kind, used for the purpose of gaming or carrying on a game of chance, by selling cards, tickets or numbers, or by turning a deal or wheel, by using any other artifice or contrivance. They shall also have power to tax all shows taxed by the laws of this State, which may exhibit within Acts 1876, p. 25. such town or village, which tax may be collected, if not voluntarily paid, 790. by execution and levy and sale, as provided for the collection of taxes under the general law prescribing the mode of incorporating towns and villages; and said Council shall have full power to pass all ordinances necessary to carry into effect the provisions of this section.

$95. Charters heretofore granted amended. The Council or Board of Commissioners of any town or village established at any time prior to February 25th, 1876, or subsequent thereto, may exercise all the powers Acts 1876, p. 26. whatever, conferred by the preceding section upon the Council of a town. or village incorporated under the provisions of the same; and the charters of such towns or villages contained in the several Acts of the Legislature relative thereto, are hereby amended by the express repeal of all provisions inconsistent herewith, whether the same relate to license to retail liquors, the levy and collection of taxes, or the imposition of fines for violations of legal ordinances: Provided, that nothing herein contained, or in said Act contained, shall operate to repeal any local provisions heretofore made in any Act of the General Assembly of this State, relative to any town or village, requiring the consent of any number of citizens as a condition precedent to the granting license to retail liquors, or the requiring the submission of the question of granting such license to qualified voters of such town or village, or prohibiting the granting of such license. But the Council or Board of Commissioners of such town or village shall have the power to grant such license, subject to such special provisions, and to regulate the amount of the fee or tax to be paid for such license (in all cases where such licenses may be lawfully granted:) Provided, that such fee or tax for license shall, in no case, be reduced from the minimum amount fixed by such special laws; but the same may be increased by such Council or Board of Commissioners.

CHAPTER VIII.

PUBLIC REVENUE.

Acts 1876, p. 26.

ARTICLE I.

STATE TAXATION.

SECTION I.

EXEMPTIONS.

$96. (798.) Persons and property exempt from taxation. The following property shall be exempt from taxation:

Acts 1877, p. 14.

3. All buildings erected for, and used exclusively as a college, incor- Amendi's (798, porated academy, or other seminary of learning.

4. All buildings erected for, and used exclusively for public worship

or for school purposes, or both.

Pars. 3, 4. 22661,663.

This, in addition to the other exemptions named in said section.

Const. 1877,

2710.

SECTION II.

GENERAL ACTS.

$96a. Tax and Appropriation Acts of 1877. The Tax Acts and Appropriation Acts passed by the General Assembly of 1877, and approved by the Governor, where not inconsistent with the Constitution of 1877, shall continue in force until altered by law.

See Acts of 1877, pp. 5 and 121.

SECTION III.

TAX ON BANKS.

$97. Tax must be assessed on shares, not capital. No tax shall be assessed upon the capital of any bank or banking association, organized under the authority of this State, or under the authority of the United Acts 1876, p. 138. States, and located within this State; but the stockholders in such bauks or banking associations shall be taxed upon the value of their shares of stock therein in the county, town or city where such bank or banking association is located, and not elsewhere, whether such stockholder resides in such county, town or city or not, but not at any greater rate than is or may be assessed upon other monied capital in the hands of individuals in this State.

Acts 1876, p. 138.

Acts 1876, p. 139.

$98. President to make return on oath. The president or chief officer of each and every bank or banking association, organized under State authority, or under National authority as aforesaid, and located in this State, shall be required to return on oath, under the regulations prescribed by law for tax returns, all the shares of stock of the stockholders of such bank or banking association, whether resident or non-resident, at the value of such shares of stock, to the Tax Receiver of the county where such bank or banking association is located, to be taxed for State and county purposes as hereinbefore provided, and in default thereof, said Tax Receiver shall proceed in the manner prescribed by section 854 of the Code, to assess a double tax upon the shares of stock not returned as aforesaid.

$99. Stock subject to tax fi. fa. The shares of stock of any stockholder in any bank or banking association, organized as aforesaid, may be sold for the payment of taxes due thereon, whether upon a return by the proper person, or upon an assessment by the Tax Receiver, by the Tax Collector of the county where such bank or banking association is located, in the manner provided by law for sales of personal property for unpaid taxes.

$100. Cashier of the bank must pay the taxes. It shall be the duty of the cashier of such bank or banking association to pay the taxes Acts 1876, p. 139. assessed, by virtue of the foregoing provisions, upon the shares of stock of the stockholders of such banks or banking associations, to said Tax Collector, and in default thereof, said Tax Collector shall collect the same by execution issued as now provided by law, and by the sale of said shares of stock as above provided.

