Seal for Secretary of State.


Seal adopted


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 office 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 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.

Tax for support of Government.


TAXES, &c..

Sec. 1. Governor to assess per centage to pro- Sec. 15.
duce $350,000, exclusive of specific

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2. Specific taxes. Poll tax. Practitioners of Law, &c. Daguerreans, &c. Auctioneers. Billiard tables. Bagatelle do. Ten pin alleys. Other tables, stands, &c. Race tracks. Circuses. Gift lotteries. Spirituous liquors sold.

3. Spirituous liquors sold exempt from ad

valorem tax.

4. Oath of tax payers. Comptroller to
publish list of questions.

5. Taxes on basis of U. S. currency.
6. Laws levying income tax repealed.
7. Exemptions from taxation in Sec. 729
of Code.

". 8. Taxes of 1864 and 1865 remitted.

66 9. Tax Collectors for 1864 and 1865 to make affidavit./

10. Treasury notes returned to be burned. 11. Comptroller to cancel accounts. 12. To enter amount of notes burned. "13. Governor may arrest State land taxin certain events..

14. Lands forfeited or sold for taxes may be redeemed. On what terms, Taxes how estimated.

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To what cases act applies. Time limi-

Duty of Secretary of State.
Inferior Court to levy extra tax for in-
digent soldiers, &c.

"18. To make list of those entitled to ben-

"19. List to be filed. Distribution of fund.
"20. Collection of tax.

"21. Act not compulsory. Tax may be an-

22. May be paid in kind.

"23. Inferior Court in certain cases to act
without Grand Jury.

"21. Clerk to forward copy of list to the

"25. County bonds may be issued to pay
indebtedness of counties.

"26. How sold.

27. Limited in amount.

"28. County Treasurer may be authorized
to receive advance of taxes tax
payers. To issue scrip for. Redeem-
able in taxes.


Advances on taxes. How long to be

"30. Estimate of indebtedness.

(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 Per centage 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 tax1. A tax of one dollar upon each and every male inhabitant of poll tax 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 upon the employer, and shall authorize and bind him to pay said tax

Practitioners of law, &c.




Billiard tables.


Ten pin alleys.

Other tables, &c.

Race tracks.

Circus Co's.

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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, Physic and Dentistry, ten dollars.

3. Upon every Daguerrean, Ambrotype, Photographic and similar Artist, ten dollars.

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, Gift lotteries, 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.

Spiriious liquors sold.

Quarterly re


Failure to

make returns.


12. There shall be levied a specific tax of twenty cents per gallon on every gallon of brandy, gin, whisky or rum, whether foreign 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. Quarterly returns on oath shall be made on the first days of April, July," October and January, in each year, by all persons within the county, who sell liquor either by wholesale or retail, of the amount sold 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 returns and pay the tax thereon, and if any person shall fail or refuse 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 Collector shall proceed to collect the same by execution, as in other cass of taxes due and unpaid.

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

rem tax.

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

Remit taxes due from tax payers for year 1864.

Oath of tax


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- of questions, pounded to tax payers.

to publish list

S. currency.

5. SEC. V. The taxes assessed under this Act shall be collected in United States currency, and the value of the property on the Taxes in U. 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-leas ing a tax upon income be and the same are hereby repealed.

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

SEC. VIII. Repeals conflicting laws.

Approved 3rd March, 1866.

(No. 273.)

An Act to remit the taxes due from tax payers for the year 1864 and 1865, and for other purposes.


ted for 1864,-5.

to make affi

8. SEC. I. The General Assembly of the State of Georgia do enact, That all taxes now due from the tax payers of the State of Geor-Taxes remitgia, 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 fulldavit. 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.

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 Comptroller Comptroller General shall cancel the account in his office against said Collector, and shall return to said Collector a certificate of payment in full of said account.

to cancel ac


To enter amt. of notes burned.

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,
the account in his office against the Tax Collector who makes
such returns.

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

(No. 274.)


may arrest State land

tax in certain { event.

An Act to authorize the Governor, under certain circumstances, to arrest the State tax upon land for the year 1866.

13. SEC. I. Be it enacted, &c., That in the event that His Excellency, 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 sixtyseven 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 State 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.

(No. 275.)

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

deemed on

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