Sinking fund.

troller-general, at the time of the assessment of the levy of taxes for the years one thousand eight hundred and ninety-nine, and one thousand nine hundred, to assess and levy a per centum on the taxable property of this state, sufficient to raise one hundred thousand dollars net for each of the years one thousand eight hundred and ninety-nine and one thousand nine hundred, in addition to the amount required to be levied to pay the public expenses and the interest on the public debt, which shall be a sinking fund to pay off and retire an equal amount of the valid bonds of this State as they mature, as hereinafterwards provided, and which shall be applied to no other purpose whatsoever; provided, that this tax shall not be estimated by any county authorities in assessing for county purpose the taxes thereof.

$6039. Levied how, applied how.-The tax authorized herein shall be specially levied and collected, and separate accounts of the same shall be kept by the treasurer, and the money arising therefrom shall be applied to paying off and retiring the valid bonds of the state as hereinafter provided.

6040. Payment of bonds.-The said amount so raised in the year one thousand eight hundred and ninety-nine shall be applied. to the payment of the same amount of the valid bonds of this state inaturing January 1st, 1901; the said amount so raised in the year one thousand nine hundred shall be applied to the payment of the same amount of the valid bonds of this state maturing January 1st, 1902.

§ 6041. Cancellation of paid bonds.--All bonds retired under the provisions of this act shall be canceled and stamped with the words "sinking fund" by the treasurer, and filed in his office.

[NOTE. See similar act approved December 24, 1896.]

§ 6042. Sinking fund for 1901 and 1902.-The Governor is authorized, with the assistance of the Comptroller General, at the time of the assesssment of the levy of taxes for the years one thousand nine hundred and one and one thousand nine hundred and two, to assess and levy a per centum on the taxable property of this state sufficient to raise one hundred thousand dollars net for each of the years one thousand nine hundred and one and one thousand nine hundred and two, in addition to the amount to be levied to pay the public expenses and the interest on the public debt, whieh shall be a sinking fund to pay off and retire an equal amount of the valid bonds of this state as they mature, as hereinafter provided, which shall be applied to no other purpose whatever; provided, that this tax shall not be estimated by any county authorities in assessing for county purposes the taxes thereof.

(a) The tax authorized herein shall be specially levied and collected, and separate accounts of the same shall be kept by the Treasurer, and the money arising therefrom shall be applied to paying off and retiring the valid bonds of the State, as hereinafter provided.

Taxes-Professional tax.

(b) The said amounts so raised in the year one thousand nine hundred and one shall be applied to the payment of the same amount of the valid bonds of this State, maturing January 1, 1903; the said amount so raised in the year one thousand nine hundred and two shall be applied to the payment of the same amount of the valid bonds of the State maturing January 1, 1904.

(c) All bonds retired under the provisions of this act shall be canceled and stamped with the words "Sinking Funds," by the Treasurer, and filed in his office.

38.

15.

§ 6043. Dogs, tax on, repealed.—[Acts of 1899, p. 15. Repealed.] A. 1900, p. 6044. Sewing machine companies, agents of, how taxed.-The A. 1899, p. tenth section of the general tax act, approved December 22d, 1898, which section prescribes the rule for licensing sewing machine companies, and other dealers in sewing machines, in this State, and the agents of such companies, and dealers, is, amended by striking out. the word "twenty-five" where the same occur in the eleventh line of said section of said Act, as the same appears in the printed volume of the acts of 1898, and substituting therefor the word "five," and by adding after the word "county" and before the word "tax" in the eighteenth line of said section, the words, "or corporation," so that the tax on individual agents of said companies and dealers shall be reduced from twenty-five dollars per annum in each county in which such agent does business, to five dollars in each county, and so that the exemption of such agents from county tax shall be extended and become an exemption also from corporation license tax.

36.

§ 6045. Traveling salesman not subject to municipal tax.-From A. 1896, p. and after the passage of this Act it shall not be lawful for the municipal authorities of any incorporated town to levy or collect any tax or license from any traveling salesman engaged in taking orders for the sale of goods where no delivery of goods is made at the time of taking such orders.