§101. The President and Cashier to furnish list of stockholders. The President and Cashier of every bank or banking association above deActs 1876, p. 139. scribed, shall be required to furnish, for the inspection of said Tax Receiver of the county in which such bank or banking association is located, a correct list of the names and residences of all the shareholders in such bank or banking association, and the number of shares held by

each; and any President or Cashier of such bank or banking association failing or refusing to furnish said list of names and shares to any Tax Receiver authorized hereby to demand the same, (and demanding the same), shall be guilty of a misdemeanor, and on conviction thereof, shall be punished as prescribed in section 4310 of the Code.

102. Section 815 of the Code superseded or modified by the above provisions,

SECTION IV.

TAX ON RAILROADS.

2826,

112

§103. Presidents required to make returns to Comptroller. The Presidents of all the Railroad Companies in this State, shall be required to return, on oath, annually to the Comptroller-General, the value of the property of their respective companies, without deducting their indebt- Acts 1874, p. 107. edness; each class or species of property to be separately named and z et seq. valued, so far as the same may be practicable, to be taxed as other property of the people of the State, and said returns shall be made under the, same regulations provided by law for the returns of officers of other incorporated companies, which are required by law to be made to the Comptroller-General.

22876, 882,

$104. The Presidents shall pay the taxes assessed. Said Presidents shall pay to the Comptroller-General the taxes assessed upon the prop Acts 1874, p. 107. erty of said Railroad Companies, and, on failure to make the returas required by the preceding section, or on failure to pay the taxes so etc. assessed, the Comptroller-General shall proceed to enforce the collection of the same in the manner provided by law for the enforcement of taxes against the other incorporated companies before mentioned.

$105. Tax-how resisted. If any Railroad Company affected by the preceding sections, desires to resist the collection of the tax therein provided for, said Company, through its proper officer may, after making the return required in section 103, above, and after paying the tax Acts 1974, p. 107. levied on such corporation by the Tax Act for 1873, and continuing to pay the same while the question of its liability herein is undetermined, resist, the collection of the tax above provided for by filing an affidavit of illegality to the execution or other process issued by the ComptrollerGeneral aforesaid, and stating fully and distinctly the grounds of resistance, which shall be returnable to the Superior Court of Fulton county, to be there determined as other illegalities, only the same shall have precedence of all cases in said Court as to time of hearing, and with the same right of motions for new trial and writs of error, as in other cases of illegality, on the part of the Comptroller-General and of said corpo- 239ration, in which cases the Comptroller-General shall be represented by the Attorney-General of the State, or such other attorney as the Governor may select; and if the grounds of such illegality be not sustained, the Comptroller-General shall, after crediting the process aforesaid with amount paid, proceed to collect the residue due under the provisions aforesaid; and if, at any time during the pendency of any litigation herein provided for, the said corporation shall fail to pay the tax required to be paid as a condition of hearing, then said illegality must be dismissed, and no second affidavit of illegality shall be allowed. Said illegality may be amended as other affidavits of illegality, and shall always be accompanied by good bond and security for the payment of the tax fi. fa., issued by the Comptroller-General.

SECTION V.

ASSESSMENTS-VALUATION.

$106. Grand Jury shall inspect Receiver's books. It shall be the duty Acts 1874, p. 108. of the Tax Receiver in each county of this State, in each and every year, at the fall term of the Superior Court in his county, to lay before the Grand Jury his returns for that year, of the taxable property in his said county, and it shall be the duty of the Grand Jury to overlook the same, and whenever they find an undervaluation, to correctly assess the same, according to the market valuation of the property, and return to the Receiver his returns, with the corrections which they have made.

Acts 1874, p. 108. 2112.

§107. Corrected returns, the guide for next year. When the Receiver shall receive his returns for the next succeeding year, and the corrected returns made by the Grand Jury, it shall be his guide for that year, and if the tax payer shall return his property below the valuation made by the Grand Jury, the Receiver and tax payer each, shall select an arbitrator, and these two shall select an umpire to whom the question of valuation shall be referred, and their award shall be returned to the Receiver, and shall be entered by him as the valuation of said tax-payer's property. $108. These provisions to be given in special charge. It shall be the Acts 1874, p. 109. duty of the Judges of the Superior Courts, at each fall term, to give these provisions in special charge to the Grand Juries that they may be informed of the duties therein imposed upon them.

