Court, according as said Court may direct. pulsory. 21. SEC. V. Nothing herein contained shall be so construed as Act not com- to be considered compulsory upon any County, it being the intention 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. May be an nual. May be paid in kind. issued. his 22. SEC. VI. It shall and may be lawful for any tax payer to pay 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 Bends may be County bonds for the purposes of this Act, or for any other purpose for which they have by law a right to collect a tax, instead of levying a tax as herein provided. Inf. Court in to act without Graud Jury. 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 certain cases 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 Act shall Clerk to for- be filed in the office of the Clerk of the Inferior Court, said Clerk ward copy of shall at once forward a certified copy thereof to the Governor of tae State. list. SEC. IX Repea's conflicting laws. (No. 277.) Freimble. An Act to enable the Justices of the Inferior Court of the several Counties 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 which two classes of indebtedness, the assets of the several Counties 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, &c., That from and after the passage, of this Act, the Justices of the Inferior Court of any County may County bonds 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. 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. How sold. Limit in 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, when made under the provisions of section 527, clause 7, of the Code of Georgia. tax Tr. sue script fo es. 28. Sec. IV. That the Justices of the Inferior Court of any County may authorize the County Treasurer to receive from any may be aupayer such sum of money, in advance of taxes, as such tax thorized to is 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. es-how lon 29. SEC. V. That these advances shall be received until the Advance tax 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 bonds shall b ascertaining the amount realized from the issuance of script under issued. the provisions of the 4th Section of this Act. estimated. 30. SEC. VI. That in estimating the existing indebtedness of Indebtednes 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. CHARLES J. JENKINS, Governor. Vendue Masters-Appointment of, authorized, &c. TITLE XXXVII. VENDUE MASTERS. SEC. 1. Any citizen of State may be Auctioneer SEc. 2. Vendue master responsible for title of &c. (No. 278.) ny citizen: ay be auc oneer. Fonditions. ters responsi An Act to authorize the appointment of Vendue-Masters, in the several incorporated 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-eer, 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. (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 enact, That from, and after the passage of this Act, all Vendue-Masters, Vendue Mas who may sell, or dispose of, any horse or mule, shall be held responble 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. ges. SEC. II. Repeals conflicting laws. Approved 10th March, 1866. 4 Superintendent to execute bond payable to the United States, &c. TITLE XXXVIII. 4 WESTERN AND ATLANTIC RAIL ROAD. SEC. 1. Superintendent to execute bond paya-SEC. 3. Persons owning land on W. & A. R. R. ble to United States, "2. To be countersigned by State Treasurer. (No. 280.) may build stock gaps. Not to in- 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. dent to exe 1. SEC. I. The General Assembly 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 Superinten 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 Western and Atlantic Rail Road, and countersigned by the State Treasurer, and bear interest at the rate of seven and three- Treasurer to tenths per cent, per annum, and the faith of the State of Georgia, bond. is hereby pledged for the payment of said bond, so executed as aforesaid. SEC. III. Repeals conflicting laws. (No. 281.) An Act to permit certain persons to build stock gaps on the Western and countersign WHEREAS, Under existing laws, no one owning land, through which the Western and Atlantic Rail Road passes, shall build any fence or other improveinent, 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 : ing land W & A. R. 3. SEC. I. Be it enacted by the Senate and House of Representatives. Persons-ownThat all persons in said State, owning land through which said thro' which road passes, have permission to build stock gaps on said road, where R. Pa the line of their fences cross the same, and that they have the priv-stock-gaps. may build |