13.

§ 6046. Pharmacies not taxed.-Paragraph two, section two of A. 1899, p. the general tax Act for the years 1899 and 1900, approved December 22d, 1898, is, amended by striking the word "pharmacy" from the said second paragraph of said Act.

PROFESSIONAL TAX.

37.

§ 6047. Professional tax, to be paid before practicing.—It shall 4, 1896, p. be unlawful for any person or persons in this State to practice the profession of law, medicine, or dentistry, or any other profession upon which a special tax is levied by the State, and charge for the same, without paying said special tax.

37.

$ 6048. Penalty for failure to pay.-If at any time after the A. 1896, p. passage of this Act, it shall be found that a nulla bona entry has, by the proper authority, been entered upon an execution issued by the tax collector of any county of the State against any person or persons for said special tax, and that such person or persons have, there

A. 1896, p. 37.

A. 1899, p.

99.

A. 1899, p. 100.

Professional tax.

after, engaged in the practice of any or all of said professions and charged for the same, such person or persons shall be deemed guilty of a misdemeanor, and upon conviction, shall be punished as prescribed in section 1039 of the third volume of the Code of 1895.

§ 6049. Payment prerequisite to practicing.—If at any time after the passage of this Act, it shall be found that a nulla bona entry has, by proper authority, been entered upon an execution issued by the tax collector of any county of this State against any person or persons for any special tax, such person or persons shall not then be allowed or entitled to have or collect any fees or charges whatever for their services rendered after the entry of such nulla bona; provided however, that if at any time after the said entry of nulla bona has been made, the said person or persons whom said execution issues against shall pay said tax in full, with all interest and costs accrued thereon, they shall then (after such payment) be allowed and entitled to collect any fees and charges due them, as though they had never defaulted in the payment of said taxes.

§ 6050. Confederate soldiers practice medicine without tax.— All Confederate soldiers who are now or may hereafter be on the indigent pension roll of this State, and who are otherwise, under the laws of Georgia, entitled to practice medicine, be and they are hereby authorized to practice their profession without being subject to any tax therefor.

§ 6051. Proprietors of parks or race tracks not taxed.-Every park or place where baseball, football or any similar game is played, or race tracks where bicycles, horses or other races of similar character are had, where admission fees are charged, shall be exempt from any special tax imposed upon same, whenever the proprietor or owner of same is a maimed or disabled confederate soldier. A. 1899, p. § 6052. Affidavit to obtain exemption.-Any one obtaining the benefits of this Act must first make proof by his affidavit, before the ordinary of the county where said park or place or track is, that his claim to the benefits of this Act are true and valid, and such. affidavit must be approved by the ordinary, before said property shall be held exempt from the special tax by the tax collector of said county.

100.

$ 6053. Confederate soldiers as photographers, not taxed.-Subsection third of section 2 of the General Tax Act for the years 1899 and 1900, approved December 22, 1898, is amended so as to read as follows: Upon every daguerrean, ambrotype, photographic, and similar artist, ten dollars, and tax shall be required of them only in one county; provided, this Act shall not authorize any traveling photographer to do business in any incorporated town or city, or within ten miles of the limits thereof, where there is located a permanent phoA. 1899, p. tographer; [provided further, that this tax shall not be required of, nor any of its restrictions apply to, Confederate soldiers who may engage in said business for themselves, and not for some other per

14.

Tax collectors.

son or persons, either as partner or otherwise]; and upon each agent or firm negotiating loans, and charging therefor, ten dollars in each county in which they may carry on business.

TAX COLLECTORS.

35.

§ 6054. Reports and payments to be made monthly. From and A. 1896, p. after the first day of October, 1897, it shall be the duty of the State and county tax-collectors of this state to make monthly statements in duplicate under oath of all taxes, both State and county, collected by them, one copy to be filed with the Comptroller General and one to be filed with the ordinaries of their respective counties, or such other officer as may have the supervision of the revenues of their counties.