SECTION VI.

TAXES OF COLORED CITIZENS-NAMES.

$109. Returns of taxes paid by colored people to be made. It shall be the duty of the several Receivers of tax returns, and Tax Collectors in Acts 1874, p. 109. this State, or other officers performing similar duties, to make returns to the Comptroller-General of the character and amount of all taxes returned or paid by colored tax payers in this State.'

$110. Comptroller-General to make exhibits annually. It shall be the Acts 1874, p. 109. duty of the Comptroller General in his annual report, to make a general exhibit of the character and amount of the taxes so returned.

$111. Names to be taken in full. It shall be incumbent on Receivers Acts 1876, p. 15. of tax returns in the various counties of this State to enter on their digests the first name in full of all tax payers.

(826.

SECTION VII.

RETURNS OF CORPORATIONS, ETC.

§112. Returns to Comptroller must be itemized. Whenever corporations, companies, persons, agencies, or institutions, are required by law Acts 1877, p. 126. to make return of property, or gross receipts, or business, or income, gross, annual, net, or any other kind or any other return, to the Comptroller-General, for taxation, such return shall contain an itemized statement of property, each class or species to be separately named and valued, or an itemized account of gross receipts, or business, or income,

as above defined, or other matters required to be returned, and in case of net income only, an itemized account of gross receipts and expenditures, to show how the income returned is ascertained, and such returns shall be carefully scrutinized by the Comptroller-General, and if in his judgment the property embraced therein is returned below its value, he shall assess the value, within sixty days thereafter, from any information he can obtain, and if he shall find a return of gross receipts, or business, or income, as above defined, or other matters required to be returned as aforesaid, below the true amount, or false in any particular, or in any wise contrary to law, he shall correct the same and assess the true amount, from the best information at his command, within sixty days. In all cases of assessment, or of correction of returns, as herein provided, the officer or person making such returns shall receive notice, and shall have the privilege, within twenty days after such notice, to refer the question of true value or amount, as the case may be, to arbitrators-one chosen by himself, and one chosen by the ComptrollerGeneral-with power to choose an umpire in case of disagreement, and their award shall be final.

$113. When no return, Comptroller to assess. In cases of failure to make return, it shall be the duty of the Comptroller-General to make Acts 1877, p. 127. an assessment, from the best information he can procure, which assessment shall be conclusive upon said corporations, companies, persons, agencies, or institutions.

Acts 1877, p. 127.

$114. Collections of taxes-how enforced. In all cases of default of payment of taxes upon returns or assessments, as provided in the 876, 882. preceding sections, the Comptroller-General shall enforce collections in the manner now provided by law.

$115. Usual penalties still of force. Nothing in the three preceding

sections shall alter or affect the penalties now provided by law against Acts 1877, p. 127. defaulting or delinquent corporations, companies, persons, or institutions, 2887. referred to therein, or to alter or affect the mode of enforcement of such penalties, now provided by law.

SECTION VIII.

WILD LANDS-HOW GIVEN IN AND TAXED.

116. Wild Lands—how returned. All persons owning unimproved or wild lands in counties without the counties of their residence shall be required to make returns of the same to the Comptroller-General, if non-residents of this State, and citizens of this State to the Tax Receiver of the county of their residence. Said returns, if made to the Re- Acts 1874, P. 105. ceiver, shall be made by the first day of July in each year; if to the Comptroller-General, ₹1874, 875. by the first day of August in each year. Said returns, if made to the Comptroller-General, may be forwarded by mail or other safe conveyance, to said officer with a statement, under oath, of the lands owned and the value thereof; and when the rate of the ad valorem tax and the county tax has been fixed, and the collection of taxes ordered, the tax due upon said wild lands shall be paid to the Comptroller-General in case of non-residence, and to the Collector of the county where the return was made in case of residents.

2117. Numbers, etc., to be given. It shall be the duty of all persons owning wild lands Acts 1874, p. 105. to return the same by number, district, section, and original or present county.

118. When tenants on land, it must be returned-where. All persons owning lands which have a tenant or tenants thereon, shall return the same in the county where the lands lie, as is now required by law.

Acts 1874, p. 105.

119. Receiver to make digest of lots not returned. Each Receiver of tax returns in this State shall make a separate and complete digest of all the lots in his county which Acts 1874, p. 105. have not been returned to him, except the same be in a town or city; he shall forward a copy of said digest to the Comptroller-General's office at the time he forwards the digest of improved lands, as required now by law.