TAXATION AND REVENUE SYSTEMS—GEORGIA. 
59 
collector is allowed the same commisssions as on state 
taxes. 
B. POLL TAXES. 
Every male over 21 and under 55 years of age, 
except those who have lost a limb in battle, is liable 
to a poll tax of $1. It is collected by the tax collector 
for school purposes. 
There is also a road poll tax in each county 
on all able-bodied persons over 21 and under 45 years 
of age, resident in the county over 30 days, except 
ministers of the gospel in charge of congregations. 
This tax is payable in labor, the rate being not over 
8 days in each year and not more than 3 days in any 
one week. This tax may be paid by substitute labor, 
or commuted at the rate of SI per day. Persons 
residing in incorporated municipalities are not subject 
to this tax. 
C AND D. INHERITANCE AND CORPORATION TAXES. 
There are no inheritance or special corporation taxes 
levied by the counties. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
Counties may impose license taxes on the same sub- 
jects as are so taxed by the state, but such license 
taxes may not exceed 50 per cent of the amount levied 
by the state. 
Automobiles and other motor vehicles for hire, 10 horsepower or 
less, $5; 11 to 29 horsepower, $10; 30 to 40 horsepower, $20; 41 to 50 
horsepower, $30; 51 to 60 horsepower, $50; 61 to 70 horsepower, $70; 
71 horsepower and over, $100; automobiles used by owner thereof 
without charge, 10 horsepower or less, $3; 11 to 29 horsepower, $5; 
30 to 40 horsepower, $10; 41 to 50 horsepower, $15; 51 to 60 horse 
power, $25; 61 to 70 horsepower, $35; 71 horsepower and over, $50; 
25 cents shall be added to each county license as the county judge’s 
fee. The license year begins October 1. Fractional licenses may 
be issued after April 1 at one-half price. License money goes to the 
road fund. 
Municipal Revenues, 
a. general property taxes. 
1. Base— 
Cities make their own assessment of property for 
taxation, but the valuation must not exceed the last 
valuation thereof for state taxation. 
2. Rate— 
The rate is fixed by the municipal authorities, but 
may not exceed 1 per cent on the state valuation ex 
cept for debt charges and special purposes. 
3. Collection— 
Essentially the same as for state taxes. 
The revenue system of Georgia is, like the revenue 
systems of other Southern states, one which combines 
1 This compilation is derived mainly from the following sources: 
The Code of the State of Georgia, adopted Dec. 15, 1895, in three 
volumes: 
Van Epp’s Supplement to the Code of the State of Georgia, 1901. 
The Code of the State of Georgia, adopted Aug. 15, 1910. Special 
Instructions to the Tax Collectors of Georgia for the year 1914. 
The Session Laws each year to 1913. 
B, C, AND D. POLL, INHERITANCE, AND CORPORATION 
TAXES. 
There are no poll, inheritance, or special corporation 
taxes levied by the municipalities. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
Municipalities may in general levy license taxes on 
the same class of subjects as are taxed in this way by 
the state, but the rate shall not exceed 50 per cent of 
the state rates. 
Cities and towns may impose on any railroad within such cities 
and towns a license tax not to exceed the following rates: Munici 
palities of 20,000 inhabitants or more, $250; 15,000 to 20,000, $150; 
10,000 to 15,000, $100; 5,000 to 10,000, $75; 3,000 to 5,000, $50; 
1,000 to 3,000, $25; 500 to 1,000, $15; less than 500, $10; street rail 
ways, suburban and interurban, propelled by electricity or gas, 
in cities having a population of less than 20,000, $7.50 per mile; 
20,000 population or more, $15 per mile. 
Cities and towns may impose a license tax on express companies 
not to exceed the following rates: In cities of 20,000 inhabitants or 
more, $200; 15,000 to 20,000, $100; 10,000 to 15,000, $75; 5,000 to 
10,000, $50; 3,000 to 5,000, $37.50; 1,000 to 3,000, $25; 500 to 1,000, 
$12.50; 250 to 500, $6. 
School Revenues. 
Each county levies for its school fund not less than 
3 nor more than 7 mills on the dollar and, by a vote of 
the people, a special school tax not to exceed 3 mills 
on the dollar may be levied in school districts. 
The state school fund consists of the principal de 
rived from the sale of lands, the interest on which is 
paid to the support of schools. 
All fines and forfeitures and all poll taxes are paid 
into the county school fund. There is, besides, a 
special constitutional tax of 1 mill levied for the sup 
port of schools. 
LEGISLATION AFFECTING REVENUE LAWS: 1913. 
The legislature of 1913 provided for a state tax commission of three 
persons, to be appointed by the governor for a term of four years. 
This commission is to have general supervision over all other tax 
officers and tax administration. 
Numerous changes in business taxes and licenses were made. 
Examination fee for all state banks, savings banks, and trust 
companies is based upon the capital stock as follows: Capital stock 
of less than $25,000, $15; $25,000 and less than $50,000. $20; $50,000 
and less than $100,000. $25; $100,000 and less than $500,000, $50; 
$500,000 or more, $75. 
Nurses are required to pass an examination and to be registered, 
the fee for examination and registration being $5. 
An act was passed to encourage, protect, regulate, and develop the 
shellfish industry within the jurisdiction of the state. A shellfish 
commissioner was appointed and certain license fees and privilege 
taxes to be collected by him were provided for. 
a general property tax with a series of license taxes, 
but, unlike some of the other Southern states, the sys 
tem ol license taxes is not very extensive. 
The Georgia general assembly regularly passes many 
special and local acts relating to the municipalities, 
etc., and the provisions of these laws often modify 
materially the operation of the general laws, so far as