35

§ 6055. First report, when to be made. The first monthly state- A. 1896, p. ment to be made under and by virtue of the provisions of this Act shall be made on the first Monday in October (1897) eighteen hundred and ninety-seven, and on the first Monday in October in all succeeding years, and to include therein all taxes collected for and during that fiscal year, and then to be made monthly thereafter on the first Monday in each month, until the tax-collectors have made a final settlement with the State and county for that fiscal year.

35.

§ 6056. Payments, when and how made.-The tax-collectors of A. 1896, p. this State, when they make their monthly statements as provided for in the foregoing sections of this Act, after deducting their commissions on the amount included in their monthly statements, pay into the State Treasury, or such banks as are designated by the Governor as State depositories, the hundreds of dollars of the State's part of the amount in said statement, leaving the fractions of hundreds dollars on hand, and which will constitute the first item in the next month's statement; they shall also, at the same time, after deducting their commissions for collecting the county's part of the taxes, pay into the county treasury the hundreds of dollars of the county's part of the amount in said statement, leaving the fraction of hundreds dollars on hand, and which will constitute the second item in the next month's statement.

36.

§ 6057. Failure to report or pay, penalty.-Any tax-collector a. 1896, p. who shall fail or refuse to make the monthly statements, and to make monthly payments to the State and county, as is required by the foregoing sections of this Act, shall forfeit his commissions to the State and county for the month in which said failure was made.

36.

$6058. Blanks for reports.-It shall be the duty of the A. 1896, p. Comptroller-General of this State to have prepared and to furnish the several tax-collectors of this State with suitable blanks on which to make the monthly statements as provided for in section (1) one of this Act. ($ 6054 above.)

$6059. Wild land, sale of, for tax.

[NOTE.-The act of 1896, p. 75, was repealed by the act of 1898, A. 1898, p.

p. 101.]

101.

Counties and county matters.

PART I.

A. 1897, p. 87.

A. 1897, p.

87.

A. 1897, p. 87.

A. 1897, p. 87.

A. 1897, p.

87.

TITLE III.

COUNTIES AND COUNTY MATTERS.

§ 6060. Election contested.-The election for the removal of the county site of any county can and may be contested.

§ 6061. Proceedings in case of contest.-The following shall be the proceedings in such contest:

Number of freeholders.-Not less than seven free-holders voting at such election shall commence a contest, and any person voting at such election may defend such contest.

§ 6062. Notice to Secretary of State. The contestants shall give written notice to the Secretary of State of an intention to contest, and upon receipt of such notice said Secretary shall withhold certifying the result of said election until the contest is decided, or until the time hereinafter prescribed shall have elapsed without the filing of such contest. In all cases the Secretary shall withhold his certificate of the results of the election ten days after said election shall have been held.

§ 6063. Notice posted at courthouse.-No contest shall be had unless the same be instituted by posting a written notice at the courthouse door and serving the ordinary personally, or by leaving such notice at his most notorious place of abode, within five days after the day upon which said election is held, which notice must be signed by such contestants in person or by their attorney at law; but no proceedings to take testimony, as hereinafter provided, shall begin until at least five days after the posting of such notice, and said notice shall state the grounds of contest, the time and place where the contestants intend to take testimony, and the judicial officer before whom the testimony will be taken; provided, that for providential cause or other sufficient reason any other judicial officer than that named in the notice, qualified to act, may preside at the taking of such testimony, the cause of such change being made to appear by affidavit of one of the contestants, and to be made a part of the record of said case. Said notice may be served upon the ordinary by the sheriff, his deputy or a constable of the county where the contest is pending, who shall be paid by the contestants $2 for the service of notice of contest.

§ 6064. Testimony, taking of.—Any judicial officer of the county where the testimony is taken may preside and preserve order, to swear witnesses and to see the testimony is fairly and impartially taken and reduced to writing. Said officer shall have the power to subpoena witnesses and compel their attendance if in this State, issue subpoenas duces tecum, and compel the production of books and papers; to issue commission to take testimony; to punish persons for